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Where Get State Tax Forms

Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. Where get state tax forms The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. Where get state tax forms Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Where get state tax forms 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. Where get state tax forms Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. Where get state tax forms For the calculation of income tax withholding on pensions, the new withholding tables also apply. Where get state tax forms These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Where get state tax forms Employees do not need to fill out a new Form W-4. Where get state tax forms These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Where get state tax forms Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms For more information, see Notice 2005-76, 2005-46 I. Where get state tax forms R. Where get state tax forms B. Where get state tax forms 947, available at www. Where get state tax forms irs. Where get state tax forms gov/irb/2005-46_IRB/ar10. Where get state tax forms html. Where get state tax forms 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. Where get state tax forms See the chart below for these increased amounts. Where get state tax forms Nonresident alien students from India and business apprentices from India are not subject to this procedure. Where get state tax forms The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. Where get state tax forms Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. Where get state tax forms 00   Biweekly 276. Where get state tax forms 00   Semimonthly 299. Where get state tax forms 00   Monthly 598. Where get state tax forms 00   Quarterly 1,795. Where get state tax forms 00   Semiannually 3,590. Where get state tax forms 00   Annually 7,180. Where get state tax forms 00   Daily or Miscellaneous(each day of the payroll period) 27. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Where get state tax forms Note. Where get state tax forms The following example will deal with the new withholding tables only. Where get state tax forms 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). Where get state tax forms Example. Where get state tax forms An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Where get state tax forms 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). Where get state tax forms 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). Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. Where get state tax forms 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. Where get state tax forms This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms See section 9 of Publication 15 (Circular E) for more information on Form W-4. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms If your employee is claiming more than 10 withholding allowances, see below. Where get state tax forms 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. Where get state tax forms 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). Where get state tax forms Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. Where get state tax forms   The wage bracket tables can be used if an employee claims up to 10 allowances. Where get state tax forms More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. Where get state tax forms   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. Where get state tax forms The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. Where get state tax forms Subtract the result from the employee's wages. Where get state tax forms On this amount, find and withhold the tax in the column for 10 allowances. Where get state tax forms   This is a voluntary method. Where get state tax forms 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. Where get state tax forms You can also use any other method described below. Where get state tax forms 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. Where get state tax forms This method works for any number of withholding allowances the employee claims and any amount of wages. Where get state tax forms Use these steps to figure the income tax to withhold under the percentage method. Where get state tax forms Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. Where get state tax forms Subtract that amount from the employee's wages. Where get state tax forms Determine the amount to withhold from the appropriate table on page 5 or 6. Where get state tax forms Table 1. Where get state tax forms Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. Where get state tax forms 19 Biweekly 140. Where get state tax forms 38 Semimonthly 152. Where get state tax forms 08 Monthly 304. Where get state tax forms 17 Quarterly 912. Where get state tax forms 50 Semiannually 1,825. Where get state tax forms 00 Annually 3,650. Where get state tax forms 00 Daily or miscellaneous (each day of the payroll period) 14. Where get state tax forms 04 Example. Where get state tax forms   An unmarried employee is paid $600 weekly. Where get state tax forms This employee has in effect a Form W-4 claiming two withholding allowances. Where get state tax forms Using the percentage method, figure the income tax to withhold as follows: 1. Where get state tax forms Total wage payment   $600. Where get state tax forms 00 2. Where get state tax forms One allowance $70. Where get state tax forms 19   3. Where get state tax forms Allowances claimed on Form W-4 2   4. Where get state tax forms Multiply line 2 by line 3   $140. Where get state tax forms 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. Where get state tax forms 62 6. Where get state tax forms Tax to be withheld on $459. Where get state tax forms 62 from Table 1(a)—single person, page 5   $45. Where get state tax forms 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. Where get state tax forms Annual income tax withholding. Where get state tax forms   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Where get state tax forms Then prorate the tax back to the payroll period. Where get state tax forms Example. Where get state tax forms A married person claims four withholding allowances. Where get state tax forms She is paid $1,000 a week. Where get state tax forms Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Where get state tax forms Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Where get state tax forms Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. Where get state tax forms 50 is withheld. Where get state tax forms Divide the annual tax by 52. Where get state tax forms The weekly income tax to withhold is $54. Where get state tax forms 09. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms See the tolerances allowed in the chart in Other methods on page 36. Where get state tax forms See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. Where get state tax forms The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Where get state tax forms Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. Where get state tax forms Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. Where get state tax forms Find the employee's gross wages before any deductions using the appropriate table. Where get state tax forms 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. Where get state tax forms Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. Where get state tax forms 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. Where get state tax forms Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. Where get state tax forms 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. Where get state tax forms Find the advance EIC payment shown in the appropriate table for the amount of wages paid. Where get state tax forms 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. Where get state tax forms 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. Where get state tax forms The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. Where get state tax forms If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. Where get state tax forms 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. Where get state tax forms 20 plus 15% —$200 $470 —$1,455   $16. Where get state tax forms 70 plus 15% —$470 $696 —$1,279   $80. Where get state tax forms 60 plus 25% —$696 $1,455 —$2,272   $164. Where get state tax forms 45 plus 25% —$1,455 $1,279 —$3,338   $226. Where get state tax forms 35 plus 28% —$1,279 $2,272 —$4,165   $368. Where get state tax forms 70 plus 28% —$2,272 $3,338 —$7,212   $802. Where get state tax forms 87 plus 33% —$3,338 $4,165 —$7,321   $898. Where get state tax forms 74 plus 33% —$4,165 $7,212 $2,081. Where get state tax forms 29 plus 35% —$7,212 $7,321 $1,940. Where get state tax forms 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. Where get state tax forms 40 plus 15% —$400 $940 —$2,910   $33. Where get state tax forms 40 plus 15% —$940 $1,392 —$2,559   $161. Where get state tax forms 20 plus 25% —$1,392 $2,910 —$4,543   $328. Where get state tax forms 90 plus 25% —$2,910 $2,559 —$6,677   $452. Where get state tax forms 95 plus 28% —$2,559 $4,543 —$8,331   $737. Where get state tax forms 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. Where get state tax forms 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. Where get state tax forms 79 plus 33% —$8,331 $14,423 $4,162. Where get state tax forms 17 plus 35% —$14,423 $14,642 $3,880. Where get state tax forms 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. Where get state tax forms 40 plus 15% —$433 $1,019 —$3,152   $36. Where get state tax forms 30 plus 15% —$1,019 $1,508 —$2,772   $174. Where get state tax forms 65 plus 25% —$1,508 $3,152 —$4,922   $356. Where get state tax forms 25 plus 25% —$3,152 $2,772 —$7,233   $490. Where get state tax forms 65 plus 28% —$2,772 $4,922 —$9,025   $798. Where get state tax forms 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. Where get state tax forms 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. Where get state tax forms 59 plus 33% —$9,025 $15,625   $4,509. Where get state tax forms 09 plus 35% —$15,625 $15,863   $4,204. Where get state tax forms 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. Where get state tax forms 90 plus 15% —$867 $2,038 —$6,304   $72. Where get state tax forms 50 plus 15% —$2,038 $3,017 —$5,544   $349. Where get state tax forms 40 plus 25% —$3,017 $6,304 —$9,844   $712. Where get state tax forms 40 plus 25% —$6,304 $5,544 —$14,467   $981. Where get state tax forms 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. Where get state tax forms 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. Where get state tax forms 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. Where get state tax forms 08 plus 33% —$18,050 $31,250 $9,017. Where get state tax forms 98 plus 35% —$31,250 $31,725 $8,407. Where get state tax forms 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. Where get state tax forms 50 plus 15% —$2,600 $6,113 —$18,913   $217. Where get state tax forms 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. Where get state tax forms 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. Where get state tax forms 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. Where get state tax forms 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. Where get state tax forms 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. Where get state tax forms 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. Where get state tax forms 26 plus 33% —$54,150 $93,750 $27,054. Where get state tax forms 01 plus 35% —$93,750 $95,175 $25,223. Where get state tax forms 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. Where get state tax forms 00 plus 15% —$5,200 $12,225 —$37,825   $435. Where get state tax forms 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. Where get state tax forms 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. Where get state tax forms 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. Where get state tax forms 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. Where get state tax forms 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. Where get state tax forms 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. Where get state tax forms 80 plus 33% —$108,300 $187,500 $54,108. Where get state tax forms 05 plus 35% —$187,500 $190,350 $50,447. Where get state tax forms 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. Where get state tax forms 00 plus 15% —$10,400 $24,450 —$75,650   $870. Where get state tax forms 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. Where get state tax forms 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. Where get state tax forms 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. Where get state tax forms 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. Where get state tax forms 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. Where get state tax forms 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. Where get state tax forms 60 plus 33% —$216,600 $375,000 $108,216. Where get state tax forms 10 plus 35% —$375,000 $380,700 $100,894. Where get state tax forms 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. Where get state tax forms 60 $0   Not over $60. Where get state tax forms 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. Where get state tax forms 60 —$40. Where get state tax forms 00   10% —$27. Where get state tax forms 60 $60. Where get state tax forms 60 —$94. Where get state tax forms 00   10% —$60. Where get state tax forms 60 $40. Where get state tax forms 00 —$139. Where get state tax forms 20   $1. Where get state tax forms 24 plus 15% —$40. Where get state tax forms 00 $94. Where get state tax forms 00 —$291. Where get state tax forms 00   $3. Where get state tax forms 34 plus 15% —$94. Where get state tax forms 00 $139. Where get state tax forms 20 —$255. Where get state tax forms 90   $16. Where get state tax forms 12 plus 25% —$139. Where get state tax forms 20 $291. Where get state tax forms 00 —$454. Where get state tax forms 30   $32. Where get state tax forms 89 plus 25% —$291. Where get state tax forms 00 $255. Where get state tax forms 90 —$667. Where get state tax forms 70   $45. Where get state tax forms 30 plus 28% —$255. Where get state tax forms 90 $454. Where get state tax forms 30 —$833. Where get state tax forms 10   $73. Where get state tax forms 72 plus 28% —$454. Where get state tax forms 30 $667. Where get state tax forms 70 —$1,442. Where get state tax forms 30   $160. Where get state tax forms 60 plus 33% —$667. Where get state tax forms 70 $833. Where get state tax forms 10 —$1,464. Where get state tax forms 20   $179. Where get state tax forms 78 plus 33% —$833. Where get state tax forms 10 $1,442. Where get state tax forms 30 $416. Where get state tax forms 22 plus 35% —$1,442. Where get state tax forms 30 $1,464. Where get state tax forms 20 $388. Where get state tax forms 04 plus 35% —$1,464. Where get state tax forms 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. Where get state tax forms Also see the instructions on page 3. Where get state tax forms                           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. Where get state tax forms Also see the instructions on page 3. Where get state tax forms                           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. Where get state tax forms Also see the instructions on page 3. Where get state tax forms                           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. Where get state tax forms Also see the instructions on page 3. Where get state tax forms                           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. Where get state tax forms Also see the instructions on page 3. Where get state tax forms                           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. Where get state tax forms Also see the instructions on page 3. Where get state tax forms                           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. Where get state tax forms Also see the instructions on page 3. Where get state tax forms                           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. Where get state tax forms Also see the instructions on page 3. Where get state tax forms                           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
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Contact My Local Office in California

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bakersfield 4825 Coffee Rd.
Bakersfield, CA 93308

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(661) 632-2799
Camarillo 751 Daily Dr.
Camarillo, CA 93010

Monday-Friday - 8:30 a.m. - 4:30 p.m.
 

Services Provided

(805) 445-4771
Chico 1395 Ridgewood Dr.
Chico, CA 95973

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
 

Services Provided

(530) 343-2324
El Centro 2345 S. Second St.
El Centro, CA 92243

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(760) 352-3721
El Monte 9350 East Flair Dr.
El Monte, CA 91731

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(626) 927-1201
Fresno 2525 Capitol St
Fresno, CA 93721

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(559) 444-2044
Laguna Niguel 24000 Avila Rd.
Laguna Niguel, CA 92677

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(949) 389-4002
Long Beach 501 W. Ocean Blvd.
Long Beach, CA 90802

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(562) 491-7751
Los Angeles 300 N. Los Angeles St.
Los Angeles, CA 90012

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(213) 576-3009
Modesto 1533 Lakewood Ave.
Modesto, CA 95355

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(209) 548-7388
Oakland 1301 Clay St.
Oakland, CA 94612

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(510) 637-2487
Palm Springs 556 S. Paseo Dorotea
Palm Springs, CA 92264

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(760) 866-6125
Redding 850 Industrial St.
Redding, CA 96002

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(530) 224-0695
Sacramento  4330 Watt Ave.
Sacramento, CA 95821 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(916) 974-5225 
Salinas  928 East Blanco Rd
Salinas, CA  93901 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(831) 753-6895 
San Bernardino  290 N. D St.
San Bernardino, CA 92401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(909) 388-8108 
San Diego  880 Front St.
San Diego, CA 92101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

  Services Provided

(619) 615-9555 
San Francisco  450 Golden Gate Ave.
San Francisco, CA 94102 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(415) 553-8990 
San Jose  55 S. Market St.
San Jose, CA 95113 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(408) 282-0179 
San Marcos  1 Civic Center Dr.
San Marcos, CA 92069 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(760) 736-7355
Santa Ana  801 Civic Center Drive W.
Santa Ana, CA 92701 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(714) 347-9204 
Santa Barbara  1332 Anacapa St.
Santa Barbara, CA 93101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 

 

Services Provided

(805) 564-7555 
Santa Maria  2384 Professional Parkway
Santa Maria, CA 93455 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)
 

Services Provided

(805) 352-0355 
Santa Rosa  777 Sonoma Ave.
Santa Rosa, CA 95404 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(707) 523-0924
Stockton  4643 Quail Lakes Dr.
Stockton, CA 95207 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(209) 942-1910 
Van Nuys  6230 Van Nuys Blvd.
Van Nuys, CA 91401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(818) 779-3625 
Visalia  5300 W. Tulare St.
Visalia, CA 93277

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 
 

Services Provided

(559) 265-4109 

Walnut Creek  185 Lennon Lane
Walnut Creek, CA 94598 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(925) 935-9308

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service:  Within California call:

 Oakland  (510) 637-2703
 San Jose  (408) 817-6850
 Los Angeles  (213) 576-3140
 Laguna Niguel  (949) 389-4804
 Sacramento   (916) 974-5007

Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
300 North Los Angeles St. MS 6602
Los Angeles, CA 90012

Internal Revenue Service
4330 Watt Avenue, SA 5650
North Highlands, CA 95660

Internal Revenue Service
1 Civic Center Drive, Ste. 400
San Marcos, CA 92069

Internal Revenue Service
1301 Clay Street, 110S
Oakland, CA 94612

Internal Revenue Service
55 South Market HQ 6600
San Jose, CA 95113

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Where Get State Tax Forms

Where get state tax forms Publication 575 - Main Content Table of Contents General InformationPension. Where get state tax forms Annuity. Where get state tax forms Qualified employee plan. Where get state tax forms Qualified employee annuity. Where get state tax forms Designated Roth account. Where get state tax forms Tax-sheltered annuity plan. Where get state tax forms Fixed-period annuities. Where get state tax forms Annuities for a single life. Where get state tax forms Joint and survivor annuities. Where get state tax forms Variable annuities. Where get state tax forms Disability pensions. Where get state tax forms Variable Annuities Section 457 Deferred Compensation Plans Disability Pensions Insurance Premiums for Retired Public Safety Officers Railroad Retirement Benefits Withholding Tax and Estimated Tax Cost (Investment in the Contract)Foreign employment contributions while a nonresident alien. Where get state tax forms Taxation of Periodic PaymentsPeriod of participation. Where get state tax forms Fully Taxable Payments Partly Taxable Payments Taxation of Nonperiodic PaymentsFiguring the Taxable Amount Loans Treated as Distributions Transfers of Annuity Contracts Lump-Sum Distributions RolloversExceptions. Where get state tax forms No tax withheld. Where get state tax forms Partial rollovers. Where get state tax forms Frozen deposits. Where get state tax forms Reasonable period of time. Where get state tax forms 20% Mandatory withholding. Where get state tax forms How to report. Where get state tax forms How to report. Where get state tax forms Special rule for Roth IRAs and designated Roth accounts. Where get state tax forms Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and BeneficiariesGuaranteed payments. Where get state tax forms How To Get Tax HelpLow Income Taxpayer Clinics General Information Definitions. Where get state tax forms   Some of the terms used in this publication are defined in the following paragraphs. Where get state tax forms Pension. Where get state tax forms   A pension is generally a series of definitely determinable payments made to you after you retire from work. Where get state tax forms Pension payments are made regularly and are based on such factors as years of service and prior compensation. Where get state tax forms Annuity. Where get state tax forms   An annuity is a series of payments under a contract made at regular intervals over a period of more than one full year. Where get state tax forms They can be either fixed (under which you receive a definite amount) or variable (not fixed). Where get state tax forms You can buy the contract alone or with the help of your employer. Where get state tax forms Qualified employee plan. Where get state tax forms   A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries and that meets Internal Revenue Code requirements. Where get state tax forms It qualifies for special tax benefits, such as tax deferral for employer contributions and capital gain treatment or the 10-year tax option for lump-sum distributions (if participants qualify). Where get state tax forms To determine whether your plan is a qualified plan, check with your employer or the plan administrator. Where get state tax forms Qualified employee annuity. Where get state tax forms   A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. Where get state tax forms Designated Roth account. Where get state tax forms   A designated Roth account is a separate account created under a qualified Roth contribution program to which participants may elect to have part or all of their elective deferrals to a 401(k), 403(b), or 457(b) plan designated as Roth contributions. Where get state tax forms Elective deferrals that are designated as Roth contributions are included in your income. Where get state tax forms However, qualified distributions (explained later) are not included in your income. Where get state tax forms You should check with your plan administrator to determine if your plan will accept designated Roth contributions. Where get state tax forms Tax-sheltered annuity plan. Where get state tax forms   A tax-sheltered annuity plan (often referred to as a 403(b) plan or a tax-deferred annuity plan) is a retirement plan for employees of public schools and certain tax-exempt organizations. Where get state tax forms Generally, a tax-sheltered annuity plan provides retirement benefits by purchasing annuity contracts for its participants. Where get state tax forms Types of pensions and annuities. Where get state tax forms   Pensions and annuities include the following types. Where get state tax forms Fixed-period annuities. Where get state tax forms   You receive definite amounts at regular intervals for a specified length of time. Where get state tax forms Annuities for a single life. Where get state tax forms   You receive definite amounts at regular intervals for life. Where get state tax forms The payments end at death. Where get state tax forms Joint and survivor annuities. Where get state tax forms   The first annuitant receives a definite amount at regular intervals for life. Where get state tax forms After he or she dies, a second annuitant receives a definite amount at regular intervals for life. Where get state tax forms The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. Where get state tax forms Variable annuities. Where get state tax forms   You receive payments that may vary in amount for a specified length of time or for life. Where get state tax forms The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds, cost-of-living indexes, or earnings from a mutual fund. Where get state tax forms Disability pensions. Where get state tax forms   You receive disability payments because you retired on disability and have not reached minimum retirement age. Where get state tax forms More than one program. Where get state tax forms   You may receive employee plan benefits from more than one program under a single trust or plan of your employer. Where get state tax forms If you participate in more than one program, you may have to treat each as a separate pension or annuity contract, depending upon the facts in each case. Where get state tax forms Also, you may be considered to have received more than one pension or annuity. Where get state tax forms Your former employer or the plan administrator should be able to tell you if you have more than one contract. Where get state tax forms Example. Where get state tax forms Your employer set up a noncontributory profit-sharing plan for its employees. Where get state tax forms The plan provides that the amount held in the account of each participant will be paid when that participant retires. Where get state tax forms Your employer also set up a contributory defined benefit pension plan for its employees providing for the payment of a lifetime pension to each participant after retirement. Where get state tax forms The amount of any distribution from the profit-sharing plan depends on the contributions (including allocated forfeitures) made for the participant and the earnings from those contributions. Where get state tax forms Under the pension plan, however, a formula determines the amount of the pension benefits. Where get state tax forms The amount of contributions is the amount necessary to provide that pension. Where get state tax forms Each plan is a separate program and a separate contract. Where get state tax forms If you get benefits from these plans, you must account for each separately, even though the benefits from both may be included in the same check. Where get state tax forms Distributions from a designated Roth account are treated separately from other distributions from the plan. Where get state tax forms Qualified domestic relations order (QDRO). Where get state tax forms   A QDRO is a judgment, decree, or order relating to payment of child support, alimony, or marital property rights to a spouse, former spouse, child, or other dependent of a participant in a retirement plan. Where get state tax forms The QDRO must contain certain specific information, such as the name and last known mailing address of the participant and each alternate payee, and the amount or percentage of the participant's benefits to be paid to each alternate payee. Where get state tax forms A QDRO may not award an amount or form of benefit that is not available under the plan. Where get state tax forms   A spouse or former spouse who receives part of the benefits from a retirement plan under a QDRO reports the payments received as if he or she were a plan participant. Where get state tax forms The spouse or former spouse is allocated a share of the participant's cost (investment in the contract) equal to the cost times a fraction. Where get state tax forms The numerator of the fraction is the present value of the benefits payable to the spouse or former spouse. Where get state tax forms The denominator is the present value of all benefits payable to the participant. Where get state tax forms   A distribution that is paid to a child or other dependent under a QDRO is taxed to the plan participant. Where get state tax forms Variable Annuities The tax rules in this publication apply both to annuities that provide fixed payments and to annuities that provide payments that vary in amount based on investment results or other factors. Where get state tax forms For example, they apply to commercial variable annuity contracts, whether bought by an employee retirement plan for its participants or bought directly from the issuer by an individual investor. Where get state tax forms Under these contracts, the owner can generally allocate the purchase payments among several types of investment portfolios or mutual funds and the contract value is determined by the performance of those investments. Where get state tax forms The earnings are not taxed until distributed either in a withdrawal or in annuity payments. Where get state tax forms The taxable part of a distribution is treated as ordinary income. Where get state tax forms Net investment income tax. Where get state tax forms   Beginning in 2013, annuities under a nonqualified plan are included in calculating your net investment income for the net investment income tax (NIIT). Where get state tax forms For information see the Instructions for Form 8960, Net Investment Income Tax — Individuals, Estates and Trusts. Where get state tax forms For information on the tax treatment of a transfer or exchange of a variable annuity contract, see Transfers of Annuity Contracts under Taxation of Nonperiodic Payments, later. Where get state tax forms Withdrawals. Where get state tax forms   If you withdraw funds before your annuity starting date and your annuity is under a qualified retirement plan, a ratable part of the amount withdrawn is tax free. Where get state tax forms The tax-free part is based on the ratio of your cost (investment in the contract) to your account balance under the plan. Where get state tax forms   If your annuity is under a nonqualified plan (including a contract you bought directly from the issuer), the amount withdrawn is allocated first to earnings (the taxable part) and then to your cost (the tax-free part). Where get state tax forms However, if you bought your annuity contract before August 14, 1982, a different allocation applies to the investment before that date and the earnings on that investment. Where get state tax forms To the extent the amount withdrawn does not exceed that investment and earnings, it is allocated first to your cost (the tax-free part) and then to earnings (the taxable part). Where get state tax forms   If you withdraw funds (other than as an annuity) on or after your annuity starting date, the entire amount withdrawn is generally taxable. Where get state tax forms   The amount you receive in a full surrender of your annuity contract at any time is tax free to the extent of any cost that you have not previously recovered tax free. Where get state tax forms The rest is taxable. Where get state tax forms   For more information on the tax treatment of withdrawals, see Taxation of Nonperiodic Payments , later. Where get state tax forms If you withdraw funds from your annuity before you reach age 59½, also see Tax on Early Distributions under Special Additional Taxes, later. Where get state tax forms Annuity payments. Where get state tax forms   If you receive annuity payments under a variable annuity plan or contract, you recover your cost tax free under either the Simplified Method or the General Rule, as explained under Taxation of Periodic Payments , later. Where get state tax forms For a variable annuity paid under a qualified plan, you generally must use the Simplified Method. Where get state tax forms For a variable annuity paid under a nonqualified plan (including a contract you bought directly from the issuer), you must use a special computation under the General Rule. Where get state tax forms For more information, see Variable annuities in Publication 939 under Computation Under the General Rule. Where get state tax forms Death benefits. Where get state tax forms    If you receive a single-sum distribution from a variable annuity contract because of the death of the owner or annuitant, the distribution is generally taxable only to the extent it is more than the unrecovered cost of the contract. Where get state tax forms If you choose to receive an annuity, the payments are subject to tax as described above. Where get state tax forms If the contract provides a joint and survivor annuity and the primary annuitant had received annuity payments before death, you figure the tax-free part of annuity payments you receive as the survivor in the same way the primary annuitant did. Where get state tax forms See Survivors and Beneficiaries , later. Where get state tax forms Section 457 Deferred Compensation Plans If you work for a state or local government or for a tax-exempt organization, you may be able to participate in a section 457 deferred compensation plan. Where get state tax forms If your plan is an eligible plan, you are not taxed currently on pay that is deferred under the plan or on any earnings from the plan's investment of the deferred pay. Where get state tax forms You are generally taxed on amounts deferred in an eligible state or local government plan only when they are distributed from the plan. Where get state tax forms You are taxed on amounts deferred in an eligible tax-exempt organization plan when they are distributed or otherwise made available to you. Where get state tax forms Your 457(b) plan may have a designated Roth account option. Where get state tax forms If so, you may be able to roll over amounts to the designated Roth account or make contributions. Where get state tax forms Elective deferrals to a designated Roth account are included in your income. Where get state tax forms Qualified distributions (explained later) are not included in your income. Where get state tax forms See the Designated Roth accounts discussion under Taxation of Periodic Payments, later. Where get state tax forms This publication covers the tax treatment of benefits under eligible section 457 plans, but it does not cover the treatment of deferrals. Where get state tax forms For information on deferrals under section 457 plans, see Retirement Plan Contributions under Employee Compensation in Publication 525. Where get state tax forms Is your plan eligible?   To find out if your plan is an eligible plan, check with your employer. Where get state tax forms Plans that are not eligible section 457 plans include the following: Bona fide vacation leave, sick leave, compensatory time, severance pay, disability pay, or death benefit plans. Where get state tax forms Nonelective deferred compensation plans for nonemployees (independent contractors). Where get state tax forms Deferred compensation plans maintained by churches. Where get state tax forms Length of service award plans for bona fide volunteer firefighters and emergency medical personnel. Where get state tax forms An exception applies if the total amount paid to a volunteer exceeds $3,000 for any year of service. Where get state tax forms Disability Pensions If you retired on disability, you generally must include in income any disability pension you receive under a plan that is paid for by your employer. Where get state tax forms You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A or on line 8 of Form 1040NR until you reach minimum retirement age. Where get state tax forms Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Where get state tax forms You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Where get state tax forms For information on this credit, see Publication 524. Where get state tax forms Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Where get state tax forms Report the payments on Form 1040, lines 16a and 16b; Form 1040A, lines 12a and 12b; or on Form 1040NR, lines 17a and 17b. Where get state tax forms Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) are not included in income. Where get state tax forms For more information about payments to survivors of terrorist attacks, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Where get state tax forms Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. Where get state tax forms The premiums can be for coverage for you, your spouse, or dependents. Where get state tax forms The distribution must be made directly from the plan to the insurance provider. Where get state tax forms You can exclude from income the smaller of the amount of the insurance premiums or $3,000. Where get state tax forms You can only make this election for amounts that would otherwise be included in your income. Where get state tax forms The amount excluded from your income cannot be used to claim a medical expense deduction. Where get state tax forms An eligible retirement plan is a governmental plan that is: a qualified trust, a section 403(a) plan, a section 403(b) annuity, or a section 457(b) plan. Where get state tax forms If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. Where get state tax forms The amount shown in box 2a of Form 1099-R does not reflect this exclusion. Where get state tax forms Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Where get state tax forms Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Where get state tax forms Enter “PSO” next to the appropriate line on which you report the taxable amount. Where get state tax forms If you are retired on disability and reporting your disability pension on line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to the applicable line. Where get state tax forms Railroad Retirement Benefits Benefits paid under the Railroad Retirement Act fall into two categories. Where get state tax forms These categories are treated differently for income tax purposes. Where get state tax forms The first category is the amount of tier 1 railroad retirement benefits that equals the social security benefit that a railroad employee or beneficiary would have been entitled to receive under the social security system. Where get state tax forms This part of the tier 1 benefit is the social security equivalent benefit (SSEB) and you treat it for tax purposes like social security benefits. Where get state tax forms If you received, repaid, or had tax withheld from the SSEB portion of tier 1 benefits during 2013, you will receive Form RRB-1099, Payments by the Railroad Retirement Board (or Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, if you are a nonresident alien) from the U. Where get state tax forms S. Where get state tax forms Railroad Retirement Board (RRB). Where get state tax forms For more information about the tax treatment of the SSEB portion of tier 1 benefits and Forms RRB-1099 and RRB-1042S, see Publication 915. Where get state tax forms The second category contains the rest of the tier 1 railroad retirement benefits, called the non-social security equivalent benefit (NSSEB). Where get state tax forms It also contains any tier 2 benefit, vested dual benefit (VDB), and supplemental annuity benefit. Where get state tax forms Treat this category of benefits, shown on Form RRB-1099-R, as an amount received from a qualified employee plan. Where get state tax forms This allows for the tax-free (nontaxable) recovery of employee contributions from the tier 2 benefits and the NSSEB part of the tier 1 benefits. Where get state tax forms (The NSSEB and tier 2 benefits, less certain repayments, are combined into one amount called the Contributory Amount Paid on Form RRB-1099-R. Where get state tax forms ) Vested dual benefits and supplemental annuity benefits are non-contributory pensions and are fully taxable. Where get state tax forms See Taxation of Periodic Payments , later, for information on how to report your benefits and how to recover the employee contributions tax free. Where get state tax forms Form RRB-1099-R is used for U. Where get state tax forms S. Where get state tax forms citizens, resident aliens, and nonresident aliens. Where get state tax forms Nonresident aliens. Where get state tax forms   A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Where get state tax forms Nonresident aliens are subject to mandatory U. Where get state tax forms S. Where get state tax forms tax withholding unless exempt under a tax treaty between the United States and their country of legal residency. Where get state tax forms A tax treaty exemption may reduce or eliminate tax withholding from railroad retirement benefits. Where get state tax forms See Tax withholding next for more information. Where get state tax forms   If you are a nonresident alien and your tax withholding rate changed or your country of legal residence changed during the year, you may receive more than one Form RRB-1042S or Form RRB-1099-R. Where get state tax forms To determine your total benefits paid or repaid and total tax withheld for the year, you should add the amounts shown on all forms you received for that year. Where get state tax forms For information on filing requirements for aliens, see Publication 519, U. Where get state tax forms S. Where get state tax forms Tax Guide for Aliens. Where get state tax forms For information on tax treaties between the United States and other countries that may reduce or eliminate U. Where get state tax forms S. Where get state tax forms tax on your benefits, see Publication 901, U. Where get state tax forms S. Where get state tax forms Tax Treaties. Where get state tax forms Tax withholding. Where get state tax forms   To request or change your income tax withholding from SSEB payments, U. Where get state tax forms S. Where get state tax forms citizens should contact the IRS for Form W-4V, Voluntary Withholding Request, and file it with the RRB. Where get state tax forms To elect, revoke, or change your income tax withholding from NSSEB, tier 2, VDB, and supplemental annuity payments received, use Form RRB W-4P, Withholding Certificate for Railroad Retirement Payments. Where get state tax forms If you are a nonresident alien or a U. Where get state tax forms S. Where get state tax forms citizen living abroad, you should provide Form RRB-1001, Nonresident Questionnaire, to the RRB to furnish citizenship and residency information and to claim any treaty exemption from U. Where get state tax forms S. Where get state tax forms tax withholding. Where get state tax forms Nonresident U. Where get state tax forms S. Where get state tax forms citizens cannot elect to be exempt from withholding on payments delivered outside of the U. Where get state tax forms S. Where get state tax forms Help from the RRB. Where get state tax forms   To request an RRB form or to get help with questions about an RRB benefit, you should contact your nearest RRB field office if you reside in the United States (call 1-877-772-5772 for the nearest field office) or U. Where get state tax forms S. Where get state tax forms consulate/Embassy if you reside outside the United States. Where get state tax forms You can visit the RRB on the Internet at www. Where get state tax forms rrb. Where get state tax forms gov. Where get state tax forms Form RRB-1099-R. Where get state tax forms   The following discussion explains the items shown on Form RRB-1099-R. Where get state tax forms The amounts shown on this form are before any deduction for: Federal income tax withholding, Medicare premiums, Legal process garnishment payments, Recovery of a prior year overpayment of an NSSEB, tier 2 benefit, VDB, or supplemental annuity benefit, or Recovery of Railroad Unemployment Insurance Act benefits received while awaiting payment of your railroad retirement annuity. Where get state tax forms   The amounts shown on this form are after any offset for: Social Security benefits, Age reduction, Public Service pensions or public disability benefits, Dual railroad retirement entitlement under another RRB claim number, Work deductions, Legal process partition deductions, Actuarial adjustment, Annuity waiver, or Recovery of a current-year overpayment of NSSEB, tier 2, VDB, or supplemental annuity benefits. Where get state tax forms   The amounts shown on Form RRB-1099-R do not reflect any special rules, such as capital gain treatment or the special 10-year tax option for lump-sum payments, or tax-free rollovers. Where get state tax forms To determine if any of these rules apply to your benefits, see the discussions about them later. Where get state tax forms   Generally, amounts shown on your Form RRB-1099-R are considered a normal distribution. Where get state tax forms Use distribution code “7” if you are asked for a distribution code. Where get state tax forms Distribution codes are not shown on Form RRB-1099-R. Where get state tax forms   There are three copies of this form. Where get state tax forms Copy B is to be included with your income tax return if federal income tax is withheld. Where get state tax forms Copy C is for your own records. Where get state tax forms Copy 2 is filed with your state, city, or local income tax return, when required. Where get state tax forms See the illustrated Copy B (Form RRB-1099-R) above. Where get state tax forms       Each beneficiary will receive his or her own Form RRB-1099-R. Where get state tax forms If you receive benefits on more than one railroad retirement record, you may get more than one Form RRB-1099-R. Where get state tax forms So that you get your form timely, make sure the RRB always has your current mailing address. Where get state tax forms Please click here for the text description of the image. Where get state tax forms Form RRB-1099-R Box 1—Claim Number and Payee Code. Where get state tax forms   Your claim number is a six- or nine-digit number preceded by an alphabetical prefix. Where get state tax forms This is the number under which the RRB paid your benefits. Where get state tax forms Your payee code follows your claim number and is the last number in this box. Where get state tax forms It is used by the RRB to identify you under your claim number. Where get state tax forms In all your correspondence with the RRB, be sure to use the claim number and payee code shown in this box. Where get state tax forms Box 2—Recipient's Identification Number. Where get state tax forms   This is the recipient's U. Where get state tax forms S. Where get state tax forms taxpayer identification number. Where get state tax forms It is the social security number (SSN), individual taxpayer identification number (ITIN), or employer identification number (EIN), if known, for the person or estate listed as the recipient. Where get state tax forms If you are a resident or nonresident alien who must furnish a taxpayer identification number to the IRS and are not eligible to obtain an SSN, use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN. Where get state tax forms The Instructions for Form W-7 explain how and when to apply. Where get state tax forms Box 3—Employee Contributions. Where get state tax forms   This is the amount of taxes withheld from the railroad employee's earnings that exceeds the amount of taxes that would have been withheld had the earnings been covered under the social security system. Where get state tax forms This amount is the employee's cost that you use to figure the tax-free part of the NSSEB and tier 2 benefit you received (the amount shown in box 4). Where get state tax forms (For information on how to figure the tax-free part, see Partly Taxable Payments under Taxation of Periodic Payments, later. Where get state tax forms ) The amount shown is the total employee contribution amount, not reduced by any amounts that the RRB calculated as previously recovered. Where get state tax forms It is the latest amount reported for 2013 and may have increased or decreased from a previous Form RRB-1099-R. Where get state tax forms If this amount has changed, the change is retroactive. Where get state tax forms You may need to refigure the tax-free part of your NSSEB/tier 2 benefit for 2013 and prior tax years. Where get state tax forms If this box is blank, it means that the amount of your NSSEB and tier 2 payments shown in box 4 is fully taxable. Where get state tax forms    If you had a previous annuity entitlement that ended and you are figuring the tax-free part of your NSSEB/tier 2 benefit for your current annuity entitlement, you should contact the RRB for confirmation of your correct employee contribution amount. Where get state tax forms Box 4—Contributory Amount Paid. Where get state tax forms   This is the gross amount of the NSSEB and tier 2 benefit you received in 2013, less any 2013 benefits you repaid in 2013. Where get state tax forms (Any benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Where get state tax forms ) This amount is the total contributory pension paid in 2013. Where get state tax forms It may be partly taxable and partly tax free or fully taxable. Where get state tax forms If you determine you are eligible to compute a tax-free part as explained later in Partly Taxable Payments under Taxation of Periodic Payments, use the latest reported employee contribution amount shown in box 3 as the cost. Where get state tax forms Box 5—Vested Dual Benefit. Where get state tax forms   This is the gross amount of vested dual benefit (VDB) payments paid in 2013, less any 2013 VDB payments you repaid in 2013. Where get state tax forms It is fully taxable. Where get state tax forms VDB payments you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Where get state tax forms Note. Where get state tax forms The amounts shown in boxes 4 and 5 may represent payments for 2013 and/or other years after 1983. Where get state tax forms Box 6—Supplemental Annuity. Where get state tax forms   This is the gross amount of supplemental annuity benefits paid in 2013, less any 2013 supplemental annuity benefits you repaid in 2013. Where get state tax forms It is fully taxable. Where get state tax forms Supplemental annuity benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Where get state tax forms Box 7—Total Gross Paid. Where get state tax forms   This is the sum of boxes 4, 5, and 6. Where get state tax forms The amount represents the total pension paid in 2013. Where get state tax forms Include this amount on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Where get state tax forms Box 8—Repayments. Where get state tax forms   This amount represents any NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit you repaid to the RRB in 2013 for years before 2013 or for unknown years. Where get state tax forms The amount shown in this box has not been deducted from the amounts shown in boxes 4, 5, and 6. Where get state tax forms It only includes repayments of benefits that were taxable to you. Where get state tax forms This means it only includes repayments in 2013 of NSSEB benefits paid after 1985, tier 2 and VDB benefits paid after 1983, and supplemental annuity benefits paid in any year. Where get state tax forms If you included the benefits in your income in the year you received them, you may be able to deduct the repaid amount. Where get state tax forms For more information about repayments, see Repayment of benefits received in an earlier year , later. Where get state tax forms    You may have repaid an overpayment of benefits by returning a payment, by making a payment, or by having an amount withheld from your railroad retirement annuity payment. Where get state tax forms Box 9—Federal Income Tax Withheld. Where get state tax forms   This is the total federal income tax withheld from your NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit. Where get state tax forms Include this on your income tax return as tax withheld. Where get state tax forms If you are a nonresident alien and your tax withholding rate and/or country of legal residence changed during 2013, you will receive more than one Form RRB-1099-R for 2013. Where get state tax forms Determine the total amount of U. Where get state tax forms S. Where get state tax forms federal income tax withheld from your 2013 RRB NSSEB, tier 2, VDB, and supplemental annuity payments by adding the amounts in box 9 of all original 2013 Forms RRB-1099-R, or the latest corrected or duplicate Forms RRB-1099-R you receive. Where get state tax forms Box 10—Rate of Tax. Where get state tax forms   If you are taxed as a U. Where get state tax forms S. Where get state tax forms citizen or resident alien, this box does not apply to you. Where get state tax forms If you are a nonresident alien, an entry in this box indicates the rate at which tax was withheld on the NSSEB, tier 2, VDB, and supplemental annuity payments that were paid to you in 2013. Where get state tax forms If you are a nonresident alien whose tax was withheld at more than one rate during 2013, you will receive a separate Form RRB-1099-R for each rate change during 2013. Where get state tax forms Box 11—Country. Where get state tax forms   If you are taxed as a U. Where get state tax forms S. Where get state tax forms citizen or resident alien, this box does not apply to you. Where get state tax forms If you are a nonresident alien, an entry in this box indicates the country of which you were a resident for tax purposes at the time you received railroad retirement payments in 2013. Where get state tax forms If you are a nonresident alien who was a resident of more than one country during 2013, you will receive a separate Form RRB-1099-R for each country of residence during 2013. Where get state tax forms Box 12—Medicare Premium Total. Where get state tax forms   This is for information purposes only. Where get state tax forms The amount shown in this box represents the total amount of Part B Medicare premiums deducted from your railroad retirement annuity payments in 2013. Where get state tax forms Medicare premium refunds are not included in the Medicare total. Where get state tax forms The Medicare total is normally shown on Form RRB-1099 (if you are a citizen or resident alien of the United States) or Form RRB-1042S (if you are a nonresident alien). Where get state tax forms However, if Form RRB-1099 or Form RRB-1042S is not required for 2013, then this total will be shown on Form RRB-1099-R. Where get state tax forms If your Medicare premiums were deducted from your social security benefits, paid by a third party, refunded to you, and/or you paid the premiums by direct billing, your Medicare total will not be shown in this box. Where get state tax forms Repayment of benefits received in an earlier year. Where get state tax forms   If you had to repay any railroad retirement benefits that you had included in your income in an earlier year because at that time you thought you had an unrestricted right to it, you can deduct the amount you repaid in the year in which you repaid it. Where get state tax forms   If you repaid $3,000 or less in 2013, deduct it on Schedule A (Form 1040), line 23. Where get state tax forms The 2%-of-adjusted-gross-income limit applies to this deduction. Where get state tax forms You cannot take this deduction if you file Form 1040A. Where get state tax forms    If you repaid more than $3,000 in 2013, you can either take a deduction for the amount repaid on Schedule A (Form 1040), line 28 or you can take a credit against your tax. Where get state tax forms For more information, see Repayments in Publication 525. Where get state tax forms Withholding Tax and Estimated Tax Your retirement plan distributions are subject to federal income tax withholding. Where get state tax forms However, you can choose not to have tax withheld on payments you receive unless they are eligible rollover distributions. Where get state tax forms (These are distributions, described later under Rollovers, that are eligible for rollover treatment but are not paid directly to another qualified retirement plan or to a traditional IRA. Where get state tax forms ) If you choose not to have tax withheld or if you do not have enough tax withheld, you may have to make estimated tax payments. Where get state tax forms See Estimated tax , later. Where get state tax forms The withholding rules apply to the taxable part of payments you receive from: An employer pension, annuity, profit-sharing, or stock bonus plan, Any other deferred compensation plan, A traditional individual retirement arrangement (IRA), or A commercial annuity. Where get state tax forms For this purpose, a commercial annuity means an annuity, endowment, or life insurance contract issued by an insurance company. Where get state tax forms There will be no withholding on any part of a distribution where it is reasonable to believe that it will not be includible in gross income. Where get state tax forms Choosing no withholding. Where get state tax forms   You can choose not to have income tax withheld from retirement plan payments unless they are eligible rollover distributions. Where get state tax forms You can make this choice on Form W-4P for periodic and nonperiodic payments. Where get state tax forms This choice generally remains in effect until you revoke it. Where get state tax forms   The payer will ignore your choice not to have tax withheld if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer, before the payment is made, that you gave an incorrect social security number. Where get state tax forms   To choose not to have tax withheld, a U. Where get state tax forms S. Where get state tax forms citizen or resident alien must give the payer a home address in the United States or its possessions. Where get state tax forms Without that address, the payer must withhold tax. Where get state tax forms For example, the payer has to withhold tax if the recipient has provided a U. Where get state tax forms S. Where get state tax forms address for a nominee, trustee, or agent to whom the benefits are delivered, but has not provided his or her own U. Where get state tax forms S. Where get state tax forms home address. Where get state tax forms   If you do not give the payer a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to the payer that you are not a U. Where get state tax forms S. Where get state tax forms citizen, a U. Where get state tax forms S. Where get state tax forms resident alien, or someone who left the country to avoid tax. Where get state tax forms But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Where get state tax forms This 30% rate will not apply if you are exempt or subject to a reduced rate by treaty. Where get state tax forms For details, get Publication 519. Where get state tax forms Periodic payments. Where get state tax forms   Unless you choose no withholding, your annuity or similar periodic payments (other than eligible rollover distributions) will be treated like wages for withholding purposes. Where get state tax forms Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). Where get state tax forms You should give the payer a completed withholding certificate (Form W-4P or a similar form provided by the payer). Where get state tax forms If you do not, tax will be withheld as if you were married and claiming three withholding allowances. Where get state tax forms   Tax will be withheld as if you were single and were claiming no withholding allowances if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer (before any payment is made) that you gave an incorrect social security number. Where get state tax forms   You must file a new withholding certificate to change the amount of withholding. Where get state tax forms Nonperiodic distributions. Where get state tax forms    Unless you choose no withholding, the withholding rate for a nonperiodic distribution (a payment other than a periodic payment) that is not an eligible rollover distribution is 10% of the distribution. Where get state tax forms You can also ask the payer to withhold an additional amount using Form W-4P. Where get state tax forms The part of any loan treated as a distribution (except an offset amount to repay the loan), explained later, is subject to withholding under this rule. Where get state tax forms Eligible rollover distribution. Where get state tax forms    If you receive an eligible rollover distribution, 20% of it generally will be withheld for income tax. Where get state tax forms You cannot choose not to have tax withheld from an eligible rollover distribution. Where get state tax forms However, tax will not be withheld if you have the plan administrator pay the eligible rollover distribution directly to another qualified plan or an IRA in a direct rollover. Where get state tax forms For more information about eligible rollover distributions, see Rollovers , later. Where get state tax forms Estimated tax. Where get state tax forms   Your estimated tax is the total of your expected income tax, self-employment tax, and certain other taxes for the year, minus your expected credits and withheld tax. Where get state tax forms Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax (after subtracting your withholding and credits) and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 return, or 100% of the tax shown on your 2013 return. Where get state tax forms If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Where get state tax forms For more information, get Publication 505, Tax Withholding and Estimated Tax. Where get state tax forms In figuring your withholding or estimated tax, remember that a part of your monthly social security or equivalent tier 1 railroad retirement benefits may be taxable. Where get state tax forms See Publication 915. Where get state tax forms You can choose to have income tax withheld from those benefits. Where get state tax forms Use Form W-4V to make this choice. Where get state tax forms Cost (Investment in the Contract) Distributions from your pension or annuity plan may include amounts treated as a recovery of your cost (investment in the contract). Where get state tax forms If any part of a distribution is treated as a recovery of your cost under the rules explained in this publication, that part is tax free. Where get state tax forms Therefore, the first step in figuring how much of a distribution is taxable is to determine the cost of your pension or annuity. Where get state tax forms In general, your cost is your net investment in the contract as of the annuity starting date (or the date of the distribution, if earlier). Where get state tax forms To find this amount, you must first figure the total premiums, contributions, or other amounts you paid. Where get state tax forms This includes the amounts your employer contributed that were taxable to you when paid. Where get state tax forms (However, see Foreign employment contributions , later. Where get state tax forms ) It does not include amounts withheld from your pay on a tax-deferred basis (money that was taken out of your gross pay before taxes were deducted). Where get state tax forms It also does not include amounts you contributed for health and accident benefits (including any additional premiums paid for double indemnity or disability benefits). Where get state tax forms From this total cost you must subtract the following amounts. Where get state tax forms Any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income and that you received by the later of the annuity starting date or the date on which you received your first payment. Where get state tax forms Any other tax-free amounts you received under the contract or plan by the later of the dates in (1). Where get state tax forms If you must use the Simplified Method for your annuity payments, the tax-free part of any single-sum payment received in connection with the start of the annuity payments, regardless of when you received it. Where get state tax forms (See Simplified Method , later, for information on its required use. Where get state tax forms ) If you use the General Rule for your annuity payments, the value of the refund feature in your annuity contract. Where get state tax forms (See General Rule , later, for information on its use. Where get state tax forms ) Your annuity contract has a refund feature if the annuity payments are for your life (or the lives of you and your survivor) and payments in the nature of a refund of the annuity's cost will be made to your beneficiary or estate if all annuitants die before a stated amount or a stated number of payments are made. Where get state tax forms For more information, see Publication 939. Where get state tax forms The tax treatment of the items described in (1) through (3) is discussed later under Taxation of Nonperiodic Payments . Where get state tax forms Form 1099-R. Where get state tax forms If you began receiving periodic payments of a life annuity in 2013, the payer should show your total contributions to the plan in box 9b of your 2013 Form 1099-R. Where get state tax forms Annuity starting date defined. Where get state tax forms   Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. Where get state tax forms Example. Where get state tax forms On January 1, you completed all your payments required under an annuity contract providing for monthly payments starting on August 1 for the period beginning July 1. Where get state tax forms The annuity starting date is July 1. Where get state tax forms This is the date you use in figuring the cost of the contract and selecting the appropriate number from Table 1 for line 3 of the Simplified Method Worksheet. Where get state tax forms Designated Roth accounts. Where get state tax forms   Your cost in these accounts is your designated Roth contributions that were included in your income as wages subject to applicable withholding requirements. Where get state tax forms Your cost will also include any in-plan Roth rollovers you included in income. Where get state tax forms Foreign employment contributions. Where get state tax forms   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. Where get state tax forms The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (not including the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) but only if the contributions would be excludible from your gross income had they been paid directly to you. Where get state tax forms Foreign employment contributions while a nonresident alien. Where get state tax forms   In determining your cost, special rules apply if you are a U. Where get state tax forms S. Where get state tax forms citizen or resident alien who received distributions in 2013 from a plan to which contributions were made while you were a nonresident alien. Where get state tax forms Your contributions and your employer's contributions are not included in your cost if the contribution: Was made based on compensation which was for services performed outside the United States while you were a nonresident alien, and Was not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if paid as cash compensation when the services were performed. Where get state tax forms Taxation of Periodic Payments This section explains how the periodic payments you receive from a pension or annuity plan are taxed. Where get state tax forms Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). Where get state tax forms These payments are also known as amounts received as an annuity. Where get state tax forms If you receive an amount from your plan that is not a periodic payment, see Taxation of Nonperiodic Payments , later. Where get state tax forms In general, you can recover the cost of your pension or annuity tax free over the period you are to receive the payments. Where get state tax forms The amount of each payment that is more than the part that represents your cost is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Where get state tax forms Designated Roth accounts. Where get state tax forms   If you receive a qualified distribution from a designated Roth account, the distribution is not included in your gross income. Where get state tax forms This applies to both your cost in the account and income earned on that account. Where get state tax forms A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. Where get state tax forms   If the distribution is not a qualified distribution, the rules discussed in this section apply. Where get state tax forms The designated Roth account is treated as a separate contract. Where get state tax forms Period of participation. Where get state tax forms   The 5-tax-year period of participation is the 5-tax-year period beginning with the first tax year for which the participant made a designated Roth contribution to the plan. Where get state tax forms Therefore, for designated Roth contributions made for 2013, the first year for which a qualified distribution can be made is 2018. Where get state tax forms   However, if a direct rollover is made to the plan from a designated Roth account under another plan, the 5-tax-year period for the recipient plan begins with the first tax year for which the participant first had designated Roth contributions made to the other plan. Where get state tax forms   Your 401(k), 403(b), or 457(b) plan may permit you to roll over amounts from those plans to a designated Roth account within the same plan. Where get state tax forms This is known as an in-plan Roth rollover. Where get state tax forms For more details, see In-plan Roth rollovers , later. Where get state tax forms Fully Taxable Payments The pension or annuity payments that you receive are fully taxable if you have no cost in the contract because any of the following situations applies to you (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Where get state tax forms You did not pay anything or are not considered to have paid anything for your pension or annuity. Where get state tax forms Amounts withheld from your pay on a tax-deferred basis are not considered part of the cost of the pension or annuity payment. Where get state tax forms Your employer did not withhold contributions from your salary. Where get state tax forms You got back all of your contributions tax free in prior years (however, see Exclusion not limited to cost under Partly Taxable Payments, later). Where get state tax forms Report the total amount you got on Form 1040, line 16b; Form 1040A, line 12b; or on Form 1040NR, line 17b. Where get state tax forms You should make no entry on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Where get state tax forms Deductible voluntary employee contributions. Where get state tax forms   Distributions you receive that are based on your accumulated deductible voluntary employee contributions are generally fully taxable in the year distributed to you. Where get state tax forms Accumulated deductible voluntary employee contributions include net earnings on the contributions. Where get state tax forms If distributed as part of a lump sum, they do not qualify for the 10-year tax option or capital gain treatment, explained later. Where get state tax forms Partly Taxable Payments If you have a cost to recover from your pension or annuity plan (see Cost (Investment in the Contract) , earlier), you can exclude part of each annuity payment from income as a recovery of your cost. Where get state tax forms This tax-free part of the payment is figured when your annuity starts and remains the same each year, even if the amount of the payment changes. Where get state tax forms The rest of each payment is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Where get state tax forms You figure the tax-free part of the payment using one of the following methods. Where get state tax forms Simplified Method. Where get state tax forms You generally must use this method if your annuity is paid under a qualified plan (a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity plan or contract). Where get state tax forms You cannot use this method if your annuity is paid under a nonqualified plan. Where get state tax forms General Rule. Where get state tax forms You must use this method if your annuity is paid under a nonqualified plan. Where get state tax forms You generally cannot use this method if your annuity is paid under a qualified plan. Where get state tax forms You determine which method to use when you first begin receiving your annuity, and you continue using it each year that you recover part of your cost. Where get state tax forms If you had more than one partly taxable pension or annuity, figure the tax-free part and the taxable part of each separately. Where get state tax forms Qualified plan annuity starting before November 19, 1996. Where get state tax forms   If your annuity is paid under a qualified plan and your annuity starting date (defined earlier under Cost (Investment in the Contract) ) is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the Simplified Method or the General Rule. Where get state tax forms If your annuity starting date is before July 2, 1986, you use the General Rule unless your annuity qualified for the Three-Year Rule. Where get state tax forms If you used the Three-Year Rule (which was repealed for annuities starting after July 1, 1986), your annuity payments are generally now fully taxable. Where get state tax forms Exclusion limit. Where get state tax forms   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Where get state tax forms Once your annuity starting date is determined, it does not change. Where get state tax forms If you calculate the taxable portion of your annuity payments using the simplified method worksheet, the annuity starting date determines the recovery period for your cost. Where get state tax forms That recovery period begins on your annuity starting date and is not affected by the date you first complete the worksheet. Where get state tax forms Exclusion limited to cost. Where get state tax forms   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a recovery of the cost cannot exceed your total cost. Where get state tax forms Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. Where get state tax forms This deduction is not subject to the 2%-of-adjusted-gross-income limit. Where get state tax forms Example 1. Where get state tax forms Your annuity starting date is after 1986, and you exclude $100 a month ($1,200 a year) under the Simplified Method. Where get state tax forms The total cost of your annuity is $12,000. Where get state tax forms Your exclusion ends when you have recovered your cost tax free, that is, after 10 years (120 months). Where get state tax forms After that, your annuity payments are generally fully taxable. Where get state tax forms Example 2. Where get state tax forms The facts are the same as in Example 1, except you die (with no surviving annuitant) after the eighth year of retirement. Where get state tax forms You have recovered tax free only $9,600 (8 × $1,200) of your cost. Where get state tax forms An itemized deduction for your unrecovered cost of $2,400 ($12,000 – $9,600) can be taken on your final return. Where get state tax forms Exclusion not limited to cost. Where get state tax forms   If your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. Where get state tax forms If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. Where get state tax forms The total exclusion may be more than your cost. Where get state tax forms Simplified Method Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. Where get state tax forms For an annuity that is payable for the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. Where get state tax forms For any other annuity, this number is the number of monthly annuity payments under the contract. Where get state tax forms Who must use the Simplified Method. Where get state tax forms   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you meet both of the following conditions. Where get state tax forms You receive your pension or annuity payments from any of the following plans. Where get state tax forms A qualified employee plan. Where get state tax forms A qualified employee annuity. Where get state tax forms A tax-sheltered annuity plan (403(b) plan). Where get state tax forms On your annuity starting date, at least one of the following conditions applies to you. Where get state tax forms You are under age 75. Where get state tax forms You are entitled to less than 5 years of guaranteed payments. Where get state tax forms Guaranteed payments. Where get state tax forms   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. Where get state tax forms If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. Where get state tax forms Annuity starting before November 19, 1996. Where get state tax forms   If your annuity starting date is after July 1, 1986, and before November 19, 1996, and you chose to use the Simplified Method, you must continue to use it each year that you recover part of your cost. Where get state tax forms You could have chosen to use the Simplified Method if your annuity is payable for your life (or the lives of you and your survivor annuitant) and you met both of the conditions listed earlier under Who must use the Simplified Method . Where get state tax forms Who cannot use the Simplified Method. Where get state tax forms   You cannot use the Simplified Method if you receive your pension or annuity from a nonqualified plan or otherwise do not meet the conditions described in the preceding discussion. Where get state tax forms See General Rule , later. Where get state tax forms How to use the Simplified Method. Where get state tax forms    Complete Worksheet A in the back of this publication to figure your taxable annuity for 2013. Where get state tax forms Be sure to keep the completed worksheet; it will help you figure your taxable annuity next year. Where get state tax forms   To complete line 3 of the worksheet, you must determine the total number of expected monthly payments for your annuity. Where get state tax forms How you do this depends on whether the annuity is for a single life, multiple lives, or a fixed period. Where get state tax forms For this purpose, treat an annuity that is payable over the life of an annuitant as payable for that annuitant's life even if the annuity has a fixed-period feature or also provides a temporary annuity payable to the annuitant's child under age 25. Where get state tax forms    You do not need to complete line 3 of the worksheet or make the computation on line 4 if you received annuity payments last year and used last year's worksheet to figure your taxable annuity. Where get state tax forms Instead, enter the amount from line 4 of last year's worksheet on line 4 of this year's worksheet. Where get state tax forms Single-life annuity. Where get state tax forms   If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. Where get state tax forms Enter on line 3 the number shown for your age on your annuity starting date. Where get state tax forms This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Where get state tax forms Multiple-lives annuity. Where get state tax forms   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. Where get state tax forms Enter on line 3 the number shown for the annuitants' combined ages on the annuity starting date. Where get state tax forms For an annuity payable to you as the primary annuitant and to more than one survivor annuitant, combine your age and the age of the youngest survivor annuitant. Where get state tax forms For an annuity that has no primary annuitant and is payable to you and others as survivor annuitants, combine the ages of the oldest and youngest annuitants. Where get state tax forms Do not treat as a survivor annuitant anyone whose entitlement to payments depends on an event other than the primary annuitant's death. Where get state tax forms   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. Where get state tax forms Instead, you must use Table 1 at the bottom of the worksheet and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. Where get state tax forms This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Where get state tax forms Fixed-period annuity. Where get state tax forms   If your annuity does not depend in whole or in part on anyone's life expectancy, the total number of expected monthly payments to enter on line 3 of the worksheet is the number of monthly annuity payments under the contract. Where get state tax forms Line 6. Where get state tax forms   The amount on line 6 should include all amounts that could have been recovered in prior years. Where get state tax forms If you did not recover an amount in a prior year, you may be able to amend your returns for the affected years. Where get state tax forms Example. Where get state tax forms Bill Smith, age 65, began receiving retirement benefits in 2013 under a joint and survivor annuity. Where get state tax forms Bill's annuity starting date is January 1, 2013. Where get state tax forms The benefits are to be paid for the joint lives of Bill and his wife, Kathy, age 65. Where get state tax forms Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. Where get state tax forms Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. Where get state tax forms Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. Where get state tax forms Because his annuity is payable over the lives of more than one annuitant, he uses his and Kathy's combined ages and Table 2 at the bottom of Worksheet A in completing line 3 of the worksheet. Where get state tax forms His completed worksheet is shown later. Where get state tax forms Bill's tax-free monthly amount is $100 ($31,000 ÷ 310) as shown on line 4 of the worksheet. Where get state tax forms Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. Where get state tax forms The full amount of any annuity payments received after 310 payments are paid must be included in gross income. Where get state tax forms If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. Where get state tax forms This deduction is not subject to the 2%-of-adjusted-gross-income limit. Where get state tax forms Worksheet A. Where get state tax forms Simplified Method Worksheet for Bill Smith 1. Where get state tax forms Enter the total pension or annuity payments received this year. Where get state tax forms Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Where get state tax forms $14,400 2. Where get state tax forms Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. Where get state tax forms * See Cost (Investment in the Contract) , earlier 2. Where get state tax forms 31,000   Note. Where get state tax forms If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Where get state tax forms Otherwise, go to line 3. Where get state tax forms     3. Where get state tax forms Enter the appropriate number from Table 1 below. Where get state tax forms But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below 3. Where get state tax forms 310 4. Where get state tax forms Divide line 2 by the number on line 3 4. Where get state tax forms 100 5. Where get state tax forms Multiply line 4 by the number of months for which this year's payments were made. Where get state tax forms If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Where get state tax forms Otherwise, go to line 6 5. Where get state tax forms 1,200 6. Where get state tax forms Enter any amount previously recovered tax free in years after 1986. Where get state tax forms This is the amount shown on line 10 of your worksheet for last year 6. Where get state tax forms -0- 7. Where get state tax forms Subtract line 6 from line 2 7. Where get state tax forms 31,000 8. Where get state tax forms Enter the smaller of line 5 or line 7 8. Where get state tax forms 1,200 9. Where get state tax forms Taxable amount for year. Where get state tax forms Subtract line 8 from line 1. Where get state tax forms Enter the result, but not less than zero. Where get state tax forms Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Where get state tax forms Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Where get state tax forms If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. Where get state tax forms $13,200 10. Where get state tax forms Was your annuity starting date before 1987? □ Yes. Where get state tax forms STOP. Where get state tax forms Do not complete the rest of this worksheet. Where get state tax forms  ☑ No. Where get state tax forms Add lines 6 and 8. Where get state tax forms This is the amount you have recovered tax free through 2013. Where get state tax forms You will need this number if you need to fill out this worksheet next year 10. Where get state tax forms 1,200 11. Where get state tax forms Balance of cost to be recovered. Where get state tax forms Subtract line 10 from line 2. Where get state tax forms If zero, you will not have to complete this worksheet next year. Where get state tax forms The payments you receive next year will generally be fully taxable 11. Where get state tax forms $29,800         * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Where get state tax forms           Table 1 for Line 3 Above       AND your annuity starting date was—     IF the age at annuity starting date was. Where get state tax forms . Where get state tax forms . Where get state tax forms BEFORE November 19, 1996, enter on line 3. Where get state tax forms . Where get state tax forms . Where get state tax forms AFTER November 18, 1996, enter on line 3. Where get state tax forms . Where get state tax forms . Where get state tax forms     55 or under 300 360     56-60 260 310     61-65 240 260     66-70 170 210     71 or older 120 160     Table 2 for Line 3 Above     IF the combined ages at  annuity starting date were. Where get state tax forms . Where get state tax forms . Where get state tax forms THEN enter on line 3. Where get state tax forms . Where get state tax forms . Where get state tax forms     110 or under   410     111-120   360     121-130   310     131-140   260     141 or older   210   Multiple annuitants. Where get state tax forms   If you and one or more other annuitants receive payments at the same time, you exclude from each annuity payment a pro rata share of the monthly tax-free amount. Where get state tax forms Figure your share by taking the following steps. Where get state tax forms Complete your worksheet through line 4 to figure the monthly tax-free amount. Where get state tax forms Divide the amount of your monthly payment by the total amount of the monthly payments to all annuitants. Where get state tax forms Multiply the amount on line 4 of your worksheet by the amount figured in (2) above. Where get state tax forms The result is your share of the monthly tax-free amount. Where get state tax forms   Replace the amount on line 4 of the worksheet with the result in (3) above. Where get state tax forms Enter that amount on line 4 of your worksheet each year. Where get state tax forms General Rule Under the General Rule, you determine the tax-free part of each annuity payment based on the ratio of the cost of the contract to the total expected return. Where get state tax forms Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. Where get state tax forms To figure it, you must use life expectancy (actuarial) tables prescribed by the IRS. Where get state tax forms Who must use the General Rule. Where get state tax forms   You must use the General Rule if you receive pension or annuity payments from: A nonqualified plan (such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan), or A qualified plan if you are age 75 or older on your annuity starting date and your annuity payments are guaranteed for at least 5 years. Where get state tax forms Annuity starting before November 19, 1996. Where get state tax forms   If your annuity starting date is after July 1, 1986, and before November 19, 1996, you had to use the General Rule for either circumstance just described. Where get state tax forms You also had to use it for any fixed-period annuity. Where get state tax forms If you did not have to use the General Rule, you could have chosen to use it. Where get state tax forms If your annuity starting date is before July 2, 1986, you had to use the General Rule unless you could use the Three-Year Rule. Where get state tax forms   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. Where get state tax forms Who cannot use the General Rule. Where get state tax forms   You cannot use the General Rule if you receive your pension or annuity from a qualified plan and none of the circumstances described in the preceding discussions apply to you. Where get state tax forms See Simplified Method , earlier. Where get state tax forms More information. Where get state tax forms   For complete information on using the General Rule, including the actuarial tables you need, see Publication 939. Where get state tax forms Taxation of Nonperiodic Payments This section of the publication explains how any nonperiodic distributions you receive under a pension or annuity plan are taxed. Where get state tax forms Nonperiodic distributions are also known as amounts not received as an annuity. Where get state tax forms They include all payments other than periodic payments and corrective distributions. Where get state tax forms For example, the following items are treated as nonperiodic distributions. Where get state tax forms Cash withdrawals. Where get state tax forms Distributions of current earnings (dividends) on your investment. Where get state tax forms However, do not include these distributions in your income to the extent the insurer keeps them to pay premiums or other consideration for the contract. Where get state tax forms Certain loans. Where get state tax forms See Loans Treated as Distributions , later. Where get state tax forms The value of annuity contracts transferred without full and adequate consideration. Where get state tax forms See Transfers of Annuity Contracts , later. Where get state tax forms Corrective distributions of excess plan contributions. Where get state tax forms   Generally, if the contributions made for you during the year to certain retirement plans exceed certain limits, the excess is taxable to you. Where get state tax forms To correct an excess, your plan may distribute it to you (along with any income earned on the excess). Where get state tax forms Although the plan reports the corrective distributions on Form 1099-R, the distribution is not treated as a nonperiodic distribution from the plan. Where get state tax forms It is not subject to the allocation rules explained in the following discussion, it cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. Where get state tax forms    If your retirement plan made a corrective distribution of excess amounts (excess deferrals, excess contributions, or excess annual additions), your Form 1099-R should have the code “8,” “B,” “P,” or “E” in box 7. Where get state tax forms   For information on plan contribution limits and how to report corrective distributions of excess contributions, see Retirement Plan Contributions under Employee Compensation in Publication 525. Where get state tax forms Figuring the Taxable Amount How you figure the taxable amount of a nonperiodic distribution depends on whether it is made before the annuity starting date, or on or after the annuity starting date. Where get state tax forms If it is made before the annuity starting date, its tax treatment also depends on whether it is made under a qualified or nonqualified plan. Where get state tax forms If it is made under a nonqualified plan, its tax treatment depends on whether it fully discharges the contract, is received under certain life insurance or endowment contracts, or is allocable to an investment you made before August 14, 1982. Where get state tax forms You may be able to roll over the taxable amount of a nonperiodic distribution from a qualified retirement plan into another qualified retirement plan or a traditional IRA tax free. Where get state tax forms See Rollovers, later. Where get state tax forms If you do not make a tax-free rollover and the distribution qualifies as a lump-sum distribution, you may be able to elect an optional method of figuring the tax on the taxable amount. Where get state tax forms See Lump-Sum Distributions, later. Where get state tax forms Annuity starting date. Where get state tax forms   The annuity starting date is either the first day of the first period for which you receive an annuity payment under the contract or the date on which the obligation under the contract becomes fixed, whichever is later. Where get state tax forms Distributions of employer securities. Where get state tax forms    If you receive a distribution of employer securities from a qualified retirement plan, you may be able to defer the tax on the net unrealized appreciation (NUA) in the securities. Where get state tax forms The NUA is the net increase in the securities' value while they were in the trust. Where get state tax forms This tax deferral applies to distributions of the employer corporation's stocks, bonds, registered debentures, and debentures with interest coupons attached. Where get state tax forms   If the distribution is a lump-sum distribution, tax is deferred on all of the NUA unless you choose to include it in your income for the year of the distribution. Where get state tax forms    A lump-sum distribution for this purpose is the distribution or payment of a plan participant's entire balance (within a single tax year) from all of the employer's qualified plans of one kind (pension, profit-sharing, or stock bonus plans), but only if paid: Because of the plan participant's death, After the participant reaches age 59½, Because the participant, if an employee, separates from service, or After the participant, if a self-employed individual, becomes totally and permanently disabled. Where get state tax forms    If you choose to include NUA in your income for the year of the distribution and the participant was born before January 2, 1936, you may be able to figure the tax on the NUA using the optional methods described und