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Department of the Treasury

Internal Revenue Service

Contents
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

Publication 15-A

Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

Cat. No. 21453T

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Employer’s
Supplemental
Tax Guide

1. Who Are Employees? . . . . . . . . . . . . . . . . . . . . .

4

2. Employee or Independent Contractor? . . . . . . .

7

3. Employees of Exempt Organizations . . . . . . . . .

9

(Supplement to
Publication 15
(Circular E),
Employer’s Tax Guide)

6. Sick Pay Reporting . . . . . . . . . . . . . . . . . . . . . . . 14

For use in

2012

4. Religious Exemptions and Special Rules
for Ministers . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
5. Wages and Other Compensation . . . . . . . . . . . . 11

7. Special Rules for Paying Taxes . . . . . . . . . . . . . 20
8. Pensions and Annuities . . . . . . . . . . . . . . . . . . . 22
9. Alternative Methods for Figuring
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . .
Formula Tables for Percentage Method
Withholding (for Automated Payroll
Systems) . . . . . . . . . . . . . . . . . . . . . . . . . . .
Wage Bracket Percentage Method Tables
(for Automated Payroll Systems) . . . . . . . . .
Combined Income Tax, Employee Social
Security Tax, and Employee Medicare
Tax Withholding Tables . . . . . . . . . . . . . . . .

23
25
30
47

10. Tables for Withholding on Distributions
of Indian Gaming Profits to Tribal Members . . 68
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Quick and Easy Access to IRS Tax Help
and Tax Products . . . . . . . . . . . . . . . . . . . . . . . 71

What’s New
Future developments. The IRS has created a page on
IRS.gov for information about Publication 15-A, at
www.irs.gov/pub15a. Information about any future developments affecting Publication 15-A (such as legislation
enacted after we release it) will be posted on that page.

Get forms and other information
faster and easier by:
Internet IRS.gov
Jan 31, 2012

Social security and Medicare tax for 2012. The employee tax rate for social security is 4.2% on wages paid
and tips received before March 1, 2012. The employee tax
rate for social security increases to 6.2% on wages paid
and tips received after February 29, 2012. The employer
tax rate for social security remains unchanged at 6.2%.
The social security wage base limit is $110,100. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2011. There is no wage base limit
for Medicare tax.
Employers should implement the 4.2% employee social
security tax rate as soon as possible, but not later than

January 31, 2012. After implementing the 4.2% rate, employers should make an offsetting adjustment in a subsequent pay period to correct any overwithholding of social
security tax as soon as possible, but not later than March
31, 2012.
Social security and Medicare taxes apply to the wages
of household workers you pay $1,800 or more in cash or an
equivalent form of compensation. Social security and
Medicare taxes apply to election workers who are paid
$1,500 or more in cash or an equivalent form of compensation.
At the time this publication was prepared for release, the rate for the employee’s share of social
CAUTION
security tax was 4.2% and scheduled to increase
to 6.2% for wages paid after February 29, 2012. However,
Congress was discussing an extension of the 4.2% employee tax rate for social security beyond February 29,
2012. Check for updates at www.irs.gov/pub15a.

!

VOW to Hire Heroes Act of 2011. On November 21,
2011, the President signed into law the VOW to Hire
Heroes Act of 2011. This new law provides an expanded
work opportunity tax credit to businesses that hire eligible
unemployed veterans and, for the first time, also makes
part of the credit available to tax-exempt organizations.
Businesses claim the credit as part of the general business
credit and tax-exempt organizations claim it against their
payroll tax liability. The credit is available for eligible unemployed veterans who begin work on or after November 22,
2011, and before January 1, 2013. More information about
the credit against a tax-exempt organization’s payroll tax
liability will be available early in 2012 at
www.irs.gov/form5884c.
FUTA tax rate. The FUTA tax rate is 6.0% for 2012.
Expiration of Attributed Tip Income Program (ATIP).
The Attributed Tip Income Program (ATIP) is scheduled to
expire on December 31, 2011.
Withholding allowance. The 2012 amount for one withholding allowance on an annual basis is $3,800.
Change of address. Beginning in 2012, employers must
use new Form 8822-B, Change of Address—Business, for
any address change.

Reminders
COBRA premium assistance credit. The credit for COBRA premium assistance payments applies to premiums
paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid
for up to 15 months. For more information, see COBRA
premium assistance credit in Publication 15 (Circular E),
Employer’s Tax Guide.
Federal tax deposits must be made by electronic funds
transfer. You must use electronic funds transfer to make
Page 2

all federal tax deposits. Generally, electronic fund transfers
are made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can
arrange for your tax professional, financial institution, payroll service, or other trusted third party to make 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 Publication 15 (Circular E). To get
more information about EFTPS or to enroll in EFTPS, visit
www.eftps.gov or call 1-800-555-4477. Additional information about EFTPS is also available in Publication 966, The
Secure Way to Pay Your Federal Taxes.
Aggregate Form 941 filers. Agents must complete
Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941,
Employer’s QUARTERLY Federal Tax Return. Aggregate
Forms 941 can only be filed by agents approved by the IRS
under section 3504 of the Internal Revenue Code. To
request approval to act as an agent for an employer, the
agent files Form 2678, Employer/Payer Appointment of
Agent, with the IRS.
Aggregate Form 940 filers. Agents 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 may only 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.
Employers can choose to file Form 941 instead of
Form 944. If you previously were notified to file Form 944,
Employer’s ANNUAL Federal Tax Return, but want to file
quarterly Forms 941 to report your social security, Medicare and withheld federal income taxes, you must first
contact the IRS to request to file Forms 941, rather than
Form 944. See Rev. Proc. 2009-51, 2009-45 I.R.B 625, for
the procedures for employers who previously were notified
to file Form 944 to request to file Forms 941 instead. In
addition, Rev. Proc. 2009-51 provides the procedures for
employers to request to file Form 944. Rev. Proc. 2009-51
is available at www.irs.gov/irb/2009-45_IRB/ar12.html.
Also see the Instructions for Form 944.
Additional employment tax information. Visit the IRS
website at www.irs.gov/businesses and click on the
Employment Taxes link.
Telephone help. You can call the IRS Business and Specialty Tax Line with your employment tax questions at
1-800-829-4933.
Publication 15-A (2012)

Help for people with disabilities. Telephone help is
available using TTY/TDD equipment. You can call
1-800-829-4059 with your tax question or to order forms
and publications. You may also use this number for problem resolution assistance.

Spend less time and worry on taxes and more time
running your business. Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit.

Furnishing Form W-2 to employees electronically.
You may set up a system to furnish Form W-2, Wage and
Tax Statement, electronically. Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and
you must notify the employee of all hardware and software
requirements to receive the form. You may not send a
Form W-2 electronically to any employee who does not
consent or who has revoked consent previously provided.
To furnish Forms W-2 electronically, you must meet the
following disclosure requirements and provide a clear
and conspicuous statement of each requirement to your
employees.

• For EFTPS, visit www.eftps.gov or call EFTPS Cus-

• The employee must be informed that he or she will

receive a paper Form W-2 if consent is not given to
receive it electronically.

• The employee must be informed of the scope and
duration of the consent.

• The employee must be informed of any procedure

for obtaining a paper copy of his or her Form W-2
and whether or not the request for a paper statement
is treated as a withdrawal of his or her consent to
receiving his or her Form W-2 electronically.

• The employee must be notified about how to with-

draw a consent and the effective date and manner
by which the employer will confirm the withdrawn
consent. The employee must also be notified that
the withdrawn consent does not apply to the previously issued Forms W-2.

• The employee must be informed about any condi-

tions under which electronic Forms W-2 will no
longer be furnished (for example, termination of employment).

• The employee must be informed of any procedures

for updating his or her contact information that enables the employer to provide electronic Forms W-2.

• The employer must notify the employee of any

changes to the employer’s contact information.

You must furnish electronic Forms W-2 by the same due
date as the paper Forms W-2. For more information on
furnishing Form W-2 to employees electronically, see Regulations section 31.6051-1(j).
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.

Publication 15-A (2012)

• For e-file, visit www.irs.gov/efile for additional information.

tomer Service at 1-800-555-4477.

Electronic submission of Forms W-4, W-4P, W-4S and
W-4V. You may set up a system to electronically receive
any or all of the following forms (and their Spanish versions, if available) from an employee or payee.

• Form W-4, Employee’s Withholding Allowance Certificate.

• Form W-4P, Withholding Certificate for Pension or
Annuity Payments.

• Form W-4S, Request for Federal Income Tax Withholding From Sick Pay.

• Form W-4V, Voluntary Withholding Request.
For each form that you establish an electronic submission system for, you must meet each of the following five
requirements.
1. The electronic system must ensure that the information received by the payer is the information sent by
the payee. The system must document all occasions
of user access that result in a submission. In addition, the design and operation of the electronic system, including access procedures, must make it
reasonably certain that the person accessing the
system and submitting the form is the person identified on the form.
2. The electronic system must provide exactly the same
information as the paper form.
3. The electronic submission must be signed with an
electronic signature by the payee whose name is on
the form. The electronic signature must be the final
entry in the submission.
4. Upon request, you must furnish a hard copy of any
completed electronic form to the IRS and a statement that, to the best of the payer’s knowledge, the
electronic form was submitted by the named payee.
The hard copy of the electronic form must provide
exactly the same information as, but need not be a
facsimile of, the paper form. For Form W-4, the signature must be under penalty of perjury, and must
contain the same language that appears on the paper version of the form. The electronic system must
inform the employee that he or she must make a
declaration contained in the perjury statement and
that the declaration is made by signing the Form
W-4.
5. You must also meet all recordkeeping requirements
that apply to the paper forms.

Page 3

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. or A statutory nonemployee. Although we cannot respond individually to each email. and • Announcement 99-6 (for Forms W-4P. Photographs of missing children. veterinarians.3402(f)(5)-1(c) (for Form W-4). points out the differences between an independent contractor and an employee and gives examples from various types of occupations. see section 2. You can email us at taxforms@irs. for information on how to obtain forms and publications. If an individual who works for you is not an employee under the common-law rules (see section 2).For more information. 1. including the area code. Publication 15-A (2012) . However. It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). 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. business. Useful Items You may want to see: Publication ❏ 15-B Employer’s Tax Guide to Fringe Benefits ❏ 505 Tax Withholding and Estimated Tax ❏ 515 Withholding of Tax on Nonresident Aliens and Foreign Entities ❏ 583 Starting a Business and Keeping Records ❏ 1635 Understanding Your EIN Comments and suggestions. IR-6526 Washington. contains information about the employment tax treatment of various types of noncash compensation. See Publication 15 (Circular E) for information on backup withholding. Independent Contractors People such as doctors. or profession in which they offer their services to the public. A later discussion. it would be helpful if you would include your daytime phone number. The general rule is that an individual is an independent contractor if you. The person performing the services may be: • • • • An independent contractor. see: • Regulations sections 31. Publication 15-B. and auctioneers who follow an independent trade. NW. For a discussion of facts that indicate whether an individual providing services is an independent contractor or employee. Ordering publications and forms. Please put “Publication 15-A” on the subject line. located at the end of this publication. See Quick and Easy Access to IRS Tax Help and Tax Products. DC 20224 Page 4 We respond to many letters by telephone. We welcome your comments about this publication and your suggestions for future editions. A common-law employee. anyone 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. the person for whom the services are performed. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. have the right to control or direct only the result of the work and not the means and methods of accomplishing the result. What matters is that you have the right to control the details of how the services are performed. Therefore.irs. you generally do not have to withhold federal income tax from that individual’s pay. Employer’s Tax Guide to Fringe Benefits. and W-4V). Who Are Employees? Before you can know how to treat payments that you make to workers for services. in some cases you may be required to withhold under the backup withholding requirements on these payments. are generally not employees. Employee or Independent Contractor in section 2. You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. we do appreciate your feedback and will consider your comments as we revise our tax products.gov. You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Common-Law Employees Under common-law rules. This discussion explains these four categories. This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members.gov/pub/irs-irbs/irb99-04. Introduction This publication supplements Publication 15 (Circular E). you must first know the business relationship that exists between you and the person performing the services. W-4S. whether such people are employees or independent contractors depends on the facts in each case.pdf. A statutory employee. However. in your correspondence. This is so even when you give the employee freedom of action.

See Salesperson in section 2. controls the payment of their wages. Superintendents. 1. nurses. or Schedule C-EZ (Form 1040). or operators of hotels. no distinction is made between classes of employees. Profit or Loss From Business. Retirement Plans for Small Business. Also. vegetable. Statutory Employees If workers are independent contractors under the common law rules. Leased employees. See Employees of Exempt Organizations (section 3) and Religious Exemptions and Special Rules for Ministers (section 4).If you have an employer-employee relationship. The substance of the relationship. For more information about the treatment of special types of employment. and Medicare tax withheld in box 6. Show your payments to the employee as “other compensation” in box 1. or bakery products. governs the worker’s status. Any individual who is a statutory employee under category 1 or 4. Do not withhold federal income tax from the wages of statutory employees. and similar subjects. Social security and Medicare taxes. 4. is also an employee for FUTA tax purposes and subject to FUTA tax. contractors. • They do not have a substantial investment in the equipment and property used to perform the services (other than an investment in facilities for transportation. An individual who works at home on materials or goods that you supply and that must be returned to you or to a person you name. The goods sold must be merchandise for resale or supplies for use in the buyer’s business operation. social security tax withheld in box 4. earlier. however. managers. provides them with unemployment insurance and other benefits. A full-time life insurance sales agent whose principal business activity is selling life insurance or annuity contracts. such workers may nevertheless be treated as employees by statute. if the driver is your agent or is paid on commission. A director of a corporation is not an employee with respect to services performed as a director. 3. You generally have to withhold and pay income. It does not matter whether the individual is employed full time or part time. Page 5 . A driver who distributes beverages (other than milk) or meat. The work performed for you must be the salesperson’s principal business activity. fruit. Withhold social security and Medicare taxes from the wages of statutory employees if all three of the following conditions apply. such as a car or truck). For example. Reporting payments to statutory employees. Federal unemployment (FUTA) tax. the treatment of special types of payments. and is the employer for employment tax purposes. including the right to discharge or reassign the worker. The staffing service has the right to control and direct the worker’s services for the client. the unemployment tax paid under the Federal Unemployment Tax Act. Publication 15-A (2012) 2. A statutory employee’s business expenses are deductible on Schedule C (Form 1040) or C-EZ (Form 1040) and are not subject to the reduction by 2% of his or her adjusted gross income that applies to common-law employees. Income tax. Additional information. and Medicare taxes on wages that you pay to common-law employees. and neither receives nor is entitled to receive any pay. retailers. Medicare wages in box 5. if you also furnish specifications for the work to be done. or both. social security. For information on employee leasing as it relates to pension plan qualification requirements. a temporary staffing service may provide the services of secretaries. restaurants. or other similar establishments. He or she reports earnings as a statutory employee on line 1 of Schedule C (Form 1040). and other supervisory personnel are all employees. Agricultural Employer’s Tax Guide. The staffing service enters into contracts with the clients under which the clients specify the services to be provided and a fee is paid to the staffing service for each individual furnished. an officer who performs no services or only minor services. However. it makes no difference how it is labeled. For employment tax purposes. The staffing service hires the workers. (also known as “statutory employees”) for certain employment tax purposes. except that it does not include statutory employees defined above in categories 2 and 3. Furnish Form W-2 to a statutory employee. see Leased employee in Publication 560. This would happen if they fall within any one of the following four categories and meet the three conditions described next under Social security and Medicare taxes. and other similarly trained workers to its clients on a temporary basis. A full-time traveling or city salesperson who works on your behalf and turns in orders to you from wholesalers. An officer of a corporation is generally an employee. • The services are performed on a continuing basis for the same payer. The statutory employee can deduct his or her trade or business expenses from the payments shown on Form W-2. primarily for one life insurance company. Net Profit From Business. Under certain circumstances. show social security wages in box 3. For FUTA tax. is not considered an employee. or who picks up and delivers laundry or dry cleaning. not the label. a firm furnishing workers to other firms is the employer of those workers for employment tax purposes. the wages of certain employees may be exempt from one or more of these taxes. and check “Statutory employee” in box 13. the term “employee” means the same as it does for social security and Medicare taxes. see Publication 15 (Circular E) or Publication 51 (Circular A). • The service contract states or implies that substan- tially all the services are to be performed personally by them.

For more information. use Form 8952. Persons engaged in the trade or business of delivering or distributing newspapers or shopping news (including any services directly related to such delivery or distribution). This relief provision does not apply for a technical services specialist you provide to another business under an arrangement between you and the other business. or experience. Test proctors and room supervisors. If you have a reasonable basis for not treating a worker as an employee. discussed next. concerning the classification of workers. If you classify an employee as an independent contractor and you have no reasonable basis for doing so. a deposit-commission basis. Companion sitters are individuals who furnish personal attendance. 2006. or any similar basis prescribed by regulations. visit the IRS website at www. and • Is not otherwise treated as an employee of the organization for employment taxes. Direct sellers include persons falling within any of the following three groups. Direct sellers. Page 6 Voluntary Classification Settlement Program (VCSP). a companion sitting placement service) will not be treated as the employer of the sitters if that person does not receive or pay the salary or wages of the sitters and is compensated by the sitters or the persons who employ them on a fee basis. and recruiting. You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. The consistent treatment requirement does not apply to services performed after December 31. Department of Labor. you are liable for employment taxes for that worker (the relief provision. drafter. by an individual as a test proctor or room supervisor assisting in the administration of college entrance or placement examinations if the individual: 1. Relief provision.gov/form8952. if: • Substantially all payments for their services as direct sellers or real estate agents are directly related to sales or other output. designer. or other similarly skilled worker engaged in a similar line of work. Such activities include providing motivation and encouragement. computer programmer. Companion sitters who are not employees of a companion sitting placement service are generally treated as self-employed for all federal tax purposes. rather than to the number of hours worked. A technical service specialist is an engineer. for resale in the home or at a place of business other than in a permanent retail establishment. you may still be entitled to the relief provision. Persons engaged in selling (or soliciting the sale of) consumer products in the home or place of business other than in a permanent retail establishment. Misclassification of Employees Consequences of treating an employee as an independent contractor. The common-law rules control whether the specialist is treated as an employee or an independent contractor. This category includes individuals engaged in appraisal activities for real estate sales if they earn income based on sales or other output. including income and employment taxes. 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. Licensed real estate agents. you must file all required federal information returns on a basis consistent with your treatment of the worker. The employer cannot currently be under examination by the IRS. or household care services to children or to individuals who are elderly or disabled. if you directly contract with a technical service specialist to provide services for your business and not for another business. licensed real estate agents. companionship. and • Their services are performed under a written contract providing that they will not be treated as employees for federal tax purposes. • Is performing the services for a section 501(c) or- ganization exempt from tax under section 501(a) of the code. See section 2 in Publication 15 (Circular E) for more information. 2. and certain companion sitters. Publication 15-A (2012) . Companion sitters. Direct selling includes activities of individuals who attempt to increase direct sales activities of their direct sellers and who earn income based on the productivity of their direct sellers. will not apply). or a state government agency. you may be relieved from having to pay employment taxes for that worker. knowledge. 3. imparting skills.Statutory Nonemployees There are three categories of statutory nonemployees: direct sellers. To apply. Direct sellers and licensed real estate agents are treated as self-employed for all federal tax purposes. Technical service specialists.irs. Application for Voluntary Classification Settlement Program (VCSP). Persons engaged in selling (or soliciting the sale of) consumer products to any buyer on a buy-sell basis. This limit on the application of the rule does not affect the determination of whether such workers are employees under the common-law rules. systems analyst. To get this relief. A person engaged in the trade or business of putting the sitters in touch with individuals who wish to employ them (that is. However.

sufficient behavioral control may exist if the employer has the right to control how the work results are achieved. However. Where to purchase supplies and services. An employer does not generally have to withhold or pay any federal taxes on payments to independent contractors. such as law. and the type of relationship of the parties. where. financial control. Facts that provide evidence of the degree of control and independence fall into three categories: behavioral control. An employee is generally guaranteed a regular wage amount for an hourly. or sick pay. employees may also incur unreimbursed expenses in connection with the services that they perform for their employer. Independent contractors ordinarily use their own methods. • The permanency of the relationship. However. the relationship of the worker and the business must be examined. Independent contractors often advertise. if a law firm hires an attorney. However. • Whether or not the business provides the worker with employee-type benefits. • The extent to which services performed by the worker are a key aspect of the regular business of the company. What tools or equipment to use. The key consideration is whether the business has retained the right to control the details of a worker’s performance or instead has given up that right. Behavioral control. If a worker provides services that are a key aspect of your regular business activity. all information that provides evidence of the degree of control and the degree of independence must be considered. maintain a visible business location. Fixed ongoing costs that are incurred regardless of whether work is currently being performed are especially important. withhold and pay social security and Medicare taxes. Publication 15-A (2012) Financial control. Employee or Independent Contractor? An employer must generally withhold federal income taxes. What work must be performed by a specified individual. The extent of the worker’s investment. Facts that show whether the business has a right to control the business aspects of the worker’s job include: The extent to which the worker has unreimbursed business expenses. it is likely that it will present the attorney’s work as its own and would have the right to control or direct that work. such as insurance. it is common in some professions. The extent to which the worker can realize a profit or loss. rather than for a specific project or period. An employee is generally subject to the business’ instructions about when. Type of relationship. Facts that show whether the business has a right to direct and control how the worker does the task for which the worker is hired include the type and degree of: Instructions that the business gives to the worker. For example. Independent contractors are more likely to have unreimbursed expenses than are employees. An independent contractor is often paid a flat fee or on a time and materials basis for the job. These facts are discussed next. The extent to which the worker makes his or her services available to the relevant market. weekly. a pension plan. it is more likely that you will have the right to direct and control his or her activities. and how to work. How the business pays the worker. An independent contractor can make a profit or loss. A business may lack the knowledge to instruct some highly specialized professionals. Training that the business gives to the worker. this is generally considered evidence that your intent was to create an employer-employee relationship. even when the wage or salary is supplemented by a commission. Even if no instructions are given. Page 7 . What workers to hire or to assist with the work. vacation pay. or other period of time. and pay unemployment tax on wages paid to an employee. to pay independent contractors hourly. in other cases. An employee may be trained to perform services in a particular manner. This usually indicates that a worker is an employee. the task may require little or no instruction. All of the following are examples of types of instructions about how to do work. Common-Law Rules To determine whether an individual is an employee or an independent contractor under the common law. Facts that show the parties’ type of relationship include: • Written contracts describing the relationship the parties intended to create. The amount of instruction needed varies among different jobs. a significant investment is not necessary for independent contractor status. An independent contractor often has a significant investment in the facilities or tools he or she uses in performing services for someone else. and are available to work in the relevant market. If you en- gage a worker with the expectation that the relationship will continue indefinitely. An independent contractor is generally free to seek out business opportunities. • • • • • When and where to do the work.2. This would indicate an employer-employee relationship. • What order or sequence to follow. In any employee-independent contractor determination.

She carries liability and workers’ compensation insurance covering Jerry and others that he engaged to assist him. is an independent contractor. Jan Rose. an auto dealer. may also lease another truck and engage a driver to complete the contract. He and his assistants perform personal services for hourly wages. is required to pay federal and state taxes. a computer programmer. A company representative makes frequent inspections of the construction site. It is not clear how long that it will take to complete the project. She did not advance funds to help him carry on the work. He uses his own tools and performs services in the order designated by the corporation and according to its specifications.280 every 2 weeks for the next 10 weeks. Bill Plum. Inc. orally agreed with a corporation to perform full-time services at construction sites. with the IRS. Inc.. He is not responsible for faults. and Steve is not guaranteed any minimum payment for the hours spent on the program. A signed Page 8 contract established a flat amount for the services rendered by Bill Plum. although he is not personally liable for their wages.IRS help. He performs personal services as a carpenter and mechanic for an hourly wage. She is to receive $1. approve. Steve Smith. Wallace Black and his assistants are employees of the Sawdust Co. Steve works at home and is not expected or allowed to attend meetings of the software development group. Jerry is not free to transfer his assistants to other jobs. he supplies all the tools and equipment. who operates as Rose Trucking. At times. Example 3. that she obtained through advertisements. and carries workers’ compensation insurance on him. file Form SS-8. The company has the right to select. Industry Examples The following examples may help you properly classify your workers. He also acts as superintendent and foreman and engages other individuals to assist him. Bill Plum contracted with Elm Corporation to complete the roofing on a housing complex. When a house is finished. Wallace Black agreed with the Sawdust Co. submitted a job estimate to a housing complex for electrical work at $16 per hour for 400 hours. is an independent contractor. Rose Trucking contracts to deliver material for Forest.400. Plum Roofing is responsible for paying for any repairs. are paid by Jan Rose. at $140 per ton. Example 5. Milton Manning. an electrician. However. or discharge any helper. Vera is an independent contractor. Computer Industry Example. makes frequent inspections of his work. Plum Roofing. operating as Rose Trucking. Miscellaneous Income. downsizes. and receives no benefits from Megabyte. which provides that Steve is considered to be an independent contractor. to supply the construction labor for a group of houses. Wallace is paid a certain percentage of its costs. Example 4. She pays them an hourly rate and exercises almost constant supervision over the work. The company gives him a check for that amount from which he pays the assistants. Either party can end the services at any time. Jerry Jones and his assistants are employees of Wilma White. None of the drivers are provided by Forest. Steve and Megabyte have a written contract. defects of construction. doing business as Plum Roofing. including the payroll. Megabyte will file Form 1099-MISC. including insurance coverage. She also performs additional electrical installations under contracts with other companies.. Example 2. Rose Trucking is not paid for any articles that are not delivered. All equipment is owned or rented by Jan and she is responsible for all maintenance. Trucking Industry Example. Vera Elm will receive $6. Donna Lee is a salesperson employed on a full-time basis by Bob Blue. She appraises trade-ins. The corporation supplies all materials. The company agreed to pay all construction costs. to report the amount paid to Steve. Bill is a licensed roofer and carries workers’ compensation and liability insurance under the business name. Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. She works six days a week and is on duty in Bob’s showroom on certain assigned days and times. but her Publication 15-A (2012) . Megabyte provides Steve with no instructions beyond the specifications for the product itself. At the end of each week. pays him on a piecework basis. Milton Manning is an employee of the corporation. Megabyte agrees to pay Steve a flat amount to complete a one-time project to create a certain product. This is not considered payment by the hour. If you want the IRS to determine whether or not a worker is an employee. He assumes no responsibility to complete the work and will incur no contractual liability if he fails to do so. She makes direct payments to the suppliers for all necessary materials. Jerry Jones has an agreement with Wilma White to supervise the remodeling of her house. Steve is an independent contractor. He may not work on other jobs while working for Wilma. He does not have a place of business or hold himself out to perform similar services for others. he presents the company with a statement of the amount that he has spent. Jan Rose. is laid off when Megabyte. Building and Construction Industry Example 1. Automobile Industry Example 1. If there is a problem with the roofing work. an experienced tile setter. Even if she works more or less than 400 hours to complete the work. or wasteful operation. All operating expenses. He hires his own roofers who are treated as employees for federal employment tax purposes. Inc. Vera Elm.

Helen is an independent contractor and the helpers are her employees. Sells to wholesalers. issues instructions on the amounts to be charged. He has no investment in the repair department. his or her pay may still be subject to social security. Nonprofit organizations that are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code include any Publication 15-A (2012) Page 9 . Sells merchandise for resale. and advertising. and FUTA tax purposes if he or she: 1. on-line research time. postage. Although he receives the benefit of Taft’s two-way radio communication equipment. A salesperson is a statutory employee for social security. Is not an employee under common-law rules. possibly. The bills include charges for long distance calls. costs for which the corporations have agreed to reimburse her. He works regular hours and is paid on a percentage basis. An auto sales agency furnishes space for Helen Bach to perform auto repair services. and receives. Attorney Example. To determine whether a salesperson is an employee for social security. photocopies. Bob also pays the cost of health insurance and group-term life insurance for Donna. she requires only minimal assistance in closing and financing sales and in other phases of her work. they must still withhold federal income tax from the pay of their employees. Donna buys office supplies and pays bar dues and membership dues for three other professional organizations. equipment. Tom Spruce keeps all fares that he Section 501(c)(3) organizations. Sells on behalf of. Lists of prospective customers belong to the dealer. She pays the receptionist. She seeks out business from insurance adjusters and other individuals and does all of the body and paint work that comes to the agency. fax charges. these items benefit both Taft and Tom Spruce. the salesperson must meet all eight elements of the statutory employee test. and photocopier. and 8. 2. there are special social security. Tom Spruce rents a cab from Taft Cab Co. 6. Works full time for one person or company except. Example. Donna Yuma is a sole practitioner who rents office space and pays for the following items: telephone. However. Sam Sparks performs auto repair services in the repair department of an auto sales company. Agrees to do substantially all of this work personally. and turns his or her orders over to. you must evaluate each individual case. and federal unemployment (FUTA) tax rules that apply to the wages that they pay their employees. If a salesperson who works for you does not meet the tests for a common-law employee. computer. Donna has had only three clients. you do not have to withhold federal income tax from his or her pay (see Statutory Employees in section 1). She is paid a commission and is eligible for prizes and bonuses offered by Bob. Donna charges the corporations an hourly rate for her services. corporations with which there have been long-standing relationships. 3. discussed earlier in this section. other than in facilities for transportation. for $150 per day. 7. and travel. Medicare. restaurants. withholds and pays federal and state employment taxes. Medicare. a large percentage of the gross collections from the auto repair shop. and files a Form W-2 each year. Employees of Exempt Organizations Taxicab Driver Many nonprofit organizations are exempt from federal income tax. parts to be used. Tom Spruce is an independent contractor. 4. Although they do not have to pay federal income tax themselves. and checks all estimates and repair orders. Example 3. Salesperson To determine whether salespersons are employees under the usual common-law rules. assumes all losses from uncollectible accounts. She provides her own tools. 5. determines her own and her helpers’ working hours. dispatcher. and supplies. Maintains a continuing relationship with the person or company for which he or she works. on-line legal research linkup. Example 2. She hires and discharges her own helpers. Medicare.appraisals are subject to the sales manager’s approval. fax machine. or supplies for use in the customer’s business. even if a salesperson is not an employee under the usual common-law rules. the person or company for which he or she works. However. receives from customers. The sales company supplies all facilities. Because of her experience. Donna is an employee of Bob Blue. or similar establishments. and FUTA tax purposes. and FUTA taxes. makes all necessary adjustments. repair parts. or operators of hotels. Medicare. for sideline sales activities on behalf of some other person. sending monthly bills detailing the work performed for the prior month. contractors. Has no substantial investment in the facilities used to do the work. 3. He pays the costs of maintaining and operating the cab. Donna has a part-time receptionist who also does the bookkeeping. as compensation for her services. Donna is an independent contractor. retailers. and the time for completion of each job. For the past 2 years. and supplies. Sam is an employee of the sales company. quotes prices for repair work. She is required to develop leads and report results to the sales manager.

For more information on getting an exemption. perform sacerdotal functions. Page 10 2. Ministers. If you withheld federal income tax from the minister under a voluntary agreement. • The organization is a church or church-controlled organization opposed for religious reasons to the payment of social security and Medicare taxes and has filed Form 8274. Federal unemployment tax. If an employee is paid less than $100 during a calendar year. However. or for the prevention of cruelty to children or animals. Form 941. commissioned. 1. and administer ordinances and sacraments according to the prescribed tenets and practices of that religious organization. or any withholding for social security or Medicare taxes. see Publication 517. For more information. You may report a designated parsonage or rental allowance (housing allowance) and a utilities allowance. If an employee is paid less than $50 in a calendar quarter. For more information on ministers. You do not withhold these taxes from wages earned by a minister. However. Form W-2. The organization must have filed for exemption before the first date on which a quarterly employment tax return (Form 941) or annual employment tax return (Form 944) would otherwise be due. his or her wages are not subject to social security and Medicare taxes. literary or educational purposes. Do not file Form 940 to report wages paid by these organizations or pay the tax. or Form 944 any amount as social security or Medicare wages. The common-law rules discussed in section 1 and section 2 should be applied to determine whether a minister is your employee or is self-employed. Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. and FUTA taxes apply. see Publication 517. even if the minister is a common law employee. Religious Exemptions and Special Rules for Ministers Special rules apply to the treatment of ministers for social security purposes. Include in this amount expense allowances or reimbursements paid under a nonaccountable plan. Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes. However. Publication 15-A (2012) . An organization wholly owned by a state or its political subdivision should contact the appropriate state official for information about reporting and getting social security and Medicare coverage for its employees. Social Security and Other Information for Members of the Clergy and Religious Workers. fund. social security. or the rental value of housing provided in a separate statement or in box 14 on Form W-2. Note. his or her wages are not subject to FUTA tax for the quarter. Whether the minister is an employee or self-employed. see Publication 517. testing for public safety. The above rules do not apply to employees who work for pension plans and other similar organizations described in section 401(a).28 or more in a year. the earnings as reported on the minister’s Form 1040 are subject to self-employment tax and federal income tax. to elect exemption from social security and Medicare taxes. An organization that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code is also exempt from FUTA tax. Do not include a parsonage allowance (excludable housing allowance) in this amount.community chest. fostering national or international amateur sports competition. or from paying FUTA tax. Ministers are employees if they perform services in the exercise of ministry and are subject to your will and control. • The organization pays an employee less than $100 in a calendar year. and Medicare tax withholding. Do not show on Form W-2. This exemption cannot be waived. Other than section 501(c)(3) organizations. or Medicare tax from their employees’ pay. charitable. or licensed by a religious body constituting a church or church denomination. or foundation organized and operated exclusively for religious. An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes must pay self-employment tax if the employee is paid $108. discussed in section 5 of Publication 15 (Circular E). Medicare. Wages paid to employees of section 501(c)(3) organizations are subject to social security and Medicare taxes unless one of the following situations applies. Social security and Medicare taxes. An exemption from social security is available for ministers and certain other religious workers and members of certain recognized religious sects. See Members of recognized religious sects opposed to insurance in section 4. Ministers are individuals who are duly ordained. If your minister is an employee. Nonprofit organizations that are not section 501(c)(3) organizations may also be exempt from federal income tax under section 501(a) or section 521. but if the minister is your employee. these organizations are not exempt from withholding federal income. you may agree with the minister to voluntarily withhold tax to cover the minister’s liability for self-employment tax and federal income tax. scientific. 4. social security. this amount should be shown in box 2 on Form W-2 as federal income tax withheld. Two special rules for social security. an employee who is a member of a qualified religious sect can apply for an exemption from the self-employment tax by filing Form 4029. These organizations are usually corporations and are exempt from federal income tax under section 501(a). the earnings of a minister are not subject to federal income. report all taxable compensation as wages in box 1 on Form W-2. They are given the authority to conduct religious worship.

or retirement. If you belong to a recognized religious sect or to a division of such sect that is opposed to insurance. you will not be eligible for this exemption. This applies to partnerships only if each partner is a member of the sect. The social security and Medicare tax exemption available to the self-employed who are members of a recognized religious sect opposed to insurance is also available to their employees who are members of such a sect. you can apply for exemption by filing Form 4029. If you reimburse or pay any personal expenses of an employee during his or her temporary work assignment. To get the exemption. the employee should file Form 4361. or makes payments toward the cost of. Wages and Other Compensation Publication 15 (Circular E) provides a general discussion of taxable wages. The exemption applies only to qualified services performed for the religious organization. disability. these amounts must be included in the employee’s wages. See Publication 517 for more information about claiming an exemption from self-employment tax using Form 4361. To be excludable from your employee’s gross income. Limits. Entertainment. In addition.Exemptions for ministers and others. To qualify. any living expenses reimbursed or paid by the employer (other than qualified moving expenses) must be included in the employee’s wages as compensation. See Revenue Procedure 91-20. and waive all social security and Medicare benefits. and the employer has an exemption. Application for Exemption From Self-Employment Tax for Use by Ministers. gift certificates. old age. medical care. your religious sect (or division) must have existed since December 31. If you buy a retirement annuity from an insurance company. for more information. or provides services for. old age. for guidelines to determine whether an organization is a religious order or whether an individual is a member of a religious order. you may qualify for an exemption from the self-employment tax. including social security and Medicare benefits. Travel. Self-employed. For the travel expenses to be excludable: • The new work location must be outside of the city or general area of the employee’s regular work place or post of duty. The application must be based on conscientious opposition because of personal considerations to public insurance that makes payments in the event of death. 1991-1 C. See chapter 1 of Publication 463. The following topics supplement those discussions. Employee Achievement Awards Do not withhold federal income. or retirement. Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. the award must be tangible personal property (not cash. Religious opposition based on the teachings of the sect is the only legal basis for the exemption. disability. or provides services for. certain travel expenses reimbursed or paid directly by the employer in accordance with an accountable plan (see section 5 in Publication 15 (Circular E)) may be excludable from the employee’s wages. Members of Religious Orders and Christian Science Practitioners. and members of religious orders who have not taken a vow of poverty may apply to exempt their earnings from self-employment tax on religious grounds.B. medical care (including social security and Medicare benefits). • The travel expenses must otherwise qualify as deductible by the employee. you must be conscientiously opposed to accepting the benefits of any public or private insurance that makes payments because of death. the employee must file Form 4029. social security. or that makes payments toward the cost of. 1950. 5. This exemption for employees applies only if both the employee and the employer are members of such a sect.S. To apply for the exemption. Certain ordained ministers. If you are self-employed and a member of a recognized religious sect opposed to insurance. and • The expenses must be for the period during which the employee is at the temporary work location. 524. or securities) given to an employee for length of service or safety achievement. Employees. The most that you can exclude for the cost of all employee achievement awards to the same employee for Publication 15-A (2012) Page 11 . Relocating for Temporary Work Assignments If an employee is given a temporary work assignment away from his or her regular place of work. Publication 15-B discusses fringe benefits. Members of recognized religious sects opposed to insurance. Excludable employee achievement awards also are not subject to FUTA tax. An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes can also apply for an exemption on Form 4029. Gift. or Medicare taxes on the fair market value of an employee achievement award if it is excludable from your employee’s gross income. awarded as part of a meaningful presentation. If the employee’s new work assignment is indefinite. These rules generally apply to temporary work assignments both inside and outside the U. and awarded under circumstances that do not indicate that the payment is disguised compensation. Generally. such as expenses for home leave for family members or for vacations. Christian Science practitioners. and section 5 of Publication 15 (Circular E). a temporary work assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. and Car Expenses.

the exclusion for the total cost of all awards to that employee cannot be more than $1. Fair Labor Standards Act.600 limits cannot be added together to exclude more than $1. but are not limited to. to an employee who is involuntarily separated because of a reduction in force. The exclusion from income does not apply to the portion of any amount received that represents payment for teaching. and federal income tax withholding. Any amounts that you pay for room and board are not excludable from the recipient’s gross income. These amounts are reportable on Form W-2. If back pay was awarded by a court or government agency to enforce a federal or state statute protecting an employee’s right to employment or wages. Medicare. or other services required as a condition of receiving the scholarship or tuition reduction. supplies. However. all or part of the payments may be taxable and subject to federal income tax withholding. Tax Benefits for Education. Scholarship and Fellowship Payments Only amounts that you pay as a qualified scholarship to a candidate for a degree may be excluded from the recipient’s gross income. and Page 12 • The employee would be able to deduct the cost of the services as employee business expenses if he or she had paid for them. Outplacement Services If you provide outplacement services to your employees to help them find new employment (such as career counseling. and FUTA taxes. and Form SSA-131. if an employee receives the outplacement services in exchange for reduced severance pay (or other taxable compensation). Withholding for Idle Time Payments made under a voluntary guarantee to employees for idle time (any time during which an employee performs no services) are wages for the purposes of social security. It does not matter whether the separation is temporary or permanent.600. Similarly. A qualified scholarship is any amount granted as a scholarship or fellowship that is used for: • Tuition and fees required to enroll in. or • Fees. and settlement agreements or agency directives that are resolved out of court and not under a court decree or order. under a plan. or skills assessment). the exclusion will still apply for any amount received under two specific programs—the National Health Service Corps Scholarship Program and the Armed Forces Health Professions Scholarship and Financial Assistance Program— despite any service condition attached to those amounts. depending on how the plan is funded. books. the value of these services will not be subject to any employment taxes if: • You derive a substantial business benefit from pro- viding the services (such as improved employee morale or business image) separate from the benefit that you would receive from the mere payment of additional compensation. An award cannot be treated as a qualified plan award if the average cost per recipient of all awards under all of your qualified plans is more than $400. Back Pay Treat back pay as wages in the year paid and withhold and pay employment taxes as required. A qualified scholarship is not subject to social security. the National Labor Relations Act. These rules also apply to litigation actions. See Publication 957. Amounts that represent a return to the employee of amounts previously subject to tax are not taxable and are not subject to withholding. Qualified plan awards are employee achievement awards under a written plan that does not discriminate in favor of highly compensated employees. see Publication 970. and equipment that are required for courses at the educational institution. special rules apply for reporting those wages to the Social Security Administration. A higher limit of $1. an educational institution. then the value of the services is treated as wages and is subject to federal income tax withholding and social security and Medicare taxes. Reporting Back Pay and Special Wage Payments to the Social Security Administration. However. supplemental unemployment benefits to a former employee.600 for the cost of awards to any one employee during the year. Medicare. then the amount the severance pay is reduced is treated as wages for employment tax purposes. resume assistance. or if the services are not provided on the basis of employee need.the year is $400. Equal Pay Act. FUTA taxes. or to attend. discontinuance of a plant or operation. research. Supplemental Unemployment Benefits If you pay. and Age Discrimination in Employment Act. for details. Employer Report of Special Wage Payments. the value of these benefits may be income to them and subject to all withholding taxes. or other similar condition. Publication 15-A (2012) . You should withhold federal income tax on the taxable part of the payments made. or federal income tax withholding. The $400 and $1. If during the year an employee receives awards not made under a qualified plan and also receives awards under a qualified plan. Examples of pertinent statutes include. under a plan. There are special rules that apply in determining whether benefits qualify as supplemental unemployment benefits that are excluded from wages for social security. if you receive no additional benefit from providing the services.600 applies to qualified plan awards. For more information. However.

These rules apply only to leave sharing plans that permit employees to transfer leave to other employees for medical emergencies. in regard to that corporation.000 at an interest rate less than the current applicable federal rate (AFR). See section 280G(b)(5) and (6) for more information. This additional compensation to the employee is subject to social security. Interest-Free and Below-Market-Interest-Rate Loans In general. See Regulations section 1. • Benefits may not be paid in a lump sum. or for the benefit of. • The amount of weekly benefits payable is based upon state unemployment benefits. • Eligibility for benefits depends on meeting prescribed conditions after termination.gov. Medicare.000. is a payment made under a contract entered into by a corporation and key personnel. You can get these rates by calling 1-800-829-4933 or by visiting IRS. Under the agreement. FUTA taxes. The corporation cannot deduct the $300. To determine the amount of the excess parachute payment.000 ($400. see Box 7. the amounts paid to the recipients of the leave are considered wages.280G-1 for more information. Include it in compensation on Form W-2 (or Form 1099-MISC for an independent contractor). a disqualified individual (defined below). other compensation allowable under state law. but not to federal income tax withholding. Withholding on taxable supplemental unemployment benefits must be based on the withholding certificate (Form W-4) that the employee gave to you. Golden Parachute Payments A golden parachute payment. Payments to employees under golden parachute contracts are subject to social security. the corporation agrees to pay certain amounts to its key personnel in the event of a change in ownership or control of the corporation. or the ownership of a substantial portion of the assets of the corporation. Example. and federal income tax withholding. • The right to benefits does not accrue until a prescribed period after termination.000). Do not include these amounts in the income of the transferors. 1. The base amount is the average annual compensation for service includible in the individual’s gross income over the most recent 5 taxable years. A parachute payment for purposes of section 280G is any payment that meets all of the following. See the Instructions for Forms W-2 and W-3 for details. and FUTA taxes. Disqualified individual. and federal income tax withholding. 2. Medicare. and FUTA taxes. • Benefits are not attributable to the performance of particular services. 4. the benefits must meet the following requirements.000 or less if one of its principal purposes is the avoidance of federal tax. Golden parachute payments to employees must be reported on Form W-2. Payments by most small business corporations and payments under certain qualified plans are exempt from the golden parachute rules. you must first determine if there is a parachute payment for purposes of section 280G. a shareholder. An officer of a corporation receives a golden parachute payment of $400. A disqualified individual. Medicare. 3. • Benefits are paid only to unemployed former employees who are laid off by the employer. and the amount of regular weekly pay. in general. the effective control of the corporation. The payment is contingent on a change in ownership of the corporation. Page 13 . is anyone who at any time during Publication 15-A (2012) the 12-month period prior to and ending on the date of the change in ownership or control of the corporation (the disqualified individual determination period) was an employee or independent contractor and was. For more information. This is more than three times greater than his or her average compensation of $100. Nonemployee Compensation in the Instructions for Form 1099-MISC. To qualify as supplemental unemployment benefits for these purposes.000 and must withhold the excise tax of $60. The excess parachute payment is $300. Exempt payments. if an employer lends an employee more than $10. No deduction is allowed to the corporation for any excess parachute payment. referred to in item 2 above.000 over the previous 5-year period.000). The AFR is established monthly and published by the IRS each month in the Internal Revenue Bulletin. The payment is in the nature of compensation.Medicare. Reporting golden parachute payments. or highly compensated individual.000 (20% of $300. These amounts are includible in the gross income of the recipients and are subject to social security. The payment has an aggregate present value of at least three times the individual’s base amount. For nonemployee reporting of these payments.000 minus $100. see section 7872 and its related regulations. The payment is to. This rule applies to a loan of $10. • No employee has any right to the benefits until qualified and eligible to receive benefits. an officer. Leave Sharing Plans If you establish a leave sharing plan for your employees that allows them to transfer leave to other employees for medical emergencies. the difference between the interest paid and the interest that would be paid under the AFR is considered additional compensation to the employee. and FUTA tax purposes.

gov/irb/2010-51_IRB/ar08. However.409A-6.409A-1 through 1. Employer contributions to nonqualified deferred compensation (NQDC) plans. if benefits are based on final pay. are treated as social security. Medicare.3121(a)(5)-2 for the definition of a salary reduction agreement. Employers must withhold federal income tax (but not the additional Section 409A taxes) on any amount includible in gross income under section 409A.Nonqualified Deferred Compensation Plans Income Tax and Reporting Section 409A provides that all amounts deferred under a nonqualified deferred compensation (NQDC) plan for all tax years are currently includible in gross income (to the extent not subject to a substantial risk of forfeiture and not previously included in gross income) and subject to additional taxes. You may not establish a SARSEP after 1996. You will have to Page 14 determine later. Amounts deferred are subject to social security. as defined in the applicable regulations. and FUTA taxes on that amount. they are not included in box 1 on Form W-2 in the year the deferrals are made and are not subject to federal income tax withholding. See Publication 560 for more information about SEPs. may continue to receive contributions. If the value of the future benefit is based on any factors that are not yet reasonably ascertainable. 2010-51 I. The provisions do not affect the application or reporting of social security. For more information. and FUTA taxes. whether any additional taxes are required. when the amount is reasonably ascertainable. and FUTA taxes. Medicare. 1997.B. whichever applies. Publication 15-A (2012) . see Regulations sections 31. Medicare. and FUTA taxes on the amounts deferred plus the income attributable to those amounts deferred. or FUTA taxes. If taxes are not paid before the amounts become reasonably ascertainable. Medicare. Salary reduction simplified employee pensions (SARSEP) repealed. Section 409A also includes rules that apply to certain trusts or similar arrangements associated with NQDC plans if the trusts or arrangements are located outside of the United States. However. SIMPLE Retirement Plans Employer and employee contributions to a savings incentive match plan for employees (SIMPLE) retirement account (subject to limitations) are excludable from the employee’s income and are exempt from federal income tax withholding. Sick Pay Reporting Special rules apply to the reporting of sick pay payments to employees. Medicare. among other things. any SEP contributions paid under a salary reduction agreement (SARSEP) are included in wages for purposes of social security and Medicare taxes and for FUTA. or federal income tax withholding.irs. 2010-3 I. available at www. Medicare. available at www. See Notice 2008-113.3121(v)(2)-1 and 31. However. Medicare.3306(r)(2)-1. an employee’s salary reduction contributions to a SIMPLE are subject to social security.gov/irb/2010-03_IRB/ar08. An employer’s nonelective (2%) or matching contributions are exempt from social security. 853. 6. For more information about nonqualified deferred compensation plans.html and Notice 2010-80. For more information about SIMPLE retirement plans.B.irs. Tax-Sheltered Annuities Employer payments made by an educational institution or a tax-exempt organization to purchase a tax-sheltered annuity for an employee (annual deferrals) are included in the employee’s social security and Medicare wages if the payments are made because of a salary reduction agreement. you may choose to estimate the value of the future benefit and withhold and pay social security. such as an insurance company. See Regulations section 31.html. are restricted to the provision of benefits in connection with a decline in the financial health of the plan sponsor. Social security. when the amounts become reasonably ascertainable they are subject to social security.R. SARSEPs established before January 1. Notice 2008-113 provides guidance on the correction of certain operation failures of a NQDC plan. and FUTA taxes. see Publication 560. These excluded amounts are not subject to social security. FUTA taxes. available at www. whichever is later. and FUTA wages when the services are performed or the employee no longer has a substantial risk of forfeiting the right to the deferred compensation.B. unless certain requirements are met pertaining to. How these payments are reported depends on whether the payments are made by the employer or a third party. The provisions do not prevent the inclusion of amounts in income or wages under other provisions of the Internal Revenue Code or common law principles. 275. for example. Medicare. However. Specific rules for reporting are provided in the instructions to the forms.R. or contributions are made to the trust during certain periods such as when a qualified plan of the service recipient is underfunded. see Regulations sections 1. Contributions to a Simplified Employee Pension (SEP) An employer’s SEP contributions to an employee’s individual retirement arrangement (IRA) are excluded from the employee’s gross income. 2008-51 I. elections to defer compensation and distributions under a NQDC plan.R. and FUTA taxes at that time unless the amount that is deferred cannot be reasonably ascertained.irs. Also see Notice 2010-6. 1305. Other changes to the Internal Revenue Code provide that the deferrals under a NQDC plan must be reported separately on Form W-2 or Form 1099-MISC.html. Medicare. such as when amounts are actually or constructively received or irrevocably contributed to a separate fund.gov/irb/2008-51_IRB/ar12.

Those payments are subject to the rules for federal income tax withholding from pensions and annuities. Sick Pay Plan A sick pay plan is a plan or system established by an employer under which sick pay is available to employees generally or to a class or classes of employees. the third party is not your agent. Definition of employer. Sick Pay Sick pay generally means any amount paid under a plan because of an employee’s temporary absence from work due to injury. or prior contributions. or segregated accounts for the payment of benefits.and long-term benefits. the third party is your agent. Disability retirement payments are not sick pay and are not discussed in this section. For example. Payments unrelated to absence from work. For exceptions. Accident or health insurance payments unrelated to absence from work are not sick pay and are not subject to employment taxes. Medicare. Sick pay may also be subject to either mandatory or voluntary federal income tax withholding. are not sick pay and are not subject to employment taxes. Example.000 as compensation for the loss of his eye. Note. is either the employer for whom the employee was working at the time that the employee became sick or disabled or the last employer for whom the employee worked before becoming sick or disabled. If the third party is paid an insurance premium and is not reimbursed on a cost-plus-fee basis. Third-Party Payers of Sick Pay Employer’s agent. next. For more information. Donald was injured in a car accident and lost an eye. or c. State and local government employees. Medicare. Disability retirement payments. if that employer made contributions to the sick pay plan on behalf of the sick or disabled employee. employer contributions to a plan. Some indications that you have a sick pay plan or system include references to the plan or system in the contract of employment. It is often expressed as a percentage of the employee’s regular wages. 1. or disability. These include payments for: a. The employer for whom the employee normally works. Under a policy paid for by Donald’s employer. Permanent loss of a member or function of the body. Because the payment was determined by the type of injury and was unrelated to Donald’s absence from work. sickness.3121(a)(2)-1. the statute is “in the nature of” a workers’ compensation law. A third party that makes payments of sick pay as your agent is not considered the employer and generally has no responsibility for employment taxes. Contributions to a sick pay plan through a cafeteria plan (by direct employer contributions or salary reduction) are employer contributions unless they are after-tax employee contributions (that is. it is not sick pay and is not subject to federal employment taxes. Payments under a statute in the nature of a workers’ compensation law are not sick pay and are not subject to employment taxes.Sick pay is usually subject to social security. see Regulations section 31. But see Payments in the nature of workers’ compensation—public employees. See section 8. Medical expense payments. or for insurance covering these expenses. such as an insurance company. Sick pay includes both short. Payments because of a work-related injury or sickness that are made under a workers’ compensation law are not sick pay and are not subject to employment taxes. depending on who pays it. 2. and FUTA taxes. Permanent disfigurement of the body. 4. such as by a bulletin board notice or your long and established practice. and FUTA Taxes on Sick Pay. Delta Insurance Co. Payments under a definite plan or system for medical and hospitalization expenses. Permanent loss of the use of a member or function of the body. Payments That Are Not Sick Pay Sick pay does not include the following payments. This responsibility Page 15 . This does not include a situation in which benefits are provided on a discretionary or occasional basis with merely an intention to aid particular employees in time of need. included in taxable wages). A third party may be your agent even if the third party is responsible for determining which employees are eligible to receive payments. Publication 15-A (2012) b. see Social Security. You have a sick pay plan or system if the plan is in writing or is otherwise made known to employees. An employer’s agent is a third party that bears no insurance risk and is reimbursed on a cost-plus-fee basis for payment of sick pay and similar amounts. 5. if a third party provides administrative services only. Whether an insurance company or other third party is your agent depends on the terms of their agreement with you. Payments in the nature of workers’ compensation —public employees. It may be paid by either the employer or a third party. 3. later in this section. Workers’ compensation. a term used in the following discussion. sometimes receive payments due to an injury in the line of duty under a statute that is not the general workers’ compensation law of a state. such as police officers and firefighters. If the statute limits benefits to work-related injuries or sickness and does not base payments on the employee’s age. paid Donald $20. length of service.

and died on December 31. Sick pay paid to the employee’s estate or survivor after the calendar year of the employee’s death is not subject to social security. you must generally withhold employee social security and Medicare taxes from the sick pay. the payment is wages and is subject to social security. the employer (not the plan) must pay the employer part of the social security and Medicare taxes and the FUTA tax. amounts paid to a former employee are subject to social security. 2. You must timely deposit employee and employer social security and Medicare taxes and FUTA tax. earlier in this section. as defined under Sick Pay Plan. Makes timely deposits of the employee social security and Medicare taxes. on or after the termination of the employment relationship because of death or disability retirement. if within six business days of the plan’s receipt of notification. Also. the third-party agent should use its own name and employer identification number (EIN) (rather than your name and EIN) for the responsibilities that it has assumed. are not subject to social security. 1. Sandra became entitled to sick pay on November 24. • The last month in which the employee worked for the employer. Medicare. For example. 2012. See section 11 of Publication 15 (Circular E) for more information on the deposit rules. The third party should notify the employer as soon as information on payments is available so that an employer required to make electronic deposits can make them timely. Therefore. Sandra’s sick pay for the period from December 24 through December 31. Amounts not subject to social security. Medicare. Medicare. Third party not employer’s agent. 2011. Similarly. unless the third party transfers this liability to the employer for whom the employee normally works. then the plan (not the third-party insurer) must pay the employer part of the social security and Medicare taxes and the FUTA tax. see the special rule discussed next. a payment to a disabled former employee for unused vacation time would have been made whether or not the employee retired on disability. if the third party is a monthly schedule depositor. 2011. The third party is also liable for the employer part of the social security and Medicare taxes and the FUTA tax. Social Security. Unless the third party has Page 16 reason not to believe the information. Publication 15-A (2012) . In this situation. was paid to her survivor. Medicare. A third party that makes payments of sick pay other than as an agent of the employer is liable for federal income tax withholding (if requested by the employee) and the employee part of the social security and Medicare taxes. Medicare. or FUTA taxes. or FUTA taxes. However. This liability is transferred if the third party takes the following steps. If you pay sick pay to your employee. it may rely on that information for the following items. and FUTA taxes. see Amounts not subject to income tax withholding under Income Tax Withholding on Sick Pay. even if there is a definite plan or system. For multi-employer plans. and FUTA taxes do not apply to amounts paid under a definite plan or system. There are no special deposit rules for sick pay. Example. A special rule applies to sick pay payments made to employees by a third-party insurer under an insurance contract with a multi-employer plan established under a collectively bargained agreement. or FUTA taxes (different rules apply to federal income tax withholding). Multi-employer plan timing rule. The third party should not rely on statements regarding these items made by the employee. The payment is not subject to social security. Medicare. under an exception to this rule. 2011.remains with you. and FUTA Taxes on Sick Pay Employer. The following payments. However. A third party that pays sick pay should request information from the employer to determine amounts that are not subject to employment taxes. or FUTA taxes. Social security. • The employee contributions to the sick pay plan made with after-tax dollars. and FUTA taxes if they would have been paid even if the employment relationship had not terminated because of death or disability retirement. the parties may enter into an agreement that makes the third-party agent responsible for employment taxes. • Payments after calendar year of employee’s death. For instance. On January 12. Medicare. • The total wages paid to the employee during the calendar year. If the third-party insurer making the payments complies with steps 1 and 2 above and gives the plan (rather than the employer) the required timely notice described in step 3 above. the plan gives notice to the employer for whom the employee normally works. whether made by the employer or a third party. Withholds the employee social security and Medicare taxes from the sick pay payments. Reliance on information supplied by the employer. 3. Medicare. it must notify the employer by the 15th day of the month following the month in which the sick pay payment is made because that is the day by which the deposit is required to be made. later in this section. Notifies the employer for whom the employee normally works of the payments on which employee taxes were withheld and deposited. • Payments after an employee’s death or disability retirement. The third party must notify the employer within the time required for the third party’s deposit of the employee part of the social security and Medicare taxes.

The employee may request on Form W-4S to have a specific whole dollar amount withheld. • Payments attributable to employee contributions. Because there is no Medicare tax wage base. Example. a reasonable estimate of the cost for the first policy year. 2011.000 sick pay for each month of his absence under a policy paid for by contributions from both Edgewood and its employees. or • A third party that is not the employer’s agent. Medicare. and FUTA taxes do not apply to sick pay paid more than 6 calendar months after the last calendar month in which the employee worked. 2012. None of the sick pay is subject to FUTA tax. or parts of payments. Also. if the Page 17 . only the first $10. Medicare. see Example of Figuring and Reporting Sick Pay. and FUTA taxes. So- cial security. and the employee performs no services for the employer during the period for which the payments are made. later in this section. is exempt from social security. Sick pay paid to Ralph after June 30. • Payments that exceed the applicable wage base. Medicare. Sick pay paid by you or your agent is subject to mandatory federal income tax withholding. Key Insurance Company paid Alan $2. If both the employer and the employee contributed to the sick pay plan under a group insurance policy. 2012. The FUTA tax wage base is $7.000 of sick pay. The remaining $600 of each payment that is due to employee contributions is not taxable sick pay and is not subject to employment taxes. If the policy has been in effect fewer than 3 years. Ralph’s last day of work before he became entitled to receive sick pay was December 13. 2012. If the agent does not pay regular wages to the employee. Because the 6-month period begins again in March. 2012. the agent may choose to withhold federal income tax at a flat 25% rate. The facts are the same as in Example 1. Sick pay paid by a third party that is not your agent is not subject to mandatory federal income tax withholding. Sick pay paid by an agent is treated as supplemental wages. Employer or employer’s agent. However. See Example of Figuring and Reporting Sick Pay. these payments are subject to FUTA tax. However. The social security tax wage base for 2012 is $110. For the 3 policy years before 2012. attributable to employee contributions to a sick pay plan made with after-tax dollars. Medicare. Because of an illness. except that Ralph worked 1 day during the 9-month period. All of the sick pay is subject to Medicare tax. use the cost for the policy years in effect or.400 ($2. withhold federal income tax before 8 days have passed.100 of the sick pay is subject to social security tax. See section 7 in Publication 15 (Circular E) for the flat rate (35%) when supplemental wage payments to an individual exceed $1 million during the year. on February 13.000 in wages from an employer in 2012 and then receives $15. The third party may. He was paid sick pay for 9 months before his return to work on September 12. this exception does not apply to Medicare tax. • Payments after 6 months absence from work. Payments to an employee when the employee is entitled to disability insurance benefits under section 223(a) of the Social Security Act are not subject to social security and Medicare taxes.100. Example 2. and FUTA taxes do not apply to payments. • An agent of the employer (defined earlier in this section). Alan is employed by Edgewood Corporation. is not subject to social security. $1. he was absent from work for 3 months during 2012. Social security. If an employee receives $100. Edgewood paid 70% of the policy’s cost and its employees paid 30%. only the sick pay paid to Ralph after August 31. figure the taxable sick pay by multiplying total sick pay by the percentage of the policy’s cost that was contributed by the employer for the 3 policy years before the calendar year in which the sick pay is paid. Contributions to a sick pay plan made on behalf of employees with employees’ pre-tax dollars under a cafeteria plan are employer contributions. if in Publication 15-A (2012) effect less than 1 year. However. If Form W-4S has been submitted. an employee may elect to have federal income tax withheld by submitting Form W-4S to the third party.000 × 70%) of each payment made to Alan is taxable sick pay. An employer or agent paying sick pay generally determines the federal income tax to be withheld based on the employee’s Form W-4. when combined with the regular wages and sick pay previously paid to the employee during the year. or FUTA taxes. Social security and FUTA taxes do not apply to payments of sick pay that. later in this section. exceed the applicable wage base. The employee cannot choose how much will be withheld by giving you or your agent a Form W-4S.• Payments to an employee entitled to disability insurance benefits. Example. Income Tax Withholding on Sick Pay The requirements for federal income tax withholding on sick pay and the methods for figuring it differ depending on whether the sick pay is paid by: • The employer. the third party should withhold federal income tax on all payments of sick pay made 8 or more days after receiving the form. All of the employees’ contributions were paid with after-tax dollars. at its option. rather than at the wage withholding rate. This rule applies only if the employee became entitled to the Social Security Act benefits before the calendar year in which the payments are made. Third party not an agent. Group policy.000. Because 70% of the sick pay paid under the policy is due to Edgewood’s contributions. Example 1.

W-3. the employee’s name. Box 2 – Any federal income tax withheld from the sick pay. See Publication 15 (Circular E) for information on the deposit rules. or $88 per month based on the payroll period. address. $20 per week. are not wages subject to federal income tax withholding. and withheld federal income taxes on sick pay. This does not include liability transferred to the employer. Liability not transferred to the employer. and EIN instead of the employer information. and • The liability for payments it made to all employees of all its clients. and the following information. regardless of who pays it. This section also explains how sick pay should be reported on Forms W-2. Sick Pay Paid by Third Party The rules for a third party that is not your agent depend on whether liability has been transferred as discussed under Third party not employer’s agent. if $25 is withheld from a regular full payment of $100. The Form W-2 filed for the sick pay must include the employer’s name. All Forms W-2 must be given to the employees by January 31. or FUTA taxes. • Payments after the employee’s death. These taxes must be deposited under the same rules that apply to deposits of taxes on regular wage payments. or you may prepare separate Forms W-2 for each employee. Reporting sick pay on Form W-2. Box 3 – Sick pay subject to employee social security tax. whether paid by you or a third party. Withhold from all payments at the same rate. Amounts not subject to income tax withholding. a third party should combine: • The liability for the wages paid to its own employees. Box 6 – Employee Medicare tax withheld from the sick pay. the third party reports the sick pay on its own Form 940 and Form 941 or Form 944. and 941 (or Form 944) under the same rules that apply to regular wage payments. your agent should use its own name and EIN (rather than yours) for the responsibilities that it has assumed. The following amounts. address. In this situation. Box 12 – Any sick pay that was paid by a third party and was not subject to federal income tax because the employee contributed to the sick pay plan (enter code J). For example. A Form W-2 must be prepared even if all of the sick pay is nontaxable (see Box 12 below). Medicare. Box 4 – Employee social security tax withheld from the sick pay. Payments. Sick Pay Paid by Employer or Agent If you or your agent (defined earlier in this section) make sick pay payments. and EIN. If the third party does not satisfy the requirements for transferring liability for FUTA tax and the employer’s part of the social security and Medicare taxes. you deposit taxes and file Forms W-2. and SSN. and withheld federal income taxes using its own name and EIN. To figure the due dates and amounts of its deposits of employment taxes. Publication 15-A (2012) . if a third party satisfies the requirements for transferring liability for the employer part of the social security and Medicare taxes and for the FUTA tax.requested withholding would reduce any net payment below $10. • Payments attributable to employee contribu- tions. and 941 (or Form 944). In this situation. then $20 (25%) should be withheld from a partial payment of $80. You may either combine the sick pay with other wages and prepare a single Form W-2 for each employee. Box 13 – Check the “Third-party sick pay” box only if the amounts were paid by a third party. However. one reporting sick pay and the other reporting regular wages. The third party must deposit social security. Liability transferred to the employer. the following rules apply. FUTA. Box 5 – Sick pay subject to employee Medicare tax. The Form W-2 must include the third party’s name. 940. Generally. Page 18 Box 1 – Sick pay the employee must include in income. 940. The minimum amount of withholding that the employee can specify is $4 per day. For more information. earlier in this section. see the corresponding discussion under Amounts not subject to social security. Sick pay paid to the employee’s estate or survivor at any time after the employee’s death is not subject to federal income tax withholding. earlier in this section. Medicare. The third party must give each employee to whom it paid sick pay a Form W-2 by January 31 of the following year. Depositing and Reporting This section discusses who is liable for depositing social security. W-3. the employer has no tax responsibilities for sick pay. address. the agreement between the parties may require your agent to carry out responsibilities that would otherwise have been borne by you. attributable to employee contributions made to a sick pay plan with after-tax dollars are not subject to federal income tax withholding. Medicare. FUTA. or parts of payments. the third party should not withhold any federal income tax from that payment.

There should be no sick pay entry on line 3 because the third party withheld federal income tax. The third party and you must each file Form 941 or Form 944. In applying the deposit rules. On line 5a. Box b – Third party’s EIN. 4. not the “Third-Party Sick Pay Recap” Form W-2 as discussed earlier. You. previously called “Dummy” forms. Page 19 . Form 940. see Optional rule for Form W-2 below for information on designating the third party to be your agent for purposes of preparing Form W-2. f. These recap forms are needed to reconcile the sick pay shown on your Form 941 or Form 944. The third party attaches the third-party sick pay recap Form W-2 to a separate recap Form W-3. Any employee social security tax withheld. or income tax was withheld). On line 8. These forms. However. your liability for these taxes begins when you receive the third party’s notice of sick pay payments. if any) it withheld. • The employee’s SSN (if social security. • Employer. The third party does not include on line 2 any sick pay paid as a third party but does include on line 3 any federal income tax withheld. Form 941 or Form 944. the third party enters the total amount it paid subject to social security taxes. The recap forms provide a means of reconciling the wages shown on the third party’s Form 941 or Form 944. Box c – Third party’s name and address. subtract on line 8 the employee social security and Medicare taxes withheld and deposited by the third party. column 1. if any. The agreement must specify what part. must prepare Form 940 for sick pay. column 1. You and the third party may choose to enter into a legally binding agreement designating the third party to be your agent for purposes of preparing Forms W-2 reporting sick pay.Deposits. Box 4 – Employee social security tax withheld from sick pay. If the optional rule is used: • The third party does not provide you with the sick pay statement described next. Form 941. • • • • The sick pay paid to the employee. and 13 are completed. Optional rule for Form W-2. 6. the third party prepares the actual Forms W-2. not the third party. line 8. If you file Form 944. if any. Any employee Medicare tax withheld. The third party must include on Form 941 the employee part of the social security and Medicare taxes (and federal income tax. You must include third-party sick pay on Form 941. and 5c. Box 6 – Employee Medicare tax withheld from sick pay. but instead show the combined amount of sick pay paid to all employees of all clients of the third party. Box 1 – Total sick pay paid to all employees. The third party completes line 5c. This amount includes both wages paid to its own employees and sick pay paid as a third party. do not reflect sick pay paid to individual employees. 5. • Third party. Only the employer makes an entry in box 14 of Form W-3. e. must contain a special adjusting entry for social security and Medicare taxes. These entries are required because the total tax liability for social security and Medicare taxes (employee and employer parts) is split between you and the third party. Third-party sick pay recap Forms W-2 and W-3. Box 2 – Any federal income tax withheld from sick pay. The third party fills out the third-party sick pay recap Form W-2 as follows. • The employee’s name. Medicare. g. Box 5 – Sick pay subject to employee Medicare tax. After completing line 6. If you enter into an agreement. 3. for each employee who receives sick pay from the third party. of the payments under the sick pay plan is excludable from the employees’ gross incomes because it is attributable to their contributions to the plan. Box e – “Third-Party Sick Pay Recap” in place of the employee’s name. Publication 15-A (2012) Sick pay statement. the third party subtracts the employer part of the social security and Medicare taxes that you must pay. The third party must make deposits of withheld employee social security and Medicare taxes and withheld federal income tax using its own name and EIN. The statement must show the following information about each employee who was paid sick pay. and • You (not the third party) prepare “Third-Party Sick Pay Recap” Forms W-2 and W-3. in a similar manner. This discussion only explains how to report sick pay on Form 941. Do not file the recap Form W-2 and W-3 electronically. on which only boxes b. Any federal income tax withheld. lines 2. 2. Enter “Third-Party Sick Pay Recap” in box 13. The third party must furnish you with a sick pay statement by January 15 of the year following the year in which the sick pay was paid. Box 3 – Sick pay subject to employee social security tax. You must make deposits of the employer part of the social security and Medicare taxes and the FUTA tax using your name and EIN. 1. 5a. The third party must prepare a “Third-Party Sick Pay Recap” Form W-2 and a “Third-Party Sick Pay Recap” Form W-3. use the lines on that form that correspond to the lines on Form 941 that are discussed here.

an employee of Edgewood Corporation. Key. and its employees paid 30%. unless it has furnished Edgewood with a sick pay statement. Of each $2. Dave returned to work in November 2011. 420. However.400 ($2. therefore. $1. 1970-1 C.400 × 6 months = $8. from January 2011 through October 2011. If the sick pay statement was furnished. Liability transferred. the corporations are considered to be a single employer. then Edgewood must prepare Forms W-2 and W-3.000 × 70%) is subject to voluntary federal income tax withholding. If Key did not shift liability for the employer part of the social security and Medicare taxes to Edgewood. Payments received after 6 months. Dave submitted a Form W-4S to Key. and notifying Edgewood of the payments. The check received by Dave in July (the seventh check) was received more than 6 months after the month in which Dave last worked.000 payment Dave received.400 ($2.B.000. Also. However. See Regulations section 31. Dave’s last day of work was December 31. However. Key would not prepare a Form W-2 for Dave.100 for the 10 payments made during 2011). and the separate Instructions for Forms W-2 and W-3 for procedures and Publication 15-A (2012) . and Edgewood paid the remaining part. and FUTA taxes on any payments that constituted taxable wages.400 taxable portion per payment. or FUTA taxes. FUTA tax. Social security and Medicare taxes.000 each month for 10 months.B. If Key shifted liability for the employer part of the social security and Medicare taxes to Edgewood and provided Edgewood with a sick pay statement. 502. was seriously injured in a car accident on January 1. $210 was withheld from each payment ($2. not Key. In accordance with Dave’s Form W-4S. Key would prepare Form W-2 even though liability for the employer part of the social security and Medicare taxes had been shifted to Edgewood. Federal income tax withholding. earlier in this section.000 is subject to the FUTA tax because the FUTA contribution base is $7. Edgewood paid 70% of the total of the net premiums for its employees’ insurance coverage.000 payment. In this situation. Dave paid a part of the premiums for his coverage. 30% ($600) is not subject to social security and Medicare taxes because the plan is contributory and Dave’s after-tax contribution is considered to be 30% of the premiums during the 3 policy years before the calendar year of the accident. Key would prepare Forms W-2 and W-3 as well as Forms 941 and 940.000 per month × 70% = $1. Only the six $2. The payments received by Dave in July through October are not subject to social security.Example of Figuring and Reporting Sick Pay Dave. requesting $210 be withheld from each payment for federal income tax. Revenue Procedure 84-33. Of the $8. Key was liable for social security. would prepare the recap Forms W-2 and W-3 reflecting the sick pay shown on Edgewood’s Form 941. Special Rules for Paying Taxes Common Paymaster If two or more related corporations employ the same individual at the same time and pay this individual through a common paymaster that is one of the corporations. the parties could have followed the optional rule described under Optional rule for Form W-2. Key would not prepare a sick pay statement. Edgewood Page 20 must also report the sick pay and withholding for Dave on Forms W-2. Key must prepare Forms W-2 and W-3. $1.3121(s)-1 for more information. paid Dave $2. Key would prepare “Third-Party Sick Pay Recap” Forms W-2 and W-3. 7. Of each $2. Liability not transferred. Also. an insurance company that was not an agent of the employer.400 taxable sick pay (figured the same as for social security and Medicare taxes). The plan was.000 checks received by Dave from January through June are included in the calculation. Each corporation must pay its own part of the employment taxes and may deduct only its own part of the wages. and Edgewood. For the policy year in which the car accident occurred. Dave received no payments from Edgewood. only $7. The common paymaster is responsible for filing information and tax returns and issuing Forms W-2 with respect to wages it is considered to have paid as a common paymaster. They have to pay. W-3. See Revenue Procedure 70-6. timely depositing the taxes. Under this rule. because they were received more than 6 months after the last month in which Dave worked (December 2010). 2011. Key must continue to withhold federal income tax from each payment because Dave furnished Key with a Form W-4S. Medicare.” During the 3 policy years before the calendar year of the accident. For the first 6 months following the last month in which Dave worked.400 total taxable sick pay). Edgewood would not report the sick pay. and 940. taxable sick pay was $8. beginning in January 2011. a “contributory plan. his employer. Agents Employers and payers must use Form 2678 to request approval for an agent to file returns and make deposits or payments of their employment or other withholding taxes. For social security and Medicare tax purposes. The accident was not job related. 2010. no more in social security tax than a single employer would pay. 1984-1 C. in total. The deductions will not be allowed unless the corporation reimburses the common paymaster for the wage and tax payments. Key and Edgewood must each prepare Form 941. Medicare. Key could have shifted the liability for the employer part of the social security and Medicare taxes (and for the FUTA tax) during the first 6 months by withholding Dave’s part of the social security and Medicare taxes. As an alternative.

Beginning for 2010 tax periods. ! • Use . For example.35 is not subject to social security tax because the tax only applies to the first $110.879. Example. if stated pay is $104. $13.2% does occur.100 in box 3 of Form W-2. divide the stated pay (the amount that you pay without taking into account your payment of employee social security and Medicare taxes) by a factor for that year. you must include the amount of the payments in the employee’s wages for federal income tax withholding and social security. $4.879.500 – $103.042. multiply the amount in box 5 by the Medicare withholding rate of 1.65 $620. and FUTA taxes. IRS e-file Application and Participation.35 (the first $110. and 5 of Form W-2. If the scheduled increase to 6. 2012.2% for wages paid after February 29.35 or less in 2012. If you pay your employee’s social security and Medicare taxes without deducting them from the employee’s pay. Medicare. he will report these amounts as taxes withheld on Form 941 or Form 944 and is responsible for the employer share of these taxes.879.35 in 2012. If the stated pay is more than $103.35 in 2012 below.100.2% employee tax rate for social security beyond February 29.100 = $110.624. The stated pay in excess of $103.B.879. the rate for the employee’s share of social CAUTION security tax was 4.B. To figure the employee’s increased wages in this situation. 941. The social security tax to enter in box 4 is $4.35 from the stated pay.gov/efile or call 1-866-255-0654.irs.35 (2012 wage base $110. Donald multiplies $317.879.gov/irb/2007-26_IRB/ar13. follow the procedure described under Stated pay of more than $103.irs. Congress was discussing an extension of the 4. To figure the amount to report as social security tax. He pays her $300 for that week. The result. 2007-25 I.062 instead of . For more information on electronic filing. 2007-26 I. see Publication 3112.100 × .2% (.65 ÷ . This increase in the employee’s wages for your payment of the employee’s social security and Medicare taxes is also subject to employee social security and Medicare taxes. Employee’s Portion of Taxes Paid by Employer At the time this publication was prepared for release. For FUTA tax and federal income tax withholding. subtract $103. Donald agrees to pay Lydia’s part of the social security and Medicare taxes. Stated pay of more than $103. The result.html.R.20 ($110.gov/irb/2007-25_IRB/ar15. Revenue Procedure 2007-40.2% and scheduled to increase to 6. the correct Medicare wages are figured as follows. However.879. Although he did not actually withhold the amounts from Lydia. Divide the result by . agents must file Schedule R (Form 941) and. Application to Participate in the IRS e-file Program. Stated pay of $103.9855 = $629. Check for updates at www.35 or less in 2012. Reporting agents may file Forms 940. he divides $300 by .html. Lydia’s weekly wages are $317. multiply the amount in box 3 by the social security withholding rate of 4.9435 (1 − . is entered in box 4 of Form W-2. This will give you the wages to report in box 1 and the social security and Medicare wages to report in boxes 3 and 5 of Form W-2.879.042).97. For 2012. visit the IRS website at www. Revenue Procedure 2007-38.gov/pub15a. See Revenue Procedure 2007-40 for information on electronic filing of Forms 940. the portion of stated wages subject to social security tax is $103. To figure the amount to report as Medicare tax. Schedule R (Form 940). See Revenue Procedure 2007-38 for the requirements for completing and submitting Form 8655. Donald Devon hires Lydia Lone for only one week during 2012.879. Reporting Agents Electronic filing of Forms 940.9855 (1 − .35. Donald multiplies $317. in the case of home care service recipients.0145) and add $110.100 of wages × . This again increases the amount of the additional taxes you must pay.35 in 2012.100 x .9435). Enter $110. To figure the correct Medicare tax to enter in box 6. and 944 electronically.reporting requirements. or local government agency. 941. and 944.78 $629. This Publication 15-A (2012) factor is determined by subtracting from 1 the combined employee social security and Medicare tax rate for the year that the wages are paid. The result. To figure her reportable wages. $104.9235 instead of . 3. For details.9435.9435). • Use . Form 2678 does not 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.45% (.irs.729. is the amount that he reports as wages in boxes 1. For an employee with stated pay of $103. 941.78 Page 21 . Reporting Agent Authorization. to figure the correct social security tax to enter in box 4.97 by the Medicare tax rate of 1. $317. and 944. On Form W-2.78 + $110. replace the rates in this section as follows. 1488 is available at www.irs.0145). is entered in box 6 of Form W-2.35 = $620.500.879.R. figure the correct wages (wages plus employer-paid employee taxes) to report by dividing the stated pay by .61.9435. To figure the correct Medicare wages to enter in box 5 of Form W-2. state. 2012. For an employee with stated pay of more than $103. the factor is .45% and enter the result in box 6. 1442 is available at www. File Form 8633.042).9435.2% and enter the result in box 4.97 by the social security tax rate of 4. and Form 8655.879.100 of wages (stated pay plus employer-paid employee taxes).97.0565).

later in this section. Federal Income Tax Withholding Periodic Payments Withholding from periodic payments of a pension or annuity is figured in the same manner as withholding from wages. If you pay a household or agricultural employee’s social security and Medicare taxes. See Eligible Rollover Distribution—20% Withholding. profit-sharing. Although these employment tax amounts are not actually withheld from the employee’s pay. Household and agricultural employees. he or she can check the box on Form W-4P. Nonperiodic Payments—10% Withholding You must withhold at a flat 10% rate from nonperiodic payments (but see Eligible Rollover Distribution—20% Publication 15-A (2012) . the correct wage amount for federal income tax withholding is $110.20 + $1. annuity. Qualified distributions from Roth IRAs and Roth 401(k)s are nontaxable and. If the recipient does not submit Form W-4P. this means that tax will be withheld if the pension or annuity is at least $1. If the recipient wants income tax withheld. The recipient’s Form W-4P stays in effect until he or she changes or revokes it.78 ($104. including the Medicare portion. Pensions and Annuities Generally. a nonresident alien Page 22 beneficiary. or see Publication 519. and certain deferred compensation plans. The discussion above does not apply to household and agricultural employers. this wage increase due to the tax payments made for the employee is not subject to social security or Medicare taxes as discussed in this section. The estate’s EIN should be entered in the area reserved for “Your social security number” on Form W-4P.S. Armed Forces and payments from certain nonqualified deferred compensation plans and compensation plans of exempt organizations described in section 457. and (c) whether the payee is a nonresident alien individual. from individual retirement arrangements (IRAs).605. 8. Under these agreements. For an estate. social security taxes. line 1. these payments must be included in the employee’s wages. The Medicare tax to enter in box 6 is $1. employees generally must pay social security taxes only to the country where they work.The Medicare wages are $110. federal income tax withholding applies to the taxable part of payments made from pension. monthly. therefore. For more information. However. If the wages for federal income tax withholding purposes in the preceding example are the same as for social security and Medicare purposes. Federal income tax must be withheld from eligible rollover distributions. report them as withheld on Form 941. U. or a foreign estate. he or she must designate the number of withholding allowances on Form W-4P. These include retirement pay for service in the U. International Social Security Agreements The United States has social security agreements with many countries to eliminate dual taxation and coverage under two social security systems. If you pay your employee’s portion of his or her social security and Medicare taxes rather than deducting them from his or her pay. Employees and employers who are subject to foreign social security taxes under these agreements are potentially exempt from U. (b) whether the payments are delivered outside the United States or its possessions.S. and pay this amount as the employer’s share of the social security and Medicare taxes. you must withhold on periodic payments as if the recipient were married claiming three withholding allowances. If you receive a Form W-4P that does not contain the recipient’s correct taxpayer identification number (TIN).640 a month.socialsecurity. report the increased wages on the appropriate lines of Form 941 for the quarter during which the wages were paid or on Form 944 for the year during which the wages were paid.729.gov/international. you must withhold as if the recipient were single claiming zero withholding allowances even if the recipient chooses not to have income tax withheld. for special withholding rules that apply to payments outside the United States and payments to foreign persons. They may be paid annually. There are some kinds of periodic payments for which the recipient cannot use Form W-4P because they are already defined as wages subject to federal income tax withholding.S. Tax deposits and Form 941 or Form 944. You must notify recipients each year of their right to choose not to have federal income tax withheld or to change their previous choice. later in this section. stock bonus. Also. The method and rate of withholding depends on (a) the kind of payment. visit the SSA website at www. which is included in box 1 of Form W-2. quarterly.58 ($110. and from commercial annuities.78.500 + $4. not subject to withholding. and submit the form to you. the election to have no federal income tax withheld can be made by the executor or personal representative of the decedent. you are liable for timely depositing or paying the increased taxes associated with the wage increase.0145). and can designate an additional amount to be withheld on line 3. See Payments to Foreign Persons and Payments Outside the United States. Generally. The recipient of certain pension or annuity payments can choose not to have federal income tax withheld from the payments by using line 1 of Form W-4P.729.605.78 × . sometimes known as totalization agreements. If the recipient does not want any federal income tax withheld from his or her periodic payments.729. etc. line 2. Tax Guide for Aliens. Periodic payments are made in installments at regular intervals over a period of more than 1 year.624. Enter this amount in box 5 of Form W-2.58).

A recipient cannot use line 2 for nonperiodic payments. Use the method that best suits your payroll system and employees. Annual Withholding Tax Return for U.S. Annualized wages. See Publication 515 and Publication 519. not on Form 941 or Form 944. or another eligible retirement plan such as a qualified pension plan. etc. showing the total amount of the recipient’s pension or annuity payments and the total federal income tax you withheld during the prior year. nonresident aliens. Annual Return of Withheld Federal Income Tax. Distributions that are (a) required by law. Employers must use a modified procedure to figure the amount of federal income tax withholdCAUTION ing on the wages of nonresident alien employees. you should not withhold federal income tax if the entire distribution is transferred in a direct rollover to a traditional IRA. Also see Form W-8CE. See also Nonperiodic Payments—10% Withholding. many tax treaties provide that private pensions and annuities are exempt from withholding and tax. nonresident alien beneficiaries. A recipient can choose not to have income tax withheld (if permitted) from a nonperiodic payment by submitting Form W-4P (containing his or her correct TIN) and checking the box on line 1. 9. Also.S. Distributions From Pensions. section 457(b) plans maintained by a governmental employer. (b) one of a specified series of equal payments. Statement of Income Tax Withheld By January 31 of the next year. Report income tax withheld on Form 945. or section 403(b) contract or tax-sheltered annuity. However. However. Tax Withholding and Estimated Tax. The Form W-8BEN must contain the foreign person’s TIN.gov/irb/2009-45_IRB/ar10. Eligible Rollover Distribution—20% Withholding Distributions from eligible retirement plans. Retirement or Profit-Sharing Plans. In the absence of a treaty exemption. Certificate of Foreign Status of Beneficial Publication 15-A (2012) Owner for United States Tax Withholding. Report federal income tax withheld on Form 1042.. Employee Social Security Tax. Do not use the Combined Income Tax. see Publication 15 (Circular E). and Employee Medicare Tax Withholding Table on pages 47–67 for figuring withholding on nonresident alien employees.irs. to you before receiving any payments. Special rules may apply to nonresident aliens who relinquished U.html. or (c) qualifying “hardship” distributions are not “eligible rollover distributions” and are not subject to the mandatory 20% federal income tax withholding. The 20% withholding rate is required and a recipient cannot choose to have less federal income tax withheld from eligible rollover distributions. available at www. Exceptions. this choice not to have federal income tax withheld will apply to any later payment from the same plan. Using your employee’s annualized wages. But he or she may use line 3 to specify an additional amount that he or she wants withheld. IRAs. you instead must furnish a statement to the recipient on Form 1042-S. Generally. or tax-sheltered annuities that are eligible to be rolled over tax free to an IRA or another eligible retirement plan. Alternative Methods for Figuring Withholding You may use various methods of figuring federal income tax withholding. Divide the amount from the table by the number of payroll periods in the year.S. See Publication 505. Distributions from an IRA that are payable on demand are treated as nonperiodic payments. 401(k) pension plans. sources. Before you use any of the alternative methods to figure the federal income tax withholding on the wages of nonresident alien employees. you must furnish a statement on Form 1099-R. 2009-45 IRB 598. A foreign person should submit Form W-8BEN. A recipient cannot choose not to have federal income tax withheld. The methods described below may be used instead of the common payroll methods provided in Publication 15 (Circular E). for details. If a recipient submits a Form W-4P that does not contain his or her correct TIN. If the recipient is a foreign person who has provided you with Form W-8BEN.Withholding next) unless the recipient chooses not to have income tax withheld. This procedure is discussed in Publication 15 (Circular E). by March 15 for the prior year. are subject to a flat 20% withholding rate. Annuities. Notice of Expatriation and Waiver of Treaty Benefits. Foreign Person’s U.S. withholding in the manner described above is required on any periodic or nonperiodic payments that are delivered outside the United States or its possessions. see section 5 of Notice 2009-85. earlier in this section. 2008. Multiply the employee’s amount of wages for the current payroll period by the number of payroll periods in a year to determine the annualized wages. and foreign estates generally are subject to a 30% withholding tax under section 1441 on the taxable portion of a periodic or nonperiodic pension or annuity payment that is from U. For more information. Source Income Subject to Withholding. Payments to Foreign Persons and Payments Outside the United States Unless the recipient is a nonresident alien. Insurance Contracts. citizenship or ceased to be long-term residents of the United States after June 16. figure the withholding using Table 7—ANNUAL Payroll Period in the Percentage Method Tables for Income Tax Withholding in Publication 15 (Circular E). governmental section 457(b) plan. ! Page 23 . you cannot honor his or her request not to have income tax withheld and you must withhold 10% of the payment for federal income tax. payments from certain pension plans are exempt from withholding even if no tax treaty applies. Source Income of Foreign Persons. and the result will be the amount of withholding for each payroll period. such as qualified pension or annuity plans.

if the employee performs no services for you for more than 30 calendar days. and you have paid the employee for the same kind of payroll period (weekly.3402(h)(1)-1. The excess is the amount to withhold for the current payroll period. You may use other methods and tables for withholding taxes. See Rev. and days off for illness or vacation. A part-year employee who figures income tax on a calendar-year basis may ask you to withhold tax by the part-year employment method.) since the beginning of the year.99 $10 or more but under $100 $10 plus 10% of the excess over $10 $100 or more but under $1. Subtract from the step 5 amount the total tax already withheld during the current term of continuous employment. biweekly. See Regulations section 31. including the current period. If the tax required to be withheld under the annual percentage is— The annual tax withheld under your method may not differ by more than— Less than $10. 1978-1 C. Find the tax in the withholding tax tables on the step 3 amount. A term of continuous employment may be a single term or two or more following terms of employment with the same employer. 1. under penalties of perjury. if later) and the first day of current employment by the number of calendar days in the current payroll period. Divide this amount by the number of payroll periods so far this year. If you agree to do so.B. • The last day of any employment during the calendar year with any prior employer. the term of continuous employment is ended even if a new employment relationship is established with the same employer within 30 days. Divide the step 1 amount by the total number of payroll periods from step 2. It ends on the earlier of the employee’s last day of work for you or. for any quarter.000 Publication 15-A (2012) . The request must be in writing. Figure the withholding on this amount. Add the wages to be paid to the employee for the current payroll period to any wages that you have already paid to the employee in the current term of continuous employment. You may withhold the tax for a payroll period based on estimated average wages. To find the number of periods between the last employment and current employment. including the current period. 5. If you develop an alternative method or table.Average estimated wages. Add the number of payroll periods used in step 1 to the number of payroll periods between the employee’s last employment and current employment.00 $9. Page 24 3. Other methods. you should test the full range of wage and allowance situations to be sure that they meet the tolerances contained in Regulations section 31. divide the number of calendar days between the employee’s last day of earlier employment (or the previous December 31. 562. Proc.3402(h)(4)-1(c) for more information about the part-year method. A continuous term includes holidays. • A statement that the employee reasonably antici- pates that he or she will be employed by all employers for a total of no more than 245 days in all terms of continuous employment (defined later in this section) during the current calendar year. 4. Multiply the total number of payroll periods from step 2 by the step 4 amount. Be sure to use the correct payroll period table and to take into account the employee’s withholding allowances. A continuous term begins on the first day that an employee works for you and earns pay. • A statement that the employee uses the calendar year accounting period. 78-8. Part-year employment. An employee may ask you. and multiply the withholding by the number of payroll periods so far this year. etc. Subtract the total tax already deducted and withheld during the calendar year from the total amount of tax calculated. to withhold tax on cumulative wages. as long as the amount of tax withheld is consistently about the same as it would be as discussed under Percentage Method in Publication 15 (Circular E).000 $19 plus 3% of the excess over $100 $1. Complete the following steps to figure withholding tax by the part-year method. see Regulations section 31. Use the Percentage Method discussed in Publication 15 (Circular E). with necessary adjustments.3402(h)(4)-1 as shown in the chart below. For details. If an employment relationship is ended. for an example of the cumulative method. regular days off. 6. 2.000 or more $46 plus 1% of the excess over $1. in writing. Cumulative wages. Term of continuous employment. Any excess is the amount to withhold for the current payroll period. Add the wages you have paid the employee for the current calendar year to the current payroll period amount. and must contain the following information. you may figure the tax as follows. the last workday before the 30-day period.

30 becomes $2 and $2. . Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. Alternative 1 (pages 26 – 27) .60 Such wages minus $156. . . . . 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 higher dollar. . . The differences in the Alternative Percentage Method formulas and the steps for figuring withheld tax for different payroll systems are shown in this example. . . the tax for the pay period may be rounded to the nearest dollar. When employers use the percentage method in Publication 15 (Circular E) or the formula tables for percentage method withholding in this publication. . see Publication 15 (Circular E). Nonresident alien employees. MARRIED PERSON (Weekly Payroll Period) If wages exceeding the allowance amount are over $156 but not over $490: Method: Percentage (Pub. .Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Two formula tables for percentage method withholding are on pages 26–29. Before you use these tables to figure the federal income tax withholding on the wages of nonresident alien employees. Alternative 2 (pages 28 – 29) . times 10% of remainder Publication 15-A (2012) Page 25 . If rounding is used. . 15) . This procedure is discussed in Publication 15 (Circular E). . . . . . it must be used consistently. . . . Income Tax Withheld: 10% of excess over $156 10% of such wages minus $15.50 becomes $3. . This rounding meets the tolerances under section 3402(h)(4). . Rounding. . For example. $2. . . .

. . .125 $6. . . . . . . .10 — $2.45 — $18. .542 . . . . . . .900 $4. . . . . . . . . 10% less $4. .442 $3. . . . . . . . .60 — $3. . . . . . . .34 Married Person The income tax to be withheld is: Of such From But not over — wage — product — $156 . . . . . . . .10 — $7. .442 . . .283 $9. . .398 $16. .567 . . .95 — $6. . . . .954 .60 — $7.348. . . . . . . .515 $2. .64 — . . .063 . . . . . . .999.338 .—Tables for Percentage Method Withholding Computations (For Wages Paid in 2012) Table A(1)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $73.658 . . .50 — $6.283 $6. . .900 . . . . 35% less $1. .60 — $4. .019 Over — $0 $312 $981 $3.33) Single Person The income tax to be withheld is: Of such From But not over — wage — product — $90 . . . 35% less $922. 15% less $80.125 . . .283 . . . . . 15% less $173. . . 25% less $86. .031 $5.36 — . . . . . . . . .60 — $15. . . . . . . .46 — .377 . . . . . . . .271 Over — $0 $338 $1. 28% less $297. . . 10% less $17. . . . . 15% less $29. .800 $8. . .11 — $32. . . . . . . . . . . 28% less $278.954 $15. . . . . . . . . . . . 35% less $2. .624 Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $146. . 35% less $999. . . . . . 28% less $1. . . 25% less $415. . . . . . . . . . . .658 $7. .248 Table C(1)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $158. . . . . . . 0% $0 — $452 . . . . .796 $33. .125 . . . . .038 Page 26 Publication 15-A (2012) . . 35% less $1. . . . . .125 $7.14 — . . . . . . .66 — $15. . . . . 33% less $674. . . 33% less $311. . . . . . . . . .542 Over — $0 $675 $2. . . .271 .55 — $1. . . . . . 33% less $622. . . . .510 . . . .563 . .25 — $5. .675 $15. .533 . .67) Single Person The income tax to be withheld is: Of such From But not over — wage — product — $179 . . .20 — $3. .567 $12. .90 — $3. . .65 — $3. . . .519 . 15% less $31.74 Married Person The income tax to be withheld is: Of such From But not over — wage — product — $312 . 0% $0 — $1. . .71 Married Person The income tax to be withheld is: Of such From But not over — wage — product — $338 .35 — $8.317 . . . . . . . 35% less $1. . .Alternative 1. . 25% less $173.533 $16. . . . . . . . . . . . . . . . . . . . . 10% less $67. . 0% $0 — $417 . . .624 .688 $3. . . . .317 $15. . . . . 15% less $40. 25% less $191. 33% less $991. . . . . . . . .477 . . . 33% less $1. . . . . . .75 — $12. . . . .796 . 15% less $63. . . . . . . . . . . . . . 28% less $603. . . . . . . .46 — $33. . . .067 $32.147. . 15% less $14. . . . . . . . 25% less $830.10 — $721 . . . . .563 $3. . . . . . . . . . 10% less $9. . . . . .800 . . . . 10% less $15. .29 — $7. .377 $6. 10% less $33. . 28% less $595. . . . . . . . . . . . . . . . . . . . . . . . . .25 — $9. . . . . . .688 . .26 — . .06 If the wage in excess of allowance amount is: If the wage in excess of allowance amount is: Over — $0 $83 $417 $1. .808. 33% less $2.675 . . . . . . . 0% $0 — $904 .073. . 35% less $461. . . . . . .519 Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $316. . .10 — . . 28% less $137.15 — $3. . . .063 $3. . . . . . . 25% less $187. . . 35% less $647.50 — . . 33% less $495. . . .404. . . . . . . .567 $18.207. 0% $0 — $490 . . . . . .64 — $16. 0% $0 — $2. .98 If the wage in excess of allowance amount is: If the wage in excess of allowance amount is: Over — $0 $41 $209 $721 $1. . 10% less $8.90 — $7. . . .02 If the wage in excess of allowance amount is: If the wage in excess of allowance amount is: Over — $0 $90 $452 $1. . . . .00 — $1.30 Married Person The income tax to be withheld is: Of such From But not over — wage — product — $675 . . . . . . . . .338 $7. . . . . . . . . . . . 28% less $274. 28% less $557. . . 0% $0 — $981 . . . . . . . . . 25% less $383. . . .283 .510 Over — $0 $156 $490 $1. . . . . .29 — . . .35 — $6.15) Single Person The income tax to be withheld is: Of such From But not over — wage — product — $83 . . .567 . . . . 15% less $86. . .30 — $1. .02 If the wage in excess of allowance amount is: If the wage in excess of allowance amount is: Over — $0 $179 $904 $3. . . . . . . .067 . . . .08) Single Person The income tax to be withheld is: Of such From But not over — wage — product — $41 . . .515 . 25% less $375.248 . . . . . . .398 . .019 . . . .031 . .35 — $15. . 10% less $31. . . . . . . . .477 $7. . . . . . .74 — $16. . . .80 — $3. . .60 — $1.296. . 0% $0 — $209 . . . . . . . 33% less $1. . . . . . . .038 . . . . . . . .

. . . . .25 Married Person If the wage in excess of allowance The income tax to be amount divided by the number of withheld multiplied by days in the pay period is: the number of days in such period is: Of such From Over — But not over — wage — product $0 — $31. . . 28% less $55. . . 35% less $129.38 to 69. ..00 — $867. 33% less $62.11 $1. . .73 $867. 35% less $92. . . . . . . . .50 to 7. 10% less $3.83 $41. . 0% $0 $8. .495. . . .00 . . 33% less $99. . . . 15% less $8. . “Over $0.10 . The first two brackets of these tables may be combined. . . . Publication 15-A (2012) Page 27 .524. . . . .20 . . 7.34 $580. . .375) to eliminate separate half rounding operations. . .80 — . But not over $209. .22 $1.62) Single Person If the wage in excess of allowance The income tax to be amount divided by the number of withheld multiplied by days in the pay period is: the number of days in such period is: Of such From Over — But not over — wage — product $0 — $8. . .70 — $695. . . . . . . .50 — $1. . . . 10% less $0.501.—Tables for Percentage Method Withholding Computations (continued) (For Wages Paid in 2012) Table E(1) —DAILY or MISCELLANEOUS PAYROLL PERIOD (Amount for each allowance claimed for such period is $14. . . .10 — $580. . . . 0% $0 $31.10 . . . . .20 — $337. provided zero withholding is used to credit withholding amounts computed by the combined bracket rates.Alternative 1.g. . .80 . — The adjustment factors may be reduced by one – half cent (e. . . .60 Note. . . . .12 $98.90 . . . .70 — $144.40 — $1. . . . . .92 $144. . . . .90 — . for example. .03 $303. . . .20 . .46 $695.70 . . . . . . . . . . . .501. . . .10 — $303.33 $337. . . . . . . . . .30 — $41. .30 .” The employee’s excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction factors to calculate the amount of income tax withheld. . . .20 — $98. 69. . . 25% less $17. .524.40 .50 . . . . . .70 . 28% less $27. $0 to $41 and $41 to $209 combined to read. 25% less $38. . 15% less $2.

. . . . . .990. . .33 15% $1. . minus $0.533 — $16. . . .00 . minus $0.317 — $15. . . .21 28% $9. .519 — . . . minus $0. . . minus $1. .317 . . . minus $346.796 . . .91 35% Publication 15-A (2012) . . .856. . . . . .125 .624 — . . . .031 .40 . minus $2. . . . . . . . . minus $0. . . . . .39 28% $15. . . . . . . 15% $3. .00 . . minus $338. .85 33% $7. . 0% $41 — $209 . . . . . minus $6. .800 — $8. . . . . .885.567 . . . . . . . . . . .248 . 10% $417 — $1. .00 . . . . . .900 — $4. . .32 28% $3. . .271 . . . .67 . . . minus $90. . . . . . . . minus $8. . . .567 .—Tables for Percentage Method Withholding Computations (For Wages Paid in 2012) Table A(2)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $73. . . . . . . .00 . . . . . . . .00 . minus $194. . .85 33% $33.851. . . minus $420. . . . minus $490. . . . . minus $1. . . . .063 — $3. .54 28% $8. minus $5. minus $4. . . .283 . . . minus $2. . . .019 — . .043. . . .00 . .93 28% $6. . . . . . . . . . . . . . . . 0% $338 — $1. minus $1. . minus $156. . . . .703. . . . . . . .00 28% $7. . .542 . .567 — $18.675 .00 . . . . .00 . . . . . .338 .156. . . . . . .567 — $12. . . . . .067 — $32. . . 0% $156 — $490 .67) Single Person If the wage in excess of The income tax to be allowance amount is: withheld is: Over — But not over — Such wage — Times $0 — $179 . . .52 33% $7. . . . .003. . 10% $490 — $1. 28% $4. . . . . . minus $97. . . . . 10% $981 — $3. . . .33) Single Person If the wage in excess of The income tax to be allowance amount is: withheld is: Over — But not over — Such wage — Times $0 — $90 . . . . 10% $209 — $721 .00 .318. . . . . minus $1. .40 25% $5. . . . .675 — $15. . . . .45 33% $16. . . .038 — . . .900 . . .658 — $7. .398 — $16. . . .086. . . . . . . . . . . . . .502. . minus $980. .019 . . .712. . . . . . . . . . . . . . . . . . . 10% $452 — $1. . .40 25% $7. . . . .658 . . . . .661. . . .506.533 . . . . minus $675. minus $1. .377 — $6. . . . . . minus $3. . . . . . . . . . .125. .40 35% Married Person If the wage in excess of The income tax to be allowance amount is: withheld is: Over — But not over — Such wage — Times $0 — $312 . . .542 — .125 — $6. minus $312.510 — .00 25% $6. minus $3. .00 .Alternative 2. . . . . . . . .688 . . . . . . .377 . . . minus $1. . . . . . . minus $3. . . minus $2.00 . . minus $0. . . . . . minus $1. . .67 15% $3. .442 — $3. .796 — $33.03 35% Table C(2)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $158. minus $4. minus $942.36 28% $18. minus $4.283 — $9. . minus $83. . . . . . . . minus $0. . . . .49 35% Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $316. 0% $675 — $2.038 . . . . 0% $90 — $452 . . . . minus $1. . . . . . . . . . . . .00 . . . minus $2.636. . . . .60 25% $1. . .33 33% $15. . minus $3. .60 25% $3. .022. .688 — $3. . . . .253.510 . . . .442 . 25% $2. . . . . . minus $693. . . minus $751. . . . . . .67 15% $1. . . . . . .15) Single Person If the wage in excess of The income tax to be allowance amount is: withheld is: Over — But not over — Such wage — Times $0 — $83 . .519 . . 10% $1. . minus $995. minus $0. . . . . minus $579. . . . . . minus $766.08) Single Person If the wage in excess of The income tax to be allowance amount is: withheld is: Over — But not over — Such wage — Times $0 — $41 . . . . . .477 — $7. . minus $535. . . . .125 — $7. . . .063. . . . . .248 — . .00 10% $904 — $3. . . . . .338 — $7. . . . .063 . . . . . .00 . . . . .33 15% $6. minus $0.624 . . . . minus $1. . . .00 .00 . .00 .24 33% $32.800 . 10% $2. .11 35% Married Person If the wage in excess of The income tax to be allowance amount is: withheld is: Over — But not over — Such wage — Times $0 — $156 . . . . .94 33% $15.563 — $3. . minus $210. minus $2. . 15% $721 — $1. .283 . .563 . . . . . . . . . . . . . 15% $3. . . . .29 35% Page 28 Married Person If the wage in excess of The income tax to be allowance amount is: withheld is: Over — But not over — Such wage — Times $0 — $675 . . . . .067 .515 — $2. . .00 . . 0% $83 — $417 .80 25% $12. . . .312.00 . . . . .31 35% Married Person If the wage in excess of The income tax to be allowance amount is: withheld is: Over — But not over — Such wage — Times $0 — $338 . . .125 . 15% $1.30 33% $16. .283 — $6. . . .954 . . .477 .398 . . minus $41.33 . . .321.011.031 — $5.533. .954 — $15. . . . minus $179. . 0% $312 — $981 .158. . .501. 0% $179 — $904 . . . . minus $267. . . . minus $1. . . .40 25% $3. . . . . . . . . . . . . . .37 35% Table B(2)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $146. .515 . . . . . . . . . .271 — .

00 — $867. . . .55 33% $1. . . . . .00 — $8. .Alternative 2. . . . for example. . $0 to $41 and $41 to $209 combined to read. . minus $188. . 10% $98. minus $19. . .20 — $98. .00 . . minus $300. . . . . . . . minus $31. 25% $580. .20 . . . .59 35% Married Person If the wage in excess of allowance The income tax to be amount divided by the number of withheld multiplied by days in the pay period is: the number of days in such period is: Over — But not over — Such wage — Times $0.40 — $1.10 — $580. .10 . — The first two brackets of these tables may be combined. . minus $263.43 .10 . 10% $41. .501. minus $69.30 .50 — $1. . . . .40 . . . . . 28% $867.04 . Publication 15-A (2012) Page 29 . . . . . .501.10 — $303. . . 0% $31. 35% Note. . . . . . . . . . . .70 — $695. . . . . .20 . 28% $695. .50 . . . .90 . . . minus $53.62) Single Person If the wage in excess of allowance The income tax to be amount divided by the number of withheld multiplied by days in the pay period is: the number of days in such period is: Over — But not over — Such wage — Times $0.34 . . . . . . . .00 . .20 — $337. minus $370. provided zero withholding is used to credit withholding amounts computed by the combined bracket rates. . .524. .70 .29 .20 . . . .00 — $31. .90 — . . . . . minus $8.70 — $144. .06 . minus $0. minus $153. .32 . .—Tables for Percentage Method Withholding Computations (continued) (For Wages Paid in 2012) Table E(2) —DAILY or MISCELLANEOUS PAYROLL PERIOD (Amount for each allowance claimed per day for such period is $14. . . .80 — . minus $98. . . minus $199. 25% $337. . .30 . . . . . 15% $303. .80 .32 .524. . . . . . .” The employee’s excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction factors to calculate the amount of income tax withheld. . . 0% $8. . .70 . . . . . 15% $144. . . .30 — $41. . minus $0. . But not over $209. “Over $0. . .50 . . . . . .00 . . . . . . . 33% $1.

50 becomes $3. The tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount can be used in these systems. This procedure is discussed in Publication 15 (Circular E). the reduction factor includes both Page 30 the amount for withholding allowances claimed and a rate adjustment factor as shown in the Alternative 2—Tables for Percentage Method Withholding Computations on pages 28–29. semimonthly. In the tables for Computing Income Tax Withholding From Gross Wages on pages 31–38. it must be used consistently. For other systems that do not separately subtract the allowance amount. $2. This rounding meets the tolerances under section 3402(h)(4).30 becomes $2 and $2. If rounding is used. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. The reduction factors in these tables do not include the allowance amount that was automatically subtracted before applying the table factors in the calculation. Kinds of tables. Before you use these tables to figure the federal income tax withholding on the wages of nonresident alien employees. use the tables for Computing Income Tax Withholding From Gross Wages. When employers use the Wage Bracket Percentage Method Tables. Two kinds of Wage Bracket Percentage Method Tables are shown. biweekly. Use the kind of wage bracket table that best suits your payroll system. The computation factors are used to figure the amount of withholding tax by a percentage method. Publication 15-A (2012) . some payroll systems automatically subtract from wages the allowance amount for each employee before finding the amount of tax to withhold. The difference between the two kinds of tables is the reduction factor to be subtracted from wages before multiplying by the applicable percentage withholding rate. For example. These tables also show the computation factors for each number of withholding allowances and the applicable wage bracket. the reduction factor does not include an amount for the number of allowances claimed. the tax for the period may be rounded to the nearest dollar. Nonresident alien employees. Rounding. Each has tables for married and single persons for weekly. Which table to use.Wage Bracket Percentage Method Tables (for Automated Payroll Systems) The Wage Bracket Percentage Method Tables show the gross wage brackets that apply to each withholding percentage rate for employees with up to nine withholding allowances. For example. In the tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount on pages 39–46. see Publication 15 (Circular E). 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 higher dollar. and monthly payroll periods.

00 $636.56 $3.40 .56 $608.48 $647..08 .013.67 10% 15% 25% 28% 33% 35% $0..56 $858..56 $8.69 10% 15% 25% 28% 33% 35% 5 $0.24 $7.41 $839.989.484.08 $3...32 $1.08 $1..126.16 $7.35 10% 15% 25% 28% 33% 35% $0.68 $1.72 $1..84 $2.510.159.802.807.01 $1.24 $4.24 $428..08 $2.849..550.159.001.338.411..703..199.17 $1..00 $3.00 $7.32 $559.56 $1.32 ..92 $782.93 $1..24 $3.026..56 $720.089...40 .32 $1.143.56 $8.40 $1.16 $492.583. subtract subtract subtract subtract subtract subtract $41.60 $1.119.980.48 $4.630.00 $563.510.021.015.88 $1.046.588.866.....48 $2.162.48 $1.915.. subtract subtract subtract subtract subtract subtract $667..688.08 $7.24 $1.32 .338.00 $97. subtract subtract subtract subtract subtract subtract $260.16 $3..135.086..013.48 $1.24 $940.56 .842.16 $4.00 $209.289..40 $1. subtract subtract subtract subtract subtract subtract $479.062.053.32 $4..24 $7.834.126.00 $647.80 $1..24 $316.00 $4.40 $712..770..00 $855..00 $1.40 $995..32 $3.235.76 $636.204.32 $1.00 $928.08 $4.68 $563.11 10% 15% 25% 28% 33% 35% $0.046.32 $3.00 $3...33 $1.48 $928.16 $867. subtract subtract subtract subtract subtract subtract $229.16 $355.216.64 $1.16 $1..053.24 $1.32 $1..59 10% 15% 25% 28% 33% 35% $0.43 10% 15% 25% 28% 33% 35% $0.454.19 10% 15% 25% 28% 33% 35% $0.53 10% 15% 25% 28% 33% 35% 3 $0.834.557.08 $170.411..697....086.232. subtract subtract subtract subtract subtract subtract $114.515.00 $720.32 $1.40 $7.135.557.33 $766.48 $4.16 $1.61 10% 15% 25% 28% 33% 35% 4 $0..96 $1...16 $7.16 $243.24 $486.00 $7..00 .907.16 $1.062..56 $2.16 $7...08 $563.948.48 $3.656..802.48 $3.900.08 $794.48 $8..287.00 $721.907.070.08 $340.00 $1... subtract subtract subtract subtract subtract subtract $333.00 $7.16 $1..51 10% 15% 25% 28% 33% 35% $0.058.16 .756.697.48 $1.988.. subtract subtract subtract subtract subtract subtract $156.24 $3.32 $7.56 $778.48 .16 $1.48 $7.00 $1.433.40 $7.656.688.729.08 $7.338...48 $8..624.214.588.40 $4.192.00 $721.24 .623.16 $3.88 $1..776.00 $2.793.00 $4.56 $2.16 $636.360.16 $7..131.08 $282..08 $1.24 $565.08 $1.25 $1.277.729.24 $7.761.84 $709.00 $2.021.953.537.00 $2.00 $346..40 $574.16 $3...989.00 $267.27 10% 15% 25% 28% 33% 35% $0..85 $1.40 $3. subtract subtract subtract subtract subtract subtract $448.24 $3..40 $3.48 $1. subtract subtract subtract subtract subtract subtract $187.48 $705.308.40 $2. subtract subtract subtract subtract subtract subtract $406.119.829.32 $7.381.32 $638..32 $389.56 $2.001.00 $855.24 $3.915.Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages (For Wages Paid in 2012) Weekly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from gross wages1 A B C Multiply result by — D Over But not over from gross wages1 A B C Multiply result by — D 0 $0....477.192.24 $1..00 $282.683.85 10% 15% 25% 28% 33% 35% 7 $0.16 $3.89 $1...48 $1..013.40 $855.16 $413.56 $1..48 $7.843. subtract subtract subtract subtract subtract subtract $552.948.00 $428.00 ..761.001.391.24 $940... subtract subtract subtract subtract subtract subtract $594.00 $501.80 $1.08 ..464.56 $1.696.24 $7.48 $535.08 $928..40 $2...40 $462.362.56 $1.. subtract subtract subtract subtract subtract subtract $302.338.24 $4.48 .265.484.32 $1..57 $985.807.00 $1.65 $1.56 $3....661.40 $632.550.08 $419.00 $709..501..49 $912.56 $2.56 $4.515.00 $490.08 $7.916..56 $8.48 $3...980.48 $1.00 $574.477.973.734..08 $2.16 .00 $7.916.93 10% 15% 25% 28% 33% 35% (Continue on next page) Publication 15-A (2012) Page 31 .924.00 $490.40 $1..16 $4. subtract subtract subtract subtract subtract subtract $375.08 $7.77 10% 15% 25% 28% 33% 35% 6 $0.411.56 $3..973.24 $1.842.40 $7.56 $1.776.09 $1.76 $2.880.16 $867...60 $490.48 $2.64 $1.068..574.232..506.48 $1...900.45 10% 15% 25% 28% 33% 35% 2 $0.08 $3.00 $355.849.988.56 $2.940.40 $3.41 $1.08 $794.40 $3..141.37 10% 15% 25% 28% 33% 35% 1 $0.953.92 $2.875.880.81 $1.199.583.647..769..32 $7..32 $501.265.52 $1.56 $3.623.411.00 $782.630.73 $1.40 $1.32 $3.624.696.318.24 $709.48 $3.875...00 $1.32 $942.16 $1.026.32 $3.40 $4.56 $8.72 $1.08 $2. subtract subtract subtract subtract subtract subtract $521.32 $782...40 $7.40 $1.734.32 $7.56 .08 $1..08 $1..00 $209.703.40 $1.720.00 $1.851.770.661.24 $1.769.997..610.32 $1..48 $785.32 $4.08 $4.843.56 $4..24 .

281.995.004.159. For each employee..64 .147. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B. You can expand these tables for additional allowances.094.04 $1.72 $8. To do this.074.272.. subtract subtract subtract subtract subtract subtract $813.64 . and select the subsection showing the number of allowances claimed..579.72 $4.922.72 $1.600.64 $1.05 $1. subtract subtract subtract subtract subtract subtract $625..64 $4.099. D.72 $2. increase the amounts in the subsection by $73.557.72 $2.134.167.00 $793.09 10% 15% 25% 28% 33% 35% Instructions A.72 $1..061.172..378.64 $8..96 $1. Page 32 Publication 15-A (2012) ..72 $866. use the appropriate payroll period table and marital status section...72 $8.64 $793.Weekly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — Over But not over And gross wages are — from gross wages1 Multiply result by — Over But not over from gross wages1 Multiply result by — 8 $0.436.305.208.72 $8.72 $2..24 $1.484.64 $2...57 $1.72 $2.64 $681.527. B.351.64 $4.652..64 $4.72 $3.345.97 $1.72 $754. subtract subtract subtract subtract subtract subtract $740..72 $1.16 $2.00 $1.074.08 for each additional allowance claimed.281.24 $2.83 10% 15% 25% 28% 33% 35% $0..72 $3.64 $851.75 10% 15% 25% 28% 33% 35% $0.208..086.64 $1.995.64 $931.64 $8.272.902..061. 1 2 If the gross wages are less than the amount to be subtracted.64 $4.378.04 $1..64 $2.345.424.64 $2..134.49 $1...72 . C.64 $1.72 . the withholding is zero.72 $1..557.922..484.167.509. subtract subtract subtract subtract subtract subtract $698.32 $1. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.64 $2.147.64 $8.72 $4.72 $4.074.094.64 $3.148.01 10% 15% 25% 28% 33% 35% 92 $0.975.172.12 $1.72 $8.72 $2.099.64 $2.72 $4.00 $866.305.72 $925.64 $8.64 $3....00 $1.. Subtract the amount shown in column C from the employee’s gross wage.

.60 .749.538.734.90 $6.540.273.867.45 $6.30 .003.469.60 $778.004.00 10% 15% 25% 28% 33% 35% $0. subtract subtract subtract subtract subtract subtract $1..271.054.405..45 $3.293.442.15 $3. subtract subtract subtract subtract subtract subtract 2 $0.05 $16.93 10% 15% 25% 28% 33% 35% 7 $0.75 $7.09 $2. subtract subtract subtract subtract subtract subtract $667.880.556.00 $15...523..24 $2.217.00 $2.90 $2.259..565.440.05 $4.465.60 $1.90 $4..118.00 $1.538.45 $9.90 $4.33 $3.75 $4.465.45 $3.05 $1..30 $15.127.001.00 $1.93 $1.00 $1.54 $3...30 $486.45 $632.75 $6.23 $4.711..127.377.38 $1.30 .90 $9.45 $9.45 $973.00 $5.70 $2..530.323.551.019.33 $693.433.031..70 $1.961.311. subtract subtract subtract subtract subtract subtract $83.885.75 .45 $15.00 $1.588.003. subtract subtract subtract subtract subtract subtract $896.15 $3.821.05 $7.05 $2.75 $1.15 $1...38 $4.074.05 $4.588.172.75 $2.05 $9.23 $1.054.823.00 $1.119.092.762. subtract subtract subtract subtract subtract subtract $1.75 $15.60 $15..849.782.880.45 $1..90 $16.15 $7.15 $1.30 $7.00 $1..00 $709.93 $1.026.33 10% 15% 25% 28% 33% 35% $855.39 $3.60 $1...00 $3.273. subtract subtract subtract subtract subtract subtract $1.05 ..908.636.00 $1.815.178.392...221.45 $1.616..895.603...686.147.253.253. subtract subtract subtract subtract subtract subtract $750.00 $563.63 $985.127.457...44 $3.38 $2.08 10% 15% 25% 28% 33% 35% D Multiply result by — D (Continue on next page) Publication 15-A (2012) Page 33 .026.08 $1.30 $1.00 $1.00 $417.394.711.00 $6.558.405.106. subtract subtract subtract subtract subtract subtract $1..113.026.90 $1.523..78 10% 15% 25% 28% 33% 35% 6 $0.30 $1.15 $15.99 $3.05 $1.15 $1.177.90 $1.45 $2.00 $6.45 $1.40 $1.149..30 10% 15% 25% 28% 33% 35% $0..00 $1...411..45 $7.45 $3..03 10% 15% 25% 28% 33% 35% $229.40 $980.60 .669..946.05 $2.90 $15..05 $4.00 $8.749.684.45 $1...75 $3.05 $16.857.238.15 $8.83 $2.761.30 $1.75 $2.15 .823.071.75 $7.45 $15.05 $1.513.60 $15.042.013.90 $7.15 $3..392.15 .05 ....15 $2.832.019.419.954..248.273.324.419.45 $15.60 $2..00 $1.90 $1.75 $3.318.440.107.05 $7.880.15 $1.001.977.08 $2..48 $3.63 10% 15% 25% 28% 33% 35% 5 $0.00 $8. subtract subtract subtract subtract subtract subtract $959..45 Multiply result by — Over But not over from gross wages1 A B C 10% 15% 25% 28% 33% 35% $0.00 $855.00 $15..Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages (For Wages Paid in 2012) Biweekly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from gross wages1 A B C 0 $0.441.85 $1.60 $9.23 $2..177.967..15 $8.30 $8.928..669.90 .45 $7..60 $3.124.400..565.75 $6..570.14 $3.287.978.248.75 .98 $2.00 $15.55 10% 15% 25% 28% 33% 35% $0.69 $3.238..698.246.100.907..575..30 $1.830.540..188.400..90 $6.93 $4.659.042.30 $6.75 $15..90 $3.30 $3.271...00 $417.70 10% 15% 25% 28% 33% 35% $0.05 $16.00 $5..00 $2.30 $15.45 $6.587.60 $3.99 $3.60 $6..00 $1..30 $3.995..30 $7.311.05 $9. subtract subtract subtract subtract subtract subtract $813.30 $3.05 $4..59 $4.815.092.15 $681.90 $16.832.45 10% 15% 25% 28% 33% 35% $0..961...136...857.40 1 $0.75 $925. subtract subtract subtract subtract subtract subtract $604.55 $1.990.15 $7. 3 $0.60 $9.75 $15.60 $2.141.246.615.971.15 $1...394.967.84 $3.603.410.15 $340..30 $3.335.800..60 $3..131.469.48 10% 15% 25% 28% 33% 35% 4 $0.954.533.857.90 .00 .90 $9.530.90 $2.05 $6..75 $15...265.75 $1.282.457.60 $15.45 ..424..676.30 $827.45 . subtract subtract subtract subtract subtract subtract $312..30 $15.042.29 $3.800...68 $2.323.377.00 $3.90 $1.165.75 $9..00 .48 $839.15 $5..60 $3..676.00 $535.384...60 $7.004.579..977..428.60 $15.53 $2.615.15 $15..05 $2. subtract subtract subtract subtract subtract subtract $521.830....711.05 $16.978.15 $15.684..470..031.60 $1..78 $4.75 $9.172.821.55 $2..165.00 $1.85 10% 15% 25% 28% 33% 35% $0.90 $15.45 $15.686.90 $3.726.565.00 $981..259.107.85 $2.124.825.30 $6.75 $2.00 $1.18 10% 15% 25% 28% 33% 35% subtract subtract subtract subtract subtract subtract $375.75 $1.907.00 $194.113..675.45 $3.442.08 $4.15 $15.734.00 $981.30 $1.419.90 $7.30 $15..45 $3.. subtract subtract subtract subtract subtract subtract $458..100.367.60 $2.147.679...032..63 $3.30 $709.00 $3.264.90 $2.84 $3.15 10% 15% 25% 28% 33% 35% $0.946.278.721.00 $3.698.05 $6.551.895.15 $3.60 $7.30 $8.293.94 $2..384.734..295.761.75 $4.05 $2.60 $6.00 $1.15 $5.716.318.15 $563.30 $2.54 $3.00 $15.78 $1.675.69 $3.703.

481.35 $2.35 $8.00 $2.00 $1.20 $4.20 $1.334.951.53 $1.35 $1. D.20 $16..20 $2.627.296.35 $1.35 $7..200..115.35 $4...20 $6.20 $16.35 $2.28 $3.757..732.35 $16..60 10% 15% 25% 28% 33% 35% $0.586...20 $9.53 $4.586.296.23 10% 15% 25% 28% 33% 35% 92 $0.75 $2.872.29 $3.123.60 $2. the withholding is zero.969.188. subtract subtract subtract subtract subtract subtract $1.732.417.35 $4.Biweekly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from gross wages1 Multiply result by — Over But not over from gross wages1 Multiply result by — 8 $0.850.35 .35 $2. subtract subtract subtract subtract subtract subtract $1.008.862..363...00 $2.123.159. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.15 for each additional allowance claimed. subtract subtract subtract subtract subtract subtract $1.14 $3.200.20 $6.35 $16.844.35 $1. 1 2 If the gross wages are less than the amount to be subtracted.20 $4.305.188..150.35 $7.13 $3.. use the appropriate payroll period table and marital status section. B..89 $4..990.38 10% 15% 25% 28% 33% 35% Instructions A.704. You can expand these tables for additional allowances.20 $2.296.20 $4.20 $2. Subtract the amount shown in column C from the employee’s gross wage. For each employee.269.35 $4.398...20 .969.75 10% 15% 25% 28% 33% 35% $0.74 $4.. C.563.35 $8.00 $1.20 $1..150..35 $9..844. subtract subtract subtract subtract subtract subtract $1.692.055.172.563. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.546.35 $2.20 $16..417.68 $5.35 $4.20 $2.75 $3.68 $2.20 $8.509.20 $9. increase the amounts in the subsection by $146.346.018.20 $4.201. and select the subsection showing the number of allowances claimed.35 $9.20 $16. To do this..805.546.20 $1.334.848..35 $16.20 .318.60 $3.115.702..20 $8.990..757. Page 34 Publication 15-A (2012) .252.150..269.611.611.692.35 .346.35 $16.

037..65 $10.65 $2.33 $3.77 $4.31 ..993.849..29 10% 15% 25% 28% 33% 35% $0.98 $1.33 .977.92 $1. 3 $0.00 $926.33 $1.98 $10..99 $8.310.171..879.631.98 $17.519.31 $8.993.379..32 $4.011. subtract subtract subtract subtract subtract subtract $881.66 $2.212.039.226.166.32 $10.32 $2.65 $2.816.99 $16.. subtract subtract subtract subtract subtract subtract $654.641.98 $2.452.291.063.32 $8.29 $3..398.32 $843..560.687..66 $3.085.00 $909.33 .66 .533.00 $1.291..314.32 $6.66 .62 $3.66 $16....745.031..Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages (For Wages Paid in 2012) Semimonthly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from gross wages1 A B C 0 $0.60 $1.854..391.95 $3.31 $10......31 $17.31 $2.169.30 $2.441.904.98 $4.98 ..658.872.32 $2...835.441.30 10% 15% 25% 28% 33% 35% $0.757.220.33 $3.886.371.65 $8.98 $17.66 $9.78 $4.766.563.00 $210..31 $17.658.872.512.354.98 $1..99 $9.00 $2.324.012.00 $16.834.33 $2.068.310.221.806.66 $2..65 $8.32 $2...691...757.916.627.328.00 $7.98 $8.916...98 $1.043...007..99 $1.98 $7.66 $16..33 $16.196.32 $10.401.671.856.65 $7.67 $1.31 $17.00 $1.803.916.879.99 $4.271.472.31 $1.32 $1...66 $9.401.98 $17.468.66 $1.99 $16.28 $3.429.65 $4.33 $3.58 $2..00 $3..391.63 $3.347.33 $7.61 $3.00 $3.66 $527.221.98 .974.647.26 $1.106.074.65 $17.15 10% 15% 25% 28% 33% 35% $926.65 $2.19 $4. subtract subtract subtract subtract subtract subtract $338.65 $4.696..816.074.074.98 $8.512.189.537.43 $4.391.65 $17.33 $2.31 $2..361.232.00 $1.33 $6.00 .32 $17.98 $3.506.66 $1.62 10% 15% 25% 28% 33% 35% $0.00 $6.33 $1.00 $16.99 $1.32 $3.32 $17.379.66 $16.99 $3.012.33 $3.533.714.31 $10...31 $4.201.232.98 $2...119.99 $3.993..32 .49 10% 15% 25% 28% 33% 35% $248.98 $10.65 .721.721.599.31 $1.00 $2.063..607.391.062.468...65 $1.14 10% 15% 25% 28% 33% 35% 6 $0.253.31 $7.221.00 $6.587.294.00 ...64 10% 15% 25% 28% 33% 35% $0.. subtract subtract subtract subtract subtract subtract $90..641..66 $2.063.99 $9.00 $1...66 $7..037.33 $7.347.00 $579.99 .65 $1.359.904.66 $3...63 10% 15% 25% 28% 33% 35% $0..99 $6.563.98 $1.00 $1.543..00 $1.819.33 $1. subtract subtract subtract subtract subtract subtract $971.44 $4.52 $4.728.32 $8.66 $7.129..354.99 $16.599.203.67 $751. subtract subtract subtract subtract subtract subtract $1.31 $3.82 10% 15% 25% 28% 33% 35% subtract subtract subtract subtract subtract subtract $406.33 $369.318.31 1 $0.65 $1.31 $17.441..518.45 $4.00 $1..644.429.33 $16.696. subtract subtract subtract subtract subtract subtract $1.00 $768.974.10 $4. subtract subtract subtract subtract subtract subtract $812.31 $2.31 $4.99 $2.66 $6.00 $610.25 $1..32 $1.859.220.32 $16..00 $3.99 Multiply result by — Over But not over from gross wages1 A B C 10% 15% 25% 28% 33% 35% $0.446..661.65 $4.789.11 $4.00 $452.171.93 $1.537..189.691.99 $2.98 $17.671..00 $1.76 $5.007.66 $6.283..65 $10.33 $9.696.152.99 $2.48 10% 15% 25% 28% 33% 35% 4 $0. subtract subtract subtract subtract subtract subtract $564..31 $7.20 $3.00 $16.766.482.33 $610..560.677.132.65 .98 $4.99 $16.676.33 $1.65 $17.31 ..31 $1...99 $1. subtract subtract subtract subtract subtract subtract 2 $0.264.00 $1.00 $1.961.172.65 $4.196..00 $1.65 $2.65 $2.745.757.65 $1.31 $4.66 $1.98 $4.00 $9...854.243.33 $1.00 $1..074.80 10% 15% 25% 28% 33% 35% D Multiply result by — D (Continue on next page) Publication 15-A (2012) Page 35 ..00 $2.964.379..32 $16.66 $16.529.599.947..156.33 $16.96 $3.33 $6. subtract subtract subtract subtract subtract subtract $496..854....769.486.66 $3.32 $4.65 $7.482.610.32 .757.54 $3.054.012.160.599...835.99 $685..232..32 $1...271.287.32 $6..33 $9.152.449.91 $2.99 $4.53 $3.441..00 $9.00 $16.21 $3.166.47 10% 15% 25% 28% 33% 35% 7 $0.002.570.99 $2..86 $4.00 $1.32 $2.98 $2..00 $1.677..66 $1...33 $738.98 $4.00 $7.99 $6. subtract subtract subtract subtract subtract subtract $1.00 $452.556.519..151.66 $768. subtract subtract subtract subtract subtract subtract $1.31 $3.537.99 $2. subtract subtract subtract subtract subtract subtract $1.411.085..99 .031.324.627.32 $1.849.66 $3.232.98 $2.99 $8.. subtract subtract subtract subtract subtract subtract $723.283.283.97 10% 15% 25% 28% 33% 35% $0.398..31 $4.062.81 10% 15% 25% 28% 33% 35% 5 $0.449.556..32 $2.65 $1.014..198.916.243.98 $2.59 $1.00 $2.31 $8.379.65 $17..132.32 $3.96 10% 15% 25% 28% 33% 35% $0.00 $3.379.98 $7.506..384.33 $16.171.331.701.045.135....587.87 $3.489.283.607.66 $896.714.

082.97 $10.64 $4.97 $4.27 $4.356.00 $1.487.514.Semimonthly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from gross wages1 Multiply result by — Over But not over from gross wages1 Multiply result by — 8 $0.635.97 $17.829.97 $7.004.957.549..95 10% 15% 25% 28% 33% 35% $0..846.822.927.549.64 $1.97 $2.278..468.31 $2.64 $17.57 $2.309.97 $3.. B..09 $5.436.64 $1.97 $17. For each employee.64 $2.707.64 $8.64 $8.943. Page 36 Publication 15-A (2012) ..695.64 $2. subtract subtract subtract subtract subtract subtract $1...64 $4.31 $2..97 $1.329.664.64 $10. C.64 .829..785..678.64 $4.707.281.00 $2.64 $17.329.64 $4.822.695..97 $2.. subtract subtract subtract subtract subtract subtract $1.97 $17.537.707.876.707. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.13 10% 15% 25% 28% 33% 35% 92 $0.537.24 $2.785.97 $7..762.520.97 $8.94 $4..64 $7.97 $5.604. the withholding is zero.64 $17.082.329.549.97 $2.97 $10.97 .122.64 $7.97 $3.00 $1...18 $4. use the appropriate payroll period table and marital status section.64 $1.718..987.664.64 $3..876.64 . Subtract the amount shown in column C from the employee’s gross wages.018.97 $17. To do this.64 $2.957. 1 2 If the gross wages are less than the amount to be subtracted.85 $4.64 $2.549. and select the subsection showing the number of allowances claimed..799....477.64 $3.33 for each additional allowance claimed.. subtract subtract subtract subtract subtract subtract $1.97 . You can expand these tables for additional allowances.97 $4.924.28 10% 15% 25% 28% 33% 35% $0. D.64 $17.42 $5..97 $5.799.987.46 10% 15% 25% 28% 33% 35% Instructions A.581.97 $2. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.487.97 $8.487.64 $3... increase the amounts in the subsection by $158.943.176.64 $10.00 $2.085.718. subtract subtract subtract subtract subtract subtract $1.97 $1.422.924..

067.02 $8.01 $19..36 $3.02 $2.150.304.452.135.905.492.86 $8.656..00 $6.34 .333....67 $12.086.638.69 $3..92 $6.662.758.69 $17..406..712.621.271.00 $18.25 $6.30 10% 15% 25% 28% 33% 35% $0. subtract subtract subtract subtract subtract subtract $1. subtract subtract subtract subtract subtract subtract $991.35 $14.67 $737.01 $33.01 $16.02 $16.02 $14.067..67 $7.29 1 $0..52 $8.612.354.758.345..758.02 $14...254.783.341.35 $4..629.37 $7.170.07 $2.028.00 $2.01 $7..391.01 $8.791.00 $2.96 10% 15% 25% 28% 33% 35% $0. subtract subtract subtract subtract subtract subtract $2.05 $8.01 $4..112.986.220.69 $21.723.01 $2.938.68 $1...02 .537.97 10% 15% 25% 28% 33% 35% $0.891.075.02 $16.01 $33.038.00 $15.68 $34.01 $7.74 $5..69 $14.00 $6..35 $16.708.02 $9.00 $3.01 $8.69 $14..68 $7.258.383.69 $2.833.. subtract subtract subtract subtract subtract subtract $1.00 $2.36 $6.004.212.85 $8.67 $2.262..69 $8..625.200.80 $4.341.583.03 $6.00 $7.441.34 $1.01 $16...68 $8.00 $2.69 $8.67 .35 $34.67 $12.34 $1.391.08 $3.47 $4.69 $5.025.804.35 $14..58 $6.579..025..34 $19.34 $33.00 $420..Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Gross Wages (For Wages Paid in 2012) Monthly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from gross wages1 A B C 0 $0.445.783.352..687.02 $34.01 $19.67 $7.883.379.26 10% 15% 25% 28% 33% 35% 6 $0.475.221.64 10% 15% 25% 28% 33% 35% $0.69 $35.58 10% 15% 25% 28% 33% 35% subtract subtract subtract subtract subtract subtract $812.48 $5.308.01 .883.00 $3.170.025.67 $1..00 $2.67 $3.283.35 $16.769.517.00 $3.....01 .02 $34..69 $5.017.708.671.036.773.01 $4.02 $20.696.696.68 $2.833..833..34 $15.67 $6.090.34 $15.370.391.81 $5.02 $3.085.68 .69 $3.383.67 $32.67 $33.317.00 $904.00 $904.758.35 .01 $1.00 $32.59 $7.783.93 $7.02 $5..42 $4.200..217.120.125.02 $2.669.00 $7.00 $1..200.583.00 $2.01 $13.025. subtract subtract subtract subtract subtract subtract $1.35 $2..950.25 10% 15% 25% 28% 33% 35% $1.68 $4.062.07 $5..59 10% 15% 25% 28% 33% 35% 5 $0.633.68 $2.941.038...67 $3.487...719.254.567.967.567.054.533..00 $12.68 $20. 3 $0.69 $21.442.708..456.92 10% 15% 25% 28% 33% 35% 4 $0...34 $7.854..69 $34.402.82 $6.395.517.00 $4.746..120.68 $2.955.00 $2.68 $33..34 $2..175.00 $3.922...02 $34..00 $15.542.342.467.69 $17. subtract subtract subtract subtract subtract subtract $2.34 $33.87 $9.537.15 $5.35 $8.35 $5..339.34 $1.858.804.429.058.67 $33.700.125.67 $15..928.125.402.02 $5.34 $3. subtract subtract subtract subtract subtract subtract 2 $0.91 10% 15% 25% 28% 33% 35% $495.40 $2.00 $1.379.506.972..26 $7.02 $8.125..900..02 $4.012.00 $12...637. subtract subtract subtract subtract subtract subtract $179.35 $34..35 $2.34 $7.34 $33. subtract subtract subtract subtract subtract subtract $1...267.533.. subtract subtract subtract subtract subtract subtract $1.950.31 10% 15% 25% 28% 33% 35% $0.34 . subtract subtract subtract subtract subtract subtract $2.34 $19.108.67 $19.606..00 $1.60 10% 15% 25% 28% 33% 35% D Multiply result by — D (Continue on next page) Publication 15-A (2012) Page 37 .67 $1.392..220.341.758.700..320..671.317.68 $3.267.075.217.808.06 $4.017.650.900.467.938.69 $9.35 $2.575.441.00 $3.35 $20..68 $4.304.40 $5..02 $5...02 $20.391.00 $32.517.442.33 $3..312. subtract subtract subtract subtract subtract subtract $675.075.988.35 $34..67 $19.175...49 $6.796.808.01 $2.022.239.112.741.75 $3.67 $32..39 $4.69 .35 $20.74 $2..69 $4.150.708.68 $16.129.35 $34.502.650.289.945..375.823.01 $33.538.978.883.19 $8.02 $34.075.00 $33.783.621..150.68 $20.01 $13.441..567.079.708.67 $6.. subtract subtract subtract subtract subtract subtract $2.529.633.02 $9...542.967.34 $7. subtract subtract subtract subtract subtract subtract $1.63 10% 15% 25% 28% 33% 35% $0..09 $4.833.68 $16.24 $5.98 10% 15% 25% 28% 33% 35% $0.00 $1...68 $8.01 $33.14 $4.34 $13.588..295.53 $9.517.00 . subtract subtract subtract subtract subtract subtract $2.68 $7.35 $8..68 $33.758.354.140.321..442.34 $4.025.00 $3.746.38 $8.858..68 $34.34 $13.441.41 $3.487..895.075.34 $7.41 $5.71 $8.00 $4...35 $8.467.34 $3.883.00 ..69 $34..54 $10.67 $15.150.91 $6.854.35 $4.34 $33.73 $4..125.69 $9.69 .302.68 .68 $13..35 ..02 .125.796.062.200.35 $3.819.341.69 $35.02 $3.988..758.492..429..04 $7.69 $3.01 Multiply result by — Over But not over from gross wages1 A B C 10% 15% 25% 28% 33% 35% $0..00 $33.67 $1.425.333..35 $2.158.20 $9.08 $6.467.719.34 $1.68 $4.35 $8.67 .68 $13.125.012.762..283..93 10% 15% 25% 28% 33% 35% 7 $0.01 $3.01 $4.67 $3.00 $18.567.70 $7.00 $3.

21 $10.008.. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld..417.035..36 $6..03 $21.36 $5.100. use the appropriate payroll period table and marital status section.975.36 ..03 $10.03 $17.03 $10.417.36 $35.03 $35.03 $15.691.075.36 $9. B.646.36 .72 $9.658.437..27 $8.36 $2.36 $35.03 $15.36 $35.36 $9.36 $5. 1 2 If the gross wages are less than the amount to be subtracted.571.03 $4.975.888.03 $35.03 $3.03 $3.36 $3..03 .029..417.171.556..00 $3.352.32 10% 15% 25% 28% 33% 35% $0.36 $15.167..658.Monthly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from gross wages1 Multiply result by — Over But not over from gross wages1 Multiply result by — 8 $0.69 $5.03 $4..03 $17.975.600.67 for each additional allowance claimed.83 $7.329.100.975.619.600.270. subtract subtract subtract subtract subtract subtract $3.658.16 $6.245.100.917..00 $4.. D. and select the subsection showing the number of allowances claimed.36 $21. subtract subtract subtract subtract subtract subtract $3... C. subtract subtract subtract subtract subtract subtract $2.65 10% 15% 25% 28% 33% 35% $0.03 $35. subtract subtract subtract subtract subtract subtract $3.03 $9..392.03 $5. Page 38 Publication 15-A (2012) ..94 10% 15% 25% 28% 33% 35% Instructions A.975.329.70 $4.27 10% 15% 25% 28% 33% 35% 92 $0.36 $9.36 $21.954.167.850. For each employee.162.03 $5.845..39 $9.03 .03 $4..525.36 $15.03 $35.75 $6...60 $8.850.754.42 $6.562. You can expand these tables for additional allowances.658.03 $9.872.36 $3.36 $35. increase the amounts in the subsection by $316.43 $4.571.88 $10.100.646.917.392.00 $4.437. Subtract the amount shown in column C from the employee’s gross wages.36 $4.040.00 $3.356.417.754.075.855.76 $4. the withholding is zero..888.712..36 $17... Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B. To do this.936...03 $21.658.208.36 $9.36 $17..

.00 $3..00 $501.48 $3.24 $1.501.729.08 $7.40 ..48 $3.557.56 $3.338.52 $1.16 .60 $490.00 $346..40 $3.40 $3.08 $4.013.24 $940..515.37 10% 15% 25% 28% 33% 35% 3 $0.00 $97.624.40 $995..630.37 10% 15% 25% 28% 33% 35% 2 $0...56 .623.661...24 $7..769..37 10% 15% 25% 28% 33% 35% 4 $0.00 $267.56 $8.00 $1. subtract subtract subtract subtract subtract subtract $41.37 10% 15% 25% 28% 33% 35% 5 $0..696.159.24 $4.48 $3.48 $3..08 $1.916. subtract subtract subtract subtract subtract subtract $41.11 10% 15% 25% 28% 33% 35% $0 $855.08 $7.11 10% 15% 25% 28% 33% 35% $0 $782.013.00 $428.00 $1.477...60 $490.37 10% 15% 25% 28% 33% 35% 6 $0.550.52 $1.126..021.802.00 .00 $4.32 $942.688.32 $942.32 $4..842.40 $995.24 $1.00 $346.32 $501..32 $942.00 $267.988.40 $1.776.24 $3.053.477..40 $4.00 $1.411.00 $721...Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount (For Wages Paid in 2012) Weekly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from excess wages1 A B C Multiply result by — D Over But not over from excess wages1 A B C Multiply result by — D 0 $0.32 ..85 $1....00 $1.026.32 $1.48 $8..33 $766..026..062.851.318.00 $720.85 $1.33 $766.00 $721.199...900.761.16 $7.00 $4.16 $3.32 .48 $2.973. subtract subtract subtract subtract subtract subtract $41.56 .40 $1.159.135..501.40 $855.24 $7.16 $867..550.40 $1.40 $3..00 $346...32 $4.843.770.32 $1.851.60 $490. subtract subtract subtract subtract subtract subtract $41.08 $3.48 $4.00 $3.948.875.338.734.33 $766.00 $267.907.411.40 $995.08 $2.265.510. subtract subtract subtract subtract subtract subtract $156.60 $490....60 $490...24 $3.08 $794.48 $4.588..00 $97.32 $7.053.807..807.24 .16 $4.00 $574.630.56 $1.484.52 $1.953..40 $7..32 $1.980.40 $2.515.11 10% 15% 25% 28% 33% 35% $0 $1..00 $97.32 $942.843.32 $942.00 $97.062.85 $1.880.32 $7.00 $267.40 $995.52 $1.00 $346....48 $1.00 $346..880.60 $490.85 $1.85 $1.199.192.08 $7.688.00 $267.56 $1.56 $720.37 10% 15% 25% 28% 33% 35% 1 $0..08 $1.126.48 $7.16 $1..56 $2.703.56 $8..00 $647..40 $4.411.338.16 $4.08 $4..501.40 $995..119..318.916.232. subtract subtract subtract subtract subtract subtract $41.48 .56 $3..32 $3.318.48 $1.00 $97.656.08 $2.08 ..851.00 $1..52 $1..16 .697.00 $2.24 $7.24 $7.08 $7.624.00 $267.32 $3..16 $3..119..00 $346.32 $3.623.52 $1..501.60 $490.32 $782.00 $1.85 $1.318. subtract subtract subtract subtract subtract subtract $156.11 10% 15% 25% 28% 33% 35% $0 $709.24 $3..849..802.48 .56 $2.338..08 $3.484.00 $7.16 $7.318.56 $4..086.85 $1.834.851..40 $995.32 $7.761.40 $2.33 $766..318.00 $267. subtract subtract subtract subtract subtract subtract $156.842.989.11 10% 15% 25% 28% 33% 35% $0 $490.24 $1.00 $346.33 $766...32 $7..08 $282.661.973..501.32 $1.411.40 $7.33 $766.907.915.988.16 $1...00 $7.318.00 $97.56 $8.00 $209.557.16 $3.48 $2.265.56 $2.24 $428.989..08 $1.834.16 $7.24 $940.656.60 $490.849.16 $7..980.32 $1.56 $1.24 .00 $355.086.00 $1.00 $346.00 $97.851.729.232.583.00 $282..046.046.001.021.00 $7. subtract subtract subtract subtract subtract subtract $156.00 $209...48 $928..501.00 $1.501..32 $942.08 .16 $355.40 $574.24 $4.08 $794.52 $1.32 $942.318.24 $3.851.588.00 $490..510..11 10% 15% 25% 28% 33% 35% $0 $563..33 $766.16 $1.37 10% 15% 25% 28% 33% 35% (Continue on next page) Publication 15-A (2012) Page 39 .40 $995.11 10% 15% 25% 28% 33% 35% $0 $928.900..001.00 $1.16 $3.56 $8.697.00 $2.875.32 $1.56 $4.48 $1..40 $995.501..00 $1.48 $8....33 $766.769.40 . subtract subtract subtract subtract subtract subtract $41.851.11 10% 15% 25% 28% 33% 35% $0 $636.48 $1.16 $636.00 $267.135..24 $709.16 $1. subtract subtract subtract subtract subtract subtract $156.52 $1....40 $1.583.85 $1.00 $97.37 10% 15% 25% 28% 33% 35% 7 $0. subtract subtract subtract subtract subtract subtract $156.696.08 $1.00 $7..56 $3.915..32 $3......703. subtract subtract subtract subtract subtract subtract $156.24 $1.40 $7.. subtract subtract subtract subtract subtract subtract $41.770.56 $2.776.08 $563.00 ..40 $3.953.48 $647...40 $7.851.48 $7..948. subtract subtract subtract subtract subtract subtract $41..32 $942.192.56 $3..00 $1..734. subtract subtract subtract subtract subtract subtract $156.16 $867.00 $1.

Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).378.32 $942.922...33 $766.60 $490.00 $346.64 $8. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B. You can expand these tables for additional allowances. and select the subsection showing the number of allowances claimed.72 $2.52 $1.208.32 $942.72 $8...40 $995.11 10% 15% 25% 28% 33% 35% $0 $1.172.72 $2.64 $4. — The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4.08 for each additional allowance claimed.272.37 10% 15% 25% 28% 33% 35% 92 $0.64 $3..72 $4.00 $866.501.72 . 1 2 If the excess wages are less than the amount to be subtracted. B.64 $2.094.501.37 10% 15% 25% 28% 33% 35% Instructions A.00 $97. subtract subtract subtract subtract subtract subtract $41.64 $8.64 $8. increase the wage bracket amounts in this subsection by $73.147. subtract subtract subtract subtract subtract subtract $41.64 $2.72 $8.72 $3.64 $4.64 $2.64 $1.922.72 $4.484.061.099.00 $267. For each employee... subtract subtract subtract subtract subtract subtract $156.72 $2.074.85 $1.64 $8. the withholding is zero.72 $866.172.11 10% 15% 25% 28% 33% 35% $0 $1.....995.074.72 $8.995.00 $267.281.64 $1. Caution.64 $4.134. C. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.094.33 $766..Weekly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — Over But not over And gross wages are — from excess wages1 Multiply result by — Over But not over from excess wages1 Multiply result by — 8 $0....557.00 $97..099.52 $1.64 $1...64 $3.167. D.851.305.00 $1. Page 40 Publication 15-A (2012) .64 $4.40 $995..60 $490.208.72 $1.318.64 $793.305..345.72 $4..484.147. subtract subtract subtract subtract subtract subtract $156.134...72 $3.72 $1.272.64 .72 .851..281.00 $346.061.72 $2..85 $1.64 .345.318.557.72 $4.. To do this.167.00 $793.72 $8.378.00 $1.. use the appropriate payroll period table and marital status section. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed..64 $2.72 $1.

113..30 $3.711.60 .90 $7.703.00 $194.45 $7.703.93 $1..003..45 $1..60 $9. subtract subtract subtract subtract subtract subtract 2 $0.00 $6.00 $1..40 $1.054.684.30 $8.00 $417.15 $15..75 $15..54 $3.00 $194.54 $3.00 $1.636.90 .990.05 $7.676.004..615.761..Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount (For Wages Paid in 2012) Biweekly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from excess wages1 A B C 0 $0...026.03 10% 15% 25% 28% 33% 35% 6 $0.05 $9.703.90 $6. subtract subtract subtract subtract subtract subtract $83.30 $7.75 $6.165..05 $2.60 $1..15 ..990. subtract subtract subtract subtract subtract subtract $312.323.60 $7.05 $16.75 $1.33 $3.90 $1.03 10% 15% 25% 28% 33% 35% D Multiply result by — D (Continue on next page) Publication 15-A (2012) Page 41 .94 $2..45 $6.00 .15 $1.273.440..40 10% 15% 25% 28% 33% 35% $0 $1.54 $3.711.40 10% 15% 25% 28% 33% 35% $0 $2.533.457.457.00 $535..05 $2..698.40 $1.293.54 $3.45 .271.75 $9.821.832...93 $1..540. subtract subtract subtract subtract subtract subtract $83.30 ...885.698.45 $15..054.990..990..03 10% 15% 25% 28% 33% 35% $855.246.40 $980...990.026.93 $1.003.30 $15.469.293.636.588.60 $6..990.05 $4.40 10% 15% 25% 28% 33% 35% $0 $1.15 $7.885.042..523.003.00 $563.03 10% 15% 25% 28% 33% 35% $83.30 $15.800.33 $3.400. subtract subtract subtract subtract subtract subtract $312..30 $3..15 $3.019.30 $15.33 $693...15 $3.00 $1.00 $535.40 $1.419.40 10% 15% 25% 28% 33% 35% $0 $1..54 $3.00 $1.001.45 $15.734.703.45 $15.703.100.75 $7.54 $3.15 $1.538..248..465.880.54 $3.90 $9.615.75 $2..93 $1.530.318.60 $3..00 $194.885.946..533.00 $535.147.253.686.00 $15.60 $2....394.15 $15.05 $9...00 $855.857.75 $4.311.392..00 ...75 $6.15 $3.400.60 $3.30 $6.107.90 $4. subtract subtract subtract subtract subtract subtract $312..676.675..907.05 $2..100.33 $3..75 $15....003..815.00 $1. subtract subtract subtract subtract subtract subtract $312.75 $3.259.33 $693.177.031.94 $2.00 $535..003...00 $535.94 $2..45 $1..127.05 $6.40 $980.90 $16.684..990.977..40 $980.40 $980..538.05 $1.40 $1..00 $194.30 $3.15 $1.60 $9.33 $3.05 $4.30 $15. subtract subtract subtract subtract subtract subtract $312.40 $1.75 $2.003. subtract subtract subtract subtract subtract subtract $83.03 10% 15% 25% 28% 33% 35% subtract subtract subtract subtract subtract subtract $83.00 $5.00 $1.60 $15.45 $3.885.00 $8.75 $1.977..30 $1.40 $1.03 10% 15% 25% 28% 33% 35% 5 $0.703.45 $7.248.45 $15.311.00 $1..703.318.092.45 $9.603.30 $1...00 $3. subtract subtract subtract subtract subtract subtract $312.00 $194..03 10% 15% 25% 28% 33% 35% 7 $0.636.669.384.124.830.03 10% 15% 25% 28% 33% 35% 4 $0.33 $693.749.540.00 $1.565.004.60 ..00 $709.40 10% 15% 25% 28% 33% 35% $0 $1.533.961.90 $9.749.273.895. subtract subtract subtract subtract subtract subtract $312.40 1 $0.675.15 $8.75 $7..00 $535...40 $980.031...75 .15 $8.092. subtract subtract subtract subtract subtract subtract $83.686..530.734..113..45 $1.05 $7.442.33 $3..954.00 $8.603.967.33 $3..15 $3..45 $9.00 $535.30 $6.885.259.75 $4.165.60 $7.00 $6.93 $1.238.05 $6.33 $3.30 $709.978..832.40 10% 15% 25% 28% 33% 35% $0 $1.978.00 $981.636.05 $16.15 $15.533.45 Multiply result by — Over But not over from excess wages1 A B C 10% 15% 25% 28% 33% 35% $0 $981.00 $15.990.565.246.00 $1.60 $15.05 $16.588.05 ...551.636.60 $3...90 $15.172.001...15 $15.00 $3.00 $1.384. subtract subtract subtract subtract subtract subtract $83..823.885.880..45 $6.90 $3.147.60 $6.75 .33 $3..75 $15.94 $2.533.15 $5..45 $3.05 $4.30 $8.33 $693.33 $693.. subtract subtract subtract subtract subtract subtract $83.90 $3. subtract subtract subtract subtract subtract subtract $312.636.271.75 $3..33 $693.00 $3.703.440.90 $2.93 $1.533..885.954.60 $1.946.636.90 $7.40 $980.15 $7.15 .45 $3.40 $980.00 $1.60 $15..40 $1.94 $2.392.253..54 $3.33 $693..761.042.40 $1.523.124.907.00 $194.05 $16.33 $693.30 $3.90 $4.821.00 $15..00 $1.15 $5..45 $3.45 .394.127.40 $980..00 $1.90 $15.405.00 $1.30 .00 $194.93 $1..90 $16.90 .94 $2..05 .636.00 $417.172.75 $9.238.800.533..465..405.15 $563.823.377.857..94 $2.40 10% 15% 25% 28% 33% 35% $0 $1.419.323. 3 $0..93 $1.60 $3.60 $15.551.003.94 $2..967.00 $5.177.961.00 $15.885.442.895.00 $194.669.533.815.05 $4.90 $2.00 $535.90 $1...019.377..003.107.30 $7.60 $2.00 $3.469.830.75 $15.90 $6.30 $1.

The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.35 $4..94 $2... use the appropriate payroll period table and marital status section.990..35 $7.115.692.33 $3.00 $1. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.269..35 $4.969. subtract subtract subtract subtract subtract subtract $83.35 $4.20 $16.115.40 $980.188..990.40 10% 15% 25% 28% 33% 35% $0 $2.586.885..20 .20 $16.003.703...563.33 $693.35 $8.33 $3. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.586.200.35 $2.188..35 $8.20 $1.533.346.732. — The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4.35 $4.990.546.15 for each additional allowance claimed.03 10% 15% 25% 28% 33% 35% Instructions A.334..20 $2.611.003.00 $535.20 $2.563. 1 2 If the excess wages are less than the amount to be subtracted..417.20 $4.35 $16.35 .35 $16.123. C.20 $8.Biweekly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from excess wages1 Multiply result by — Over But not over from excess wages1 Multiply result by — 8 $0.35 $9.93 $1.40 $1.334.40 $980...54 $3.844. For each employee. To do this.150.200.20 $6.00 $1.20 $4..417....20 $9..35 $2.93 $1. the withholding is zero.703.636.20 $16.611.123. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).732.00 $535.20 $2.35 $1..757.20 $6. B. You can expand these tables for additional allowances.20 .150.20 $16.20 $8.346.54 $3..296.00 $1.35 $16.692. Page 42 Publication 15-A (2012) . subtract subtract subtract subtract subtract subtract $312.35 . subtract subtract subtract subtract subtract subtract $312.00 $194. and select the subsection showing the number of allowances claimed.40 $1.35 $16.35 $2.20 $4.94 $2.00 $1.. increase the wage bracket amounts in this subsection by $146.40 10% 15% 25% 28% 33% 35% $0 $2.35 $7.20 $9.844.269. Caution.636.546.296..757.00 $194.533...35 $9.. subtract subtract subtract subtract subtract subtract $83..969.885.990.33 $693. D..03 10% 15% 25% 28% 33% 35% 92 $0.20 $4.

subtract subtract subtract subtract subtract subtract $90.65 $8.65 $1. subtract subtract subtract subtract subtract subtract $338.00 $2.98 $8.65 $17.45 $4.66 $1.49 10% 15% 25% 28% 33% 35% 5 $0.00 $1.32 .00 $2.67 $751.33 $6.99 $9...65 ...31 $7.....67 $751.043.835.441.60 $1..232.00 $926.856. subtract subtract subtract subtract subtract subtract $338...00 $768.00 $9.66 $16.011.00 $9.32 $1.98 $4... subtract subtract subtract subtract subtract subtract $338.66 $7.156.063.33 $9...449....00 $1. subtract subtract subtract subtract subtract subtract $90..132.074.99 $16.00 $1.745.99 $2.519.32 $16.196.401.99 $3.556.67 $751.31 $17.757.00 $1.696.49 10% 15% 25% 28% 33% 35% 6 $0.33 $3.253.99 $3..31 10% 15% 25% 28% 33% 35% $0 $1.627.00 $16.00 $2.45 $4.32 .533...661.32 $10..856.757..132.33 $16..67 $1..30 $2..449..156.221..512.00 $210.220..074...00 $3.00 $1..66 $1.007.441.391.65 $7.00 $16...253.31 $8..429.31 $4.31 $2.32 $6.66 .31 $4..00 $210..31 $1.45 $4.32 $16.33 $16.354.043.063.816.391. subtract subtract subtract subtract subtract subtract $90.012..99 Multiply result by — Over But not over from excess wages1 A B C 10% 15% 25% 28% 33% 35% $0 $1.65 $4.031.856.063.31 ..31 10% 15% 25% 28% 33% 35% $0 $1.766.00 $2...67 $751.65 $2..98 ..232..00 $579. subtract subtract subtract subtract subtract subtract $90.00 $2..011.49 10% 15% 25% 28% 33% 35% $90.98 $4.. subtract subtract subtract subtract subtract subtract $338.661.Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount (For Wages Paid in 2012) Semimonthly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from excess wages1 A B C 0 $0.99 $9.67 $1.856.00 $2..011.99 $4.506..00 $6.556.253.661.011.66 .00 $2.99 $16..33 $3.66 $16..67 $1.043.30 $2.31 $4.00 $1.063..33 ..879.30 $2.560..661..00 $210.00 .60 $1.98 $2.310.661..99 $16.037.714..00 $452.166..232..31 $7.011.30 $2.441.60 $1.33 $3. subtract subtract subtract subtract subtract subtract 2 $0.766.671.757..66 $3.441.221.310.856.99 .916.00 $7.721.872.60 $1.506.65 $4.98 $17.66 $16.063.00 $7.32 $8..916.45 $4.66 $9.32 $17.011. 3 $0.21 $3.30 $2..65 $17..65 $7.512.291.98 $10. subtract subtract subtract subtract subtract subtract $338.691.32 $17.993.00 $3.714.99 $8.037.30 $2.166.253.65 $17..49 10% 15% 25% 28% 33% 35% 7 $0.31 $17.33 $6.66 $3.33 $16.916.658.32 $1. subtract subtract subtract subtract subtract subtract $338.31 10% 15% 25% 28% 33% 35% $0 $2.401.99 $4.189.45 $4. subtract subtract subtract subtract subtract subtract $90.30 $2..65 .00 $210.00 $210.347.189.00 $2.21 $3.67 $751..691.99 $6.379..98 $7..00 ..49 10% 15% 25% 28% 33% 35% D Multiply result by — D (Continue on next page) Publication 15-A (2012) Page 43 ..60 $1.156.00 $1.253..99 $1.063.560..00 $6.31 10% 15% 25% 28% 33% 35% $0 $1..99 $8.45 $4.21 $3.66 $3.232.253.599.171.60 $1.468.00 $16.31 10% 15% 25% 28% 33% 35% $0 $1.283.658.33 $16.98 $2.98 $17.661.98 $17.324.21 $3.32 $6.00 $2.49 10% 15% 25% 28% 33% 35% subtract subtract subtract subtract subtract subtract $90..31 $8.31 .00 $579.33 $1.156.21 $3..835...974.66 $768.849.33 $610.33 $7.253.00 $16.21 $3.283.66 $9.011.31 10% 15% 25% 28% 33% 35% $0 $1.31 $10..641.66 $7.33 $3.66 $6.98 $1.243.379.67 $751.062.537.32 $3.60 $1.171.33 $7...00 $610.156.599.324.063.67 $1.00 $579.65 $8.904.854.31 $10.391.99 $2.429.849.721...661.007.98 $17.043.745.904.00 $3.916.00 $579..00 $2.011.98 $8.98 $10.31 1 $0..45 $4.99 $16.031.30 $2.65 $4.31 $2.00 $452.519.33 $1.00 $579.33 $1.677.65 $17.074.98 .66 $6..599..641.974.696.156.00 $2.271..00 $579.856..98 $4.599.00 $210.627.67 $1.043.67 $751...31 10% 15% 25% 28% 33% 35% $0 $2.31 $17.32 $4..00 $2.468.012.291.398.31 $2.482.65 $10.661.085.379.00 $2.65 $10.33 .354.677.00 $579.283.391.671.563.533.00 $2.32 $3.67 $1.607.32 $4.32 $8..563.66 $3..398.587..31 $17.67 $1.537..98 $4...67 $1.00 $579..379.043.66 $16.152..45 $4.062.152..31 $4.283..196.65 $1.043.879.156.063.21 $3.65 $2.49 10% 15% 25% 28% 33% 35% $926.854.043..21 $3.757.607.816..60 $1.220..243..085.00 $2.856.063. subtract subtract subtract subtract subtract subtract $338.32 $2..856.00 $2.253..156.587..65 $4.99 $6.271.66 $1..67 $751.993...33 $9.99 ..347.00 $210.98 $7.074. subtract subtract subtract subtract subtract subtract $90.32 $10.98 $2.00 $3.32 $2.872.063.49 10% 15% 25% 28% 33% 35% 4 $0.482. subtract subtract subtract subtract subtract subtract $338.00 $210.

subtract subtract subtract subtract subtract subtract $338.21 $3.67 $1.49 10% 15% 25% 28% 33% 35% 92 $0.97 $17.97 $1.549.785.829..30 $2.64 $4.661.156.924.718.661.822.97 $4.043.549.00 $579.97 $8..64 $17.64 $8.64 $2.97 $2.00 $2.64 $7.00 $1..97 $10... You can expand these tables for additional allowances..707.67 $751.97 .64 $2.. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.987.30 $2.45 $4. use the appropriate payroll period table and marital status section. 1 2 If the excess wages are less than the amount to be subtracted.043.785.64 $7... C.329.329.487.97 ..707...67 $751.549. increase the wage bracket amounts in this subsection by $158..799.97 $7.957.00 $210..876.64 $17.856.67 $1.253.987. and select the subsection showing the number of allowances claimed.60 $1.. — The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed). the withholding is zero.063.082. To do this..97 $17.Semimonthly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from excess wages1 Multiply result by — Over But not over from excess wages1 Multiply result by — 8 $0.00 $210.718.957.253. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld..829.64 $4.49 10% 15% 25% 28% 33% 35% Instructions A. subtract subtract subtract subtract subtract subtract $338..97 $2.64 ..97 $2.707.64 $10.664.537.011.97 $17.00 $2. Caution.64 $2.924.537.21 $3.97 $5..00 $2.97 $10.487..707.64 $10.64 .. Page 44 Publication 15-A (2012) .011.063. D..695.45 $4. B.64 $4.943.64 $17.664.549.856.97 $5.97 $4.97 $17.799.31 10% 15% 25% 28% 33% 35% $0 $2.156.64 $4.64 $8.876.00 $579..00 $2..64 $1.64 $17.60 $1.822..943..33 for each additional allowance claimed.97 $8. subtract subtract subtract subtract subtract subtract $90. subtract subtract subtract subtract subtract subtract $90.695. For each employee.97 $7.082..00 $1.31 10% 15% 25% 28% 33% 35% $0 $2.

67 $1.086.312..200.85 $8.69 $21.00 $1..712.783.00 $420.00 $1.712.220.537.35 $3. subtract subtract subtract subtract subtract subtract $179.158..01 $19.67 $7.00 $32.91 10% 15% 25% 28% 33% 35% subtract subtract subtract subtract subtract subtract $179.80 $4.200.00 $12.158.283.67 $1.67 $12.441.69 $9.39 $4.34 .804..333..125..85 $8.40 $2..02 $2.33 $3..567.24 $5.517.086.533.086.125.01 .312.39 $4.492.80 $4.217.696.02 $5.833.391.125.502.00 $904..69 $8.854.341.91 10% 15% 25% 28% 33% 35% 6 $0.712...158.783. subtract subtract subtract subtract subtract subtract $675.517.220.075.312.708..086.075.354.39 $4.00 $1.354.317.68 ..00 $420.01 $16.00 $32..938.33 $3.022.68 $16.02 $34.125.00 $420...02 $4.68 $34.24 $5.34 $13.35 $8.67 $2.67 $1..708.80 $4.950.441.68 $8.312.170.808. subtract subtract subtract subtract subtract subtract $675..125.68 $13.39 $4.34 $7.34 $2.34 $1.442.708.804.506.506.506..69 $34.36 $6.02 $14...67 $1.506.34 $7.01 $33.542.34 $19.025.69 .379.796.02 $5.467.01 ...746....00 $904.321.67 $1.40 $2..429...00 $7.29 10% 15% 25% 28% 33% 35% $0 $4.00 $420.36 $6.062..85 $8.158.00 $1.68 $8..00 $1.254..517.170..24 $5.67 $33.506.35 .29 10% 15% 25% 28% 33% 35% $0 $2.34 $33.712..988.125..075.967...502.35 $16.01 $7.00 $33..35 $34.022.68 $20.441.758.24 $5.01 $33.68 $4.086.150.Wage Bracket Percentage Method Tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount (For Wages Paid in 2012) Monthly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from excess wages1 A B C 0 $0.36 $6.712.68 $34.00 $1.321.506....712.022.583.125.671.025.91 10% 15% 25% 28% 33% 35% $1.67 $19..01 $33.91 10% 15% 25% 28% 33% 35% 4 $0.01 $33.34 $33..321.02 $16..391.69 $17.02 $34.067.67 $32.267.038...567.00 $18.00 $1..650.33 $3.621.00 .35 $8.700.492.120.022...883.69 $34.125.67 $19.650.700.506..02 $8..80 $4.537..69 $5.025.68 $20.900.120.33 $3.00 $6.075.254.01 $13.017.712.00 $420.150.02 $8.633.35 $14.80 $4.80 $4. subtract subtract subtract subtract subtract subtract $675.502.36 $6..00 $3.125.017.02 $34.35 .24 $5.24 $5.24 $5.35 $20.391.158.633.158.01 $8.34 $7.85 $8.502.68 $33.34 $3...33 $3..34 $7.02 $14..858.988.125.542.24 $5.304.36 $6.112.. subtract subtract subtract subtract subtract subtract $675.200.086. subtract subtract subtract subtract subtract subtract $675. subtract subtract subtract subtract subtract subtract $675.442.00 $15.304.35 $8.671.125.321..00 $420.02 $9.01 $13.69 $21.67 $1.69 $14.29 10% 15% 25% 28% 33% 35% $0 $2..502.758..36 $6..67 $6.783..938.85 $8.00 $1.321.69 $35.758.833.91 10% 15% 25% 28% 33% 35% $179.00 $18.02 $34.67 $12..341..00 $1..29 1 $0.038.35 $20.487....321..34 ..67 $6.68 $7.517.175.39 $4.02 $16.34 $13.91 10% 15% 25% 28% 33% 35% 7 $0.29 10% 15% 25% 28% 33% 35% $0 $3..312.69 .67 $3.39 $4.00 $2.112.69 $14.317.34 $15.858.67 $1.01 $4.35 $2.02 $20.68 $7.68 $16.67 $15.341.67 $7.022.158.67 $33. 3 $0.00 $2.35 $8.33 $3.69 $9.00 .69 $5.67 $1.01 $4..01 $3.533...502..158..67 .467. subtract subtract subtract subtract subtract subtract $179.67 $1.36 $6.00 $420....022.40 $2.01 Multiply result by — Over But not over from excess wages1 A B C 10% 15% 25% 28% 33% 35% $0 $2. subtract subtract subtract subtract subtract subtract $675.487.34 $3.69 $35.833.012..712..312.67 $3.022..80 $4.900.85 $8.441.01 $7.00 $3.125.758.34 $19.67 ..35 $16.34 $33.312.69 $3..02 .025.80 $4..40 $2..01 $19.506.. subtract subtract subtract subtract subtract subtract 2 $0. subtract subtract subtract subtract subtract subtract $179.29 10% 15% 25% 28% 33% 35% $0 $4.35 $4.833..33 $3.333.00 $15..00 $1..125.175.758..854.00 $7.68 $4.150.467.00 $2.00 $2.321.29 10% 15% 25% 28% 33% 35% $0 $3..35 $4.267.967.00 $420.36 $6.39 $4.29 10% 15% 25% 28% 33% 35% $0 $3.85 $8.68 $3.69 $17.086.00 $3.217.567.00 $12. subtract subtract subtract subtract subtract subtract $675.796.883.68 $13.502.40 $2..383.85 $8.502..00 $1.383.883..35 $34. subtract subtract subtract subtract subtract subtract $179.808.68 .01 $16.91 10% 15% 25% 28% 33% 35% 5 $0.012...34 $15.00 $6..40 $2..746..022.321.00 $33.40 $2..283...91 10% 15% 25% 28% 33% 35% D Multiply result by — D (Continue on next page) Publication 15-A (2012) Page 45 .708.125.391..68 $2..621.200.67 $15.. subtract subtract subtract subtract subtract subtract $179.33 $3.02 $9.062.02 .40 $2.086.67 $32..379. subtract subtract subtract subtract subtract subtract $179..429.69 $4.950.341.312.02 $20.35 $14.467.69 $8.68 $33.883.150.34 $33.758..39 $4.696.583.01 $8.35 $34.35 $34.783..067.567..

...392.329.. subtract subtract subtract subtract subtract subtract $179.392.158.. use the appropriate payroll period table and marital status section..658.00 $1. subtract subtract subtract subtract subtract subtract $675.03 $9.888..646.158.00 $1.00 $420. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.03 .67 for each additional allowance claimed.600.075...312.03 $15..417.312..03 $17. subtract subtract subtract subtract subtract subtract $675.075.80 $4.321.36 $3.36 $6.437.03 $21.36 $5.975.36 $21.506. D. C. subtract subtract subtract subtract subtract subtract $179.321. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.03 $15.975.100....40 $2.36 $9..03 $35.417.85 $8.712.167.646.086.571.917.33 $3.571.437.754.36 $35. and select the subsection showing the number of allowances claimed.417. You can expand these tables for additional allowances.03 $3.658..03 $35. To do this.100.36 $4.39 $4.36 $5.39 $4.03 $5.00 $3.36 $17.24 $5.Monthly Payroll Period Single Persons If the number of allowances is — Married Persons And gross wages are — And gross wages are — Over But not over from excess wages1 Multiply result by — Over But not over from excess wages1 Multiply result by — 8 $0. For each employee.658.67 $1.36 $17.29 10% 15% 25% 28% 33% 35% $0 $4..03 .754... Caution.917.712.29 10% 15% 25% 28% 33% 35% $0 $4.36 .125.086.33 $3.36 $15..80 $4.03 $35.417..022.125..91 10% 15% 25% 28% 33% 35% Instructions A.975.. 1 2 If the excess wages are less than the amount to be subtracted.00 $3.329.03 $10..03 $4.36 $6.888.600.100. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).658.36 $35. Page 46 Publication 15-A (2012) . — The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4.36 $9.40 $2..36 . the withholding is zero.03 $5.36 $35. B.36 $9. increase the wage bracket amounts in this subsection by $316.03 $35.91 10% 15% 25% 28% 33% 35% 92 $0.850.03 $10.03 $9.03 $21.502.36 $35.00 $420.975..85 $8..24 $5.506.100.36 $21. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.502.67 $1.022.36 $9.850.167..03 $17.36 $15.

and Employee Medicare Tax Withholding Tables If you want to combine amounts to be withheld as income tax. You can figure the amounts to be shown on Form W-2 in the same way. Congress was discussing an extension of the 4.45%. Page 47 . Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees.2%. Employee Social Security Tax.2%.2% does occur. Multiply the wages by 1.65% each for the employee and employer for wages paid in 2012. and employee Medicare tax. 2. Income tax withheld.2% for wages paid after February 29. and you can figure the employee Medicare tax by multiplying the wages by 1. ! 1. ! Publication 15-A (2012) At the time this publication was prepared for release. biweekly. Subtract the amounts from steps 1 and 2 from the total tax withheld. Employee social security tax withheld. monthly. and stop using the Combined Withholding Tables on pages 48–67. If necessary. For information about this procedure.gov/pub15a. replace the 4. You cannot use the combined tables on pages 48–67 to figure withholding on the wages of nonCAUTION resident alien employees. Employee Medicare tax withheld. see Publication 15 (Circular E).100 in 2012) in a calendar year. the rate for the employee’s share of social CAUTION security tax was 4. 3.Combined Income Tax. The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. For wages that do not exceed $110. If you use the combined withholding tables. you will have to use one of the other methods for figuring income tax withholding described in this publication or in Publication 15 (Circular E). use the following steps to find the amounts to report on your Form 941 or Form 944.2% rate in this section with 6. You can figure the employee social security tax by multiplying the wages by 4.2% and scheduled to increase to 6. 2012. However. you may use the combined tables on pages 48–67. Multiply the wages by 4. new Combined Withholding Tables will be available at www. Combined withholding tables for single and married taxpayers are shown for weekly.2%. employee social security tax. If the wages are greater than the highest wage bracket in the applicable table.2% employee tax rate for social security beyond February 29. The payroll period and marital status of the employee determine the table to be used. If the scheduled increase to 6.45%.100 the combined social security tax rate and Medicare tax rate is 5. semimonthly. and daily or miscellaneous payroll periods.irs. you may no longer use the combined tables. 2012. When you have paid more than the maximum amount of wages subject to social security tax ($110.

75 10.84 52.31 10.66 96.53 3.92 42.19 21.01 24.62 8.62 5.10 16.77 8.62 12.93 56.36 79.46 9.71 26.75 10.54 16.49 20.23 5.79 6.80 41.53 40.32 46.25 3.36 6.06 20.23 30.32 36.75 22.05 8.75 22.94 5.75 10.46 9.75 45.62 5.31 10.49 95.88 27.03 10.62 8.05 8.71 26.32 57.54 18.23 5.49 20.64 6.75 56.19 64.84 74.23 17.80 18.54 16.92 104.79 6.49 7.58 15.SINGLE Persons—WEEKLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $ 0 55 60 65 70 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 Page 48 $55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 510 520 530 540 550 560 570 580 590 600 And the number of withholding allowances claimed is — 0 1 5.27 50.77 8.58 36.92 82.40 29.10 4.25 5.51 5.88 24.81 4.97 78.33 8.36 6.10 49.10 34.49 20.62 25.06 23.19 33.10 16.90 9.23 75.97 15.79 31.10 4.94 5.03 10.36 18.77 8.53 29.38 4.01 64.58 25.66 4.20 9.62 63.31 10.14 30.97 31.36 6.33 8.64 14.16 11.77 8.90 9.05 45.38 4.45 24.23 5.79 46.10 4.01 42.79 6.23 30.71 13.79 6.33 8.53 3.49 7.45 62.31 10.71 81.49 44.10 4.05 8.23 5.62 5.54 16.06 38.20 7.23 5.64 6.92 49.51 5.59 10.36 18.67 17.19 42.66 4.71 13.32 22.79 31.75 10.84 27.53 33.92 7.10 4.49 20.92 7.23 37.01 75.49 7.66 4.51 5.49 73.94 5.36 18.10 82.94 5.40 27.62 21.66 4.67 17.97 28.38 8.64 6.84 14.36 43.66 9.88 11.93 45.66 4.49 62.62 5.79 6.62 20.14 37.19 21.27 26.54 16.62 21.97 15.10 16.23 86.84 27.45 40.40 36.49 7.31 10.54 44.64 7.46 9.90 14.75 22.59 18.05 33.65% $3.27 40.46 9.46 9.92 7.84 14.49 59.54 26.36 90.97 15. and Medicare taxes to be withheld is — 5.62 8.75 10.79 31.05 8.45 24.88 11.36 31.58 12.40 87.62 8.45 33.32 68.14 25.25 3.32 22.79 6.54 16.10 16.64 6.36 6.62 21.62 52.46 15.07 6.15 12.71 32.14 46.45 24.67 48.06 20.10 4.33 19.71 13.66 85.66 4.66 30.05 75.81 4.80 18.64 6.80 18.15 12.40 43.03 17.07 6.66 30.66 74.53 29.20 7.05 37.90 9.03 10.49 20.65% $3.33 8.05 33.38 4.40 27.71 13.14 25.06 60.80 18.38 4.05 64.75 22.25 3.10 46.92 7.92 71.49 33.15 12.38 4.23 64.75 10.67 17.58 25.23 5.27 83.28 13.54 16.92 32.53 3.36 18.10 29.05 33.36 32.10 29.62 21.16 11.23 5.71 25.58 25.23 5.36 6.36 54.80 18.18 9.71 70.84 85.81 4.88 38.33 12.88 11.10 16.53 6.53 3.97 67.88 11.58 66.05 8.88 11.53 29.62 5.53 3.84 14.40 27.15 16.71 13.77 8.94 5.06 30.49 7.97 15.71 48.18 14.23 30.80 18.93 19.80 32.93 35.07 6.97 24.75 22.75 24.66 52.62 5.10 41.23 17.75 16.62 2 3 4 5 6 7 8 9 10 The amount of income.36 101.81 4.06 20.49 7.49 22.01 24.14 25.27 26.49 20.79 13.59 10.51 11.53 81.28 13.10 60.41 14.62 32.28 13.81 7. social security.18 9.20 16.75 67.28 13.28 13.58 55.71 13.88 31.53 29.38 4.75 28.92 32.06 49.84 28.84 14.49 7.59 11.53 3.36 6.31 10.23 17.03 10.36 6.38 4.58 44.53 3.10 16.01 53.46 9.25 3.14 79.27 26.59 10.23 5.75 10.90 9.20 7.64 6.03 10.97 31.23 17.05 19.41 14.45 24.88 11.05 8.84 42.14 25.36 33.58 12.20 7.28 13.03 10.45 51.07 6.49 7.06 20.84 14.67 37.23 44.62 41.66 43.45 24.92 93.49 106.49 84.81 4.07 6.27 33.10 29.65% $3.15 12.65% $3.88 60.62 8.25 3.27 26.23 22.62 8.88 23.94 5.25 3.18 9.62 8.05 97.18 9.59 10.10 4.38 4.45 26.84 21.80 18.97 28.77 18.20 7.25 3.16 11.23 30.46 9.16 11.54 33.53 70.81 4.36 47.66 4.01 24.10 29.28 13.66 30.79 67.62 8.58 30.80 24.51 5.77 8.90 9.58 25.05 8.10 4.75 35.65% $3.18 9.94 5.93 19.33 8.58 12.81 4.88 23.64 6.79 39.67 21.41 14.41 39.19 21.20 7.49 36.49 9.15 12.19 53.65% $5.10 27.58 12.79 6.15 12.01 24.36 18.53 48.46 9.97 15.33 8.23 17.05 86.75 10.03 10.36 68.62 5.90 21.18 9.36 18.14 57.62 5.58 12.16 11.10 93.59 10.16 11.71 59.23 50.93 19.97 15.88 12.88 23.77 8.64 6.79 6.27 61.03 10.84 28.20 7.88 19.49 48.51 5.53 59.49 33.23 39.18 22.92 8.94 10.10 16.71 39.32 22.51 5.36 57.15 31.79 6.79 78.40 76.36 6.41 14.67 17.97 42.58 12.36 31.88 23.36 18.71 18.49 51.01 24.01 27.79 100.75 10.33 8.77 8.58 12.36 14.66 30.97 56.27 72.07 6.58 25.75 22.14 68.62 5.92 7.90 9.31 17.51 5.28 19.65% $3.79 6.58 29.32 22.05 53.92 32.16 27.41 14.90 9.84 63.62 21.28 26.92 34.94 5.92 7.10 35.46 22.06 20.31 10.84 27.15 12.23 11.05 8.40 54.40 65.66 4.25 3.36 40.07 6.93 27.28 35.65% $3.16 11.92 7.23 53.31 25.97 28.46 9.15 12.40 27.97 38.53 3.19 21.33 8.07 13.49 29.88 49.23 5.25 3.84 35.79 31.51 5.51 5.03 24.77 11.49 33.49 17.16 11.92 16.58 12.53 3.88 11.92 60.27 26.67 29.97 28.07 6.80 52.71 34.97 89.36 6.45 73.58 22.28 13.01 34.32 22.93 19.81 4.66 4.94 5.71 26.58 77.90 9.05 11.81 4.71 13.41 14.65% $3.71 26.20 7.31 10.79 89.79 56.07 6.64 6.23 30.59 10.53 92.65% $3.25 3.93 19.92 7.31 10.65% $3.84 27.81 4.84 38.10 4.23 97.03 10.59 25.23 17.94 5.59 10.92 7.67 17.10 71.93 20.71 26.93 19.38 4.62 8.07 6.77 8.05 8.84 14.67 17.54 16.53 3.06 20.05 108.20 7.18 9.62 Publication 15-A (2012) .23 17.14 25.32 29.18 9.33 8.49 7.71 13.90 9.88 23.41 14.62 21.51 5.18 9.38 4.67 17.16 13.10 19.97 15.66 63.88 11.36 31.19 21.41 22.36 25.32 22.41 14.59 10.97 16.84 14.66 36.19 21.49 37.88 71.10 8.66 4.41 29.19 26.84 14.15 23.97 45.10 4.36 6.16 20.

SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
$600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240

$610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250

And the number of withholding allowances claimed is —
0

1

2

$99.18
101.75
103.31
105.88
107.44
110.01
111.57
114.14
115.70
118.27
119.83
122.40
123.96
126.53
128.09
130.66
132.22
134.79
136.35
138.92
141.48
145.05
147.61
151.18
153.74
157.31
159.87
163.44
166.00
169.57
172.13
175.70
178.26
181.83
184.39
187.96
190.52
194.09
196.65
200.22
202.78
206.35
208.91
212.48
215.04
218.61
221.17
224.74
227.30
230.87
233.43
237.00
239.56
243.13
245.69
249.26
251.82
255.39
257.95
261.52
264.08
267.65
270.21
273.78
276.34

$88.18
90.75
92.31
94.88
96.44
99.01
100.57
103.14
104.70
107.27
108.83
111.40
112.96
115.53
117.09
119.66
121.22
123.79
125.35
127.92
129.48
132.05
133.61
136.18
137.74
140.31
141.87
145.44
148.00
151.57
154.13
157.70
160.26
163.83
166.39
169.96
172.52
176.09
178.65
182.22
184.78
188.35
190.91
194.48
197.04
200.61
203.17
206.74
209.30
212.87
215.43
219.00
221.56
225.13
227.69
231.26
233.82
237.39
239.95
243.52
246.08
249.65
252.21
255.78
258.34

3

4

5

6

7

8

9

10

$34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
40.83
42.40
43.96
45.53
47.09
48.66
50.22
51.79
53.35
54.92
56.48
58.05
59.61
61.18
62.74
64.31
65.87
67.44
70.00
71.57
74.13
75.70
78.26
79.83
82.39
83.96
86.52
88.09
90.65
92.22
94.78
96.35
98.91
100.48
103.04
104.61
107.17
108.74
111.30
112.87
115.43
117.00
119.56
121.13
123.69
125.26
127.82
129.39
131.95
133.52
136.08
137.65
140.21
141.78
144.34

$34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09
42.66
43.22
43.79
45.35
46.92
48.48
50.05
51.61
53.18
54.74
56.31
57.87
59.44
61.00
62.57
64.13
65.70
67.26
68.83
71.39
72.96
75.52
77.09
79.65
81.22
83.78
85.35
87.91
89.48
92.04
93.61
96.17
97.74
100.30
101.87
104.43
106.00
108.56
110.13
112.69
114.26
116.82
118.39
120.95
122.52
125.08
126.65
129.21
130.78
133.34

The amount of income, social security, and Medicare taxes to be withheld is —
$110.18
112.75
114.31
116.88
118.44
121.01
122.57
125.14
126.70
129.27
130.83
133.40
135.96
138.53
142.09
144.66
148.22
150.79
154.35
156.92
160.48
163.05
166.61
169.18
172.74
175.31
178.87
181.44
185.00
187.57
191.13
193.70
197.26
199.83
203.39
205.96
209.52
212.09
215.65
218.22
221.78
224.35
227.91
230.48
234.04
236.61
240.17
242.74
246.30
248.87
252.43
255.00
258.56
261.13
264.69
267.26
270.82
273.39
276.95
279.52
283.08
285.65
289.21
291.78
295.34

$1,250 and over

Publication 15-A (2012)

$77.18
79.75
81.31
83.88
85.44
88.01
89.57
92.14
93.70
96.27
97.83
100.40
101.96
104.53
106.09
108.66
110.22
112.79
114.35
116.92
118.48
121.05
122.61
125.18
126.74
129.31
130.87
133.44
135.00
137.57
139.13
141.70
143.26
145.83
148.39
150.96
154.52
157.09
160.65
163.22
166.78
169.35
172.91
175.48
179.04
181.61
185.17
187.74
191.30
193.87
197.43
200.00
203.56
206.13
209.69
212.26
215.82
218.39
221.95
224.52
228.08
230.65
234.21
236.78
240.34

$66.18
68.75
70.31
72.88
74.44
77.01
78.57
81.14
82.70
85.27
86.83
89.40
90.96
93.53
95.09
97.66
99.22
101.79
103.35
105.92
107.48
110.05
111.61
114.18
115.74
118.31
119.87
122.44
124.00
126.57
128.13
130.70
132.26
134.83
136.39
138.96
140.52
143.09
144.65
147.22
148.78
151.35
153.91
157.48
160.04
163.61
166.17
169.74
172.30
175.87
178.43
182.00
184.56
188.13
190.69
194.26
196.82
200.39
202.95
206.52
209.08
212.65
215.21
218.78
221.34

$55.18
57.75
59.31
61.88
63.44
66.01
67.57
70.14
71.70
74.27
75.83
78.40
79.96
82.53
84.09
86.66
88.22
90.79
92.35
94.92
96.48
99.05
100.61
103.18
104.74
107.31
108.87
111.44
113.00
115.57
117.13
119.70
121.26
123.83
125.39
127.96
129.52
132.09
133.65
136.22
137.78
140.35
141.91
144.48
146.04
148.61
150.17
152.74
154.30
157.87
160.43
164.00
166.56
170.13
172.69
176.26
178.82
182.39
184.95
188.52
191.08
194.65
197.21
200.78
203.34

$47.18
48.75
50.31
51.88
53.44
55.01
56.57
59.14
60.70
63.27
64.83
67.40
68.96
71.53
73.09
75.66
77.22
79.79
81.35
83.92
85.48
88.05
89.61
92.18
93.74
96.31
97.87
100.44
102.00
104.57
106.13
108.70
110.26
112.83
114.39
116.96
118.52
121.09
122.65
125.22
126.78
129.35
130.91
133.48
135.04
137.61
139.17
141.74
143.30
145.87
147.43
150.00
151.56
154.13
155.69
158.26
160.82
163.39
166.95
169.52
173.08
175.65
179.21
181.78
185.34

$39.18
40.75
42.31
43.88
45.44
47.01
48.57
50.14
51.70
53.27
54.83
56.40
57.96
60.53
62.09
64.66
66.22
68.79
70.35
72.92
74.48
77.05
78.61
81.18
82.74
85.31
86.87
89.44
91.00
93.57
95.13
97.70
99.26
101.83
103.39
105.96
107.52
110.09
111.65
114.22
115.78
118.35
119.91
122.48
124.04
126.61
128.17
130.74
132.30
134.87
136.43
139.00
140.56
143.13
144.69
147.26
148.82
151.39
152.95
155.52
157.08
159.65
161.21
163.78
167.34

$34.18
34.75
35.31
36.88
38.44
40.01
41.57
43.14
44.70
46.27
47.83
49.40
50.96
52.53
54.09
55.66
57.22
58.79
60.35
61.92
63.48
66.05
67.61
70.18
71.74
74.31
75.87
78.44
80.00
82.57
84.13
86.70
88.26
90.83
92.39
94.96
96.52
99.09
100.65
103.22
104.78
107.35
108.91
111.48
113.04
115.61
117.17
119.74
121.30
123.87
125.43
128.00
129.56
132.13
133.69
136.26
137.82
140.39
141.95
144.52
146.08
148.65
150.21
152.78
154.34

Do not use this table. See page 47 for instructions.

Page 49

MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
$ 0
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
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740

Page 50

$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
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750

And the number of withholding allowances claimed is —
0

1

5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
10.18
10.46
11.75
12.03
13.31
13.59
14.88
15.16
16.58
18.15
19.71
21.28
22.84
24.41
25.97
27.54
29.10
30.67
32.23
33.80
35.36
36.93
38.49
40.06
41.62
43.19
44.75
46.32
47.88
49.45
51.01
52.58
54.14
55.71
57.27
58.84
60.40
61.97
64.53
66.10
68.66
70.23
72.79
74.36
76.92
78.49
81.05
82.62
85.18
86.75
89.31
90.88
93.44
95.01
97.57
99.14
101.70
103.27
105.83
107.40
109.96
111.53
114.09

5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
14.28
15.84
17.41
18.97
20.54
22.10
23.67
25.23
26.80
28.36
29.93
31.49
33.06
34.62
36.19
37.75
39.32
40.88
42.45
44.01
45.58
47.14
48.71
50.27
51.84
53.40
54.97
56.53
58.10
59.66
61.23
62.79
64.36
65.92
67.49
70.05
71.62
74.18
75.75
78.31
79.88
82.44
84.01
86.57
88.14
90.70
92.27
94.83
96.40
98.96
100.53
103.09

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is —
5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
18.80
20.36
21.93
23.49
25.06
26.62
28.19
29.75
31.32
32.88
34.45
36.01
37.58
39.14
40.71
42.27
43.84
45.40
46.97
48.53
50.10
51.66
53.23
54.79
56.36
57.92
59.49
61.05
62.62
64.18
65.75
67.31
68.88
71.44
73.01
75.57
77.14
79.70
81.27
83.83
85.40
87.96
89.53
92.09

5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
22.75
24.32
25.88
27.45
29.01
30.58
32.14
33.71
35.27
36.84
38.40
39.97
41.53
43.10
44.66
46.23
47.79
49.36
50.92
52.49
54.05
55.62
57.18
58.75
60.31
61.88
63.44
65.01
66.57
68.14
69.70
71.27
72.83
74.40
76.96
78.53
81.09

5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
26.71
28.27
29.84
31.40
32.97
34.53
36.10
37.66
39.23
40.79
42.36
43.92
45.49
47.05
48.62
50.18
51.75
53.31
54.88
56.44
58.01
59.57
61.14
62.70
64.27
65.83
67.40
68.96
70.53
72.09

5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
31.23
32.79
34.36
35.92
37.49
39.05
40.62
42.18
43.75
45.31
46.88
48.44
50.01
51.57
53.14
54.70
56.27
57.83
59.40
60.96
62.53
64.09

5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
35.18
36.75
38.31
39.88
41.44
43.01
44.57
46.14
47.70
49.27
50.83
52.40
53.96
55.53
57.09

5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
39.14
40.70
42.27
43.83
45.40
46.96
48.53
50.09

5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09

5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09

5.65%
$7.20
7.49
7.77
8.05
8.33
8.62
8.90
9.18
9.46
9.75
10.03
10.31
10.59
10.88
11.16
11.58
12.15
12.71
13.28
13.84
14.41
14.97
15.54
16.10
16.67
17.23
17.80
18.36
18.93
19.49
20.06
20.62
21.19
21.75
22.32
22.88
23.45
24.01
24.58
25.14
25.71
26.27
26.84
27.40
27.97
28.53
29.10
29.66
30.23
30.79
31.36
31.92
32.49
33.05
33.62
34.18
34.75
35.31
35.88
36.44
37.01
37.57
38.14
38.70
39.27
39.83
40.40
40.96
41.53
42.09

Publication 15-A (2012)

MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2012)
And the wages
are –
At least But less
than
$750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330
1,340
1,350
1,360
1,370
1,380

$760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330
1,340
1,350
1,360
1,370
1,380
1,390

And the number of withholding allowances claimed is —
0

1

2

3

4

5

6

7

8

9

10

$42.66
43.22
43.79
44.35
44.92
45.48
46.05
47.61
49.18
50.74
52.31
53.87
55.44
57.00
58.57
60.13
61.70
63.26
64.83
66.39
67.96
69.52
71.09
72.65
74.22
75.78
77.35
78.91
80.48
82.04
83.61
85.17
86.74
88.30
89.87
91.43
93.00
94.56
96.13
97.69
100.26
101.82
104.39
105.95
108.52
110.08
112.65
114.21
116.78
118.34
120.91
122.47
125.04
126.60
129.17
130.73
133.30
134.86
137.43
138.99
141.56
143.12
145.69
147.25

$42.66
43.22
43.79
44.35
44.92
45.48
46.05
46.61
47.18
47.74
48.31
48.87
49.44
50.00
51.57
53.13
54.70
56.26
57.83
59.39
60.96
62.52
64.09
65.65
67.22
68.78
70.35
71.91
73.48
75.04
76.61
78.17
79.74
81.30
82.87
84.43
86.00
87.56
89.13
90.69
92.26
93.82
95.39
96.95
98.52
100.08
101.65
103.21
105.78
107.34
109.91
111.47
114.04
115.60
118.17
119.73
122.30
123.86
126.43
127.99
130.56
132.12
134.69
136.25

The amount of income, social security, and Medicare taxes to be withheld is —
$115.66
118.22
119.79
122.35
123.92
126.48
128.05
130.61
132.18
134.74
136.31
138.87
140.44
143.00
144.57
147.13
148.70
151.26
152.83
155.39
156.96
159.52
161.09
163.65
165.22
167.78
169.35
171.91
173.48
176.04
177.61
180.17
181.74
184.30
185.87
188.43
190.00
192.56
194.13
196.69
198.26
200.82
202.39
204.95
206.52
209.08
210.65
213.21
214.78
217.34
218.91
221.47
223.04
225.60
227.17
229.73
231.30
233.86
235.43
237.99
239.56
242.12
243.69
246.25

$1,390 and over

Publication 15-A (2012)

$104.66
107.22
108.79
111.35
112.92
115.48
117.05
119.61
121.18
123.74
125.31
127.87
129.44
132.00
133.57
136.13
137.70
140.26
141.83
144.39
145.96
148.52
150.09
152.65
154.22
156.78
158.35
160.91
162.48
165.04
166.61
169.17
170.74
173.30
174.87
177.43
179.00
181.56
183.13
185.69
187.26
189.82
191.39
193.95
195.52
198.08
199.65
202.21
203.78
206.34
207.91
210.47
212.04
214.60
216.17
218.73
220.30
222.86
224.43
226.99
228.56
231.12
232.69
235.25

$93.66
96.22
97.79
100.35
101.92
104.48
106.05
108.61
110.18
112.74
114.31
116.87
118.44
121.00
122.57
125.13
126.70
129.26
130.83
133.39
134.96
137.52
139.09
141.65
143.22
145.78
147.35
149.91
151.48
154.04
155.61
158.17
159.74
162.30
163.87
166.43
168.00
170.56
172.13
174.69
176.26
178.82
180.39
182.95
184.52
187.08
188.65
191.21
192.78
195.34
196.91
199.47
201.04
203.60
205.17
207.73
209.30
211.86
213.43
215.99
217.56
220.12
221.69
224.25

$82.66
85.22
86.79
89.35
90.92
93.48
95.05
97.61
99.18
101.74
103.31
105.87
107.44
110.00
111.57
114.13
115.70
118.26
119.83
122.39
123.96
126.52
128.09
130.65
132.22
134.78
136.35
138.91
140.48
143.04
144.61
147.17
148.74
151.30
152.87
155.43
157.00
159.56
161.13
163.69
165.26
167.82
169.39
171.95
173.52
176.08
177.65
180.21
181.78
184.34
185.91
188.47
190.04
192.60
194.17
196.73
198.30
200.86
202.43
204.99
206.56
209.12
210.69
213.25

$73.66
75.22
76.79
78.35
79.92
82.48
84.05
86.61
88.18
90.74
92.31
94.87
96.44
99.00
100.57
103.13
104.70
107.26
108.83
111.39
112.96
115.52
117.09
119.65
121.22
123.78
125.35
127.91
129.48
132.04
133.61
136.17
137.74
140.30
141.87
144.43
146.00
148.56
150.13
152.69
154.26
156.82
158.39
160.95
162.52
165.08
166.65
169.21
170.78
173.34
174.91
177.47
179.04
181.60
183.17
185.73
187.30
189.86
191.43
193.99
195.56
198.12
199.69
202.25

$65.66
67.22
68.79
70.35
71.92
73.48
75.05
76.61
78.18
79.74
81.31
83.87
85.44
88.00
89.57
92.13
93.70
96.26
97.83
100.39
101.96
104.52
106.09
108.65
110.22
112.78
114.35
116.91
118.48
121.04
122.61
125.17
126.74
129.30
130.87
133.43
135.00
137.56
139.13
141.69
143.26
145.82
147.39
149.95
151.52
154.08
155.65
158.21
159.78
162.34
163.91
166.47
168.04
170.60
172.17
174.73
176.30
178.86
180.43
182.99
184.56
187.12
188.69
191.25

$58.66
60.22
61.79
63.35
64.92
66.48
68.05
69.61
71.18
72.74
74.31
75.87
77.44
79.00
80.57
82.13
83.70
85.26
86.83
89.39
90.96
93.52
95.09
97.65
99.22
101.78
103.35
105.91
107.48
110.04
111.61
114.17
115.74
118.30
119.87
122.43
124.00
126.56
128.13
130.69
132.26
134.82
136.39
138.95
140.52
143.08
144.65
147.21
148.78
151.34
152.91
155.47
157.04
159.60
161.17
163.73
165.30
167.86
169.43
171.99
173.56
176.12
177.69
180.25

$51.66
53.22
54.79
56.35
57.92
59.48
61.05
62.61
64.18
65.74
67.31
68.87
70.44
72.00
73.57
75.13
76.70
78.26
79.83
81.39
82.96
84.52
86.09
87.65
89.22
90.78
92.35
94.91
96.48
99.04
100.61
103.17
104.74
107.30
108.87
111.43
113.00
115.56
117.13
119.69
121.26
123.82
125.39
127.95
129.52
132.08
133.65
136.21
137.78
140.34
141.91
144.47
146.04
148.60
150.17
152.73
154.30
156.86
158.43
160.99
162.56
165.12
166.69
169.25

$43.66
45.22
46.79
48.35
49.92
51.48
53.05
54.61
56.18
57.74
59.31
60.87
62.44
64.00
65.57
67.13
68.70
70.26
71.83
73.39
74.96
76.52
78.09
79.65
81.22
82.78
84.35
85.91
87.48
89.04
90.61
92.17
93.74
96.30
97.87
100.43
102.00
104.56
106.13
108.69
110.26
112.82
114.39
116.95
118.52
121.08
122.65
125.21
126.78
129.34
130.91
133.47
135.04
137.60
139.17
141.73
143.30
145.86
147.43
149.99
151.56
154.12
155.69
158.25

Do not use this table. See page 47 for instructions.

Page 51

08 66.72 12.16 11.16 11.21 33.70 13.05 8.45 44.38 43.86 38.86 55.88 11.01 24.64 6.01 12.64 5.03 10.80 18.86 38.54 16.72 12.49 33.25 125.64 5.07 6.73 108.59 10.51 56.10 23.16 11.19 51.36 6.10 16.40 72.84 27.33 8.54 22.71 26.05 8.25 82.77 8.75 10.95 31.98 14.49 20.92 7.47 35.36 18.34 34.98 14.34 43.88 23.72 12.84 27.95 31.34 34.44 11.32 22.65% $6.06 20.75 10.88 22.70 13.47 35.95 31.46 9.46 9.06 20.05 14.03 10.57 26.01 60.82 29.14 25.14 25.62 21.71 26.90 9.20 7.31 10.67 17.SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $ 0 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 Page 52 $105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 And the number of withholding allowances claimed is — 0 1 5.01 24.01 24.20 7.71 35.77 8.14 13.62 8.99 40.38 107.93 31.58 47.99 44.73 37.31 10.14 13.75 10.21 40.06 20.90 9.25 42.07 9.86 38.75 22.32 22.23 17.93 19.97 15.88 23.36 6.49 20.51 44.54 16.40 54.80 28.12 41.65% $8.97 15.97 15.40 27.84 27.20 7.97 28.07 6.97 15.90 9.27 26.14 13.58 25.23 17.62 8.18 9.84 27.38 86.27 26.80 42.88 11.82 29.19 21.36 6.07 6.01 12.72 12.70 13.70 13.47 100.18 9.16 11. social security.03 10.19 22.95 31.92 7.40 39.44 11.57 12.06 20.06 20.07 6.62 50.95 49.62 8.57 12.72 12.88 23.07 6.34 96.58 63.33 8.46 9.41 14.12 41.80 18.73 86.73 37.70 13.82 59.32 25.64 5.21 33.67 17.01 24.33 8.57 12.38 43.08 32.97 28.71 50.85 13.21 33.44 11.12 41.71 26.58 25.88 42.88 11.58 25.27 68.36 9.10 16.58 25.40 27.93 19.71 26.90 9.14 25.49 20.64 6.45 24.10 16.88 23.46 9.99 40.27 26.46 9.19 37.64 6.64 6.80 18.64 5.85 13.77 8.10 37.54 16.18 9.01 12.64 10.49 7.70 15.40 27.18 9.86 38.47 35.62 21.49 7.60 82.38 43.14 14.46 9.80 18.97 28.65% $6.93 19.58 25.62 36.84 53.45 24.38 43.36 6.75 10.59 10.07 6.62 21.75 22.07 6.21 33.82 45.65% $6.23 17.08 32.44 11.44 11.59 10.06 20.98 14.12 62.90 9.80 18.19 21.59 10.03 10.99 74.18 9.49 47.44 11.75 24.16 23.85 13.97 28.75 10.25 42.97 28.58 25.95 31.97 28.93 19.59 10.62 8.38 43.67 17.49 7.34 34.88 23.03 10.93 19.64 6.41 14.25 103.90 9.98 17.08 32.42 13.62 21.44 11.85 13.38 53.98 14.41 32.73 37.21 92.75 10.73 67.03 20.46 9.36 18.97 15.77 8.84 27.82 29.08 32.99 117.36 6.60 36.23 26.10 16.73 52.54 16.34 58.57 12.70 13.05 8.25 50.18 9.64 5.34 34.08 52.85 13.21 33.47 78.10 16.08 32.34 34.14 33.41 14.31 10.64 2 3 4 5 6 7 8 9 10 The amount of income.06 20.44 11.57 12.14 25.73 37.70 13.33 8.41 14.42 13.67 17.33 8.31 10.18 9.10 16.16 11.75 22.20 7.33 8.07 6.75 10.99 40.14 13.33 15.54 16.59 10.62 8.06 20.32 22.36 18.01 12.23 17.92 7.03 10.92 7.19 21.77 8.65% $6.46 9.49 7.62 8.08 32.71 26.93 19.41 14.88 11.25 42.29 12.90 9.44 11.92 11.18 9.97 15.36 18.29 12.72 25.97 42.92 7.75 22.82 29.97 34.60 104.01 12.62 21.05 8.47 35.51 44.18 9.75 10.49 12.18 17.88 23.47 35.41 14.88 11.64 5.42 29.19 21.01 24.19 21.14 13.12 78.95 31.03 10.21 55.42 13.92 7.97 20.85 13.49 20.33 8.54 16.45 24.59 10.82 79.45 24.32 22.41 14.38 68.16 11.01 12.88 11.29 12.90 17.38 129.59 10.42 14.88 23.12 41.85 13.03 10.88 23.47 61.64 5.01 25.40 27.62 21.77 8.46 9.31 10.49 7.36 18.46 18.10 16.01 30.67 39.77 8.99 40.85 13.49 20.05 8.18 9.20 7.77 14.99 40.23 17.67 25.12 121.19 21.64 6.16 11.36 6.23 17.72 12.86 38.62 21.88 27.01 12.01 12.07 6.27 26.31 10.86 38.75 22.98 14.75 53.14 13.20 7.31 10.75 22.45 59.29 12.03 10.16 11.84 27.51 71.49 7.93 19.21 70.64 5.14 13.14 25.45 24.88 11.75 39.14 25.60 36.51 44.10 16.32 22.07 6.98 31.32 22.01 24.14 13.60 36.99 40.42 13.45 29.51 44.14 25.19 21.14 13.29 12.23 17.70 13.06 34.92 7.40 27.64 5.27 26.12 99.60 36.32 22.84 71.25 65.90 9.59 21.82 29.42 13.54 16.88 11.01 12.36 6.62 21.36 6.64 6.40 27.58 25.85 28.49 20.36 18.32 54.08 37.67 17.51 90.32 22.95 34.08 88.62 15.97 28.59 10.98 14.80 18.10 16.32 40.88 56.29 12.05 8.31 10.73 37.57 12.70 13.27 26.40 27.99 59.25 42.88 11.75 22.14 64.58 32.08 32.42 13.97 15.20 7.84 27.45 24.49 20.42 13.90 9.33 8.21 33.75 19.86 90.44 11.29 12.36 18.71 67.20 12.71 26.82 29.65% $6.60 36.62 8.45 24.23 17.72 12.42 13.85 13.86 40.71 26.75 10.64 6.05 8.73 37.29 12.06 20.77 8.36 29.05 8.95 31.14 25.16 11.97 28.54 16.64 6.29 12.92 7.29 12.90 9.36 6.84 27.80 18.51 44.57 12.41 14.49 7.62 8.06 48.12 41.01 45.98 14.60 36.47 35.88 11.60 49.99 95.72 12.27 26.58 25.27 26.31 10.65% $6.80 18.70 29.62 8.34 74.38 43.14 48.31 10.20 7.14 28.71 26.34 34.49 7.29 26.92 7.49 7.86 112.01 12.34 34.27 51.86 70.80 18.01 24.31 20.67 17.03 10.57 12.45 24.05 8.54 36.73 37.97 15.98 14.25 42.12 47.82 29.20 7.42 13.49 7.85 13.33 8.67 17.65% $6.51 44.72 12.67 17.67 17.23 17.46 9.54 16.65% $6.98 14.93 45.60 64.47 46.51 111.93 19.93 19. and Medicare taxes to be withheld is — 5.49 20.23 40.47 35.41 14.01 24.60 36.36 6.44 23.65% $6.36 18.19 21.97 56.97 15.62 21.20 7.33 8.51 133.25 42.64 6.59 10.62 8.36 18.92 7.57 12.72 12.05 8.97 75.57 12.65% $6.95 63.27 36.77 8.82 30.77 8.16 11.75 22.64 Publication 15-A (2012) .41 18.21 33.49 20.95 84.12 41.84 38.75 10.36 43.40 27.

49 148.060 2.59 134.62 262.49 350.06 84.40 265.53 181.45 301.96 431.94 57.57 375.380 1.24 133.80 101.97 290.720 1.55 53.36 344.37 181.93 209.41 170.71 167.SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $800 820 840 860 880 900 920 940 960 980 1.980 2.18 158.53 159.23 250.63 145.14 235.18 202.28 144.020 1.40 393.920 1.14 147.70 454.84 215.02 75.80 247.77 77.42 52.29 51.96 227.66 207.94 179.57 170.79 277.160 1.57 412.88 183.89 219.96 293.400 1.07 58.320 1.71 233.32 221.40 199.66 141.83 288.89 241.81 152.63 87.55 53.36 308.120 1.79 233.94 114.54 218.50 70.400 1.58 229.96 321.14 279.760 1.57 192.45 137.89 176.70 262.15 249.20 59.70 284.07 65.44 210.780 1.220 1.94 92.42 119.20 187.24 155.020 1.100 and over Publication 15-A (2012) $115.01 126.14 129.49 236.540 1.89 198.62 116.19 289.07 96.18 268.33 71.76 105.280 1.76 76.88 161.960 1.88 333.640 1.85 142.98 72.42 64.67 134.81 73.09 $45.31 294.02 223.62 196.46 130.15 184.800 1.340 1.560 1.20 59.31 327.97 242.06 256.02 245.27 261.62 130.81 55.23 140.57 280.93 231.09 $94.32 133.49 258.18 180.33 126.19 239.80 182.32 199. See page 47 for instructions.83 178.360 1.83 460.09 $45.28 89.29 115.700 1.59 62.03 107.66 229.03 49.000 1.02 75.05 198.54 261.36 188.44 333.580 1.27 151.560 1.03 49.28 231.79 375.01 253.37 69.63 189.10 224.28 103.83 200.19 173.040 1.59 156.67 243.45 268.96 183.88 123.03 85.300 1.40 243.54 95.880 1.24 111.15 227.81 109.97 176.320 1.72 63.55 53.98 212.05 154.44 166.50 206.46 74.85 120. social security.19 85.16 89.80 204.41 257.68 105.420 1.97 132.70 418.90 103.66 405.100 And the number of withholding allowances claimed is — 0 1 2 3 4 5 6 7 8 9 10 $45.06 93.62 356.32 295.040 1.36 110.140 1.72 63.53 363.05 264.70 345.41 148.67 98.59 199.59 62.83 351.37 81.83 266.41 92.46 61.92 216.29 93.92 238.29 75.97 198.68 148.060 1.46 173.000 2.01 187.94 77.03 55.37 137.10 332.10 104.14 257.63 167.89 80.98 125.45 247.41 78.36 166.900 1.75 326.10 180.27 351.77 46.81 55.33 60.84 319.460 1.23 184.76 72.36 144.07 80.40 135.27 173.96 358.24 68.37 202.600 1.50 99.620 1.63 71.77 119.16 50.84 259.89 154.81 174.02 83.06 108.07 58.88 296.24 220.31 250.01 143.01 209.06 125.120 1.70 218.85 98.28 210.71 211.62 174.75 289.76 193.40 357.97 326.020 2.540 1.100 1.84 193.90 48.92 260.59 62.620 1.37 159.41 235.16 72.70 381.11 216.63 210.20 165.94 62.46 152.54 79.67 222.28 166.83 424.66 163.24 198.62 320.460 1.46 108.77 46.49 314.53 291.20 83.55 53.63 123.09 $45.55 81.23 206.77 141.16 50.93 90.15 140.14 169.68 170.67 178.85 64.54 196.67 156.50 70.75 156.89 74.57 448.32 177.240 1.90 48.55 101.31 228.71 94.36 124.45 102.480 1.11 194.01 275.50 141.96 467.62 284.88 249.98 169.94 136.20 144.14 213.32 99.37 96.360 1.42 52.10 268.98 66.960 1.940 1.440 1.09 $2.44 298.05 388.90 146.79 167.05 424.640 1.41 126.46 61.16 58. and Medicare taxes to be withheld is — $137.93 105.75 178.23 121.79 211.45 117.11 151.98 103.63 102.58 272.03 128.55 166.080 1.44 369.57 302.54 130.080 1.80 270.77 98.80 86.24 68.23 107.89 94.840 1.66 185.75 222.980 2.18 224.200 1.44 254.49 214.05 176.780 1.07 58.55 123.860 1.11 90.42 52.09 Do not use this table.060 2.820 1.000 1.70 174.880 1.70 196.92 418.100 1.76 72.32 86.45 88.37 115.06 147.80 138.71 313.66 251.740 1.01 231.40 177.81 131.23 272.58 120.41 78.92 345.77 48.46 195.900 1.11 67.02 114.62 240.29 51.63 73.68 70.85 64.49 170.09 $45.44 406.46 89.58 207.20 59.45 159.83 244.67 80.07 118.01 165.57 339.24 78.40 287.32 114.49 192.820 1.18 357.72 138.11 173.50 163.46 61.080 $820 840 860 880 900 920 940 960 980 1.84 97.81 58.59 92.15 118.02 158.83 314.29 158.31 162.54 152.76 236.31 436.63 71.10 246.94 57.63 232.53 138.79 411.420 1.67 112.77 46.62 152.10 296.20 59.77 62.02 136.84 127.67 200.54 109.55 53.50 70.59 177.140 1.02 202.93 277.28 77.15 162.27 195.50 185.23 162.19 129.19 217.59 62.90 48.760 1.18 430.37 224.660 1.97 264.31 272.37 69.79 145.50 228.85 207.68 54.94 157.58 251.18 321.46 61.18 394.98 66.180 1.84 283.19 195.41 106.33 60.70 308.66 332.24 68.97 220.58 105.90 52.72 95.89 110.71 108.94 57.57 236.83 222.79 255.97 154.09 $45.40 320.37 69.79 338.440 1.28 253.50 84.75 119.36 210.81 55.32 243.340 1.72 63.19 96.58 185.68 54.70 240.18 290.67 265.97 115.96 205.03 150.72 116.98 87.42 52.66 369.000 2.680 1.520 1.88 205.90 124.33 60.36 254.020 2.31 400.54 239.92 172.68 84.15 100.85 68.53 247.33 86.92 194.20 68.88 271.71 189.300 1.84 111.27 239.180 1.36 232.93 121.77 46.68 55.07 58.920 1.97 101.580 1.85 83.14 191.55 67.27 283.94 57.72 181.220 1.080 2.01 339.90 81.280 1.040 2.14 345.85 185.29 51.83 387.11 129.40 221.72 203.58 141.93 252.33 104.05 242.42 140.660 1.160 1.860 1.07 161.06 169.800 1.19 111.53 203.54 80.33 148.29 51.76 171.27 314.41 214.41 192.05 315.68 127.32 264.49 127.85 64.20 100.01 302.28 77.92 150.55 144.02 97.54 174.23 302.59 112.07 183.31 363.09 The amount of income.92 309.72 65.68 54.02 180.700 1.11 67.76 90.15 76.93 83.93 143.09 $59.380 1.240 1.20 122.11 67.89 132.33 191.29 51.14 381.520 1.14 308.80 226.15 206.80 116.90 48.040 2.16 132.840 1.53 399.93 187.57 214.23 338.58 163.75 244.200 1.740 1.42 52.71 145.92 282.09 $74.76 149.05 220.27 132.85 164.93 165.80 81.03 49.90 66.05 286.31 206.16 154.40 155.29 136.42 78.05 351.680 1.06 283.44 188.96 249.68 54.01 375.71 123.31 184.88 139.42 97.23 228.80 160.28 122.44 232.10 118.79 302.16 50.03 49.79 189.11 107.98 66.03 69.98 190.06 213.060 1.27 217.940 1.24 177.600 1.260 1.81 55.49 280.67 83.500 1.75 266.89 74.62 218.71 277.58 91.66 273.77 46.76 214.480 1.19 260.10 158.28 188.10 202.76 127.06 235.59 77.06 191.18 246.53 326.15 86.45 203.11 75.44 276.53 225.45 225.27 387.260 1.720 1.72 160.81 87.33 169.32 155.58 307.90 48.16 111.07 140. Page 53 .84 237.500 1.75 134.10 136.44 442.45 181.98 147.72 80.75 362.33 60.84 149.53 269.15 76.24 93.49 113.03 49.57 258.92 382.42 162.88 369.71 255.96 271.29 61.84 171.50 119.66 296.16 50.36 276.75 200.88 227.19 151.16 50.96 394.

38 45.15 154.72 101.21 33.65% $14.29 67.33 92.94 68.06 20.72 63.94 57.86 38.260 1.34 49.68 120.10 16.54 5.07 58.46 61.11 67.23 17.72 63.67 17.46 61.000 1.55 117.85 64.33 63.58 25.14 25.02 104.73 37.76 126.02 150.71 26.08 32.84 27.82 29.55 53.27 26.23 17.34 35.03 49.58 25.99 40.060 1.46 80.42 52.33 121.84 27.77 46.90 48.07 58.28 77.19 21.95 40.41 78.47 52.38 74.72 152.45 24.07 115.84 30.28 180.29 51.55 53.08 32.16 50.90 48.20 59.77 46.58 25.59 113.51 63.45 24.85 64.64 66.98 139.15 78.54 16.14 25.51 44.320 1.76 163.40 27.71 26.97 15.54 5.86 38.81 55.51 92.11 82.68 54.98 108.24 129.14 25.06 20.84 27.24 68.02 133.59 62.340 1.01 24.67 17.95 31.90 48.59 62.42 52.76 72.21 33.65% $14.97 15.41 14.41 14.89 101.24 99.38 43.81 123.58 25.59 62.60 41.03 49.85 134.36 20.80 18.20 59.54 16.94 57.28 202.07 58.12 41.32 22.21 33.60 36.84 27.12 41.01 24.97 28.95 31.82 29.88 23.95 55.32 22.47 35.71 27.20 89.08 32.65% $14.89 86.49 20.15 76.67 17.58 25.25 42.25 42.160 1.36 18.67 17.50 70.71 26.84 27.25 86.38 43.300 1.64 45.46 61.47 35.29 111.47 35.34 34.14 25.32 22.16 79.020 1.73 37.40 27.51 44.49 20.81 55.75 30.28 81.01 24.24 169.34 34.82 51.99 65.75 22.160 1.34 34.90 87.97 15.54 16.36 18.37 102.47 67.89 168.50 135.75 22.93 19.64 45.67 17.28 110.16 50.28 124.54 5.86 38.63 181.33 60.98 79.99 40.90 48.06 20.82 29.240 1.82 36.27 42.68 61.50 70.94 57.64 45.98 66.85 64.42 114.60 70.68 91.380 Page 54 $250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1.90 73.19 21.77 46.40 27.68 105.36 18.10 16.80 18.50 155.11 67.58 38.93 19.75 22.97 15.33 60.12 41.41 14.45 35.77 83.15 176.55 88.08 43.23 17.14 25.03 105.42 85.29 51.10 16.85 75.99 51.54 5.23 17.63 159.50 91.76 82.24 85.49 20.33 60.99 80.65% $14.88 23.65% $14.200 1.59 98.41 14.02 75.42 52.28 77.54 16.93 19.64 45.63 94.46 124.02 75.25 42.080 1.21 46.19 21.02 118.73 37.08 32.40 27.75 22.36 18.46 61. and Medicare taxes to be withheld is — 5.76 185.200 1.07 71.77 46.38 60.14 25.41 206.23 17.07 86.65% $14.12 41.85 119.10 16.99 40.76 97.12 41.68 54.25 42.64 45.40 27.28 139.23 17.71 26.80 18.72 72.59 62.16 50.02 75.23 17.51 44.12 83.72 86.11 111.29 96.60 55.40 45.80 18.60 36.64 45.37 88.040 1.68 54.81 55.01 36.77 46.85 156.59 69.59 62.19 21.42 70.12 41.59 148.41 78.29 51.01 24.38 43.32 22.80 18.380 1.36 18.37 132.60 36.50 70.120 1.88 23.33 140.06 25.62 21.45 24.45 24.06 20.180 1.25 42.15 121.23 17.63 108.50 177.21 61.94 98.01 24.81 64.100 1.76 111.38 43.86 38.10 16.11 96.07 58.02 75.33 107.37 69.47 35.01 24.03 49.140 1.63 71.32 22.62 21.50 76.42 52.73 44.97 28.99 40.86 38.20 104.98 161.71 26.64 51.86 61.97 15.10 16.03 90.80 18.11 67.54 The amount of income.99 40.63 71.29 51.41 14.71 26.46 66.36 18.84 27.03 49.72 130.89 74.77 98.27 26.76 72.27 26.81 94.300 1.67 17.41 184.85 64.50 70.27 26. social security.54 16.55 102.76 141.73 37.36 18.06 20.89 190.36 18.80 18.76 72.01 24.98 66.46 61.51 44.84 44.82 29.20 118.49 20.02 89.25 42.41 14.11 165.32 22.82 29.29 51.33 60.54 5.49 20.75 22.88 23.54 16.19 21.75 22.24 68.180 1.50 105.10 16.45 24.58 25.10 16.14 25.67 17.260 1.60 36.45 24.95 31.88 23.28 95.82 29.40 27.86 38.21 33.62 21.88 23.49 20.54 5.54 16.120 1.77 46.58 25.50 120.21 33.58 25.93 19.25 42.23 17.62 21.86 38.47 35.41 14.64 45.68 54.03 76.15 136.360 1.03 49.34 34.45 24.10 16.280 1.07 58.93 19.58 25.80 19.81 108.38 89.06 20.54 16.07 58.89 74.16 50.97 48.72 63.220 1.72 63.08 58.65% $14.67 17.02 194.15 76.06 20.73 37.49 20.63 123.20 60.20 59.12 68.19 21.90 102.20 136.65% $14.11 126.19 21.99 40.41 78.73 37.75 22.98 123.100 1.37 69.89 146.84 27.90 58.97 15.02 172.68 54.32 22.020 1.68 54.40 27.54 16.10 16.63 71.06 20.55 53.88 33.93 19.82 29.32 22.42 55.62 21.62 21.360 1.55 58.59 127.54 16.19 21.45 24.220 1.14 39.11 67.23 17.20 74.38 43.51 44.67 17.29 82.33 60.47 35.64 95.40 27.15 76.40 27.54 Publication 15-A (2012) .62 27.89 130.21 33.38 43.60 36.01 24.41 14.62 21.63 71.49 20.27 26.24 68.42 52.21 33.37 151.32 31.29 52.84 27.08 32.28 77.73 37.85 64.24 114.98 66.46 95.12 41.34 34.15 198.60 36.41 142.25 42.41 84.280 1.240 1.97 28.86 76.08 32.21 33.27 26.41 162.60 36.41 14.27 28.32 22.11 143.08 32.06 20.47 35.75 22.12 54.41 14.16 50.88 23.16 93.080 1.47 38.82 29.97 28.97 28.95 31.63 138.16 108.93 19.72 116.140 1.67 17.71 26.71 41.41 14.75 22.16 64.94 57.320 1.51 48.97 15.90 48.99 40.89 115.54 2 3 4 5 6 7 8 9 10 5.88 23.34 34.49 20.400 And the number of withholding allowances claimed is — 0 1 5.95 31.28 158.97 28.36 18.03 49.65% $14.33 77.89 74.94 57.93 22.45 24.41 98.63 79.54 5.15 92.27 26.97 15.060 1.19 21.80 18.90 48.97 15.03 49.93 19.27 26.29 51.93 19.19 28.27 26.45 24.24 68.97 15.95 31.73 73.58 25.95 31.89 74.71 26.16 50.11 67.99 40.98 66.08 32.37 73.040 1.75 22.98 93.80 18.97 33.08 32.16 50.88 23.82 29.73 58.80 18.37 69.20 59.54 5.68 76.62 21.94 112.14 25.10 16.55 53.01 24.84 27.73 37.25 71.51 77.93 19.60 36.41 127.81 55.06 20.19 21.41 113.97 15.25 57.14 25.76 72.07 101.97 28.55 53.36 18.MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $ 0 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1.81 55.54 16.77 54.34 64.64 80.37 69.55 73.51 44.65% $14.62 21.95 31.88 23.77 69.81 55.20 59.94 83.12 41.03 61.49 20.000 1.81 79.71 26.55 53.340 1.62 21.90 48.34 34.65% $14.97 28.38 43.37 173.95 31.98 66.97 28.94 128.86 47.32 22.86 38.59 83.72 63.23 17.77 46.49 24.46 110.24 147.47 35.21 33.07 132.85 104.37 117.51 44.14 25.67 17.01 24.34 34.24 70.15 107.40 31.42 99.42 52.94 57.85 89.46 144.

83 193.18 261.520 1.80 81.760 1.900 1.87 172.71 100.580 2. See page 47 for instructions.44 312.14 293.91 326.640 1.71 129.58 178.40 301.13 279.30 294.440 2.940 1.04 286.74 353.45 87.35 319.84 132.74 288.23 220.84 251.88 129.32 135.120 2.80 93.97 151.52 356.82 376.88 198.84 186.62 107.21 235.84 147.48 192.97 212.09 355.65 190.04 373.75 280.560 2.860 1.62 97.96 164.49 272.79 248.220 2.36 131.97 191.420 1.27 275.14 228.56 258.96 179.69 240.020 2.74 182.400 1.01 117.93 179.21 323.18 195.27 167.66 265.52 269.69 437.39 309.05 128.70 233.34 414.84 90.87 271.34 436.14 135.19 88.30 206.00 231.73 317.52 247.05 157.78 343.65 360.060 2.78 255.84 90.95 359.53 196.56 346.31 265.480 1.020 2.18 304.420 2.95 446.86 $145.73 426.09 268.75 98.82 332.48 162.31 163.70 277.23 98.79 269.35 254.09 153.00 297.08 319.74 200.620 2.500 2.93 97.61 240.82 419.93 140.62 232.10 110.48 214.01 202.80 136.21 345.45 87.30 250.52 187.27 232.60 313.87 227.45 217.78 364.400 2.39 199.540 1.19 146.92 154.66 244.60 401.57 316.18 175.26 261.87 358.760 1.27 297.800 1.44 137.01 180.91 391.32 91.52 378.91 197.27 109.080 2.13 235.53 283.61 218.26 283.19 132.14 120.48 345.92 253.560 1.040 2.17 290.91 216.96 198.21 454.480 2.95 381.27 210. and Medicare taxes to be withheld is — $210.30 338.08 341.67 170.87 315.58 221.61 284.380 2.36 101.62 189.10 154.60 466.09 224.32 120.87 380.10 195.30 381.69 218.26 392.700 1.86 $130.78 408.540 1.660 1.73 273.30 425.09 333.140 2.640 1.74 244.40 170.71 247.43 385.36 95.22 250.21 389.04 220.36 160.960 1.13 178.97 107.22 272.78 299.84 118.43 342.31 148.400 2.80 107.65 273.13 192.93 201.680 1.00 175.91 304.71 89.30 403.08 231.71 89.980 2.22 156.35 210.73 405.67 80.300 2.580 1.080 2.08 385.57 229.980 2.95 271.56 389.32 149.65 382.31 286.83 259.43 407.45 94.36 116.60 291.06 227.91 282.32 213.87 293.79 150.22 315.47 309.67 80.61 262.65 251.48 236.19 187.600 2.56 302.940 1.05 278.34 305.40 126.88 285.700 1.08 253.39 287.70 172.83 346.65 339.47 418.280 2.75 193.780 1.040 2.860 1.69 262.73 470.92 187.62 254.18 326.70 143.61 179.80 218.60 247.78 321.49 119.180 2.220 2.96 150.31 178.91 348.05 322.31 308.62 137.65 317.43 210.83 281.19 231.39 184.45 152.180 2.500 2.05 213.61 371.58 243.27 253.36 181.45 109.86 $116.49 163.60 335.19 103.92 139.79 121.66 178.96 307.58 88.69 393.880 1. Page 55 .67 80.360 2.34 371.95 227.60 422.73 251.05 300.53 129.74 222.920 1.57 338.MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $1.14 164.43 276.23 264.14 106.58 199.43 298.52 335.19 85.61 196.31 199.93 158.83 146.18 282.01 132.87 249.78 277.74 168.06 84.43 232.62 151.34 239.720 1.53 159.95 249.600 2.04 417.44 225.44 166.45 195.57 169.67 104.73 383.06 100.32 86.35 298.19 117.57 207.66 222.60 379.65 207.93 223.14 249.67 149.87 186.00 362.53 261.08 450.30 272.26 239.30 316.67 192.13 257.79 204.06 129.100 2.34 261.31 134.61 327.92 209.75 215.460 1.06 84.22 294.200 2.96 264.19 166.88 176.80 153.680 1.58 126.96 329.00 384.360 2.21 257.21 432.14 271.97 92.52 400.86 $79.920 1.460 1.88 158.70 320.09 202.92 274.17 421.17 377.22 185.95 315.78 233.22 170.92 125.45 239.34 458.67 90.93 83.14 206.440 1.560 2.23 113.01 103.320 2.48 367.35 232.740 1.95 293.66 309.39 352.44 334.23 128.84 207.260 2.340 2.660 $1.160 2.36 246.13 323.43 429.18 160.36 203.95 402.80 174.08 363.26 327.92 169.960 1.91 260.13 213.32 170.96 351.84 164.47 331.53 218.900 1.500 1.23 157.660 2.56 411.92 231.88 220.67 119.21 301.23 242.97 136.36 145.58 88.83 237.640 2.75 125.69 284.65 295.71 144.40 112.09 182.13 388.61 165.93 126.04 242.720 1.17 356.44 290.80 122.10 95.04 330.43 364.380 2.06 205.56 280.40 279.49 228.100 2.48 258.620 1.44 203.49 134.060 2.00 253.58 97.47 375.96 286.82 266.57 251.70 298. social security.91 369.520 2.00 340.06 85.47 353.69 372.600 1.66 147.31 221.04 200.26 217.640 2.17 312.40 141.21 279.39 396.10 216.34 327.69 306.300 2.75 140.53 174.000 2.70 342.78 386.67 214.82 244.18 217.73 361.44 269.65 404.17 334.82 222.92 318.23 177.53 305.79 291.97 234.79 135.35 188.35 159.86 The amount of income.32 235.36 268.17 224.420 2.27 153.620 1.93 111.52 203.10 260.71 115.73 448.580 2.18 145.27 123.86 $2.39 374.00 189.520 2.08 275.32 191.31 243.45 123.40 236.01 147.52 225.480 1.820 1.88 263.65 229.70 211.01 245.35 173.17 268.04 352.78 211.30 228.13 301.840 1.57 185.35 341.91 413.62 122.30 360.74 375.840 1.19 209.95 424.88 241.260 2.580 1.79 182.43 254.32 86.22 228.73 339.60 357.21 367.26 181.440 1.70 157.00 209.62 167.10 173.39 265.09 290.58 156.26 370.09 167.49 185.00 319.93 83.53 144.82 397.82 354.82 441.60 444.57 273.97 169.40 192.56 214.69 415.05 172.91 238.82 310.56 236.34 393.14 184.660 1.45 138.460 2.78 193.04 308.97 122.36 224.27 138.560 1.26 305.35 363.39 243.95 337.62 211.13 344.10 125.800 1.09 311.26 348.26 195.22 337.83 160.49 104.160 2.49 207.75 171.58 141.08 406.93 83.71 203.57 154.740 1.880 1.83 175.53 115.21 410.57 294.88 144.83 215.34 349.500 1.780 1.10 139.40 214.10 238.52 313.48 302.47 287.73 295.460 2.58 112.49 96.83 324.27 188.86 Do not use this table.43 320.440 2.480 2.17 246.39 221.04 395.40 257.06 114.680 And the number of withholding allowances claimed is — 0 1 2 3 4 5 6 7 8 9 10 $79.52 291.320 2.84 229.47 440.01 267.18 131.05 142.13 366.05 235.56 368.87 205.22 359.47 462.79 313.56 324.56 433.83 302.05 257.80 196.66 162.66 132.000 2.01 224.32 106.57 140.86 $87.23 94.06 143.75 258.71 160.35 276.86 $79.04 264.140 2.75 236.44 247.08 428.00 275.47 265.47 397.67 133.05 191.61 349.200 2.71 225.87 336.09 246.48 176.86 $101.17 399.75 154.420 1.600 1.71 182.280 2.10 93.74 310.66 118.97 256.01 161.80 81.40 156.86 $166.84 103.96 220.92 296.520 1.88 100.240 2.540 2.66 287.74 266.74 331.120 2.31 330.62 276.23 199.48 280.82 288.80 81.61 306.620 2.22 206.06 183.79 165.79 226.47 243.44 181.75 110.540 2.88 114.340 2.66 200.49 250.01 289.60 269.97 92.49 148.18 239.19 85.680 and over Publication 15-A (2012) $188.08 297.34 283.53 240.70 189.14 150.240 2.820 1.96 242.23 142.44 151.70 255.48 323.45 174.17 203.06 162.69 350.39 331.69 328.

10 37.65% $9.99 40.33 8.32 54.73 82.38 79.99 55.14 62.75 10.19 21.29 12.98 14.01 59.23 17.12 41.08 48.71 26.88 11.21 33.64 6.34 34.85 13.20 7.14 13.49 7.46 9.67 17.01 12.12 95.62 21.67 17.36 27.27 49.60 36.40 27.06 20.23 17.82 29.57 12.42 28.18 9.20 7.20 7.84 27.33 8.64 5.01 24.97 15.57 12.59 10.67 17.49 7.21 33.82 29.14 13.95 31.88 40.14 13.19 21.38 48.86 38.51 44.60 78.75 10.64 9.60 36.99 91.95 31.21 33.73 37.93 29.42 13.29 12.58 25.62 21.98 14.36 18.44 11.41 14.16 11.85 13.84 27.88 23.21 51.27 33.80 18.57 12.05 8.08 33.88 23.33 14.20 7.19 21.73 37.03 10.67 23.77 8.12 58.75 22.73 37.88 11.44 23.97 15.70 13.40 27.46 9.41 14.88 23.14 30.40 27.71 26.12 119.08 86.97 73.75 53.98 31.29 12.77 8.36 18.54 20.77 8.85 13.70 13.59 20.27 26.25 42.77 8.14 25.19 21.72 12.64 5.18 9.57 12.73 37.80 42.49 7.47 35.46 9.65% $6.47 35.01 12.97 15.72 12.51 44.80 26.49 20.90 9.21 33.75 10.40 70.82 29.31 10.21 90.86 38.49 20.70 29.14 25.64 6.67 17.01 12.82 29.06 20.84 27.57 12.32 22.70 13.01 24.03 10.58 29.93 19.23 17.88 11.49 7.82 29.54 16.23 40.23 17.03 10.33 8.59 10.14 28.01 27.80 18.31 10.01 25.23 24.12 41.25 45.16 11.65% $6.01 12.01 43.60 60.41 14.71 26.57 12.57 26.85 27.65% $6.90 9.88 23.64 6.19 21.05 8.59 10.75 37.14 25.88 11.85 13.42 13.85 13.93 19.90 16.45 24.31 10.92 7.23 17.64 5.75 22.93 19.98 14.85 13.31 20.92 11.14 46.54 16.49 20.73 37.82 29.19 21.36 18.60 36.38 43.16 11.25 42.70 13.75 22. and Medicare taxes to be withheld is — 5.10 16.29 12.49 12.67 17.57 12.92 7.62 8.08 32.70 13.73 37.95 31.41 14.42 13.71 32.97 28.75 22.46 9.67 17.58 25.01 24.16 11.01 24.86 38.41 16.49 7.38 43.44 11.21 33.20 11.01 12.93 19.47 57.88 23.90 9.21 36.85 13.03 10.72 12.72 12.46 9.97 28.45 24.20 7.92 7.12 41.33 8.01 24.34 70.51 44.16 11.05 8.08 64.88 24.38 43.97 18.14 25.75 22.34 34.80 18.90 9.36 18.77 8.88 11.75 10.49 7.57 12.72 12.18 9.03 10.18 9.36 18.03 10.44 11.41 14.75 10.62 21.86 38.36 18.65% $6.34 94.98 14.01 12.88 22.40 27.06 20.71 26.10 16.20 7.62 8.97 28.59 10.41 14.46 9.29 25.41 14.95 31.42 13.86 86.06 20.95 31.01 24.27 66.34 34.20 7.18 9.75 10.54 16.19 21.80 18.98 14.31 10.41 32.14 13.62 15.40 52.90 9.38 64.64 Publication 15-A (2012) .64 5.65% $6.59 10.65% $6.51 131.32 22.62 8.27 26.60 36.58 61.06 32.03 10.51 107.01 12.71 48.01 12.75 10.05 8.06 20.34 34.82 57.42 13.93 19.16 11.64 5.08 32.SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $ 0 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 Page 56 $115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 And the number of withholding allowances claimed is — 0 1 2 3 4 5 6 7 8 9 10 The amount of income.95 31.92 7.97 28.65% $6.27 26.62 21.77 8.21 67.77 8.77 8.84 35.97 15.25 42.32 22.21 33.45 26.71 26.40 27.42 13.06 20.54 36.49 20.84 27.23 17.95 31.57 12.62 8.54 16.10 16.32 38.99 40.70 13.44 11.80 18.40 27.12 42.40 27.92 7.67 39.10 16.12 41.95 82.42 13.31 10.08 32.12 73.62 8.41 14.32 22.31 10.29 12.06 20.97 15.85 13.38 43.64 6.44 11.58 25.44 11.19 35.36 18.75 19.73 63.90 9.32 22.59 10.62 8.19 51.34 34.05 8.64 6.70 13.32 22.86 110.10 16.72 24.19 21.77 8.59 10.93 45.14 25.49 7.62 21.31 10.29 12.62 50.88 11.18 9.93 19.06 48.45 24.10 16.80 18.14 13.01 12.64 5.47 35.01 24.58 25.82 29.58 25.10 16.29 12.33 8.46 9.71 64.31 10.82 77.82 41.64 6.80 18.49 7.70 13.29 12.25 42.64 5.45 24.97 28.49 20.64 6.16 22.19 21.36 43.84 27.25 123.23 17.73 37.05 14.27 26.05 8.62 8.62 8.54 16.70 13.84 51.97 54.64 6.90 9.05 8.92 7.12 41.46 9.51 83.31 10.77 13.08 32.98 14.75 22.49 20.51 51.08 32.47 74.98 14.21 33.71 26.75 10.64 6.72 12.14 13.97 15.90 9.54 16.42 13.75 10.03 10.54 16.86 66.60 36.42 13.73 106.25 42.85 13.47 98.47 35.65% $6.75 10.18 9.64 5.75 22.34 34.93 19.42 13.44 11.16 11.67 17.73 48.46 9.51 67.64 5.14 13.80 18.34 39.25 42.51 44.44 11.38 43.10 16.51 44.62 21.05 8.54 16.72 12.08 32.58 25.90 9.70 13.97 38.47 42.01 12.97 15.84 27.88 11.88 11.72 12.60 102.49 47.12 41.64 5.88 23.88 11.67 17.95 61.92 7.88 11.57 12.82 29.45 24.18 9.51 44.25 61.75 22.45 24.98 15.72 12.25 76.16 11.16 11.88 23.99 40.33 8.58 45.05 8.65% $6.90 9.46 9.14 13.62 21.64 6.98 14.58 25.29 12.97 28.49 7.49 31.88 56.01 24.84 27.33 8.14 13.44 11.36 18.20 7.14 25.95 45.60 36.20 7.97 15.03 19.08 32.33 8.97 28.62 8.06 20.60 45.62 8.99 40.97 15.36 18.40 36.93 19.59 10.16 11.41 14.99 40.38 43.44 11.47 35.38 127.71 26.84 68.86 51.23 17.10 16. social security.14 13.46 17.59 10.92 7.32 22.99 40.03 10.84 27.27 26.86 38.27 26.45 42.25 99.97 28.32 22.86 38.97 34.18 9.59 10.88 23.67 17.62 21.14 25.45 24.31 10.40 27.99 70.92 7.34 54.62 21.18 9.71 26.77 8.72 12.65% $6.62 34.58 25.18 17.20 7.45 58.93 19.98 14.29 12.06 20.49 20.75 22.80 18.33 8.86 38.47 35.60 36.45 24.10 21.99 115.34 34.92 7.03 10.49 20.85 13.38 103.27 26.95 31.14 25.99 40.49 7.54 16.27 26.32 22.33 8.05 8.47 35.23 17.49 20.

46 61.16 128.420 1.94 70.42 52.88 215.32 141.420 1.67 168.63 94.620 1.81 101.41 207.19 100.18 161.19 185.720 1.66 391.31 165.900 1.67 192.220 1.01 361.040 1.96 210.80 81.75 234.67 215.53 259.80 267.120 1.75 281.42 52. and Medicare taxes to be withheld is — $135.24 85.36 174.79 357.59 149.320 1.200 1.89 144.98 79.77 46.45 87.760 1.42 136.19 256.42 89.57 355.58 293.67 120.660 1.59 197.07 157.080 2.860 1.33 79.49 336.58 268.32 260.96 453.000 1.55 53.68 54.67 239.97 104.140 1.93 224.66 312.62 302.06 97.79 267.58 126.33 63.120 $820 840 860 880 900 920 940 960 980 1.79 219.94 106.80 148.70 248.940 1.68 54.45 264.66 192.88 191.44 169.06 252.20 137.72 63.77 57.24 194.83 367.55 60.41 78.63 182.68 63.02 124.640 1.11 119.58 221.88 239.19 209.93 94.14 116.46 66.88 355.020 1.14 247.28 156.14 176.06 84.07 58.19 137.920 1.76 210.14 327.81 148.23 265.27 251.80 219.37 151.33 60.98 139.57 316.29 51.98 66.63 71.81 124.22 425.09 166.600 1.33 60.70 400.72 106.70 201.83 181.22 289.16 152.94 57.09 261.07 89.000 2.15 247.06 84.59 62.040 2.16 104.50 70.42 112.20 59.63 111.88 110.55 53.09 214.36 97.42 52.96 374.67 263.560 1.02 88.40 184.36 128.98 66.400 1.76 81.07 58.53 306.75 106.01 172.32 88.62 182.23 125.72 201.29 108.45 106.360 1.53 125.54 84.62 103.57 394.11 67.27 119.06 133.63 159.81 55.31 343.97 257.37 174.70 177.70 440.18 280.800 1.85 110.06 276.02 219.14 271.37 69.03 49.020 2.27 373.85 181.90 120.380 1.35 $54.35 $87.76 115.23 194.50 91.27 135.54 188.63 78.31 144.94 57.55 164.66 128.58 244.97 162.10 214.89 74.94 57.360 1.81 55.780 1.55 53.02 243.77 73.44 388.81 66.80 124.62 254.94 129.92 201.18 337.53 141.16 50.15 176.92 272.40 255.16 50.77 46.93 129.49 202.37 198.85 64.15 128.14 367.01 129.49 297.29 54.94 57.11 98.97 119.37 127.460 1.000 2.22 218.98 95.58 94.41 184.90 48.29 156.32 189.85 75.03 124.22 194.000 1.28 110.84 90.15 107.23 147.140 And the number of withholding allowances claimed is — 0 1 2 3 4 5 6 7 8 9 10 $45.66 263.55 93.05 331.20 60.37 104.40 279.45 217.84 305.85 91.11 82.94 57.83 276.440 1.41 113.23 242.53 235.33 189.72 177.98 66.28 203.07 181.40 339.40 302.96 305.03 49.55 140.860 1.80 172.11 166.22 346.98 66.16 50.01 243.66 287.580 1.05 410.77 91.54 164.71 130.22 386.35 Do not use this table.62 135.70 272.640 1.31 284.09 309.03 49.76 234.57 268.24 68.59 62.15 91.96 334.18 185.09 340.45 240.44 217.75 308.060 2.92 404.62 206.32 236.05 370.06 181.57 221.93 248.540 1.960 1.31 236.63 230.300 1.07 58.79 131.72 63.83 205.71 153.23 218.27 227.83 157.280 1.88 126.79 172.15 76.84 115.54 235.37 69.45 122.24 68.85 64.820 1.66 144.380 1.23 324.18 232.520 1.45 288.27 275.980 2.28 94.88 144.680 1.31 260.15 76.84 100.23 289.140 1.37 72.54 100.63 206.46 122.79 243.35 $45.22 242.07 73.44 264.31 189.200 1.340 1.03 64.09 419.41 97.81 55.57 150.01 290.24 123.98 210.45 193.11 214.62 230.740 1.67 87.10 122.81 55.93 83.92 364.960 1.62 277.09 238.020 1.06 228.02 195.40 138.54 211.880 1.19 280.400 1.600 1.49 100.66 215.50 155.58 109.58 173.59 62.72 63.36 246.10 93.10 143.75 210.32 213.280 1.16 50.96 257.22 465.58 197.20 161.53 211.20 114.18 416.80 196.24 69.24 147.81 172.36 330.27 156.46 61.88 315.49 250.76 186.33 60.840 1.92 177.23 94.480 1.84 276.46 61.02 75.53 188.62 119.27 333.05 276.40 207.41 231.44 312.09 190.71 248.98 115.83 406.180 1.79 397.16 51.92 296.16 67.77 115.90 144.24 218.040 1.85 157.92 325.80 81.160 1.27 203.35 $45.77 46.63 135.81 55.70 361.32 86.05 252.10 285.720 1.05 205.07 133.700 1.05 228.79 196.10 166.20 59.68 168.89 168.97 92.880 1.01 267.79 291.10 318.05 157.42 57.83 229.980 2.72 88.67 80.46 82.76 72.83 327.20 92.49 155.97 139.24 170.72 72.62 342.14 223.44 349.36 198.02 148.75 258.72 63.66 351.98 186.37 222.660 1.93 83.10 107.28 132.120 2.260 1.97 186.340 1.71 272.93 153.79 148.740 1.54 140.14 294.70 321.75 163.57 244.32 119.060 1.90 77.66 168.18 256.100 1.59 85.50 70.820 1.31 308.75 186.35 $45.33 60.44 428.55 76.32 103.88 263.89 74.45 169.040 2.53 385.03 80.33 165.11 143.68 54.23 110.90 48.93 201.28 77.44 147.15 152.44 240.77 46.020 2.300 1.76 72.76 163.89 191.88 286.59 69.060 2.40 122.100 1.97 234.55 53.89 239.500 1.89 85.97 210.83 446.36 151.03 49.18 304.54 79.800 1.94 86.19 161.90 96.19 85.20 59.07 110.46 98.940 1.22 265.36 113.50 70.67 103.29 51.41 160.84 252.41 81.33 118.71 201.54 79.01 195.54 116.07 58.96 413.18 376.89 215.89 74.080 1.15 76.89 120.77 46.50 202.05 138.53 164.160 1.96 281.11 67.59 173.40 231.44 288.20 76.90 48.80 243.700 1.92 224.22 313.29 132.11 190.01 321.500 1.080 1.28 227.49 273.50 178.42 73.05 300.10 261.07 58.32 165.58 88.63 71.02 75.71 299.520 1.42 160.63 71.36 222.71 177.76 72.46 169.57 173.83 252.85 64.28 77.240 1.54 259.97 312.35 $2.70 296.68 120.79 318. social security.19 85.49 116.94 153.240 1.100 2.84 229.68 144.40 160.90 48.76 139.92 135.27 298.90 48.57 434.75 139.840 1.120 1.96 234.900 1.93 110.31 382.89 101.16 83.920 1.70 153.22 170.36 269.80 90.18 209.680 1.09 459.50 75.01 148.320 1.06 157.06 205.03 148.31 422.96 186.20 59.55 53.760 1.71 112.03 49.67 80.77 139.580 1.41 78.93 272.68 54.180 1.32 284.29 70.46 193.62 159.14 132.55 116.36 293.20 185.11 67.37 69.080 2.84 134.440 1.85 134.59 102.93 177.92 153.90 48.620 1.09 285.29 86.01 113.49 131.220 1.540 1.35 $45.16 50.15 199.72 153.71 97.35 The amount of income.28 251.49 178.96 162.31 213.59 126.18 141.84 181.46 61.76 97.57 292.85 64.72 130. See page 47 for instructions.44 193.41 136.19 232.SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $800 820 840 860 880 900 920 940 960 980 1.42 52.97 281.40 379.98 162.49 226.24 101.29 51.71 225.85 205.41 255.10 238.03 49.88 168.80 106.92 248.10 190.11 67.42 52.02 104.35 $45.100 2.28 78.33 141.460 1.29 51.14 199.83 300.09 380.50 226.560 1.02 75.19 116.58 149.68 97.05 181.06 113.84 157.060 1.59 62.68 54.75 348.23 170.45 91.29 51.94 177.75 122.53 345.53 283.68 79.45 145.71 89.03 100.260 1.70 225.14 152.24 68.28 180.37 88.01 219.50 131.77 46.27 180.15 223.57 197.67 144.480 1.50 107.35 $70.81 82.02 172.46 145.33 95.84 205.780 1.90 61.140 and over Publication 15-A (2012) $111.66 239. Page 57 .

27 26.07 111.16 50.37 95.16 50.86 38.71 26.11 67.01 24.46 61.63 151.080 1.54 16.80 18.36 18.46 89.28 149.98 70.47 35.380 Page 58 $270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1.380 1.21 33.40 27.060 1.59 76.14 25.59 92.34 34.54 16.50 98.62 21.88 23.49 20.54 The amount of income.11 89.34 34.37 167.38 43.06 20.97 45.49 22.62 21.58 25.55 53.90 99.24 68.03 49.60 36.03 49.42 52.21 33.64 45.94 57.340 1.72 111.54 5.28 77.88 23.29 51.81 55.12 64.180 1.80 18.24 68.68 54.99 40.93 19.98 86.94 57.77 46.47 35.28 196.19 21.37 69.200 1.58 25.03 86.75 22.99 40. and Medicare taxes to be withheld is — 5.28 172.01 24.75 22.82 29.73 70.23 17.15 114.38 43.54 16.97 28.23 17.45 24.65% $15.33 60.07 58.50 70.23 17.95 31.97 28.65% $15.12 41.58 25.67 17.20 83.73 37.86 73.62 21.160 1.02 143.95 31.71 39.11 136.89 74.27 40.62 21.15 192.27 26.81 55.88 23.97 28.88 23.68 86.46 105.42 64.55 53.63 71.260 1.24 68.45 24.89 184.42 52.42 80.82 29.12 49.15 130.81 104.14 25.84 42.93 19.40 27.14 25.21 33.23 17.54 5.08 32.95 31.01 24.84 27.24 76.01 24.100 1.85 64.27 26.29 61.54 5.60 36.72 63.98 66.85 82.21 42.45 24.51 44.10 16.63 71.54 16.59 108.50 130.67 17.90 48.02 75.85 98.75 22.95 31.25 52.01 34.68 54.41 104.41 200.75 22.25 42.03 55.14 25.46 61.19 26.63 117.49 20.06 20.34 34.07 58.40 27.01 24.50 82.99 61.28 85.72 126.65% $15.76 88.80 18.36 18.93 19.32 22.54 5.10 16.59 123.68 54.95 31.54 Publication 15-A (2012) .81 89.45 24.93 19.77 95.95 36.62 21.95 31.54 5.240 1.71 26.46 120.62 21.41 176.36 18.50 70.20 130.77 46.80 18.54 16.86 38.76 72.82 29.95 31.84 27.40 27.59 62.49 20.29 108.10 16.89 74.03 49.97 28.77 46.29 51.76 120.16 74.360 1.040 1.99 77.93 19.65% $15.08 32.27 26.25 42.42 52.82 29.71 26.85 150.19 21.24 68.34 34.03 49.40 27.07 58.86 38.21 33.60 36.63 175.32 22.95 31.45 24.38 43.32 22.46 61.89 160.64 61.11 121.75 22.45 24.68 117.50 171.63 85.34 34.98 155.25 42.11 67.24 108.67 17.55 53.76 72.41 78.19 21.34 45.03 49.02 164.25 42.47 35.50 70.59 62.12 41.260 1.54 16.25 42.97 28.47 35.32 22.19 21.82 29.33 117.02 111.99 40.37 69.98 133.77 46.67 17.42 52.49 20.51 44.71 26.02 75.15 168.93 20.67 17.10 16.11 67.03 71.16 50.32 22.54 16.02 75.90 48.72 63.73 54.25 83.140 1.72 146.27 26.34 34.86 38.14 25.06 20.71 26.41 78.84 27.28 77.81 55.68 70.21 33.45 33.94 61.47 35.77 46.72 63.280 1.36 18.21 58.20 59.40 43.60 36.98 102.36 18.08 32.75 22.54 16.33 70.60 36.34 34.06 20.64 45.29 51.24 139.54 5.75 22.20 67.42 95.85 129.100 1.12 41.10 16.320 1.38 55.21 33.95 31.49 20.73 39.65% $15.58 25.55 83.73 37.63 71.65% $15.73 37.47 35.51 44.90 48.08 32.27 26.71 26.46 61.11 105.40 27.02 188.81 120.51 44.34 34.88 31.80 18.55 53.29 92.54 16.90 48.59 62.16 50.020 1.90 52.93 19.47 48.36 18.01 24.060 1.080 1.32 22.55 53.65% $15.040 1.28 77.50 70.28 117.75 22.21 33.33 60.45 24.33 60.25 42.47 35.84 27.15 82.400 And the number of withholding allowances claimed is — 0 1 5.08 32.38 43.59 62.180 1.29 51.320 1.59 142.MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $ 0 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1.76 104.90 83.38 43.38 43.120 1.71 26.15 76.73 37.02 75.82 29.23 17.45 24.140 1.15 76.62 25.55 53.42 52.12 41.98 66.27 26.160 1.51 58.54 5.55 67.64 76.29 77.10 16.67 17.29 51.16 50.58 25.67 17.71 26.85 66.51 44.86 42.67 17.62 21.89 74.55 53.97 28.71 26.15 76.11 67.94 57.73 37.55 114.10 16.10 16.12 41.54 16.01 24.58 36.24 163.07 58.19 21.23 17.99 40.25 67.94 57.63 101.06 23.94 124.68 54.23 17.50 70.37 111.32 22.58 25.64 92.19 21.020 1.63 71.20 59.84 27.49 20.77 46.84 27.37 69.86 38.97 28.59 62.86 57.41 152.65% $15.15 98.65% $15.76 136.89 140.36 18.33 86.51 44.21 33.95 52.64 45.20 114.99 40.62 21.41 120.89 76.12 41.34 61.93 19.03 102.65% $15.24 68.85 64.68 54.60 36.55 98.85 64.60 36.90 68.62 21.42 52.11 67.94 57.60 36.16 50.51 73.15 76.33 102.29 51.300 1.49 20.64 45.90 48.73 37.90 48.89 92.40 27.99 40.38 86.360 1.76 72.75 22.200 1.07 127.19 21.62 21.80 18.45 24.23 17.97 28.86 38.49 20.08 32.34 34.38 70.67 17.23 17.33 134.02 95.37 79.16 105.10 16.64 45.88 23.98 66.14 25.01 24.02 127.97 28.85 114.07 58.16 89.220 1.14 25.97 29.89 108. social security.000 1.08 32.82 32.45 24.58 25.93 19.72 95.76 155.47 35.20 99.46 138.14 37.36 18.99 40.24 124.41 136.06 20.71 26.81 55.82 48.27 26.82 29.81 57.51 89.11 159.65% $15.81 73.20 59.07 64.76 72.86 38.36 18.49 20.37 143.88 23.06 20.88 23.82 29.36 18.10 16.240 1.32 22.08 32.94 77.76 72.73 37.32 22.20 59.20 59.51 44.72 63.60 67.64 45.41 78.37 69.81 55.42 111.75 22.77 79.84 27.84 27.28 101.99 40.25 42.07 58.99 46.80 18.19 21.08 32.27 26.63 71.01 24.40 27.51 44.37 127.32 29.25 42.08 55.42 52.67 17.47 35.67 17.03 49.46 61.10 16.76 179.80 18.75 28.93 19.40 27.37 69.54 5.000 1.84 27.38 43.98 118.89 124.80 18.72 79.77 46.94 57.68 101.40 27.06 20.85 64.72 63.12 80.02 79.58 25.41 78.01 24.20 59.77 64.98 66.14 25.120 1.60 51.11 73.340 1.89 74.84 27.24 92.50 147.63 133.300 1.85 64.15 146.60 36.06 20.46 73.06 20.280 1.46 61.36 18.88 23.82 29.28 77.49 20.80 18.27 26.47 64.77 48.33 60.19 21.07 96.50 114.08 39.07 80.64 45.14 25.58 25.59 62.29 51.12 41.33 60.21 33.68 54.32 22.38 43.98 66.220 1.19 21.12 41.54 2 3 4 5 6 7 8 9 10 5.16 50.16 58.88 23.88 23.94 108.80 18.90 48.23 17.68 54.58 25.73 37.54 16.03 49.06 20.94 93.28 133.86 38.33 60.14 25.64 45.41 88.93 19.23 17.81 55.72 63.

79 188.47 361.580 1.23 116.53 227.49 194.58 88.23 101.87 173.66 119.71 241.00 211.05 129.73 392.06 173.48 242.00 235.12 $107.14 138.08 420.32 86.79 138.83 178.17 343.84 90.700 1.780 1.01 104.56 308.88 279.52 346.84 221.06 88.08 372.65 191.66 135.30 207.480 1.26 362.78 354.960 1.13 358.70 241.31 229.09 277.12 $123.47 432.04 201.45 129.13 179.87 279.74 345.18 163.86 444.43 210.52 227.14 287.39 271.70 128.30 371.74 369.21 281.73 297.58 100.78 330.97 226.940 1.73 250.460 2.49 218.47 289.23 186.31 205.44 304.420 1.99 449.34 262.01 283.800 1.540 2.60 436.43 423.83 221.08 230.39 295.43 280.17 367.19 85.95 207.500 1.34 216.00 259.75 179.01 235.45 145.280 2.88 100.22 173.560 1.26 182.84 245.69 264.36 167.84 173.440 1.93 83.47 266.75 98.17 204.19 225.06 84.31 166.74 274.220 2.52 299.87 189.44 209.86 468.97 202.93 193.12 $156.36 104.200 2.84 197.70 312.71 135.95 321.980 2.49 96.48 179.500 2.69 383.88 231.71 169.95 226.75 226.83 316.44 328.95 368.67 80.78 194.18 320.01 188.95 416.31 182.620 2.18 201.84 138.400 2.45 87.640 2.43 233.60 412.70 193.97 95.65 303.44 138.91 240.97 92.66 255.39 318.35 176.57 260.420 1.67 80.500 2.40 200.86 278.27 196.22 157.53 147.57 141.17 188.00 330.09 349.53 299.43 304.92 240.200 2.73 416.36 190.21 400.31 300.23 164.740 1.83 245.83 268.900 1.82 340.21 448.540 1.74 297.10 145.680 2.88 184.880 1.320 2.10 98.88 132.96 182.460 1.82 221.84 106.56 379.91 198.19 107.19 139.30 300.31 252.00 176.80 81.22 329.21 234.97 92.14 215.58 165.460 2.12 $91.520 1.70 336.14 107.820 1.280 2.56 197.61 150.73 369.04 316.43 351.18 225.88 164.97 126.45 161.30 276.700 1.720 and over Publication 15-A (2012) $180.04 387.14 102.520 2.44 122.74 226.13 334.75 250.19 85.74 321.26 166.96 273.43 375.40 104.61 293.720 1.82 363.58 148.23 94.060 2.660 1.69 431.26 267.32 142.70 160.08 396.58 213.34 238.900 1.32 86.52 275.45 209.06 120.32 110.53 132.52 370.00 160.60 317.83 292.70 175.000 2.160 2.27 291.08 254.09 185.99 283.00 306.21 376.27 219.040 2.05 160.40 113.08 444.60 270.70 288.480 1.93 149.32 205.57 125.32 181.32 126.26 314.420 2.04 185.58 237.86 373.30 191.97 250.680 2.43 256.87 302.32 86.65 231.44 169.39 201.10 254.47 313.74 250.58 189.13 310.71 89.45 185.600 2.57 237.840 1.22 210.96 297.34 404.73 440.92 217.26 338.12 $79. Page 59 .91 383.09 325.600 2.66 150.35 333.13 215.12 $2.08 325.36 262.44 185.66 208.380 2.260 2.60 222.91 407.83 147.48 337.69 217.53 163.84 122.65 326.71 89.95 273.800 1.92 193.99 401.75 128.87 255.14 263.320 2.67 80.520 1.05 316.19 177.06 221.78 259. See page 47 for instructions.04 339.60 246.65 175.22 258.49 171.82 292.760 1.440 1.53 180.99 354.99 473.70 264.97 142.06 136.31 119.39 247.34 428.56 403.58 116.01 120.500 1.30 395.23 148.580 2.10 93.96 167.56 355.000 2.86 254.26 243.93 83.69 312.740 1.14 239.440 2.44 256.660 2.47 337.19 155.12 $139.65 374.09 170.880 1.04 292.78 283.22 353.00 354.08 301.27 126.56 237.99 306.49 242.19 123.79 259.84 91.39 390.26 198.00 283.73 464.18 296.96 321.60 341.82 268.44 280.21 329.17 415.19 201.91 217.62 110.71 103.05 244.67 126.01 211.87 231.32 229.52 394.79 283.36 151.93 133.74 169.47 456.47 242.91 288.09 254.92 264.720 1.57 213.86 420.61 198.73 274.62 157.14 192.52 204.340 2.53 204.67 110.30 419.62 198.31 151.92 110.65 279.17 272.65 208.01 135.120 2.21 258.49 96.460 1.80 188.47 219.43 328.01 259.36 238.10 161.79 307.19 85.87 207.71 217.14 170.13 163.48 147.62 97.980 2.87 350.23 210.18 132.35 357.18 272.400 2.40 176.13 263.79 235.39 223.86 349.30 347.660 1.10 182.66 184.44 154.62 125.22 234.13 239.35 238.35 285.69 407.49 154.86 325.04 411.34 333.13 287.67 208.67 80.05 176.97 158.80 145.53 251.48 266.640 2.05 197.47 384.40 160.71 193.920 1.70 217.84 90.700 2.960 1.80 212.360 2.56 427.08 210.82 245.780 1.78 307.56 260.62 270.06 197.49 107.48 289.01 151.83 340.48 313.66 166.86 301.240 2.57 284.09 230.71 151.09 154.96 151.92 312.56 284.35 309.06 84.580 2.18 148.62 141.96 135.680 1.620 2.93 101.62 222.27 103.27 157.61 270.49 138.300 2.620 1.14 123.75 144.87 326.82 316.020 2.840 1.720 And the number of withholding allowances claimed is — 0 1 2 3 4 5 6 7 8 9 10 $79.61 246.820 1.22 141.65 350.640 1.92 142.71 119.87 157.540 1.760 1.300 2.920 1.92 288.82 203.860 1.35 160.93 83. and Medicare taxes to be withheld is — $204.220 2.69 288.83 197.100 2.49 266.95 440.27 243.45 97.620 1.75 98.78 402.66 303.12 $79.080 2.020 2.49 122.78 378.88 255.34 285.420 2.35 191.45 87.74 185.40 129.01 101.61 182.69 241.62 175.69 200.67 184.43 194.62 97.18 116.88 207.34 357.560 2.06 152.10 129.31 324.35 214.96 250.140 2.27 173.340 2.92 173.22 305.40 144.40 271.39 185.13 382.640 1.22 281.80 97.17 225.86 230.43 399.97 178.44 233.61 341.73 226.700 $1.80 81.17 296. social security.92 157.05 221.82 411.12 Do not use this table.58 88.52 251.62 246.31 276.400 1.93 217.34 309.34 380.73 345.30 252.91 312.74 202.56 213.23 234.09 206.180 2.13 195.240 2.19 91.40 223.32 94.93 117.78 212.91 182.93 169.600 1.57 189.32 158.82 387.83 131.48 163.53 116.31 135.05 292.95 297.10 93.36 135.79 212.79 107.39 342.160 2.53 275.10 230.47 408.67 142.00 192.57 308.91 335.34 452.08 349.940 1.00 378.260 2.79 169.17 320.MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $1.100 2.48 194.56 332.40 295.04 268.69 336.30 324.18 248.91 359.52 172.21 353.600 1.67 94.61 166.93 85.26 291.58 88.78 178.22 188.99 259.95 345.12 The amount of income.88 117.36 214.39 366.45 87.95 250.48 218.26 219.120 2.66 279.99 330.86 396.60 388.080 2.35 144.060 2.75 202.27 110.99 235.140 2.66 106.74 153.05 145.35 262.27 267.82 435.27 141.52 188.21 305.80 81.53 105.61 317.660 2.45 113.39 169.480 2.04 244.58 132.78 235.26 386.87 374.23 132.560 2.67 160.80 164.88 101.17 391.10 206.12 $79.83 163.97 110.60 293.380 2.860 1.95 392.440 2.23 258.180 2.92 126.99 378.75 160.06 84.60 365.65 255.96 345.17 248.06 104.75 113.88 148.540 2.14 154.80 113.560 1.73 321.36 119.61 365.91 264.48 361.71 89.75 274.52 322.360 2.08 277.57 157.09 301.09 138.10 113.80 81.40 247.04 363.57 172.18 179.70 144.680 1.84 154.01 167.04 221.79 153.480 2.96 202.57 332.30 229.21 213.66 231.69 359.36 95.05 268.60 460.36 95.99 425.65 398.23 94.61 222.80 129.96 226.040 2.21 424.580 1.79 122.45 233.05 113.520 2.

56 27.41 103.43 26.91 244.28 13.82 29.65 120.89 62.43 145.15 128.97 15.11 103.54 16.53 93.27 108.41 66.29 59.21 380.49 246.880 1.61 297.41 23.09 107.SINGLE Persons—MONTHLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $ 0 220 230 240 250 260 270 280 290 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 640 680 720 760 800 840 880 920 960 1.57 102.47 5.34 35.97 80.91 22.95 31.03 37.19 73.680 1.89 62.87 354.040 2.28 13.67 17.09 329.91 197.47 5.69 61.52 18.54 16.13 116.52 18.04 23.52 18.15 64.280 1.27 91.97 80.15 97.08 32.21 33.07 46.000 2.37 147.65 120.78 20.31 100.040 2.03 37.21 33.67 17.84 14.91 22.54 16.43 26.43 26.75 160.61 164. and Medicare taxes to be withheld is — 5.39 183.440 1.69 29.91 123.34 35.29 39.81 44.53 93.97 80.56 27.49 84.87 306.43 213.65 19.65 19.01 134.91 165.41 14.93 71.54 16.85 53.01 215.01 89.65 126.79 153.71 13.89 62.21 33.07 46.85 97.37 57.56 27.89 62.08 32.01 89.52 18.63 59.69 129.37 78.81 44.520 1.03 37.10 16.21 134.89 164.21 33.57 102.08 32.13 267.480 1.95 132.59 59.57 102.040 1.17 125.29 39.05 98.97 15.57 102.07 78.600 1.05 98.10 16.23 115.49 198.33 116.95 132.120 1.09 107.19 90.79 96.71 102.08 32.41 14.13 314.52 18.59 50.69 28.34 35.83 105.29 91.69 129.17 24.19 157.65% $12.45 75.59 50.47 5.400 1.85 66.43 355.15 64.30 25.65 235.79 96.280 2.03 37.240 2.23 82.120 2.84 14.71 13.93 71.63 59.11 72.69 151.39 322.840 1.04 23.11 55.760 1.19 122.640 1.65 120.69 28.23 82.97 15.93 71.47 The amount of income.78 20.71 13.080 2.54 16.07 46.97 80.23 238.91 123.69 28.09 281.240 2.17 139.65% $12.37 57.95 230.65 19.17 125.10 16.97 141.91 339.89 91.28 13.15 64.82 29.83 178.91 123.63 59.95 420.65% $12.03 53.05 98.87 140.34 35.97 15.75 207.17 24.55 41.41 14.13 116.43 26.34 35.57 264.28 13.37 57.21 33.31 209.89 62.27 91.47 5.61 111.920 1.04 23.65% $12.21 134.75 87.57 217.31 100.87 114.93 71.33 48.63 115.95 31.37 57.10 16.65 19.78 20.29 39.97 230.89 62.67 109.71 134.65 36.35 127.61 202.11 55.75 87.04 23.75 87.85 53.67 17.920 1.56 27.93 71.13 116.31 304.200 2.21 33.45 75.78 20.47 5.08 32.53 93.41 66.15 64.89 62.33 53.91 22.75 87.71 13.19 73.69 411.83 273.33 48.21 428.71 77.53 93.65 19.21 196.91 387.79 96.35 158.28 13.28 13.41 66.23 190.11 55.97 15.21 164. social security.27 271.75 87.07 46.720 1.85 53.43 127.59 50.37 57.97 15.08 32.27 140.75 87.08 32.43 177.35 109.85 53.04 23.69 28.84 14.200 2.97 182.69 183.680 1.67 68.69 129.82 29.97 80.84 14.01 168.800 1.53 93.69 129.03 37.17 125.56 27.91 123.85 53.93 84.04 23.400 And the number of withholding allowances claimed is — 0 1 5.43 55.37 57.53 184.65 120.33 48.080 2.97 109.43 308.71 173.65% $17.45 213.29 39.200 1.15 65.34 35.84 14.19 73.67 140.29 39.67 17.52 33.93 116.49 84.33 48.61 111.30 25.83 105.17 49.55 41.91 22.34 47.95 31.17 171.17 300.55 41.84 14.67 17.08 39.67 17.21 134.760 1.09 186.27 91.30 25.82 29.440 1.13 219.34 35.97 80.43 127.15 172.55 41.240 1.71 77.57 139.84 14.56 58.09 152.45 75.95 31.97 15.53 146.95 277.95 68.17 24.85 53.97 15.75 96.23 82.17 24.05 98.95 31.71 221.31 133.83 105.69 28.78 20.41 180.67 17.15 64.01 89.57 312.360 Page 60 $220 230 240 250 260 270 280 290 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 640 680 720 760 800 840 880 920 960 1.000 1.69 28.15 64.49 84.45 75.82 29.07 46.41 14.59 50.54 16.35 289.11 55.07 110.43 26.03 37.09 121.82 64.67 68.840 1.03 37.85 53.27 176.91 22.84 14.59 50.29 39.43 260.28 13.82 32.67 68.11 55.47 5.37 57.65% $12.65% $12.08 32.67 77.17 24.57 108.27 91.59 50.95 31.93 71.11 139.53 231.82 29.21 74.400 1.83 146.23 147.01 89.03 85.55 41.17 395.78 20.360 1.79 288.35 337.49 121.69 221.69 316.17 125.39 118.17 24.95 325.04 46.45 96.11 55.65 19.85 131.31 256.11 55.54 16.65% $12.080 1.41 14.87 114.65 283.78 20.54 16.78 20.43 26.91 22.91 22.83 105.67 17.280 2.35 109.63 155.05 248.960 2.65 19.640 1.56 27.33 48.19 73.01 263.61 133.95 132.85 53.800 1.65 378.05 201.560 1.08 71.91 43.78 20.95 36.54 16.04 23.43 26.97 15.49 84.04 23.10 16.71 77.320 1.97 25.97 15.21 33.71 13.35 109.71 13.81 44.28 13.59 50.39 227.55 65.49 89.000 2.65% $12.39 118.45 165.31 100.82 29.65 19.30 25.56 27.03 37.41 14.84 22.280 1.57 171.37 109.07 46.47 5.49 84.61 250.13 116.67 17.29 39.65% $12.87 114.30 25.52 18.54 16.10 16.63 59.320 2.59 90.200 1.19 73.41 66.71 13.56 27.10 16.120 1.13 177.720 1.93 197.320 1.79 240.28 20.21 134.21 42.55 41.30 25.31 100.17 252.320 2.34 35.31 102.15 64.81 44.65 19.91 22.41 14.65% $12.53 93.160 1.56 27.33 48.520 1.67 68.30 25.87 171.63 59.93 71.27 91.67 188.41 71.040 1.10 16.67 68.21 33.71 77.160 1.81 104.47 2 3 4 5 6 7 8 9 10 5.83 321.55 41.41 14.56 27.89 122.79 121.35 242.49 84.69 28.05 296.63 59.05 98.52 18.41 14.59 122.81 72.21 238.04 23.17 205.160 2.360 2.89 62.47 Publication 15-A (2012) .84 14.63 59.41 66.33 48.10 16.23 82.21 33.19 205.71 77.43 127.78 39.95 372.82 29.53 114.79 193.55 97.71 13.81 44.69 268.65 330.84 14.17 24.75 128.41 66.39 275.08 32.43 403.11 55.17 347.78 20.01 89.09 234.39 120.160 2.13 146.69 28.71 13.880 1.79 96.13 116.34 79.23 82.09 107.35 109.080 1.83 105.10 16.43 26.35 109.39 152.87 211.31 165.95 31.79 96.95 31.30 25.33 84.75 255.45 75.61 111.09 107.07 46.17 24.82 29.28 13.01 102.30 25.52 18.23 83.47 5.95 190.10 28.41 14.81 44.240 1.65 19.69 363.27 91.43 26.95 31.30 52.17 24.39 118.93 149.41 66.95 158.63 84.83 226.52 18.07 47.91 292.69 28.29 39.960 2.30 25.67 30.87 259.49 153.79 96.54 27.39 370.21 285.000 1.71 77.53 279.71 19.71 13.95 132.97 80.45 75.600 1.91 133.63 59.43 26.04 23.19 73.360 1.67 68.91 22.37 57.81 44.41 134.57 102.45 128.65 189.01 89.09 107.59 50.81 44.67 68.19 73.13 362.07 46.480 1.03 37.67 17.29 39.81 44.27 223.55 41.52 18.45 75.34 35.28 13.71 77.33 48.87 114.35 194.65 158.61 345.05 127.23 82.560 1.61 111.43 127.05 98.39 118.17 24.55 41.31 100.91 22.21 333.61 111.87 114.120 2.05 159.83 115.

85 901.920 4.23 605.840 4.520 4.17 475.87 387.57 297.01 533.03 150.000 3.57 636.03 343.37 322.41 355.25 541.77 430.59 297.33 161.29 152.23 684.31 256.720 4.840 2.55 220.33 607.71 349.15 300.240 4.47 516.09 275.640 2.23 556.39 545.160 4.37 232.45 188.51 597.73 619.27 399.03 391.600 3.57 715.01 581.19 245.99 310.89 482.23 271.53 359.23 318.99 405.21 603.05 614.25 413.51 374.840 3.63 $293.73 524.55 188.35 417.37 417.760 3.91 610.11 168.33 718.73 477.85 544.23 413.400 3.440 2.680 3.27 494.13 537.113.95 358.85 529.97 672.052.95 796.99 687.79 511.31 289.25 778.27 351.99 141. social security.59 163.55 154.200 3.29 152.37 925.73 138.15 347.520 2.03 736.400 3.71 491.680 4.11 680.95 643.73 138.47 741.49 617.21 413.73 674.77 463.840 2.680 2.99 766.35 322.200 3.760 3.77 416.81 1.53 407.07 785.47 564.07 424.880 3.11 992.25 271.25 157.63 425.320 4.13 300.93 372.07 864.47 421.59 809.69 783.45 293.37 201.51 145.63 $202.160 3.37 560.89 339.95 875.040 4.51 421.800 2.45 219.27 231.45 647.61 764.25 143.160 3.75 335.280 3.27 733.47 820.09 740.81 449.160 4.680 2.45 531.59 250.880 4.49 564.800 4.67 200.53 745.000 $2.17 838.33 207.19 570.07 706.99 533.71 257.75 709.05 282.77 653.65 813.65 553.25 699.85 401.39 722.61 685.87 624.75 430.41 403.07 943.99 453.05 566.15 188.29 527.65 655.15 395.83 269.089.35 370.17 333.19 285.19 635.25 461.37 640.071.71 301.880 2.720 2.95 453.03 519.51 790.41 194.65 411.63 $170.640 3.600 2.960 4.13 632.71 539.760 4.320 4.520 3.022.11 457.27 541.71 659.25 143.015.51 326.91 420.05 250.03 176.07 170.03 973.69 862.29 1.37 846.17 380.87 777.11 195.57 487.97 200.034.720 3.39 801.03 894.93 623.39 880.53 666.101.01 721.93 207.67 181.67 506.01 343.19 428.09 362.43 692.29 494.440 3.99 141.440 4.400 4.79 244.07 376.79 276.280 3.77 148.35 831.67 363.45 341.57 794.91 905.27 589.57 345.55 440.83 728.61 287.49 516.55 264.29 432.83 401.89 387.31 624.85 166.39 403.53 454.01 257.11 834.05 691.75 288.47 611.040 4.09 661.87 434.77 606.15 537.120 3.55 154.11 168.25 366.15 252.85 743.99 215.93 277.51 549.91 467.000 4.05 471.55 681.81 321.720 4.77 803.71 444.45 388.29 574.37 688.640 2.91 668.19 380.77 288.920 2.800 4.99 1.200 4.53 502.85 624.49 469.19 475.55 359.73 176.25 399.004.63 $5.960 5.89 175.37 512.680 4.85 166.77 724.99 358.29 748.11 314.35 465.81 368.81 852.31 432.560 3.11 409.13 789.35 281.55 535.61 473.63 207.93 515.09 599.37 545.91 826.63 $136.37 593.13 347.040 and over Publication 15-A (2012) $341.99 628.29 304.37 170.33 289.69 586.440 2.11 490.47 662.51 711.19 523.120 4.81 1.81 273.63 330.07 504.040 3.720 3.43 436.11 1.520 3.45 436.63 $388.63 520.63 Do not use this table.33 797.51 948.49 374.33 337.49 326.960 3.33 479.41 450.93 239.69 491.29 446.240 3.79 416.440 3.47 899.41 598.23 366.87 294.61 520.11 362.63 568.89 245.85 220.51 145.65 316.55 630.45 578.840 3.83 306.19 213.57 440.97 358.29 256.21 887.560 2.77 240.640 4.75 478.280 4.81 227.43 578.23 461.51 407.01 391.080 4.77 1.51 195.13 868.41 179.71 586.21 966.25 494.33 527.89 577.07 519.15 220.67 232.89 434.41 308.51 163.39 643.63 $136.77 202.91 325.43 341.33 955.69 396.800 3.97 232.73 349.49 279.81 511.79 679.31 527.51 145.760 4.55 312.25 318.63 $138.67 268.85 189.05 519.03 208.080 3.99 263.55 407.29 214.15 490.77 511.65 363.95 595.63 $136.29 479.360 3.33 876.63 378.11 267.69 349.09 819.37 767.67 316.29 182.59 182.07 234.55 1.360 3.33 560.73 832.99 141.07 552.29 351.61 330.05 329.960 3.81 591.65 458.55 454.95 405.27 263.03 296.43 850.51 469.21 808.81 694.59 730.51 1.640 3.37 1.91 562.21 461.11 1.51 502.37 498.69 941.35 560.49 696.99 438.47 978.29 827.360 4.57 262.57 392.33 465.03 661.560 2.57 582.93 420.87 482.25 636.17 618.17 759.65 601.59 1.07 159.600 4.600 3.99 581.79 463.11 585.03 486.27 304.99 183.85 980.600 2.03 150.81 195.93 467.43 771.81 773.640 4.29 906.63 283.79 321.37 1.080 3.17 428.59 1.15 586.79 758.67 458.09 504.07 1.150.83 591.85 1.45 483.75 251.09 314.57 535.85 259.35 607.87 529.59 345.87 698.75 219.21 508.85 1.027.73 208.37 1.89 214.33 384.79 606.99 151.39 450.17 680.01 486.31 782.59 535.064. See page 47 for instructions.65 506.73 572.67 610.25 1.49 212.25 936.27 654.11 537.87 577.800 3.SINGLE Persons—MONTHLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $2.97 405.076.97 453.11 504.63 175. Page 61 .77 335.73 382.920 2.39 355.25 446.920 4.25 857.23 508.29 985.89 529.560 4.41 226.800 2.760 2.480 3.120 3.83 449.49 421.059.920 3.85 496.320 3.95 548.35 752.15 177.59 520.37 170.61 378.000 4.33 176.07 457.520 2.29 669.083.75 525.03 566.81 463.29 152.13 442.23 238.85 306.880 4.03 1.41 545.17 523.77 558.85 822.51 644.59 440.003.320 3.25 223.040.400 2.83 649.97 595.39 498.79 558.880 2.31 479.240 4.81 416.59 967.11 552.65 892.480 2.010.138.77 383.125.81 157.63 473.53 312.89 292.97 310.83 354.17 570.07 1.73 396.73 254.15 442.55 502.33 1.91 747.03 438.43 388.59 392.99 924.11 226.19 333.31 384.05 424.61 615.03 150.07 281.280 4.39 308.83 807.85 482.87 856.760 2.13 490.51 231.69 634.73 138.240 3.85 672.11 913.23 206.81 639.55 918.95 954.81 496.33 655.51 454.99 486.840 4.960 5.120 4.63 $246.07 471.35 673.040 3.75 383.77 148.43 929.73 429.65 734.73 990.59 568.680 3.51 869.37 465.75 573.63 172.59 473.41 260.61 425.73 911.720 2.91 372.07 201.87 339.03 248.59 213.33 432.99 391.35 512.77 478.69 539.51 279.77 170.59 163.25 143.73 144.77 961.73 444.21 556.000 5.13 395.21 729.81 164.97 264.71 225.01 642.55 997.07 647.89 182.31 574.11 755.560 3.560 4.55 582.080 4.97 548.05 770.55 839.69 444.19 186.040 And the number of withholding allowances claimed is — 0 1 2 3 4 5 6 7 8 9 10 The amount of income.97 500.29 622.480 4.63 238.880 3.95 717.81 931.960 4.85 354.43 483.17 917.03 614.33 512.480 3.046.93 184.600 4.25 589.79 368.000 3.83 496.480 4.37 275.49 244.77 148.200 4.33 1.53 269.41 498.47 374.31 703.55 760.61 568.85 449.59 663.33 161.81 544.162.360 4.520 4.99 845.21 366.07 599.01 296.31 337.47 469.59 888.81 157.67 411.93 325.03 815.83 544.61 843.09 552.91 515.07 329.45 251.440 4.07 159.03 471.67 553.11 632.53 549.39 593.43 626.37 370.71 396.55 487.73 753.25 189.59 487.13 710.59 615.75 630.09 457.71 193.21 651.43 531.400 4.13 585.01 438.33 242.69 704.77 882.53 597.29 399.95 500.73 301.27 446.93 562.480 2.85 577.09 409.53 237.03 424. and Medicare taxes to be withheld is — $436.920 3.55 157.05 376.01 225.

81 44.89 175.15 427.99 197.59 50.19 73.07 408.03 222.77 184.34 35.03 37.81 44.34 35.11 55.08 32.41 271.11 55.95 140.000 1.17 248.79 96.320 2.87 114.55 154.73 333.09 166.39 229.600 1.13 191.67 68.43 222.37 183.75 87.440 2.89 62.93 71.03 328.05 98.33 253.35 109.13 116.99 260.81 55.29 39.73 138.45 75.47 136.09 230.65 120.07 159.71 77.13 255.89 259.55 41.400 2.47 247.200 1.73 222.35 109.34 35.03 37.89 62.65% $31.19 73.51 209.08 32.37 170.03 37.53 192.95 132.55 41.61 147.33 321.81 44.53 93.29 152.09 135.43 127.91 123.41 66.43 191.63 221.080 1.15 379.65 203.11 55.41 66.19 104.59 164.760 1.85 53.480 2.55 41.85 53.040 3.95 309.11 177.55 41.81 157.59 50.08 32.81 353.89 419.43 127.21 134.040 2.34 35.07 247.640 1.67 68.15 64.57 102.83 105.13 116.63 59.85 166.37 246.55 154.69 129.11 346.59 73.69 129.55 154.61 178.67 5.01 89.25 171.71 148.37 57.59 163.67 2 3 4 5 6 7 8 9 10 5.31 100.03 150.440 1.080 2.34 35.03 150.400 1.41 66.280 2.23 161.37 402.57 102.63 59.61 111.29 336.35 109.25 235.39 118.23 82.37 170.19 73.07 184.17 216.11 86.89 62.51 146.13 116.07 159.93 71. and Medicare taxes to be withheld is — 5.81 44.33 161.08 32.79 104.25 143.71 77.63 172.57 102.61 210.97 80.480 2.33 161.21 33.03 150.63 172.59 50.17 125.49 84.51 177.67 68.21 134.97 155.360 2.39 197.120 3.95 267.11 394.71 77.63 59.87 217.11 55.640 2.840 1.09 107.21 210.47 136.37 57.41 387.53 93.63 59.77 148.83 105.09 107.37 354.85 338.85 386.600 1.89 62.51 311.160 1.33 48.83 105.15 64.87 114.85 203.19 73.85 53.63 59.03 37.320 1.11 55.91 123.73 253.27 186.35 141.03 285.37 278.040 1.41 179.59 424.27 91.69 197.25 203.720 1.65% $31.81 157.63 457.08 32.07 46.73 138.37 57.35 204.680 1.03 37.37 215.33 48.03 37.65% $31.23 82.49 103.43 127.55 41.59 163.63 172.53 93.89 62.59 377.200 1.27 91.71 77.79 96.79 96.59 329.39 118.17 125.63 410.65 120.120 2.520 1.67 68.61 115.81 241.97 91.09 107.33 48.17 153.55 41.73 138.21 33.25 143.81 157.35 172.480 1.000 2.280 1.55 41.07 361.77 367.15 64.31 100.15 202.01 89.41 340.95 132.MARRIED Persons—MONTHLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $ 0 540 560 580 600 640 680 720 760 800 840 880 920 960 1.08 32.13 160.01 89.15 265.29 39.120 1.91 123.85 80.93 71.34 35.73 138.440 1.87 185.51 145.11 55.03 375.67 68.17 125.25 266.71 77.600 2.81 44.67 68.800 2.680 2.75 110.11 209.67 123.47 152.81 178.21 33.840 2.59 227.680 2.97 80.83 105.45 75.65% $31.61 242.37 57.77 279.41 85.97 80.71 77.27 91.21 178.560 2.07 159.95 204.05 98.11 272.63 98.85 298.41 208.31 100.55 41.160 2.760 2.65 140.39 118.89 291.05 205.21 33.91 179.120 1.25 143.69 300.47 136.11 441.85 53.81 305.21 33.29 39.21 241.11 55.99 141.09 107.09 107.21 33.87 114.85 171.85 234.57 102.33 67.89 62.03 37.13 128.99 229.160 2.81 44.51 272.880 1.960 2.400 1.79 167.25 303.05 110.080 1.51 358.680 1.45 110.81 44.45 75.520 2.000 3.85 53.49 84.71 77.67 68.960 3.77 320.000 3.05 98.15 177.77 153.11 55.29 152.960 3.280 2.29 291.19 73.33 48.81 157.69 129.240 1.51 145.77 216.37 57.27 91.800 2.75 87.87 249.31 147.55 391.51 145.63 66.01 148.11 240.33 190.79 96.75 142.61 111.89 371.27 91.07 313.400 2.83 192.41 66.040 2.05 173.23 129.63 59.41 179.99 295.09 107.61 111.13 223.69 260.040 3.37 57.07 215.73 138.97 80.33 369.53 93.99 141.11 168.37 57.31 100.21 134.51 145.69 133.85 53.63 284.27 91.75 87.85 53.65 172.57 102.43 127.75 87.34 35.17 125.27 91. social security.59 50.03 37.33 161.760 2.13 116.83 160.95 235.97 80.01 116.07 46.63 316.080 3.95 132.43 127.280 1.07 46.41 66.45 75.15 79.17 284.11 55.000 1.21 146.05 98.33 285.89 175.83 105.33 48.03 159.91 123.800 1.91 147.11 168.03 190.920 1.79 96.760 1.65 120.01 180.95 132.23 82.91 210.05 141.31 100.05 98.360 1.67 91.240 2.41 66.07 46.45 78.89 196.89 73.03 254.93 71.27 122.67 5.89 466.65% $31.93 130.15 332.29 39.53 93.63 59.360 1.77 248.15 111.01 89.29 39.57 153.200 2.67 5.53 160.15 64.17 125.49 84.69 129.19 73.27 154.87 122.41 303.34 35.03 150.93 71.25 143.25 143.93 71.08 32.59 291.07 46.120 2.37 60.89 62.75 87.83 105.41 179.29 42.21 273.33 161.240 2.91 242.23 82.07 46.61 111.93 71.95 132.39 261.13 116.05 98.55 344.34 35.43 292.93 71.19 73.53 128.29 39.440 2.080 2.85 266.23 97.35 236.55 266.560 2.57 102.85 166.65% $31.17 125.75 87.47 279.45 75.720 1.47 216.34 35.85 53.47 325.71 77.85 166.83 129.31 211.59 50.200 And the number of withholding allowances claimed is — 0 1 5.29 39.31 179.37 57.67 5.19 136.41 240.08 32.75 87.29 228.69 129.33 416.65% $31.65% $31.21 134.840 2.360 2.13 116.08 32.51 241.09 107.07 46.81 44.77 148.640 2.29 152.43 254.49 84.560 1.39 118.55 171.61 111.65% $31.63 362.040 1.49 167.33 48.33 48.57 102.120 3.35 109.29 39.34 35.17 185.45 142.55 154.83 105.89 105.75 87.41 117.79 96.43 159.33 48.21 33.15 177.520 1.57 185.93 98.41 66.97 80.15 64.81 44.89 175.65 267.65 235.01 89.33 48.95 172.59 50.65% $31.920 2.27 91.97 123.69 165.720 2.85 53.63 252.320 1.65% $31.87 114.93 71.89 228.31 100.35 109.25 350.15 64.43 127.840 1.59 196.35 109.99 141.91 123.69 228.87 114.29 39.55 48.200 2.15 64.05 98.37 449.97 80.03 37.97 80.23 82.240 1.85 53.31 116.000 2.08 32.07 159.45 75.07 279.640 1.79 96.21 33.09 198.79 135.67 5.99 141.23 82.59 50.89 62.59 50.81 209.99 342.920 1.01 89.15 64.89 324.49 84.15 177.520 2.87 114.41 435.29 383.73 190.21 33.11 168.19 73.29 196.21 33.41 482.49 84.65 120.55 202.59 50.47 184.57 122.67 5.35 109.23 82.39 118.07 46.63 59.33 221.67 68.99 141.47 136.07 46.71 116.880 2.79 199.01 89.49 84.63 189.67 The amount of income.19 73.91 276.960 2.47 136.67 Publication 15-A (2012) .89 62.55 234.37 92.15 297.59 259.65 120.03 37.15 64.11 55.15 474.59 50.600 2.91 123.37 310.720 2.39 134.080 3.77 148.71 84.85 433.49 84.560 1.21 317.31 100.880 1.45 75.01 89.73 286.81 400.29 152.87 154.53 93.160 1.41 66.55 297.67 68.15 234.55 41.08 32.41 66.03 37.65 120.37 57.67 5.33 48.57 217.61 111.59 163.81 273.83 224.63 59.11 304.39 118.480 1.55 41.39 166.53 93.21 33.880 2.99 165.29 39.920 2.160 Page 62 $540 560 580 600 640 680 720 760 800 840 880 920 960 1.77 148.73 158.75 174.160 3.45 75.07 46.37 170.07 61.67 5.53 97.29 165.21 134.23 82.49 135.800 1.320 2.81 44.29 260.

27 986.25 573.69 288.45 188.61 457.77 543.25 358.31 592.97 470.81 623.91 642.41 705.01 788.75 638.53 391.27 309.71 794.41 753.97 309.MARRIED Persons—MONTHLY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $3.93 357.03 377.23 668.67 808.29 464.75 202.011.87 656.97 660.13 664.11 395.27 701.13 569.440 3.760 3.13 251.53 519.71 207.600 4.45 501.27 606.49 534.05 679.600 5.31 302.05 631.65 490.320 3.79 861.73 604.71 523.41 563.77 402.75 590.400 4.81 481.15 507.080 5.720 3.99 383.11 759.360 5.55 709.720 5.15 697.59 742.03 551.87 372.01 303.61 647.05 536.49 819.97 518.01 503.99 660.17 371.17 460.51 395.920 4.01 271.39 435.11 427.67 761.53 206.23 621.67 666.25 389.97 390.51 332.11 854.93 184.33 544.200 5.81 766.51 364.19 227.39 352.83 $395.13 283.73 699.81 396.360 3.560 5.45 453.15 887.99 352.760 4.51 724.23 315.63 823.07 631.280 4.01 208.01 978.69 351.57 980.000 4.01 565.69 383.19 493.93 675.47 339.81 576.27 214.03 788.21 301.640 3.57 600.47 406.25 326.79 209.81 671.560 3.95 485.31 1.31 782.43 705.81 433.160 5.45 833.21 333.49 866.85 609.21 683.23 573.280 5.95 532.75 543.920 4.47 370.05 328.400 5.09 321.21 588.400 4.35 544.83 623.200 4.97 803.97 246.37 815.35 264.97 755.63 538.800 $3.79 290.89 642.51 439.59 790.35 639.73 376.21 445.55 357.640 4.21 398.640 4.200 3.49 226.01 423.87 277.29 351.440 4.27 573.31 639.63 680.53 899.35 359.35 497.69 713.45 265.97 214.27 844.440 3.59 505.15 650.13 379.09 489.23 195.33 497.93 404.63 407.09 631.97 485.77 339.09 353.800 3.47 738.33 376.75 733.27 383.600 5.19 778.120 4.43 563.79 227.53 486.13 474.83 528.09 584.57 647.59 382.55 424.71 190.13 522.680 5.71 841.31 924.37 435.19 683.000 5.440 4.45 233.05 964.01 375.480 3.23 906.57 377.640 5.85 656.280 5.61 301.57 552.03 741.49 486.53 852.29 559.37 720.800 4.05 408.45 296.07 726.69 428.81 528.93 817.15 460.760 5.61 333.31 687.840 3.71 239.93 485.15 420.47 453.91 302.27 277.27 245.65 680.29 701.07 584.83 $5.05 551.560 4.57 424.35 295.05 821.19 588.23 716.53 220.39 530.95 295.880 3.23 220.19 460.91 270.45 201.83 315.41 426. and Medicare taxes to be withheld is — $490.240 5.95 675.99 320.91 594.160 5.09 441.43 377.37 862.93 865.77 638.77 780.17 276.17 602.440 5.29 796.31 369.45 928.95 327.01 239.39 387.85 466.01 741.89 452.49 501.47 596.07 441.07 370.680 3.99 755.75 233.880 4.880 3.39 257.39 320.040 4.59 457.87 514.43 468.11 569.63 633.99 518.280 3.680 3.89 594.280 4.83 283.67 856.35 449.57 742.89 547.45 738.75 415.75 510.79 495.85 846.47 307.67 713.59 695.19 322.19 412.57 472.65 326.73 414.55 519.37 482.07 774.41 658.240 3.79 671.21 730.75 875.93 184. Page 63 .31 972.45 188.31 416.99 613.79 623.79 258.93 221.21 364.720 4.23 526.75 265.73 651.97 613.55 804.83 220.320 4.29 511.39 289.520 3.960 4.55 614.09 394.81 364.57 567.01 693.27 559.33 782.59 600.37 672.640 5.200 4.360 5.53 251.160 4.77 685.49 321.65 443.27 511.21 540.11 474.83 386.55 389.35 232.33 408.960 4.960 5.71 889.43 282.49 197.23 252.520 5.23 811.85 514.99 565.91 452.45 373.37 530.560 3.79 766.01 883.11 617.15 555.89 879.97 193.27 939.07 402.11 807.25 478.57 614.61 270.31 734.23 195.53 283.83 $309.01 551.89 784.61 238.600 4.27 204.23 478.97 898.67 432.49 629.79 448.13 617.400 3.53 315.67 903.43 420.65 295.85 561.23 953.93 532.15 745.97 565.71 556.97 708.93 253.040 4.080 4.19 186.080 4.840 4.53 662.79 956.67 476.800 3.37 401.65 633.23 350.75 367.69 666.95 580.47 691.49 290.27 796.040 5.55 567.480 4.71 476.67 618.75 200.01 202.49 771.45 548.67 523.07 821.05 296.57 340.41 848.59 647.83 $348.17 555.15 792.33 639.240 5.95 390.79 400.59 414.19 507.15 602.61 505.640 3.920 3.23 284.67 571.47 643.63 775.760 5.91 333.91 499.27 526.840 4.61 600.61 410.720 5.73 345.560 5.027.49 406.19 825.71 936. See page 47 for instructions.93 316.29 654.13 314.93 912.53 947.43 515.75 462.920 3.31 544.37 577.23 763.55 472.75 328.57 1.75 780.39 577.83 $181.03 408.43 658.55 757.440 5.240 3.65 395.19 290.01 518.49 676.160 4.09 258.59 552.95 437.27 654.003.09 226.83 $181.89 737.77 371.57 519.35 402.71 428.49 548.71 302.05 774.69 571.49 453.65 358.79 576.200 5.77 733.320 5.99 470.520 4.91 689.57 790.53 439.600 3.89 499.45 691.57 695.19 540.71 651.63 728.85 389.63 870.83 576.83 Do not use this table.87 561.960 5.53 567.79 1.19 730.05 869.19 873.45 643.51 771.45 881.27 891.23 398.19 365.77 590.45 328.51 534.61 365.480 5.760 4.43 345.720 3.39 672.040 5.39 482.480 5.480 3.79 590.65 538.17 507.05 233.37 767.13 346.53 581.320 4.57 308.73 509.01 931.320 3.05 503.65 585.91 404.33 734.240 4.53 534.45 468.51 581.71 381.49 358.89 689.840 and over Publication 15-A (2012) $443.33 592.29 606.01 646.17 697.83 $277.760 3.03 646.21 635.97 532.87 609.79 908.53 346.75 495.120 5.03 598.080 5.11 712.35 592.93 284.400 5.99 708.35 327.93 452.97 945.03 693.85 751.120 5.07 679.77 448.51 486.07 536.019.93 722.53 757.83 $182.17 308.51 676.33 449.480 4.93 580.79 813.43 610.17 650.83 433.000 5.45 420.95 358.87 308.49 258.45 515.520 3.05 726.75 828.73 313.27 431.17 412.75 557.81 813.03 503.59 837.600 3.400 3.25 716.19 635.31 559.97 437.23 540.85 799.33 687.65 263.93 627.000 4.53 709.280 3.41 468.73 461.27 340.97 850.69 523.720 4.31 239.85 421.99 423.05 584.69 320.05 1.31 877.11 664.360 3.29 416.55 662.39 625.89 414.01 470.69 476.25 431.57 885.23 858.01 334.19 259.21 493.87 466.23 493.49 961.23 445.19 186.01 836.53 804.03 345.05 361.89 832.31 213.27 749.31 334.91 547.63 490.79 322.83 252.15 840.25 668.83 347.49 914.41 800.17 339.51 629.91 365.120 4.95 627.27 478.07 489.57 245.11 522.800 4.93 189.47 548.840 3.49 197.71 190.360 4.05 916.87 340.49 724.87 245.69 618.19 445.93 439. social security.83 $214.25 621.360 4.680 4.03 456.57 837.75 685.19 195.79 528.57 276.83 $246.25 526.680 5.29 749.79 718.71 271.05 211.79 543.31 606.19 920.57 932.71 461.71 509.45 596.05 598.31 464.71 604.09 536.41 895.71 334.49 581.73 556.57 215.680 4.240 4.880 4.37 625.800 5.61 552.63 443.97 278.09 289.33 829.31 511.83 481.520 5.85 704.73 746.320 5.41 515.31 829.05 456.840 And the number of withholding allowances claimed is — 0 1 2 3 4 5 6 7 8 9 10 The amount of income.97 193.13 427.63 585.53 614.93 770.87 419.41 610.71 699.95 722.71 746.29 383.47 501.05 264.75 297.75 923.75 970.31 270.01 598.77 495.81 718.25 763.93 499.53 994.560 4.45 786.43 314.520 4.79 353.97 342.

36 6.51 5.70 6.88 24.83 5.44 17.51 5.56 22.78 1.29 5.65% $0.14 3.47 3.27 1.58 21.98 5.22 8.61 28.37 24.53 6.44 1.95 26.76 0.17 6.44 1.12 26.10 44.32 4.76 0.27 23.49 4.27 1.39 8.12 2.73 18.37 18.93 43.42 15.22 25.42 40.85 10.44 38.81 3.93 16.80 2.97 6.97 3.25 17.34 5.25 35.47 3.88 13.80 2.12 42.22 14.83 9.12 2.29 6.70 6.10 29.29 2.63 2.97 3.76 0.76 0.27 1.49 13.51 5.09 26.88 10.27 21.46 2.66 12.59 16.36 9.85 6.66 4.95 2.75 19.76 0.12 2.44 24.20 11.90 19.41 23.47 6.31 9.61 1.58 14.58 35.61 2.61 1.47 3.95 2.90 28.78 1.75 24.31 3.03 14.10 40.17 5.27 41.29 5.24 16.36 14.53 10.54 11.37 13.07 11.10 1.49 7.02 15.59 20.95 41.75 36.46 3.03 7.75 26.36 6.86 21.10 20.12 2.56 9.80 2.15 4.49 6.95 2.19 16.63 2.19 18.29 5.98 4. social security.78 36.76 0.12 2.95 2.68 5.20 13.98 4.56 19.29 4.97 5.41 21.46 2.90 24.17 14.12 2.47 3.12 2.90 15.39 19.44 28.39 21.46 4.61 17.19 9.37 7.95 2.93 18.59 27.78 18.31 3.02 9.61 31.15 4.49 9.03 7.07 13.20 21.68 15.64 3.66 14.56 17.10 33.34 17.10 1.76 30.10 27.93 1.09 17.88 8.68 6.93 35.73 13.02 6.36 20.42 22.73 24.71 25.70 10.02 13.59 37.93 22.65% $0.76 25.83 5.92 19.53 6.32 11.78 1.78 29.05 20.07 15.59 18.25 22.09 28.71 14.61 1.71 16.59 23.93 1.03 19.09 23.66 4.65% $0.93 39.51 15.24 33.27 33.92 23.37 9.59 40.41 30.29 2.86 14.27 1.65% $0.65% $1.88 16.14 5.49 11.39 11.14 3.12 45.76 23.92 27.71 7.53 7.61 3.29 2.10 23.80 5.88 22.02 20.07 26.63 5.64 8.78 43.29 2.32 9.75 21.20 9.63 3.83 7.44 1.42 13.29 2.22 9.27 37.53 19.61 46.19 8.32 5.86 7.44 19.39 29.22 21.03 9.14 9.90 17.73 10.03 7.14 3.98 8.10 1.71 10.61 22.54 14.80 2.61 26.98 10.12 20.15 10.58 25.09 34.76 34.61 1.15 4.93 1.92 16.32 4.12 31.64 3.93 32.64 3.00 5.83 13.07 20.70 6.15 4.86 18.31 4.92 30.98 4.88 18.19 11.29 2.63 2.53 16.42 32.90 26.09 21.12 24.59 33.10 1.29 5.27 1.78 39.17 5.68 5.63 2.81 8.25 15.07 22.75 15.29 5.66 7.98 12.15 4.88 8.14 3.10 1.61 24.31 3.95 2.10 25.81 6.76 19.95 48.07 17.93 1.14 3.97 3.80 2.27 30.12 22.83 5.64 3.51 8.02 6.17 5.03 17.27 1.07 10.51 13.15 8.81 3.56 13.42 36.44 26.12 2.25 24.85 7.39 15.00 7.49 4.70 13.95 24.93 1.20 7.51 5.90 21.42 20.37 8.10 1.61 1.22 10.65% $0.95 19.73 30.00 16.39 23.76 0.73 16.00 5.61 42.10 2.93 1.64 6.54 22.88 20.17 8.02 6.32 4.92 14.10 16.78 1.47 3.44 30.34 12.95 3.56 11.93 1.47 3.66 6.51 17.49 4.56 24.88 11.17 5.12 29.63 2.71 18.22 16.53 8.81 11.97 3.31 3.93 29.05 10.36 18.61 1.70 9.20 24.65% $0.14 4.76 27.10 1.07 24.83 5.76 41.90 10.92 37.29 5.71 8.15 6.61 20.31 7.78 24.61 35.29 5.37 15.58 19.24 22.42 24.14 3.25 26.14 3.34 5.07 29.51 11.64 3.71 21.56 15.78 32.83 15.75 13.29 5.88 26.68 9.42 18.34 10.95 34.32 4.95 2.76 0.27 25.49 4.05 25.36 6.54 7.90 32.36 8.41 18.68 7.27 1.56 8.54 10.00 5.54 8.37 20.34 5.59 29.20 15.37 22.02 7.19 6.24 24.20 17.81 5.97 3.53 12.42 26.15 4.10 1.95 45.24 18.78 1.05 8.92 25.73 20.98 4.97 3.31 3.81 3.44 1.70 17.90 13.15 5.54 18.27 3.86 12.71 23.05 12.85 9.76 16.29 2.44 2.61 38.15 13.85 12.66 4.64 3.34 5.46 2.36 12.24 20.03 21.14 7.29 3.09 13.51 7.10 36.41 25.09 15.71 12.09 19.29 5.37 11.19 13.65% $0.47 3.05 16.98 4.46 2.92 21.73 11.95 22.85 15.58 28.86 16.17 16.46 2.66 4.34 15.05 18.49 4.00 9.10 1.64 10.24 10.44 1.17 10.59 25.93 27.66 10.25 19.64 5.46 6.80 7.19 6.31 3.93 24.44 1.27 1.46 2.34 8.17 12.36 16.68 13.29 2.27 44.78 20.86 7.70 19.12 38.41 14.68 5.20 19.76 37.32 13.65% $0.19 6.53 6.93 1.05 14.92 12.76 0.36 6.80 4.39 9.64 3.19 6.41 27.63 2.31 5.95 2.31 3.66 4.10 18.75 28.59 14.44 45.03 12.00 5.02 6.61 1.22 12.12 34.81 3.44 21.27 17.42 29.90 11.61 1.05 23.46 2.44 1.71 7.70 21.05 27.98 4.07 33.68 18.95 30.32 4.41 12.24 27.93 20.41 11.02 11.75 11.37 7. and Medicare taxes to be withheld is — 5.19 20.80 2.73 8.93 1.10 1.54 16.76 1.83 6.22 28.58 11.73 27.00 6.70 15.97 3.58 23.24 14.92 34.85 6.63 2.76 0.53 21.78 1.00 5.66 4.95 2.78 1.03 23.83 5.54 20.54 25.44 3.81 3.29 5.95 28.58 12.63 7.47 4.39 26.68 5.25 31.75 17.27 19.97 3.78 22.44 34.12 4.32 4.44 1.80 2.44 1.25 28.61 1.12 2.34 7.85 19.00 14.86 10.75 32.93 1.95 5.78 47.85 6.27 1.49 4.86 23.41 16.80 2.54 7.86 8.86 7.78 1.51 5.63 2.20 8.22 23.02 17.00 11.09 38.03 10.05 9.68 11.81 3.56 26.83 11.53 14.22 19.47 10.32 7.76 21.24 12.65% $0.47 8.93 2.41 34.39 12.78 2.76 14.46 2.78 27.SINGLE Persons—DAILY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $ 0 12 15 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 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 165 168 171 174 177 180 183 186 189 192 195 198 201 204 207 210 213 216 Page 64 $12 15 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 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 165 168 171 174 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 And the number of withholding allowances claimed is — 0 1 2 3 4 5 6 7 8 9 10 The amount of income.25 39.12 5.58 17.65% $0.85 17.09 31.78 1.17 5.70 7.44 41.98 6.24 30.29 Publication 15-A (2012) .73 22.39 17.25 13.58 31.34 5.12 49.85 6.81 3.20 7.27 28.27 1.78 4.56 29.95 37.97 8.

49 43.34 64.66 78.89 77.51 41.90 57.32 88.81 102.15 56.19 49.90 60.64 42.02 90.48 38.04 $32.81 30.36 68.11 67.81 71.87 75.78 60.71 71.02 52.34 37.44 77.24 95.71 79.57 95.83 46.51 52.37 59.15 32.63 44.34 94.51 63.36 43.66 62.90 68.53 65.31 44.36 62.07 68.80 26.22 53.68 39.17 58.00 84.24 73.23 71.91 71.68 73.83 30.20 55.02 48.54 67.32 50.46 29.85 37.81 32.91 78.32 35.71 53. Page 65 .32 30.39 65.46 32.17 47.46 47.34 60.73 48.32 53.15 49.37 55.17 33.78 79.64 39.88 59.91 86.54 63.88 73.44 59.24 65.47 74.89 80.44 66.23 93.37 41.71 68.73 59.88 48.22 46.91 90.13 72.91 98.63 26.36 54.14 51.02 56.57 91.39 54.24 87.68 58.58 67.57 61.00 70.05 48.32 43.03 65.00 36.07 79.03 68.70 75.32 62.64 46.00 33.00 62.19 45.19 38.00 77.13 76.34 75.37 77.68 53.46 25.57 87.85 51.00 66.68 68.07 61.97 27.80 41.87 49.04 $25.21 58.66 48.21 51.66 51.31 52.39 57.55 70.68 50.04 $20.47 81.07 57.70 55.00 30.88 62.85 70.22 67.97 23.34 71.98 56.48 29.36 88.78 86.44 70.98 31.54 71.05 56.92 80.44 88.15 34.39 75.73 77.07 76.81 36.03 76.64 35.36 73. and Medicare taxes to be withheld is — $50.68 62.81 82.15 60.68 80.89 84.66 31.66 71.03 43.89 66.57 58.81 86.34 82.00 81.98 34.51 60.23 89.70 86.87 60.14 33.45 83.19 71.48 41.21 62.39 79.70 67.89 92.58 93.66 37.03 47.13 68.51 45.58 70.00 54.22 49.90 50.81 94.21 54.00 57.97 50.34 90.85 59.03 72.51 49.07 87.78 64.57 69.48 27.58 78.00 55.81 58.48 52.02 70.68 60.98 48.79 77.78 71.58 81.49 54. social security.46 51.44 85.37 70.89 55.44 63.71 64.63 48.79 70.78 90.13 87.81 64.53 58.39 61.13 61.88 77.47 63.36 66.79 59.24 84.81 68.49 40.55 59.97 30.36 69.81 47.80 45.68 46.63 28.19 67.19 42.34 41.34 59.36 39.05 74.04 $27.14 55.19 53.57 65.90 82.17 31.56 73.02 64.57 80.71 61.45 57.58 97.97 32.32 61.23 82.91 75.22 82.56 54.56 80.44 74.36 96.36 77.20 77.92 88.11 89.36 72.80 30.73 62.80 52.11 70.55 81.91 67.70 37.45 72.36 64.49 32.92 66.92 91.48 45.51 67.63 30.17 62.04 The amount of income.88 81.21 76.44 81.71 46.23 74.34 31.90 86.20 51.07 72.31 26.98 37.37 48.45 68.13 65.81 54.13 99.66 60.47 85.05 52.13 79.15 38.90 53.70 98.32 51.92 73.80 22.46 21.44 52.90 75.34 44.47 88.00 92.70 40.70 64.02 72.14 28.31 41.81 90.02 98.39 50.87 57.37 44.79 66.98 59.19 56.78 82.31 55.32 69.58 63.92 100.34 86.48 34.73 51.53 51.11 93.34 66.31 28.14 44.81 25.70 70.87 68.83 38.02 45.85 66.36 92.21 65.98 41.22 78.21 87.05 70.34 48.47 77.66 40.04 $42.15 53.89 62.70 82.85 44.68 96.05 81.04 $35.14 23.49 36.02 61.34 52.64 31.36 100.87 39.24 80.78 68.45 79.14 47.02 41.87 42.91 94.23 56.57 83.56 62.66 44.22 71.14 30.24 91.20 73.03 58.48 24.64 27.48 49.04 Do not use this table.07 83.20 44.32 39.70 66.46 43.11 63.57 72.80 34.92 84.79 92.70 44.20 47.00 73.83 64.32 46.63 40.02 83.66 56.51 38.87 46.54 42.13 91.00 88.00 59.71 42.49 62.37 52.19 35.53 43.85 48.SINGLE Persons—DAILY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $219 222 225 228 231 234 237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 309 312 315 318 321 324 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 $222 225 228 231 234 237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 309 312 315 318 321 324 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 391 And the number of withholding allowances claimed is — 0 1 2 3 4 5 6 7 8 9 10 $22.45 94.36 57.47 70.70 93.64 57.55 52.66 64.83 32.17 51.51 56.71 75.31 48.88 55.05 63.17 44.87 64. See page 47 for instructions.83 35.90 71.39 68.04 $29.81 27.45 90.14 40.21 73.54 49.66 86.54 52.32 73.17 40.32 80.80 37.91 60.46 27.70 73.14 26.34 57.31 33.20 40.54 74.81 79.34 68.71 57.03 50.02 75.00 43.88 66.57 76.00 61.85 62.63 21.87 53.32 66.90 64.53 54.07 65.66 29.55 67.24 76.02 37.88 51.89 69.34 63.83 42.00 50.63 23.20 69.32 28.70 51.55 89.79 73.64 25.70 102.68 76.66 90.83 49.87 71.32 77.00 47.53 69.79 62.92 77.79 81.49 51.32 55.36 80.58 74.36 35.68 69.58 101.58 85.14 36.73 70.81 39.89 58.73 84.03 39.19 60.22 64.53 62.22 56.53 36.20 62.85 55.49 28.11 78.39 46.05 45.92 96.17 36.97 36.19 64.64 29.05 78.56 84.81 98.37 66.55 56.24 69.48 56.46 23.63 51.17 66.24 62.21 69.97 25.71 50.88 70.63 37.66 82.85 40.07 54.34 79.00 65.24 99.70 48.02 67.37 74.02 79.15 45.66 75.23 63.66 55.54 45.63 33.91 64.68 84.49 47.55 85.47 96.49 58.68 35.66 67.04 $39.20 58.53 40.54 56.80 48.07 50.92 104.70 89.73 81.73 55.81 43.17 55.32 84.55 63.49 30.20 66.36 84.70 78.03 54.98 45.15 27.23 67.89 88.97 39.88 44.55 78.02 94.54 60.64 53.45 75.32 58.55 74.56 51.45 64.53 47.97 43.51 32.98 29.15 29.31 31.39 72.00 39.02 63.32 57.92 69.83 57.97 54.47 92.68 32.56 47.56 65.34 34.56 76.37 63.83 60.47 100.78 53.79 96.91 82.66 53.66 59.11 74.36 61.56 58.21 84.13 95.51 34.46 40.73 66.68 91.85 34.32 32.68 65.80 24.89 73.23 60.45 86.36 46.05 59.31 37.70 59.46 36.80 28.70 62.39 83.58 89.73 73.44 55.81 75.79 88.90 79.97 46.22 60.11 85.78 75.54 78.81 50.22 75.15 42.23 85.47 66.78 57.98 27.11 56.11 59.68 64.56 69.66 33.13 83.02 34.02 68.53 73.45 61.79 84.34 55.64 49.11 81.31 24.04 $391 and over Publication 15-A (2012) $46.68 57.02 59.02 86.83 53.48 31.70 71.36 50.23 78.21 80.05 67.03 61.68 42.98 52.68 87.

10 24.29 16.09 27.80 2.44 34.29 2.64 3.83 5.75 15.27 25.24 9.80 2.10 33.95 2.46 35.85 6.15 4.66 9.97 25.36 6.78 1.93 32.49 6.19 8.81 7.88 8.92 18.58 13.65% $1.39 23.25 19.75 10.78 26.24 12.98 7.20 7.09 15.90 9.29 2.86 18.54 12.73 9.44 18.51 5.29 20.39 13.03 16.78 14.90 9.75 21.05 20.05 9.97 3.14 4.97 3.61 14.49 4.56 8.24 15.71 20.36 6.98 4.78 1.56 12.36 6.41 9.34 5.56 10.53 6.95 27.14 5.71 12.19 6.02 12.29 2.86 7.51 6.36 7.32 6.54 17.98 4.12 2.14 3.46 38.49 4.85 6.46 2.61 30.68 5.02 8.88 19.80 2.54 7.83 11.75 23.03 7.95 2.54 7.15 4.95 2.27 20.68 5.53 10.59 28.49 4.70 9.66 4.81 5.86 7.92 22.80 38.68 13.29 24.10 31.59 11.65% $1.93 30.09 13.41 11.85 11.14 3.90 13.31 3.31 3.02 9.41 24.39 18.47 3.46 27.47 3.80 21.65% $1.97 35.75 27.17 11.19 10.41 13.42 21.92 12.19 13.39 16.92 24.15 4.15 9.75 12.10 13.98 4.37 7.14 3.93 19.93 13.76 18.75 25.85 14.73 19.73 15.80 2.14 3.19 6.42 30.97 20.51 8.17 7.12 3.93 14.71 18.97 3.92 20.31 3.22 20.12 19.78 33.54 19.17 5.58 14.90 23.58 18.27 16.64 3.31 3.44 27.56 17.97 3.58 16.36 13.76 15.86 7.54 7.76 12.61 28.68 5.95 2.92 29.22 8.95 19.27 29.46 29.65% $1.44 14.05 11.85 6.34 5.90 12.53 14.46 33.12 37.03 11.24 19.36 10.80 3.95 36.63 2.85 6.47 3.41 26.09 29.78 1.46 2.51 9.73 8.54 15.MARRIED Persons—DAILY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $ 0 27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 165 168 171 174 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 228 231 Page 66 $27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 165 168 171 174 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 228 231 234 And the number of withholding allowances claimed is — 0 1 5.81 3.29 28.29 18.47 5.65% $1.14 5.93 26.36 6.85 8.29 2.71 16.97 31.31 5.49 9.65% $1.65% $1.10 22.64 4.85 9.95 3.63 20.83 5.61 19.98 5.56 9.49 4.00 5.66 4.73 10.00 10.24 14.42 19.80 17.49 5.97 3.49 4.66 4.46 22.97 3.97 3.98 8.15 4.29 2.71 13.00 5.88 21.25 27.37 7.32 4.12 2.31 3.51 5.20 11.07 12.85 12.64 5.93 28.42 28.25 21.86 8.90 21.46 2.12 2.12 2.09 18.63 2.71 7.70 12.47 3.14 3.02 6.98 4.61 1.34 9.81 3.59 13.97 38.05 8.83 6.14 5.34 5.20 16.73 13.39 21.32 4.53 7.78 1.83 5.61 1.49 4.46 18.56 19.17 5.78 1.20 14.25 12. and Medicare taxes to be withheld is — 5.31 3.63 23.02 14.66 4.63 17.88 17.03 12.53 6.80 2.42 26.86 15.95 2.95 2.46 24.22 14.58 20.59 31.76 20.51 5.25 11.63 25.59 24.07 9.00 5.95 30.78 19.97 19.31 3.92 16.22 12.44 25.78 17.85 6.24 24.64 7.09 12.39 14.54 13.88 13.27 27.76 13.63 2.47 3.00 11.22 16.22 22.39 10.63 2.93 21.64 3.29 2.86 10.70 16.61 1.61 1.59 17.95 2.14 Publication 15-A (2012) .75 13.05 12.90 10.86 13.20 7.59 26.78 1.63 34.76 31.81 3.90 15.12 17.71 11.95 23.80 19.53 9.10 15.20 7.14 5.66 5.64 3.12 2.54 7.98 4.51 5.02 11.88 8.83 5.97 3.07 19.46 2.24 17.80 32.32 9.61 1.14 5.76 16.56 14.14 5.37 13.29 30.80 2.09 23.92 10.07 13.97 5.17 5.44 23.25 30.92 15.92 27.98 4.46 4.14 3.27 33.81 3.98 4.78 1.95 32.00 8.68 5.61 1.70 11.95 2.58 27.03 14.61 1.12 21.12 34.03 8.19 15.64 3.78 16.58 9.63 27.61 1.63 31.29 2.80 2.14 2 3 4 5 6 7 8 9 10 The amount of income.66 4.03 7.12 2.54 10.44 17.12 26.61 23.80 27.07 9.78 28.12 30.14 3.47 6.46 2.97 29.63 4.83 5.37 8.53 6.00 5.78 1.63 2.42 15.00 5.29 3.24 22.41 10.41 16.95 17.65% $1.19 6.56 21.15 4.95 25.80 2.59 20.88 10.00 7.22 18.46 2.05 8.83 5.80 2.88 15.29 35.71 9.51 5.03 9.59 14.44 32.17 5.05 17.78 1.65% $1.17 5.70 6.71 7.93 24.02 7.17 8.14 5.37 7.05 14.44 21.37 19.73 8.36 15.10 29.61 1.53 6.65% $1.25 15.53 16.39 11.02 6.10 26.56 13.53 6.68 6.63 29.56 8.39 8.63 36.78 30.27 18.86 12.24 26.78 35.73 21.09 10.20 10.27 22.97 4.59 22.90 18.80 34.14 3.46 2.15 4.71 7.90 25.03 7.27 31.65% $1.36 12.12 23.85 6.34 5.66 4.70 6.22 8.09 16.07 11.68 9.31 3.15 6.15 4.37 11.07 21.93 16.20 13.49 8.03 7.29 2.73 17.61 1.63 2.07 23.32 4.32 4.22 8.90 16.97 3.34 5.95 21.86 9.37 15.64 3.78 1.78 22.14 5.25 23.36 6.58 22.61 25.86 7.81 3.41 18.46 2.70 8.78 24.80 30.42 11.09 20.00 5.64 3.29 22.76 22.88 8.31 6.39 8.12 32.66 8.53 12.95 2.14 3.29 2.10 20.80 36.81 3.32 4.12 2.76 29.73 12.68 8.66 4.41 14.80 4.88 12.61 34.07 17.12 2.70 6.22 10.34 12.75 9.05 8.61 1.81 3.32 4.34 6.15 4.14 5.51 12.75 16.19 7.37 10.12 2.09 25.42 24.49 4.95 34.29 26.27 15.70 14.66 7.05 15.75 19.29 2.20 8.58 25.83 5.19 6.39 8.46 31.54 9.27 14.02 6.25 17.37 17.20 19.02 6.00 5.22 11.98 4.83 8.59 16.56 23.64 3.97 27.51 10.95 2.76 27.05 22.46 2.80 23.36 9.42 12.07 26.97 40.10 16.19 6.83 9.31 3.95 16.61 21.24 9.93 17.76 24.63 2.44 29.24 11.81 4.41 20.37 7.63 2.42 14.10 18.15 7.71 8.97 22.12 16.70 6.88 9.17 5.34 5.68 5.63 2.63 2.03 18.44 15.34 7.07 15.47 3.47 3.29 33.51 5.14 6.32 4.29 37.17 5.25 25.70 6.46 2.32 4.47 3.61 16.19 11.17 10.20 7.78 1.63 18.61 17.68 11.58 11.25 14.73 24.61 32.47 3.81 3.32 7.42 17.41 22.46 20.68 5.97 33.92 13.80 25.12 2.58 10.12 28.02 6.63 38.46 17.34 10. social security.

71 39.20 46.71 45.54 36.57 45.49 23.24 59.15 22.37 72.55 68.66 65.48 32.49 Do not use this table.90 48.36 59.17 26.39 50.07 58.90 53.26 64.47 60.22 46.32 59.51 35.81 65.89 59.04 74.54 54.70 53.07 66.20 44.88 36.02 49.70 58.54 49.20 49.58 68.70 46.32 29.88 56.68 47.22 50.15 79.66 50.54 45.48 28.73 43.85 48.47 75.58 55.15 71.04 67.66 44.64 39.51 40.31 25.04 63.92 53.47 55.88 38.71 50.02 62.51 49.68 27.58 79.57 70.89 48.64 42.68 52.00 63.15 60.89 56.79 74.11 46.32 49.36 63.05 39.22 37.73 45.31 41.13 77.87 41.15 64.90 58.58 60.15 29.21 54.00 36.79 60.66 46.31 39.36 78.98 24.13 62.55 43.55 48.70 51.91 47.44 56.70 68.02 65.03 37.34 65.05 52.85 51.13 50.15 33.21 45.34 48.45 56.17 39.05 36.45 51.02 73.32 38.70 31.68 59.89 54.37 45.26 75.49 32.00 30.64 24.11 64.45 47.66 61.39 44.15 31.66 68.78 58.05 60.21 59.31 23.49 $23.79 50.19 29.00 43.15 51.70 53.34 37.70 49.53 50.22 43.26 79.13 56.15 56.11 55.37 56.22 52.45 58.49 $27.39 40.83 38.83 25.79 46.32 56.26 72.36 34.90 46.83 29.49 $36.07 49.37 40.66 57.22 41.87 37.87 54.34 33.21 40.23 68.81 80.57 54.47 57.15 44.53 41.88 60.92 70.11 50.49 30.81 29.92 78.66 26.44 43.49 $32.54 43.71 54.90 55.37 61.20 33.49 38.32 67.81 27.22 61.53 44.15 40.00 67.64 20.48 21.55 64.78 42.32 47.39 62.51 27.03 46.44 60.00 71.04 51.49 25.66 53.70 37.87 34.56 47.36 70.68 50.79 67.98 39.22 48.19 43.47 78.04 82.34 44.02 31.31 32.89 52.22 57.34 53.48 19.70 72.02 56.56 55.32 42.91 56.78 51.36 57.21 51.24 57.54 34.00 47.23 72.31 34.91 49.91 58.55 60.53 48.32 45.07 47.03 55.68 34.05 57.23 44.44 45.87 50.15 75.48 24.13 58.32 31.23 53.68 63.58 64.36 74.19 36.20 35.68 70.24 63.23 61.66 28.88 49.91 76.00 46.53 33.07 42.34 55.21 43.00 43.45 53.36 48.23 57.79 52.26 58.15 58.57 52.51 42.64 26.85 37.56 40.37 34.03 39.66 45.45 73.73 60.68 66.24 66.36 32.03 33.66 43.64 31.64 37.81 61.11 57.07 44.02 69.19 45.66 32.57 66.81 69.66 55.49 36.36 39.68 42.51 46.66 41.26 54.98 26.54 38.85 42.48 37.81 38.45 69.81 49.66 30.00 52.55 41.19 34.36 55.87 32.78 46.83 31.56 53.36 50.21 66.49 41.66 34.32 54.68 49.39 55.19 47.20 40.53 39.91 61.48 39.91 51.26 51.02 47.44 64.47 51.32 36.03 42.26 68.81 42.91 53.02 33.15 53.19 51.48 26.05 50.00 45.21 56.32 25.39 42.92 74.05 43.79 48.49 $29.19 49.47 48.37 83.36 37.64 33.57 73.88 43.36 50. social security.00 50.85 29.81 22.19 40.49 43.05 41.20 51.13 73.98 30.81 25.17 30.70 44.17 46.02 29.56 44.17 48.21 63.02 52.37 53.23 51.90 44.88 40.68 32.39 46.34 47.36 30.32 63.03 48.54 52.36 47.32 52.92 57.89 43.07 51.24 48. See page 47 for instructions.49 45.66 39.36 52.34 58.56 49.04 53.81 31.81 54.57 56.89 50.02 49.88 45.45 62.37 38.23 46.70 51.56 63.17 37.00 25.73 54.81 72.55 57.64 29.47 71.54 57.83 40.68 45.98 41.07 53.34 39.15 37.98 22.37 65.03 50.56 38.37 58.07 40.32 23.91 68.15 24.47 67.71 35.70 61.78 61.55 54.20 38.89 67.02 44.02 38.02 54.34 51.11 44.90 42.32 27.45 45. Page 67 .85 31.56 51.66 48.34 42.58 49.89 45.81 58.78 44.81 51.02 40.37 56.49 34.51 31.02 58.85 35.32 33.47 53.45 65.71 41.79 71.39 48.39 37.03 52.MARRIED Persons—DAILY Payroll Period (For Wages Paid through December 2012) And the wages are – At least But less than $234 237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 309 312 315 318 321 324 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 391 393 395 397 $237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 309 312 315 318 321 324 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 391 393 395 397 399 And the number of withholding allowances claimed is — 0 1 2 $40.58 57.70 76.44 54.15 26.49 $38.15 35.64 22.24 77.24 52.07 62.11 48.92 67.55 50.66 42.37 52.73 49.92 51.70 35.73 47.00 54.81 36.37 76.68 45.70 56.88 51.44 67.02 36.78 55.34 49.34 46.48 30.87 39.79 54.02 42.45 49.34 35.24 54.90 65.83 45.26 56.20 56.13 69.81 33.66 37.49 3 4 5 6 7 8 9 10 $21.53 30.71 48.05 47.37 51.89 70.21 47.73 40.39 58.56 59.17 35.85 40.92 55.83 36.51 29.68 47.85 44.51 38.00 28.17 43.49 The amount of income.64 35.81 20.31 36.13 52.70 65.85 33.58 53.19 32.17 41.34 69.34 44.49 $19.36 41.44 48.88 47.48 41.04 57.36 43.15 42.98 35.54 41.85 46.13 47.36 52.31 21.05 54.24 70.68 74.78 65.87 48.68 56.88 54.20 53.70 79.15 68.68 36.73 38.02 76.21 49.57 59.44 50.05 45.34 61.90 40.68 40.81 76.24 74.87 45.92 59.70 42.23 48.51 44.92 63.57 47.49 $25.44 41.32 43.31 19.73 56.55 52.98 44.89 63.32 41.91 72.73 63.90 61.31 28.53 52.04 71.00 57.02 51.78 69.68 29.23 55.58 51.22 54.34 72.68 38.78 53.39 53.66 23.83 42.81 40.26 61.68 54.92 81.83 47.53 46.37 47.26 83.37 36.73 51.13 66.57 62.00 41.00 32.37 54.11 71.03 35.00 48.04 55.03 44.19 38.71 58.48 35.83 34.56 42.00 38.70 33.20 42.22 39.87 52.51 33.57 49.98 33.71 37.58 75.34 28.31 30.54 47.70 40.00 60.07 55. and Medicare taxes to be withheld is — $399 and over Publication 15-A (2012) $34.49 27.53 35.53 37.36 67.37 42.32 40.98 28.44 52.90 51.71 52.04 60.32 44.11 60.70 48.00 34.17 28.83 27.15 82.11 68.17 32.37 80.81 56.58 71.79 57.36 45.02 47.79 63.34 26.04 78.34 31.13 54.78 48.23 64.87 43.37 69.55 46.91 65.71 43.11 53.37 49.98 37.24 50.47 64.

and slot machines. report the payments and withholding to tribal members and to the IRS on Form 1099-MISC. The monthly payment is $5. punch boards. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members If you make certain payments to members of Indian tribes from gaming profits. Using Table 4. such as pull tabs. no withholding is required.10. Also.242. backup withholding and withholding on gambling winnings). Multiply this amount by 25% for a total of $310. Class III. Subtract $3. casino gaming. lotto.750 and (b) the payment is from the net revenues of class II or class III gaming activities (classified by the Indian Gaming Regulatory Act) conducted or licensed by the tribes. Add $405. if you make payments monthly.50. and instant bingo.50 for a total withholding of $716. to figure the withholding.000. Generally. use the table on page 69 for the period for which you make payments.758 from the $5. jai alai. you must deposit the amounts withheld using electronic funds transfer. Example. For example. tip jars. Publication 15-A (2012) .00. and (b) card games that are authorized by the state or that are not explicitly prohibited by the state and played at a location within the state.000 payment for a remainder of $1. Report Indian gaming withholding on Form 945. Class lll includes horse racing.750 or less. Page 68 Withholding Tables To figure the amount of tax to withhold each time you make a payment. Combine the Indian gaming withholding with all other nonpayroll withholding (for example. Class II includes (a) bingo and similar games. use Table 1. you must withhold federal income tax. Monthly Distribution Period. A class I gaming activity is not subject to this withholding requirement. use Table 4. Class I activities are social games solely for prizes of minimal value or traditional forms of Indian gaming engaged in as part of tribal ceremonies or celebrations. if you make payments weekly. If the total payments to an individual for the year are $9. Class II. dog racing. A tribal member is paid monthly. Depositing and reporting withholding. See Depositing Taxes in Publication 15 (Circular E) for a detailed discussion of the deposit requirements. A class lll gaming activity is any gaming that is not class l or class ll. You must withhold if (a) the total payment to a member for the year is over $9.

.438 $4..50 . . . $173...50 plus 28% Not over of excess over — Over — .225 .00 . $7.400 $366.. $47. $375 .50 .669 The amount of income tax to withhold is: $375 $0 But not over — $710 $1. .750 $18.669 Table 3—SEMIMONTHLY DISTRIBUTION PERIOD Table 4—MONTHLY DISTRIBUTION PERIOD If the amount of the payment is: If the amount of the payment is: Not over Over — $406 $769 $1.550 $47.700 The amount of income tax to withhold is: $4..835 $3... .438 But not over — $4. .. $1. $769 $1.. $9..50 $366.275 $22. . . $37.275 $23.867..70 plus 15% $93. .. . . .00 .835 ----- 10% $16.550 .875 $0 But not over — $9..50 plus 25% $1.75 plus 28% of excess over — .. .80 plus 25% $726. . ..450 $45..538 $3.00 $173.875 .90 Page 69 .00 plus 15% $2.850 ------- $0 10% $217. $3. . .538 . $71..879 $3. . .. .879 $3... $1.360..950 ------ 10% $72. $9..438 $4.669 ------ 10% $33...879 $3..100 $173..50 plus 15% $1. . . $813 .... $867 $1...... .850 The amount of income tax to withhold is: $2.. ..50 .750 $37. .400 ------ The amount of income tax to withhold is: $0 10% $870.55 plus 28% Not over of excess over — Over — ..400 But not over — $18... $22.. $23. .. ...30 plus 15% $202..758 $7.25 plus 25% $670.00 plus 15% $4.. $406 $813 . .90 The amount of income tax to withhold is: $37. $11.442..50 plus 25% $335. .80 plus 25% $4. . $95.700 Table 7—ANNUAL DISTRIBUTION PERIOD Table 8—DAILY or MISCELLANEOUS DISTRIBUTION PERIOD If the amount of the payment is: If the amount of the payment is: Not over $9. $45.550 .25 plus 28% of excess over — ..100 $95.758 .225 $22. .538 .613 $9.73 plus 25% $67.835 The amount of income tax to withhold is: $188 $0 But not over — $355 $867 $1...721. $3. $355 $710 . $4.450 $71. $188 $375 .950 The amount of income tax to withhold is: $813 $0 But not over — $1.75 plus 25% $8.80 plus 28% Not over of excess over — Over — ..50 plus 15% $405.453. $366.50 plus 28% Publication 15-A (2012) Not over of excess over — Over — .....750 Over — $9... . .00 plus 25% $17..735 ..975 The amount of income tax to withhold is: $406 $0 But not over — $769 $1....613 $11....950 Table 5—QUARTERLY DISTRIBUTION PERIOD Table 6—SEMIANNUAL PAYROLL PERIOD If the amount of the payment is: If the amount of the payment is: Not over Over — $2..450 $45....275 $23..613 $11.50 plus 15% $187. $18. $1.90 ------ 10% $3.975 ------ 10% $36..... . ..735 .216..35 plus 15% $18. $4.850 $47..08 plus 28% of excess over — ..875 . ......758 .50 $0 But not over — $71.. $710 . $2...975 $7...Tables for Withholding on Distributions of Indian Casino Profits to Tribal Members Tables for All Individuals (For Payments Made in 2012) Table 1—WEEKLY DISTRIBUTION PERIOD Table 2—BIWEEKLY DISTRIBUTION PERIOD If the amount of the payment is: If the amount of the payment is: Not over Over — $188 $355 $867 $1. .50 plus 28% of excess over — .225 ...700 ------ 10% $435.50 .735 $3..100 $95.. $3. $1.433.

. . . . 10 Misclassification of employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 G Golden parachute . . . . . 21 Employees: Common-law rules . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Excessive termination payments (golden parachute) . 14 Outplacement services . . 12 T Tax-exempt organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Taxicab driver . . 13 Exempt organizations . . . . . . . 14 Simplified employee pension . . . . . . . . 5 E Electronic Form W-2 . . . . . . . 8 Salesperson . . . 5 D Deferred compensation plans. . . . . . . . . . . . . . . . 12 Below-market rate loans . . . . . . . . . . . . 13 Loans. . . . . . . . . . . . . . 3 Formula tables . . . . . . . . . . . . 4 Employees misclassification . . . . . . . . . . . . . . . . . . . . 8 Building industry . . . . . . . . . . . . . 14 SIMPLE retirement plans . . . . Indian gaming profits . . . . . . . . . . . . . . . . . . . 22 L Leased employees . . . . . . . . . . . . . . . . . . . . . . . . please let us know if you have ideas for index entries. . . . . . . . . 10 Reporting agents . . 14 Technical service specialists . . . . . . . employee achievement . . . . . . . . . . . . . . . . . . . . . . 4 Common-law rules . . 9 Tax-sheltered annuities . . . . . . . 11 Employee or contractor: Attorney . Awards. . . . . . . . . . . . . 6 Suggestions for publication . . . . . . . 9 F Fellowship payments . . . . . 9 Automobile industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 M Ministers . . . . . . . . . . See “Comments and Suggestions” in the “Introduction” for the ways you can reach us. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 International social security agreements . . . . . . . 12 Independent contractors . . . . . . . . . . . 8 Statutory . . . . . . . . . . . . . . . . . . . . 68 Interest-free loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Corporate officers . . . . . . . . . . . . . . . . . . 23 12 68 22 17 ■ O Officer of corporation . . . . 22 R Real estate agents . . . . . . . . . . . . . . . . . . . 20 S Scholarship payments . . . . . . electronic filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 C Comments on publication . . 5 Leave sharing plans . . . . . . . . . . . . . . . . Annuity payments . . . . . . . . . . .Index To help us develop a more useful index. . . . . . . . . . . . . . . . 7 Page 70 Industry examples . interest-free or below-market rate . . . . . . . . . 12 P Pension payments . . . . . . . . . . . . . . . . 9 Trucking industry . . . . . . . . 26. . 6 Religious exemptions . . . . . . 13 I Idle time . . . . . . . . . . . . . . . 6 Director of corporation . . . . . Idle time payments . . . . . . . . . . . . . . . . . . . . . . 12 Form W-2. . . . . 4 Common paymaster . . 20 Common-law employees . . . . . . . . . . . . . . . 14 Direct sellers . . 4 Supplemental unemployment benefits . 3 Employee achievement awards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Statutory nonemployees . . . . . . . . . . . . . nonqualified . . 12 Sick pay . . . 8 Employee’s taxes paid by employer . . . . . . . . . . . . . . . . Alternative methods of withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Statutory employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 23 22 11 B Back pay . . . . . . . . . . Pensions and annuities . . . . . . . . . . . . . . . . . . . . . . . . . . 6 N Nonqualified plans . . . . . . . . . . . . . . . . . . . . . . . . . . 18 W Withholding: Alternative methods . . 6 Third-party sick pay . . . . . . . . . . . Sick pay . . . . . . . . . 8 Computer industry . . . . . . . . . . . . . . . . . . . . . 5 Publication 15-A (2012) . . . . . . . . . . . . . . . . . . . . . . . . A Agents. . . . . 4 Indian gaming profits . . . . . . . . . . . . . . . . . . . . 5 Employees defined . . . reporting . . . . . . . . . . . . .

and office supply stores have a collection of reproducible tax forms available to photocopy or print from a CD-ROM. Mitsubishi Motorway Bloomington. city and county government offices. ● Tax topics from the IRS telephone response system. DVD For Tax Products You can order Publication 1796. and publications. credit unions. including talking tax forms. ● Search publications online by topic or keyword. and publications. ● Download forms. instructions. ● Fill-in.Quick and Easy Access to IRS Tax Help and Tax Products Internet Mail You can access the IRS website at IRS. post offices. ● Links to other Internet based Tax Research materials. and save features for most tax forms. copy centers. and prior year forms and instructions by calling 1-800-TAX-FORM (1-800-829-3676). ● Use the online Internal Revenue Code. Regulations. and publications at many IRS offices. ● Research your tax questions online.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll-free to purchase the DVD for $30 (plus a $6 handling fee). ● Order IRS products online. instructions. Phone Order current year forms. and publications. and publications. IL 61705-6613 You should receive your products within 10 days after we receive your order. – The final release will ship the beginning of March 2012. ● Tax Map: an electronic research tool and finding aid. ● Internal Revenue Bulletins. Code. Walk-In You can pick up some of the most requested forms. Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Purchase the DVD from National Technical Information Service at www. Some grocery stores. Page 71 .gov 24 hours a day. instructions. 7 days a week to: Send your order for tax products to: ● E-file your return. instructions. ● Toll-free and email technical support. Publication 15-A (2012) Internal Revenue Service 1201 N. and obtain: ● Current-year forms. and libraries. ● Get information on starting and operating a small business. ● Prior-year forms. ● Two releases during the year. ● View Internal Revenue Bulletins (IRBs) published in the last few years. ● Internal Revenue Code —Title 26 of the U. print. IRS Tax Products DVD. or other official guidance.S. You should receive your order within 10 days. – The first release will ship the beginning of January 2012. ● Sign up to receive local and national tax news by email.irs. ● Tax law frequently asked questions. instructions.