2018 Publication 15 P15

User Manual: 15

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Department of the Treasury
Internal Revenue Service

Contents
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Publication 15

Cat. No. 10000W

Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

(Circular E),
Employer's
Tax Guide

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

For use in

2018

1. Employer Identification Number (EIN) . . . . . . . 11
2. Who Are Employees? . . . . . . . . . . . . . . . . . . . . 11
3. Family Employees . . . . . . . . . . . . . . . . . . . . . . 13
4. Employee's Social Security Number (SSN) . . . 14
5. Wages and Other Compensation . . . . . . . . . . . 15
6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . 19
8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . 20
9. Withholding From Employees' Wages . . . . . . . 21
10. Required Notice to Employees About the
Earned Income Credit (EIC) . . . . . . . . . . . . . . 26
11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . 26
12. Filing Form 941 or Form 944 . . . . . . . . . . . . . . 31
13. Reporting Adjustments to Form 941 or
Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
14. Federal Unemployment (FUTA) Tax . . . . . . . . 36
15. Special Rules for Various Types of
Services and Payments . . . . . . . . . . . . . . . . . 38
16. Third-Party Payer Arrangements . . . . . . . . . . 43
17. How To Use the Income Tax Withholding
Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 68
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70

Future Developments
For the latest information about developments related to
Pub. 15, such as legislation enacted after it was
published, go to IRS.gov/Pub15.

What's New
Get forms and other information faster and easier at:
• IRS.gov (English)
• IRS.gov/Spanish (Español)
• IRS.gov/Chinese (中文)
Jan 25, 2018

• IRS.gov/Korean (한국어)
• IRS.gov/Russian (Pусский)
• IRS.gov/Vietnamese (TiếngViệt)

2018 federal income tax withholding. This publication
includes the 2018 Percentage Method Tables and Wage
Bracket Method Tables for Income Tax Withholding. The
2018 withholding tables incorporate changes to the individual tax rates based on tax legislation enacted on December 22, 2017 (P.L. 115-97). Employers should

implement the 2018 withholding tables as soon as possible, but not later than February 15, 2018. Continue to use
the 2017 withholding tables until you implement the 2018
withholding tables. The new withholding tables are designed to work with the Forms W-4, Employee's Withholding Allowance Certificate, that your employees previously
gave you.
To help employees determine their withholding, the IRS
is revising the withholding tax calculator available at
IRS.gov/W4App. The IRS anticipates that this calculator
will be available by the end of February. Encourage your
employees to use the withholding calculator to determine
if they should give you a new Form W-4 for 2018. The IRS
is also working on revising Form W-4 for 2018. The calculator and revised Form W-4 can be used by employees
who wish to update their withholding in response to the
new law or changes in their personal circumstances in
2018, and by workers starting a new job. Until a new Form
W-4 is issued, employees and employers should continue
to use the 2017 Form W-4. For more information, go to
IRS.gov/NR1036.
An employee who experiences a change of status that
causes a reduction in the number of withholding allowances isn't required to give his or her employer a new Form
W-4 until 30 days after the 2018 Form W-4 is released. An
employee that has a reduction in the number of withholding allowances solely due to changes from P.L. 115-97
isn't required to give his or her employer a new Form W-4
during 2018 but may do so at any time. Employees may
use the 2017 Form W-4 to report changes to withholding
allowances until 30 days after the 2018 Form W-4 is released. New employees may continue to claim allowances on the 2017 Form W-4 until 30 days after the 2018
Form W-4 is released. Employees who submit new Forms
W-4 for 2018 using the 2017 Form W-4 don't need to resubmit a 2018 Form W-4 when the 2018 Form W-4 is released.
Exempt Form W-4. Generally, an employee may claim
exemption from federal income tax withholding because
he or she had no federal income tax liability last year and
expects none this year. To continue to be exempt from
withholding in 2018, an employee must give you a new
Form W-4 by February 28, 2018. However, the 2018 Form
W-4 may not be available before February 28, 2018. Employees may claim exemption from withholding for 2018
using the 2017 Form W-4 until 30 days after the 2018
Form W-4 is released. The 2017 Form W-4 must be (1)
edited by striking "2017" in the text on line 7 and entering
"2018" in its place, (2) completed by entering "Exempt
2018" on line 7, or (3) not edited but signed in 2018 and
submitted under procedures established by the employer
for the employee to certify entitlement to exempt status for
2018 by using the 2017 Form W-4 to claim exemption
from withholding for 2018. In addition to 1–3 above, the
employee can use any substantially similar method to 1–3
that clearly conveys in writing the employee's intent to certify his or her exemption from withholding for 2018. Employers that have established electronic systems for furnishing withholding allowance certificates may change
their electronic systems to substantially conform with the
options discussed above.
Page 2

If the employee doesn't give you Form W-4 by February
28, 2018, follow the withholding rules discussed in section
9 under Exemption from federal income tax withholding.
Employees who claimed exemption from withholding for
2018 using the 2017 Form W-4, as discussed above,
don't need to resubmit a 2018 Form W-4 when the 2018
Form W-4 is released.
Withholding allowance. The 2018 amount for one withholding allowance on an annual basis is $4,150.
Withholding on supplemental wages. P.L. 115-97
lowered the withholding rates on supplemental wages.
See section 7 for the new rates.
Backup withholding. P.L. 115-97 lowered the backup
withholding rate to 24%. For more information on backup
withholding, see Backup withholding, later.
Moving expense reimbursement. P.L. 115-97 suspends the exclusion for qualified moving expense reimbursements from your employee's income beginning after
December 31, 2017, and before January 1, 2026. However, the exclusion is still available in the case of a member of the U.S. Armed Forces on active duty who moves
because of a permanent change of station. The exclusion
applies only to reimbursement of moving expenses that
the member could deduct if he or she had paid or incurred
them without reimbursement. See Moving Expenses in
Pub. 3, Armed Forces' Tax Guide, for the definition of
what constitutes a permanent change of station and to
learn which moving expenses are deductible.
Social security and Medicare tax for 2018. The social
security tax rate is 6.2% each for the employee and employer, unchanged from 2017. The social security wage
base limit is $128,400.
The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2017. There is no wage
base limit for Medicare tax.
Social security and Medicare taxes apply to the wages
of household workers you pay $2,100 or more in cash wages for 2018. Social security and Medicare taxes apply to
election workers who are paid $1,800 or more in cash or
an equivalent form of compensation in 2018.
Disaster tax relief. Disaster tax relief was enacted for
those impacted by Hurricane Harvey, Irma, or Maria. Additionally, the IRS has provided special relief designed to
support employer leave-based donation programs to aid
the victims of these hurricanes and to aid the victims of
the California wildfires that began October 8, 2017. For
more information about disaster relief, including the treatment of amounts paid to qualified tax-exempt organizations under employer leave-based donation programs,
see Pub. 976.

Reminders
Qualified small business payroll tax credit for increasing research activities. For tax years beginning
after December 31, 2015, a qualified small business may
elect to claim up to $250,000 of its credit for increasing research activities as a payroll tax credit against the
Publication 15 (2018)

employer’s share of social security tax. The portion of the
credit used against the employer’s share of social security
tax is allowed in the first calendar quarter beginning after
the date that the qualified small business filed its income
tax return. The election and determination of the credit
amount that will be used against the employer's share of
social security tax are made on Form 6765, Credit for Increasing Research Activities. The amount from Form
6765, line 44, must then be reported on Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities. Form 8974 is used to determine the
amount of the credit that can be used in the current quarter. The amount from Form 8974, line 12, is reported on
Form 941 or 941-SS, line 11 (or Form 944, line 8). For
more information about the payroll tax credit, see Notice
2017-23, 2017-16 I.R.B. 1100, available at IRS.gov/irb/
2017-16_IRB/ar07.html. Also see the line 16 instructions
in the Instructions for Form 941 (line 13 instructions in the
Instructions for Form 944).
Certification program for professional employer organizations. The Tax Increase Prevention Act of 2014
required the IRS to establish a voluntary certification program for professional employer organizations (PEOs).
PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are
typically paid a fee based on payroll costs. To become
and remain certified under the certification program, certified professional employer organizations (CPEOs) must
meet various requirements described in sections 3511
and 7705 and related published guidance. Certification as
a CPEO may affect the employment tax liabilities of both
the CPEO and its customers. A CPEO is generally treated
as the employer of any individual who performs services
for a customer of the CPEO and is covered by a contract
described in section 7705(e)(2) between the CPEO and
the customer (CPEO contract), but only for wages and
other compensation paid to the individual by the CPEO.
For more information, go to IRS.gov/CPEO. Also see Revenue Procedure 2017-14, 2017-3, I.R.B. 426, available at
IRS.gov/irb/2017-03_IRB/ar14.html.
Work opportunity tax credit for qualified tax-exempt
organizations hiring qualified veterans. The work opportunity tax credit is available for eligible unemployed
veterans who begin work on or after November 22, 2011,
and before January 1, 2020. Qualified tax-exempt organizations that hire eligible unemployed veterans can claim
the work opportunity tax credit against their payroll tax liability using Form 5884-C. For more information, go to
IRS.gov/WOTC.
COBRA premium assistance credit. Effective for tax
periods beginning after December 31, 2013, the credit for
COBRA premium assistance payments can't be claimed
on Form 941, Employer's QUARTERLY Federal Tax Return (or Form 944, Employer's ANNUAL Federal Tax Return). Instead, after filing your Form 941 (or Form 944), file
Form 941-X, Adjusted Employer's QUARTERLY Federal
Tax Return or Claim for Refund (or Form 944-X, Adjusted
Employer's ANNUAL Federal Tax Return or Claim for Refund), respectively, to claim the COBRA premium assistance credit. Filing a Form 941-X (or Form 944-X) before
filing a Form 941 (or Form 944) for the return period may
Publication 15 (2018)

result in errors or delays in processing your Form 941-X
(or Form 944-X). For more information, see the Instructions for Form 941 (or the Instructions for Form 944), or go
to IRS.gov/COBRACredit.
Medicaid waiver payments. Notice 2014-7 provides
that certain Medicaid waiver payments are excludable
from income for federal income tax purposes. See Notice
2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/
2014-4_IRB/ar06.html. For more information, including
questions and answers related to Notice 2014-7, go to
IRS.gov/MedicaidWaiverPayments.
No federal income tax withholding on disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States. Disability payments for injuries incurred as a direct result of a
terrorist attack directed against the United States (or its allies) aren't included in income. Because federal income
tax withholding is only required when a payment is includable in income, no federal income tax should be withheld
from these payments.
Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). A
shareholder of an ANC may request voluntary income tax
withholding on dividends and other distributions paid by
an ANC. A shareholder may request voluntary withholding
by giving the ANC a completed Form W-4V. For more information see Notice 2013-77, 2013-50 I.R.B. 632, available at IRS.gov/irb/2013-50_IRB/ar10.html.
Definition of marriage. A marriage of two individuals is
recognized for federal tax purposes if the marriage is recognized by the state, possession, or territory of the United
States in which the marriage is entered into, regardless of
legal residence. Two individuals who enter into a relationship that is denominated as marriage under the laws of a
foreign jurisdiction are recognized as married for federal
tax purposes if the relationship would be recognized as
marriage under the laws of at least one state, possession,
or territory of the United States, regardless of legal residence. Individuals who have entered into a registered domestic partnership, civil union, or other similar relationship
that isn't denominated as a marriage under the law of the
state, possession, or territory of the United States where
such relationship was entered into aren't lawfully married
for federal tax purposes, regardless of legal residence.
Outsourcing payroll duties. Generally, you’re responsible to ensure that tax returns are filed and deposits and
payments are made, even if you contract with a third party
to perform these acts. You remain responsible if the third
party fails to perform any required action. If you choose to
outsource any of your payroll and related tax duties (that
is, withholding, reporting, and paying over social security,
Medicare, FUTA, and income taxes) to a third-party payer,
such as a payroll service provider or reporting agent, go to
IRS.gov/OutsourcingPayrollDuties for helpful information
on this topic. If a CPEO pays wages and other compensation to an individual performing services for you, and the
services are covered by a contract described in section
7705(e)(2) between you and the CPEO (CPEO contract),
then the CPEO is generally treated as the employer, but
only for wages and other compensation paid to the
Page 3

individual by the CPEO. However, with respect to certain
employees covered by a CPEO contract, a customer may
also be treated as an employer of the employees and,
consequently, may also be liable for federal employment
taxes imposed on wages and other compensation paid by
the CPEO to such employees. For more information on
the different types of third-party payer arrangements, see
section 16.
Severance payments are subject to social security
and Medicare taxes, income tax withholding, and
FUTA tax. Severance payments are wages subject to
social security and Medicare taxes. As noted in section
15, severance payments are also subject to income tax
withholding and FUTA tax.
You must receive written notice from the IRS to file
Form 944. If you’ve been filing Forms 941 (or Forms
941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the
Northern Mariana Islands, and the U.S. Virgin Islands, or
Formularios 941-PR, Planilla para la Declaración Federal
TRIMESTRAL del Patrono), and believe your employment
taxes for the calendar year will be $1,000 or less, and you
would like to file Form 944 instead of Forms 941, you must
contact the IRS during the first calendar quarter of the tax
year to request to file Form 944. You must receive written
notice from the IRS to file Form 944 instead of Forms 941
before you may file this form. For more information on requesting to file Form 944, including the methods and
deadlines for making a request, see the Instructions for
Form 944.
Employers can request to file Forms 941 instead of
Form 944. If you received notice from the IRS to file
Form 944 but would like to file Forms 941 instead, you
must contact the IRS during the first calendar quarter of
the tax year to request to file Forms 941. You must receive
written notice from the IRS to file Forms 941 instead of
Form 944 before you may file these forms. For more information on requesting to file Forms 941, including the
methods and deadlines for making a request, see the Instructions for Form 944.
Federal tax deposits must be made by electronic
funds transfer (EFT). You must use EFT to make all
federal tax deposits. Generally, an EFT is made using the
Electronic Federal Tax Payment System (EFTPS). If you
don't want to use EFTPS, you can arrange for your tax
professional, financial institution, payroll service, or other
trusted third party to make electronic deposits on your behalf. Also, you may arrange for your financial institution to
initiate a same-day wire payment on your behalf. EFTPS
is a free service provided by the Department of Treasury.
Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee.
For more information on making federal tax deposits,
see How To Deposit in section 11. To get more information about EFTPS or to enroll in EFTPS, go to EFTPS.gov,
or call 1-800-555-4477 or 1-800-733-4829 (TDD). Additional information about EFTPS is also available in Pub.
966.
Aggregate Form 941 filers. Agents and CPEOs must
complete Schedule R (Form 941), Allocation Schedule for
Page 4

Aggregate Form 941 Filers, when filing an aggregate
Form 941. Aggregate Forms 941 are filed by agents approved by the IRS under section 3504 of the Internal Revenue Code (IRC). To request approval to act as an agent
for an employer, the agent files Form 2678 with the IRS.
Aggregate Forms 941 are also filed by CPEOs approved
by the IRS under section 7705. CPEOs file Form 8973,
Certified Professional Employer Organization/Customer
Reporting Agreement, to notify the IRS that they’ve started or ended a service contract with a client or customer.
Aggregate Form 940 filers. Agents and CPEOs must
complete Schedule R (Form 940), Allocation Schedule for
Aggregate Form 940 Filers, when filing an aggregate
Form 940, Employer's Annual Federal Unemployment
(FUTA) Tax Return. Aggregate Forms 940 can be filed by
agents acting on behalf of home care service recipients
who receive home care services through a program administered by a federal, state, or local government. To request approval to act as an agent on behalf of home care
service recipients, the agent files Form 2678 with the IRS.
Aggregate Forms 940 are also filed by CPEOs approved
by the IRS under section 7705. CPEOs file Form 8973 to
notify the IRS that they’ve started or ended a service contract with a client or customer.
Pub. 5146 explains employment tax examinations
and appeal rights. Pub. 5146 provides employers with
information on how the IRS selects employment tax returns to be examined, what happens during an exam, and
what options an employer has in responding to the results
of an exam, including how to appeal the results. Pub.
5146 also includes information on worker classification issues and tip exams.

Electronic Filing and Payment
Now, more than ever before, businesses can enjoy the
benefits of filing and paying their federal taxes
electronically. Whether you rely on a tax professional or
handle your own taxes, the IRS offers you convenient
programs to make filing and payment easier.
Spend less time and worry on taxes and more time
running your business. Use e-file and EFTPS to your
benefit.
For e-file, go to IRS.gov/EmploymentEfile for
additional information. A fee may be charged to file
electronically.
For EFTPS, go to EFTPS.gov or call EFTPS Customer
Service at 1-800-555-4477 or 1-800-733-4829 (TDD).
For electronic filing of Forms W-2, Wage and Tax
Statement, go to SSA.gov/employer.
If you’re filing your tax return or paying your federal taxes electronically, a valid EIN is required at
CAUTION the time the return is filed or the payment is made.
If a valid EIN isn't provided, the return or payment won't be
processed. This may result in penalties.

!

Electronic funds withdrawal (EFW). If you file your employment tax return electronically, you can e-file and use
Publication 15 (2018)

EFW to pay the balance due in a single step using tax
preparation software or through a tax professional. However, don't use EFW to make federal tax deposits. For
more information on paying your taxes using EFW, go to
IRS.gov/EFW.
Credit or debit card payments. You can pay the balance due shown on your employment tax return by credit
or debit card. Don't use a credit or debit card to make federal tax deposits. For more information on paying your
taxes with a credit or debit card, go to IRS.gov/
PayByCard. Your payment will be processed by a payment processor who will charge a processing fee.
Online payment agreement. You may be eligible to apply for an installment agreement online if you can’t pay the
full amount of tax you owe when you file your employment
tax return. For more information, see the instructions for
your employment tax return or go to IRS.gov/OPA.

Forms in Spanish
You can provide Formulario W-4(SP), Certificado de
Exención de Retenciones del Empleado, in place of Form
W-4, Employee's Withholding Allowance Certificate, to
your Spanish-speaking employees. For more information,
see Pub. 17(SP), El Impuesto Federal sobre los Ingresos
(Para Personas Físicas). For nonemployees, such as
independent contractors, Formulario W-9(SP), Solicitud y
Certificación del Número de Identificación del
Contribuyente, may be used in place of Form W-9,
Request for Taxpayer Identification Number and
Certification.

Hiring New Employees
Eligibility for employment. You must verify that each
new employee is legally eligible to work in the United
States. This includes completing the U.S. Citizenship and
Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You can get Form I-9 at USCIS.gov/
Forms, USCIS offices, or by calling 1-800-870-3676. For
more information, visit the USCIS website at USCIS.gov/
I-9-Central or call 1-800-375-5283 or 1-800-767-1833
(TDD).

Name and social security number (SSN). Record
each new employee's name and SSN from his or her social security card. Any employee without a social security
card should apply for one. See section 4.

Paying Wages, Pensions, or
Annuities
Correcting Form 941 or Form 944. If you discover an
error on a previously filed Form 941 or Form 944, make
the correction using Form 941-X or Form 944-X. Forms
941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Forms
941-X and 944-X are used by employers to claim refunds
or abatements of employment taxes, rather than Form
843. See section 13 for more information.
Income tax withholding. Withhold federal income tax
from each wage payment or supplemental unemployment
compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. If
you have nonresident alien employees, see Withholding
income taxes on the wages of nonresident alien employees in section 9.
In 2018, withhold from periodic pension and annuity
payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form
W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different
number of allowances, marital status, or an additional
amount to be withheld. Don't withhold on direct rollovers
from qualified plans or governmental section 457(b) plans.
See section 9 and Pub. 15-A, Employer's Supplemental
Tax Guide. Pub. 15-A includes information about withholding on pensions and annuities.
Zero wage return. If you haven't filed a “final” Form 941
or Form 944, or aren't a “seasonal” employer, you must
continue to file a Form 941 or Form 944, even for periods
during which you paid no wages. The IRS encourages you
to file your “Zero Wage” Forms 941 or 944 electronically.
Go to IRS.gov/EmploymentEfile for more information on
electronic filing.

New hire reporting. You’re required to report any new
employee to a designated state new hire registry. A new
employee is an employee who hasn't previously been employed by you or was previously employed by you but has
been separated from such prior employment for at least
60 consecutive days.
Many states accept a copy of Form W-4 with employer
information added. Visit the Office of Child Support Enforcement
website
at
acf.hhs.gov/programs/css/
employers for more information.
W-4 request. Ask each new employee to complete the
2018 Form W-4. See section 9. New employees may continue to claim allowances on the 2017 Form W-4 until 30
days after the 2018 Form W-4 is released.
Publication 15 (2018)

Page 5

Information Returns
You may be required to file information returns to report
certain types of payments made during the year. For
example, you must file Form 1099-MISC, Miscellaneous
Income, to report payments of $600 or more to persons
not treated as employees (for example, independent
contractors) for services performed for your trade or
business. For details about filing Forms 1099 and for
information about required electronic filing, see the
General Instructions for Certain Information Returns for
general information and the separate, specific instructions
for each information return you file (for example,
Instructions for Form 1099-MISC). Generally, don't use
Forms 1099 to report wages and other compensation you
paid to employees; report these on Form W-2. See the
General Instructions for Forms W-2 and W-3 for details
about filing Form W-2 and for information about required
electronic filing. If you file 250 or more Forms 1099-MISC,
you must file them electronically. If you file 250 or more
Forms W-2, you must file them electronically. Electronic
filing is the only form of magnetic media that the IRS and
SSA will accept.
Information reporting customer service site. The IRS
operates an information return customer service site to
answer questions about reporting on Forms W-2, W-3,
1099, and other information returns. If you have questions

related to reporting on information returns, call
1-866-455-7438 (toll free), 304-263-8700 (toll call), or
304-579-4827 (TDD/TTY for persons who are deaf, hard
of hearing, or have a speech disability). The center can
also be reached by email at mccirp@irs.gov. Don't include
tax identification numbers (TINs) or attachments in email
correspondence because electronic mail isn't secure.

Nonpayroll Income Tax
Withholding
Nonpayroll federal income tax withholding (reported on
Forms 1099 and Form W-2G, Certain Gambling
Winnings) must be reported on Form 945, Annual Return
of Withheld Federal Income Tax. Separate deposits are
required for payroll (Form 941 or Form 944) and
nonpayroll (Form 945) withholding. Nonpayroll items
include:
Pensions (including distributions from tax-favored
retirement plans, for example, section 401(k), section
403(b), and governmental section 457(b) plans),
annuities, and IRA distributions.
Military retirement.
Gambling winnings.
Indian gaming profits.

Employer Responsibilities
Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Because the individual
circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can
differ. Each item in this list has a page reference to a more detailed discussion in this publication.
New Employees:
Page
Verify work eligibility of new employees . . . . . . .
5
Record employees' names and SSNs from
social security cards . . . . . . . . . . . . . . . . . . . .
5
Ask employees for Form W-4 . . . . . . . . . . . . . .
5
Each Payday:
Withhold federal income tax based on each
employee's Form W-4 . . . . . . . . . . . . . . . . . . .
21
Withhold employee's share of social security
and Medicare taxes . . . . . . . . . . . . . . . . . . . .
24
Deposit:
• Withheld income tax
• Withheld and employer social security taxes
• Withheld and employer Medicare taxes . . . . .
26
Note: Due date of deposit generally depends
on your deposit schedule (monthly or
semiweekly)
Quarterly (By April 30, July 31, October 31,
and January 31):
Deposit FUTA tax if undeposited amount
is over $500 . . . . . . . . . . . . . . . . . . . . . . . . . .
37
File Form 941 (pay tax with return if not
required to deposit) . . . . . . . . . . . . . . . . . . . . .
31

Page 6

Annually (see Calendar for due dates):
Page
File Form 944 if required (pay tax with return if
not required to deposit) . . . . . . . . . . . . . . . . . . . . .
31
Remind employees to submit a new Form W-4
if they need to change their withholding . . . . . . . . . .
21
Ask for a new Form W-4 from employees
claiming exemption from income tax
withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
Reconcile Forms 941 (or Form 944) with Forms
W-2 and W-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33
Furnish each employee a Form W-2 . . . . . . . . . . . .
9
File Copy A of Forms W-2 and the transmittal
Form W-3 with the SSA . . . . . . . . . . . . . . . . . . . . .
9
Furnish each other payee a Form 1099 (for example,
Form 1099-MISC) . . . . . . . . . . . . . . . . . . . . . . . . .
9
File Forms 1099 and the transmittal Form
1096 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
9
File Form 940 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
File Form 945 for any nonpayroll income tax
withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9

Publication 15 (2018)

Certain government payments on which the recipient
elected voluntary income tax withholding.
Dividends and other distributions by an ANC on which
the recipient elected voluntary income tax withholding.
Payments subject to backup withholding.
For details on depositing and reporting nonpayroll
income tax withholding, see the Instructions for Form 945.
Distributions from nonqualified pension plans and
deferred compensation plans. Because distributions to
participants from some nonqualified pension plans and
deferred compensation plans (including section 457(b)
plans of tax-exempt organizations) are treated as wages
and are reported on Form W-2, income tax withheld must
be reported on Form 941 or Form 944, not on Form 945.
However, distributions from such plans to a beneficiary or
estate of a deceased employee aren't wages and are reported on Forms 1099-R, Distributions From Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.; income tax withheld must be reported on Form 945.
Backup withholding. You generally must withhold 24%
of certain taxable payments if the payee fails to furnish
you with his or her correct taxpayer identification number
(TIN). This withholding is referred to as “backup withholding.”
Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, payments made in
settlement of payment card or third-party network transactions, and certain other payments you make in the course
of your trade or business. In addition, transactions by
brokers and barter exchanges and certain payments
made by fishing boat operators are subject to backup
withholding.
Backup withholding doesn't apply to wages, pensions, annuities, IRAs (including simplified emCAUTION ployee pension (SEP) and SIMPLE retirement
plans), section 404(k) distributions from an employee
stock ownership plan (ESOP), medical savings accounts
(MSAs), health savings accounts (HSAs), long-term-care
benefits, or real estate transactions.

!

You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN. Form W-9 or Formulario
W-9 (SP) must be used when payees must certify that the
number furnished is correct, or when payees must certify
that they’re not subject to backup withholding or are exempt from backup withholding. The Instructions for the
Requester of Form W-9 or Formulario W-9(SP) includes a
list of types of payees who are exempt from backup withholding. For more information, see Pub. 1281, Backup
Withholding for Missing and Incorrect Name/TIN(s).

Publication 15 (2018)

Recordkeeping
Keep all records of employment taxes for at least 4 years.
These should be available for IRS review. Your records
should include the following information.
Your EIN.
Amounts and dates of all wage, annuity, and pension
payments.
Amounts of tips reported to you by your employees.
Records of allocated tips.
The fair market value of in-kind wages paid.
Names, addresses, SSNs, and occupations of
employees and recipients.
Any employee copies of Forms W-2 and W-2c
returned to you as undeliverable.
Dates of employment for each employee.
Periods for which employees and recipients were paid
while absent due to sickness or injury and the amount
and weekly rate of payments you or third-party payors
made to them.
Copies of employees' and recipients' income tax
withholding allowance certificates (Forms W-4, W-4P,
W-4(SP), W-4S, and W-4V).
Dates and amounts of tax deposits you made and
acknowledgment numbers for deposits made by
EFTPS.
Copies of returns filed and confirmation numbers.
Records of fringe benefits and expense
reimbursements provided to your employees,
including substantiation.

Change of Business Name
Notify the IRS immediately if you change your business
name. Write to the IRS office where you file your returns,
using the Without a payment address provided in the
instructions for your employment tax return, to notify the
IRS of any business name change. See Pub. 1635 to see
if you need to apply for a new EIN.

Change of Business Address
or Responsible Party
Notify the IRS immediately if you change your business
address or responsible party. Complete and mail Form
8822-B to notify the IRS of a business address or
responsible party change. For a definition of “responsible
party,” see the Form 8822-B instructions.

Page 7

Private Delivery Services
You can use certain private delivery services (PDSs)
designated by the IRS to meet the “timely mailing as
timely filing” rule for tax returns. Go to IRS.gov/PDS for the
current list of PDSs.
The PDS can tell you how to get written proof of the
mailing date.
For the IRS mailing address to use if you're using a
PDS, go to IRS.gov/PDSstreetAdresses.

!

CAUTION

PDSs can't deliver items to P.O. boxes. You must
use the U.S. Postal Service to mail any item to an
IRS P.O. box address.

Telephone Help
Tax questions. You can call the IRS Business and Specialty Tax Line with your employment tax questions at
1-800-829-4933.
Help for people with disabilities. You may call
1-800-829-4059 (TDD/TTY for persons who are deaf,
hard of hearing, or have a speech disability) with any employment tax questions. You may also use this number for
assistance with unresolved tax problems.
Additional employment tax information. Go to
IRS.gov/EmploymentTaxes for additional employment tax
information.

Ordering Employer Tax Forms
and Publications
You can order employer tax forms and publications and
information returns online at IRS.gov/OrderForms.
Instead of ordering paper Forms W-2 and W-3,
consider filing them electronically using the SSA's free
e-file service. Visit the SSA's Employer W-2 Filing
Instructions & Information website at SSA.gov/employer to
register for Business Services Online. You’ll be able to
create Forms W-2 online and submit them to the SSA by
typing your wage information into easy-to-use fill-in fields.
In addition, you can print out completed copies of Forms
W-2 to file with state or local governments, distribute to
your employees, and keep for your records. Form W-3 will
be created for you based on your Forms W-2.

Filing Addresses
Generally, your filing address for Forms 940, 941, 943,
944, 945, and CT-1 depends on the location of your
residence or principal place of business and whether or
not you’re including a payment with your return. There are
separate filing addresses for these returns if you’re a
tax-exempt organization or government entity. See the
Page 8

separate instructions for Forms 940, 941, 943, 944, 945,
or CT-1 for the filing addresses.

Dishonored Payments
Any form of payment that is dishonored and returned from
a financial institution is subject to a penalty. The penalty is
$25 or 2% of the payment, whichever is more. However,
the penalty on dishonored payments of $24.99 or less is
an amount equal to the payment. For example, a
dishonored payment of $18 is charged a penalty of $18.

Photographs of Missing
Children
The IRS is a proud partner with the National Center for
Missing & Exploited Children® (NCMEC). Photographs of
missing children selected by the Center may appear in
this publication on pages that would otherwise be blank.
You can help bring these children home by looking at the
photographs
and
calling
1-800-THE-LOST
(1-800-843-5678) if you recognize a child.

Calendar
The following is a list of important dates
responsibilities. Also see Pub. 509, Tax Calendars.

and

If any date shown next for filing a return, furnishing
a form, or depositing taxes falls on a Saturday,
TIP
Sunday, or legal holiday, the due date is the next
business day. The term "legal holiday" means any legal
holiday in the District of Columbia. A statewide legal holiday delays a filing due date only if the IRS office where
you’re required to file is located in that state. However, a
statewide legal holiday doesn't delay the due date of federal tax deposits. See Deposits Due on Business Days
Only in section 11. For any filing due date, you’ll meet the
“file” or “furnish” requirement if the envelope containing
the return or form is properly addressed, contains sufficient postage, and is postmarked by the U.S. Postal Service on or before the due date, or sent by an IRS-designated PDS on or before the due date. See Private Delivery
Services under Reminders for more information.

By January 31
File Form 941 or Form 944.
File Form 941 for the
fourth quarter of the previous calendar year and deposit
any undeposited income, social security, and Medicare
taxes. You may pay these taxes with Form 941 if your
total tax liability for the quarter is less than $2,500. File
Form 944 for the previous calendar year instead of Form
941 if the IRS has notified you in writing to file Form 944
and pay any undeposited income, social security, and
Medicare taxes. You may pay these taxes with Form
Publication 15 (2018)

944 if your total tax liability for the year is less than
$2,500. For additional rules on when you can pay your
taxes with your return, see Payment with return in section 11. If you timely deposited all taxes when due, you
may file by February 10.
File Form 940.
File Form 940 to report any FUTA tax.
However, if you deposited all of the FUTA tax when due,
you may file by February 10.
Furnish Forms 1099 and W-2.
Furnish each employee a completed Form W-2. Furnish Form
1099-MISC to payees for nonemployee compensation.
Most Forms 1099 must be furnished to payees by January 31, but some can be furnished by February 15. For
more information, see the General Instructions for Certain Information Returns.
File Form W-2.
File with the SSA Copy A of all 2017
paper and electronic Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements. For more information on reporting Form W-2 information to the SSA electronically, visit the SSA’s Employer W-2 Filing
Instructions & Information webpage at SSA.gov/
employer. If filing electronically, via the SSA's Form W-2
Online service, the SSA will generate Form W-3 data
from the electronic submission of Form(s) W-2.
File Form 1099-MISC reporting nonemployee compensation.
File with the IRS Copy A of all 2017 paper and electronic Forms 1099-MISC that report nonemployee compensation, with Form 1096, Annual
Summary and Transmittal of U.S. Information Returns.
For information on filing information returns electronically with the IRS, see Pub. 1220, Specifications for
Electronic Filing of Forms 1097, 1098, 1099, 3921,
3922, 5498, and W-2G.
File Form 945.
File Form 945 to report any nonpayroll
federal income tax withheld. If you deposited all taxes
when due, you may file by February 10. See Nonpayroll
Income Tax Withholding under Reminders for more information.

By February 28
Request a new Form W-4 from exempt employees.
Ask for a new Form W-4 from each employee who
claimed exemption from income tax withholding last
year.
File paper 2017 Forms 1099 and 1096.
File Copy A
of all paper 2017 Forms 1099, except Forms
1099-MISC reporting nonemployee compensation, with
Form 1096 with the IRS. For electronically filed returns,
see By March 31 below.
File paper Form 8027.
File paper Form 8027, Employer's Annual Information Return of Tip Income and
Allocated Tips, with the IRS. See section 6. For electronically filed returns, see By March 31 below.

Publication 15 (2018)

On March 1
Forms W-4 claiming exemption from withholding expire.
Any Form W-4 claiming exemption from withholding for the previous year has now expired. Begin
withholding for any employee who previously claimed
exemption from withholding but hasn't given you a new
Form W-4 for the current year. If the employee doesn't
give you a new Form W-4, withhold tax based on the
last valid Form W-4 you have for the employee that
doesn't claim exemption from withholding or, if one
doesn't exist, as if he or she is single with zero withholding allowances. See section 9 for more information. If
the employee gives you a new Form W-4 claiming exemption from withholding after February 28, you may
apply the exemption to future wages, but don't refund
taxes withheld while the exempt status wasn't in place.

By March 31
File electronic 2017 Forms 1099 and 8027.
File
electronic 2017 Forms 1099, except Forms 1099-MISC
reporting nonemployee compensation, and 8027 with
the IRS. For information on filing information returns
electronically with the IRS, see Pub. 1220 and Pub.
1239, Specifications for Electronic Filing of Form 8027,
Employer's Annual Information Return of Tip Income
and Allocated Tips.

By April 30, July 31, October 31, and
January 31
Deposit FUTA taxes.
Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. If $500 or less, carry it over to the next
quarter. See section 14 for more information.
File Form 941.
File Form 941 and deposit any undeposited income, social security, and Medicare taxes.
You may pay these taxes with Form 941 if your total tax
liability for the quarter is less than $2,500. If you timely
deposited all taxes when due, you may file by May 10,
August 10, November 10, or February 10, respectively.
Don't file Form 941 for these quarters if you have been
notified to file Form 944 and you didn't request and receive written notice from the IRS to file quarterly Forms
941.

Before December 1
New Forms W-4.
Remind employees to submit a new
Form W-4 if their marital status or withholding allowances have changed or will change for the next year.

Introduction
This publication explains your tax responsibilities as an
employer. It explains the requirements for withholding, depositing, reporting, paying, and correcting employment
taxes. It explains the forms you must give to your
Page 9

employees, those your employees must give to you, and
those you must send to the IRS and the SSA. This guide
also has tax tables you need to figure the taxes to withhold from each employee for 2018. References to “income tax” in this guide apply only to “federal” income tax.
Contact your state or local tax department to determine if
their rules are different.
When you pay your employees, you don't pay them all
the money they earned. As their employer, you have the
added responsibility of withholding taxes from their paychecks. The federal income tax and employees' share of
social security and Medicare taxes that you withhold from
your employees' paychecks are part of their wages that
you pay to the United States Treasury instead of to your
employees. Your employees trust that you pay the withheld taxes to the United States Treasury by making federal tax deposits. This is the reason that these withheld
taxes are called trust fund taxes. If federal income, social
security, or Medicare taxes that must be withheld aren't
withheld or aren't deposited or paid to the United States
Treasury, the trust fund recovery penalty may apply. See
section 11 for more information.
Additional employment tax information is available in
Pub. 15-A. Pub. 15-A includes specialized information
supplementing the basic employment tax information provided in this publication. Pub. 15-B, Employer's Tax Guide
to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation.
Most employers must withhold (except FUTA), deposit,
report, and pay the following employment taxes.
Income tax.
Social security tax.
Medicare tax.
FUTA tax.
There are exceptions to these requirements. See section 15 for guidance. Railroad retirement taxes are explained in the Instructions for Form CT-1.
Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.
You can send us comments from IRS.gov/
FormComments.
Or you can write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Although we can’t respond individually to each comment received, we do appreciate your feedback and will
consider your comments as we revise our tax forms, instructions, and publications. We can’t answer tax questions sent to the above address.
Federal government employers. The information in this
publication, including the rules for making federal tax deposits, applies to federal agencies.
Page 10

State and local government employers. Payments to
employees for services in the employ of state and local
government employers are generally subject to federal income tax withholding but not FUTA tax. Most elected and
appointed public officials of state or local governments are
employees under common law rules. See chapter 3 of
Pub. 963, Federal-State Reference Guide. In addition, wages, with certain exceptions, are subject to social security
and Medicare taxes. See section 15 for more information
on the exceptions.
If an election worker is employed in another capacity
with the same government entity, see Revenue Ruling
2000-6 on page 512 of Internal Revenue Bulletin 2000-6
at IRS.gov/pub/irs-irbs/irb00-06.pdf.
You can get information on reporting and social security coverage from your local IRS office. If you have any
questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. To find your State Social Security Administrator, visit
the National Conference of State Social Security Administrators website at NCSSSA.org.
Disregarded entities and qualified subchapter S subsidiaries (QSubs). Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Eligible single-member entities
must report and pay employment taxes on wages paid to
their employees using the entities' own names and EINs.
See
Regulations
sections
1.1361-4(a)(7)
and
301.7701-2(c)(2)(iv).
COBRA premium assistance credit. The Consolidated
Omnibus Budget Reconciliation Act of 1985 (COBRA)
provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. COBRA generally covers multiemployer health plans and
health plans maintained by private-sector employers
(other than churches) with 20 or more full- and part-time
employees. Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974
(ERISA). Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Similar requirements apply
under the Federal Employees Health Benefits Program
and under some state laws. For the premium assistance
(or subsidy) discussed below, these requirements are all
referred to as COBRA requirements.
Under the American Recovery and Reinvestment Act of
2009 (ARRA), employers are allowed a credit against
“payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to
assistance-eligible individuals. For periods of COBRA
continuation coverage beginning after February 16, 2009,
a group health plan must treat an assistance-eligible individual as having paid the required COBRA continuation
coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium.
An assistance-eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for
COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due
Publication 15 (2018)

to the involuntarily termination from employment of a covered employee during the period and elects continuation
COBRA coverage. The assistance for the coverage can
last up to 15 months.
The COBRA premium assistance credit was available
to an employer for premiums paid on behalf of employees
who were involuntarily terminated from employment between September 1, 2008, and May 31, 2010. The COBRA premium assistance credit isn’t available for individuals who were involuntarily terminated after May 31, 2010.
Therefore, only in rare circumstances will the credit still be
available, such as instances where COBRA eligibility was
delayed as a result of employer-provided health insurance
coverage following termination. For more information
about the credit, see Notice 2009-27, 2009-16 I.R.B. 838,
available at IRS.gov/irb/2009-16_irb/ar09.html.
Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance-eligible individuals of the COBRA premium assistance.
The 65% of the premium not paid by the assistance-eligible individuals is reimbursed to the employer maintaining the group health plan. The reimbursement is made
through a credit against the employer's employment tax liabilities. For information on how to claim the credit, see
the Instructions for Form 941-X or the Instructions for
Form 944-X. The credit is treated as a deposit made on
the first day of the return period (quarter or year). In the
case of a multiemployer plan, the credit is claimed by the
plan, rather than the employer. In the case of an insured
plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company,
rather than the employer.
Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to
support their claim, including the following.
Information on the receipt of the assistance-eligible individuals' 35% share of the premium, including dates
and amounts.
In the case of an insurance plan, a copy of an invoice
or other supporting statement from the insurance carrier and proof of timely payment of the full premium to
the insurance carrier required under COBRA.
In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to
the assistance-eligible individuals.
Attestation of involuntary termination, including the
date of the involuntary termination for each covered
employee whose involuntary termination is the basis
for eligibility for the subsidy.
Proof of each assistance-eligible individual's eligibility
for COBRA coverage and the election of COBRA coverage.
A record of the SSNs of all covered employees, the
amount of the subsidy reimbursed with respect to
each covered employee, and whether the subsidy
was for one individual or two or more individuals.
For more information, go to IRS.gov/COBRACredit.
Publication 15 (2018)

1. Employer Identification
Number (EIN)
If you’re required to report employment taxes or give tax
statements to employees or annuitants, you need an EIN.
The EIN is a nine-digit number the IRS issues. The digits are arranged as follows: 00-0000000. It is used to identify the tax accounts of employers and certain others who
have no employees. Use your EIN on all of the items you
send to the IRS and the SSA. For more information, see
Pub. 1635.
If you don’t have an EIN, you may apply for one online
by visiting the IRS website at IRS.gov/EIN. You may also
apply for an EIN by faxing or mailing Form SS-4 to the
IRS. Employers outside of the United States may also apply for an EIN by calling 267-941-1099 (toll call). Don't use
an SSN in place of an EIN.
You should have only one EIN. If you have more than
one and aren't sure which one to use, call 1-800-829-4933
or 1-800-829-4059 (TDD/TTY for persons who are deaf,
hard of hearing, or have a speech disability). Give the
numbers you have, the name and address to which each
was assigned, and the address of your main place of business. The IRS will tell you which number to use. For more
information, see Pub. 1635.
If you took over another employer's business (see Successor employer in section 9), don't use that employer's
EIN. If you’ve applied for an EIN but don't have your EIN
by the time a return is due, file a paper return and write
“Applied For” and the date you applied for it in the space
shown for the number.

2. Who Are Employees?
Generally, employees are defined either under common
law or under statutes for certain situations. See Pub. 15-A
for details on statutory employees and nonemployees.
Employee status under common law. Generally, a
worker who performs services for you is your employee if
you have the right to control what will be done and how it
will be done. This is so even when you give the employee
freedom of action. What matters is that you have the right
to control the details of how the services are performed.
See Pub. 15-A for more information on how to determine
whether an individual providing services is an independent contractor or an employee.
Generally, people in business for themselves aren't
employees. For example, doctors, lawyers, veterinarians,
and others in an independent trade in which they offer
their services to the public are usually not employees.
However, if the business is incorporated, corporate officers who work in the business are employees of the corporation.
If an employer-employee relationship exists, it doesn't
matter what it is called. The employee may be called an
Page 11

agent or independent contractor. It also doesn't matter
how payments are measured or paid, what they’re called,
or if the employee works full or part time.
Statutory employees. If someone who works for you
isn't an employee under the common law rules discussed
earlier, don't withhold federal income tax from his or her
pay, unless backup withholding applies. Although the following persons may not be common law employees,
they’re considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions.
An agent (or commission) driver who delivers food,
beverages (other than milk), laundry, or dry cleaning
for someone else.
A full-time life insurance salesperson who sells primarily for one company.
A homeworker who works by guidelines of the person
for whom the work is done, with materials furnished by
and returned to that person or to someone that person
designates.
A traveling or city salesperson (other than an
agent-driver or commission-driver) who works full time
(except for sideline sales activities) for one firm or person getting orders from customers. The orders must
be for merchandise for resale or supplies for use in the
customer's business. The customers must be retailers, wholesalers, contractors, or operators of hotels,
restaurants, or other businesses dealing with food or
lodging.
Statutory nonemployees. Direct sellers, qualified real
estate agents, and certain companion sitters are, by law,
considered nonemployees. They’re generally treated as
self-employed for all federal tax purposes, including income and employment taxes.
H-2A agricultural workers. On Form W-2, don't check
box 13 (Statutory employee), as H-2A workers aren't statutory employees.
Treating employees as nonemployees. You’ll generally be liable for social security and Medicare taxes and
withheld income tax if you don't deduct and withhold these
taxes because you treated an employee as a nonemployee. You may be able to calculate your liability using
special IRC section 3509 rates for the employee share of
social security and Medicare taxes and the federal income
tax withholding. The applicable rates depend on whether
you filed required Forms 1099. You can't recover the employee share of social security tax, Medicare tax, or income tax withholding from the employee if the tax is paid
under IRC section 3509. You’re liable for the income tax
withholding regardless of whether the employee paid income tax on the wages. You continue to owe the full employer share of social security and Medicare taxes. The
employee remains liable for the employee share of social
security and Medicare taxes. See IRC section 3509 for
details. Also see the Instructions for Form 941-X.

Page 12

IRC section 3509 rates aren't available if you intentionally disregard the requirement to withhold taxes from the
employee or if you withheld income taxes but not social
security or Medicare taxes. IRC section 3509 isn't available for reclassifying statutory employees. See Statutory
employees above.
If the employer issued required information returns, the
IRC section 3509 rates are:
For social security taxes; employer rate of 6.2% plus
20% of the employee rate of 6.2% for a total rate of
7.44% of wages.
For Medicare taxes; employer rate of 1.45% plus 20%
of the employee rate of 1.45%, for a total rate of
1.74% of wages.
For Additional Medicare Tax; 0.18% (20% of the employee rate of 0.9%) of wages subject to Additional
Medicare Tax.
For income tax withholding, the rate is 1.5% of wages.
If the employer didn't issue required information returns, the IRC section 3509 rates are:
For social security taxes; employer rate of 6.2% plus
40% of the employee rate of 6.2% for a total rate of
8.68% of wages.
For Medicare taxes; employer rate of 1.45% plus 40%
of the employee rate of 1.45%, for a total rate of
2.03% of wages.
For Additional Medicare Tax; 0.36% (40% of the employee rate of 0.9%) of wages subject to Additional
Medicare Tax.
For income tax withholding, the rate is 3.0% of wages.
Relief provisions. If you have a reasonable basis for
not treating a worker as an employee, you may be relieved from having to pay employment taxes for that
worker. To get this relief, you must file all required federal
tax returns, including information returns, on a basis consistent with your treatment of the worker. You (or your
predecessor) must not have treated any worker holding a
substantially similar position as an employee for any periods beginning after 1977. See Pub. 1976, Do You Qualify
for Relief Under Section 530.
IRS help. If you want the IRS to determine whether a
worker is an employee, file Form SS-8.
Voluntary Classification Settlement Program (VCSP).
Employers who are currently treating their workers (or a
class or group of workers) as independent contractors or
other nonemployees and want to voluntarily reclassify
their workers as employees for future tax periods may be
eligible to participate in the VCSP if certain requirements
are met. File Form 8952 to apply for the VCSP. For more
information, go to IRS.gov/VCSP.

Publication 15 (2018)

Business Owned and Operated by
Spouses
If you and your spouse jointly own and operate a business
and share in the profits and losses, you may be partners
in a partnership, whether or not you have a formal partnership agreement. See Pub. 541 for more details. The partnership is considered the employer of any employees,
and is liable for any employment taxes due on wages paid
to its employees.
Exception—Qualified joint venture. For tax years beginning after December 31, 2006, the Small Business and
Work Opportunity Tax Act of 2007 (Public Law 110-28)
provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect
not to be treated as a partnership for federal tax purposes.
A qualified joint venture conducts a trade or business
where:
The only members of the joint venture are spouses
who file a joint income tax return,
Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form
1040), line G) in the trade or business (mere joint ownership of property isn't enough),
Both spouses elect to not be treated as a partnership,
and
The business is co-owned by both spouses and isn't
held in the name of a state law entity such as a partnership or limited liability company (LLC).
To make the election, all items of income, gain, loss,
deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole
proprietors. Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable.
Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally don't need an EIN. If employment taxes are owed by
the qualified joint venture, either spouse may report and
pay the employment taxes due on the wages paid to the
employees using the EIN of that spouse's sole proprietorship. Generally, filing as a qualified joint venture won't increase the spouses' total tax owed on the joint income tax
return. However, it gives each spouse credit for social security earnings on which retirement benefits are based
and for Medicare coverage without filing a partnership return.
Note. If your spouse is your employee, not your partner, see One spouse employed by another in section 3.
For more information on qualified joint ventures, go to
IRS.gov/QJV.
Exception—Community income. If you and your
spouse wholly own an unincorporated business as community property under the community property laws of a
state, foreign country, or U.S. possession, you can treat
the business either as a sole proprietorship (of the spouse
who carried on the business) or a partnership. You may
Publication 15 (2018)

still make an election to be taxed as a qualified joint venture instead of a partnership. See Exception—Qualified
joint venture above.

3. Family Employees
Child employed by parents. Payments for the services
of a child under age 18 who works for his or her parent in
a trade or business aren't subject to social security and
Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent
of the child. If these payments are for work other than in a
trade or business, such as domestic work in the parent's
private home, they’re not subject to social security and
Medicare taxes until the child reaches age 21. However,
see Covered services of a child or spouse, later. Payments for the services of a child under age 21 who works
for his or her parent, whether or not in a trade or business,
aren't subject to FUTA tax. Payments for the services of a
child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or
business and are less than $50 in the quarter or the child
isn't regularly employed to do such work.
One spouse employed by another. The wages for the
services of an individual who works for his or her spouse
in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to
FUTA tax. However, the payments for services of one
spouse employed by another in other than a trade or business, such as domestic service in a private home, aren't
subject to social security, Medicare, and FUTA taxes.
Covered services of a child or spouse. The wages for
the services of a child or spouse are subject to income tax
withholding as well as social security, Medicare, and
FUTA taxes if he or she works for:
A corporation, even if it is controlled by the child's parent or the individual's spouse;
A partnership, even if the child's parent is a partner,
unless each partner is a parent of the child;
A partnership, even if the individual's spouse is a partner; or
An estate, even if it is the estate of a deceased parent.
Parent employed by son or daughter. When the employer is a son or daughter employing his or her parent the
following rules apply.
Payments for the services of a parent in the son’s or
daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and
Medicare taxes.
Payments for the services of a parent not in the son’s
or daughter’s (the employer’s) trade or business are
generally not subject to social security and Medicare
taxes.
Page 13

!

CAUTION

Social security and Medicare taxes do apply to
payments made to a parent for domestic services
if all of the following apply:

The parent is employed by his or her son or daughter;
The son or daughter (the employer) has a child or
stepchild living in the home;
The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because
of a mental or physical condition, can't care for the
child or stepchild for at least 4 continuous weeks in a
calendar quarter; and
The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or
physical condition.
Payments made to a parent employed by his or her
child aren't subject to FUTA tax, regardless of the type of
services provided.

4. Employee's Social Security
Number (SSN)
You’re required to get each employee's name and SSN
and to enter them on Form W-2. This requirement also applies to resident and nonresident alien employees. You
should ask your employee to show you his or her social
security card. The employee may show the card if it is
available.

!

CAUTION

ment.

Don't accept a social security card that says “Not
valid for employment.” A social security number
issued with this legend doesn't permit employ-

You may, but aren't required to, photocopy the social
security card if the employee provides it. If you don't provide the correct employee name and SSN on Form W-2,
you may owe a penalty unless you have reasonable
cause. See Pub. 1586, Reasonable Cause Regulations &
Requirements for Missing and Incorrect Name/TINs, for
information on the requirement to solicit the employee's
SSN.
Applying for a social security card. Any employee
who is legally eligible to work in the United States and
doesn't have a social security card can get one by completing Form SS-5, Application for a Social Security Card,
and submitting the necessary documentation. You can get
Form SS-5 from the SSA website at SSA.gov/forms/
ss-5.pdf, at SSA offices, or by calling 1-800-772-1213 or
1-800-325-0778 (TTY). The employee must complete and
sign Form SS-5; it can't be filed by the employer. You may
be asked to supply a letter to accompany Form SS-5 if the
employee has exceeded his or her yearly or lifetime limit
for the number of replacement cards allowed.
Applying for an SSN. If you file Form W-2 on paper and
your employee applied for an SSN but doesn't have one
Page 14

when you must file Form W-2, enter “Applied For” on the
form. If you’re filing electronically, enter all zeros
(000-00-0000 if creating forms online or 000000000 if uploading a file) in the SSN field. When the employee receives the SSN, file Copy A of Form W-2c, Corrected
Wage and Tax Statement, with the SSA to show the employee's SSN. Furnish copies B, C, and 2 of Form W-2c to
the employee. Up to 25 Forms W-2c for each Form W-3c,
Transmittal of Corrected Wage and Tax Statements, may
now be filed per session over the Internet, with no limit on
the number of sessions. For more information, visit the
SSA's Employer W-2 Filing Instructions & Information
webpage at SSA.gov/employer. Advise your employee to
correct the SSN on his or her original Form W-2.
Correctly record the employee's name and SSN. Record the name and SSN of each employee as they’re
shown on the employee's social security card. If the employee's name isn't correct as shown on the card (for example, because of marriage or divorce), the employee
should request an updated card from the SSA. Continue
to report the employee's wages under the old name until
the employee shows you the updated social security card
with the corrected name.
If the SSA issues the employee an updated card after a
name change, or a new card with a different SSN after a
change in alien work status, file a Form W-2c to correct
the name/SSN reported for the most recently filed Form
W-2. It isn't necessary to correct other years if the previous name and number were used for years before the
most recent Form W-2.
IRS individual taxpayer identification numbers
(ITINs) for aliens. Don't accept an ITIN in place of an
SSN for employee identification or for work. An ITIN is
only available to resident and nonresident aliens who
aren't eligible for U.S. employment and need identification
for other tax purposes. You can identify an ITIN because it
is a nine-digit number, formatted like an SSN, that starts
with the number "9" and has a range of numbers from “50–
65,” “70–88,” “90–92,” and “94–99” for the fourth and fifth
digits (for example, 9NN-7N-NNNN).
An individual with an ITIN who later becomes eligible to work in the United States must obtain an
CAUTION SSN. If the individual is currently eligible to work
in the United States, instruct the individual to apply for an
SSN and follow the instructions under Applying for an
SSN, earlier. Don't use an ITIN in place of an SSN on
Form W-2.

!

Verification of SSNs. Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names
and SSNs (per screen) at a time, or submit an electronic
file of up to 250,000 names and SSNs and usually receive
the results the next business day. Go to SSA.gov/
employer/ssnv.htm for more information.
Registering for SSNVS. You must register online and
receive authorization from your employer to use SSNVS.
To register, visit the SSA's website at SSA.gov/bso and
Publication 15 (2018)

click on the Register link under Business Services Online.
Follow the registration instructions to obtain a user identification (ID) and password. You’ll need to provide the following information about yourself and your company.

Group-term life insurance coverage,
Health savings accounts,
Lodging on your business premises,

Name.

Meals,

SSN.

No-additional-cost services,

Date of birth.

Retirement planning services,

Type of employer.

Transportation (commuting) benefits,

EIN.

Tuition reduction, and

Company name, address, and telephone number.

Working condition benefits.

Email address.
When you have completed the online registration process, the SSA will mail a one-time activation code to your
employer. You must enter the activation code online to
use SSNVS.

5. Wages and Other
Compensation
Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. The pay may be in cash or in other forms. It includes salaries, vacation allowances, bonuses,
commissions, and fringe benefits. It doesn't matter how
you measure or make the payments. Amounts an employer pays as a bonus for signing or ratifying a contract in
connection with the establishment of an employer-employee relationship and an amount paid to an employee
for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. Also, compensation paid to a former employee for
services performed while still employed is wages subject
to employment taxes.
More information. See section 6 for a discussion of tips
and section 7 for a discussion of supplemental wages.
Also, see section 15 for exceptions to the general rules for
wages. Pub. 15-A provides additional information on wages, including nonqualified deferred compensation, and
other compensation. Pub. 15-B provides information on
other forms of compensation, including:
Accident and health benefits,
Achievement awards,
Adoption assistance,
Athletic facilities,
De minimis (minimal) benefits,
Dependent care assistance,
Educational assistance,
Employee discounts,
Employee stock options,

Employee business expense reimbursements. A reimbursement or allowance arrangement is a system by
which you pay the advances, reimbursements, and
charges for your employees' business expenses. How you
report a reimbursement or allowance amount depends on
whether you have an accountable or a nonaccountable
plan. If a single payment includes both wages and an expense reimbursement, you must specify the amount of the
reimbursement.
These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for
a deduction by the employee.
Accountable plan. To be an accountable plan, your
reimbursement or allowance arrangement must require
your employees to meet all three of the following rules.
1. They must have paid or incurred deductible expenses
while performing services as your employees. The reimbursement or advance must be payment for the expenses and must not be an amount that would have
otherwise been paid to the employee as wages.
2. They must substantiate these expenses to you within
a reasonable period of time.
3. They must return any amounts in excess of substantiated expenses within a reasonable period of time.
Amounts paid under an accountable plan aren't wages
and aren't subject to income, social security, Medicare,
and FUTA taxes.
If the expenses covered by this arrangement aren't
substantiated (or amounts in excess of substantiated expenses aren't returned within a reasonable period of time),
the amount paid under the arrangement in excess of the
substantiated expenses is treated as paid under a nonaccountable plan. This amount is subject to income, social
security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time.
A reasonable period of time depends on the facts and
circumstances. Generally, it is considered reasonable if
your employees receive their advance within 30 days of
the time they incur the expenses, adequately account for
the expenses within 60 days after the expenses were paid
or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks

Employer-provided cell phones,
Publication 15 (2018)

Page 15

them to either return or adequately account for outstanding amounts and they do so within 120 days.
Nonaccountable plan. Payments to your employee
for travel and other necessary expenses of your business
under a nonaccountable plan are wages and are treated
as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. Your payments are
treated as paid under a nonaccountable plan if:
Your employee isn't required to or doesn't substantiate timely those expenses to you with receipts or other
documentation,
You advance an amount to your employee for business expenses and your employee isn't required to or
doesn't return timely any amount he or she doesn't
use for business expenses,
You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your
business, or
You pay an amount as a reimbursement you would
have otherwise paid as wages.
See section 7 for more information on supplemental
wages.
Per diem or other fixed allowance. You may reimburse your employees by travel days, miles, or some
other fixed allowance under the applicable revenue procedure. In these cases, your employee is considered to have
accounted to you if your reimbursement doesn't exceed
rates established by the Federal Government. The 2017
standard mileage rate for auto expenses was 53.5 cents
per mile. The rate for 2018 is 54.5 cents per mile.
The government per diem rates for meals and lodging
in the continental United States can be found by visiting
the U.S. General Services Administration website at
GSA.gov and entering "per diem rates" in the search box.
Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of
business miles driven). For information on substantiation
methods, see Pub. 463.
If the per diem or allowance paid exceeds the amounts
substantiated, you must report the excess amount as wages. This excess amount is subject to income tax withholding and payment of social security, Medicare, and
FUTA taxes. Show the amount equal to the substantiated
amount (for example, the nontaxable portion) in box 12 of
Form W-2 using code “L.”
Wages not paid in money. If in the course of your trade
or business you pay your employees in a medium that is
neither cash nor a readily negotiable instrument, such as
a check, you’re said to pay them “in kind.” Payments in
kind may be in the form of goods, lodging, food, clothing,
or services. Generally, the fair market value of such payments at the time they’re provided is subject to federal income tax withholding and social security, Medicare, and
FUTA taxes.

Page 16

However, noncash payments for household work, agricultural labor, and service not in the employer's trade or
business are exempt from social security, Medicare, and
FUTA taxes. Withhold income tax on these payments only
if you and the employee agree to do so. Nonetheless,
noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to
employment taxes if the substance of the transaction is a
cash payment.
Meals and lodging. The value of meals isn't taxable income and isn't subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are
furnished for the employer's convenience and on the employer's premises. The value of lodging isn't subject to income tax withholding and social security, Medicare, and
FUTA taxes if the lodging is furnished for the employer's
convenience, on the employer's premises, and as a condition of employment.
“For the convenience of the employer” means you have
a substantial business reason for providing the meals and
lodging other than to provide additional compensation to
the employee. For example, meals you provide at the
place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience.
However, whether meals or lodging are provided for
the convenience of the employer depends on all of the
facts and circumstances. A written statement that the
meals or lodging are for your convenience isn't sufficient.
50% test. If over 50% of the employees who are provided meals on an employer's business premises receive
these meals for the convenience of the employer, all
meals provided on the premises are treated as furnished
for the convenience of the employer. If this 50% test is
met, the value of the meals is excludable from income for
all employees and isn't subject to federal income tax withholding or employment taxes. For more information, see
Pub. 15-B.
Health insurance plans. If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments aren't wages and aren't subject to social security,
Medicare, and FUTA taxes, or federal income tax withholding. Generally, this exclusion also applies to qualified
long-term care insurance contracts. However, for income
tax withholding, the value of health insurance benefits
must be included in the wages of S corporation employees who own more than 2% of the S corporation (2%
shareholders). For social security, Medicare, and FUTA
taxes, the health insurance benefits are excluded from the
wages only for employees and their dependents or for a
class or classes of employees and their dependents. See
Announcement 92-16 for more information. You can find
Announcement 92-16 on page 53 of Internal Revenue
Bulletin 1992-5.
Health savings accounts and medical savings accounts. Your contributions to an employee's health savings account (HSA) or Archer medical savings account
Publication 15 (2018)

(MSA) aren't subject to social security, Medicare, or FUTA
taxes, or federal income tax withholding if it is reasonable
to believe at the time of payment of the contributions
they’ll be excludable from the income of the employee. To
the extent it isn't reasonable to believe they’ll be excludable, your contributions are subject to these taxes. Employee contributions to their HSAs or MSAs through a
payroll deduction plan must be included in wages and are
subject to social security, Medicare, and FUTA taxes and
income tax withholding. However, HSA contributions
made under a salary reduction arrangement in a section
125 cafeteria plan aren't wages and aren't subject to employment taxes or withholding. For more information, see
the Instructions for Form 8889.
Medical care reimbursements. Generally, medical care
reimbursements paid for an employee under an employer's self-insured medical reimbursement plan aren't wages and aren't subject to social security, Medicare, and
FUTA taxes, or income tax withholding. See Pub. 15-B for
an exception for highly compensated employees.
Differential wage payments. Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty
for a period of more than 30 days and represent all or a
portion of the wages the individual would have received
from the employer if the individual were performing services for the employer.
Differential wage payments are wages for income tax
withholding, but aren't subject to social security, Medicare, or FUTA taxes. Employers should report differential
wage payments in box 1 of Form W-2. For more information about the tax treatment of differential wage payments,
visit IRS.gov and enter “employees in a combat zone” in
the search box.

Working condition fringes that are property or services
that would be allowable as a business expense or depreciation expense deduction to the employee if he or
she had paid for them. Examples include a company
car for business use and subscriptions to business
magazines.
Certain minimal value fringes (including an occasional
cab ride when an employee must work overtime and
meals you provide at eating places you run for your
employees if the meals aren't furnished at below cost).
Qualified transportation fringes subject to specified
conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass,
and qualified parking).
The use of on-premises athletic facilities operated by
you, if substantially all of the use is by employees,
their spouses, and their dependent children.
Qualified tuition reduction an educational organization
provides to its employees for education. For more information, see Pub. 970.
Employer-provided cell phones provided primarily for
a noncompensatory business reason.
However, don't exclude the following fringe benefits
from the income of highly compensated employees unless
the benefit is available to other employees on a nondiscriminatory basis.
No-additional-cost services.
Qualified employee discounts.
Meals provided at an employer operated eating facility.
Reduced tuition for education.
For more information, including the definition of a highly
compensated employee, see Pub. 15-B.

Fringe benefits. You generally must include fringe benefits in an employee's gross income (but see Nontaxable
fringe benefits next). The benefits are subject to income
tax withholding and employment taxes. Fringe benefits include cars you provide, flights on aircraft you provide, free
or discounted commercial flights, vacations, discounts on
property or services, memberships in country clubs or
other social clubs, and tickets to entertainment or sporting
events. In general, the amount you must include is the
amount by which the fair market value of the benefit is
more than the sum of what the employee paid for it plus
any amount the law excludes. There are other special
rules you and your employees may use to value certain
fringe benefits. See Pub. 15-B for more information.

When fringe benefits are treated as paid. You may
choose to treat certain noncash fringe benefits as paid by
the pay period, by the quarter, or on any other basis you
choose as long as you treat the benefits as paid at least
once a year. You don't have to make a formal choice of
payment dates or notify the IRS of the dates you choose.
You don't have to make this choice for all employees. You
may change methods as often as you like, as long as you
treat all benefits provided in a calendar year as paid by
December 31 of the calendar year. See Pub. 15-B for
more information, including a discussion of the special accounting rule for fringe benefits provided during November and December.

Nontaxable fringe benefits. Some fringe benefits
aren't taxable (or are minimally taxable) if certain conditions are met. See Pub. 15-B for details. The following are
some examples of nontaxable fringe benefits.

Valuation of fringe benefits. Generally, you must determine the value of fringe benefits no later than January
31 of the next year. Before January 31, you may reasonably estimate the value of the fringe benefits for purposes
of withholding and depositing on time.

Services provided to your employees at no additional
cost to you.
Qualified employee discounts.

Publication 15 (2018)

Withholding on fringe benefits. You may add the
value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may
withhold federal income tax on the value of the fringe
Page 17

benefits at the optional flat 22% supplemental wage rate.
However, see Withholding on supplemental wages when
an employee receives more than $1 million of supplemental wages during the calendar year in section 7.
You may choose not to withhold income tax on the
value of an employee's personal use of a vehicle you provide. You must, however, withhold social security and
Medicare taxes on the use of the vehicle. See Pub. 15-B
for more information on this election.
Depositing taxes on fringe benefits. Once you
choose when fringe benefits are paid, you must deposit
taxes in the same deposit period you treat the fringe benefits as paid. To avoid a penalty, deposit the taxes following
the general deposit rules for that deposit period.
If you determine by January 31 you overestimated the
value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment
or have it applied to your next employment tax return. See
Valuation of fringe benefits, earlier. If you underestimated
the value and deposited too little, you may be subject to a
failure-to-deposit (FTD) penalty. See section 11 for information on deposit penalties.
If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover
from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. However, you must recover the income taxes before April 1 of the following
year.
Sick pay. In general, sick pay is any amount you pay under a plan to an employee who is unable to work because
of sickness or injury. These amounts are sometimes paid
by a third party, such as an insurance company or an employees' trust. In either case, these payments are subject
to social security, Medicare, and FUTA taxes. These
taxes don't apply to sick pay paid more than 6 calendar
months after the last calendar month in which the employee worked for the employer. The payments are always subject to federal income tax. See Pub. 15-A for
more information.
Identity protection services. The value of identity protection services provided by an employer to an employee
isn't included in an employee's gross income and doesn't
need to be reported on an information return (such as
Form W-2) filed for employees. This includes identity protection services provided before a data breach occurs.
This exception doesn't apply to cash received instead of
identity protection services or to proceeds received under
an identity theft insurance policy. For more information,
see Announcement 2015-22, 2015-35 I.R.B. 288, available at IRS.gov/irb/2015-35_IRB/ar12.html and Announcement 2016-02, 2016-3 I.R.B. 283, available at IRS.gov/irb/
2016-03_IRB/ar11.html.

6. Tips
Tips your employee receives from customers are generally subject to withholding. Your employee must report
Page 18

cash tips to you by the 10th of the month after the month
the tips are received. The report should include tips you
paid over to the employee for charge customers, tips the
employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Both directly and indirectly tipped employees
must report tips to you. No report is required for months
when tips are less than $20. Your employee reports the
tips on Form 4070 or on a similar statement. The statement must be signed by the employee and must include:
The employee's name, address, and SSN,
Your name and address,
The month and year (or the beginning and ending
dates, if the statement is for a period of less than 1
calendar month) the report covers, and
The total of tips received during the month or period.
Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Pub. 1244, Employee's Daily
Record of Tips and Report to Employer.
You’re permitted to establish a system for elec-

TIP tronic tip reporting by employees. See Regulations section 31.6053-1(d).

Collecting taxes on tips. You must collect income tax,
employee social security tax, and employee Medicare tax
on the employee's tips. The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year.
You can collect these taxes from the employee's wages
or from other funds he or she makes available. See Tips
treated as supplemental wages in section 7 for more information. Stop collecting the employee social security tax
when his or her wages and tips for tax year 2018 reach
$128,400; collect the income and employee Medicare
taxes for the whole year on all wages and tips. You’re responsible for the employer social security tax on wages
and tips until the wages (including tips) reach the limit.
You’re responsible for the employer Medicare tax for the
whole year on all wages and tips. File Form 941 or Form
944 to report withholding and employment taxes on tips.
Ordering rule. If, by the 10th of the month after the
month for which you received an employee's report on
tips, you don't have enough employee funds available to
deduct the employee tax, you no longer have to collect it.
If there aren't enough funds available, withhold taxes in
the following order.
1. Withhold on regular wages and other compensation.
2. Withhold social security and Medicare taxes on tips.
3. Withhold income tax on tips.
Reporting tips. Report tips and any collected and uncollected social security and Medicare taxes on Form W-2
and on Form 941, lines 5b, 5c, and, if applicable, 5d
(Form 944, lines 4b, 4c, and, if applicable, 4d). Report an
adjustment on Form 941, line 9 (Form 944, line 6), for the
uncollected social security and Medicare taxes. Enter the
Publication 15 (2018)

amount of uncollected social security tax and Medicare
tax on Form W-2, box 12, with codes “A” and “B.” Don't include any uncollected Additional Medicare Tax in box 12
of Form W-2. For additional information on reporting tips,
see section 13 and the General Instructions for Forms
W-2 and W-3.
Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the
employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. See Revenue
Ruling 2012-18, 2012-26 I.R.B. 1032, available at
IRS.gov/irb/2012-26_IRB/ar07.html.
FUTA tax on tips. If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject
to FUTA tax.
Allocated tips. If you operate a large food or beverage
establishment, you must report allocated tips under certain circumstances. However, don't withhold income, social security, or Medicare taxes on allocated tips.
A large food or beverage establishment is one that provides food or beverages for consumption on the premises,
where tipping is customary, and where there were normally more than 10 employees on a typical business day
during the preceding year.
The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. For information about these allocation methods, including the requirement to file Forms 8027 electronically if
250 or more forms are filed, see the Instructions for Form
8027. For information on filing Form 8027 electronically
with the IRS, see Pub. 1239.
Tip Rate Determination and Education Program. Employers may participate in the Tip Rate Determination and
Education Program. The program primarily consists of two
voluntary agreements developed to improve tip income
reporting by helping taxpayers to understand and meet
their tip reporting responsibilities. The two agreements are
the Tip Rate Determination Agreement (TRDA) and the
Tip Reporting Alternative Commitment (TRAC). A tip
agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. To get more information about TRDA and TRAC
agreements, see Pub. 3144. Additionally, visit IRS.gov
and enter “MSU tips” in the search box to get more information about GITCA, TRDA, or TRAC agreements.

7. Supplemental Wages
Supplemental wages are wage payments to an employee
that aren't regular wages. They include, but aren't limited
to, bonuses, commissions, overtime pay, payments for
accumulated sick leave, severance pay, awards, prizes,
back pay, retroactive pay increases, and payments for
nondeductible moving expenses. Other payments subject
to the supplemental wage rules include taxable fringe
Publication 15 (2018)

benefits and expense allowances paid under a nonaccountable plan. How you withhold on supplemental wages
depends on whether the supplemental payment is identified as a separate payment from regular wages. See Regulations section 31.3402(g)-1 for additional guidance for
wages paid after January 1, 2007. Also see Revenue Ruling 2008-29, 2008-24 I.R.B. 1149, available at IRS.gov/
irb/2008-24_IRB/ar08.html.
Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. Special
rules apply to the extent supplemental wages paid to any
one employee during the calendar year exceed $1 million.
If a supplemental wage payment, together with other supplemental wage payments made to the employee during
the calendar year, exceeds $1 million, the excess is subject to withholding at 37% (or the highest rate of income
tax for the year). Withhold using the 37% rate without regard to the employee's Form W-4. In determining supplemental wages paid to the employee during the year, include payments from all businesses under common
control. For more information, see Treasury Decision
9276, 2006-37 I.R.B. 423, available at IRS.gov/irb/
2006-37_IRB/ar09.html.
Withholding on supplemental wage payments to an
employee who doesn't receive $1 million of supplemental wages during the calendar year. If the supplemental wages paid to the employee during the calendar
year are less than or equal to $1 million, the following
rules apply in determining the amount of income tax to be
withheld.
Supplemental wages combined with regular wages.
If you pay supplemental wages with regular wages but
don't specify the amount of each, withhold federal income
tax as if the total were a single payment for a regular payroll period.
Supplemental wages identified separately from regular wages. If you pay supplemental wages separately (or
combine them in a single payment and specify the amount
of each), the federal income tax withholding method depends partly on whether you withhold income tax from
your employee's regular wages.
1. If you withheld income tax from an employee's regular
wages in the current or immediately preceding calendar year, you can use one of the following methods
for the supplemental wages.
a. Withhold a flat 22% (no other percentage allowed).
b. If the supplemental wages are paid concurrently
with regular wages, add the supplemental wages
to the concurrently paid regular wages. If there are
no concurrently paid regular wages, add the supplemental wages to, alternatively, either the regular wages paid or to be paid for the current payroll
period or the regular wages paid for the preceding
payroll period. Figure the income tax withholding
Page 19

as if the total of the regular wages and supplemental wages is a single payment. Subtract the tax already withheld or to be withheld from the regular
wages. Withhold the remaining tax from the supplemental wages. If there were other payments of
supplemental wages paid during the payroll period
made before the current payment of supplemental
wages, aggregate all the payments of supplemental wages paid during the payroll period with the
regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already
withheld from the regular wages and the previous
supplemental wage payments, and withhold the
remaining tax.
2. If you didn't withhold income tax from the employee's
regular wages in the current or immediately preceding
calendar year, use method 1-b. This would occur, for
example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the
wages.
Regardless of the method you use to withhold income tax
on supplemental wages, they’re subject to social security,
Medicare, and FUTA taxes.
Example 1. You pay John Peters a base salary on the
1st of each month. He is single and claims one withholding allowance. In January he is paid $1,000. Using the
wage bracket tables, you withhold $33 from this amount.
In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages
and don't separately identify. You figure the withholding
based on the total of $3,000. The correct withholding from
the tables is $264.
Example 2. You pay Sharon Warren a base salary on
the 1st of each month. She is single and claims one allowance. Her May 1 pay is $2,000. Using the wage bracket
tables, you withhold $144. On May 15 she receives a bonus of $1,000. Electing to use supplemental wage withholding method 1-b, you:
1. Add the bonus amount to the amount of wages from
the most recent base salary pay date (May 1) ($2,000
+ $1,000 = $3,000).
2. Determine the amount of withholding on the combined $3,000 amount to be $264 using the wage
bracket tables.
3. Subtract the amount withheld from wages on the most
recent base salary pay date (May 1) from the combined withholding amount ($264 – $144 = $120).
4. Withhold $120 from the bonus payment.

on May 29. Using supplemental wage withholding method
1-b, you:
1. Add the first and second bonus amounts to the
amount of wages from the most recent base salary
pay date (May 1) ($2,000 + $1,000 + $2,000 =
$5,000).
2. Determine the amount of withholding on the combined $5,000 amount to be $614 using the wage
bracket tables.
3. Subtract the amounts withheld from wages on the
most recent base salary pay date (May 1) and the
amounts withheld from the first bonus payment from
the combined withholding amount ($614 – $144 –
$120 = $350).
4. Withhold $350 from the second bonus payment.
Tips treated as supplemental wages. Withhold income
tax on tips from wages earned by the employee or from
other funds the employee makes available. If an employee
receives regular wages and reports tips, figure income tax
withholding as if the tips were supplemental wages. If you
haven't withheld income tax from the regular wages, add
the tips to the regular wages. Then withhold income tax on
the total. If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b
discussed earlier in this section under Supplemental wages identified separately from regular wages.
Vacation pay. Vacation pay is subject to withholding as if
it were a regular wage payment. When vacation pay is in
addition to regular wages for the vacation period, treat it
as a supplemental wage payment. If the vacation pay is
for a time longer than your usual payroll period, spread it
over the pay periods for which you pay it.

8. Payroll Period
Your payroll period is a period of service for which you
usually pay wages. When you have a regular payroll period, withhold income tax for that time period even if your
employee doesn't work the full period.
No regular payroll period. When you don't have a regular payroll period, withhold the tax as if you paid wages for
a daily or miscellaneous payroll period. Figure the number
of days (including Sundays and holidays) in the period
covered by the wage payment. If the wages are unrelated
to a specific length of time (for example, commissions
paid on completion of a sale), count back the number of
days from the payment period to the latest of:

Example 3. The facts are the same as in Example 2,
except you elect to use the flat rate method of withholding
on the bonus. You withhold 22% of $1,000, or $220, from
Sharon's bonus payment.

The last wage payment made during the same calendar year,

Example 4. The facts are the same as in Example 2,
except you elect to pay Sharon a second bonus of $2,000

January 1 of the same year.

Page 20

The date employment began, if during the same calendar year, or

Publication 15 (2018)

Employee paid for period less than 1 week. When
you pay an employee for a period of less than one week,
and the employee signs a statement under penalties of
perjury indicating he or she isn't working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. If the employee later begins to work for another
employer for wages subject to withholding, the employee
must notify you within 10 days. You then figure withholding based on the daily or miscellaneous period.

9. Withholding From
Employees' Wages
Income Tax Withholding
Changes made under P.L. 115-97 will affect your

TIP employees' tax liability for 2018. Encourage your

employees to use the IRS withholding calculator
available at IRS.gov/W4App to determine if they should
give you a new Form W-4 for 2018.
Using Form W-4 to figure withholding. To know how
much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Encourage your employees to file an updated
Form W-4 for 2018, especially if they owed taxes or received a large refund when filing their 2017 tax return. Advise your employees to use the IRS Withholding Calculator available at IRS.gov/W4App for help in determining
how many withholding allowances to claim on their Forms
W-4.
Ask all new employees to give you a signed Form W-4
when they start work. Make the form effective with the first
wage payment. If a new employee doesn't give you a
completed Form W-4, withhold income tax as if he or she
is single, with no withholding allowances.
Form in Spanish. You can provide Formulario
W-4(SP) in place of Form W-4, to your Spanish-speaking
employees. For more information, see Pub. 17(SP). The
rules discussed in this section that apply to Form W-4 also
apply to Formulario W-4(SP).
Electronic system to receive Form W-4. You may
establish a system to electronically receive Forms W-4
from your employees. See Regulations section 31.3402(f)
(5)-1(c) for more information.
Effective date of Form W-4. A Form W-4 remains in
effect until the employee gives you a new one. When you
receive a new Form W-4 from an employee, don't adjust
withholding for pay periods before the effective date of the
new form. If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later
than the start of the first payroll period ending on or after
the 30th day from the date when you received the replacement Form W-4. For exceptions, see Exemption from federal income tax withholding, IRS review of requested
Forms W-4, and Invalid Forms W-4, later in this section.
Publication 15 (2018)

!

CAUTION

A Form W-4 that makes a change for the next calendar year won't take effect in the current calendar year.

Successor employer. If you’re a successor employer
(see Successor employer, later in this section), secure
new Forms W-4 from the transferred employees unless
the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. See Revenue Procedure
2004-53, 2004-34 I.R.B. 320, available at IRS.gov/irb/
2004-34_IRB/ar13.html.
Completing Form W-4. The amount of any federal income tax withholding must be based on marital status and
withholding allowances. Your employees may not base
their withholding amounts on a fixed dollar amount or percentage. However, an employee may specify a dollar
amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances
claimed on Form W-4.
Employees may claim fewer withholding allowances than
they’re entitled to claim. They may wish to claim fewer allowances to ensure they have enough withholding or to
offset the tax on other sources of taxable income not subject to withholding.
See Pub. 505 for more information about completing
Form W-4. Along with Form W-4, you may wish to order
Pub. 505 for use by your employees. Pub. 505 is being
updated to incorporate changes made by P.L. 115–97.
The IRS anticipates that Pub. 505 will be available by the
end of February.
Don't accept any withholding or estimated tax payments from your employees in addition to withholding
based on their Form W-4. If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES or by
using EFTPS to make estimated tax payments.
The 2018 Form W-4 may not be available before

TIP February 28, 2018. Employees may claim exemp-

tion from withholding for 2018 using the 2017
Form W-4 until 30 days after the 2018 Form W-4 is released. The 2017 Form W-4 must be (1) edited by striking
"2017" in the text on line 7 and entering "2018" in its place,
(2) completed by entering "Exempt 2018" on line 7, or (3)
not edited but signed in 2018 and submitted under procedures established by the employer for the employee to
certify entitlement to exempt status for 2018 by using the
2017 Form W-4 to claim exemption from withholding for
2018. In addition to 1–3 above, the employee can use any
substantially similar method to 1–3 that clearly conveys in
writing the employee's intent to certify his or her exemption from withholding for 2018. Employers that have established electronic systems for furnishing withholding allowance certificates may change their electronic systems to
substantially conform with the options discussed above.
The employee still must give you Form W-4 claiming exemption from federal income tax withholding by February
28, 2018. If the employee doesn't give you Form W-4 by
February 28, 2018, follow the withholding rules discussed
under Exemption from federal income tax withholding.
Page 21

Employees who claimed exemption from withholding for
2018 using the 2017 Form W-4, as discussed earlier,
don't need to resubmit a 2018 Form W-4 when the 2018
Form W-4 is released.
Exemption from federal income tax withholding.
Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year.
See the Form W-4 instructions for more information. However, the wages are still subject to social security and
Medicare taxes. See also Invalid Forms W-4, later in this
section.
A Form W-4 claiming exemption from withholding is effective when it is given to the employer and only for that
calendar year. To continue to be exempt from withholding
for 2018, an employee must give you a new Form W-4 by
February 28. If the employee doesn't give you a new Form
W-4 by February 28, begin withholding based on the last
Form W-4 for the employee that didn't claim an exemption
from withholding or, if one wasn't furnished, then withhold
tax as if he or she is single with zero withholding allowances. If the employee provides a new Form W-4 claiming
exemption from withholding on March 1 or later, you may
apply it to future wages but don't refund any taxes withheld while the exempt status wasn’t in place.
Withholding income taxes on the wages of nonresident alien employees. In general, you must withhold
federal income taxes on the wages of nonresident alien
employees. However, see Pub. 515 for exceptions to this
general rule. Also see section 3 of Pub. 51 for guidance
on H-2A visa workers.
Withholding adjustment for nonresident alien employees. Apply the procedure discussed next to figure
the amount of income tax to withhold from the wages of
nonresident alien employees performing services within
the United States.
Nonresident alien students from India and busi-

TIP ness apprentices from India aren't subject to this
procedure.

Instructions. To figure how much income tax to withhold from the wages paid to a nonresident alien employee
performing services in the United States, use the following
steps.
Step 1. Add to the wages paid to the nonresident alien
employee for the payroll period the amount shown in the
chart next for the applicable payroll period.

Page 22

Amount to Add to Nonresident Alien
Employee's Wages for Calculating Income
Tax Withholding Only
Payroll Period
Weekly
Biweekly
Semimonthly
Monthly
Quarterly
Semiannually
Annually
Daily or Miscellaneous (each
day of the payroll period)

Add Additional
$ 151.00
301.90
327.10
654.20
1,962.50
3,925.00
7,850.00
30.20

Step 2. Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to
one allowance) to figure income tax withholding. Determine the value of withholding allowances by multiplying
the number of withholding allowances claimed by the appropriate amount from Table 5 shown on page 45. If
you’re using the Percentage Method Tables for Income
Tax Withholding, provided on pages 46–47, reduce the
amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income
tax withholding. If you’re using the Wage Bracket Method
Tables for Income Tax Withholding, provided on pages
48–67, use the amount figured in Step 1 and the number
of withholding allowances to figure income tax withholding.
The amounts from the chart above are added to wages
solely for calculating income tax withholding on the wages
of the nonresident alien employee. The amounts from the
chart shouldn't be included in any box on the employee's
Form W-2 and don't increase the income tax liability of the
employee. Also, the amounts from the chart don't increase
the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer.
This procedure only applies to nonresident alien employees who have wages subject to income tax withholding.
Example. An employer using the percentage method
of withholding pays wages of $500 for a biweekly payroll
period to a married nonresident alien employee. The nonresident alien has properly completed Form W-4, entering
marital status as “single” with one withholding allowance
and indicating status as a nonresident alien on Form W-4,
line 6 (see Nonresident alien employee's Form W-4, later
in this section). The employer determines the wages to be
used in the withholding tables by adding to the $500
amount of wages paid the amount of $301.90 from the
chart under Step 1 ($801.90 total). The employer then applies the applicable tables to determine the income tax
withholding for nonresident aliens (see Step 2).

Publication 15 (2018)

If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured
CAUTION in Step 1 by the value of withholding allowances
and use that reduced amount to figure income tax withholding.

!

The $301.90 added to wages for calculating income tax
withholding isn't reported on Form W-2, and doesn't increase the income tax liability of the employee. Also, the
$301.90 added to wages doesn't affect the social security
tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer.
Supplemental wage payment. This procedure for
determining the amount of income tax withholding doesn't
apply to a supplemental wage payment (see section 7) if
the 37% mandatory flat rate withholding applies or if the
22% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage
payment.
Nonresident alien employee's Form W-4. When completing Forms W-4, nonresident aliens are required to:
Not claim exemption from income tax withholding;
Request withholding as if they’re single, regardless of
their actual marital status;
Claim only one allowance (if the nonresident alien is a
resident of Canada, Mexico, or South Korea, or a student or business apprentice from India, he or she may
claim more than one allowance); and
Write “Nonresident Alien” or “NRA” above the dotted
line on line 6 of Form W-4.
If you maintain an electronic Form W-4 system, you
should provide a field for nonresident aliens to enter nonresident alien status instead of writing “Nonresident Alien”
or “NRA” above the dotted line on line 6.
A nonresident alien employee may request addi-

TIP tional withholding at his or her option for other

purposes, although such additions shouldn't be
necessary for withholding to cover federal income tax liability related to employment.
Form 8233. If a nonresident alien employee claims a
tax treaty exemption from withholding, the employee must
submit Form 8233 with respect to the income exempt under the treaty, instead of Form W-4. For more information,
see Pay for Personal Services Performed in the Withholding on Specific Income section of Pub. 515 and the Instructions for Form 8233.
IRS review of requested Forms W-4. When requested
by the IRS, you must make original Forms W-4 available
for inspection by an IRS employee. You may also be directed to send certain Forms W-4 to the IRS. You may receive a notice from the IRS requiring you to submit a copy
of Form W-4 for one or more of your named employees.
Send the requested copy or copies of Form W-4 to the
IRS at the address provided and in the manner directed
by the notice. The IRS may also require you to submit
copies of Form W-4 to the IRS as directed by Treasury
Publication 15 (2018)

Decision 9337, 2007-35 I.R.B. 455, which is available at
IRS.gov/irb/2007-35_IRB/ar10.html. When we refer to
Form W-4, the same rules apply to Formulario W-4(SP),
its Spanish translation.
After submitting a copy of a requested Form W-4 to the
IRS, continue to withhold federal income tax based on
that Form W-4 if it is valid (see Invalid Forms W-4, later in
this section). However, if the IRS later notifies you in writing the employee isn't entitled to claim exemption from
withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective
date, marital status, and maximum number of withholding
allowances specified in the IRS notice (commonly referred
to as a "lock-in letter").
Initial lock-in letter. The IRS uses information reported on Form W-2 to identify employees with withholding
compliance problems. In some cases, if a serious underwithholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer
specifying the maximum number of withholding allowances and marital status permitted for a specific employee.
You’ll also receive a copy for the employee that identifies
the maximum number of withholding allowances and marital status permitted and the process by which the employee can provide additional information to the IRS for
purposes of determining the appropriate number of withholding allowances and/or modifying the specified marital
status. You must furnish the employee copy to the employee within 10 business days of receipt if the employee
is employed by you as of the date of the notice. Begin
withholding based on the notice on the date specified in
the notice.
Implementation of lock-in letter. When you receive
the notice specifying the maximum number of withholding
allowances and marital status permitted, you may not
withhold immediately on the basis of the notice. You must
begin withholding tax on the basis of the notice for any
wages paid after the date specified in the notice. The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the
employee time to contact the IRS.
Employee not performing services. If you receive a
notice for an employee who isn't performing services for
you, you must still furnish the employee copy to the employee and withhold based on the notice if any of the following apply.
You’re paying wages for the employee's prior services
and the wages are subject to income tax withholding
on or after the date specified in the notice.
You reasonably expect the employee to resume services within 12 months of the date of the notice.
The employee is on a leave of absence that doesn't
exceed 12 months or the employee has a right to reemployment after the leave of absence.
Termination and re-hire of employees. If you must
furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice,
you must continue to withhold based on the notice if you
Page 23

continue to pay any wages subject to income tax withholding. You must also withhold based on the notice or modification notice (explained next) if the employee resumes
the employment relationship with you within 12 months after the termination of the employment relationship.
Modification notice. After issuing the notice specifying the maximum number of withholding allowances and
marital status permitted, the IRS may issue a subsequent
notice (modification notice) that modifies the original notice. The modification notice may change the marital status and/or the number of withholding allowances permitted. You must withhold federal income tax based on the
effective date specified in the modification notice.
New Form W-4 after IRS notice. After the IRS issues
a notice or modification notice, if the employee provides
you with a new Form W-4 claiming complete exemption
from withholding or claims a marital status, a number of
withholding allowances, and any additional withholding
that results in less withholding than would result under the
IRS notice or modification notice, disregard the new Form
W-4. You must withhold based on the notice or modification notice unless the IRS notifies you to withhold based
on the new Form W-4. If the employee wants to put a new
Form W-4 into effect that results in less withholding than
required, the employee must contact the IRS.
If, after you receive an IRS notice or modification notice, your employee gives you a new Form W-4 that
doesn't claim exemption from federal income tax withholding and claims a marital status, a number of withholding
allowances, and any additional withholding that results in
more withholding than would result under the notice or
modification notice, you must withhold tax based on the
new Form W-4. Otherwise, disregard any subsequent
Forms W-4 provided by the employee and withhold based
on the IRS notice or modification notice.
For additional information about these rules, see Treasury Decision 9337, 2007-35 I.R.B. 455, available at
IRS.gov/irb/2007-35_IRB/ar10.html.
Substitute Forms W-4. You’re encouraged to have your
employees use the official version of Form W-4 to claim
withholding allowances or exemption from withholding.
You may use a substitute version of Form W-4 to meet
your business needs. However, your substitute Form W-4
must contain language that is identical to the official Form
W-4 and your form must meet all current IRS rules for substitute forms. At the time you provide your substitute form
to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form
W-4.
You can't accept substitute Forms W-4 developed by
employees. An employee who submits an employee-developed substitute Form W-4 after October 10, 2007, will
be treated as failing to furnish a Form W-4. However, continue to honor any valid employee-developed Forms W-4
you accepted before October 11, 2007.

Page 24

If an employee changes the 2017 Form W-4 to
claim exemption from federal income tax withCAUTION holding in 2018, as described earlier, it isn't considered an invalid Form W-4.

!

Invalid Forms W-4. Any unauthorized change or addition to Form W-4 makes it invalid. This includes taking out
any language by which the employee certifies the form is
correct. A Form W-4 is also invalid if, by the date an employee gives it to you, he or she clearly indicates it is false.
An employee who submits a false Form W-4 may be subject to a $500 penalty. You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6.
When you get an invalid Form W-4, don't use it to figure
federal income tax withholding. Tell the employee it is invalid and ask for another one. If the employee doesn't give
you a valid one, withhold tax as if the employee is single
with zero withholding allowances. However, if you have an
earlier Form W-4 for this worker that is valid, withhold as
you did before.
Amounts exempt from levy on wages, salary, and
other income. If you receive a Notice of Levy on Wages,
Salary, and Other Income (Forms 668-W(ACS), 668-W(c)
(DO), or 668-W(ICS)), you must withhold amounts as described in the instructions for these forms. Pub. 1494 has
tables to figure the amount exempt from levy. If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status,
use the current year Pub. 1494 to figure the exempt
amount.

Social Security and Medicare Taxes
The Federal Insurance Contributions Act (FICA) provides
for a federal system of old-age, survivors, disability, and
hospital insurance. The old-age, survivors, and disability
insurance part is financed by the social security tax. The
hospital insurance part is financed by the Medicare tax.
Each of these taxes is reported separately.
Generally, you’re required to withhold social security
and Medicare taxes from your employees' wages and pay
the employer's share of these taxes. Certain types of wages and compensation aren't subject to social security
and Medicare taxes. See section 5 and section 15 for details. Generally, employee wages are subject to social security and Medicare taxes regardless of the employee's
age or whether he or she is receiving social security benefits. If the employee reported tips, see section 6.
Tax rates and the social security wage base limit.
Social security and Medicare taxes have different rates
and only the social security tax has a wage base limit. The
wage base limit is the maximum wage subject to the tax
for the year. Determine the amount of withholding for social security and Medicare taxes by multiplying each payment by the employee tax rate. There are no withholding
allowances for social security and Medicare taxes.
For 2018, the social security tax rate is 6.2% (amount
withheld) each for the employer and employee (12.4%
Publication 15 (2018)

total). The social security wage base limit is $128,400.
The tax rate for Medicare is 1.45% (amount withheld)
each for the employee and employer (2.9% total). There is
no wage base limit for Medicare tax; all covered wages
are subject to Medicare tax.
Additional Medicare Tax withholding. In addition to
withholding Medicare tax at 1.45%, you must withhold a
0.9% Additional Medicare Tax from wages you pay to an
employee in excess of $200,000 in a calendar year.
You’re required to begin withholding Additional Medicare
Tax in the pay period in which you pay wages in excess of
$200,000 to an employee and continue to withhold it each
pay period until the end of the calendar year. Additional
Medicare Tax is only imposed on the employee. There is
no employer share of Additional Medicare Tax. All wages
that are subject to Medicare tax are subject to Additional
Medicare Tax withholding if paid in excess of the
$200,000 withholding threshold.
For more information on what wages are subject to
Medicare tax, see section 15. For more information on Additional Medicare Tax, go to IRS.gov/ADMT.
Successor employer. When corporate acquisitions
meet certain requirements, wages paid by the predecessor are treated as if paid by the successor for purposes of
applying the social security wage base and for applying
the Additional Medicare Tax withholding threshold (that is,
$200,000 in a calendar year). You should determine
whether or not you should file Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory
Mergers, or Consolidations, by reviewing the Instructions
for Schedule D (Form 941). See Regulations section
31.3121(a)(1)-1(b) for more information. Also see Revenue Procedure 2004-53, 2004-34 I.R.B. 320, available at
IRS.gov/irb/2004-34_IRB/ar13.html.
Example. Early in 2018, you bought all of the assets of
a plumbing business from Mr. Martin. Mr. Brown, who had
been employed by Mr. Martin and received $2,000 in wages before the date of purchase, continued to work for
you. The wages you paid to Mr. Brown are subject to social security taxes on the first $126,400 ($128,400 minus
$2,000). Medicare tax is due on all of the wages you pay
him during the calendar year. You should include the
$2,000 Mr. Brown received while employed by Mr. Martin
in determining whether Mr. Brown's wages exceed the
$200,000 for Additional Medicare Tax withholding threshold.
Motion picture project employers. All wages paid by a
motion picture project employer to a motion picture project
worker during a calendar year are subject to a single social security tax wage base ($128,400 for 2018) and a single FUTA tax wage base ($7,000 for 2018) regardless of
the worker's status as a common law employee of multiple
clients of the motion picture project employer. For more
information, including the definition of a motion picture
project employer and motion picture project worker, see
Internal Revenue Code section 3512.

Publication 15 (2018)

Withholding social security and Medicare taxes on
nonresident alien employees. In general, if you pay
wages to nonresident alien employees, you must withhold
social security and Medicare taxes as you would for a
U.S. citizen or resident alien. However, see Pub. 515 for
exceptions to this general rule.
International social security agreements. The United
States has social security agreements, also known as totalization agreements, with many countries that eliminate
dual taxation and dual coverage. Compensation subject to
social security and Medicare taxes may be exempt under
one of these agreements. You can get more information
and a list of agreement countries from the SSA at
SSA.gov/international or see section 7 of Pub. 15-A.
Religious exemption. An exemption from social security
and Medicare taxes is available to members of a recognized religious sect opposed to insurance. This exemption
is available only if both the employee and the employer
are members of the sect. For more information, see Pub.
517.
Foreign persons treated as American employers.
Under IRC section 3121(z), for services performed after
July 31, 2008, a foreign person who meets both of the following conditions is generally treated as an American employer for purposes of paying FICA taxes on wages paid
to an employee who is a United States citizen or resident.
1. The foreign person is a member of a domestically
controlled group of entities.
2. The employee of the foreign person performs services in connection with a contract between the U.S.
Government (or an instrumentality of the U.S. Government) and any member of the domestically controlled
group of entities. Ownership of more than 50% constitutes control.

Part-Time Workers
Part-time workers and workers hired for short periods of
time are treated the same as full-time employees, for federal income tax withholding and social security, Medicare,
and FUTA tax purposes.
Generally, it doesn't matter whether the part-time
worker or worker hired for a short period of time has another job or has the maximum amount of social security
tax withheld by another employer. See Successor employer above for an exception to this rule.
Income tax withholding may be figured the same way
as for full-time workers or it may be figured by the
part-year employment method explained in section 9 of
Pub. 15-A.

Page 25

10. Required Notice to
Employees About the Earned
Income Credit (EIC)
You must notify employees who have no federal income
tax withheld that they may be able to claim a tax refund
because of the EIC. Although you don't have to notify employees who claim exemption from withholding on Form
W-4 about the EIC, you’re encouraged to notify any employees whose wages for 2017 were less than $48,340
($53,930 if married filing jointly) that they may be eligible
to claim the credit for 2017. This is because eligible employees may get a refund of the amount of EIC that is
more than the tax they owe.
You’ll meet this notification requirement if you issue the
employee Form W-2 with the EIC notice on the back of
Copy B, or a substitute Form W-2 with the same statement. You’ll also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned
Income Credit (EIC), or your own statement that contains
the same wording.
If a substitute for Form W-2 is given to the employee on
time but doesn't have the required statement, you must
notify the employee within 1 week of the date the substitute for Form W-2 is given. If Form W-2 is required but isn't
given on time, you must give the employee Notice 797 or
your written statement by the date Form W-2 is required to
be given. If Form W-2 isn't required, you must notify the
employee by February 7, 2018.

11. Depositing Taxes
Generally, you must deposit federal income tax withheld
and both the employer and employee social security and
Medicare taxes. You must use EFT to make all federal tax
deposits. See How To Deposit, later in this section, for information on electronic deposit requirements.
The credit against employment taxes for COBRA

TIP assistance payments is treated as a deposit of

taxes on the first day of your return period. See
COBRA premium assistance credit under Introduction for
more information.
Payment with return. You may make a payment with
Form 941 or Form 944 instead of depositing, without incurring a penalty, if one of the following applies.
Your Form 941 total tax liability for either the current
quarter or the prior quarter is less than $2,500, and
you didn't incur a $100,000 next-day deposit obligation during the current quarter. If you aren't sure your
total tax liability for the current quarter will be less than
$2,500, (and your liability for the prior quarter wasn't
less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to an
FTD penalty.
Page 26

You’re a monthly schedule depositor (defined later)
and make a payment in accordance with the Accuracy
of Deposits Rule, discussed later in this section. This
payment may be $2,500 or more.
Employers who have been notified to file Form 944 can
pay their fourth quarter tax liability with Form 944 if the
fourth quarter tax liability is less than $2,500. Employers
must have deposited any tax liability due for the first, second, and third quarters according to the deposit rules to
avoid an FTD penalty for deposits during those quarters.
Separate deposit requirements for nonpayroll (Form
945) tax liabilities. Separate deposits are required for
nonpayroll and payroll income tax withholding. Don't combine deposits for Forms 941 (or Form 944) and Form 945
tax liabilities. Generally, the deposit rules for nonpayroll liabilities are the same as discussed next, except the rules
apply to an annual rather than a quarterly return period.
Thus, the $2,500 threshold for the deposit requirement
discussed above applies to Form 945 on an annual basis.
See the separate Instructions for Form 945 for more information.

When To Deposit
There are two deposit schedules—monthly and semiweekly—for determining when you deposit social security,
Medicare, and withheld income taxes. These schedules
tell you when a deposit is due after a tax liability arises (for
example, when you have a payday). Before the beginning
of each calendar year, you must determine which of the
two deposit schedules you’re required to use. The deposit
schedule you must use is based on the total tax liability
you reported on Form 941 during a lookback period, discussed next. Your deposit schedule isn't determined by
how often you pay your employees or make deposits. See
special rules for Forms 944 and 945, later. Also see Application of Monthly and Semiweekly Schedules, later in this
section.

!

These rules don't apply to FUTA tax. See section
14 for information on depositing FUTA tax.

CAUTION

Lookback period. If you’re a Form 941 filer, your deposit
schedule for a calendar year is determined from the total
taxes reported on Forms 941, line 10 (line 12 for quarters
beginning after December 31, 2016), in a 4-quarter lookback period. The lookback period begins July 1 and ends
June 30 as shown next in Table 1. If you reported $50,000
or less of taxes for the lookback period, you’re a monthly
schedule depositor; if you reported more than $50,000,
you’re a semiweekly schedule depositor.

Table 1. Lookback Period for Calendar Year
2018
July 1, 2016
through
Sep. 30, 2016

Oct. 1, 2016
through
Dec. 31, 2016

Jan. 1, 2017
through
Mar. 31, 2017

Apr.1, 2017
through
June 30, 2017

Publication 15 (2018)

!

CAUTION

The lookback period for a 2018 Form 941 filer
who filed Form 944 in either 2016 or 2017 is calendar year 2016.

If you’re a Form 944 filer for the current year or either of
the preceding 2 years, your deposit schedule for a calendar year is determined from the total taxes reported during
the second preceding calendar year (either on your Form
941 for all 4 quarters of that year or your Form 944 for that
year). The lookback period for 2018 for a Form 944 filer is
calendar year 2016. If you reported $50,000 or less of
taxes for the lookback period, you’re a monthly schedule
depositor; if you reported more than $50,000, you’re a
semiweekly schedule depositor.
If you’re a Form 945 filer, your deposit schedule for a
calendar year is determined from the total taxes reported
on line 3 of your Form 945 for the second preceding calendar year. The lookback period for 2018 for a Form 945
filer is calendar year 2016.
Adjustments and the lookback rule. Adjustments
made on Form 941-X, Form 944-X, and Form 945-X don't
affect the amount of tax liability for previous periods for
purposes of the lookback rule.
Example. An employer originally reported a tax liability
of $45,000 for the lookback period. The employer discovered, during January 2018, that the tax reported for one of
the lookback period quarters was understated by $10,000
and corrected this error by filing Form 941-X. This employer is a monthly schedule depositor for 2018 because
the lookback period tax liabilities are based on the
amounts originally reported, and they were $50,000 or
less.
Deposit period. The term deposit period refers to the
period during which tax liabilities are accumulated for
each required deposit due date. For monthly schedule depositors, the deposit period is a calendar month. The deposit periods for semiweekly schedule depositors are
Wednesday through Friday and Saturday through Tuesday.
If you're an agent with an approved Form 2678,
TIP the deposit rules apply to you based on the total
employment taxes accumulated by you for your
own employees and on behalf of all employers for whom
you're authorized to act. For more information on an agent
with an approved Form 2678, see Revenue Procedure
2013-39, 2013-52 I.R.B. 830, available at IRS.gov/irb/
2013-52_IRB/ar15.html.

Monthly Deposit Schedule
You’re a monthly schedule depositor for a calendar year if
the total taxes on Form 941, line 10 (line 12 for quarters
beginning after December 31, 2016), for the 4 quarters in
your lookback period were $50,000 or less. Under the
monthly deposit schedule, deposit employment taxes on
payments made during a month by the 15th day of the following month. See also Deposits Due on Business Days
Only and the $100,000 Next-Day Deposit Rule, later in
Publication 15 (2018)

this section. Monthly schedule depositors shouldn't file
Form 941 or Form 944 on a monthly basis.
New employers. Your tax liability for any quarter in the
lookback period before you started or acquired your business is considered to be zero. Therefore, you’re a monthly
schedule depositor for the first calendar year of your business. However, see the $100,000 Next-Day Deposit Rule,
later in this section.

Semiweekly Deposit Schedule
You’re a semiweekly schedule depositor for a calendar
year if the total taxes on Form 941, line 10 (line 12 for
quarters beginning after December 31, 2016), during your
lookback period were more than $50,000. Under the semiweekly deposit schedule, deposit employment taxes for
payments made on Wednesday, Thursday, and/or Friday
by the following Wednesday. Deposit taxes for payments
made on Saturday, Sunday, Monday, and/or Tuesday by
the following Friday. See also Deposits Due on Business
Days Only, later in this section.
Semiweekly schedule depositors must complete
Schedule B (Form 941), Report of Tax Liability for
CAUTION Semiweekly Schedule Depositors, and submit it
with Form 941. If you file Form 944 and are a semiweekly
schedule depositor, complete Form 945-A, Annual Record of Federal Tax Liability, and submit it with your return
(instead of Schedule B).

!

Table 2. Semiweekly Deposit Schedule
IF the payday falls on a . . .

THEN deposit taxes by the
following . . .

Wednesday, Thursday, and/or
Friday

Wednesday

Saturday, Sunday, Monday,
and/or Tuesday

Friday

Semiweekly deposit period spanning two quarters
(Form 941 filers). If you have more than one pay date
during a semiweekly period and the pay dates fall in different calendar quarters, you’ll need to make separate deposits for the separate liabilities.
Example. If you have a pay date on Sunday, September
30, 2018 (third quarter), and another pay date on Monday,
October 1, 2018 (fourth quarter), two separate deposits
would be required even though the pay dates fall within
the same semiweekly period. Both deposits would be due
Friday, October 5, 2018.
Semiweekly deposit period spanning two return periods (Form 944 or Form 945 filers). If you have more
than one pay date during a semiweekly period and the
pay dates fall in different return periods, you'll need to
make separate deposits for the separate liabilities. For example, if you have a pay date on Saturday, December 30,
2017, and another pay date on Tuesday, January 2, 2018,
two separate deposits will be required even though the
Page 27

pay dates fall within the same semiweekly period. Both
deposits will be due Friday, January 5, 2018 (3 business
days from the end of the semiweekly deposit period).
Summary of Steps to Determine Your Deposit Schedule
1. Identify your lookback period (see Lookback period, earlier in
this section).
2. Add the total taxes you reported on Form 941, line 10 (line 12
for quarters beginning after December 31, 2016), during the
lookback period.
3. Determine if you’re a monthly or semiweekly schedule
depositor:
If the total taxes you
reported in the lookback
period were . . . . . . . . . . .

Then you’re a . . . . . . . . . .

$50,000 or less

Monthly Schedule Depositor

More than $50,000

Semiweekly
Schedule Depositor

$12,000
12,000
12,000
12,000
$48,000

February 19— Washington's Birthday
April 16— District of Columbia Emancipation Day
May 28— Memorial Day
July 4— Independence Day

November 22— Thanksgiving Day
December 25— Christmas Day

$12,000
12,000
12,000
15,000
$51,000

Rose Co. is a monthly schedule depositor for 2017 because its tax liability for the 4 quarters in its lookback period (third quarter 2015 through second quarter 2016)
wasn't more than $50,000. However, for 2018, Rose Co.
is a semiweekly schedule depositor because the total
taxes exceeded $50,000 for the 4 quarters in its lookback
period (third quarter 2016 through second quarter 2017).

Deposits Due on Business Days Only
If a deposit is required to be made on a day that isn't a
business day, the deposit is considered timely if it is made
by the close of the next business day. A business day is
any day other than a Saturday, Sunday, or legal holiday.
For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that
Monday is a business day).
Semiweekly schedule depositors have at least 3
business days following the close of the semiweekly period to make a deposit. If any of the 3 weekdays after the
end of a semiweekly period is a legal holiday, you’ll have
an additional day for each day that is a legal holiday to
make the required deposit. For example, if a semiweekly
schedule depositor accumulated taxes for payments
made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be

Page 28

January 15— Birthday of Martin Luther King, Jr.

November 12— Veterans' Day (observed)

2018 Lookback Period
3rd Quarter 2016
4th Quarter 2016
1st Quarter 2017
2nd Quarter 2017

January 1— New Year's Day

October 8— Columbus Day

Rose Co. reported Form 941 taxes as follows:
3rd Quarter 2015
4th Quarter 2015
1st Quarter 2016
2nd Quarter 2016

Legal holiday. The term “legal holiday” means any legal
holiday in the District of Columbia. For purposes of the deposit rules, the term “legal holiday” doesn't include other
statewide legal holidays. Legal holidays for 2018 are listed
next.

September 3— Labor Day

Example of Monthly and Semiweekly
Schedules

2017 Lookback Period

made on Thursday (this allows 3 business days to make
the deposit).

Application of Monthly and Semiweekly
Schedules
The terms “monthly schedule depositor” and “semiweekly
schedule depositor” don't refer to how often your business
pays its employees or even how often you’re required to
make deposits. The terms identify which set of deposit
rules you must follow when an employment tax liability arises. The deposit rules are based on the dates when wages are paid (for example, cash basis); not on when tax liabilities are accrued for accounting purposes.
Monthly schedule example. Spruce Co. is a monthly
schedule depositor with seasonal employees. It paid wages each Friday during April but didn't pay any wages during May. Under the monthly deposit schedule, Spruce Co.
must deposit the combined tax liabilities for the April paydays by May 15. Spruce Co. doesn't have a deposit requirement for May (due by June 15) because no wages
were paid and, therefore, it didn't have a tax liability for
May.
Semiweekly schedule example. Green, Inc. is a semiweekly schedule depositor and pays wages once each
month on the last Friday of the month. Although Green,
Inc., has a semiweekly deposit schedule, it will deposit
just once a month because it pays wages only once a
month. The deposit, however, will be made under the
semiweekly deposit schedule as follows: Green, Inc.'s tax
liability for the April 27, 2018 (Friday), payday must be deposited by May 2, 2018 (Wednesday). Under the semiweekly deposit schedule, liabilities for wages paid on
Wednesday through Friday must be deposited by the following Wednesday.

Publication 15 (2018)

$100,000 Next-Day Deposit Rule
If you accumulate $100,000 or more in taxes on any day
during a monthly or semiweekly deposit period (see Deposit period, earlier in this section), you must deposit the
tax by the next business day, whether you’re a monthly or
semiweekly schedule depositor.
For purposes of the $100,000 rule, don't continue accumulating a tax liability after the end of a deposit period.
For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a
$10,000 liability on Wednesday, the $100,000 next-day
deposit rule doesn't apply. Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday.
However, once you accumulate at least $100,000 in a
deposit period, stop accumulating at the end of that day
and begin to accumulate anew on the next day. For example, Fir Co. is a semiweekly schedule depositor. On Monday, Fir Co. accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. On
Tuesday, Fir Co. accumulates additional taxes of
$30,000. Because the $30,000 isn't added to the previous
$110,000 and is less than $100,000, Fir Co. must deposit
the $30,000 by Friday (following the semiweekly deposit
schedule).
If you’re a monthly schedule depositor and accumulate a $100,000 tax liability on any day, you beCAUTION come a semiweekly schedule depositor on the
next day and remain so for at least the rest of the calendar
year and for the following calendar year.

!

Example. Elm, Inc., started its business on May 7,
2018. On Wednesday, May 9, it paid wages for the first
time and accumulated a tax liability of $40,000. On Friday,
May 11, Elm, Inc., paid wages and accumulated a liability
of $60,000, bringing its total accumulated tax liability to
$100,000. Because this was the first year of its business,
the tax liability for its lookback period is considered to be
zero, and it would be a monthly schedule depositor based
on the lookback rules. However, since Elm, Inc., accumulated a $100,000 liability on May 11, it became a semiweekly schedule depositor on May 12. It will be a semiweekly schedule depositor for the remainder of 2018 and
for 2019. Elm, Inc., is required to deposit the $100,000 by
Monday, May 14, the next business day.

Accuracy of Deposits Rule
You’re required to deposit 100% of your tax liability on or
before the deposit due date. However, penalties won't be
applied for depositing less than 100% if both of the following conditions are met.
Any deposit shortfall doesn't exceed the greater of
$100 or 2% of the amount of taxes otherwise required
to be deposited.

Publication 15 (2018)

The deposit shortfall is paid or deposited by the shortfall makeup date as described next.
Makeup Date for Deposit Shortfall:
1. Monthly schedule depositor. Deposit the shortfall
or pay it with your return by the due date of your return
for the return period in which the shortfall occurred.
You may pay the shortfall with your return even if the
amount is $2,500 or more.
2. Semiweekly schedule depositor. Deposit by the
earlier of:
a. The first Wednesday or Friday (whichever comes
first) that falls on or after the 15th day of the month
following the month in which the shortfall occurred, or
b. The due date of your return (for the return period
of the tax liability).
For example, if a semiweekly schedule depositor has a
deposit shortfall during June 2018, the shortfall makeup
date is July 18, 2018 (Wednesday). However, if the shortfall occurred on the required April 4, 2018 (Wednesday),
deposit due date for a March 30, 2018 (Friday), pay date,
the return due date for the March 30, 2018, pay date (April
30, 2018) would come before the May 16, 2018 (Wednesday), shortfall makeup date. In this case, the shortfall must
be deposited by April 30, 2018.

How To Deposit
You must deposit employment taxes, including Form 945
taxes, by EFT. See Payment with return, earlier in this
section, for exceptions explaining when taxes may be
paid with the tax return instead of being deposited.
Electronic deposit requirement. You must use EFT to
make all federal tax deposits. Generally, an EFT is made
using EFTPS. If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll
service, or other trusted third party to make electronic deposits on your behalf. EFTPS is a free service provided by
the Department of Treasury. To get more information
about EFTPS or to enroll in EFTPS, visit EFTPS.gov, or
call 1-800-555-4477 or 1-800-733-4829 (TDD). Additional
information about EFTPS is also available in Pub. 966.
When you receive your EIN. If you’re a new employer that indicated a federal tax obligation when requesting an EIN, you’ll be pre-enrolled in EFTPS. You’ll
receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN.
Call the toll-free number located in your “How to Activate
Your Enrollment” brochure to activate your enrollment and
begin making your payroll tax deposits. If you outsource
any of your payroll and related tax duties to a third party
payer, such as a PSP or reporting agent, be sure to tell
them about your EFTPS enrollment.

Page 29

Deposit record. For your records, an EFT Trace
Number will be provided with each successful payment.
The number can be used as a receipt or to trace the payment.
Depositing on time. For deposits made by EFTPS to
be on time, you must submit the deposit by 8 p.m. Eastern
time the day before the date the deposit is due. If you use
a third party to make a deposit on your behalf, they may
have different cutoff times.
Same-day wire payment option. If you fail to submit
a deposit transaction on EFTPS by 8 p.m. Eastern time
the day before the date a deposit is due, you can still
make your deposit on time by using the Federal Tax Collection Service (FTCS). To use the same-day wire payment method, you’ll need to make arrangements with your
financial institution ahead of time. Please check with your
financial institution regarding availability, deadlines, and
costs. Your financial institution may charge you a fee for
payments made this way. To learn more about the information you’ll need to give to your financial institution to
make a same-day wire payment, go to IRS.gov/
SameDayWire.
How to claim credit for overpayments. If you deposited more than the right amount of taxes for a quarter, you
can choose on Form 941 for that quarter (or on Form 944
for that year) to have the overpayment refunded or applied
as a credit to your next return. Don't ask EFTPS to request
a refund from the IRS for you.

Deposit Penalties
Although the deposit penalties information provi-

TIP ded next refers specifically to Form 941, these

rules also apply to Form 945 and Form 944 (if the
employer required to file Form 944 doesn't qualify for the
exception to the deposit requirements discussed under
Payment with return, earlier in this section).
Penalties may apply if you don't make required deposits
on time or if you make deposits for less than the required
amount. The penalties don't apply if any failure to make a
proper and timely deposit was due to reasonable cause
and not to willful neglect. If you receive a penalty notice,
you can provide an explanation of why you believe reasonable cause exists.
If you timely filed your employment tax return, the IRS
may also waive deposit penalties if you inadvertently
failed to deposit and it was the first quarter that you were
required to deposit any employment tax, or if you inadvertently failed to deposit the first time after your deposit frequency changed. You must also meet the net worth and
size limitations applicable to awards of administrative and
litigation costs under section 7430; for individuals, this
means that your net worth can't exceed $2 million, and for
businesses, your net worth can't exceed $7 million and
you also can't have more than 500 employees.
For amounts not properly or timely deposited, the penalty rates are as follows.
Page 30

2% -

Deposits made 1 to 5 days late.

5% -

Deposits made 6 to 15 days late.

10% -

Deposits made 16 or more days late, but before 10 days
from the date of the first notice the IRS sent asking for the
tax due.

10% -

Amounts that should have been deposited, but instead
were paid directly to the IRS, or paid with your tax return.
But see Payment with return, earlier in this section, for an
exception.

15% -

Amounts still unpaid more than 10 days after the date of
the first notice the IRS sent asking for the tax due or the
day on which you received notice and demand for
immediate payment, whichever is earlier.

Late deposit penalty amounts are determined using
calendar days, starting from the due date of the liability.
Special rule for former Form 944 filers. If you filed
Form 944 for the prior year and file Forms 941 for the current year, the FTD penalty won't apply to a late deposit of
employment taxes for January of the current year if the
taxes are deposited in full by March 15 of the current year.
Order in which deposits are applied. Deposits generally are applied to the most recent tax liability within the
quarter. If you receive an FTD penalty notice, you may
designate how your deposits are to be applied in order to
minimize the amount of the penalty if you do so within 90
days of the date of the notice. Follow the instructions on
the penalty notice you received. For more information on
designating deposits, see Revenue Procedure 2001-58.
You can find Revenue Procedure 2001-58 on page 579 of
Internal Revenue Bulletin 2001-50 at IRS.gov/pub/irs-irbs/
irb01-50.pdf.
Example. Cedar, Inc. is required to make a deposit of
$1,000 on May 15 and $1,500 on June 15. It doesn't make
the deposit on May 15. On June 15, Cedar, Inc. deposits
$2,000. Under the deposits rule, which applies deposits to
the most recent tax liability, $1,500 of the deposit is applied to the June 15 deposit and the remaining $500 is applied to the May deposit. Accordingly, $500 of the May 15
liability remains undeposited. The penalty on this underdeposit will apply as explained above.
Trust fund recovery penalty. If federal income, social
security, or Medicare taxes that must be withheld (that is,
trust fund taxes) aren't withheld or aren't deposited or paid
to the United States Treasury, the trust fund recovery penalty may apply. The penalty is 100% of the unpaid trust
fund tax. If these unpaid taxes can't be immediately collected from the employer or business, the trust fund recovery penalty may be imposed on all persons who are
determined by the IRS to be responsible for collecting, accounting for, or paying over these taxes, and who acted
willfully in not doing so.
A responsible person can be an officer or employee
of a corporation, a partner or employee of a partnership,
an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, or
paying over trust fund taxes. A responsible person also
Publication 15 (2018)

may include one who signs checks for the business or
otherwise has authority to cause the spending of business
funds.
Willfully means voluntarily, consciously, and intentionally. A responsible person acts willfully if the person
knows the required actions of collecting, accounting for, or
paying over trust fund taxes aren't taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes.
Separate accounting when deposits aren't made or
withheld taxes aren't paid. Separate accounting may
be required if you don't pay over withheld employee social
security, Medicare, or income taxes; deposit required
taxes; make required payments; or file tax returns. In this
case, you would receive written notice from the IRS requiring you to deposit taxes into a special trust account for
the U.S. Government.
You may be charged with criminal penalties if you
don't comply with the special bank deposit reCAUTION quirements for the special trust account for the
U.S. Government.

!

“Averaged” FTD penalty. The IRS may assess an
"averaged" FTD penalty of 2% to 10% if you’re a monthly
schedule depositor and didn't properly complete Form
941, line 16, when your tax liability shown on Form 941,
line 12, equaled or exceeded $2,500.
The IRS may also assess an "averaged" FTD penalty of
2% to 10% if you’re a semiweekly schedule depositor and
your tax liability shown on Form 941, line 12, equaled or
exceeded $2,500 and you:
Completed Form 941, line 16, instead of Schedule B
(Form 941);
Failed to attach a properly completed Schedule B
(Form 941); or
Improperly completed Schedule B (Form 941) by, for
example, entering tax deposits instead of tax liabilities
in the numbered spaces.
The FTD penalty is figured by distributing your total tax
liability shown on Form 941, line 12, equally throughout
the tax period. Then we apply your deposits and payments to the averaged liabilities in the date order we received your deposits. We figure the penalty on any tax not
deposited, deposited late, or not deposited in the correct
amounts. Your deposits and payments may not be counted as timely because the actual dates of your tax liabilities can't be accurately determined.
You can avoid an "averaged" FTD penalty by reviewing
your return before you file it. Follow these steps before
submitting your Form 941.
If you’re a monthly schedule depositor, report your tax
liabilities (not your deposits) in the monthly entry
spaces on Form 941, line 16.
If you’re a semiweekly schedule depositor, report your
tax liabilities (not your deposits) on Schedule B (Form
941) in the lines that represent the dates your employees were paid.
Publication 15 (2018)

Verify your total liability shown on Form 941, line 16,
or the bottom of Schedule B (Form 941) equals your
tax liability shown on Form 941, line 12.
Don't show negative amounts on Form 941, line 16, or
Schedule B (Form 941).
For prior period errors don't adjust your tax liabilities
reported on Form 941, line 16, or on Schedule B
(Form 941). Instead, file an adjusted return (Form
941-X, 944-X, or 945-X) if you’re also adjusting your
tax liability. If you’re only adjusting your deposits in response to an FTD penalty notice, see the Instructions
for Schedule B (Form 941) or the Instructions for Form
945-X (for Forms 944 and 945).

12. Filing Form 941 or Form
944
Form 941. Each quarter, if you pay wages subject to income tax withholding (including withholding on sick pay
and supplemental unemployment benefits) or social security and Medicare taxes, you must file Form 941 unless
you receive an IRS notification that you’re eligible to file
Form 944 or the following exceptions apply. Also, if you’re
required to file Forms 941 but believe your employment
taxes for the calendar year will be $1,000 or less, and you
would like to file Form 944 instead of Forms 941, you must
contact the IRS during the first calendar quarter of the tax
year to request to file Form 944. You must receive written
notice from the IRS to file Form 944 instead of Forms 941
before you may file this form. For more information on requesting to file Form 944, including the methods and
deadlines for making a request, see the Instructions for
Form 944. Form 941 must be filed by the last day of the
month that follows the end of the quarter. See the Calendar, earlier.
Form 944. If you receive written notification that you
qualify for the Form 944 program, you must file Form 944
instead of Form 941. If you received this notification, but
prefer to file Form 941, you can request to have your filing
requirement changed to Form 941 during the first calendar quarter of the tax year. For more information on requesting to file Forms 941, including the methods and
deadlines for making a request, see the Instructions for
Form 944. Form 944 must be filed by January 31. However, if you timely deposited all taxes when due, you may
file by February 10.
Exceptions. The following exceptions apply to the filing
requirements for Forms 941 and 944.
Seasonal employers who no longer file for quarters when they regularly have no tax liability because they have paid no wages. To alert the IRS
you won't have to file a return for one or more quarters
during the year, check the “Seasonal employer” box
on Form 941, line 18. When you fill out Form 941, be
sure to check the box on the top of the form that corresponds to the quarter reported. Generally, the IRS
Page 31

won't inquire about unfiled returns if at least one taxable return is filed each year. However, you must check
the “Seasonal employer” box on every Form 941 you
file. Otherwise, the IRS will expect a return to be filed
for each quarter.
Household employers reporting social security
and Medicare taxes and/or withheld income tax. If
you’re a sole proprietor and file Form 941 or Form 944
for business employees, you may include taxes for
household employees on your Form 941 or Form 944.
Otherwise, report social security and Medicare taxes
and income tax withholding for household employees
on Schedule H (Form 1040). See Pub. 926 for more
information.
Employers reporting wages for employees in
American Samoa, Guam, the Commonwealth of
the Northern Mariana Islands, the U.S. Virgin Islands, or Puerto Rico. If your employees aren't subject to U.S. income tax withholding, use Forms
941-SS, 944, or Formulario 944(SP). Employers in Puerto Rico use Formularios 941-PR, 944(SP), or Form
944. If you have both employees who are subject to
U.S. income tax withholding and employees who
aren't subject to U.S. income tax withholding, you
must file only Form 941 (or Form 944 or Formulario
944(SP)) and include all of your employees' wages on
that form. For more information, see Pub. 80, Federal
Tax Guide for Employers in U.S. Virgin Islands, Guam,
American Samoa, and the Commonwealth of the
Northern Mariana Islands, or Pub. 179, Guía Contributiva Federal para Patronos Puertorriqueños.
Agricultural employers reporting social security,
Medicare, and withheld income taxes. Report
these taxes on Form 943. For more information, see
Pub. 51.
Form 941 e-file. The Form 941 e-file program allows a
taxpayer to electronically file Form 941 or Form 944 using
a computer with an internet connection and commercial
tax preparation software. For more information, go to
IRS.gov/EmploymentEfile, or call 1-866-255-0654.
Electronic filing by reporting agents. Reporting
agents filing Forms 941 or Form 944 for groups of taxpayers can file them electronically. See Reporting Agents in
section 7 of Pub. 15-A.
Electronic filing by CPEOs. With the exception of the
first quarter for which a CPEO is certified, CPEOs are required to electronically file Form 941. Under certain circumstances, the IRS may waive the electronic filing requirement. To request a waiver, the CPEO must file a
written request using the IRS Online Registration System
for Professional Employer Organizations at least 45 days
before the due date of the return for which the CPEO is
unable to electronically file. For more information on filing
a waiver request electronically, go to IRS.gov/CPEO.
Penalties. For each whole or part month a return isn't
filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file (FTF) penalty of 5%
Page 32

of the unpaid tax due with that return. The maximum penalty is generally 25% of the tax due. Also, for each whole
or part month the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay
(FTP) penalty of 0.5% per month of the amount of tax. For
individual filers only, the FTP penalty is reduced from
0.5% per month to 0.25% per month if an installment
agreement is in effect. You must have filed your return on
or before the due date of the return to qualify for the reduced penalty. The maximum amount of the FTP penalty
is also 25% of the tax due. If both penalties apply in any
month, the FTF penalty is reduced by the amount of the
FTP penalty. The penalties won't be charged if you have a
reasonable cause for failing to file or pay. If you receive a
penalty notice, you can provide an explanation of why you
believe reasonable cause exists.
Note. In addition to any penalties, interest accrues
from the due date of the tax on any unpaid balance.
If income, social security, or Medicare taxes that must
be withheld aren't withheld or aren't paid, you may be personally liable for the trust fund recovery penalty. See Trust
fund recovery penalty in section 11.
Generally, the use of a third-party payer, such as a PSP
or reporting agent, doesn't relieve an employer of the responsibility to ensure tax returns are filed and all taxes are
paid or deposited correctly and on time. However, see
Certified professional employer organization (CPEO),
later, for an exception.
Don't file more than one Form 941 per quarter or
more than one Form 944 per year. Employers with
multiple locations or divisions must file only one Form 941
per quarter or one Form 944 per year. Filing more than
one return may result in processing delays and may require correspondence between you and the IRS. For information on making adjustments to previously filed returns,
see section 13.
Reminders about filing.
Don't report more than 1 calendar quarter on a Form
941.
If you need Form 941 or Form 944, get one from the
IRS in time to file the return when due. See Ordering
Employer Tax Forms and Publications, earlier.
Enter your name and EIN on Form 941 or Form 944.
Be sure they’re exactly as they appeared on earlier returns.
See the Instructions for Form 941 or the Instructions
for Form 944 for information on preparing the form.
Final return. If you go out of business, you must file a final return for the last quarter (last year for Form 944) in
which wages are paid. If you continue to pay wages or
other compensation for periods following termination of
your business, you must file returns for those periods. See
the Instructions for Form 941 or the Instructions for Form
944 for details on how to file a final return.
If you’re required to file a final return, you’re also required to furnish Forms W-2 to your employees and file
Publication 15 (2018)

Forms W-2 and W-3 with the SSA by the due date of your
final return. Don't send an original or copy of your Form
941 or Form 944 to the SSA. See the General Instructions
for Forms W-2 and W-3 for more information.
Filing late returns for previous years. If possible, get a
copy of Form 941 or Form 944 (and separate instructions)
with a revision date showing the year for which your delinquent return is being filed. See Ordering Employer Tax
Forms and Publications, earlier. Contact the IRS at
1-800-829-4933 if you have any questions about filing late
returns.

Table 3. Social Security and Medicare Tax
Rates (for 3 prior years)
Wage Base Limit
(each employee)

Tax Rate on
Taxable Wages
and Tips

2017–Social Security

$127,200

12.4%

2017–Medicare

All Wages

2.9%

2016–Social Security

$118,500

12.4%

2016–Medicare

All Wages

2.9%

2015–Social Security

$118,500

12.4%

2015–Medicare

All Wages

2.9%

Calendar Year

Reconciling Forms W-2, W-3, and 941 or 944. When
there are discrepancies between Forms 941 or Form 944
filed with the IRS and Forms W-2 and W-3 filed with the
SSA, the IRS must contact you to resolve the discrepancies.
Take the following steps to help reduce discrepancies.

9. Reconcile Form W-3 with your four quarterly Forms
941 or annual Form 944 by comparing amounts reported for the following items.
a. Federal income tax withheld.
b. Social security and Medicare wages.
c. Social security and Medicare taxes. Generally, the
amounts shown on Forms 941 or annual Form
944, including current year adjustments, should
be approximately twice the amounts shown on
Form W-3.
Don't report backup withholding or withholding on nonpayroll payments, such as pensions, annuities, and gambling winnings, on Form 941 or Form 944. Withholding on
nonpayroll payments is reported on Forms 1099 or W-2G
and must be reported on Form 945. Only taxes and withholding reported on Form W-2 should be reported on
Form 941 or Form 944.
Amounts reported on Forms W-2, W-3, and Forms 941
or Form 944 may not match for valid reasons. For example, if you withheld any Additional Medicare Tax from your
employee’s wages, the amount of Medicare tax that is reported on Forms 941, line 5c, or Form 944, line 4c, won’t
be twice the amount of the Medicare tax withheld that is
reported in box 6 of Form W-3. Make sure there are valid
reasons for any mismatch. Keep your reconciliation so
you’ll have a record of why amounts didn't match in case
there are inquiries from the IRS or the SSA. See the Instructions for Schedule D (Form 941) if you need to explain any discrepancies that were caused by an acquisition, statutory merger, or consolidation.

1. Report bonuses as wages and as social security and
Medicare wages on Forms W-2 and on Form 941 or
Form 944.

13. Reporting Adjustments to
Form 941 or Form 944

2. Report both social security and Medicare wages and
taxes separately on Forms W-2, W-3, 941, and 944.

Current Period Adjustments

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

In certain cases, amounts reported as social security and
Medicare taxes on Form 941, lines 5a–5d, column 2
(Form 944, lines 4a–4d, column 2), must be adjusted to
arrive at your correct tax liability (for example, excluding
amounts withheld by a third party payor or amounts you
weren't required to withhold). Current period adjustments
are reported on Form 941, lines 7–9, or Form 944, line 6,
and include the following types of adjustments.

4. Report employee share of Medicare taxes on Form
W-2 in the box for Medicare tax withheld (box 6), not
as Medicare wages.
5. Make sure the social security wage amount for each
employee doesn't exceed the annual social security
wage base limit (for example, $128,400 for 2018).
6. Don't report noncash wages that aren't subject to social security or Medicare taxes as social security or
Medicare wages.
7. If you used an EIN on any Form 941 or Form 944 for
the year that is different from the EIN reported on
Form W-3, enter the other EIN on Form W-3 in the
box for “Other EIN used this year” (box h).
8. Be sure the amounts on Form W-3 are the total of
amounts from Forms W-2.
Publication 15 (2018)

Fractions-of-cents adjustment. If there is a small difference between total taxes after adjustments and credits
(Form 941, line 12; Form 944, line 9) and total deposits
(Form 941, line 13; Form 944, line 10), it may have been
caused, all or in part, by rounding to the nearest cent each
time you computed payroll. This rounding occurs when
you figure the amount of social security and Medicare tax
to be withheld and deposited from each employee's wages. The IRS refers to rounding differences relating to employee withholding of social security and Medicare taxes
as “fractions-of-cents” adjustments. If you pay your taxes
with Form 941 (or Form 944) instead of making deposits
Page 33

because your total taxes for the quarter (year for Form
944) are less than $2,500, you also may report a fractions-of-cents adjustment.
To determine if you have a fractions-of-cents adjustment for 2018, multiply the total wages and tips for the
quarter subject to:
Social security tax reported on Form 941 or Form 944
by 6.2% (0.062),
Medicare tax reported on Form 941 or Form 944 by
1.45% (0.0145), and
Additional Medicare Tax reported on Form 941 or 944
by 0.9% (0.009).
Compare these amounts (the employee share of social
security and Medicare taxes) with the total social security
and Medicare taxes actually withheld from employees for
the quarter (from your payroll records). The difference,
positive or negative, is your fractions-of-cents adjustment
to be reported on Form 941, line 7, or Form 944, line 6. If
the actual amount withheld is less, report a negative adjustment using a minus sign (if possible, otherwise use parentheses) in the entry space. If the actual amount is
more, report a positive adjustment.
For the above adjustments, prepare and retain a

TIP brief supporting statement explaining the nature

and amount of each. Don't attach the statement to
Form 941 or Form 944.
Example. Cedar, Inc., was entitled to the following
current period adjustments.
Fractions of cents. Cedar, Inc., determined the
amounts withheld and deposited for social security
and Medicare taxes during the quarter were a net
$1.44 more than the employee share of the amount
figured on Form 941, lines 5a–5d, column 2 (social security and Medicare taxes). This difference was
caused by adding or dropping fractions of cents when
figuring social security and Medicare taxes for each
wage payment. Cedar, Inc., must report a positive
$1.44 fractions-of-cents adjustment on Form 941,
line 7.
Third-party sick pay. Cedar, Inc., included taxes of
$2,000 for sick pay on Form 941, lines 5a and 5c, column 2, for social security and Medicare taxes. However, the third-party payor of the sick pay withheld and
paid the employee share ($1,000) of these taxes. Cedar, Inc., is entitled to a $1,000 sick pay adjustment
(negative) on Form 941, line 8.
Life insurance premiums. Cedar, Inc., paid
group-term life insurance premiums for policies in excess of $50,000 for former employees. The former
employees must pay the employee share of the social
security and Medicare taxes ($200) on the policies.
However, Cedar, Inc., must include the employee
share of these taxes with the social security and Medicare taxes reported on Form 941, lines 5a and 5c, column 2. Therefore, Cedar, Inc., is entitled to a negative
$200 adjustment on Form 941, line 9.
Page 34

Adjustment of tax on third-party sick pay. Report both
the employer and employee shares of social security and
Medicare taxes for sick pay on Form 941, lines 5a and 5c
(Form 944, lines 4a and 4c). If the aggregate wages paid
for an employee by the employer and third-party payor exceed $200,000 for the calendar year, report the Additional
Medicare Tax on Form 941, line 5d (Form 944, line 4d).
Show as a negative adjustment on Form 941, line 8 (Form
944, line 6), the social security and Medicare taxes withheld on sick pay by a third-party payor. See section 6 of
Pub. 15-A for more information.
Adjustment of tax on tips. If, by the 10th of the month
after the month you received an employee's report on tips,
you don't have enough employee funds available to withhold the employee's share of social security and Medicare
taxes, you no longer have to collect it. However, report the
entire amount of these tips on Form 941, lines 5b and 5c
(Form 944, lines 4b and 4c). If the aggregate wages and
tips paid for an employee exceed $200,000 for the calendar year, report the Additional Medicare Tax on Form 941,
line 5d (Form 944, line 4d). Include as a negative adjustment on Form 941, line 9 (Form 944, line 6), the total uncollected employee share of the social security and Medicare taxes.
Adjustment of tax on group-term life insurance premiums paid for former employees. The employee
share of social security and Medicare taxes for premiums
on group-term life insurance over $50,000 for a former
employee is paid by the former employee with his or her
tax return and isn't collected by the employer. However,
include all social security and Medicare taxes for such
coverage on Form 941, lines 5a and 5c (Form 944, lines
4a and 4c). If the amount paid for an employee for premiums on group-term life insurance combined with other wages exceeds $200,000 for the calendar year, report the
Additional Medicare Tax on Form 941, line 5d (Form 944,
line 4d). Back out the amount of the employee share of
these taxes as a negative adjustment on Form 941, line 9
(Form 944, line 6). See Pub. 15-B for more information on
group-term life insurance.
No change to record of federal tax liability. Don't
make any changes to your record of federal tax liability reported on Form 941, line 16, or Schedule B (Form 941)
(Form 945-A for Form 944 filers) for current period adjustments. The amounts reported on the record reflect the actual amounts you withheld from employees' wages for social security and Medicare taxes. Because the current
period adjustments make the amounts reported on Form
941, lines 5a–5d, column 2 (Form 944, lines 4a–4d, column 2), equal the actual amounts you withheld (the
amounts reported on the record), no additional changes to
the record of federal tax liability are necessary for these
adjustments.

Prior Period Adjustments
Forms for prior period adjustments. Use Form 941-X
or Form 944-X to make a correction after you discover an
error on a previously filed Form 941 or Form 944. There
Publication 15 (2018)

are also Forms 943-X, 945-X, and CT-1 X to report corrections on the corresponding returns. Use Form 843
when requesting a refund or abatement of assessed interest or penalties.
See Revenue Ruling 2009-39, 2009-52 I.R.B.

TIP 951, for examples of how the interest-free adjust-

ment and claim for refund rules apply in 10 different situations. You can find Revenue Ruling 2009-39, at
IRS.gov/irb/2009-52_IRB/ar14.html.
Background. Treasury Decision 9405 changed the process for making interest-free adjustments to employment
taxes reported on Form 941 and Form 944 and for filing a
claim for refund of employment taxes. Treasury Decision
9405, 2008-32 I.R.B. 293, is available at IRS.gov/irb/
2008-32_irb/ar13.html. You’ll use the adjustment process
if you underreported employment taxes and are making a
payment, or if you overreported employment taxes and
will be applying the credit to the Form 941 or Form 944
period during which you file Form 941-X or Form 944-X.
You’ll use the claim process if you overreported employment taxes and are requesting a refund or abatement of
the overreported amount. We use the terms “correct” and
“corrections” to include interest-free adjustments under
sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal
Revenue Code.
Correcting employment taxes. When you discover an
error on a previously filed Form 941 or Form 944, you
must:
Correct that error using Form 941-X or Form 944-X,
File a separate Form 941-X or Form 944-X for each
Form 941 or Form 944 you’re correcting, and
File Form 941-X or Form 944-X separately. Don't file
with Form 941 or Form 944.
Continue to report current quarter adjustments for fractions of cents, third-party sick pay, tips, and group-term
life insurance on Form 941 using lines 7–9, and on Form
944 using line 6.
Report the correction of underreported and overreported amounts for the same tax period on a single Form
941-X or Form 944-X unless you’re requesting a refund. If
you’re requesting a refund and are correcting both underreported and overreported amounts, file one Form 941-X
or Form 944-X correcting the underreported amounts only
and a second Form 941-X or Form 944-X correcting the
overreported amounts.
See the chart on the back of Form 941-X or Form
944-X for help in choosing whether to use the adjustment
process or the claim process. See the Instructions for
Form 941-X or the Instructions for Form 944-X for details
on how to make the adjustment or claim for refund or
abatement.
Income tax withholding adjustments. In a current calendar year, correct prior quarter income tax withholding
errors by making the correction on Form 941-X when you
discover the error.
Publication 15 (2018)

You may make an adjustment only to correct income
tax withholding errors discovered during the same calendar year in which you paid the wages. This is because the
employee uses the amount shown on Form W-2 or, if applicable, Form W-2C, as a credit when filing his or her income tax return (Form 1040, etc.).
You can't adjust amounts reported as income tax withheld in a prior calendar year unless it is to correct an administrative error or IRC section 3509 applies. An administrative error occurs if the amount you entered on Form 941
or Form 944 isn't the amount you actually withheld. For
example, if the total income tax actually withheld was incorrectly reported on Form 941 or Form 944 due to a
mathematical or transposition error, this would be an administrative error. The administrative error adjustment corrects the amount reported on Form 941 or Form 944 to
agree with the amount actually withheld from employees
and reported on their Forms W-2.
Additional Medicare Tax withholding adjustments.
Generally, the rules discussed above under Income tax
withholding adjustments apply to Additional Medicare Tax
withholding adjustments. That is, you may make an adjustment to correct Additional Medicare Tax withholding
errors discovered during the same calendar year in which
you paid wages. You can't adjust amounts reported in a
prior calendar year unless it is to correct an administrative
error or IRC section 3509 applies. If you have overpaid
Additional Medicare Tax, you can't file a claim for refund
for the amount of the overpayment unless the amount
wasn't actually withheld from the employee's wages
(which would be an administrative error).
If a prior year error was a nonadministrative error, you
may correct only the wages and tips subject to Additional Medicare Tax withholding.
Collecting underwithheld taxes from employees. If
you withheld no income, social security, or Medicare
taxes or less than the correct amount from an employee's
wages, you can make it up from later pay to that employee. But you’re the one who owes the underpayment.
Reimbursement is a matter for settlement between you
and the employee. Underwithheld income tax and Additional Medicare Tax must be recovered from the employee on or before the last day of the calendar year.
There are special rules for tax on tips (see section 6) and
fringe benefits (see section 5).
Refunding amounts incorrectly withheld from employees. If you withheld more than the correct amount of
income, social security, or Medicare taxes from wages
paid, repay or reimburse the employee the excess. Any
excess income tax or Additional Medicare Tax withholding
must be repaid or reimbursed to the employee before the
end of the calendar year in which it was withheld. Keep in
your records the employee's written receipt showing the
date and amount of the repayment or record of reimbursement. If you didn't repay or reimburse the employee, you
must report and pay each excess amount when you file
Form 941 for the quarter (or Form 944 for the year) in
which you withheld too much tax.
Page 35

Correcting filed Forms W-2 and W-3. When adjustments are made to correct wages and social security and
Medicare taxes because of a change in the wage totals
reported for a previous year, you also need to file Form
W-2c and Form W-3c with the SSA. Up to 25 Forms W-2c
per Form W-3c may now be filed per session over the Internet, with no limit on the number of sessions. For more
information, visit the Social Security Administration's Employer W-2 Filing Instructions & Information webpage at
SSA.gov/employer.

cases) for the repaid wages on his or her income tax return for the year of repayment. However, the employee
should file an amended return (Form 1040X) to recover
any Additional Medicare Tax paid on the wages paid in error in the prior year.

Exceptions to interest-free corrections of employment taxes. A correction won't be eligible for interest-free treatment if:

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

The failure to report relates to an issue raised in an
IRS examination of a prior return, or
The employer knowingly underreported its employment tax liability.
A correction won't be eligible for interest-free treatment
after the earlier of the following:
Receipt of an IRS notice and demand for payment after assessment or
Receipt of an IRS notice of determination under Internal Revenue Code section 7436.

Wage Repayments
If an employee repays you for wages received in error,
don't offset the repayments against current-year wages
unless the repayments are for amounts received in error in
the current year.
Repayment of current year wages. If you receive repayments for wages paid during a prior quarter in the current year, report adjustments on Form 941-X to recover income tax withholding and social security and Medicare
taxes for the repaid wages.
Repayment of prior year wages. If you receive repayments for wages paid during a prior year, report an adjustment on Form 941-X or Form 944-X to recover the social
security and Medicare taxes. You can't make an adjustment for income tax withholding because the wages were
income to the employee for the prior year. You can't make
an adjustment for Additional Medicare Tax withholding
because the employee determines liability for Additional
Medicare Tax on the employee's income tax return for the
prior year.
You also must file Forms W-2c and W-3c with the SSA
to correct social security and Medicare wages and taxes.
Don't correct wages (box 1) on Form W-2c for the amount
paid in error. Give a copy of Form W-2c to the employee.
Employee reporting of repayment. The wages paid
in error in the prior year remain taxable to the employee
for that year. This is because the employee received and
had use of those funds during that year. The employee
isn't entitled to file an amended return (Form 1040X) to recover the income tax on these wages. Instead, the employee may be entitled to a deduction (or credit in some
Page 36

14. Federal Unemployment
(FUTA) Tax

Services rendered to a federally recognized In-

TIP dian tribal government (or any subdivision, sub-

sidiary, or business wholly owned by such an Indian tribe) are exempt from FUTA tax, subject to the
tribe's compliance with state law. For more information,
see Internal Revenue Code section 3309(d).
Who must pay? Use the following three tests to determine whether you must pay FUTA tax. Each test applies
to a different category of employee, and each is independent of the others. If a test describes your situation, you’re
subject to FUTA tax on the wages you pay to employees
in that category during the current calendar year.
1. General test.
You’re subject to FUTA tax in 2018 on the wages
you pay employees who aren't farmworkers or household workers if:
a. You paid wages of $1,500 or more in any calendar
quarter in 2017 or 2018, or
b. You had one or more employees for at least some
part of a day in any 20 or more different weeks in
2017 or 20 or more different weeks in 2018.
2. Household employees test.
You’re subject to FUTA tax if you paid total cash
wages of $1,000 or more to household employees in
any calendar quarter in 2017 or 2018. A household
employee is an employee who performs household
work in a private home, local college club, or local fraternity or sorority chapter.
3. Farmworkers test.
You’re subject to FUTA tax on the wages you pay
to farmworkers if:
a. You paid cash wages of $20,000 or more to farmworkers during any calendar quarter in 2017 or
2018, or
b. You employed 10 or more farmworkers during at
least some part of a day (whether or not at the
Publication 15 (2018)

same time) during any 20 or more different weeks
in 2017 or 20 or more different weeks in 2018.
Computing FUTA tax. For 2018, the FUTA tax rate is
6.0%. The tax applies to the first $7,000 you pay to each
employee as wages during the year. The $7,000 is the
federal wage base. Your state wage base may be different.
Generally, you can take a credit against your FUTA tax
for amounts you paid into state unemployment funds. The
credit may be as much as 5.4% of FUTA taxable wages. If
you’re entitled to the maximum 5.4% credit, the FUTA tax
rate after credit is 0.6%. You’re entitled to the maximum
credit if you paid your state unemployment taxes in full, on
time, and on all the same wages as are subject to FUTA
tax, and as long as the state isn't determined to be a credit
reduction state. See the Instructions for Form 940 to determine the credit.
In some states, the wages subject to state unemployment tax are the same as the wages subject to FUTA tax.
However, certain states exclude some types of wages
from state unemployment tax, even though they’re subject
to FUTA tax (for example, wages paid to corporate officers, certain payments of sick pay by unions, and certain
fringe benefits). In such a case, you may be required to
deposit more than 0.6% FUTA tax on those wages. See
the Instructions for Form 940 for further guidance.
In years when there are credit reduction states,

TIP you must include liabilities owed for credit reduc-

tion with your fourth quarter deposit. You may deposit the anticipated extra liability throughout the year, but
it isn't due until the due date for the deposit for the fourth
quarter, and the associated liability should be recorded as
being incurred in the fourth quarter. See the Instructions
for Form 940 for more information.

Successor employer. If you acquired a business
from an employer who was liable for FUTA tax, you may
be able to count the wages that employer paid to the employees who continue to work for you when you figure the
$7,000 FUTA tax wage base. See the Instructions for
Form 940.
Depositing FUTA tax. For deposit purposes, figure
FUTA tax quarterly. Determine your FUTA tax liability by
multiplying the amount of taxable wages paid during the
quarter by 0.6%. Stop depositing FUTA tax on an employee's wages when he or she reaches $7,000 in taxable wages for the calendar year.
If your FUTA tax liability for any calendar quarter is
$500 or less, you don't have to deposit the tax. Instead,
you may carry it forward and add it to the liability figured in
the next quarter to see if you must make a deposit. If your
FUTA tax liability for any calendar quarter is over $500 (including any FUTA tax carried forward from an earlier quarter), you must deposit the tax by EFT. See section 11 for
more information on EFT.

When to deposit. Deposit the FUTA tax by the last
day of the first month that follows the end of the quarter. If
the due date for making your deposit falls on a Saturday,
Sunday, or legal holiday, you may make your deposit on
the next business day. See Legal holiday, earlier, for a list
of the legal holidays for 2018.
If your liability for the fourth quarter (plus any undeposited amount from any earlier quarter) is over $500, deposit
the entire amount by the due date of Form 940 (January
31). If it is $500 or less, you can make a deposit, pay the
tax with a credit or debit card, or pay the tax with your
2017 Form 940 by January 31, 2018. If you file Form 940
electronically, you can e-file and use EFW to pay the balance due. For more information on paying your taxes with
a credit or debit card or using EFW, go to IRS.gov/
Payments.

Table 4. When to Deposit FUTA Taxes
Quarter

Ending

Due Date

Jan.–Feb.–Mar.
Apr.–May–June
July–Aug.–Sept.
Oct.–Nov.–Dec.

Mar. 31
June 30
Sept. 30
Dec. 31

Apr. 30
July 31
Oct. 31
Jan. 31

Reporting FUTA tax. Use Form 940 to report FUTA tax.
File your 2017 Form 940 by January 31, 2018. However, if
you deposited all FUTA tax when due, you may file on or
before February 10, 2018.
Form 940 e-file. The Form 940 e-file program allows a
taxpayer to electronically file Form 940 using a computer
with an internet connection and commercial tax preparation software. For more information, visit the IRS website
at IRS.gov/EmploymentEfile, or call 1-866-255-0654.
Household employees. If you didn't report employment taxes for household employees on Forms 941, 943,
or 944, report FUTA tax for these employees on Schedule H (Form 1040). See Pub. 926 for more information.
You must have an EIN to file Schedule H (Form 1040).
Electronic filing by reporting agents. Reporting
agents filing Forms 940 for groups of taxpayers can file
them electronically. See the Reporting Agent discussion
in section 7 of Pub. 15-A.
Electronic filing by CPEOs. With the exception of the
first quarter for which a CPEO is certified, CPEOs are required to electronically file Form 940. Under certain circumstances, the IRS may waive the electronic filing requirement. To request a waiver, the CPEO must file a
written request using the IRS Online Registration System
for Professional Employer Organizations at least 45 days
before the due date of the return for which the CPEO is
unable to electronically file. For more information on filing
a waiver request electronically, go to IRS.gov/CPEO.

Household employees. You’re not required to deposit FUTA taxes for household employees unless you report their wages on Form 941, 943, or 944. See Pub. 926
for more information.
Publication 15 (2018)

Page 37

15. Special Rules for Various Types of Services and Payments
Section references are to the Internal Revenue Code unless otherwise noted.
Special Classes of Employment and
Special Types of Payments

Treatment Under Employment Taxes
Income Tax Withholding

Social Security and
Medicare (including
Additional Medicare Tax
when wages are paid in
excess of $200,000)

FUTA

Aliens, nonresident.
Aliens, resident:

See Pub. 515 and Pub. 519.

1. Service performed in the U.S.

Same as U.S. citizen.

Same as U.S. citizen.
(Exempt if any part of
service as crew member of
foreign vessel or aircraft is
performed outside U.S.)

2. Service performed outside the U.S.

Withhold

Taxable if (1) working for
an American employer or
(2) an American employer
by agreement covers U.S.
citizens and residents
employed by its foreign
affiliates.

Exempt

Taxable

Taxable

2.

Exempt

Exempt

Exempt

Disabled worker's wages paid after year in
which worker became entitled to disability
insurance benefits under the Social Security
Act.

Exempt to the extent it is reasonable to believe amounts are excludable from gross
income under section 129.
Withhold
Exempt, if worker didn't
Taxable
perform any service for
employer during the period
for which payment is made.

Cafeteria plan benefits under section 125.

Same as U.S. citizen.

Exempt unless on or in
connection with an
American vessel or aircraft
and either performed under
contract made in U.S., or
alien is employed on such
vessel or aircraft when it
touches U.S. port.
If employee chooses cash, subject to all employment taxes. If employee chooses another
benefit, the treatment is the same as if the benefit was provided outside the plan. See Pub.
15-B for more information.

Deceased worker:
1.

Wages paid to beneficiary or estate in
same calendar year as worker's death.
See the Instructions for Forms W-2 and
W-3 for details.

Wages paid to beneficiary or estate
after calendar year of worker's death.
Dependent care assistance programs.

Employee business expense
reimbursement:
1. Accountable plan.
a.
Amounts not exceeding specified
government rate for per diem or
standard mileage.
b.
Amounts in excess of specified
government rate for per diem or
standard mileage.
2. Nonaccountable plan. See section 5 for
details.

Exempt

Exempt

Exempt

Withhold

Taxable

Taxable

Withhold

Taxable

Taxable

Family employees:
1.

Child employed by parent (or
partnership in which each partner is a
parent of the child).

Withhold

Exempt until age 18; age
21 for domestic service.

Exempt until age 21

2.

Parent employed by child.

Withhold

Taxable if in course of the
son's or daughter's
business. For domestic
services, see section 3.

Exempt

3.

Spouse employed by spouse.

Withhold

Taxable if in course of
spouse's business.

Exempt

Exempt

Exempt

See section 3 for more information.
Fishing and related activities.

See Pub. 334.

Foreign governments and international
organizations.

Exempt

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Publication 15 (2018)

Special Classes of Employment and
Special Types of Payments

Treatment Under Employment Taxes
Income Tax Withholding

Social Security and
Medicare (including
Additional Medicare Tax
when wages are paid in
excess of $200,000)

FUTA

Foreign service by U.S. citizens:
1.

As U.S. government employees.

Withhold

Same as within U.S.

Exempt

2.

For foreign affiliates of American
employers and other private employers.

Exempt if at time of payment
(1) it is reasonable to believe
employee is entitled to
exclusion from income under
section 911 or (2) the
employer is required by law
of the foreign country to
withhold income tax on such
payment.

Exempt unless (1) an
American employer by
agreement covers U.S.
citizens employed by its
foreign affiliates or (2) U.S.
citizen works for American
employer.

Exempt unless (1) on
American vessel or aircraft
and work is performed
under contract made in U.S.
or worker is employed on
vessel when it touches U.S.
port or (2) U.S. citizen works
for American employer
(except in a contiguous
country with which the U.S.
has an agreement for
unemployment
compensation) or in the U.S.
Virgin Islands.

Fringe benefits.

Taxable on excess of fair market value of the benefit over the sum of an amount paid for it
by the employee and any amount excludable by law. However, special valuation rules may
apply. Benefits provided under cafeteria plans may qualify for exclusion from wages for
social security, Medicare, and FUTA taxes. See Pub. 15-B for details.

Government employment:
State/local governments and political
subdivisions, employees of:
1.

Salaries and wages (includes payments
to most elected and appointed officials.)
See chapter 3 of Pub. 963.

Withhold

Generally, taxable for (1)
services performed by
employees who are either
(a) covered under a
section 218 agreement or
(b) not covered under a
section 218 agreement
and not a member of a
public retirement system
(mandatory social security
and Medicare coverage),
and (2) (for Medicare tax
only) for services
performed by employees
hired or rehired after
3/31/86 who aren't covered
under a section 218
agreement or the
mandatory social security
provisions, unless
specifically excluded by
law. See Pub. 963.

Exempt

2.

Election workers. Election individuals
are workers who are employed to
perform services for state or local
governments at election booths in
connection with national, state, or local
elections.

Exempt

Taxable if paid $1,800 or
more in 2018 (lesser
amount if specified by a
section 218 social security
agreement). See Revenue
Ruling 2000-6.

Exempt

Withhold

Exempt if serving on a
temporary basis in case of
fire, storm, snow,
earthquake, flood, or
similar emergency.

Exempt

Withhold

Taxable for Medicare.
Taxable for social security
unless hired before 1984.
See section 3121(b)(5).

Exempt

Note. File Form W-2 for payments of
$600 or more even if no social security,
or Medicare taxes were withheld.
3.

Emergency workers. Emergency
workers who were hired on a temporary
basis in response to a specific
unforeseen emergency and aren't
intended to become permanent
employees.

U.S. federal government employees.

Publication 15 (2018)

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Special Classes of Employment and
Special Types of Payments

Treatment Under Employment Taxes
Income Tax Withholding

Social Security and
Medicare (including
Additional Medicare Tax
when wages are paid in
excess of $200,000)

FUTA

Homeworkers (industrial, cottage
industry):
1.

Common law employees.

Withhold

Taxable

Taxable

2.

Statutory employees. See section 2 for
details.

Exempt

Taxable if paid $100 or
more in cash in a year.

Exempt

Hospital employees:
1.

Interns.

Withhold

Taxable

Exempt

2.

Patients.

Withhold

Taxable (Exempt for state
or local government
hospitals.)

Exempt

Household employees:
1.

Domestic service in private homes.
Farmers, see Pub. 51.

Exempt (withhold if both
employer and employee
agree).

Taxable if paid $2,100 or
more in cash in 2018.
Exempt if performed by an
individual under age 18
during any portion of the
calendar year and isn't the
principal occupation of the
employee.

Taxable if employer paid
total cash wages of $1,000
or more in any quarter in the
current or preceding
calendar year.

2.

Domestic service in college clubs,
fraternities, and sororities.

Exempt (withhold if both
employer and employee
agree).

Exempt if paid to regular
student; also exempt if
employee is paid less than
$100 in a year by an
income-tax-exempt
employer.

Taxable if employer paid
total cash wages of $1,000
or more in any quarter in the
current or preceding
calendar year.

Insurance for employees:
1.

Accident and health insurance
premiums under a plan or system for
employees and their dependents
generally or for a class or classes of
employees and their dependents.

Exempt (except 2%
shareholder-employees of S
corporations).

Exempt

Exempt

2.

Group-term life insurance costs. See
Pub. 15-B for details.

Exempt

Exempt, except for the
cost of group-term life
insurance includible in the
employee's gross income.
Special rules apply for
former employees.

Exempt

Insurance agents or solicitors:
1.

Full-time life insurance salesperson.

Withhold only if employee
under common law. See
section 2.

Taxable

Taxable if (1) employee
under common law and (2)
not paid solely by
commissions.

2.

Other salesperson of life, casualty, etc.,
insurance.

Withhold only if employee
under common law.

Taxable only if employee
under common law.

Taxable if (1) employee
under common law and (2)
not paid solely by
commissions.

Interest on loans with below-market
interest rates (foregone interest and deemed
original issue discount).

See Pub. 15-A.

Leave-sharing plans: Amounts paid to an
employee under a leave-sharing plan.

Withhold

Taxable

Taxable

Newspaper carriers and vendors:
Newspaper carriers under age 18; newspaper
and magazine vendors buying at fixed prices
and retaining receipts from sales to
customers. See Pub. 15-A for information on
statutory nonemployee status.

Exempt (withhold if both
employer and employee
voluntarily agree).

Exempt

Exempt

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Publication 15 (2018)

Special Classes of Employment and
Special Types of Payments

Treatment Under Employment Taxes
Income Tax Withholding

Social Security and
Medicare (including
Additional Medicare Tax
when wages are paid in
excess of $200,000)

FUTA

Noncash payments:
1.

For household work, agricultural labor,
and service not in the course of the
employer's trade or business.

Exempt (withhold if both
employer and employee
voluntarily agree.)

Exempt

Exempt

2.

To certain retail commission
salespersons ordinarily paid solely on a
cash commission basis.

Optional with employer,
except to the extent
employee's supplemental
wages during the year
exceed $1 million.

Taxable

Taxable

Nonprofit organizations.

See Pub. 15-A.

Officers or shareholders of an S
Corporation: Distributions and other
payments by an S corporation to a corporate
officer or shareholder must be treated as
wages to the extent the amounts are
reasonable compensation for services to the
corporation by an employee. See the
Instructions for Form 1120S.

Withhold

Taxable

Taxable

Partners: Payments to general or limited
partners of a partnership. See Pub. 541 for
partner reporting rules.

Exempt

Exempt

Exempt

Exempt

Exempt

Railroads: Payments subject to the Railroad
Withhold
Retirement Act. See Pub. 915 for more details.
Religious exemptions.

See Pub. 15-A and Pub. 517.

Retirement and pension plans:
1.

Employer contributions to a qualified
plan.

Exempt

Exempt

Exempt

2.

Elective employee contributions and
deferrals to a plan containing a qualified
cash or deferred compensation
arrangement (for example, 401(k)).

Generally exempt, but see
section 402(g) for limitation.

Taxable

Taxable

3.

Employer contributions to individual
retirement accounts under simplified
employee pension plan (SEP).

Generally exempt, but see
section 402(g) for salary
reduction SEP limitation.

Exempt, except for amounts contributed under a salary
reduction SEP agreement.

4.

Employer contributions to section
403(b) annuities.

Generally exempt, but see
section 402(g) for limitation.

Taxable if paid through a salary reduction agreement
(written or otherwise).

5.

Employee salary reduction contributions
to a SIMPLE retirement account.

Exempt

Taxable

Taxable

6.

Distributions from qualified retirement
and pension plans and section 403(b)
annuities. See Pub. 15-A for information
on pensions, annuities, and employer
contributions to nonqualified deferred
compensation arrangements.

Withhold, but recipient may
elect exemption on Form
W-4P in certain cases;
mandatory 20% withholding
applies to an eligible rollover
distribution that isn't a direct
rollover; exempt for direct
rollover. See Pub. 15-A.

Exempt

Exempt

7.

Employer contributions to a section
457(b) plan.

Generally exempt but see
section 402(g) limitation.

Taxable

Taxable

8.

Employee salary reduction contributions
to a section 457(b) plan.

Generally exempt but see
section 402(g) salary
reduction limitation.

Taxable

Taxable

Salespersons:
1.

Common law employees.

Withhold

Taxable

Taxable

2.

Statutory employees.

Exempt

Taxable

Taxable, except for full-time
life insurance sales agents.

3.

Statutory nonemployees (qualified real
estate agents, direct sellers, and certain
companion sitters). See Pub. 15-A for
details.

Exempt

Exempt

Exempt

Publication 15 (2018)

Page 41

Special Classes of Employment and
Special Types of Payments

Treatment Under Employment Taxes
Income Tax Withholding

Social Security and
Medicare (including
Additional Medicare Tax
when wages are paid in
excess of $200,000)

FUTA

Scholarships and fellowship grants
(includible in income under section
117(c)).

Withhold

Taxability depends on the nature of the employment and
the status of the organization. See Students, scholars,
trainees, teachers, etc. below.

Severance or dismissal pay.

Withhold

Taxable

Taxable

Service not in the course of the
employer's trade or business (other than
on a farm operated for profit or for
household employment in private homes).

Withhold only if employee
earns $50 or more in cash in
a quarter and works on 24 or
more different days in that
quarter or in the preceding
quarter.

Taxable if employee
receives $100 or more in
cash in a calendar year.

Taxable only if employee
earns $50 or more in cash in
a quarter and works on 24
or more different days in
that quarter or in the
preceding quarter.

Sick pay. See Pub. 15-A for more information. Withhold

Exempt after end of 6 calendar months after the calendar
month employee last worked for employer.

Students, scholars, trainees, teachers,
etc.:
1.

Student enrolled and regularly attending
classes, performing services for:
a.

Private school, college, or
university.

Withhold

Exempt

Exempt

b.

Auxiliary nonprofit organization
operated for and controlled by
school, college, or university.

Withhold

Exempt unless services
are covered by a section
218 (Social Security Act)
agreement.

Exempt

c.

Public school, college, or
university.

Withhold

Exempt unless services
are covered by a section
218 (Social Security Act)
agreement.

Exempt

2.

Full-time student performing service for
academic credit, combining instruction
with work experience as an integral part
of the program.

Withhold

Taxable

Exempt unless program was
established for or on behalf
of an employer or group of
employers.

3.

Student nurse performing part-time
services for nominal earnings at hospital
as incidental part of training.

Withhold

Exempt

Exempt

4.

Student employed by organized camps.

Withhold

Taxable

Exempt

5.

Student, scholar, trainee, teacher, etc.,
as nonimmigrant alien under section
101(a)(15)(F), (J), (M), or (Q) of
Immigration and Nationality Act (that is,
aliens holding F-1, J-1, M-1, or Q-1
visas).

Withhold unless excepted by
regulations.

Exempt if service is performed for purpose specified in
section 101(a)(15)(F), (J), (M), or (Q) of Immigration and
Nationality Act. However, these taxes may apply if the
employee becomes a resident alien. See the special
residency tests for exempt individuals in chapter 1 of Pub.
519.

Withhold

Exempt under certain conditions. See Pub. 15-A.

Supplemental unemployment
compensation plan benefits.
Tips:
1.

If $20 or more in a month.

Withhold

Taxable

Taxable for all tips reported
in writing to employer.

2.

If less than $20 in a month. See section
6 for more information.

Exempt

Exempt

Exempt

Exempt

Exempt

Exempt

Worker's compensation.

Page 42

Publication 15 (2018)

16. Third-Party Payer
Arrangements
An employer may outsource some or all of its federal employment tax withholding, reporting and payment obligations. An employer who outsources payroll and related tax
duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a
third-party payer, generally will remain responsible for
those duties, including liability for the taxes. However, see
Certified professional employer organization (CPEO),
later, for an exception.
If an employer outsources some or all of its payroll responsibilities, the employer should consider the following
information.
The employer remains responsible for federal tax deposits and other federal tax payments even though the
employer may forward the tax amounts to the
third-party payer to make the deposits and payments.
If the third party fails to make the deposits and payments, the IRS may assess penalties and interest on
the employer’s account. As the employer, you may be
liable for all taxes, penalties, and interest due. The
employer may also be held personally liable for certain
unpaid federal taxes.
If the employer’s account has any issues, the IRS will
send correspondence to the employer at the address
of record. We strongly recommend that the employer
maintain its address as the address of record with the
IRS. Having correspondence sent to the address of
the third-party payer may significantly limit the employer’s ability to be informed about tax matters involving the employer’s business.
When a third party enrolls an employer in the EFTPS
for federal tax deposits, the employer will receive an
Inquiry PIN. Employers should activate and use this
Inquiry PIN to monitor their account and ensure the
third party is making the required tax deposits.
The following are common third-party payers who an
employer may contract with to perform payroll and related
tax duties.
Payroll service provider (PSP).
Reporting agent.
Agent with approved Form 2678.
Payer designated under section 3504.
Certified Professional Employer Organization.
Payroll service provider (PSP). A PSP helps administer payroll and payroll-related tax duties on behalf of the
employer. A PSP may prepare paychecks for employees,
prepare and file employment tax returns, prepare Form
W-2, and make federal tax deposits and other federal tax
payments. A PSP performs these functions using the EIN
of the employer. A PSP isn't liable as either an employer
or an agent of the employer for the employer’s employPublication 15 (2018)

ment taxes. If an employer is using a PSP to perform its
tax duties, the employer remains liable for its employment
tax obligations, including liability for employment taxes.
An employer who uses a PSP should ensure the PSP is
using EFTPS to make federal tax deposits on behalf of the
employer so the employer can confirm that the payments
are being made on its behalf.
Reporting agent. A reporting agent is a type of PSP. A
reporting agent helps administer payroll and payroll-related tax duties on behalf of the employer, including authorization to electronically sign and file forms set forth on
Form 8655. An employer uses Form 8655 to authorize a
reporting agent to perform functions on behalf of the employer. A reporting agent performs these functions using
the EIN of the employer. A reporting agent isn't liable as
either an employer or an agent of the employer for the employer’s employment taxes. If an employer is using a reporting agent to perform its tax duties, the employer remains liable for its employment obligations, including
liability for employment taxes.
A reporting agent must use EFTPS to make federal tax
deposits on behalf of an employer. The employer has access to EFTPS to confirm federal tax deposits were made
on its behalf.
For more information on reporting agents, see Revenue
Procedure 2012-32, 2012-34 I.R.B. 267, at IRS.gov/irb/
2012-34_IRB/ar08.html and Pub. 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors.
Agent with an approved Form 2678. An agent with an
approved Form 2678 helps administer payroll and related
tax duties on behalf of the employer. An agent authorized
under section 3504 may pay wages or compensation to
some or all of the employees of an employer, prepare and
file employment tax returns as set forth on Form 2678,
prepare Form W-2, and make federal tax deposits and
other federal tax payments. An employer uses Form 2678
to request authorization to appoint an agent to perform
functions on behalf of the employer. An agent with an approved Form 2678 is authorized to perform these functions using its own EIN. The agent files a Schedule R
(Form 941) to allocate wages and taxes to the employers
it represents as an agent.
If an employer is using an agent with an approved Form
2678 to perform its tax duties, the agent and the employer
are jointly liable for the employment taxes and related tax
duties for which the agent is authorized to perform.
Form 2678 doesn't apply to FUTA taxes reportable on
Form 940 unless the employer is a home care service recipient receiving home care services through a program
administered by a federal, state, or local government
agency.
For more information on an agent with an approved
Form 2678, see Revenue Procedure 2013-39, 2013-52
I.R.B. 830, at IRS.gov/irb/2013-52_IRB/ar15.html.
Payer designated under section 3504. In certain circumstances, the IRS may designate a third-party payer to
perform the acts of an employer. The IRS will designate a
third party-payer on behalf of an employer if the third-party
Page 43

has a service agreement with the employer. A service
agreement is an agreement between the third-party payer
and an employer in which the third-party payer (1) asserts
it is the employer of individuals performing services for the
employer; (2) pays wages to the individuals that perform
services for the employer; and (3) assumes responsibility
to withhold, report, and pay federal employment taxes for
the wages it pays to the individuals that perform services
for the employer.
A payer designated under section 3504 performs tax
duties under the service agreement using its own EIN. If
the IRS designates a third-party payer under section
3504, the designated payer and the employer are jointly liable for the employment taxes and related tax duties for
which the third-party payer is designated.
For more information on a payer designated under section 3504, see Regulations section 31.3504-2.
Certified
professional
employer
organization
(CPEO). The Tax Increase Prevention Act of 2014 required the IRS to establish a voluntary certification program for professional employer organizations (PEOs).
PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are
typically paid a fee based on payroll costs. To become
and remain certified under the certification program, certified professional employer organizations (CPEOs) must
meet various requirements described in sections 3511
and 7705 and related published guidance. Certification as
a CPEO may affect the employment tax liabilities of both
the CPEO and its customers. A CPEO is generally treated
as the employer of any individual who performs services
for a customer of the CPEO and is covered by a contract
described in section 7705(e)(2) between the CPEO and
the customer (CPEO contract), but only for wages and
other compensation paid to the individual by the CPEO.
However, with respect to certain employees covered by a
CPEO contract, a customer may also be treated as an
employer of the employees and, consequently, may also
be liable for federal employment taxes imposed on wages
and other compensation paid by the CPEO to such employees. For more information, go to IRS.gov/CPEO.

17. How To Use the Income
Tax Withholding Tables
Changes made under P.L. 115-97 will affect your

TIP employees' tax liability for 2018. The federal in-

come tax withholding methods described in this
section are the methods that you should use for 2018. The
new withholding tables are designed to work with the
Forms W-4 that your employees previously gave you. See
2018 federal income tax withholding and Exempt Form
W-4 under What’s New for more information. To help employees determine their withholding, the IRS is revising
the withholding tax calculator available at IRS.gov/
W4App. The IRS anticipates that this calculator will be

available by the end of February. Encourage your employees to use the withholding calculator to determine if they
should give you a new Form W-4 for 2018.
There are several ways to figure income tax withholding. The following methods of withholding are based on
the information you get from your employees on Form
W-4. You must first reduce the wages you pay your employees by nontaxable wages before figuring the tax to
withhold on taxable wages. See section 5 and Pub. 15-B
for more information about nontaxable wages. See section 9 for more information on Form W-4.
Adjustments aren't required when there will be

TIP more than the usual number of pay periods, for
example, 27 biweekly pay dates instead of 26.

Wage Bracket Method
Under the wage bracket method, find the proper table (on
pages 48–67) for your payroll period and the employee's
marital status as shown on his or her Form W-4. Then,
based on the number of withholding allowances claimed
on the Form W-4 and the amount of taxable wages, find
the amount of income tax to withhold. If your employee is
claiming more than 10 withholding allowances, see below.
If you can't use the wage bracket tables because taxable wages exceed the amount shown in the last bracket of
the table, use the percentage method of withholding described below. Be sure to reduce taxable wages by the
amount of total withholding allowances in Table 5 before
using the percentage method tables (pages 46–47).
Adjusting wage bracket withholding for employees
claiming more than 10 withholding allowances. The
wage bracket tables can be used if an employee claims
up to 10 allowances. More than 10 allowances may be
claimed because of the special withholding allowance, additional allowances for deductions and credits, and the
system itself.
Adapt the tables to more than 10 allowances as follows:
1. Multiply the number of withholding allowances over
10 by the allowance value for the payroll period. The
allowance values are in Table 5, later.
2. Subtract the result from the employee's taxable wages.
3. On this amount, find and withhold the tax in the column for 10 allowances.
This is a voluntary method. If you use the wage bracket
tables, you may continue to withhold the amount in the
“10” column when your employee has more than 10 allowances, using the method above. You can also use any
other method described next.

Percentage Method
If you don't want to use the wage bracket tables on pages
48–67 to figure how much income tax to withhold, you can

Page 44

Publication 15 (2018)

use a percentage computation based on Table 5, later,
and the appropriate rate table. This method works for any
number of withholding allowances the employee claims
and any amount of wages.
Use these steps to figure the income tax to withhold under the percentage method.
1. Multiply one withholding allowance for your payroll
period (see Table 5, later) by the number of allowances the employee claims.
2. Subtract that amount from the employee's taxable wages.
3. Determine the amount to withhold from the appropriate table on pages 46–47.

Table 5. Percentage Method—2018 Amount
for One Withholding Allowance
Payroll Period

One Withholding
Allowance

Weekly . . . . . . . . . . . . . . . . . . . . . . . . . .
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . .
Semimonthly . . . . . . . . . . . . . . . . . . . . . .
Monthly . . . . . . . . . . . . . . . . . . . . . . . . . .
Quarterly . . . . . . . . . . . . . . . . . . . . . . . . .
Semiannually . . . . . . . . . . . . . . . . . . . . . .
Annually . . . . . . . . . . . . . . . . . . . . . . . . .
Daily or miscellaneous (each day of the payroll
period) . . . . . . . . . . . . . . . . . . . . . . . . . .

$

79.80
159.60
172.90
345.80
1,037.50
2,075.00
4,150.00
16.00

Example. An unmarried employee is paid $800
weekly. This employee has in effect a Form W-4 claiming
two withholding allowances. Using the percentage
method, figure the income tax to withhold as follows:
1.
2.
3.
4.
5.
6.

Total wage payment . . . . . . . . . . .
One allowance . . . . . . . . . . . . . .
Allowances claimed on Form W-4 . .
Multiply line 2 by line 3 . . . . . . . . .
Amount subject to withholding
(subtract line 4 from line 1) . . . . . . .
Tax to be withheld on $640.40 from
Table 1—single person, page 46 . . .

Publication 15 (2018)

$79.80
2

$800.00

$159.60
$640.40

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. You may also round the tax for the pay
period to the nearest dollar. If rounding is used, it must be
used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by dropping amounts under 50 cents and increasing amounts from 50 to 99 cents
to the next dollar. For example, $2.30 becomes $2 and
$2.50 becomes $3. This rounding meets the tolerances
under section 3402(h)(4).
Annual income tax withholding. Figure the income tax
to withhold on annual wages under the Percentage
Method for an annual payroll period. Then prorate the tax
back to the payroll period.
Example. A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly
wages by 52 weeks to figure the annual wage of $52,000.
Subtract $16,600 (the value of four withholding allowances for 2018) for a balance of $35,400. Using Table 7(b)
on page 47, $2,481 is withheld. Divide the annual tax by
52. The weekly income tax to withhold is $47.71.

Alternative Methods of Income Tax
Withholding
Rather than the Wage Bracket Method or Percentage
Method described in this section, you can use an alternative method to withhold income tax. Pub. 15-A describes
these alternative methods and contains:
Formula tables for percentage method withholding (for
automated payroll systems),
Wage bracket percentage method tables (for automated payroll systems), and
Combined income, social security, and Medicare tax
withholding tables.
Some of the alternative methods explained in Pub.
15-A are annualized wages, average estimated wages,
cumulative wages, and part-year employment.

$64.67

Page 45

Percentage Method Tables for Income Tax Withholding
(For Wages Paid in 2018)
TABLE 1—WEEKLY Payroll Period
(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is: to withhold is:
withholding allowances) is:
Not over $71 . . . . . . . . . . $0
Not over $222 . . . . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$71
—$254 . . $0.00 plus 10%
—$71
$222
—$588 . .
$254
—$815 . . $18.30 plus 12%
—$254
$588
—$1,711 . .
$815
—$1,658 . . $85.62 plus 22%
—$815
$1,711
—$3,395 . .
$1,658
—$3,100 . . $271.08 plus 24%
—$1,658
$3,395
—$6,280 . .
$3,100
—$3,917 . . $617.16 plus 32%
—$3,100
$6,280
—$7,914 . .
$3,917
—$9,687 . . $878.60 plus 35%
—$3,917
$7,914
—$11,761 . .
$9,687 . . . . . . . . . . . . $2,898.10 plus 37%
—$9,687 $11,761 . . . . . . . . . . .
TABLE 2—BIWEEKLY Payroll Period

The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$222
$36.60 plus 12%
—$588
$171.36 plus 22%
—$1,711
$541.84 plus 24%
—$3,395
$1,234.24 plus 32%
—$6,280
$1,757.12 plus 35%
—$7,914
$3,103.57 plus 37%
—$11,761

(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is: to withhold is:
withholding allowances) is:
Not over $142 . . . . . . . . . $0
Not over $444 . . . . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$142
—$509 . . $0.00 plus 10%
—$142
$444
—$1,177 . .
$509
—$1,631 . . $36.70 plus 12%
—$509
$1,177
—$3,421 . .
$1,631
—$3,315 . . $171.34 plus 22%
—$1,631
$3,421
—$6,790 . .
$3,315
—$6,200 . . $541.82 plus 24%
—$3,315
$6,790
—$12,560 . .
$6,200
—$7,835 . . $1,234.22 plus 32%
—$6,200 $12,560
—$15,829 . .
$7,835
—$19,373 . . $1,757.42 plus 35%
—$7,835 $15,829
—$23,521 . .
$19,373 . . . . . . . . . . . . $5,795.72 plus 37%
—$19,373 $23,521 . . . . . . . . . . .
TABLE 3—SEMIMONTHLY Payroll Period

The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$444
$73.30 plus 12%
—$1,177
$342.58 plus 22%
—$3,421
$1,083.76 plus 24%
—$6,790
$2,468.56 plus 32%
—$12,560
$3,514.64 plus 35%
—$15,829
$6,206.84 plus 37%
—$23,521

(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is: to withhold is:
withholding allowances) is:
Not over $154 . . . . . . . . . $0
Not over $481 . . . . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$154
—$551 . . $0.00 plus 10%
—$154
$481
—$1,275 . .
$551
—$1,767 . . $39.70 plus 12%
—$551
$1,275
—$3,706 . .
$1,767
—$3,592 . . $185.62 plus 22%
—$1,767
$3,706
—$7,356 . .
$3,592
—$6,717 . . $587.12 plus 24%
—$3,592
$7,356
—$13,606 . .
$6,717
—$8,488 . . $1,337.12 plus 32%
—$6,717 $13,606
—$17,148 . .
$8,488
—$20,988 . . $1,903.84 plus 35%
—$8,488 $17,148
—$25,481 . .
$20,988 . . . . . . . . . . . . $6,278.84 plus 37%
—$20,988 $25,481 . . . . . . . . . . .
TABLE 4—MONTHLY Payroll Period

The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$481
$79.40 plus 12%
—$1,275
$371.12 plus 22%
—$3,706
$1,174.12 plus 24%
—$7,356
$2,674.12 plus 32%
—$13,606
$3,807.56 plus 35%
—$17,148
$6,724.11 plus 37%
—$25,481

(a) SINGLE person (including head of household)—
If the amount of wages
(after subtracting
The amount of income tax
withholding allowances) is: to withhold is:
Not over $308 . . . . . . . . . $0
Over—
But not over—
of excess over—
$308
—$1,102 . . $0.00 plus 10%
—$308
$1,102
—$3,533 . . $79.40 plus 12%
—$1,102
$3,533
—$7,183 . . $371.12 plus 22%
—$3,533
$7,183
—$13,433 . . $1,174.12 plus 24%
—$7,183
$13,433
—$16,975 . . $2,674.12 plus 32%
—$13,433
$16,975
—$41,975 . . $3,807.56 plus 35%
—$16,975
$41,975 . . . . . . . . . . . . $12,557.56 plus 37%
—$41,975

Page 46

(b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
Not over $963 . . . . . . . . .
Over—
But not over—
$963
—$2,550 . .
$2,550
—$7,413 . .
$7,413
—$14,713 . .
$14,713
—$27,213 . .
$27,213
—$34,296 . .
$34,296
—$50,963 . .
$50,963 . . . . . . . . . . .

The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$963
$158.70 plus 12%
—$2,550
$742.26 plus 22%
—$7,413
$2,348.26 plus 24%
—$14,713
$5,348.26 plus 32%
—$27,213
$7,614.82 plus 35%
—$34,296
$13,448.27 plus 37%
—$50,963

Publication 15 (2018)

Percentage Method Tables for Income Tax Withholding (continued)
(For Wages Paid in 2018)
TABLE 5—QUARTERLY Payroll Period
(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is: to withhold is:
withholding allowances) is:
Not over $925 . . . . . . . . . $0
Not over $2,888 . . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$925
—$3,306 . . $0.00 plus 10%
—$925
$2,888
—$7,650 . .
$3,306
—$10,600 . . $238.10 plus 12%
—$3,306
$7,650
—$22,238 . .
$10,600
—$21,550 . . $1,113.38 plus 22%
—$10,600 $22,238
—$44,138 . .
$21,550
—$40,300 . . $3,522.38 plus 24%
—$21,550 $44,138
—$81,638 . .
$40,300
—$50,925 . . $8,022.38 plus 32%
—$40,300 $81,638 —$102,888 . .
$50,925 —$125,925 . . $11,422.38 plus 35%
—$50,925 $102,888 —$152,888 . .
$125,925 . . . . . . . . . . . $37,672.38 plus 37%
—$125,925 $152,888 . . . . . . . . . . .
TABLE 6—SEMIANNUAL Payroll Period

The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$2,888
$476.20 plus 12%
—$7,650
$2,226.76 plus 22%
—$22,238
$7,044.76 plus 24%
—$44,138
$16,044.76 plus 32%
—$81,638
$22,844.76 plus 35%
—$102,888
$40,344.76 plus 37%
—$152,888

(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is: to withhold is:
withholding allowances) is:
Not over $1,850 . . . . . . . . $0
Not over $5,775 . . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$1,850
—$6,613 . . $0.00 plus 10%
—$1,850
$5,775
—$15,300 . .
$6,613
—$21,200 . . $476.30 plus 12%
—$6,613 $15,300
—$44,475 . .
$21,200
—$43,100 . . $2,226.74 plus 22%
—$21,200 $44,475
—$88,275 . .
$43,100
—$80,600 . . $7,044.74 plus 24%
—$43,100 $88,275 —$163,275 . .
$80,600 —$101,850 . . $16,044.74 plus 32%
—$80,600 $163,275 —$205,775 . .
$101,850 —$251,850 . . $22,844.74 plus 35%
—$101,850 $205,775 —$305,775 . .
$251,850 . . . . . . . . . . . $75,344.74 plus 37%
—$251,850 $305,775 . . . . . . . . . . .
TABLE 7—ANNUAL Payroll Period

The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$5,775
$952.50 plus 12%
—$15,300
$4,453.50 plus 22%
—$44,475
$14,089.50 plus 24%
—$88,275
$32,089.50 plus 32%
—$163,275
$45,689.50 plus 35%
—$205,775
$80,689.50 plus 37%
—$305,775

(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is: to withhold is:
withholding allowances) is:
Not over $3,700 . . . . . . . . $0
Not over $11,550 . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$3,700
—$13,225 . . $0.00 plus 10%
—$3,700 $11,550
—$30,600 . .
$13,225
—$42,400 . . $952.50 plus 12%
—$13,225 $30,600
—$88,950 . .
$42,400
—$86,200 . . $4,453.50 plus 22%
—$42,400 $88,950 —$176,550 . .
$86,200 —$161,200 . . $14,089.50 plus 24%
—$86,200 $176,550 —$326,550 . .
$161,200 —$203,700 . . $32,089.50 plus 32%
—$161,200 $326,550 —$411,550 . .
$203,700 —$503,700 . . $45,689.50 plus 35%
—$203,700 $411,550 —$611,550 . .
$503,700 . . . . . . . . . . . $150,689.50 plus 37%
—$503,700 $611,550 . . . . . . . . . . .
TABLE 8—DAILY or MISCELLANEOUS Payroll Period

The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$11,550
$1,905.00 plus 12%
—$30,600
$8,907.00 plus 22%
—$88,950
$28,179.00 plus 24%
—$176,550
$64,179.00 plus 32%
—$326,550
$91,379.00 plus 35%
—$411,550
$161,379.00 plus 37%
—$611,550

(a) SINGLE person (including head of household)—
If the amount of wages
(after subtracting
withholding allowances)
divided by the number of
The amount of income tax
days in the payroll period is: to withhold per day is:
Not over $14.20 . . . . . . . . $0
Over—
But not over—
of excess over—
$14.20
—$50.90 . . $0.00 plus 10%
—$14.20
$50.90
—$163.10 . . $3.67 plus 12%
—$50.90
$163.10
—$331.50 . . $17.13 plus 22%
—$163.10
$331.50
—$620.00 . . $54.18 plus 24%
—$331.50
$620.00
—$783.50 . . $123.42 plus 32%
—$620.00
$783.50 —$1,937.30 . . $175.74 plus 35%
—$783.50
$1,937.30 . . . . . . . . . . . $579.57 plus 37%
—$1,937.30

Publication 15 (2018)

(b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances)
divided by the number of
days in the payroll period is:
Not over $44.40 . . . . . . .
Over—
But not over—
$44.40
—$117.70 . .
$117.70
—$342.10 . .
$342.10
—$679.00 . .
$679.00 —$1,256.00 . .
$1,256.00 —$1,582.90 . .
$1,582.90 —$2,352.10 . .
$2,352.10 . . . . . . . . . . .

The amount of income tax
to withhold per day is:
$0
of excess over—
$0.00 plus 10%
—$44.40
$7.33 plus 12%
—$117.70
$34.26 plus 22%
—$342.10
$108.38 plus 24%
—$679.00
$246.86 plus 32%
—$1,256.00
$351.47 plus 35%
—$1,582.90
$620.69 plus 37%
—$2,352.10

Page 47

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

$ 0
75
80
85
90
95
100
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580

$75
80
85
90
95
100
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590

$0
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12
13
13
14
15
16
17
18
20
21
22
23
24
26
27
28
29
30
32
33
34
35
36
38
39
40
41
42
44
45
46
47
48
50
51
52
53
54
56
57
58

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
5
6
7
8
9
10
11
12
13
14
15
16
17
18
20
21
22
23
24
26
27
28
29
30
32
33
34
35
36
38
39
40
41
42
44
45
46
47
48

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
20
21
22
23
24
26
27
28
29
30
32
33
34
35
36
38
39

The amount of income tax to be withheld is—
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
2
0
0
0
3
0
0
0
4
0
0
0
5
0
0
0
6
0
0
0
7
0
0
0
8
0
0
0
9
1
0
0
10
2
0
0
11
3
0
0
12
4
0
0
13
5
0
0
14
6
0
0
15
7
0
0
16
8
0
0
17
9
1
0
18
10
2
0
20
11
3
0
21
12
4
0
22
13
5
0
23
14
6
0
24
15
7
0
26
16
8
1
27
17
9
2
28
18
10
3
29
20
11
4

590
600
610
620
630

600
610
620
630
640

59
60
62
63
64

50
51
52
53
54

40
41
42
44
45

30
32
33
34
35

Page 48

21
22
23
24
26

12
13
14
15
16

5
6
7
8
9

8

9

10

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
1

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Publication 15 (2018)

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—

$640
650
660
670
680

$650
660
670
680
690

$65
66
68
69
70

$56
57
58
59
60

$46
47
48
50
51

$36
38
39
40
41

$27
28
29
30
32

$17
19
20
21
22

$10
11
12
13
14

$2
3
4
5
6

$0
0
0
0
0

$0
0
0
0
0

$0
0
0
0
0

690
700
710
720
730

700
710
720
730
740

71
72
74
75
76

62
63
64
65
66

52
53
54
56
57

42
44
45
46
47

33
34
35
36
38

23
25
26
27
28

15
16
17
18
19

7
8
9
10
11

0
0
1
2
3

0
0
0
0
0

0
0
0
0
0

740
750
760
770
780

750
760
770
780
790

77
78
80
81
82

68
69
70
71
72

58
59
60
62
63

48
50
51
52
53

39
40
41
42
44

29
31
32
33
34

20
21
22
23
25

12
13
14
15
16

4
5
6
7
8

0
0
0
0
0

0
0
0
0
0

790
800
810
820
830

800
810
820
830
840

83
84
86
88
90

74
75
76
77
78

64
65
66
68
69

54
56
57
58
59

45
46
47
48
50

35
37
38
39
40

26
27
28
29
31

17
18
19
20
21

9
10
11
12
13

1
2
3
4
5

0
0
0
0
0

840
850
860
870
880

850
860
870
880
890

92
94
97
99
101

80
81
82
83
84

70
71
72
74
75

60
62
63
64
65

51
52
53
54
56

41
43
44
45
46

32
33
34
35
37

22
23
25
26
27

14
15
16
17
18

6
7
8
9
10

0
0
0
1
2

890
900
910
920
930

900
910
920
930
940

103
105
108
110
112

86
88
90
92
94

76
77
78
80
81

66
68
69
70
71

57
58
59
60
62

47
49
50
51
52

38
39
40
41
43

28
29
31
32
33

19
20
21
22
23

11
12
13
14
15

3
4
5
6
7

940
950
960
970
980

950
960
970
980
990

114
116
119
121
123

97
99
101
103
105

82
83
84
86
88

72
74
75
76
77

63
64
65
66
68

53
55
56
57
58

44
45
46
47
49

34
35
37
38
39

25
26
27
28
29

16
17
18
19
20

8
9
10
11
12

990
1,000
1,010
1,020
1,030

1,000
1,010
1,020
1,030
1,040

125
127
130
132
134

108
110
112
114
116

90
92
94
97
99

78
80
81
82
83

69
70
71
72
74

59
61
62
63
64

50
51
52
53
55

40
41
43
44
45

31
32
33
34
35

21
22
23
25
26

13
14
15
16
17

1,040
1,050
1,060
1,070
1,080

1,050
1,060
1,070
1,080
1,090

136
138
141
143
145

119
121
123
125
127

101
103
105
108
110

84
86
88
90
92

75
76
77
78
80

65
67
68
69
70

56
57
58
59
61

46
47
49
50
51

37
38
39
40
41

27
28
29
31
32

18
19
20
21
22

1,090
1,100
1,110
1,120
1,130

1,100
1,110
1,120
1,130
1,140

147
149
152
154
156

130
132
134
136
138

112
114
116
119
121

94
97
99
101
103

81
82
83
84
86

71
73
74
75
76

62
63
64
65
67

52
53
55
56
57

43
44
45
46
47

33
34
35
37
38

23
25
26
27
28

1,140
1,150
1,160
1,170
1,180

1,150
1,160
1,170
1,180
1,190

158
160
163
165
167

141
143
145
147
149

123
125
127
130
132

105
108
110
112
114

88
90
92
95
97

77
79
80
81
82

68
69
70
71
73

58
59
61
62
63

49
50
51
52
53

39
40
41
43
44

29
31
32
33
34

1,190
1,200
1,210
1,220
1,230

1,200
1,210
1,220
1,230
1,240

169
171
174
176
178

152
154
156
158
160

134
136
138
141
143

116
119
121
123
125

99
101
103
106
108

83
85
86
88
90

74
75
76
77
79

64
65
67
68
69

55
56
57
58
59

45
46
47
49
50

35
37
38
39
40

1,240
1,250
1,260
1,270
1,280

1,250
1,260
1,270
1,280
1,290

180
182
185
187
189

163
165
167
169
171

145
147
149
152
154

127
130
132
134
136

110
112
114
117
119

92
95
97
99
101

80
81
82
83
85

70
71
73
74
75

61
62
63
64
65

51
52
53
55
56

41
43
44
45
46

$1,290 and over

Publication 15 (2018)

Use Table 1(a) for a SINGLE person on page 46. Also see the instructions on page 44.

Page 49

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

$ 0
225
235
245
255
265
275
285
295
305
315
325
335
345
355
365
375
385
395
405
415
425
435
445
455
465
475
485
495
505
515
525
535
545
555
565
575
585
595
605
615
625
635
645
655
665
675
685
695
705
715
725
735
745
755
765
775
785
795
805
815
825
835
845
855

$225
235
245
255
265
275
285
295
305
315
325
335
345
355
365
375
385
395
405
415
425
435
445
455
465
475
485
495
505
515
525
535
545
555
565
575
585
595
605
615
625
635
645
655
665
675
685
695
705
715
725
735
745
755
765
775
785
795
805
815
825
835
845
855
865

$0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
42
43
44
45
46
48
49
50
51
52
54
55
56
57
58
60
61
62
63
64
66
67
68
69

$0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
42
43
44
45
46
48
49
50
51
52
54
55
56
57
58
60

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
42
43
44
45
46
48
49
50

The amount of income tax to be withheld is—
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
2
0
0
0
3
0
0
0
4
0
0
0
5
0
0
0
6
0
0
0
7
0
0
0
8
0
0
0
9
1
0
0
10
2
0
0
11
3
0
0
12
4
0
0
13
5
0
0
14
6
0
0
15
7
0
0
16
8
0
0
17
9
1
0
18
10
2
0
19
11
3
0
20
12
4
0
21
13
5
0
22
14
6
0
23
15
7
0
24
16
8
0
25
17
9
1
26
18
10
2
27
19
11
3
28
20
12
4
29
21
13
5
30
22
14
6
31
23
15
7
32
24
16
8
33
25
17
9
34
26
18
10
35
27
19
11
36
28
20
12
37
29
21
13
38
30
22
14
39
31
23
15
40
32
24
16

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

865
875
885
895
905

875
885
895
905
915

70
72
73
74
75

61
62
63
64
66

51
52
54
55
56

42
43
44
45
46

9
10
11
12
13

1
2
3
4
5

0
0
0
0
0

0
0
0
0
0

Page 50

33
34
35
36
37

25
26
27
28
29

17
18
19
20
21

Publication 15 (2018)

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—

$915
925
935
945
955

$925
935
945
955
965

$76
78
79
80
81

$67
68
69
70
72

$57
58
60
61
62

$48
49
50
51
52

$38
39
41
42
43

$30
31
32
33
34

$22
23
24
25
26

$14
15
16
17
18

$6
7
8
9
10

$0
0
0
1
2

$0
0
0
0
0

965
975
985
995
1,005

975
985
995
1,005
1,015

82
84
85
86
87

73
74
75
76
78

63
64
66
67
68

54
55
56
57
58

44
45
47
48
49

35
36
37
38
39

27
28
29
30
31

19
20
21
22
23

11
12
13
14
15

3
4
5
6
7

0
0
0
0
0

1,015
1,025
1,035
1,045
1,055

1,025
1,035
1,045
1,055
1,065

88
90
91
92
93

79
80
81
82
84

69
70
72
73
74

60
61
62
63
64

50
51
53
54
55

41
42
43
44
45

32
33
34
35
36

24
25
26
27
28

16
17
18
19
20

8
9
10
11
12

0
1
2
3
4

1,065
1,075
1,085
1,095
1,105

1,075
1,085
1,095
1,105
1,115

94
96
97
98
99

85
86
87
88
90

75
76
78
79
80

66
67
68
69
70

56
57
59
60
61

47
48
49
50
51

37
38
39
41
42

29
30
31
32
33

21
22
23
24
25

13
14
15
16
17

5
6
7
8
9

1,115
1,125
1,135
1,145
1,155

1,125
1,135
1,145
1,155
1,165

100
102
103
104
105

91
92
93
94
96

81
82
84
85
86

72
73
74
75
76

62
63
65
66
67

53
54
55
56
57

43
44
45
47
48

34
35
36
37
38

26
27
28
29
30

18
19
20
21
22

10
11
12
13
14

1,165
1,175
1,185
1,195
1,205

1,175
1,185
1,195
1,205
1,215

106
108
109
110
111

97
98
99
100
102

87
88
90
91
92

78
79
80
81
82

68
69
71
72
73

59
60
61
62
63

49
50
51
53
54

39
41
42
43
44

31
32
33
34
35

23
24
25
26
27

15
16
17
18
19

1,215
1,225
1,235
1,245
1,255

1,225
1,235
1,245
1,255
1,265

112
114
115
116
117

103
104
105
106
108

93
94
96
97
98

84
85
86
87
88

74
75
77
78
79

65
66
67
68
69

55
56
57
59
60

45
47
48
49
50

36
37
38
39
41

28
29
30
31
32

20
21
22
23
24

1,265
1,275
1,285
1,295
1,305

1,275
1,285
1,295
1,305
1,315

118
120
121
122
123

109
110
111
112
114

99
100
102
103
104

90
91
92
93
94

80
81
83
84
85

71
72
73
74
75

61
62
63
65
66

51
53
54
55
56

42
43
44
45
47

33
34
35
36
37

25
26
27
28
29

1,315
1,325
1,335
1,345
1,355

1,325
1,335
1,345
1,355
1,365

124
126
127
128
129

115
116
117
118
120

105
106
108
109
110

96
97
98
99
100

86
87
89
90
91

77
78
79
80
81

67
68
69
71
72

57
59
60
61
62

48
49
50
51
53

38
39
41
42
43

30
31
32
33
34

1,365
1,375
1,385
1,395
1,405

1,375
1,385
1,395
1,405
1,415

130
132
133
134
135

121
122
123
124
126

111
112
114
115
116

102
103
104
105
106

92
93
95
96
97

83
84
85
86
87

73
74
75
77
78

63
65
66
67
68

54
55
56
57
59

44
45
47
48
49

35
36
37
38
39

1,415
1,425
1,435
1,445
1,455

1,425
1,435
1,445
1,455
1,465

136
138
139
140
141

127
128
129
130
132

117
118
120
121
122

108
109
110
111
112

98
99
101
102
103

89
90
91
92
93

79
80
81
83
84

69
71
72
73
74

60
61
62
63
65

50
51
53
54
55

41
42
43
44
45

1,465
1,475
1,485
1,495
1,505

1,475
1,485
1,495
1,505
1,515

142
144
145
146
147

133
134
135
136
138

123
124
126
127
128

114
115
116
117
118

104
105
107
108
109

95
96
97
98
99

85
86
87
89
90

75
77
78
79
80

66
67
68
69
71

56
57
59
60
61

47
48
49
50
51

1,515
1,525
1,535
1,545
1,555

1,525
1,535
1,545
1,555
1,565

148
150
151
152
153

139
140
141
142
144

129
130
132
133
134

120
121
122
123
124

110
111
113
114
115

101
102
103
104
105

91
92
93
95
96

81
83
84
85
86

72
73
74
75
77

62
63
65
66
67

53
54
55
56
57

1,565

1,575

154

145

135

126

116

107

97

87

78

68

59

$1,575 and over

Publication 15 (2018)

Use Table 1(b) for a MARRIED person on page 46. Also see the instructions on page 44.

Page 51

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

$ 0
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840

$145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860

$0
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
37
39
42
44
46
49
51
54
56
58
61
63
66
68
70
73
75
78

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
21
23
25
27
29
31
33
35
37
39
42
44
46
49
51
54
56
58

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39

The amount of income tax to be withheld is—
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
3
0
0
0
5
0
0
0
7
0
0
0
9
0
0
0
11
0
0
0
13
0
0
0
15
0
0
0
17
1
0
0
19
3
0
0
21
5
0
0
23
7
0
0

860
880
900
920
940

880
900
920
940
960

80
82
85
87
90

61
63
66
68
70

42
44
46
49
51

25
27
29
31
33

Page 52

9
11
13
15
17

0
0
0
0
1

0
0
0
0
0

8

9

10

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Publication 15 (2018)

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—

$960
980
1,000
1,020
1,040

$980
1,000
1,020
1,040
1,060

$92
94
97
99
102

$73
75
78
80
82

$54
56
58
61
63

$35
37
39
42
44

$19
21
23
25
27

$3
5
7
9
11

$0
0
0
0
0

$0
0
0
0
0

$0
0
0
0
0

$0
0
0
0
0

$0
0
0
0
0

1,060
1,080
1,100
1,120
1,140

1,080
1,100
1,120
1,140
1,160

104
106
109
111
114

85
87
90
92
94

66
68
70
73
75

47
49
51
54
56

29
31
33
35
37

13
15
17
19
21

0
0
1
3
5

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

1,160
1,180
1,200
1,220
1,240

1,180
1,200
1,220
1,240
1,260

116
118
121
123
126

97
99
102
104
106

78
80
82
85
87

59
61
63
66
68

39
42
44
47
49

23
25
27
29
31

7
9
11
13
15

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

1,260
1,280
1,300
1,320
1,340

1,280
1,300
1,320
1,340
1,360

128
130
133
135
138

109
111
114
116
118

90
92
94
97
99

71
73
75
78
80

51
54
56
59
61

33
35
37
39
42

17
19
21
23
25

1
3
5
7
9

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

1,360
1,380
1,400
1,420
1,440

1,380
1,400
1,420
1,440
1,460

140
142
145
147
150

121
123
126
128
130

102
104
106
109
111

83
85
87
90
92

63
66
68
71
73

44
47
49
51
54

27
29
31
33
35

11
13
15
17
19

0
0
0
1
3

0
0
0
0
0

0
0
0
0
0

1,460
1,480
1,500
1,520
1,540

1,480
1,500
1,520
1,540
1,560

152
154
157
159
162

133
135
138
140
142

114
116
118
121
123

95
97
99
102
104

75
78
80
83
85

56
59
61
63
66

37
39
42
44
47

21
23
25
27
29

5
7
9
11
13

0
0
0
0
0

0
0
0
0
0

1,560
1,580
1,600
1,620
1,640

1,580
1,600
1,620
1,640
1,660

164
166
169
171
176

145
147
150
152
154

126
128
130
133
135

107
109
111
114
116

87
90
92
95
97

68
71
73
75
78

49
51
54
56
59

31
33
35
37
40

15
17
19
21
23

0
1
3
5
7

0
0
0
0
0

1,660
1,680
1,700
1,720
1,740

1,680
1,700
1,720
1,740
1,760

180
184
189
193
198

157
159
162
164
166

138
140
142
145
147

119
121
123
126
128

99
102
104
107
109

80
83
85
87
90

61
63
66
68
71

42
44
47
49
52

25
27
29
31
33

9
11
13
15
17

0
0
0
0
1

1,760
1,780
1,800
1,820
1,840

1,780
1,800
1,820
1,840
1,860

202
206
211
215
220

169
171
176
180
184

150
152
154
157
159

131
133
135
138
140

111
114
116
119
121

92
95
97
99
102

73
75
78
80
83

54
56
59
61
64

35
37
40
42
44

19
21
23
25
27

3
5
7
9
11

1,860
1,880
1,900
1,920
1,940

1,880
1,900
1,920
1,940
1,960

224
228
233
237
242

189
193
198
202
206

162
164
166
169
171

143
145
147
150
152

123
126
128
131
133

104
107
109
111
114

85
87
90
92
95

66
68
71
73
76

47
49
52
54
56

29
31
33
35
37

13
15
17
19
21

1,960
1,980
2,000
2,020
2,040

1,980
2,000
2,020
2,040
2,060

246
250
255
259
264

211
215
220
224
228

176
180
184
189
193

155
157
159
162
164

135
138
140
143
145

116
119
121
123
126

97
99
102
104
107

78
80
83
85
88

59
61
64
66
68

40
42
44
47
49

23
25
27
29
31

2,060
2,080
2,100
2,120
2,140

2,080
2,100
2,120
2,140
2,160

268
272
277
281
286

233
237
242
246
250

198
202
206
211
215

167
169
171
176
180

147
150
152
155
157

128
131
133
135
138

109
111
114
116
119

90
92
95
97
100

71
73
76
78
80

52
54
56
59
61

33
35
37
40
42

2,160
2,180
2,200
2,220
2,240

2,180
2,200
2,220
2,240
2,260

290
294
299
303
308

255
259
264
268
272

220
224
228
233
237

185
189
193
198
202

159
162
164
167
169

140
143
145
147
150

121
123
126
128
131

102
104
107
109
112

83
85
88
90
92

64
66
68
71
73

44
47
49
52
54

$2,260 and over

Publication 15 (2018)

Use Table 2(a) for a SINGLE person on page 46. Also see the instructions on page 44.

Page 53

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

$ 0
445
455
465
475
485
495
505
525
545
565
585
605
625
645
665
685
705
725
745
765
785
805
825
845
865
885
905
925
945
965
985
1,005
1,025
1,045
1,065
1,085
1,105
1,125
1,145
1,165
1,185
1,205
1,225
1,245
1,265
1,285
1,305
1,325
1,345
1,365
1,385
1,405
1,425
1,445
1,465
1,485
1,505
1,525
1,545
1,565
1,585
1,605
1,625
1,645

$445
455
465
475
485
495
505
525
545
565
585
605
625
645
665
685
705
725
745
765
785
805
825
845
865
885
905
925
945
965
985
1,005
1,025
1,045
1,065
1,085
1,105
1,125
1,145
1,165
1,185
1,205
1,225
1,245
1,265
1,285
1,305
1,325
1,345
1,365
1,385
1,405
1,425
1,445
1,465
1,485
1,505
1,525
1,545
1,565
1,585
1,605
1,625
1,645
1,665

$0
1
2
3
4
5
6
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
73
75
78
80
83
85
87
90
92
95
97
99
102
104
107
109
111
114
116
119
121
123
126
128
131

$0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
73
75
78
80
83
85
87
90
92
95
97
99
102
104
107
109
111

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
73
76
78
80
83
85
88
90
92

1,665
1,685
1,705
1,725
1,745

1,685
1,705
1,725
1,745
1,765

133
135
138
140
143

114
116
119
121
123

95
97
100
102
104

Page 54

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
3
0
0
0
5
0
0
0
7
0
0
0
9
0
0
0
11
0
0
0
13
0
0
0
15
0
0
0
17
1
0
0
19
3
0
0
21
5
0
0
23
7
0
0
25
9
0
0
27
11
0
0
29
13
0
0
31
15
0
0
33
17
1
0
35
19
3
0
37
21
5
0
39
23
7
0
41
25
9
0
43
27
11
0
45
29
13
0
47
31
15
0
49
33
17
1
51
35
19
3
53
37
21
5
55
39
23
7
57
41
25
9
59
43
27
11
61
45
29
13
63
47
31
15
65
49
33
17
67
51
35
19
69
53
37
21
71
55
39
23
73
57
41
25

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

76
78
80
83
85

11
13
15
17
19

0
0
0
1
3

0
0
0
0
0

0
0
0
0
0

59
61
63
65
67

43
45
47
49
51

27
29
31
33
35

Publication 15 (2018)

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—

$1,765
1,785
1,805
1,825
1,845

$1,785
1,805
1,825
1,845
1,865

$145
147
150
152
155

$126
128
131
133
135

$107
109
112
114
116

$88
90
92
95
97

$69
71
73
76
78

$53
55
57
59
61

$37
39
41
43
45

$21
23
25
27
29

$5
7
9
11
13

$0
0
0
0
0

$0
0
0
0
0

1,865
1,885
1,905
1,925
1,945

1,885
1,905
1,925
1,945
1,965

157
159
162
164
167

138
140
143
145
147

119
121
124
126
128

100
102
104
107
109

80
83
85
88
90

63
65
67
69
71

47
49
51
53
55

31
33
35
37
39

15
17
19
21
23

0
1
3
5
7

0
0
0
0
0

1,965
1,985
2,005
2,025
2,045

1,985
2,005
2,025
2,045
2,065

169
171
174
176
179

150
152
155
157
159

131
133
136
138
140

112
114
116
119
121

92
95
97
100
102

73
76
78
80
83

57
59
61
63
65

41
43
45
47
49

25
27
29
31
33

9
11
13
15
17

0
0
0
0
1

2,065
2,085
2,105
2,125
2,145

2,085
2,105
2,125
2,145
2,165

181
183
186
188
191

162
164
167
169
171

143
145
148
150
152

124
126
128
131
133

104
107
109
112
114

85
88
90
92
95

67
69
71
73
76

51
53
55
57
59

35
37
39
41
43

19
21
23
25
27

3
5
7
9
11

2,165
2,185
2,205
2,225
2,245

2,185
2,205
2,225
2,245
2,265

193
195
198
200
203

174
176
179
181
183

155
157
160
162
164

136
138
140
143
145

116
119
121
124
126

97
100
102
104
107

78
81
83
85
88

61
63
65
67
69

45
47
49
51
53

29
31
33
35
37

13
15
17
19
21

2,265
2,285
2,305
2,325
2,345

2,285
2,305
2,325
2,345
2,365

205
207
210
212
215

186
188
191
193
195

167
169
172
174
176

148
150
152
155
157

128
131
133
136
138

109
112
114
116
119

90
93
95
97
100

71
73
76
78
81

55
57
59
61
63

39
41
43
45
47

23
25
27
29
31

2,365
2,385
2,405
2,425
2,445

2,385
2,405
2,425
2,445
2,465

217
219
222
224
227

198
200
203
205
207

179
181
184
186
188

160
162
164
167
169

140
143
145
148
150

121
124
126
128
131

102
105
107
109
112

83
85
88
90
93

65
67
69
71
73

49
51
53
55
57

33
35
37
39
41

2,465
2,485
2,505
2,525
2,545

2,485
2,505
2,525
2,545
2,565

229
231
234
236
239

210
212
215
217
219

191
193
196
198
200

172
174
176
179
181

152
155
157
160
162

133
136
138
140
143

114
117
119
121
124

95
97
100
102
105

76
78
81
83
85

59
61
63
65
67

43
45
47
49
51

2,565
2,585
2,605
2,625
2,645

2,585
2,605
2,625
2,645
2,665

241
243
246
248
251

222
224
227
229
231

203
205
208
210
212

184
186
188
191
193

164
167
169
172
174

145
148
150
152
155

126
129
131
133
136

107
109
112
114
117

88
90
93
95
97

69
71
73
76
78

53
55
57
59
61

2,665
2,685
2,705
2,725
2,745

2,685
2,705
2,725
2,745
2,765

253
255
258
260
263

234
236
239
241
243

215
217
220
222
224

196
198
200
203
205

176
179
181
184
186

157
160
162
164
167

138
141
143
145
148

119
121
124
126
129

100
102
105
107
109

81
83
85
88
90

63
65
67
69
71

2,765
2,785
2,805
2,825
2,845

2,785
2,805
2,825
2,845
2,865

265
267
270
272
275

246
248
251
253
255

227
229
232
234
236

208
210
212
215
217

188
191
193
196
198

169
172
174
176
179

150
153
155
157
160

131
133
136
138
141

112
114
117
119
121

93
95
97
100
102

74
76
78
81
83

2,865
2,885
2,905
2,925
2,945

2,885
2,905
2,925
2,945
2,965

277
279
282
284
287

258
260
263
265
267

239
241
244
246
248

220
222
224
227
229

200
203
205
208
210

181
184
186
188
191

162
165
167
169
172

143
145
148
150
153

124
126
129
131
133

105
107
109
112
114

86
88
90
93
95

2,965
2,985
3,005
3,025
3,045

2,985
3,005
3,025
3,045
3,065

289
291
294
296
299

270
272
275
277
279

251
253
256
258
260

232
234
236
239
241

212
215
217
220
222

193
196
198
200
203

174
177
179
181
184

155
157
160
162
165

136
138
141
143
145

117
119
121
124
126

98
100
102
105
107

3,065

3,085

301

282

263

244

224

205

186

167

148

129

110

$3,085 and over

Publication 15 (2018)

Use Table 2(b) for a MARRIED person on page 46. Also see the instructions on page 44.

Page 55

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

$ 0
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900

$160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920

$0
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
36
38
40
42
44
47
49
52
54
56
59
61
64
66
68
71
73
76
78
80
83

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
20
22
24
26
28
30
32
34
36
38
40
43
45
48
50
52
55
57
60
62

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41

The amount of income tax to be withheld is—
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
0
0
0
4
0
0
0
6
0
0
0
8
0
0
0
10
0
0
0
12
0
0
0
14
0
0
0
16
0
0
0
18
0
0
0
20
2
0
0
22
4
0
0
24
6
0
0

920
940
960
980
1,000

940
960
980
1,000
1,020

85
88
90
92
95

64
67
69
72
74

44
46
48
51
53

26
28
30
32
34

Page 56

8
10
12
14
16

0
0
0
0
0

0
0
0
0
0

8

9

10

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Publication 15 (2018)

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—

$1,020
1,040
1,060
1,080
1,100

$1,040
1,060
1,080
1,100
1,120

$97
100
102
104
107

$76
79
81
84
86

$56
58
60
63
65

$36
38
40
42
45

$18
20
22
24
26

$1
3
5
7
9

$0
0
0
0
0

$0
0
0
0
0

$0
0
0
0
0

$0
0
0
0
0

$0
0
0
0
0

1,120
1,140
1,160
1,180
1,200

1,140
1,160
1,180
1,200
1,220

109
112
114
116
119

88
91
93
96
98

68
70
72
75
77

47
49
52
54
57

28
30
32
34
36

11
13
15
17
19

0
0
0
0
2

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

1,220
1,240
1,260
1,280
1,300

1,240
1,260
1,280
1,300
1,320

121
124
126
128
131

100
103
105
108
110

80
82
84
87
89

59
61
64
66
69

38
41
43
45
48

21
23
25
27
29

4
6
8
10
12

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

1,320
1,340
1,360
1,380
1,400

1,340
1,360
1,380
1,400
1,420

133
136
138
140
143

112
115
117
120
122

92
94
96
99
101

71
73
76
78
81

50
53
55
57
60

31
33
35
37
39

14
16
18
20
22

0
0
1
3
5

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

1,420
1,440
1,460
1,480
1,500

1,440
1,460
1,480
1,500
1,520

145
148
150
152
155

124
127
129
132
134

104
106
108
111
113

83
85
88
90
93

62
65
67
69
72

41
44
46
49
51

24
26
28
30
32

7
9
11
13
15

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

1,520
1,540
1,560
1,580
1,600

1,540
1,560
1,580
1,600
1,620

157
160
162
164
167

136
139
141
144
146

116
118
120
123
125

95
97
100
102
105

74
77
79
81
84

53
56
58
61
63

34
36
38
40
42

17
19
21
23
25

0
1
3
5
7

0
0
0
0
0

0
0
0
0
0

1,620
1,640
1,660
1,680
1,700

1,640
1,660
1,680
1,700
1,720

169
172
174
176
179

148
151
153
156
158

128
130
132
135
137

107
109
112
114
117

86
89
91
93
96

65
68
70
73
75

45
47
49
52
54

27
29
31
33
35

9
11
13
15
17

0
0
0
0
0

0
0
0
0
0

1,720
1,740
1,760
1,780
1,800

1,740
1,760
1,780
1,800
1,820

181
184
186
191
195

160
163
165
168
170

140
142
144
147
149

119
121
124
126
129

98
101
103
105
108

77
80
82
85
87

57
59
61
64
66

37
39
41
43
46

19
21
23
25
27

2
4
6
8
10

0
0
0
0
0

1,820
1,840
1,860
1,880
1,900

1,840
1,860
1,880
1,900
1,920

199
204
208
213
217

172
175
177
180
182

152
154
156
159
161

131
133
136
138
141

110
113
115
117
120

89
92
94
97
99

69
71
73
76
78

48
50
53
55
58

29
31
33
35
37

12
14
16
18
20

0
0
0
1
3

1,920
1,940
1,960
1,980
2,000

1,940
1,960
1,980
2,000
2,020

221
226
230
235
239

184
188
192
197
201

164
166
168
171
173

143
145
148
150
153

122
125
127
129
132

101
104
106
109
111

81
83
85
88
90

60
62
65
67
70

39
42
44
46
49

22
24
26
28
30

5
7
9
11
13

2,020
2,040
2,060
2,080
2,100

2,040
2,060
2,080
2,100
2,120

243
248
252
257
261

205
210
214
219
223

176
178
180
183
185

155
157
160
162
165

134
137
139
141
144

113
116
118
121
123

93
95
97
100
102

72
74
77
79
82

51
54
56
58
61

32
34
36
38
40

15
17
19
21
23

2,120
2,140
2,160
2,180
2,200

2,140
2,160
2,180
2,200
2,220

265
270
274
279
283

227
232
236
241
245

189
194
198
203
207

167
169
172
174
177

146
149
151
153
156

125
128
130
133
135

105
107
109
112
114

84
86
89
91
94

63
66
68
70
73

42
45
47
50
52

25
27
29
31
33

2,220
2,240
2,260
2,280
2,300

2,240
2,260
2,280
2,300
2,320

287
292
296
301
305

249
254
258
263
267

211
216
220
225
229

179
181
184
187
191

158
161
163
165
168

137
140
142
145
147

117
119
121
124
126

96
98
101
103
106

75
78
80
82
85

54
57
59
62
64

35
37
39
41
43

$2,320 and over

Publication 15 (2018)

Use Table 3(a) for a SINGLE person on page 46. Also see the instructions on page 44.

Page 57

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

$ 0
485
495
505
525
545
565
585
605
625
645
665
685
705
725
745
765
785
805
825
845
865
885
905
925
945
965
985
1,005
1,025
1,045
1,065
1,085
1,105
1,125
1,145
1,165
1,185
1,205
1,225
1,245
1,265
1,285
1,305
1,325
1,345
1,365
1,385
1,405
1,425
1,445
1,465
1,485
1,505
1,525
1,545
1,565
1,585
1,605
1,625
1,645
1,665
1,685
1,705
1,725

$485
495
505
525
545
565
585
605
625
645
665
685
705
725
745
765
785
805
825
845
865
885
905
925
945
965
985
1,005
1,025
1,045
1,065
1,085
1,105
1,125
1,145
1,165
1,185
1,205
1,225
1,245
1,265
1,285
1,305
1,325
1,345
1,365
1,385
1,405
1,425
1,445
1,465
1,485
1,505
1,525
1,545
1,565
1,585
1,605
1,625
1,645
1,665
1,685
1,705
1,725
1,745

$0
1
2
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
73
75
77
79
82
84
87
89
91
94
96
99
101
103
106
108
111
113
115
118
120
123
125
127
130
132
135

$0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
62
64
66
68
70
72
74
76
78
80
83
85
87
90
92
95
97
99
102
104
107
109
111
114

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
73
75
77
79
81
83
86
88
91
93

1,745
1,765
1,785
1,805
1,825

1,765
1,785
1,805
1,825
1,845

137
139
142
144
147

116
119
121
123
126

95
98
100
103
105

Page 58

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
0
0
0
4
0
0
0
6
0
0
0
8
0
0
0
10
0
0
0
12
0
0
0
14
0
0
0
16
0
0
0
18
0
0
0
20
2
0
0
22
4
0
0
24
6
0
0
26
8
0
0
28
10
0
0
30
12
0
0
32
14
0
0
34
16
0
0
36
18
1
0
38
20
3
0
40
22
5
0
42
24
7
0
44
26
9
0
46
28
11
0
48
30
13
0
50
32
15
0
52
34
17
0
54
36
19
2
56
38
21
4
58
40
23
6
60
42
25
8
62
44
27
10
64
46
29
12
66
48
31
14
68
50
33
16
70
52
35
18
72
54
37
20
74
56
39
22

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

76
78
80
82
84

6
8
10
12
14

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

58
60
62
64
66

41
43
45
47
49

24
26
28
30
32

Publication 15 (2018)

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—

$1,845
1,865
1,885
1,905
1,925

$1,865
1,885
1,905
1,925
1,945

$149
151
154
156
159

$128
131
133
135
138

$107
110
112
115
117

$87
89
92
94
96

$68
70
72
74
76

$51
53
55
57
59

$34
36
38
40
42

$16
18
20
22
24

$0
1
3
5
7

$0
0
0
0
0

$0
0
0
0
0

1,945
1,965
1,985
2,005
2,025

1,965
1,985
2,005
2,025
2,045

161
163
166
168
171

140
143
145
147
150

119
122
124
127
129

99
101
104
106
108

78
80
83
85
88

61
63
65
67
69

44
46
48
50
52

26
28
30
32
34

9
11
13
15
17

0
0
0
0
0

0
0
0
0
0

2,045
2,065
2,085
2,105
2,125

2,065
2,085
2,105
2,125
2,145

173
175
178
180
183

152
155
157
159
162

131
134
136
139
141

111
113
116
118
120

90
92
95
97
100

71
73
75
77
79

54
56
58
60
62

36
38
40
42
44

19
21
23
25
27

2
4
6
8
10

0
0
0
0
0

2,145
2,165
2,185
2,205
2,225

2,165
2,185
2,205
2,225
2,245

185
187
190
192
195

164
167
169
171
174

143
146
148
151
153

123
125
128
130
132

102
104
107
109
112

81
84
86
88
91

64
66
68
70
72

46
48
50
52
54

29
31
33
35
37

12
14
16
18
20

0
0
0
0
2

2,245
2,265
2,285
2,305
2,325

2,265
2,285
2,305
2,325
2,345

197
199
202
204
207

176
179
181
183
186

155
158
160
163
165

135
137
140
142
144

114
116
119
121
124

93
96
98
100
103

74
76
78
80
82

56
58
60
62
64

39
41
43
45
47

22
24
26
28
30

4
6
8
10
12

2,345
2,365
2,385
2,405
2,425

2,365
2,385
2,405
2,425
2,445

209
211
214
216
219

188
191
193
195
198

167
170
172
175
177

147
149
152
154
156

126
128
131
133
136

105
108
110
112
115

84
87
89
92
94

66
68
70
72
74

49
51
53
55
57

32
34
36
38
40

14
16
18
20
22

2,445
2,465
2,485
2,505
2,525

2,465
2,485
2,505
2,525
2,545

221
223
226
228
231

200
203
205
207
210

179
182
184
187
189

159
161
164
166
168

138
140
143
145
148

117
120
122
124
127

96
99
101
104
106

76
78
81
83
85

59
61
63
65
67

42
44
46
48
50

24
26
28
30
32

2,545
2,565
2,585
2,605
2,625

2,565
2,585
2,605
2,625
2,645

233
235
238
240
243

212
215
217
219
222

191
194
196
199
201

171
173
176
178
180

150
152
155
157
160

129
132
134
136
139

108
111
113
116
118

88
90
93
95
97

69
71
73
75
77

52
54
56
58
60

34
36
38
40
42

2,645
2,665
2,685
2,705
2,725

2,665
2,685
2,705
2,725
2,745

245
247
250
252
255

224
227
229
231
234

203
206
208
211
213

183
185
188
190
192

162
164
167
169
172

141
144
146
148
151

120
123
125
128
130

100
102
105
107
109

79
81
84
86
89

62
64
66
68
70

44
46
48
50
52

2,745
2,765
2,785
2,805
2,825

2,765
2,785
2,805
2,825
2,845

257
259
262
264
267

236
239
241
243
246

215
218
220
223
225

195
197
200
202
204

174
176
179
181
184

153
156
158
160
163

132
135
137
140
142

112
114
117
119
121

91
93
96
98
101

72
74
76
78
80

54
56
58
60
62

2,845
2,865
2,885
2,905
2,925

2,865
2,885
2,905
2,925
2,945

269
271
274
276
279

248
251
253
255
258

227
230
232
235
237

207
209
212
214
216

186
188
191
193
196

165
168
170
172
175

144
147
149
152
154

124
126
129
131
133

103
105
108
110
113

82
85
87
89
92

64
66
68
70
72

2,945
2,965
2,985
3,005
3,025

2,965
2,985
3,005
3,025
3,045

281
283
286
288
291

260
263
265
267
270

239
242
244
247
249

219
221
224
226
228

198
200
203
205
208

177
180
182
184
187

156
159
161
164
166

136
138
141
143
145

115
117
120
122
125

94
97
99
101
104

74
76
78
81
83

3,045
3,065
3,085
3,105
3,125

3,065
3,085
3,105
3,125
3,145

293
295
298
300
303

272
275
277
279
282

251
254
256
259
261

231
233
236
238
240

210
212
215
217
220

189
192
194
196
199

168
171
173
176
178

148
150
153
155
157

127
129
132
134
137

106
109
111
113
116

85
88
90
93
95

3,145

3,165

305

284

263

243

222

201

180

160

139

118

97

$3,165 and over

Publication 15 (2018)

Use Table 3(b) for a MARRIED person on page 46. Also see the instructions on page 44.

Page 59

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

$ 0
305
325
345
365
385
405
425
445
465
485
505
525
545
565
585
605
645
685
725
765
805
845
885
925
965
1,005
1,045
1,085
1,125
1,165
1,205
1,245
1,285
1,325
1,365
1,405
1,445
1,485
1,525
1,565
1,605
1,645
1,685
1,725
1,765
1,805
1,845
1,885
1,925
1,965
2,005
2,045
2,085
2,125
2,165
2,205
2,245
2,285
2,325
2,365
2,405
2,445
2,485
2,525

$305
325
345
365
385
405
425
445
465
485
505
525
545
565
585
605
645
685
725
765
805
845
885
925
965
1,005
1,045
1,085
1,125
1,165
1,205
1,245
1,285
1,325
1,365
1,405
1,445
1,485
1,525
1,565
1,605
1,645
1,685
1,725
1,765
1,805
1,845
1,885
1,925
1,965
2,005
2,045
2,085
2,125
2,165
2,205
2,245
2,285
2,325
2,365
2,405
2,445
2,485
2,525
2,565

$0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
32
36
40
44
48
52
56
60
64
68
72
76
80
85
89
94
99
104
109
113
118
123
128
133
137
142
147
152
157
161
166
171
176
181
185
190
195
200
205
209
214
219
224
229
233
238
243
248
253

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
9
13
17
21
25
29
33
37
41
45
49
53
57
61
65
69
73
77
81
86
91
96
101
105
110
115
120
125
129
134
139
144
149
153
158
163
168
173
177
182
187
192
197
201
206
211

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
7
11
15
19
23
27
31
35
39
43
47
51
55
59
63
67
71
75
79
83
88
93
98
102
107
112
117
122
126
131
136
141
146
150
155
160
165
170

The amount of income tax to be withheld is—
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
0
0
0
8
0
0
0
12
0
0
0
16
0
0
0
20
0
0
0
24
0
0
0
28
0
0
0
32
0
0
0
36
1
0
0
40
5
0
0
44
9
0
0
48
13
0
0
52
17
0
0
56
21
0
0
60
25
0
0
64
29
0
0
68
33
0
0
72
37
3
0
76
41
7
0
80
45
11
0
85
49
15
0
90
53
19
0
94
57
23
0
99
61
27
0
104
65
31
0
109
69
35
0
114
73
39
4
118
77
43
8
123
82
47
12
128
87
51
16

2,565
2,605
2,645
2,685
2,725

2,605
2,645
2,685
2,725
2,765

257
262
267
272
277

216
221
225
230
235

174
179
184
189
194

133
138
142
147
152

Page 60

91
96
101
106
111

55
59
63
67
71

20
24
28
32
36

8

9

10

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
2

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Publication 15 (2018)

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—

$2,765
2,805
2,845
2,885
2,925

$2,805
2,845
2,885
2,925
2,965

$281
286
291
296
301

$240
245
249
254
259

$198
203
208
213
218

$157
162
166
171
176

$115
120
125
130
135

$75
79
83
88
93

$40
44
48
52
56

$6
10
14
18
22

$0
0
0
0
0

$0
0
0
0
0

$0
0
0
0
0

2,965
3,005
3,045
3,085
3,125

3,005
3,045
3,085
3,125
3,165

305
310
315
320
325

264
269
273
278
283

222
227
232
237
242

181
186
190
195
200

139
144
149
154
159

98
103
107
112
117

60
64
68
72
76

26
30
34
38
42

0
0
0
3
7

0
0
0
0
0

0
0
0
0
0

3,165
3,205
3,245
3,285
3,325

3,205
3,245
3,285
3,325
3,365

329
334
339
344
349

288
293
297
302
307

246
251
256
261
266

205
210
214
219
224

163
168
173
178
183

122
127
131
136
141

80
85
90
95
100

46
50
54
58
62

11
15
19
23
27

0
0
0
0
0

0
0
0
0
0

3,365
3,405
3,445
3,485
3,525

3,405
3,445
3,485
3,525
3,565

353
358
363
368
374

312
317
321
326
331

270
275
280
285
290

229
234
238
243
248

187
192
197
202
207

146
151
155
160
165

104
109
114
119
124

66
70
74
78
82

31
35
39
43
47

0
0
4
8
12

0
0
0
0
0

3,565
3,605
3,645
3,685
3,725

3,605
3,645
3,685
3,725
3,765

382
391
400
409
418

336
341
345
350
355

294
299
304
309
314

253
258
262
267
272

211
216
221
226
231

170
175
179
184
189

128
133
138
143
148

87
92
96
101
106

51
55
59
63
67

16
20
24
28
32

0
0
0
0
0

3,765
3,805
3,845
3,885
3,925

3,805
3,845
3,885
3,925
3,965

426
435
444
453
462

360
365
369
377
386

318
323
328
333
338

277
282
286
291
296

235
240
245
250
255

194
199
203
208
213

152
157
162
167
172

111
116
120
125
130

71
75
79
84
89

36
40
44
48
52

2
6
10
14
18

3,965
4,005
4,045
4,085
4,125

4,005
4,045
4,085
4,125
4,165

470
479
488
497
506

394
403
412
421
430

342
347
352
357
362

301
306
310
315
320

259
264
269
274
279

218
223
227
232
237

176
181
186
191
196

135
140
144
149
154

93
98
103
108
113

56
60
64
68
72

22
26
30
34
38

4,165
4,205
4,245
4,285
4,325

4,205
4,245
4,285
4,325
4,365

514
523
532
541
550

438
447
456
465
474

366
371
380
389
398

325
330
334
339
344

283
288
293
298
303

242
247
251
256
261

200
205
210
215
220

159
164
168
173
178

117
122
127
132
137

76
81
85
90
95

42
46
50
54
58

4,365
4,405
4,445
4,485
4,525

4,405
4,445
4,485
4,525
4,565

558
567
576
585
594

482
491
500
509
518

406
415
424
433
442

349
354
358
363
368

307
312
317
322
327

266
271
275
280
285

224
229
234
239
244

183
188
192
197
202

141
146
151
156
161

100
105
109
114
119

62
66
70
74
78

4,565
4,605
4,645
4,685
4,725

4,605
4,645
4,685
4,725
4,765

602
611
620
629
638

526
535
544
553
562

450
459
468
477
486

374
383
392
401
409

331
336
341
346
351

290
295
299
304
309

248
253
258
263
268

207
212
216
221
226

165
170
175
180
185

124
129
133
138
143

82
87
92
97
102

4,765
4,805
4,845
4,885
4,925

4,805
4,845
4,885
4,925
4,965

646
655
664
673
682

570
579
588
597
606

494
503
512
521
530

418
427
436
445
453

355
360
365
370
377

314
319
323
328
333

272
277
282
287
292

231
236
240
245
250

189
194
199
204
209

148
153
157
162
167

106
111
116
121
126

4,965
5,005
5,045
5,085
5,125

5,005
5,045
5,085
5,125
5,165

690
699
708
717
726

614
623
632
641
650

538
547
556
565
574

462
471
480
489
497

386
395
404
413
421

338
343
347
352
357

296
301
306
311
316

255
260
264
269
274

213
218
223
228
233

172
177
181
186
191

130
135
140
145
150

5,165
5,205
5,245
5,285
5,325

5,205
5,245
5,285
5,325
5,365

734
743
752
761
770

658
667
676
685
694

582
591
600
609
618

506
515
524
533
541

430
439
448
457
465

362
367
372
380
389

320
325
330
335
340

279
284
288
293
298

237
242
247
252
257

196
201
205
210
215

154
159
164
169
174

5,365

5,405

778

702

626

550

474

398

344

303

261

220

178

$5,405 and over

Publication 15 (2018)

Use Table 4(a) for a SINGLE person on page 46. Also see the instructions on page 44.

Page 61

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

$ 0
950
990
1,030
1,070
1,110
1,150
1,190
1,230
1,270
1,310
1,350
1,390
1,430
1,470
1,510
1,550
1,590
1,630
1,670
1,710
1,750
1,790
1,830
1,870
1,910
1,950
1,990
2,030
2,070
2,110
2,150
2,190
2,230
2,270
2,310
2,350
2,390
2,430
2,470
2,510
2,550
2,590
2,630
2,670
2,710
2,750
2,790
2,830
2,870
2,910
2,950
2,990
3,030
3,070
3,110
3,150
3,190
3,230
3,270
3,310
3,350
3,390
3,430
3,470

$950
990
1,030
1,070
1,110
1,150
1,190
1,230
1,270
1,310
1,350
1,390
1,430
1,470
1,510
1,550
1,590
1,630
1,670
1,710
1,750
1,790
1,830
1,870
1,910
1,950
1,990
2,030
2,070
2,110
2,150
2,190
2,230
2,270
2,310
2,350
2,390
2,430
2,470
2,510
2,550
2,590
2,630
2,670
2,710
2,750
2,790
2,830
2,870
2,910
2,950
2,990
3,030
3,070
3,110
3,150
3,190
3,230
3,270
3,310
3,350
3,390
3,430
3,470
3,510

$0
1
5
9
13
17
21
25
29
33
37
41
45
49
53
57
61
65
69
73
77
81
85
89
93
97
101
105
109
113
117
121
125
129
133
137
141
145
149
153
157
161
166
171
176
180
185
190
195
200
204
209
214
219
224
228
233
238
243
248
252
257
262
267
272

$0
0
0
0
0
0
0
0
0
0
2
6
10
14
18
22
26
30
34
38
42
46
50
54
58
62
66
70
74
78
82
86
90
94
98
102
106
110
114
118
122
126
130
134
138
142
146
150
154
158
163
168
172
177
182
187
192
196
201
206
211
216
220
225
230

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
8
12
16
20
24
28
32
36
40
44
48
52
56
60
64
68
72
76
80
84
88
92
96
100
104
108
112
116
120
124
128
132
136
140
144
148
152
156
160
165
169
174
179
184
189

The amount of income tax to be withheld is—
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
5
0
0
0
9
0
0
0
13
0
0
0
17
0
0
0
21
0
0
0
25
0
0
0
29
0
0
0
33
0
0
0
37
2
0
0
41
6
0
0
45
10
0
0
49
14
0
0
53
18
0
0
57
22
0
0
61
26
0
0
65
30
0
0
69
34
0
0
73
38
4
0
77
42
8
0
81
46
12
0
85
50
16
0
89
54
20
0
93
58
24
0
97
62
28
0
101
66
32
0
105
70
36
1
109
74
40
5
113
78
44
9
117
82
48
13
121
86
52
17
125
90
56
21
129
94
60
25
133
98
64
29
137
102
68
33
141
106
72
37
145
110
76
41
149
114
80
45

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
7
11

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

3,510
3,550
3,590
3,630
3,670

3,550
3,590
3,630
3,670
3,710

276
281
286
291
296

235
240
244
249
254

193
198
203
208
213

153
157
161
166
171

15
19
23
27
31

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Page 62

118
122
126
130
134

84
88
92
96
100

49
53
57
61
65

Publication 15 (2018)

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—

$3,710
3,750
3,790
3,830
3,870

$3,750
3,790
3,830
3,870
3,910

$300
305
310
315
320

$259
264
268
273
278

$217
222
227
232
237

$176
181
185
190
195

$138
142
146
150
154

$104
108
112
116
120

$69
73
77
81
85

$35
39
43
47
51

$0
4
8
12
16

$0
0
0
0
0

$0
0
0
0
0

3,910
3,950
3,990
4,030
4,070

3,950
3,990
4,030
4,070
4,110

324
329
334
339
344

283
288
292
297
302

241
246
251
256
261

200
205
209
214
219

158
163
168
173
178

124
128
132
136
140

89
93
97
101
105

55
59
63
67
71

20
24
28
32
36

0
0
0
0
2

0
0
0
0
0

4,110
4,150
4,190
4,230
4,270

4,150
4,190
4,230
4,270
4,310

348
353
358
363
368

307
312
316
321
326

265
270
275
280
285

224
229
233
238
243

182
187
192
197
202

144
148
152
156
160

109
113
117
121
125

75
79
83
87
91

40
44
48
52
56

6
10
14
18
22

0
0
0
0
0

4,310
4,350
4,390
4,430
4,470

4,350
4,390
4,430
4,470
4,510

372
377
382
387
392

331
336
340
345
350

289
294
299
304
309

248
253
257
262
267

206
211
216
221
226

165
170
174
179
184

129
133
137
141
145

95
99
103
107
111

60
64
68
72
76

26
30
34
38
42

0
0
0
3
7

4,510
4,550
4,590
4,630
4,670

4,550
4,590
4,630
4,670
4,710

396
401
406
411
416

355
360
364
369
374

313
318
323
328
333

272
277
281
286
291

230
235
240
245
250

189
194
198
203
208

149
153
157
162
167

115
119
123
127
131

80
84
88
92
96

46
50
54
58
62

11
15
19
23
27

4,710
4,750
4,790
4,830
4,870

4,750
4,790
4,830
4,870
4,910

420
425
430
435
440

379
384
388
393
398

337
342
347
352
357

296
301
305
310
315

254
259
264
269
274

213
218
222
227
232

171
176
181
186
191

135
139
143
147
151

100
104
108
112
116

66
70
74
78
82

31
35
39
43
47

4,910
4,950
4,990
5,030
5,070

4,950
4,990
5,030
5,070
5,110

444
449
454
459
464

403
408
412
417
422

361
366
371
376
381

320
325
329
334
339

278
283
288
293
298

237
242
246
251
256

195
200
205
210
215

155
159
163
168
173

120
124
128
132
136

86
90
94
98
102

51
55
59
63
67

5,110
5,150
5,190
5,230
5,270

5,150
5,190
5,230
5,270
5,310

468
473
478
483
488

427
432
436
441
446

385
390
395
400
405

344
349
353
358
363

302
307
312
317
322

261
266
270
275
280

219
224
229
234
239

178
183
187
192
197

140
144
148
152
156

106
110
114
118
122

71
75
79
83
87

5,310
5,350
5,390
5,430
5,470

5,350
5,390
5,430
5,470
5,510

492
497
502
507
512

451
456
460
465
470

409
414
419
424
429

368
373
377
382
387

326
331
336
341
346

285
290
294
299
304

243
248
253
258
263

202
207
211
216
221

160
165
170
175
180

126
130
134
138
142

91
95
99
103
107

5,510
5,550
5,590
5,630
5,670

5,550
5,590
5,630
5,670
5,710

516
521
526
531
536

475
480
484
489
494

433
438
443
448
453

392
397
401
406
411

350
355
360
365
370

309
314
318
323
328

267
272
277
282
287

226
231
235
240
245

184
189
194
199
204

146
150
154
158
162

111
115
119
123
127

5,710
5,750
5,790
5,830
5,870

5,750
5,790
5,830
5,870
5,910

540
545
550
555
560

499
504
508
513
518

457
462
467
472
477

416
421
425
430
435

374
379
384
389
394

333
338
342
347
352

291
296
301
306
311

250
255
259
264
269

208
213
218
223
228

167
172
176
181
186

131
135
139
143
147

5,910
5,950
5,990
6,030
6,070

5,950
5,990
6,030
6,070
6,110

564
569
574
579
584

523
528
532
537
542

481
486
491
496
501

440
445
449
454
459

398
403
408
413
418

357
362
366
371
376

315
320
325
330
335

274
279
283
288
293

232
237
242
247
252

191
196
200
205
210

151
155
159
164
169

6,110
6,150
6,190
6,230
6,270

6,150
6,190
6,230
6,270
6,310

588
593
598
603
608

547
552
556
561
566

505
510
515
520
525

464
469
473
478
483

422
427
432
437
442

381
386
390
395
400

339
344
349
354
359

298
303
307
312
317

256
261
266
271
276

215
220
224
229
234

173
178
183
188
193

6,310

6,350

612

571

529

488

446

405

363

322

280

239

197

$6,350 and over

Publication 15 (2018)

Use Table 4(b) for a MARRIED person on page 46. Also see the instructions on page 44.

Page 63

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—DAILY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

$ 0
18
21
24
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207

$18
21
24
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210

$0
1
1
1
1
2
2
2
3
3
3
4
4
4
5
5
5
6
6
6
7
7
7
8
8
9
9
9
10
10
10
11
11
11
12
12
12
13
13
14
14
14
15
15
15
16
16
16
17
17
18
19
19
20
21
21
22
23
23
24
24
25
26
26
27

$0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
6
6
6
7
7
7
8
8
8
9
9
10
10
10
11
11
11
12
12
12
13
13
13
14
14
15
15
15
16
16
16
17
17
18
18
19
20
20
21
22
22
23
24

$0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
6
6
7
7
7
8
8
8
9
9
9
10
10
10
11
11
12
12
12
13
13
13
14
14
14
15
15
16
16
16
17
17
17
18
19
19
20

The amount of income tax to be withheld is—
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
1
0
0
0
1
0
0
0
1
0
0
0
2
0
0
0
2
0
0
0
2
1
0
0
3
1
0
0
3
1
0
0
3
2
0
0
4
2
0
0
4
2
1
0
4
3
1
0
5
3
1
0
5
3
2
0
5
3
2
0
6
4
2
1
6
4
2
1
6
4
3
1
7
5
3
1
7
5
3
2
7
6
4
2
8
6
4
2
8
6
4
3
9
7
5
3
9
7
5
3
9
7
5
4
10
8
6
4
10
8
6
4
10
8
7
5
11
9
7
5
11
9
7
5
11
10
8
6
12
10
8
6
12
10
8
6
13
11
9
7
13
11
9
7
13
11
9
7
14
12
10
8
14
12
10
8
14
12
10
9
15
13
11
9
15
13
11
9
15
13
12
10
16
14
12
10
16
14
12
10
16
15
13
11
17
15
13
11

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
6
6
6
7
7
7
8
8
8
9
9

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
6
6
7
7
7

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
2
2
2
3
3
3
4
4
4
5
5
5

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3

210
213
216
219
222

213
216
219
222
225

28
28
29
30
30

24
25
26
26
27

21
21
22
23
23

17
18
19
19
20

10
10
10
11
11

8
8
8
9
9

6
6
6
7
7

4
4
5
5
5

Page 64

15
16
16
16
17

13
14
14
14
15

11
12
12
13
13

Publication 15 (2018)

Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—DAILY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—

$225
228
231
234
237

$228
231
234
237
240

$31
32
32
33
34

$28
28
29
30
30

$24
25
25
26
27

$21
21
22
23
23

$17
18
18
19
20

$15
16
16
16
17

$13
14
14
14
15

$11
12
12
12
13

$9
10
10
10
11

$8
8
8
9
9

$6
6
6
7
7

240
243
246
249
252

243
246
249
252
255

34
35
36
36
37

31
32
32
33
34

27
28
29
29
30

24
25
25
26
26

20
21
22
22
23

17
17
18
19
19

15
15
16
16
16

13
13
14
14
15

11
12
12
12
13

9
10
10
10
11

7
8
8
8
9

255
258
261
264
267

258
261
264
267
270

38
38
39
40
40

34
35
35
36
37

31
31
32
33
33

27
28
28
29
30

24
24
25
26
26

20
21
21
22
23

17
17
18
19
19

15
15
16
16
16

13
13
14
14
14

11
11
12
12
13

9
10
10
10
11

270
273
276
279
282

273
276
279
282
285

41
42
42
43
44

37
38
39
39
40

34
35
35
36
37

30
31
32
32
33

27
28
28
29
30

23
24
25
25
26

20
21
21
22
23

17
17
18
18
19

15
15
16
16
16

13
13
14
14
14

11
11
12
12
12

285
288
291
294
297

288
291
294
297
300

44
45
46
46
47

41
41
42
43
43

37
38
39
39
40

34
34
35
36
36

30
31
32
32
33

27
27
28
29
29

23
24
25
25
26

20
20
21
22
22

17
17
18
18
19

15
15
15
16
16

13
13
14
14
14

300
303
306
309
312

303
306
309
312
315

48
48
49
50
50

44
45
45
46
47

41
41
42
43
43

37
38
38
39
40

34
34
35
36
36

30
31
31
32
33

27
27
28
28
29

23
24
24
25
26

19
20
21
21
22

17
17
17
18
19

15
15
15
16
16

315
318
321
324
327

318
321
324
327
330

51
52
52
53
54

47
48
49
49
50

44
45
45
46
46

40
41
42
42
43

37
37
38
39
39

33
34
35
35
36

30
30
31
32
32

26
27
28
28
29

23
23
24
25
25

19
20
21
21
22

16
17
17
18
18

330
333
336
339
341

333
336
339
341
343

54
55
56
56
57

51
51
52
53
53

47
48
48
49
49

44
44
45
46
46

40
41
41
42
42

37
37
38
38
39

33
34
34
35
35

30
30
31
31
32

26
27
27
28
28

23
23
24
24
25

19
20
20
21
21

343
345
347
349
351

345
347
349
351
353

57
58
58
59
59

53
54
54
55
55

50
50
51
51
52

46
47
47
48
48

43
43
44
44
45

39
40
40
41
41

36
36
37
37
38

32
33
33
34
34

29
29
30
30
31

25
26
26
27
27

22
22
23
23
24

353
355
357
359
361

355
357
359
361
363

60
60
61
61
62

56
56
57
57
58

52
53
53
53
54

49
49
49
50
50

45
46
46
46
47

42
42
42
43
43

38
39
39
39
40

35
35
35
36
36

31
31
32
32
33

28
28
28
29
29

24
24
25
25
26

363
365
367
369
371

365
367
369
371
373

62
62
63
63
64

58
59
59
60
60

54
55
55
56
56

51
51
52
52
53

47
48
48
49
49

44
44
45
45
46

40
41
41
42
42

37
37
38
38
39

33
34
34
35
35

30
30
31
31
31

26
27
27
28
28

373
375
377
379
381

375
377
379
381
383

64
65
65
66
66

61
61
62
62
62

57
57
58
58
59

53
53
54
54
55

49
50
50
51
51

46
46
47
47
48

42
43
43
44
44

39
39
40
40
41

35
36
36
37
37

32
32
33
33
34

28
29
29
30
30

383
385
387
389
391

385
387
389
391
393

67
67
68
68
69

63
63
64
64
65

59
60
60
61
61

55
56
56
57
57

52
52
53
53
53

48
49
49
49
50

45
45
46
46
46

41
42
42
42
43

38
38
39
39
39

34
35
35
35
36

31
31
31
32
32

393

395

69

65

62

58

54

50

47

43

40

36

33

$ 395 and over

Publication 15 (2018)

Use Table 8(a) for a SINGLE person on page 47. Also see the instructions on page 44.

Page 65

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—DAILY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

$ 0
50
53
56
59
62
65
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
191
194
197
200
203
206
209
212
215
218
221
224
227
230
233
236
239

$50
53
56
59
62
65
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
191
194
197
200
203
206
209
212
215
218
221
224
227
230
233
236
239
242

$0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
6
7
7
7
8
8
8
9
9
9
10
10
11
11
11
12
12
12
13
13
13
14
14
15
15
15
16
16
16
17
17
17
18
18
18
19
19
20
20
20
21
21
21
22
22

$0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
5
6
6
6
7
7
7
8
8
8
9
9
9
10
10
10
11
11
12
12
12
13
13
13
14
14
14
15
15
15
16
16
17
17
17
18
18
18
19
19
19
20
20

$0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
2
2
2
3
3
3
4
4
4
4
5
5
5
6
6
6
7
7
7
7
8
8
9
9
9
10
10
10
11
11
11
12
12
12
13
13
14
14
14
15
15
15
16
16
16
17
17
18
18
18

The amount of income tax to be withheld is—
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
1
0
0
0
1
0
0
0
2
0
0
0
2
0
0
0
2
1
0
0
3
1
0
0
3
1
0
0
3
2
0
0
3
2
0
0
4
2
1
0
4
2
1
0
4
3
1
0
5
3
1
0
5
3
2
0
5
4
2
0
6
4
2
1
6
4
3
1
6
5
3
1
6
5
3
2
7
5
4
2
7
5
4
2
7
6
4
3
8
6
4
3
8
6
5
3
8
7
5
3
9
7
5
4
9
7
6
4
9
8
6
4
10
8
6
5
10
8
7
5
11
9
7
5
11
9
7
6
11
9
7
6
12
10
8
6
12
10
8
6
12
10
9
7
13
11
9
7
13
11
9
7
13
12
10
8
14
12
10
8
14
12
10
8
15
13
11
9
15
13
11
9
15
13
11
9
16
14
12
10
16
14
12
10
16
14
12
11

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
5
6
6
6
7
7
7
8
8
8
9

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
2
2
2
3
3
3
4
4
4
4
5
5
5
6
6
6
7
7

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4

242
245
248
251
254

245
248
251
254
257

22
23
23
24
24

21
21
21
22
22

19
19
19
20
20

17
17
17
18
18

9
9
10
10
10

7
7
8
8
9

6
6
6
6
7

4
4
5
5
5

Page 66

15
15
15
16
16

13
13
14
14
14

11
11
12
12
12

Publication 15 (2018)

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—DAILY Payroll Period
(For Wages Paid through December 31, 2018)
And the wages are–
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—

$257
260
263
266
269

$260
263
266
269
272

$24
25
25
25
26

$22
23
23
23
24

$20
21
21
21
22

$18
19
19
20
20

$17
17
17
18
18

$15
15
15
16
16

$13
13
13
14
14

$11
11
12
12
12

$9
9
10
10
10

$7
7
8
8
8

$5
6
6
6
7

272
275
278
281
284

275
278
281
284
287

26
26
27
27
27

24
24
25
25
26

22
23
23
23
24

20
21
21
21
22

18
19
19
19
20

16
17
17
18
18

15
15
15
16
16

13
13
13
14
14

11
11
11
12
12

9
9
10
10
10

7
7
8
8
8

287
290
293
296
299

290
293
296
299
302

28
28
29
29
29

26
26
27
27
27

24
24
25
25
25

22
22
23
23
24

20
21
21
21
22

18
19
19
19
20

16
17
17
17
18

14
15
15
15
16

13
13
13
14
14

11
11
11
12
12

9
9
9
10
10

302
305
308
311
314

305
308
311
314
317

30
30
30
31
31

28
28
28
29
29

26
26
27
27
27

24
24
25
25
25

22
22
23
23
23

20
20
21
21
21

18
18
19
19
20

16
17
17
17
18

14
15
15
15
16

12
13
13
13
14

10
11
11
12
12

317
320
323
326
329

320
323
326
329
332

31
32
32
33
33

30
30
30
31
31

28
28
28
29
29

26
26
26
27
27

24
24
24
25
25

22
22
23
23
23

20
20
21
21
21

18
18
19
19
19

16
16
17
17
18

14
15
15
15
16

12
13
13
13
14

332
335
338
341
343

335
338
341
343
345

33
34
34
34
35

31
32
32
32
33

29
30
30
30
31

27
28
28
28
29

26
26
26
27
27

24
24
24
25
25

22
22
22
23
23

20
20
21
21
21

18
18
19
19
19

16
16
17
17
17

14
14
15
15
15

345
347
349
351
353

347
349
351
353
355

35
36
36
36
37

33
33
33
34
34

31
31
31
32
32

29
29
29
30
30

27
27
28
28
28

25
25
26
26
26

23
23
24
24
24

21
22
22
22
22

19
20
20
20
20

17
18
18
18
18

16
16
16
16
17

355
357
359
361
363

357
359
361
363
365

37
38
38
39
39

34
34
35
35
36

32
32
33
33
33

30
30
31
31
31

28
29
29
29
29

26
27
27
27
27

24
25
25
25
25

23
23
23
23
23

21
21
21
21
22

19
19
19
19
20

17
17
17
17
18

365
367
369
371
373

367
369
371
373
375

40
40
40
41
41

36
36
37
37
38

33
34
34
34
34

31
32
32
32
32

29
30
30
30
30

28
28
28
28
29

26
26
26
26
27

24
24
24
24
25

22
22
22
23
23

20
20
20
21
21

18
18
18
19
19

375
377
379
381
383

377
379
381
383
385

42
42
43
43
43

38
39
39
40
40

35
35
36
36
36

33
33
33
33
34

31
31
31
31
32

29
29
29
29
30

27
27
27
28
28

25
25
25
26
26

23
23
23
24
24

21
21
22
22
22

19
19
20
20
20

385
387
389
391
393

387
389
391
393
395

44
44
45
45
46

40
41
41
42
42

37
37
38
38
39

34
34
34
35
35

32
32
32
33
33

30
30
30
31
31

28
28
29
29
29

26
26
27
27
27

24
24
25
25
25

22
23
23
23
23

20
21
21
21
21

395
397
399
401
403

397
399
401
403
405

46
47
47
47
48

43
43
43
44
44

39
40
40
40
41

36
36
36
37
37

33
33
34
34
34

31
31
32
32
32

29
29
30
30
30

27
28
28
28
28

25
26
26
26
26

23
24
24
24
24

22
22
22
22
23

405
407
409
411
413

407
409
411
413
415

48
49
49
50
50

45
45
46
46
47

41
42
42
43
43

38
38
39
39
40

34
35
35
36
36

32
33
33
33
33

30
31
31
31
31

29
29
29
29
29

27
27
27
27
28

25
25
25
25
26

23
23
23
23
24

415

417

51

47

43

40

36

34

32

30

28

26

24

$ 417 and over

Publication 15 (2018)

Use Table 8(b) for a MARRIED person on page 47. Also see the instructions on page 44.

Page 67

How To Get Tax Help

Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software
or through a tax professional.

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications,
forms, or instructions, go to IRS.gov and find resources
that can help you right away.

Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

Preparing and filing your tax return. Go to IRS.gov/
EmploymentEfile for more information on filing your employment tax returns electronically.

Cash: You may be able to pay your taxes with cash at
a participating retail store.

Getting answers to your tax questions. On
IRS.gov get answers to your tax questions anytime, anywhere.
Go to IRS.gov/Help or IRS.gov/LetUsHelp pages for a
variety of tools that will help you get answers to some
of the most common tax questions.
You may also be able to access tax law information in
your electronic filing software.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print most of the forms and
publications you may need. You can also download and
view popular tax publications and instructions (including
Pub. 15) on mobile devices as an eBook at no charge. Or,
you can go to IRS.gov/OrderForms to place an order and
have forms mailed to you within 10 business days.
Getting a transcript or copy of a return. You can get
a copy of your tax transcript or a copy of your return by
calling 800-829-4933 or by mailing Form 4506-T (transcript request) or Form 4506 (copy of return) to the IRS.
Resolving tax-related identity theft issues.
The IRS doesn’t initiate contact with taxpayers by
email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media
channels.
Go to IRS.gov/IDProtection for information and videos.
If your EIN has been lost or stolen or you suspect
you’re a victim of tax-related identity theft, visit
IRS.gov/ID to learn what steps you should take.
Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are
safe and secure. You can make electronic payments online, by phone, and from a mobile device using the
IRS2Go app. Paying electronically is quick, easy, and
faster than mailing in a check or money order. Go to
IRS.gov/Payments to make a payment using any of the
following options.
Debit or credit card: Choose an approved payment
processor to pay online, by phone, and by mobile device.

Page 68

Check or money order: Mail your payment to the address listed on the notice or instructions.

What if I can’t pay now? Go to IRS.gov/Payments for
more information about your options.
Apply for an online payment agreement (IRS.gov/
OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once
you complete the online process, you will receive immediate notification of whether your agreement has
been approved.
Use the Offer in Compromise Pre-Qualifier (IRS.gov/
OIC) to see if you can settle your tax debt for less than
the full amount you owe.
Understanding an IRS notice or letter. Go to IRS.gov/
Notices to find additional information about responding to
an IRS notice or letter.
Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an
IRS Tax Assistance Center (TAC). Go to IRS.gov/
LetUsHelp for the topics people ask about most. If you still
need help, IRS TACs provide tax help when a tax issue
can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance
that you can get the service you need without long wait
times. Before you visit, go to IRS.gov/TACLocator to find
the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay
Connected tab, choose the Contact Us option and click on
“Local Offices.”
Watching IRS videos. The IRS Video portal
(IRSvideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals.
Getting tax information in other languages. For taxpayers whose native language isn’t English, we have the
following resources available. Taxpayers can find information on IRS.gov in the following languages.
Spanish (IRS.gov/Spanish).
Chinese (IRS.gov/Chinese).
Vietnamese (IRS.gov/Vietnamese).
Korean (IRS.gov/Korean).
Russian (IRS.gov/Russian).
The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available
free to taxpayers.

Publication 15 (2018)

The Taxpayer Advocate Service Is
Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and
protects taxpayer rights. Our job is to ensure that every
taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What Can the Taxpayer Advocate Service
Do For You?
We can help you resolve problems that you can’t resolve
with the IRS. And our service is free. If you qualify for our
assistance, you will be assigned to one advocate who will
work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
Your problem is causing financial difficulty for you,
your family, or your business,
You face (or your business is facing) an immediate
threat of adverse action, or

How Can You Reach Us?
We have offices in every state, the District of Columbia,
and Puerto Rico. Your local advocate’s number is in your
local directory and at TaxpayerAdvocate.IRS.gov/
Contact-Us. You can also call us at 877-777-4778.

How Can You Learn About Your Taxpayer
Rights?
The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Our Tax
Toolkit at TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply.
These are your rights. Know them. Use them.

How Else Does the Taxpayer Advocate
Service Help Taxpayers?
TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
please report it to us at IRS.gov/SAMS.

You’ve tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn’t responded by the
date promised.

Publication 15 (2018)

Page 69

Index

To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A

Accuracy of deposits rule 29
Additional Medicare Tax 25, 35
Adjustments 33
Aliens, nonresident 22, 25
Allocated tips 19
Archer MSAs 16
Assistance (See Tax help)

B

Backup withholding 7
Business expenses, employee 15

C

Calendar 8
Certain foreign persons treated as
American employers 25
Change of business address or
responsible party 7
COBRA premium assistance credit 10
Correcting employment taxes 35
Correcting errors, (prior period
adjustments) Form 941 34

D

Delivery services, private 8
Depositing taxes:
Penalties 30
Rules 26
Differential wage payments 17

E

E-file 32
Election worker 10
Electronic 29
Electronic deposit requirement 29
Electronic Federal Tax Payment System
(EFTPS) 29
Electronic filing 4, 32
Eligibility for employment 5
Employees defined 11
Employer identification number (EIN) 11
Employer responsibilities 5

F

Family employees 13
Final return 32
Form 944 31
Fringe benefits 17
FUTA tax 36

G

Government employers 10

Page 70

H

Health insurance plans 16
Health savings accounts (HSAs) 16
Hiring new employees 5
Household employees 32

I

Identity theft 68
Income tax withholding 21, 44
Information returns 6
International social security
agreements 25

L

Long-term care insurance 16
Lookback period 26

M

Meals and lodging 16
Medical care 17
Medical savings accounts 16
Medicare tax 24
Mileage 16
Monthly deposit schedule 27

N

New employees 5
Noncash wages 16
Nonemployee compensation 7

P

Part-time workers 25
Payroll period 20
Penalties 30, 32
Private delivery services 8
Publications (See Tax help)

R

Reconciling Forms W-2 and Forms 941 or
944 33
Recordkeeping 7
Reimbursements 15, 16
Repayments, wages 36

Standard mileage rate 16
Statutory employees 12
Statutory nonemployees 12
Successor employer 25, 37
Supplemental wages 19

T

Tax help 68
Telephone help 8
Third Party Payer Arrangements 43
Third-party sick pay tax adjustment 34
Tip Rate Determination Agreement 19
Tip Rate Determination and Education
Program 19
Tips 18, 20
Trust fund recovery penalty 30

U

Unemployment tax, federal 36

V

Vacation pay 20

W

Wage repayments 36
Wages defined 15
Wages not paid in money 16
Withholding:
Backup 7
Certificate 21
Exemption 22
Fringe benefits 17
Income tax 21
Levies 24
Nonresident aliens 25
Pensions and annuities 6
Percentage method 44
Social security and Medicare taxes 24
Table instructions 44
Tips 20
Wage bracket method 44

Z

Zero wage return 5

S

Seasonal employers 31
Semiweekly deposit schedule 27
Sick pay 18
Social security and Medicare taxes 24
Social security number, employee 14
Spouse 13

Publication 15 (2018)



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