New IRS Tax Tables February 2009

Department of the Treasury

Notice1036Internal Revenue Service

(Rev. February 2009)

deduction for total withholding allowances. The withholding

Early Release Copies of New Wage

allowance amounts by payroll period have not changed.They are:

Withholding and Advance Earned

One

Income Credit Payment Tables

PayrollWithholding

Attached are early release copies of the new income tax

PeriodAllowance

withholding and advance earned income credit payment

Weekly.............................$ 70.19

tables. Effective immediately, these tables replace the

Biweekly............................$140.38

corresponding tables previously included in Publication 15

Semimonthly.........................$152.08

(Circular E), Employer’s Tax Guide. These tables will be

Monthly.............................$304.17

published in Publication 15-T, New Wage Withholding and

Quarterly............................$912.50

Advance Earned Income Credit Payment Tables (For

Semiannually.........................$1,825.00

Wages Paid Through December 2009). The Publication

Annually............................ $3,650.00

15-T will be mailed in March to employers who previously

Daily or Miscellaneous...................$ 14.04

were mailed Publication 15. Publication 15-T should beused by employers in conjunction with the information inWhen employers use the percentage method tables, thePublication 15. Agricultural employers who use Publicationtax for the pay period may be rounded to the nearest dollar.51 (Circular A), Agricultural Employer’s Tax Guide, should(If rounding is used, it must be used consistently.) Withheldalso use these tables in lieu of the corresponding tables intax amounts should be rounded to the nearest dollar byPublication 51, and use Publication 15-T in conjunction withdropping amounts under 50 cents andthe information in Publication 51. Likewise, updated tablesincreasing amounts from 50 to 99 cents to the next higherare included for Publication 15-A, Employer’s Supplementaldollar. For example, $2.30 becomes $2 and $2.80 becomesTax Guide.$3.These new tables have been developed due to changes

Wage Bracket Income Tax

to the tax law made in the American Recovery andReinvestment Act of 2009. The IRS asks that employers

Withholding Tables

begin using these tables in lieu of the applicable previouslyThe wage bracket tables are based on gross wages and dopublished tables as soon as possible, but no later than Aprilnot require the deduction for total withholding allowances.1, 2009.To simplify employers’ payroll operations andEmployees do not need to fill out a new Form W-4.employees’ reporting of withheld amount on their taxThese new tables have been developed to apply forreturns, the tax amounts on the wage bracket tables arewithholding for all employees and to take into account allrounded to whole dollar amounts. When employees havecurrent tax provisions.wages in excess of the last wage bracket amount in theThe following tables are included in this notice.table, the appropriate percentage method table can beused to figure withholding. Other withholding methods

•

Tables for Percentage Method of Withholding.described in Publication 15-A may also be used.

•

Tables for Percentage Method of Advance EICPayments.

Advance Earned Income Credit

•

Tables for Wage Bracket Method for Income TaxWithholding.

Payment Tables

•

Tables for Wage Bracket Method of Advance EICThe percentage method and wage bracket method tablesPayments.for the advance earned income credit (EIC) are based on

•

Alternative 1. Tables for Percentage Method ofgross wages and do not require the deduction forWithholding Computations.withholding allowances. Advance EIC payments apply only

•

Alternative 2. Tables for Percentage Method ofto employees eligible for the credit. Eligibility requirementsWithholding Computations.are shown on Form W-5, Earned Income Credit Advance

•

Wage Bracket Percentage Method Table for ComputingPayment Certificate, which the employee gives theIncome Tax Withholding From Gross Wages.employer.

•

Wage Bracket Percentage Method Table for ComputingWhen employers use the percentage method advanceIncome Tax Withholding From Wages ExceedingEIC payment tables, the payment for the pay period may beAllowance Amount.rounded to the nearest dollar as described for the

•

Combined Income Tax, Employee Social Security Tax,percentage method income tax withholding tables. Theand Employee Medicare Tax Withholding Tables.wage bracket advance EIC payment table amounts havebeen rounded to whole dollar amounts.

Percentage Method Income TaxWithholding Tables

The wage amounts shown in the percentage methodincome tax withholding tables are net wages after the

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Catalog No. 21974B

Tables for Percentage Method of Withholding

(For Wages Paid Through December 2009)

TABLE 1—WEEKLY Payroll Period

(a) SINGLE person

(including head of household)—

(b) MARRIED person—

If the amount of wages (afterIf the amount of wages (aftersubtracting withholdingThe amount of income taxsubtracting withholdingThe amount of incomeallowances) is:to withhold is:allowances) is:tax to withhold is:Not over $138..............$0Not over $303..............$0

Over—But not over—of excess over—Over—But not over—of excess over—

$138—$200...10%—$138$303—$470...10%—$303$200—$696...$6.20 plus 15%—$200$470—$1,455...$16.70 plus 15%—$470$696—$1,279...$80.60 plus 25%—$696$1,455—$2,272...$164.45 plus 25%—$1,455$1,279—$3,338...$226.35 plus 28%—$1,279$2,272—$4,165...$368.70 plus 28%—$2,272$3,338—$7,212...$802.87 plus 33%—$3,338$4,165—$7,321...$898.74 plus 33%—$4,165$7,212................$2,081.29 plus 35%—$7,212$7,321................$1,940.22 plus 35%—$7,321

TABLE 2—BIWEEKLY Payroll Period

(a) SINGLE person

(including head of household)—

(b) MARRIED person—

If the amount of wages (afterIf the amount of wages (aftersubtracting withholdingThe amount of income taxsubtracting withholdingThe amount of incomeallowances) is:to withhold is:allowances) is:tax to withhold is:Not over $276..............$0Not over $606..............$0

Over—But not over—of excess over—Over—But not over—of excess over—

$276—$400...10%—$276$606—$940...10%—$606$400—$1,392...$12.40 plus 15%—$400$940—$2,910...$33.40 plus 15%—$940$1,392—$2,559...$161.20 plus 25%—$1,392$2,910—$4,543...$328.90 plus 25%—$2,910$2,559—$6,677...$452.95 plus 28%—$2,559$4,543—$8,331...$737.15 plus 28%—$4,543$6,677—$14,423...$1,605.99 plus 33%—$6,677$8,331—$14,642...$1,797.79 plus 33%—$8,331$14,423................$4,162.17 plus 35%—$14,423$14,642................$3,880.42 plus 35%—$14,642

TABLE 3—SEMIMONTHLY Payroll Period

(a) SINGLE person

(including head of household)—

(b) MARRIED person—

If the amount of wages (afterIf the amount of wages (aftersubtracting withholdingThe amount of income taxsubtracting withholdingThe amount of incomeallowances) is:to withhold is:allowances) is:tax to withhold is:Not over $299..............$0Not over $656..............$0

Over—But not over—of excess over—Over—But not over—of excess over—

$299—$433...10%—$299$656—$1,019...10%—$656$433—$1,508...$13.40 plus 15%—$433$1,019—$3,152...$36.30 plus 15%—$1,019$1,508—$2,772...$174.65 plus 25%—$1,508$3,152—$4,922...$356.25 plus 25%—$3,152$2,772—$7,233...$490.65 plus 28%—$2,772$4,922—$9,025...$798.75 plus 28%—$4,922$7,233—$15,625...$1,739.73 plus 33%—$7,233$9,025—$15,863...$1,947.59 plus 33%—$9,025$15,625...............$4,509.09 plus 35%—$15,625$15,863...............$4,204.13 plus 35%—$15,863

TABLE 4—MONTHLY Payroll Period

(a) SINGLE person

(including head of household)—

(b) MARRIED person—

If the amount of wages (afterIf the amount of wages (aftersubtracting withholdingThe amount of income taxsubtracting withholdingThe amount of incomeallowances) is:to withhold is:allowances) is:tax to withhold is:Not over $598..............$0Not over $1,313.............$0

Over—But not over—of excess over—Over—But not over—of excess over—

$598—$867...10%—$598$1,313—$2,038...10%—$1,313$867—$3,017...$26.90 plus 15%—$867$2,038—$6,304...$72.50 plus 15%—$2,038$3,017—$5,544...$349.40 plus 25%—$3,017$6,304—$9,844...$712.40 plus 25%—$6,304$5,544—$14,467...$981.15 plus 28%—$5,544$9,844—$18,050...$1,597.40 plus 28%—$9,844$14,467—$31,250...$3,479.59 plus 33%—$14,467$18,050—$31,725...$3,895.08 plus 33%—$18,050$31,250................$9,017.98 plus 35%—$31,250$31,725................$8,407.83 plus 35%—$31,725

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Catalog No. 21974B

Tables for Percentage Method of Withholding (continued)

(For Wages Paid Through December 2009)

TABLE 5—QUARTERLY Payroll Period

(a) SINGLE person

(including head of household)—

(b) MARRIED person—

If the amount of wages (afterIf the amount of wages (aftersubtracting withholdingThe amount of income taxsubtracting withholdingThe amount of incomeallowances) is:to withhold is:allowances) is:tax to withhold is:Not over $1,795.............$0Not over $3,938.............$0

Over—But not over—of excess over—Over—But not over—of excess over—

$1,795—$2,600...10%—$1,795$3,938—$6,113...10%—$3,938$2,600—$9,050...$80.50 plus 15%—$2,600$6,113—$18,913...$217.50 plus 15%—$6,113$9,050—$16,633...$1,048.00 plus 25%—$9,050$18,913—$29,533...$2,137.50 plus 25%—$18,913$16,633—$43,400...$2,943.75 plus 28%—$16,633$29,533—$54,150...$4,792.50 plus 28%—$29,533$43,400—$93,750...$10,438.51 plus 33%—$43,400$54,150—$95,175...$11,685.26 plus 33%—$54,150$93,750................$27,054.01 plus 35%—$93,750$95,175................$25,223.51 plus 35%—$95,175

TABLE 6—SEMIANNUAL Payroll Period

(a) SINGLE person

(including head of household)—

(b) MARRIED person—

If the amount of wages (afterIf the amount of wages (aftersubtracting withholdingThe amount of income taxsubtracting withholdingThe amount of incomeallowances) is:to withhold is:allowances) is:tax to withhold is:Not over $3,590.............$0Not over $7,875.............$0

Over—But not over—of excess over—Over—But not over—of excess over—

$3,590—$5,200...10%—$3,590$7,875—$12,225...10%—$7,875$5,200—$18,100...$161.00 plus 15%—$5,200$12,225—$37,825...$435.00 plus 15%—$12,225$18,100—$33,265...$2,096.00 plus 25%—$18,100$37,825—$59,065...$4,275.00 plus 25%—$37,825$33,265—$86,800...$5,887.25 plus 28%—$33,265$59,065—$108,300...$9,585.00 plus 28%—$59,065$86,800—$187,500...$20,877.05 plus 33%—$86,800$108,300—$190,350...$23,370.80 plus 33%—$108,300$187,500................$54,108.05 plus 35%—$187,500$190,350................$50,447.30 plus 35%—$190,350

TABLE 7—ANNUAL Payroll Period

(a) SINGLE person

(including head of household)—

(b) MARRIED person—

If the amount of wages (afterIf the amount of wages (aftersubtracting withholdingThe amount of income taxsubtracting withholdingThe amount of incomeallowances) is:to withhold is:allowances) is:tax to withhold is:Not over $7,180.............$0Not over $15,750............$0

Over—But not over—of excess over—Over—But not over—of excess over—

$7,180—$10,400...10%—$7,180$15,750—$24,450...10%—$15,750$10,400—$36,200...$322.00 plus 15%—$10,400$24,450—$75,650...$870.00 plus 15%—$24,450$36,200—$66,530...$4,192.00 plus 25%—$36,200$75,650—$118,130...$8,550.00 plus 25%—$75,650$66,530—$173,600...$11,774.50 plus 28%—$66,530$118,130—$216,600...$19,170.00 plus 28%—$118,130$173,600—$375,000...$41,754.10 plus 33%—$173,600$216,600—$380,700...$46,741.60 plus 33%—$216,600$375,000................$108,216.10 plus 35%—$375,000$380,700................$100,894.60 plus 35%—$380,700

TABLE 8—DAILY or MISCELLANEOUS Payroll Period

(a) SINGLE person

(including head of household)—

(b) MARRIED person—

If the amount of wages (afterIf the amount of wages (aftersubtracting withholding allowances)subtracting withholding allowances)divided by the number of days in the

The amount of income tax

divided by the number of days in the

The amount of income

payroll period is:

to withhold per day is:

payroll period is:

tax to withhold per day is:Not over $27.60.............$0Not over $60.60.............$0

Over—But not over—of excess over—Over—But not over—of excess over—

$27.60—$40.00...10%—$27.60$60.60—$94.00...10%—$60.60$40.00—$139.20...$1.24 plus 15%—$40.00$94.00—$291.00...$3.34 plus 15%—$94.00$139.20—$255.90...$16.12 plus 25%—$139.20$291.00—$454.30...$32.89 plus 25%—$291.00$255.90—$667.70...$45.30 plus 28%—$255.90$454.30—$833.10...$73.72 plus 28%—$454.30$667.70—$1,442.30...$160.60 plus 33%—$667.70$833.10—$1,464.20...$179.78 plus 33%—$833.10$1,442.30................$416.22 plus 35%—$1,442.30$1,464.20................$388.04 plus 35%—$1,464.20

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Catalog No. 21974B