Publication 51 (2016) (CIRCULAR A), AGRICULTURAL EMPLOYER'S TAX GUIDE

Future Developments

For the latest information about developments related to Pub. 51, such as legislation enacted after it was published, go to http://www.irs.gov/pub51.

What's New

Social security and Medicare tax for 2016. The social security tax rate is 6.2% each for the employee and employer, unchanged from 2015. The social security wage base limit is $118,500, unchanged from 2015.

The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2015. There is no wage base limit for Medicare tax.

Social security and Medicare taxes apply to the wages of household workers you pay $2,000 or more in cash or an equivalent form of compensation.

2016 withholding tables. This publication includes the 2016 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding.

Withholding allowance. The 2016 amount for one withholding allowance on an annual basis is $4,050.

New filing due date for 2016 Forms W-2, W-3, and 1099-MISC. Both paper and electronically filed 2016 Forms W-2 and W-3 must be filed with the Social Security Administration (SSA) by January 31, 2017. Both paper and electronically filed 2016 Form 1099-MISC must be filed with the IRS by January 31, 2017.

Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. The work opportunity tax credit is now available for eligible unemployed veterans who begin work after December 31, 2014, and before January 1, 2020. Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C. For more information, visit IRS.gov and enter "work opportunity tax credit" in the search box.

New Pub. 5146 explains employment tax examinations and appeal rights. Pub. 5146 provides employers with information on how the IRS selects employment tax returns to be examined, what happens during an exam, and what options an employer has in responding to the results of an exam, including how to appeal the results. Pub. 5146 also includes information on worker classification issues and tip exams.

Reminders

COBRA premium assistance credit. Effective for tax periods beginning after December 31, 2013, the credit for COBRA premium assistance payments can't be claimed on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Instead, after filing your Form 943, file Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund, to claim the COBRA premium assistance credit. Filing a Form 943-X before filing a Form 943 for the year may result in errors or delays in processing your Form 943-X. For more information, see the Instructions for Form 943 or visit IRS.gov and enter "COBRA" in the search box.

Same-sex marriage. For federal tax purposes, marriages of couples of the same sex are treated the same as marriages of couples of the opposite sex. The term "spouse" includes an individual married to a person of the same sex. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn't considered a marriage under state law aren't considered married for federal tax purposes. For more information, see Revenue Ruling 2013-17, 2013-38 I.R.B. 201, available at http://www.irs.gov/irb/2013-38_IRB/ar07.html.

Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Notice 2013-61, 2013-44 I.R.B. 432, is available at http://www.irs.gov/irb/2013-44_IRB/ar10.html. You may correct errors to federal income tax withholding and Additional Medicare Tax withheld for prior years if the amount reported on your employment tax return doesn't agree with the amount you actually withheld. This type of error is an administrative error. You may also correct errors to federal income tax withholding and Additional Medicare Tax withheld for prior years if section 3509 rates apply.

Additional Medicare Tax withholding. In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.

For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Pub. 15. For more information on Additional Medicare Tax, visit IRS.gov and enter "Additional Medicare Tax" in the search box.

Outsourcing payroll duties. You are responsible to ensure that tax returns are filed and deposits and payments are made, even if you contract with a third-party to perform these acts. You remain responsible if the third-party fails to perform any required action. If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer, such as a payroll service provider or reporting agent, visit IRS.gov and enter "outsourcing payroll duties" in the search box for helpful information on this topic.

Compensation paid to H-2A foreign agricultural workers. Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Compensation paid to H-2A workers for agricultural labor performed in connection with this visa isn't subject to social security and Medicare taxes, and therefore shouldn't be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, and shouldn't be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. On Form W-2, don't check box 13 (Statutory employee), as H-2A workers aren't statutory employees.

An employer isn't required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa but may withhold if the worker asks for withholding and the employer agrees. In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2.

These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. If the H-2A worker doesn't provide a TIN and the total annual wages to the H-2A worker are at least $600, the employer is required to backup withhold. See the Instructions for Form 1099-MISC and the Instructions for Form 945.

Disregarded entities and qualified subchapter S subsidiaries (QSubs). Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Eligible single-member entities that haven't elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. See Regulations sections Pub. 15.

Federal tax deposits must be made by electronic funds transfer (EFT). You must use EFT to make all federal tax deposits. Generally, an EFT is made using the Electronic Federal Tax Payment System (EFTPS). If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third-party to make electronic deposits on your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service, or other third-party may have a fee.

For more information on making federal tax deposits, see How To Deposit in section 7. To get more information about EFTPS or to enroll in EFTPS, visit http://www.eftps.gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Additional information about EFTPS is also available in Pub. 966.

Electronic filing and payment. Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier.

Spend less time and worry on taxes and more time running your business. Use e-file and EFTPS to your benefit.

Electronic funds withdrawal (EFW). If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. However, don't use EFW to make federal tax deposits. For more information on paying your taxes using EFW, visit the IRS website at http://www.irs.gov/payments. A fee may be charged to file electronically.

Credit or debit card payments. Employers can pay the balance due shown on Form 943 by credit or debit card. Don't use a credit or debit card to make federal tax deposits. For more information on paying your taxes with a credit or debit card, visit the IRS website at http://www.irs.gov/payments.

Online payment agreement. You may be eligible to apply for an installment agreement online if you have a balance due when you file your employment tax return. For more information, see the instructions for your employment tax return or visit the IRS website at http://www.irs.gov/payments.

When you hire a new employee. Ask each new employee to complete the 2016 Form W-4, or its Spanish version, Formulario W-4(SP). Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number (SSN) accurately. If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. If the employee doesn't have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. See section 1 for more information.

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

New hire reporting. You are required to report any new employee to a designated state new-hire registry. A new employee is an employee who hasn't previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Many states accept a copy of Form W-4 with employer information added. Visit the Office of Child Support Enforcement's website at http://www.acf.hhs.gov/programs/cse/newhire for more information.

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

Forms in Spanish. You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. For more information, see Pub. 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas).

For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification.

References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations--Formulario W-4(SP) or Formulario W-9(SP).

Information returns. You may be required to file information returns to report certain types of payments made during the year. For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Generally, don't use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2.

See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. If you file 250 or more Forms W-2, you must file them electronically. The IRS and Social Security Administration (SSA) won't accept information returns on magnetic media.

Information reporting customer service site. The IRS operates an information return customer service site to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-579-4827 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). The call site can also be reached by email at mccirp@irs.gov. Don't include tax identification numbers (TINs) or attachments in email correspondence because electronic mail isn't secure.

Web-based application for an employer identification number (EIN). You can apply for an EIN online. Go to IRS.gov and enter "EIN" in the search box.

When a crew leader furnishes workers to you. Record the crew leader's name, address, and EIN. See sections 2 and 10.

Change of address. Use Form 8822-B to notify the IRS of an address change. Don't mail form 8822-B with your employment tax return.

Change of responsible party. Any entity with an EIN must file Form 8822-B to report the latest change to its responsible party. Form 8822-B must be filed within 60 days of the change. For a definition of "responsible party," see the Form 8822-B instructions.

Ordering forms and publications. You can order employment tax and information return forms, instructions, and publications online at http://www.irs.gov/orderforms. You can also visit http://www.irs.gov/formspubs to download forms, instructions, and publications.

Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the SSA's free e-file service. Visit the SSA's Employer W-2 Filing Instructions & Information website at http://www.socialsecurity.gov/employer, to register for Business Services Online. You will be able to create and file "fill-in" versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Form W-3 will be created for you based on your Forms W-2.

Tax questions. If you have an employment tax question, check the information available on IRS.gov or call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday-Friday from 7:00 a.m.-7:00 p.m. local time (Alaska and Hawaii follow Pacific time). We can't answer tax questions sent to the address provided later for comments and suggestions.

Recordkeeping. Keep all records of employment taxes for at least 4 years. These should be available for IRS review. Your records should include the following information.

If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. If the crew leader has no permanent mailing address, record his or her present address.

Private delivery services. You can use certain private delivery services designated by the IRS to send tax returns and payments. The list includes only the following.

For the IRS mailing address to use if you are using a private delivery service, go to IRS.gov and enter "private delivery service" in the search box.

Your private delivery service can tell you how to get written proof of the mailing date.

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

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

Calendar

The following are important dates and responsibilities. See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Also see Pub. 509, Tax Calendars.

TIP: If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. However, a statewide legal holiday doesn't delay the due date of federal tax deposits. See Deposits on Business Days Only in section 7. For any filing due date, you will meet the "file" or "furnish" requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U.S. Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. See Private delivery services under Reminders.

By January 31

Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year.

On February 16

Any Form W-4 claiming exemption from withholding for the previous year has now expired. Begin withholding for any employee who previously claimed exemption from withholding but hasn't given you a new Form W-4 for the current year. If the employee doesn't give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that doesn't claim exemption from withholding or, if one doesn't exist, as if he or she is single with zero withholding allowances. See section 5 for more information. If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but don't refund taxes withheld while the exempt status wasn't in place.

CAUTION: Both paper and electronically filed 2016 Forms W-2 and W-3 must be filed with the SSA by January 31, 2017. Both paper and electronically filed 2016 Form 1099-MISC must be filed with the IRS by January 31, 2017.

By February 28

File paper 2015 Forms 1099 and 1096. File Copy A of all paper 2015 Forms 1099 with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with the IRS. For electronically filed returns, see By March 31 below.

By February 29

File paper 2015 Forms W-2 and W-3. File Copy A of all paper 2015 Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. For electronically filed returns, see By March 31 next.

By March 31

File electronic 2015 Forms W-2 and 1099. File electronic 2015 Forms W-2 with the SSA and 2015 Forms 1099 with the IRS. For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at http://www.socialsecurity.gov/employer. For information on filing information returns electronically with the IRS, see Pub. 1220.

By April 30, July 31, October 31, and January 31

Deposit FUTA taxes. Deposit FUTA tax if the undeposited amount is over $500.

Before December 1

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

Introduction

This publication is for employers of agricultural workers (farmworkers). It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940.

When you pay your employees, you don't pay them all the money they earned. As their employer, you have the added responsibility of withholding taxes from their paychecks. The federal income tax and employees' share of social security and Medicare taxes that you withhold from your employees' paychecks are part of their wages that you pay to the United States Treasury instead of to your employees. Your employees trust that you pay the withheld taxes to the United States Treasury by making federal tax deposits. This is the reason that these withheld taxes are called trust fund taxes. If federal income, social security, or Medicare taxes that must be withheld aren't withheld or aren't deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. See section 7 for more information.

If you have nonfarm employees, see Pub. 15. If you have employees in the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Pub. 80. Pub. 15-A contains more employment-related information, including information about sick pay and pension income. Pub. 15-B contains information about the employment tax treatment and valuation of various types of noncash compensation.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can send us comments from http://www.irs.gov/formspubs. Click on More Information and then click on Give us feedback.

Or you can write to:

Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

Although we can't respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our forms, instructions, and publications.

COBRA premium assistance credit. The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements.

Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against "payroll taxes" (referred to in this publication as "employment taxes") for providing COBRA premium assistance to assistance eligible individuals. For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium.

An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntary termination from employment of a covered employee during the period and elects continuation COBRA coverage. The assistance for the coverage can last up to 15 months.

Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. For more information, see Notice 2009-27, 2009-16 I.R.B. 838, available at http://www.irs.gov/irb/2009-16_irb/ar09.html.

Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance.

The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. The reimbursement is made through a credit against the employer's employment tax liabilities. For information on how to claim the credit, see the Instructions for Form 943-X. The credit is treated as a deposit made on the first day of the return period. In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer.

Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim.

For more information, visit IRS.gov and enter "COBRA" in the search box.

Useful Items

You may want to see:

Publication

If you are required to withhold any federal income, social security, or Medicare taxes, you will need an EIN for yourself. Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card.

Employer identification number (EIN). An EIN is a nine-digit number that the IRS issues. The digits are arranged as follows: 00-0000000. It is used to identify the tax accounts of employers and certain others who have no employees. Use your EIN on all of the items that you send to the IRS and SSA.

If you don't have an EIN, you may apply for one online. Go to IRS.gov and enter "EIN" in the search box. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. Don't use an SSN in place of an EIN.

If you don't have an EIN by the time a return is due, write "Applied For" and the date you applied for it in the space shown for the number. If you took over another employer's business, don't use that employer's EIN.

You should have only one EIN. If you have more than one, and aren't sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. The IRS will tell you which EIN to use.

For more information, see Pub. 1635 or Pub. 583.

When you receive your EIN. If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. You will receive information in your EIN Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Call the toll-free number located in your "How to Activate Your Enrollment" brochure to activate your enrollment and begin making your employment tax deposits. If you outsource any of your payroll and related tax duties to a third-party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment.

Social security number (SSN). An employee's SSN consists of nine digits arranged as follows: 000-00-0000. You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Don't accept a social security card that says "Not valid for employment." A social security number issued with this legend doesn't permit employment. You may, but aren't required to, photocopy the social security card if the employee provides it. If you don't show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See Pub. 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs.

Applying for a social security card. Any employee who is legally eligible to work in the United States and doesn't have a social security card can get one by completing Form SS-5 and submitting the necessary documentation to the SSA. You can get Form SS-5 at http://www.socialsecurity.gov/online/ss-5.html, SSA offices, or by calling 1-800-772-1213 or 1-800-325-0778 (TTY). The employee must complete and sign Form SS-5; it can't be filed by the employer. You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed.

Applying for an SSN. If you file Form W-2 on paper and your employee has applied for an SSN but doesn't have one when you must file Form W-2, enter "Applied For" on the form. If you are filing electronically, enter all zeros (000-00-0000) in the SSN field. When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Furnish Copies B, C, and 2 of Form W-2c to the employee. Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at http://www.socialsecurity.gov/employer. Advise your employee to correct the SSN on his or her original Form W-2.

Correctly record the employee's name and SSN. Record the name and SSN of each employee as they are shown on the employee's social security card. If the employee's name isn't correct as shown on the card (for example, because of marriage or divorce), the employee should request an updated card from the SSA. Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name.

If the SSA issues the employee an updated card after a name change, or a new card with a different SSN, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. It isn't necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2.

IRS individual taxpayer identification numbers (ITINs) for aliens. Don't accept an ITIN in place of an SSN for employee identification or for work. An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who aren't eligible for U.S. employment. You can identify an ITIN because it is a nine-digit number, formatted like an SSN, that starts with the number "9" and has a range of numbers from "70-88," "90-92," and "94-99" for the fourth and fifth digits (for example, 9NN-7N-NNNN).

CAUTION: An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for an SSN, earlier in this section. Don't use an ITIN in place of an SSN on Form W-2.

Verification of SSNs. Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Visit http://www.socialsecurity.gov/employer/ssnv.htm for more information.

Registering for SSNVS. You must register online and receive authorization from your employer to use SSNVS. To register, visit SSA's website at http://www.socialsecurity.gov/bso and click on the Register link under Business Services Online. Follow the registration instructions to obtain a user identification (ID) and password. You will need to provide the following information about yourself and your company.

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

2. Who Are Employees?

Generally, employees are defined either under common law or under statutes for certain situations. See Pub. 15-A for details on statutory employees and nonemployees.

Employee status under common law. Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed. See Pub. 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee.

If an employer-employee relationship exists, it doesn't matter what it is called. The employee may be called an agent or independent contractor. It also doesn't matter how payments are measured or paid, what they are called, or if the employee works full or part time.

You are responsible for withholding and paying employment taxes for your employees. You are also required to file employment tax returns. These requirements don't apply to amounts that you pay to independent contractors. The rules discussed in this publication apply only to workers who are your employees.

In general, you are an employer of farmworkers if your employees:

For this purpose, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

Farmwork doesn't include reselling activities that don't involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage.

The table in section 12, How Do Employment Taxes Apply to Farmwork, distinguishes between farm and non-farm activities, and also addresses rules that apply in special situations.

Crew Leaders

If you are a crew leader, you are an employer of farmworkers. A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. For FUTA tax rules, see section 10.

Business Owned and Operated by Spouses

If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. See Pub. 541 for more details. The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees.

Exception--Qualified joint venture. For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a "qualified joint venture," whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. A qualified joint venture conducts a trade or business where:

To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable.

Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally don't need an EIN. If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Generally, filing as a qualified joint venture won't increase the spouses' total tax owed on the joint income tax return. However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return.

Note. If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her.

For more information on qualified joint ventures, visit IRS.gov and enter "qualified joint venture" in the search box.

Exception--Community income. If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U.S. possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. You may still make an election to be taxed as a qualified joint venture instead of a partnership. See Exception--Qualified joint venture, earlier in this section.

3. Wages and Other Compensation

Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. You may also be required to withhold, deposit, and report Additional Medicare Tax. See section 4 for more information. If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. You may also be liable for FUTA tax, which isn't withheld by you or paid by the employee. FUTA tax is discussed in section 10. Cash wages include checks, money orders, etc. Don't count as cash wages the value of food, lodging, and other noncash items.

For more information on what payments are considered taxable wages, see Pub. 15.

Commodity wages. Commodity wages aren't cash and aren't subject to social security and Medicare taxes or federal income tax withholding. However, noncash payments, including commodity wages, are treated as cash wages if the substance of the transaction is a cash payment. These noncash payments are subject to social security and Medicare taxes and federal income tax withholding.

Other compensation. Pubs. 15-A and 15-B discuss other forms of compensation that may be taxable.

Family members. Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. However, certain exemptions may apply for your child, spouse, or parent. See the table, How Do Employment Taxes Apply to Farmwork, in section 12.

Household employees. The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home aren't subject to social security and Medicare taxes if you pay that employee cash wages of less than $2,000 in 2016.

Social security and Medicare taxes don't apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Nor do the taxes apply to housework done by your parent unless:

For more information, see

.

CAUTION: Wages for household work may not be a deductible farm expense. See Pub. 225.

Share farmers. You don't have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements.

Compensation paid to H-2A visa holders. Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but don't report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa isn't subject to social security and Medicare taxes. On Form W-2, don't check box 13 (Statutory employee), as H-2A workers aren't statutory employees.

An employer isn't required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa but may withhold if the worker asks for withholding and the employer agrees. In that case, the worker must give the employer a completed Form W-4. Federal income tax withheld should be reported in box 2 of Form W-2.

These reporting rules apply when the H-2A worker provides his or her TIN to the employer. If the H-2A worker doesn't provide a TIN and the total annual wages to the H-2A worker are at least $600, the employer is required to backup withhold. See the Instructions for Form 1099-MISC and the Instructions for Form 945.

4. Social Security and Medicare Taxes

Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. You may also be required to withhold Additional Medicare Tax. For more information, see Additional Medicare Tax withholding, later.

The $150 Test or the $2,500 Test

All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met.

The $150 and $2,500 tests don't apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages aren't subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker:

Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes.

Social Security and Medicare Tax Withholding

The social security tax rate is 6.2%, for both the employee and employer, on the first $118,500 paid to each employee. You must withhold at this rate from each employee and pay a matching amount. The Medicare tax rate is 1.45% each for the employee and employer on all wages. You must withhold at this rate from each employee and pay a matching amount. There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax.

Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. For details, see Pub. 15-A.

Additional Medicare Tax withholding. In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.

For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Pub. 15. For more information on Additional Medicare Tax, visit IRS.gov and enter "Additional Medicare Tax" in the search box.

Employee share paid by employer. If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. If you don't withhold the taxes, however, you must still pay them. Any employee social security and Medicare taxes that you pay is additional income to the employee. Include it in box 1 of the employee's Form W-2, but don't count it as social security and Medicare wages and don't include it in boxes 3 and 5. Also, don't count the additional income as wages for FUTA tax purposes. Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. See section 7 of Pub. 15-A.

Withholding social security and Medicare taxes on nonresident alien employees. In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U.S. citizen or resident alien. However, see Pub. 515 for exceptions to this general rule. Also see Compensation paid to H-2A visa holders in section 3.

Religious exemption. An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. This exemption is available only if both the employee and the employer are members of the sect. For more information, see Pub. 517.

5. Federal Income Tax Withholding

Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. You may use one of several methods to determine the amount of federal income tax withholding. They are discussed in section 13.

Form W-4. To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Encourage your employees to file an updated Form W-4 for 2016, especially if they owed taxes or received a large refund when filing their 2015 tax return. Advise your employees to use the IRS Withholding Calculator on the IRS website at http://www.irs.gov/individuals for help in determining how many withholding allowances to claim on their Form W-4.

Ask each new employee to give you a signed Form W-4 when starting work. Make the form effective with the first wage payment. If a new employee doesn't give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances.

Forms in Spanish. You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. For more information, see Pub. 17(SP).

Effective date of Form W-4. A Form W-4 remains in effect until the employee gives you a new one. When you receive a new Form W-4, don't adjust withholding for pay periods before the effective date of the new form. Don't adjust withholding retroactively. If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. For exceptions, see Exemption from federal income tax withholding, IRS review of requested Forms W-4, and Invalid Forms W-4, later in this section.

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

Completing Form W-4. The amount of federal income tax withholding is based on marital status and withholding allowances. Your employees may not base their withholding amounts on a fixed dollar amount or percentage. However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4.

Employees may claim fewer withholding allowances than they are entitled to claim. They may do this to ensure that they have enough withholding or to offset other sources of taxable income that aren't subject to withholding.

See Pub. 505 for more information about completing Form W-4. Along with Form W-4, you may wish to order Pub. 505 for use by your employees.

Don't accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES or by using EFTPS to make estimated tax payments.

Exemption from federal income tax withholding. Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. See the Form W-4 instructions for more information. However, the wages are still subject to social security and Medicare taxes.

A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. If the employee doesn't give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that didn't claim an exemption from withholding or, if one doesn't exist, withhold as if he or she is single with zero withholding allowances. If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but don't refund taxes withheld while the exempt status wasn't in place.

Withholding income taxes on the wages of nonresident alien employees. In general, you must withhold federal income taxes on the wages of nonresident alien employees. However, see Pub. 515 for exceptions to this general rule. Also see Compensation paid to H-2A visa workers in section 3.

Withholding adjustment for nonresident alien employees. A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2016. This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. See Withholding adjustment for nonresident alien employees in section 9 of Pub. 15.

Nonresident alien employee's Form W-4. When completing Forms W-4, nonresident aliens are required to:

If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status instead of writing "Nonresident Alien" or "NRA" above the dotted line on line 6.

TIP: A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions shouldn't be necessary for withholding to cover federal income tax liability related to employment.

Form 8233. If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233 with respect to the income exempt under the treaty, instead of Form W-4. See Pub. 515 for details.

IRS review of requested Forms W-4. When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. You may also be directed to send certain Forms W-4 to the IRS. You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation.

After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4, later in this section). However, if the IRS later notifies you in writing that the employee isn't entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a "lock-in letter").

Initial lock-in letter. The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. You may follow any reasonable business practice to furnish the employee copy to the employee.

Implementation of lock-in letter. When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS.

Seasonal employees and employees not currently performing services. If you receive a notice for an employee who isn't currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply.

If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship.

Modification notice. After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. The modification notice may change the marital status and/or the number of withholding allowances permitted. You must withhold federal income tax based on the effective date specified in the modification notice.

New Form W-4 after IRS notice. After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS.

If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that doesn't claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice.

Substitute Forms W-4. You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding.

You may use a substitute version of Form W-4 to meet your business needs. However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4.

You can't accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007.

Invalid Forms W-4. Any unauthorized change or addition to Form W-4 makes it invalid. This includes taking out any language by which the employee certifies that the form is correct. A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. An employee who submits a false Form W-4 may be subject to a $500 penalty. You may treat a Form W-4 as invalid if the employee wrote "exempt" on line 7 and also entered a number on line 5 or an amount on line 6.

When you get an invalid Form W-4, don't use it to figure federal income tax withholding. Tell the employee that it is invalid and ask for another one. If the employee doesn't give you a valid one, withhold tax as if the employee is single with zero withholding allowances. However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before.

For additional information about these rules, see Treasury Decision 9337, 2007-35 I.R.B. 455, available at http://www.irs.gov/irb/2007-35_IRB/ar10.html.

Amounts exempt from levy on wages, salary, and other income. If you receive a Notice of Levy on Wages, Salary, and Other Income--Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Pub. 1494 has tables to figure the amount exempt from levy. If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Pub. 1494 to compute the exempt amount.

How To Figure Federal Income Tax Withholding

There are several ways to figure federal income tax withholding.

Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in

useful.

If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4.

Supplemental wages. Supplemental wages are wage payments to an employee that aren't regular wages. They include, but aren't limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan.

If you pay supplemental wages with regular wages but don't specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period.

If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages.

Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes.

6. Required Notice to Employees About Earned Income Credit (EIC)

You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Although you don't have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2015 were less than $47,747 ($53,267 if married filing jointly) that they may be eligible to claim the credit for 2015. This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe.

You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording.

If a substitute Form W-2 is given to the employee on time but doesn't have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. If Form W-2 is required but isn't given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. If Form W-2 isn't required, you must notify the employee by February 8, 2016.

7. Depositing Taxes

Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. You must use EFT to make all federal tax deposits. See How To Deposit, later in this section.

TIP: The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. For more information, see COBRA premium assistance credit under Introduction.

Payment with return. You may make payments with Forms 943 or 945 instead of depositing if one of the following applies.

Accuracy of Deposits Rule

How To Deposit,

When To Deposit

CAUTION: If you employ both farm and nonfarm workers, don't combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. See Employers of Both Farm and Nonfarm Workers, later in this section.

The rules for determining when to deposit Form 943 taxes are discussed below. See section 10 for the separate rules that apply to FUTA tax. Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor.

The terms "monthly schedule depositor" and "semiweekly schedule depositor" don't refer to how often your business pays its employees or how often you are required to make deposits. The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday).

The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 11, for the lookback period, discussed next.

The lookback period is the second calendar year preceding the current calendar year. For example, the lookback period for 2016 is 2014.

Example of deposit schedule based on lookback period. Rose Co. reported taxes on Form 943 as follows.

2014 -- $48,000

2015 -- $60,000

Rose Co. is a monthly schedule depositor for 2016 because its taxes for the lookback period ($48,000 for calendar year 2014) weren't more than $50,000. However, for 2017, Rose Co. is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2015) exceeded $50,000.

Adjustments to lookback period taxes. To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 11). Don't include adjustments shown on Form 943-X.

Example of adjustments. An employer originally reported total tax of $45,000 for the lookback period in 2014. The employer discovered during March 2016 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. The total tax reported in the lookback period is still $45,000. The $10,000 adjustment is also not treated as part of the 2016 taxes.

Deposit period. The term "deposit period" refers to the period during which tax liabilities are accumulated for each required deposit due date. For monthly schedule depositors, the deposit period is a calendar month. The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday.

Monthly Deposit Schedule

If the tax liability reported on Form 943, line 11, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month.

Monthly schedule example. Red Co. is a seasonal employer and a monthly schedule depositor. It pays wages each Friday. It paid wages during May 2016, but didn't pay any wages during June. Red Co. must deposit the combined tax liabilities for the May paydays by June 15. Red Co. doesn't have a deposit requirement for June (that is, due by July 15, 2016) because no wages were paid in June; therefore, it didn't have a tax liability for June.

New employers. For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule, later in this section).

Semiweekly Deposit Schedule

You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 11, during your lookback period was more than $50,000. Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday.

Semiweekly depositors aren't required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday.

CAUTION: Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943.

Semiweekly Deposit Schedule

 --------------------------------------------------------

THEN deposit taxes by

 IF the payday falls on a. . .     the following. . .

 --------------------------------------------------------

 Wednesday, Thursday, and/or       Wednesday

  Friday

 Saturday, Sunday, Monday,         Friday

  and/or Tuesday

 --------------------------------------------------------

Green, Inc., is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Green, Inc., will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Green, Inc.'s tax liability for the April 29, 2016 (Friday), wage payment must be deposited by May 4, 2016 (Wednesday).

Semiweekly deposit period spanning two quarters. If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. For example, if you have a pay date on Thursday, March 31, 2016 (first quarter), and another pay date on Friday, April 1, 2016 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Both deposits will be due Wednesday, April 6, 2016 (3 business days from the end of the semiweekly deposit period).

Deposits on Business Days Only

If a deposit is required to be made on a day that isn't a business day, the deposit is considered timely if it is made by the close of the next business day. A business day is any day other than a Saturday, Sunday, or legal holiday. For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day).

Semiweekly schedule depositors will always have 3 business days to make a deposit. That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit).

Legal holiday. The term "legal holiday" means any legal holiday in the District of Columbia. Legal holidays for 2016 are listed below.

$100,000 Next-Day Deposit Rule

If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor.

For purposes of the $100,000 rule, don't continue accumulating a tax liability after the end of a deposit period. For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule doesn't apply because the $10,000 is accumulated in the next deposit period. Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday.

However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. For example, Fir Co. is a semiweekly schedule depositor. On Monday, Fir Co. accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. On Tuesday, Fir Co. accumulates additional taxes of $30,000. Because the $30,000 isn't added to the previous $110,000 and is less than $100,000, Fir Co. doesn't have to deposit the $30,000 until Friday (following the semiweekly deposit schedule).

CAUTION: If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year.

Example of the $100,000 next-day deposit rule. Elm, Inc., started its business on May 1, 2016. Because Elm, Inc., is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc., is a monthly schedule depositor. On May 4, Elm, Inc., paid wages for the first time and accumulated taxes of $50,000. On May 6 (Friday), Elm, Inc., paid wages and accumulated taxes of $60,000, for a total of $110,000. Because Elm, Inc., accumulated $110,000 on May 6, it must deposit $110,000 by May 9 (Monday), the next business day. Elm, Inc., became a semiweekly schedule depositor on May 7. It will be a semiweekly schedule depositor for the remainder of 2016 and for 2017.

Accuracy of Deposits Rule

You are required to deposit 100% of your tax liability on or before the deposit due date. However, penalties won't be applied for depositing less than 100% if both of the following conditions are met.

You must deposit employment taxes by EFT. See Payment with return, earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited.

Electronic deposit requirement. You must use EFT to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Generally, an EFT is made using EFTPS. If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third-party to make electronic deposits on your behalf.

EFTPS is a free service provided by the Department of Treasury. To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). You can also visit the EFTPS website at http://www.eftps.gov. Additional information about EFTPS is also available in Pub. 966.

New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Call the toll-free number located in your EIN Package to activate your enrollment and begin making your tax deposit payments. See When you receive your EIN in section 1 for more information.

Deposit record. For your records, an EFT Trace Number will be provided with each successful payment. The number can be used as a receipt or to trace the payment.

Depositing on time. For deposits made by EFTPS to be on time, you must submit the deposit by 8 p.m. Eastern time the day before the date a deposit is due. If you use a third-party to make a deposit on your behalf, they may have different cutoff times.

Same-day wire payment option. If you fail to submit a deposit transaction on EFTPS by 8 p.m. Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Collection Service (FTCS). To use the same-day wire payment method, you will need to make arrangements with your financial institution ahead of time. Please check with your financial institution regarding availability, deadlines, and costs. Your financial institution may charge you a fee for payments made this way. To learn more about the information you will need to provide your financial institution to make a same-day wire payment, visit the IRS website at http://www.irs.gov/payments and click on Same-day wire.

Deposit Penalties

Penalties may apply if you don't make required deposits on time or if you make deposits for less than the required amount. The penalties don't apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return.

For amounts not properly deposited or not deposited on time, the penalty rates are shown next.

 Penalty               Charged for. . .

 ----------------------------------------------------------------------

2%

      Deposits made 1 to 5 days late.

5%

      Deposits made 6 to 15 days late.

10%

      Deposits made 16 or more days late. Also applies to

           amounts paid within 10 days of the date of the first notice

           the IRS sent asking for the tax due.

10%

      Amounts (that should have been deposited) paid directly

           to the IRS or paid with your tax return. See

Payment with

           return,

 earlier in this section, for exceptions.

15%

      Amounts still unpaid more than 10 days after the date of

           the first notice that the IRS sent asking for the tax due or

           the day on which you received notice and demand for

           immediate payment, whichever is earlier.

Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability.

Order in which deposits are applied. Deposits generally are applied to the most recent tax liability within the year. If you receive an FTD penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Follow the instructions on the penalty notice that you received. For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at http://www.irs.gov/pub/irs-irbs/irb01-50.pdf.

Example. Cedar, Inc., is required to make a deposit of $1,000 on May 15 and $1,500 on June 15. It doesn't make the deposit on May 15. On June 15, Cedar, Inc., deposits $2,000. Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the June 15 deposit and the remaining $500 is applied to the May deposit. Accordingly, $500 of the May 15 liability remains undeposited. The penalty on this underdeposit will apply as explained above.

Trust fund recovery penalty. If federal income, social security, or Medicare taxes that must be withheld aren't withheld or aren't deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. The penalty is the full amount of the unpaid trust fund tax. This penalty may apply to you if these unpaid taxes can't be immediately collected from the employer or business.

The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, or paying over these taxes, and who acted willfully in not doing so.

A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds.

Willfully means voluntarily, consciously, and intentionally. A responsible person acts willfully if the person knows that the required actions of collecting, accounting for, or paying over trust fund taxes aren't taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes.

"Average" FTD penalty. IRS may assess an "averaged" FTD penalty of 2% to 10% if you are a monthly schedule depositor and didn't properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following.

The IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Your deposits and payments may not be counted as timely because the IRS doesn't know the actual dates of your tax liabilities.

You can avoid the penalty by reviewing your return before filing it. Follow these steps before filing your Form 943.

If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Form 943 taxes and Form 941/944 taxes aren't combined for purposes of applying any of the deposit schedule rules.

If a deposit is due, deposit the Form 941/944 taxes and the Form 943 taxes by making separate deposits. For example, if you are a monthly schedule depositor for both Forms 941/944 and 943 taxes and your tax liability at the end of May is $1,500, reportable on Form 941/944 and $1,200 reportable on Form 943, deposit both amounts by June 15. Use one transaction to deposit the $1,500 of Form 941/944 taxes and another transaction to deposit the $1,200 of Form 943 taxes.

8. Form 943

You must file Form 943 for each calendar year beginning with the first year that you pay $2,500 or more for farmwork or you employ a farmworker who meets the $150 test explained in section 4. Don't report these wages on Form 941 or Form 944.

Household employees. If you file Form 943 and pay wages to household workers, you may include the wages and taxes of these workers on Form 943. If you choose not to report these wages and taxes on Form 943, report the wages of these workers separately on Schedule H (Form 1040). You must have an EIN to file Schedule H (Form 1040). See section 1 for details. If you report the wages on Form 943, include the taxes when you figure deposit requirements or make deposits. If you include household employee wages and taxes on Schedule H (Form 1040), don't include the household employee taxes when you figure deposit requirements or make Form 943 deposits. See Pub. 926 for more information about household workers.

If household employee wages and taxes are included on Form 943, you must also include FUTA tax for the employees on Form 940. See section 10 for more information.

Penalties. For each month or part of a month that a return isn't filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file (FTF) penalty of 5% of the unpaid tax due with that return. The maximum penalty is 25% of the tax due. Also, for each month or part of a month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay (FTP) penalty of 0.5% per month of the amount of tax. For individual filers only, the FTP penalty is reduced from 0.5% per month to 0.25% per month if an installment agreement is in effect. You must have filed your return on or before the due date of the return to qualify for the reduced penalty. The maximum amount of the FTP penalty is also 25% of the tax due. If both penalties apply in any month, the FTF penalty is reduced by the amount of the FTP penalty. The penalties won't be charged if you have reasonable cause for failing to file or pay. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists.

Note. In addition to any penalties, interest accrues from the due date of the tax on any unpaid balance.

If federal income, social security, or Medicare taxes that must be withheld aren't withheld or aren't paid, you may be personally liable for the trust fund recovery penalty. See Trust fund recovery penalty in section 7.

Use of a third-party payer, such as a payroll service provider or reporting agent, doesn't relieve an employer of the responsibility to ensure that tax returns are filed and all taxes are paid or deposited correctly and on time.

9. Reporting Adjustments on Form 943

There are two types of adjustments: current year adjustments and prior year adjustments to correct errors. See the Instructions for Form 943 and the Instructions for Form 943-X for more information on how to report these adjustments.

Current Year Adjustments

In certain cases, amounts reported as social security and Medicare taxes on Form 943, lines 3, 5, and 7, must be adjusted to arrive at your correct tax liability. The most common situation involves differences in cents totals due to rounding. Other situations when current year adjustments may be necessary include third-party sick pay, group-term life insurance for former employees, and the uncollected employee share of social security and Medicare taxes on tips. Current year adjustments are reported on Form 943, line 10. See Pub. 15 for more information on these adjustments.

If you withhold an incorrect amount of federal income tax or Additional Medicare Tax from an employee, you may adjust the amount withheld in later pay periods during the same year to compensate for the error.

Prior Year Adjustments

If you discover an error on a previously filed Form 943, make the correction using Form 943-X. File a separate Form 943-X for each prior year you are correcting. File Form 943-X separately. Don't attach Form 943-X to your current period Form 943. You must explain your error on Form 943-X, indicate when the error was discovered, and provide the applicable certifications.

When you discover that you underreported tax on a previously filed return, you must file Form 943-X no later than the due date of the return for the period during which you discovered the error. Pay the amount you owe by the time you file. For example, you discover on June 10, 2016, that you underreported $10,000 of social security and Medicare wages on your 2015 Form 943. You owe $1,530 on the 2015 Form 943. To qualify for an interest-free adjustment, you must file Form 943-X by January 31, 2017, and pay $1,530 by the time you file. For more information, see the Instructions for Form 943-X or visit IRS.gov and enter "correcting employment taxes" in the search box.

TIP: See Revenue Ruling 2009-39, 2009-52 I.R.B. 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. You can find Revenue Ruling 2009-39, at http://www.irs.gov/irb/2009-52_IRB/ar14.html.

Form 843. Don't use Form 843 to request a refund or abatement of overreported social security or Medicare taxes. Instead, request your refund or abatement of taxes on Form 943-X. However, use Form 843 when requesting a refund or abatement of assessed interest or penalties.

Federal income tax and Additional Medicare Tax withholding adjustments. You can't adjust amounts reported as income tax or Additional Medicare Tax withheld in a prior calendar year, even if you withheld the wrong amount, unless it is to correct an administrative error or section 3509 applies. An administrative error occurs if the amount you entered on Form 943 is not the amount that you actually withheld. Examples include mathematical or transposition errors. In these cases, you should adjust the return to show the amount actually withheld.

If a prior year error was a nonadministrative error, you may correct only the wages subject to Additional Medicare Tax withholding.

Social security and Medicare tax adjustments. Correct prior year social security and Medicare tax errors by making an adjustment on Form 943-X.

If you withheld no tax or less than the correct amount, you may correct the mistake by withholding the tax from a later payment to the same employee.

If you withheld employee tax when no tax is due or if you withheld more than the correct amount, you must repay or reimburse the employee.

Collecting underwithheld taxes from employees. If you withheld no federal income, social security, or Medicare taxes or less than the correct amount from an employee's wages, you can make it up from future pay to that employee. But you are the one who owes the underpayment. Reimbursement is a matter for settlement between you and the employee. Underwithheld federal income tax and Additional Medicare Tax must be recovered from the employee on or before the last day of the calendar year.

Refunding amounts incorrectly withheld from employees. If you withheld more than the correct amount of income, social security, or Medicare taxes from wages paid, repay or reimburse the employee the excess. Any excess income tax or Additional Medicare Tax withholding must be repaid or reimbursed to the employee before the end of the calendar year in which it was withheld. Keep in your records the employee's written receipt showing the date and amount of the repayment or record of reimbursement. If you didn't repay or reimburse the employee, you must report and pay each excess amount when you file Form 943 for the year in which you withheld too much tax.

Filing corrections to Forms W-2 and W-3. When adjustments are made to correct social security and Medicare taxes because of a change in the wage totals reported for a previous year, you also may need to file Forms W-2c and Form W-3c. Forms W-2c may be created and submitted to SSA over the Internet. For more information, visit SSA's Employer W-2 Filing Instructions & Information website at http://www.socialsecurity.gov/employer.

For additional information about the procedure for adjusting employment taxes, see the Instructions for Form 943-X or visit IRS.gov and enter "correcting employment taxes" in the search box. Also see Treasury Decision 9405, 2008-32 I.R.B. 293, available at http://www.irs.gov/irb/2008-32_IRB/ar13.html.

Note. Continue to make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 943.

10. Federal Unemployment (FUTA) Tax

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

For 2016, you must file Form 940, if you:

To determine whether you meet either test above, you must count wages paid to aliens admitted on a temporary basis to the United States to perform farmwork, also known as "H-2A" visa workers. However, wages paid to "H-2A" visa workers aren't subject to the FUTA tax.

Generally, farmworkers supplied by a crew leader are considered employees of the farm operator for purposes of the FUTA tax unless (a) the crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act, or (b) substantially all of the workers supplied by the crew leader operate or maintain tractors, harvesting or crop-dusting machines, or other machines provided by the crew leader. Therefore, if (a) or (b) applies, the farmworkers are generally employees of the crew leader.

You must deposit FUTA tax by EFT. The deposit rules for FUTA tax are different from those for income, social security, and Medicare taxes. See Deposit rules for FUTA tax, later in this section.

FUTA tax rate. The FUTA tax rate is 6.0% for 2016. The tax applies to the first $7,000 you pay to each employee as wages during the year. The $7,000 is the federal wage base. Your state wage base may be different. Generally, you can take a credit against your FUTA tax for amounts you paid into state unemployment funds. The credit may be as much as 5.4% of wages subject to FUTA tax. If you are entitled to the maximum 5.4% credit, the FUTA tax rate after credit is 0.6%. You are entitled to the maximum credit if you paid your state unemployment taxes in full, on time, and on all the same wages as are subject to FUTA tax, and as long as the state isn't determined to be a credit reduction state. See the Instructions for Form 940 to determine the credit.

In some states, the wages subject to state unemployment tax are the same as the wages subject to FUTA tax. However, certain states exclude some types of wages from state unemployment tax, even though they are subject to FUTA tax (for example, wages paid to corporate officers, certain payments of sick pay by unions, and certain fringe benefits). In such a case, you may be required to deposit more than 0.6% FUTA tax on those wages. See the Instructions for Form 940 for further guidance.

Successor employer. If you have acquired a business from someone else, you may be able to claim a special credit as a successor employer. See the Instructions for Form 940.

Deposit rules for FUTA tax. Generally, deposit FUTA tax quarterly. To figure your FUTA tax, multiply .006 times the amount of wages paid to each employee during the quarter. This amount may need to be adjusted, however, depending on your entitlement to the credit for state unemployment contributions. See the Instructions for Form 940. When an employee's wages reach $7,000, don't figure any additional FUTA tax for that employee. If the FUTA tax for the quarter (plus any undeposited FUTA tax from prior quarters) is more than $500, deposit the FUTA tax by EFT as explained in section 7, by the last day of the month following the end of the quarter. If the amount is $500 or less, you don't have to deposit it, but you must add it to the amount of tax for the next quarter to determine whether a deposit is required for that quarter.

If your liability for the fourth quarter (plus any undeposited amount from any earlier quarter) is over $500, deposit the entire amount by the due date of Form 940 (January 31). If it is $500 or less, you can make a deposit, pay the tax with a major credit card, debit card, or pay the tax with a check or money order with your Form 940 by January 31. If you file Form 940 electronically, you can e-file and e-pay (EFW). For more information on paying your taxes with a credit or debit card or using EFW, visit the IRS website at http://www.irs.gov/payments.

Filing Form 940. File your 2015 Form 940 by February 1, 2016. If you make deposits on time in full payment of the tax due for the year, you may file Form 940 by February 10.

11. Reconciling Wage Reporting Forms

When there are discrepancies between amounts reported on Form 943 filed with the IRS and Forms W-2 and W-3 filed with the SSA, the IRS must contact you to resolve the discrepancies.

To help reduce discrepancies:

To reduce the discrepancies between amounts reported on Forms W-2, W-3, and 943:

Amounts reported on Forms W-2, W-3, and 943 may not match for valid reasons. If they don't match, you should determine that the reasons are valid. Keep your reconciliation so that you will have a record of why amounts didn't match in case there are inquiries from the IRS or the SSA.

12. How Do Employment Taxes Apply to Farmwork?

 ----------------------------------------------------------------------

Income Tax

                                 Withholding, Social

                                 Security, and

                                 Medicare (including

                                 Additional Medicare

                                 Tax when wages are

                                 paid in excess of     Federal

 Type of employment              $200,000)             Unemployment Tax

 ----------------------------------------------------------------------

Farm Employment Includes:

 1. Cultivating soil; raising    Taxable if $150 test  Taxable if

    or harvesting any            or $2,500 test is     either test in

    agricultural or              met. See section 4.   section 10 is

    horticultural commodity;                           met.

    the care of livestock,

    poultry, bees,

    fur-bearing animals, or

    wildlife.

 2. Work on a farm if major

    farm duties are in

    management or maintenance,

    etc., of farm tools or

    equipment or salvaging

    timber, or clearing brush

    or other debris, left by

    hurricane.

 3. Work in connection with the

    production and harvesting

    of turpentine and other

    oleoresinous products.

 4. Cotton ginning.

 5. Operating or maintenance of

    ditches, reservoirs,

    canals, or waterways used

    only for supplying or

    storing water for farming

    purposes and not owned

    or operated for profit.

 6. Processing, packaging,

    etc., any commodity in its

    unmanufactured state if

    employed by farm operator

    who produced over half of

    commodity processed or by

    group of up to 20

    unincorporated

    farm operators if they

    produced all the commodity.

 7. Hatching poultry on a

    farm.*

 8. Production or harvesting of

    maple syrup.

 ----------------------------------------------------------------------

Farm Employment Doesn't

 Include:

 1. Handling or processing       Taxable under         Taxable under

    commodities after delivery   general employment    general FUTA

    to terminal market for       rules. Farm rules     rules. Farm

    commercial canning or        don't apply.          rules don't

    freezing.                                          apply.

 2. Operating or maintenance of

    ditches, canals, reservoirs

    or waterways not meeting

    tests in (5) above.

 3. Processing, packaging,

    delivering, etc., any

    commodity in its

    unmanufactured state if

    group of farm operators

    don't meet the tests in

    (6) above.

 4. Household employment.

 ----------------------------------------------------------------------

Special Employment Situations:

 1. Services not in the course   Taxable if $150 test  Taxable only if

    of employer's trade or       or $2,500 test is     $50 or more is

    business on farm operated    met (see section 4),  paid in a

    for profit (cash payments    unless performed by   quarter and

    only).                       parent employed by    employee works

                                 child.                on 24 or more

                                                       different days

                                                       in current or

                                                       prior quarter.

 2. Workers admitted under       Exempt.               Exempt.

    section 101(a)(15)(H)(ii)

    (a) of the Immigration and

    Nationality Act on a

    temporary basis to perform

    agricultural labor ("H-2A"

    workers).

 3. Family employment.           Exempt for            Exempt if

                                 employer's child      services

                                 under age 18, but     performed by

                                 counted for $150      employer's

                                 test or $2,500 test.  parent or spouse

                                 Taxable for spouse    or by employer's

                                 of employer.          child under age

                                                       21.

 ----------------------------------------------------------------------

 * Hatching poultry off the farm isn't considered farmwork for income

 tax withholding, social security, and Medicare. It is considered

 farmwork for federal unemployment tax.

 ======================================================================

There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method and the percentage method.

Wage Bracket Method

Under the wage bracket method, find the proper table (on pages 26-45) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal income tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.

If you can't use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described later in this section. Be sure to reduce wages by the amount of total withholding allowances (shown in the table below) before using the percentage method tables on pages 24 and 25.

Adjusting wage bracket withholding for employees claiming over 10 withholding allowances. To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.

This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the "10" column when your employee has more than 10 allowances, using the method above. You can also use the other methods described later.

Percentage Method

If you don't want to use the wage bracket tables on pages 26-45 to figure how much federal income tax to withhold, you can use the percentage method based on the table on this page and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.

Use these steps to figure the federal income tax to withhold under the percentage method.

 ----------------------------------------------------------------

One Withholding

                Payroll Period                      Allowance

 ----------------------------------------------------------------

 Weekly                                                    $77.90

 Biweekly                                                  155.80

 Semimonthly                                               168.80

 Monthly                                                   337.50

 Quarterly                                               1,012.50

 Semiannually                                            2,025.00

 Annually                                                4,050.00

 Daily or miscellaneous (each day of the payroll

 period)                                                    15.60

 ----------------------------------------------------------------

An unmarried employee is paid $800 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows.

 --------------------------------------------------------

 1. Total wage payment                            $800.00

 2. One allowance                        $77.90

 3. Allowances claimed on Form W-4            2

 4. Multiply line 2 by line 3                     $155.80

                                                  -------

 5. Amount subject to withholding

    (subtract line 4 from line 1)                 $644.20

 6. Tax to be withheld on $644.20 from

    Table 1 -- single person, page 24              $81.23

                                                  -------

 --------------------------------------------------------

To figure the federal income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.

Annual income tax withholding. Figure the federal income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.

Example. A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $16,200 (the value of four withholding allowances annually) for a balance of $35,800. Using column (b) of Table 7--Annual Payroll Period on page 25, the annual federal income tax withholding is $3,160.00. Divide the annual amount by 52. The weekly federal income tax to withhold is $60.77.

Alternative Methods of Federal Income Tax Withholding

Rather than the Percentage Method or Wage Bracket Method described above, you can use an alternative method to withhold federal income tax. Section 9 of Pub. 15-A describes these alternative methods.

Percentage Method Tables for Income Tax Withholding

                        (For Wages Paid in 2016)

 ----------------------------------------------------------------------

TABLE 1 -- WEEKLY Payroll Period

(a) SINGLE person

 (including head of household) --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $43                  $0

Over --     But not over --                          of excess over --

     $43             -- $222   $0.00 plus 10%                    -- $43

    $222             -- $767   $17.90 plus 15%                  -- $222

    $767           -- $1,796   $99.65 plus 25%                  -- $767

  $1,796           -- $3,700   $356.90 plus 28%               -- $1,796

  $3,700           -- $7,992   $890.02 plus 33%               -- $3,700

  $7,992           -- $8,025   $2,306.38 plus 35%             -- $7,992

  $8,025                       $2,317.93 plus 39.6%           -- $8,025

(b) MARRIED person --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $164                 $0

Over --     But not over --                          of excess over --

    $164             -- $521   $0.00 plus 10%                   -- $164

    $521           -- $1,613   $35.70 plus 15%                  -- $521

  $1,613           -- $3,086   $199.50 plus 25%               -- $1,613

  $3,086           -- $4,615   $567.75 plus 28%               -- $3,086

  $4,615           -- $8,113   $995.87 plus 33%               -- $4,615

  $8,113           -- $9,144   $2,150.21 plus 35%             -- $8,113

  $9,144                       $2,511.06 plus 39.6%           -- $9,144

 ----------------------------------------------------------------------

TABLE 2 -- BIWEEKLY Payroll Period

(a) SINGLE person

 (including head of household) --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $87                  $0

Over --     But not over --                          of excess over --

     $87             -- $443   $0.00 plus 10%                    -- $87

    $443           -- $1,535   $35.60 plus 15%                  -- $443

  $1,535           -- $3,592   $199.40 plus 25%               -- $1,535

  $3,592           -- $7,400   $713.65 plus 28%               -- $3,592

  $7,400          -- $15,985   $1,779.89 plus 33%             -- $7,400

 $15,985          -- $16,050   $4,612.94 plus 35%            -- $15,985

 $16,050                       $4,635.69 plus 39.6%          -- $16,050

(b) MARRIED person --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $329                 $0

Over --     But not over --                          of excess over --

    $329           -- $1,042   $0.00 plus 10%                   -- $329

  $1,042           -- $3,225   $71.30 plus 15%                -- $1,042

  $3,225           -- $6,171   $398.75 plus 25%               -- $3,225

  $6,171           -- $9,231   $1,135.25 plus 28%             -- $6,171

  $9,231          -- $16,227   $1,992.05 plus 33%             -- $9,231

 $16,227          -- $18,288   $4,300.73 plus 35%            -- $16,227

 $18,288                       $5,022.08 plus 39.6%          -- $18,288

 ----------------------------------------------------------------------

TABLE 3 -- SEMIMONTHLY Payroll Period

(a) SINGLE person

 (including head of household) --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $94                  $0

Over --     But not over --                          of excess over --

     $94             -- $480   $0.00 plus 10%                    -- $94

    $480           -- $1,663   $38.60 plus 15%                  -- $480

  $1,663           -- $3,892   $216.05 plus 25%               -- $1,663

  $3,892           -- $8,017   $773.30 plus 28%               -- $3,892

  $8,017          -- $17,317   $1,928.30 plus 33%             -- $8,017

 $17,317          -- $17,388   $4,997.30 plus 35%            -- $17,317

 $17,388                       $5,022.15 plus 39.6%          -- $17,388

(b) MARRIED person --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $356                 $0

Over --     But not over --                          of excess over --

    $356           -- $1,129   $0.00 plus 10%                   -- $356

  $1,129           -- $3,494   $77.30 plus 15%                -- $1,129

  $3,494           -- $6,685   $432.05 plus 25%               -- $3,494

  $6,685          -- $10,000   $1,229.80 plus 28%             -- $6,685

 $10,000          -- $17,579   $2,158.00 plus 33%            -- $10,000

 $17,579          -- $19,813   $4,659.07 plus 35%            -- $17,579

 $19,813                       $5,440.97 plus 39.6%          -- $19,813

 ----------------------------------------------------------------------

TABLE 4 -- MONTHLY Payroll Period

(a) SINGLE person

 (including head of household) --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $188                 $0

Over --     But not over --                          of excess over --

    $188             -- $960   $0.00 plus 10%                   -- $188

    $960           -- $3,325   $77.20 plus 15%                  -- $960

  $3,325           -- $7,783   $431.95 plus 25%               -- $3,325

  $7,783          -- $16,033   $1,546.45 plus 28%             -- $7,783

 $16,033          -- $34,633   $3,856.45 plus 33%            -- $16,033

 $34,633          -- $34,775   $9,994.45 plus 35%            -- $34,633

 $34,775                       $10,044.15 plus 39.6%         -- $34,775

(b) MARRIED person --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $713                 $0

Over --     But not over --                          of excess over --

    $713           -- $2,258   $0.00 plus 10%                   -- $713

  $2,258           -- $6,988   $154.50 plus 15%               -- $2,258

  $6,988          -- $13,371   $864.00 plus 25%               -- $6,988

 $13,371          -- $20,000   $2,459.75 plus 28%            -- $13,371

 $20,000          -- $35,158   $4,315.87 plus 33%            -- $20,000

 $35,158          -- $39,625   $9,318.01 plus 35%            -- $35,158

 $39,625                       $10,881.46 plus 39.6%         -- $39,625

 ----------------------------------------------------------------------

TABLE 5 -- QUARTERLY Payroll Period

(a) SINGLE person

 (including head of household) --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $563                 $0

Over --     But not over --                          of excess over --

     $563          -- $2,881   $0.00 plus 10%                   -- $563

   $2,881          -- $9,975   $231.80 plus 15%               -- $2,881

   $9,975         -- $23,350   $1,295.90 plus 25%             -- $9,975

  $23,350         -- $48,100   $4,639.65 plus 28%            -- $23,350

  $48,100        -- $103,900   $11,569.65 plus 33%           -- $48,100

 $103,900        -- $104,325   $29,983.65 plus 35%          -- $103,900

 $104,325                      $30,132.40 plus 39.6%        -- $104,325

(b) MARRIED person --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $2,138               $0

Over --     But not over --                          of excess over --

   $2,138          -- $6,775   $0.00 plus 10%                 -- $2,138

   $6,775         -- $20,963   $463.70 plus 15%               -- $6,775

  $20,963         -- $40,113   $2,591.90 plus 25%            -- $20,963

  $40,113         -- $60,000   $7,379.40 plus 28%            -- $40,113

  $60,000        -- $105,475   $12,947.76 plus 33%           -- $60,000

 $105,475        -- $118,875   $27,954.51 plus 35%          -- $105,475

 $118,875                      $32,644.51 plus 39.6%        -- $118,875

 ----------------------------------------------------------------------

TABLE 6 -- SEMIANNUAL Payroll Period

(a) SINGLE person

 (including head of household) --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $1,125               $0

Over --     But not over --                          of excess over --

   $1,125          -- $5,763   $0.00 plus 10%                 -- $1,125

   $5,763         -- $19,950   $463.80 plus 15%               -- $5,763

  $19,950         -- $46,700   $2,591.85 plus 25%            -- $19,950

  $46,700         -- $96,200   $9,279.35 plus 28%            -- $46,700

  $96,200        -- $207,800   $23,139.35 plus 33%           -- $96,200

 $207,800        -- $208,650   $59,967.35 plus 35%          -- $207,800

 $208,650                      $60,264.85 plus 39.6%        -- $208,650

(b) MARRIED person --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $4,275               $0

Over --     But not over --                          of excess over --

   $4,275         -- $13,550   $0.00 plus 10%                 -- $4,275

  $13,550         -- $41,925   $927.50 plus 15%              -- $13,550

  $41,925         -- $80,225   $5,183.75 plus 25%            -- $41,925

  $80,225        -- $120,000   $14,758.75 plus 28%           -- $80,225

 $120,000        -- $210,950   $25,895.75 plus 33%          -- $120,000

 $210,950        -- $237,750   $55,909.25 plus 35%          -- $210,950

 $237,750                      $65,289.25 plus 39.6%        -- $237,750

 ----------------------------------------------------------------------

TABLE 7 -- ANNUAL Payroll Period

(a) SINGLE person

 (including head of household) --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $2,250               $0

Over --     But not over --                          of excess over --

   $2,250         -- $11,525   $0.00 plus 10%                 -- $2,250

  $11,525         -- $39,900   $927.50 plus 15%              -- $11,525

  $39,900         -- $93,400   $5,183.75 plus 25%            -- $39,900

  $93,400        -- $192,400   $18,558.75 plus 28%           -- $93,400

 $192,400        -- $415,600   $46,278.75 plus 33%          -- $192,400

 $415,600        -- $417,300   $119,934.75 plus 35%         -- $415,600

 $417,300                      $120,529.75 plus 39.6%       -- $417,300

(b) MARRIED person --

 If the amount of wages

 (after subtracting            The amount of income

 withholding allowances) is:   tax to withhold is:

 Not over $8,550               $0

Over --     But not over --                          of excess over --

   $8,550         -- $27,100   $0.00 plus 10%                 -- $8,550

  $27,100         -- $83,850   $1,855.00 plus 15%            -- $27,100

  $83,850        -- $160,450   $10,367.50 plus 25%           -- $83,850

 $160,450        -- $240,000   $29,517.50 plus 28%          -- $160,450

 $240,000        -- $421,900   $51,791.50 plus 33%          -- $240,000

 $421,900        -- $475,500   $111,818.50 plus 35%         -- $421,900

 $475,500                      $130,578.50 plus 39.6%       -- $475,500

 ----------------------------------------------------------------------

TABLE 8 -- DAILY or MISCELLANEOUS Payroll Period

(a) SINGLE person

 (including head of household) --

 If the amount of wages

 (after subtracting

 withholding allowances)

 divided by the number of

 days in the payroll period    The amount of income tax

 is:                           to withhold per day is:

 Not over $8.70                $0

Over --     But not over --                          of excess over --

     $8.70         -- $44.30   $0.00 plus 10%                  -- $8.70

    $44.30        -- $153.50   $3.56 plus 15%                 -- $44.30

   $153.50        -- $359.20   $19.94 plus 25%               -- $153.50

   $359.20        -- $740.00   $71.37 plus 28%               -- $359.20

   $740.00      -- $1,598.50   $177.99 plus 33%              -- $740.00

 $1,598.50      -- $1,605.00   $461.30 plus 35%            -- $1,598.50

 $1,605.00                     $463.58 plus 39.6%          -- $1,605.00

(b) MARRIED person --

 If the amount of wages

 (after subtracting

 withholding allowances)

 divided by the number of

 days in the payroll period    The amount of income tax

 is:                           to withhold per day is:

 Not over $32.90               $0

Over --     But not over --                          of excess over --

   $32.90         -- $104.20   $0.00 plus 10%                 -- $32.90

   $104.20        -- $322.50   $7.13 plus 15%                -- $104.20

   $322.50        -- $617.10   $39.88 plus 25%               -- $322.50

   $617.10        -- $923.10   $113.53 plus 28%              -- $617.10

   $923.10      -- $1,622.70   $199.21 plus 33%              -- $923.10

 $1,622.70      -- $1,828.80   $430.08 plus 35%            -- $1,622.70

 $1,828.80                     $502.22 plus 39.6%          -- $1,828.80

 ----------------------------------------------------------------------

SINGLE Persons -- WEEKLY Payroll Period

                (For Wages Paid through December 31, 2016)

 ---------------------------------------------------------------------

    And the         And the number of withholding allowances claimed

  wages are --                            is --

 ---------------------------------------------------------------------

          But      0     1     2      3     4     5     6     7     8

 At       less   -----------------------------------------------------

 least    than       The amount of income tax to be withheld is --

 ---------------------------------------------------------------------

     $0     $55    $0    $0    $0     $0    $0    $0    $0    $0    $0

     55      60     1     0     0      0     0     0     0     0     0

     60      65     2     0     0      0     0     0     0     0     0

     65      70     2     0     0      0     0     0     0     0     0

     70      75     3     0     0      0     0     0     0     0     0

     75      80     3     0     0      0     0     0     0     0     0

     80      85     4     0     0      0     0     0     0     0     0

     85      90     4     0     0      0     0     0     0     0     0

     90      95     5     0     0      0     0     0     0     0     0

     95     100     5     0     0      0     0     0     0     0     0

    100     105     6     0     0      0     0     0     0     0     0

    105     110     6     0     0      0     0     0     0     0     0

    110     115     7     0     0      0     0     0     0     0     0

    115     120     7     0     0      0     0     0     0     0     0

    120     125     8     0     0      0     0     0     0     0     0

    125     130     8     1     0      0     0     0     0     0     0

    130     135     9     1     0      0     0     0     0     0     0

    135     140     9     2     0      0     0     0     0     0     0

    140     145    10     2     0      0     0     0     0     0     0

    145     150    10     3     0      0     0     0     0     0     0

    150     155    11     3     0      0     0     0     0     0     0

    155     160    11     4     0      0     0     0     0     0     0

    160     165    12     4     0      0     0     0     0     0     0

    165     170    12     5     0      0     0     0     0     0     0

    170     175    13     5     0      0     0     0     0     0     0

    175     180    13     6     0      0     0     0     0     0     0

    180     185    14     6     0      0     0     0     0     0     0

    185     190    14     7     0      0     0     0     0     0     0

    190     195    15     7     0      0     0     0     0     0     0

    195     200    15     8     0      0     0     0     0     0     0

    200     210    16     8     1      0     0     0     0     0     0

    210     220    17     9     2      0     0     0     0     0     0

    220     230    18    10     3      0     0     0     0     0     0

    230     240    20    11     4      0     0     0     0     0     0

    240     250    21    12     5      0     0     0     0     0     0

    250     260    23    13     6      0     0     0     0     0     0

    260     270    24    14     7      0     0     0     0     0     0

    270     280    26    15     8      0     0     0     0     0     0

    280     290    27    16     9      1     0     0     0     0     0

    290     300    29    17    10      2     0     0     0     0     0

    300     310    30    19    11      3     0     0     0     0     0

    310     320    32    20    12      4     0     0     0     0     0

    320     330    33    22    13      5     0     0     0     0     0

    330     340    35    23    14      6     0     0     0     0     0

    340     350    36    25    15      7     0     0     0     0     0

    350     360    38    26    16      8     0     0     0     0     0

    360     370    39    28    17      9     1     0     0     0     0

    370     380    41    29    18     10     2     0     0     0     0

    380     390    42    31    19     11     3     0     0     0     0

    390     400    44    32    20     12     4     0     0     0     0

    400     410    45    34    22     13     5     0     0     0     0

    410     420    47    35    23     14     6     0     0     0     0

    420     430    48    37    25     15     7     0     0     0     0

    430     440    50    38    26     16     8     0     0     0     0

    440     450    51    40    28     17     9     1     0     0     0

    450     460    53    41    29     18    10     2     0     0     0

    460     470    54    43    31     19    11     3     0     0     0

    470     480    56    44    32     21    12     4     0     0     0

    480     490    57    46    34     22    13     5     0     0     0

    490     500    59    47    35     24    14     6     0     0     0

    500     510    60    49    37     25    15     7     0     0     0

    510     520    62    50    38     27    16     8     0     0     0

    520     530    63    52    40     28    17     9     1     0     0

    530     540    65    53    41     30    18    10     2     0     0

    540     550    66    55    43     31    20    11     3     0     0

    550     560    68    56    44     33    21    12     4     0     0

    560     570    69    58    46     34    23    13     5     0     0

    570     580    71    59    47     36    24    14     6     0     0

    580     590    72    61    49     37    26    15     7     0     0

    590     600    74    62    50     39    27    16     8     1     0

    600     610    75    64    52     40    29    17     9     2     0

    610     620    77    65    53     42    30    18    10     3     0

    620     630    78    67    55     43    32    20    11     4     0

    630     640    80    68    56     45    33    21    12     5     0

    640     650    81    70    58     46    35    23    13     6     0

    650     660    83    71    59     48    36    24    14     7     0

    660     670    84    73    61     49    38    26    15     8     0

    670     680    86    74    62     51    39    27    16     9     1

    680     690    87    76    64     52    41    29    17    10     2

    690     700    89    77    65     54    42    30    19    11     3

    700     710    90    79    67     55    44    32    20    12     4

    710     720    92    80    68     57    45    33    22    13     5

    720     730    93    82    70     58    47    35    23    14     6

    730     740    95    83    71     60    48    36    25    15     7

    740     750    96    85    73     61    50    38    26    16     8

    750     760    98    86    74     63    51    39    28    17     9

    760     770    99    88    76     64    53    41    29    18    10

    770     780   102    89    77     66    54    42    31    19    11

    780     790   104    91    79     67    56    44    32    21    12

    790     800   107    92    80     69    57    45    34    22    13

    800     810   109    94    82     70    59    47    35    24    14

    810     820   112    95    83     72    60    48    37    25    15

    820     830   114    97    85     73    62    50    38    27    16

    830     840   117    98    86     75    63    51    40    28    17

    840     850   119   100    88     76    65    53    41    30    18

    850     860   122   102    89     78    66    54    43    31    19

    860     870   124   105    91     79    68    56    44    33    21

    870     880   127   107    92     81    69    57    46    34    22

    880     890   129   110    94     82    71    59    47    36    24

    890     900   132   112    95     84    72    60    49    37    25

    900     910   134   115    97     85    74    62    50    39    27

    910     920   137   117    98     87    75    63    52    40    28

    920     930   139   120   100     88    77    65    53    42    30

    930     940   142   122   103     90    78    66    55    43    31

    940     950   144   125   105     91    80    68    56    45    33

    950     960   147   127   108     93    81    69    58    46    34

    960     970   149   130   110     94    83    71    59    48    36

    970     980   152   132   113     96    84    72    61    49    37

    980     990   154   135   115     97    86    74    62    51    39

    990   1,000   157   137   118     99    87    75    64    52    40

  1,000   1,010   159   140   120    101    89    77    65    54    42

  1,010   1,020   162   142   123    103    90    78    67    55    43

  1,020   1,030   164   145   125    106    92    80    68    57    45

  1,030   1,040   167   147   128    108    93    81    70    58    46

  1,040   1,050   169   150   130    111    95    83    71    60    48

  1,050   1,060   172   152   133    113    96    84    73    61    49

  1,060   1,070   174   155   135    116    98    86    74    63    51

  1,070   1,080   177   157   138    118    99    87    76    64    52

  1,080   1,090   179   160   140    121   101    89    77    66    54

  1,090   1,100   182   162   143    123   104    90    79    67    55

  1,100   1,110   184   165   145    126   106    92    80    69    57

  1,110   1,120   187   167   148    128   109    93    82    70    58

  1,120   1,130   189   170   150    131   111    95    83    72    60

  1,130   1,140   192   172   153    133   114    96    85    73    61

  1,140   1,150   194   175   155    136   116    98    86    75    63

  1,150   1,160   197   177   158    138   119    99    88    76    64

  1,160   1,170   199   180   160    141   121   102    89    78    66

  1,170   1,180   202   182   163    143   124   104    91    79    67

  1,180   1,190   204   185   165    146   126   107    92    81    69

  1,190   1,200   207   187   168    148   129   109    94    82    70

  1,200   1,210   209   190   170    151   131   112    95    84    72

  1,210   1,220   212   192   173    153   134   114    97    85    73

  1,220   1,230   214   195   175    156   136   117    98    87    75

  1,230   1,240   217   197   178    158   139   119   100    88    76

  1,240   1,250   219   200   180    161   141   122   102    90    78

 ---------------------------------------------------------------------

[Table Continued]

 ------------------------------

                   And the

                   number of

                   withholding

                   allowances

  And the          claimed

 wages are --      is --

 ------------------------------

                   9      10

                   ------------

                   The amount

                   of income

          But      tax to be

 At       less     withheld

 least    than     is --

 ------------------------------

     $0     $55    $0    $0

     55      60     0     0

     60      65     0     0

     65      70     0     0

     70      75     0     0

     75      80     0     0

     80      85     0     0

     85      90     0     0

     90      95     0     0

     95     100     0     0

    100     105     0     0

    105     110     0     0

    110     115     0     0

    115     120     0     0

    120     125     0     0

    125     130     0     0

    130     135     0     0

    135     140     0     0

    140     145     0     0

    145     150     0     0

    150     155     0     0

    155     160     0     0

    160     165     0     0

    165     170     0     0

    170     175     0     0

    175     180     0     0

    180     185     0     0

    185     190     0     0

    190     195     0     0

    195     200     0     0

    200     210     0     0

    210     220     0     0

    220     230     0     0

    230     240     0     0

    240     250     0     0

    250     260     0     0

    260     270     0     0

    270     280     0     0

    280     290     0     0

    290     300     0     0

    300     310     0     0

    310     320     0     0

    320     330     0     0

    330     340     0     0

    340     350     0     0

    350     360     0     0

    360     370     0     0

    370     380     0     0

    380     390     0     0

    390     400     0     0

    400     410     0     0

    410     420     0     0

    420     430     0     0

    430     440     0     0

    440     450     0     0

    450     460     0     0

    460     470     0     0

    470     480     0     0

    480     490     0     0

    490     500     0     0

    500     510     0     0

    510     520     0     0

    520     530     0     0

    530     540     0     0

    540     550     0     0

    550     560     0     0

    560     570     0     0

    570     580     0     0

    580     590     0     0

    590     600     0     0

    600     610     0     0

    610     620     0     0

    620     630     0     0

    630     640     0     0

    640     650     0     0

    650     660     0     0

    660     670     0     0

    670     680     0     0

    680     690     0     0

    690     700     0     0

    700     710     0     0

    710     720     0     0

    720     730     0     0

    730     740     0     0

    740     750     0     0

    750     760     1     0

    760     770     2     0

    770     780     3     0

    780     790     4     0

    790     800     5     0

    800     810     6     0

    810     820     7     0

    820     830     8     0

    830     840     9     1

    840     850    10     2

    850     860    11     3

    860     870    12     4

    870     880    13     5

    880     890    14     6

    890     900    15     7

    900     910    16     8

    910     920    17     9

    920     930    18    10

    930     940    20    11

    940     950    21    12

    950     960    23    13

    960     970    24    14

    970     980    26    15

    980     990    27    16

    990   1,000    29    17

  1,000   1,010    30    19

  1,010   1,020    32    20

  1,020   1,030    33    22

  1,030   1,040    35    23

  1,040   1,050    36    25

  1,050   1,060    38    26

  1,060   1,070    39    28

  1,070   1,080    41    29

  1,080   1,090    42    31

  1,090   1,100    44    32

  1,100   1,110    45    34

  1,110   1,120    47    35

  1,120   1,130    48    37

  1,130   1,140    50    38

  1,140   1,150    51    40

  1,150   1,160    53    41

  1,160   1,170    54    43

  1,170   1,180    56    44

  1,180   1,190    57    46

  1,190   1,200    59    47

  1,200   1,210    60    49

  1,210   1,220    62    50

  1,220   1,230    63    52

  1,230   1,240    65    53

  1,240   1,250    66    55

 ------------------------------

$1,250 and

        Use Table

over

              1(a) for

                   a

SINGLE

                   person

 on

                   page 24.

                   Also see the

                   instructions

                   on page 23.

 ------------------------------

                (For Wages Paid through December 31, 2016)

 ---------------------------------------------------------------------

    And the         And the number of withholding allowances claimed

  wages are --                            is --

 ---------------------------------------------------------------------

          But      0     1     2      3     4     5     6     7     8

 At       less   -----------------------------------------------------

 least    than       The amount of income tax to be withheld is --

 ---------------------------------------------------------------------

     $0    $170    $0    $0    $0     $0    $0    $0    $0    $0    $0

    170     175     1     0     0      0     0     0     0     0     0

    175     180     1     0     0      0     0     0     0     0     0

    180     185     2     0     0      0     0     0     0     0     0

    185     190     2     0     0      0     0     0     0     0     0

    190     195     3     0     0      0     0     0     0     0     0

    195     200     3     0     0      0     0     0     0     0     0

    200     210     4     0     0      0     0     0     0     0     0

    210     220     5     0     0      0     0     0     0     0     0

    220     230     6     0     0      0     0     0     0     0     0

    230     240     7     0     0      0     0     0     0     0     0

    240     250     8     0     0      0     0     0     0     0     0

    250     260     9     1     0      0     0     0     0     0     0

    260     270    10     2     0      0     0     0     0     0     0

    270     280    11     3     0      0     0     0     0     0     0

    280     290    12     4     0      0     0     0     0     0     0

    290     300    13     5     0      0     0     0     0     0     0

    300     310    14     6     0      0     0     0     0     0     0

    310     320    15     7     0      0     0     0     0     0     0

    320     330    16     8     0      0     0     0     0     0     0

    330     340    17     9     1      0     0     0     0     0     0

    340     350    18    10     2      0     0     0     0     0     0

    350     360    19    11     3      0     0     0     0     0     0

    360     370    20    12     4      0     0     0     0     0     0

    370     380    21    13     5      0     0     0     0     0     0

    380     390    22    14     6      0     0     0     0     0     0

    390     400    23    15     7      0     0     0     0     0     0

    400     410    24    16     8      1     0     0     0     0     0

    410     420    25    17     9      2     0     0     0     0     0

    420     430    26    18    10      3     0     0     0     0     0

    430     440    27    19    11      4     0     0     0     0     0

    440     450    28    20    12      5     0     0     0     0     0

    450     460    29    21    13      6     0     0     0     0     0

    460     470    30    22    14      7     0     0     0     0     0

    470     480    31    23    15      8     0     0     0     0     0

    480     490    32    24    16      9     1     0     0     0     0

    490     500    33    25    17     10     2     0     0     0     0

    500     510    34    26    18     11     3     0     0     0     0

    510     520    35    27    19     12     4     0     0     0     0

    520     530    36    28    20     13     5     0     0     0     0

    530     540    38    29    21     14     6     0     0     0     0

    540     550    39    30    22     15     7     0     0     0     0

    550     560    41    31    23     16     8     0     0     0     0

    560     570    42    32    24     17     9     1     0     0     0

    570     580    44    33    25     18    10     2     0     0     0

    580     590    45    34    26     19    11     3     0     0     0

    590     600    47    35    27     20    12     4     0     0     0

    600     610    48    37    28     21    13     5     0     0     0

    610     620    50    38    29     22    14     6     0     0     0

    620     630    51    40    30     23    15     7     0     0     0

    630     640    53    41    31     24    16     8     0     0     0

    640     650    54    43    32     25    17     9     1     0     0

    650     660    56    44    33     26    18    10     2     0     0

    660     670    57    46    34     27    19    11     3     0     0

    670     680    59    47    35     28    20    12     4     0     0

    680     690    60    49    37     29    21    13     5     0     0

    690     700    62    50    38     30    22    14     6     0     0

    700     710    63    52    40     31    23    15     7     0     0

    710     720    65    53    41     32    24    16     8     1     0

    720     730    66    55    43     33    25    17     9     2     0

    730     740    68    56    44     34    26    18    10     3     0

    740     750    69    58    46     35    27    19    11     4     0

    750     760    71    59    47     36    28    20    12     5     0

    760     770    72    61    49     37    29    21    13     6     0

    770     780    74    62    50     39    30    22    14     7     0

    780     790    75    64    52     40    31    23    15     8     0

    790     800    77    65    53     42    32    24    16     9     1

    800     810    78    67    55     43    33    25    17    10     2

    810     820    80    68    56     45    34    26    18    11     3

    820     830    81    70    58     46    35    27    19    12     4

    830     840    83    71    59     48    36    28    20    13     5

    840     850    84    73    61     49    38    29    21    14     6

    850     860    86    74    62     51    39    30    22    15     7

    860     870    87    76    64     52    41    31    23    16     8

    870     880    89    77    65     54    42    32    24    17     9

    880     890    90    79    67     55    44    33    25    18    10

    890     900    92    80    68     57    45    34    26    19    11

    900     910    93    82    70     58    47    35    27    20    12

    910     920    95    83    71     60    48    36    28    21    13

    920     930    96    85    73     61    50    38    29    22    14

    930     940    98    86    74     63    51    39    30    23    15

    940     950    99    88    76     64    53    41    31    24    16

    950     960   101    89    77     66    54    42    32    25    17

    960     970   102    91    79     67    56    44    33    26    18

    970     980   104    92    80     69    57    45    34    27    19

    980     990   105    94    82     70    59    47    35    28    20

    990   1,000   107    95    83     72    60    48    37    29    21

  1,000   1,010   108    97    85     73    62    50    38    30    22

  1,010   1,020   110    98    86     75    63    51    40    31    23

  1,020   1,030   111   100    88     76    65    53    41    32    24

  1,030   1,040   113   101    89     78    66    54    43    33    25

  1,040   1,050   114   103    91     79    68    56    44    34    26

  1,050   1,060   116   104    92     81    69    57    46    35    27

  1,060   1,070   117   106    94     82    71    59    47    36    28

  1,070   1,080   119   107    95     84    72    60    49    37    29

  1,080   1,090   120   109    97     85    74    62    50    38    30

  1,090   1,100   122   110    98     87    75    63    52    40    31

  1,100   1,110   123   112   100     88    77    65    53    41    32

  1,110   1,120   125   113   101     90    78    66    55    43    33

  1,120   1,130   126   115   103     91    80    68    56    44    34

  1,130   1,140   128   116   104     93    81    69    58    46    35

  1,140   1,150   129   118   106     94    83    71    59    47    36

  1,150   1,160   131   119   107     96    84    72    61    49    37

  1,160   1,170   132   121   109     97    86    74    62    50    39

  1,170   1,180   134   122   110     99    87    75    64    52    40

  1,180   1,190   135   124   112    100    89    77    65    53    42

  1,190   1,200   137   125   113    102    90    78    67    55    43

  1,200   1,210   138   127   115    103    92    80    68    56    45

  1,210   1,220   140   128   116    105    93    81    70    58    46

  1,220   1,230   141   130   118    106    95    83    71    59    48

  1,230   1,240   143   131   119    108    96    84    73    61    49

  1,240   1,250   144   133   121    109    98    86    74    62    51

  1,250   1,260   146   134   122    111    99    87    76    64    52

  1,260   1,270   147   136   124    112   101    89    77    65    54

  1,270   1,280   149   137   125    114   102    90    79    67    55

  1,280   1,290   150   139   127    115   104    92    80    68    57

  1,290   1,300   152   140   128    117   105    93    82    70    58

  1,300   1,310   153   142   130    118   107    95    83    71    60

  1,310   1,320   155   143   131    120   108    96    85    73    61

  1,320   1,330   156   145   133    121   110    98    86    74    63

  1,330   1,340   158   146   134    123   111    99    88    76    64

  1,340   1,350   159   148   136    124   113   101    89    77    66

  1,350   1,360   161   149   137    126   114   102    91    79    67

  1,360   1,370   162   151   139    127   116   104    92    80    69

  1,370   1,380   164   152   140    129   117   105    94    82    70

  1,380   1,390   165   154   142    130   119   107    95    83    72

  1,390   1,400   167   155   143    132   120   108    97    85    73

  1,400   1,410   168   157   145    133   122   110    98    86    75

  1,410   1,420   170   158   146    135   123   111   100    88    76

  1,420   1,430   171   160   148    136   125   113   101    89    78

  1,430   1,440   173   161   149    138   126   114   103    91    79

  1,440   1,450   174   163   151    139   128   116   104    92    81

  1,450   1,460   176   164   152    141   129   117   106    94    82

  1,460   1,470   177   166   154    142   131   119   107    95    84

  1,470   1,480   179   167   155    144   132   120   109    97    85

  1,480   1,490   180   169   157    145   134   122   110    98    87

 ---------------------------------------------------------------------

[Table Continued]

 ------------------------------

                   And the

                   number of

                   withholding

                   allowances

  And the          claimed

 wages are --      is --

 ------------------------------

                   9      10

                   ------------

                   The amount

                   of income

          But      tax to be

 At       less     withheld

 least    than     is --

 ------------------------------

     $0    $170    $0    $0

    170     175     0     0

    175     180     0     0

    180     185     0     0

    185     190     0     0

    190     195     0     0

    195     200     0     0

    200     210     0     0

    210     220     0     0

    220     230     0     0

    230     240     0     0

    240     250     0     0

    250     260     0     0

    260     270     0     0

    270     280     0     0

    280     290     0     0

    290     300     0     0

    300     310     0     0

    310     320     0     0

    320     330     0     0

    330     340     0     0

    340     350     0     0

    350     360     0     0

    360     370     0     0

    370     380     0     0

    380     390     0     0

    390     400     0     0

    400     410     0     0

    410     420     0     0

    420     430     0     0

    430     440     0     0

    440     450     0     0

    450     460     0     0

    460     470     0     0

    470     480     0     0

    480     490     0     0

    490     500     0     0

    500     510     0     0

    510     520     0     0

    520     530     0     0

    530     540     0     0

    540     550     0     0

    550     560     0     0

    560     570     0     0

    570     580     0     0

    580     590     0     0

    590     600     0     0

    600     610     0     0

    610     620     0     0

    620     630     0     0

    630     640     0     0

    640     650     0     0

    650     660     0     0

    660     670     0     0

    670     680     0     0

    680     690     0     0

    690     700     0     0

    700     710     0     0

    710     720     0     0

    720     730     0     0

    730     740     0     0

    740     750     0     0

    750     760     0     0

    760     770     0     0

    770     780     0     0

    780     790     0     0

    790     800     0     0

    800     810     0     0

    810     820     0     0

    820     830     0     0

    830     840     0     0

    840     850     0     0

    850     860     0     0

    860     870     0     0

    870     880     1     0

    880     890     2     0

    890     900     3     0

    900     910     4     0

    910     920     5     0

    920     930     6     0

    930     940     7     0

    940     950     8     0

    950     960     9     1

    960     970    10     2

    970     980    11     3

    980     990    12     4

    990   1,000    13     5

  1,000   1,010    14     6

  1,010   1,020    15     7

  1,020   1,030    16     8

  1,030   1,040    17     9

  1,040   1,050    18    10

  1,050   1,060    19    11

  1,060   1,070    20    12

  1,070   1,080    21    13

  1,080   1,090    22    14

  1,090   1,100    23    15

  1,100   1,110    24    16

  1,110   1,120    25    17

  1,120   1,130    26    18

  1,130   1,140    27    19

  1,140   1,150    28    20

  1,150   1,160    29    21

  1,160   1,170    30    22

  1,170   1,180    31    23

  1,180   1,190    32    24

  1,190   1,200    33    25

  1,200   1,210    34    26

  1,210   1,220    35    27

  1,220   1,230    36    28

  1,230   1,240    38    29

  1,240   1,250    39    30

  1,250   1,260    41    31

  1,260   1,270    42    32

  1,270   1,280    44    33

  1,280   1,290    45    34

  1,290   1,300    47    35

  1,300   1,310    48    36

  1,310   1,320    50    38

  1,320   1,330    51    39

  1,330   1,340    53    41

  1,340   1,350    54    42

  1,350   1,360    56    44

  1,360   1,370    57    45

  1,370   1,380    59    47

  1,380   1,390    60    48

  1,390   1,400    62    50

  1,400   1,410    63    51

  1,410   1,420    65    53

  1,420   1,430    66    54

  1,430   1,440    68    56

  1,440   1,450    69    57

  1,450   1,460    71    59

  1,460   1,470    72    60

  1,470   1,480    74    62

  1,480   1,490    75    63

 ------------------------------

$1,490 and

        Use Table

over

              1(b) for

                   a

MARRIED

                   person

 on

                   page 24.

                   Also see the

                   instructions

                   on page 23.

 ------------------------------

                (For Wages Paid through December 31, 2016)

 ---------------------------------------------------------------------

    And the         And the number of withholding allowances claimed

  wages are --                            is --

 ---------------------------------------------------------------------

          But      0     1     2      3     4     5     6     7     8

 At       less   -----------------------------------------------------

 least    than       The amount of income tax to be withheld is --

 ---------------------------------------------------------------------

     $0    $105    $0    $0    $0     $0    $0    $0    $0    $0    $0

    105     110     2     0     0      0     0     0     0     0     0

    110     115     3     0     0      0     0     0     0     0     0

    115     120     3     0     0      0     0     0     0     0     0

    120     125     4     0     0      0     0     0     0     0     0

    125     130     4     0     0      0     0     0     0     0     0

    130     135     5     0     0      0     0     0     0     0     0

    135     140     5     0     0      0     0     0     0     0     0

    140     145     6     0     0      0     0     0     0     0     0

    145     150     6     0     0      0     0     0     0     0     0

    150     155     7     0     0      0     0     0     0     0     0

    155     160     7     0     0      0     0     0     0     0     0

    160     165     8     0     0      0     0     0     0     0     0

    165     170     8     0     0      0     0     0     0     0     0

    170     175     9     0     0      0     0     0     0     0     0

    175     180     9     0     0      0     0     0     0     0     0

    180     185    10     0     0      0     0     0     0     0     0

    185     190    10     0     0      0     0     0     0     0     0

    190     195    11     0     0      0     0     0     0     0     0

    195     200    11     0     0      0     0     0     0     0     0

    200     205    12     0     0      0     0     0     0     0     0

    205     210    12     0     0      0     0     0     0     0     0

    210     215    13     0     0      0     0     0     0     0     0

    215     220    13     0     0      0     0     0     0     0     0

    220     225    14     0     0      0     0     0     0     0     0

    225     230    14     0     0      0     0     0     0     0     0

    230     235    15     0     0      0     0     0     0     0     0

    235     240    15     0     0      0     0     0     0     0     0

    240     245    16     0     0      0     0     0     0     0     0

    245     250    16     1     0      0     0     0     0     0     0

    250     260    17     1     0      0     0     0     0     0     0

    260     270    18     2     0      0     0     0     0     0     0

    270     280    19     3     0      0     0     0     0     0     0

    280     290    20     4     0      0     0     0     0     0     0

    290     300    21     5     0      0     0     0     0     0     0

    300     310    22     6     0      0     0     0     0     0     0

    310     320    23     7     0      0     0     0     0     0     0

    320     330    24     8     0      0     0     0     0     0     0

    330     340    25     9     0      0     0     0     0     0     0

    340     350    26    10     0      0     0     0     0     0     0

    350     360    27    11     0      0     0     0     0     0     0

    360     370    28    12     0      0     0     0     0     0     0

    370     380    29    13     0      0     0     0     0     0     0

    380     390    30    14     0      0     0     0     0     0     0

    390     400    31    15     0      0     0     0     0     0     0

    400     410    32    16     1      0     0     0     0     0     0

    410     420    33    17     2      0     0     0     0     0     0

    420     430    34    18     3      0     0     0     0     0     0

    430     440    35    19     4      0     0     0     0     0     0

    440     450    36    20     5      0     0     0     0     0     0

    450     460    37    21     6      0     0     0     0     0     0

    460     470    39    22     7      0     0     0     0     0     0

    470     480    40    23     8      0     0     0     0     0     0

    480     490    42    24     9      0     0     0     0     0     0

    490     500    43    25    10      0     0     0     0     0     0

    500     520    46    27    11      0     0     0     0     0     0

    520     540    49    29    13      0     0     0     0     0     0

    540     560    52    31    15      0     0     0     0     0     0

    560     580    55    33    17      2     0     0     0     0     0

    580     600    58    35    19      4     0     0     0     0     0

    600     620    61    37    21      6     0     0     0     0     0

    620     640    64    40    23      8     0     0     0     0     0

    640     660    67    43    25     10     0     0     0     0     0

    660     680    70    46    27     12     0     0     0     0     0

    680     700    73    49    29     14     0     0     0     0     0

    700     720    76    52    31     16     0     0     0     0     0

    720     740    79    55    33     18     2     0     0     0     0

    740     760    82    58    35     20     4     0     0     0     0

    760     780    85    61    38     22     6     0     0     0     0

    780     800    88    64    41     24     8     0     0     0     0

    800     820    91    67    44     26    10     0     0     0     0

    820     840    94    70    47     28    12     0     0     0     0

    840     860    97    73    50     30    14     0     0     0     0

    860     880   100    76    53     32    16     0     0     0     0

    880     900   103    79    56     34    18     2     0     0     0

    900     920   106    82    59     36    20     4     0     0     0

    920     940   109    85    62     39    22     6     0     0     0

    940     960   112    88    65     42    24     8     0     0     0

    960     980   115    91    68     45    26    10     0     0     0

    980   1,000   118    94    71     48    28    12     0     0     0

  1,000   1,020   121    97    74     51    30    14     0     0     0

  1,020   1,040   124   100    77     54    32    16     1     0     0

  1,040   1,060   127   103    80     57    34    18     3     0     0

  1,060   1,080   130   106    83     60    36    20     5     0     0

  1,080   1,100   133   109    86     63    39    22     7     0     0

  1,100   1,120   136   112    89     66    42    24     9     0     0

  1,120   1,140   139   115    92     69    45    26    11     0     0

  1,140   1,160   142   118    95     72    48    28    13     0     0

  1,160   1,180   145   121    98     75    51    30    15     0     0

  1,180   1,200   148   124   101     78    54    32    17     1     0

  1,200   1,220   151   127   104     81    57    34    19     3     0

  1,220   1,240   154   130   107     84    60    37    21     5     0

  1,240   1,260   157   133   110     87    63    40    23     7     0

  1,260   1,280   160   136   113     90    66    43    25     9     0

  1,280   1,300   163   139   116     93    69    46    27    11     0

  1,300   1,320   166   142   119     96    72    49    29    13     0

  1,320   1,340   169   145   122     99    75    52    31    15     0

  1,340   1,360   172   148   125    102    78    55    33    17     2

  1,360   1,380   175   151   128    105    81    58    35    19     4

  1,380   1,400   178   154   131    108    84    61    37    21     6

  1,400   1,420   181   157   134    111    87    64    40    23     8

  1,420   1,440   184   160   137    114    90    67    43    25    10

  1,440   1,460   187   163   140    117    93    70    46    27    12

  1,460   1,480   190   166   143    120    96    73    49    29    14

  1,480   1,500   193   169   146    123    99    76    52    31    16

  1,500   1,520   196   172   149    126   102    79    55    33    18

  1,520   1,540   199   175   152    129   105    82    58    35    20

  1,540   1,560   203   178   155    132   108    85    61    38    22

  1,560   1,580   208   181   158    135   111    88    64    41    24

  1,580   1,600   213   184   161    138   114    91    67    44    26

  1,600   1,620   218   187   164    141   117    94    70    47    28

  1,620   1,640   223   190   167    144   120    97    73    50    30

  1,640   1,660   228   193   170    147   123   100    76    53    32

  1,660   1,680   233   196   173    150   126   103    79    56    34

  1,680   1,700   238   199   176    153   129   106    82    59    36

  1,700   1,720   243   204   179    156   132   109    85    62    39

  1,720   1,740   248   209   182    159   135   112    88    65    42

  1,740   1,760   253   214   185    162   138   115    91    68    45

  1,760   1,780   258   219   188    165   141   118    94    71    48

  1,780   1,800   263   224   191    168   144   121    97    74    51

  1,800   1,820   268   229   194    171   147   124   100    77    54

  1,820   1,840   273   234   197    174   150   127   103    80    57

  1,840   1,860   278   239   200    177   153   130   106    83    60

  1,860   1,880   283   244   205    180   156   133   109    86    63

  1,880   1,900   288   249   210    183   159   136   112    89    66

  1,900   1,920   293   254   215    186   162   139   115    92    69

  1,920   1,940   298   259   220    189   165   142   118    95    72

  1,940   1,960   303   264   225    192   168   145   121    98    75

  1,960   1,980   308   269   230    195   171   148   124   101    78

  1,980   2,000   313   274   235    198   174   151   127   104    81

  2,000   2,020   318   279   240    201   177   154   130   107    84

  2,020   2,040   323   284   245    206   180   157   133   110    87

  2,040   2,060   328   289   250    211   183   160   136   113    90

  2,060   2,080   333   294   255    216   186   163   139   116    93

  2,080   2,100   338   299   260    221   189   166   142   119    96

 ---------------------------------------------------------------------

[Table Continued]

 ------------------------------

                   And the

                   number of

                   withholding

                   allowances

  And the          claimed

 wages are --      is --

 ------------------------------

                   9      10

                   ------------

                   The amount

                   of income

          But      tax to be

 At       less     withheld

 least    than     is --

 ------------------------------

     $0    $105    $0    $0

    105     110     0     0

    110     115     0     0

    115     120     0     0

    120     125     0     0

    125     130     0     0

    130     135     0     0

    135     140     0     0

    140     145     0     0

    145     150     0     0

    150     155     0     0

    155     160     0     0

    160     165     0     0

    165     170     0     0

    170     175     0     0

    175     180     0     0

    180     185     0     0

    185     190     0     0

    190     195     0     0

    195     200     0     0

    200     205     0     0

    205     210     0     0

    210     215     0     0

    215     220     0     0

    220     225     0     0

    225     230     0     0

    230     235     0     0

    235     240     0     0

    240     245     0     0

    245     250     0     0

    250     260     0     0

    260     270     0     0

    270     280     0     0

    280     290     0     0

    290     300     0     0

    300     310     0     0

    310     320     0     0

    320     330     0     0

    330     340     0     0

    340     350     0     0

    350     360     0     0

    360     370     0     0

    370     380     0     0

    380     390     0     0

    390     400     0     0

    400     410     0     0

    410     420     0     0

    420     430     0     0

    430     440     0     0

    440     450     0     0

    450     460     0     0

    460     470     0     0

    470     480     0     0

    480     490     0     0

    490     500     0     0

    500     520     0     0

    520     540     0     0

    540     560     0     0

    560     580     0     0

    580     600     0     0

    600     620     0     0

    620     640     0     0

    640     660     0     0

    660     680     0     0

    680     700     0     0

    700     720     0     0

    720     740     0     0

    740     760     0     0

    760     780     0     0

    780     800     0     0

    800     820     0     0

    820     840     0     0

    840     860     0     0

    860     880     0     0

    880     900     0     0

    900     920     0     0

    920     940     0     0

    940     960     0     0

    960     980     0     0

    980   1,000     0     0

  1,000   1,020     0     0

  1,020   1,040     0     0

  1,040   1,060     0     0

  1,060   1,080     0     0

  1,080   1,100     0     0

  1,100   1,120     0     0

  1,120   1,140     0     0

  1,140   1,160     0     0

  1,160   1,180     0     0

  1,180   1,200     0     0

  1,200   1,220     0     0

  1,220   1,240     0     0

  1,240   1,260     0     0

  1,260   1,280     0     0

  1,280   1,300     0     0

  1,300   1,320     0     0

  1,320   1,340     0     0

  1,340   1,360     0     0

  1,360   1,380     0     0

  1,380   1,400     0     0

  1,400   1,420     0     0

  1,420   1,440     0     0

  1,440   1,460     0     0

  1,460   1,480     0     0

  1,480   1,500     0     0

  1,500   1,520     2     0

  1,520   1,540     4     0

  1,540   1,560     6     0

  1,560   1,580     8     0

  1,580   1,600    10     0

  1,600   1,620    12     0

  1,620   1,640    14     0

  1,640   1,660    16     1

  1,660   1,680    18     3

  1,680   1,700    20     5

  1,700   1,720    22     7

  1,720   1,740    24     9

  1,740   1,760    26    11

  1,760   1,780    28    13

  1,780   1,800    30    15

  1,800   1,820    32    17

  1,820   1,840    34    19

  1,840   1,860    36    21

  1,860   1,880    39    23

  1,880   1,900    42    25

  1,900   1,920    45    27

  1,920   1,940    48    29

  1,940   1,960    51    31

  1,960   1,980    54    33

  1,980   2,000    57    35

  2,000   2,020    60    37

  2,020   2,040    63    40

  2,040   2,060    66    43

  2,060   2,080    69    46

  2,080   2,100    72    49

 ------------------------------

$2,100 and

        Use Table

over

              2(a) for

                   a

SINGLE

                   person

 on

                   page 24.

                   Also see the

                   instructions

                   on page 23.

 ------------------------------

                (For Wages Paid through December 31, 2016)

 ---------------------------------------------------------------------

    And the         And the number of withholding allowances claimed

  wages are --                            is --

 ---------------------------------------------------------------------

          But      0     1     2      3     4     5     6     7     8

 At       less   -----------------------------------------------------

 least    than       The amount of income tax to be withheld is --

 ---------------------------------------------------------------------

     $0    $340    $0    $0    $0     $0    $0    $0    $0    $0    $0

    340     350     2     0     0      0     0     0     0     0     0

    350     360     3     0     0      0     0     0     0     0     0

    360     370     4     0     0      0     0     0     0     0     0

    370     380     5     0     0      0     0     0     0     0     0

    380     390     6     0     0      0     0     0     0     0     0

    390     400     7     0     0      0     0     0     0     0     0

    400     410     8     0     0      0     0     0     0     0     0

    410     420     9     0     0      0     0     0     0     0     0

    420     430    10     0     0      0     0     0     0     0     0

    430     440    11     0     0      0     0     0     0     0     0

    440     450    12     0     0      0     0     0     0     0     0

    450     460    13     0     0      0     0     0     0     0     0

    460     470    14     0     0      0     0     0     0     0     0

    470     480    15     0     0      0     0     0     0     0     0

    480     490    16     0     0      0     0     0     0     0     0

    490     500    17     1     0      0     0     0     0     0     0

    500     520    18     3     0      0     0     0     0     0     0

    520     540    20     5     0      0     0     0     0     0     0

    540     560    22     7     0      0     0     0     0     0     0

    560     580    24     9     0      0     0     0     0     0     0

    580     600    26    11     0      0     0     0     0     0     0

    600     620    28    13     0      0     0     0     0     0     0

    620     640    30    15     0      0     0     0     0     0     0

    640     660    32    17     1      0     0     0     0     0     0

    660     680    34    19     3      0     0     0     0     0     0

    680     700    36    21     5      0     0     0     0     0     0

    700     720    38    23     7      0     0     0     0     0     0

    720     740    40    25     9      0     0     0     0     0     0

    740     760    42    27    11      0     0     0     0     0     0

    760     780    44    29    13      0     0     0     0     0     0

    780     800    46    31    15      0     0     0     0     0     0

    800     820    48    33    17      1     0     0     0     0     0

    820     840    50    35    19      3     0     0     0     0     0

    840     860    52    37    21      5     0     0     0     0     0

    860     880    54    39    23      7     0     0     0     0     0

    880     900    56    41    25      9     0     0     0     0     0

    900     920    58    43    27     11     0     0     0     0     0

    920     940    60    45    29     13     0     0     0     0     0

    940     960    62    47    31     15     0     0     0     0     0

    960     980    64    49    33     17     2     0     0     0     0

    980   1,000    66    51    35     19     4     0     0     0     0

  1,000   1,020    68    53    37     21     6     0     0     0     0

  1,020   1,040    70    55    39     23     8     0     0     0     0

  1,040   1,060    73    57    41     25    10     0     0     0     0

  1,060   1,080    76    59    43     27    12     0     0     0     0

  1,080   1,100    79    61    45     29    14     0     0     0     0

  1,100   1,120    82    63    47     31    16     0     0     0     0

  1,120   1,140    85    65    49     33    18     2     0     0     0

  1,140   1,160    88    67    51     35    20     4     0     0     0

  1,160   1,180    91    69    53     37    22     6     0     0     0

  1,180   1,200    94    71    55     39    24     8     0     0     0

  1,200   1,220    97    73    57     41    26    10     0     0     0

  1,220   1,240   100    76    59     43    28    12     0     0     0

  1,240   1,260   103    79    61     45    30    14     0     0     0

  1,260   1,280   106    82    63     47    32    16     1     0     0

  1,280   1,300   109    85    65     49    34    18     3     0     0

  1,300   1,320   112    88    67     51    36    20     5     0     0

  1,320   1,340   115    91    69     53    38    22     7     0     0

  1,340   1,360   118    94    71     55    40    24     9     0     0

  1,360   1,380   121    97    74     57    42    26    11     0     0

  1,380   1,400   124   100    77     59    44    28    13     0     0

  1,400   1,420   127   103    80     61    46    30    15     0     0

  1,420   1,440   130   106    83     63    48    32    17     1     0

  1,440   1,460   133   109    86     65    50    34    19     3     0

  1,460   1,480   136   112    89     67    52    36    21     5     0

  1,480   1,500   139   115    92     69    54    38    23     7     0

  1,500   1,520   142   118    95     71    56    40    25     9     0

  1,520   1,540   145   121    98     74    58    42    27    11     0

  1,540   1,560   148   124   101     77    60    44    29    13     0

  1,560   1,580   151   127   104     80    62    46    31    15     0

  1,580   1,600   154   130   107     83    64    48    33    17     2

  1,600   1,620   157   133   110     86    66    50    35    19     4

  1,620   1,640   160   136   113     89    68    52    37    21     6

  1,640   1,660   163   139   116     92    70    54    39    23     8

  1,660   1,680   166   142   119     95    72    56    41    25    10

  1,680   1,700   169   145   122     98    75    58    43    27    12

  1,700   1,720   172   148   125    101    78    60    45    29    14

  1,720   1,740   175   151   128    104    81    62    47    31    16

  1,740   1,760   178   154   131    107    84    64    49    33    18

  1,760   1,780   181   157   134    110    87    66    51    35    20

  1,780   1,800   184   160   137    113    90    68    53    37    22

  1,800   1,820   187   163   140    116    93    70    55    39    24

  1,820   1,840   190   166   143    119    96    73    57    41    26

  1,840   1,860   193   169   146    122    99    76    59    43    28

  1,860   1,880   196   172   149    125   102    79    61    45    30

  1,880   1,900   199   175   152    128   105    82    63    47    32

  1,900   1,920   202   178   155    131   108    85    65    49    34

  1,920   1,940   205   181   158    134   111    88    67    51    36

  1,940   1,960   208   184   161    137   114    91    69    53    38

  1,960   1,980   211   187   164    140   117    94    71    55    40

  1,980   2,000   214   190   167    143   120    97    73    57    42

  2,000   2,020   217   193   170    146   123   100    76    59    44

  2,020   2,040   220   196   173    149   126   103    79    61    46

  2,040   2,060   223   199   176    152   129   106    82    63    48

  2,060   2,080   226   202   179    155   132   109    85    65    50

  2,080   2,100   229   205   182    158   135   112    88    67    52

  2,100   2,120   232   208   185    161   138   115    91    69    54

  2,120   2,140   235   211   188    164   141   118    94    71    56

  2,140   2,160   238   214   191    167   144   121    97    74    58

  2,160   2,180   241   217   194    170   147   124   100    77    60

  2,180   2,200   244   220   197    173   150   127   103    80    62

  2,200   2,220   247   223   200    176   153   130   106    83    64

  2,220   2,240   250   226   203    179   156   133   109    86    66

  2,240   2,260   253   229   206    182   159   136   112    89    68

  2,260   2,280   256   232   209    185   162   139   115    92    70

  2,280   2,300   259   235   212    188   165   142   118    95    72

  2,300   2,320   262   238   215    191   168   145   121    98    75

  2,320   2,340   265   241   218    194   171   148   124   101    78

  2,340   2,360   268   244   221    197   174   151   127   104    81

  2,360   2,380   271   247   224    200   177   154   130   107    84

  2,380   2,400   274   250   227    203   180   157   133   110    87

  2,400   2,420   277   253   230    206   183   160   136   113    90

  2,420   2,440   280   256   233    209   186   163   139   116    93

  2,440   2,460   283   259   236    212   189   166   142   119    96

  2,460   2,480   286   262   239    215   192   169   145   122    99

  2,480   2,500   289   265   242    218   195   172   148   125   102

  2,500   2,520   292   268   245    221   198   175   151   128   105

  2,520   2,540   295   271   248    224   201   178   154   131   108

  2,540   2,560   298   274   251    227   204   181   157   134   111

  2,560   2,580   301   277   254    230   207   184   160   137   114

  2,580   2,600   304   280   257    233   210   187   163   140   117

  2,600   2,620   307   283   260    236   213   190   166   143   120

  2,620   2,640   310   286   263    239   216   193   169   146   123

  2,640   2,660   313   289   266    242   219   196   172   149   126

  2,660   2,680   316   292   269    245   222   199   175   152   129

  2,680   2,700   319   295   272    248   225   202   178   155   132

  2,700   2,720   322   298   275    251   228   205   181   158   135

  2,720   2,740   325   301   278    254   231   208   184   161   138

  2,740   2,760   328   304   281    257   234   211   187   164   141

  2,760   2,780   331   307   284    260   237   214   190   167   144

  2,780   2,800   334   310   287    263   240   217   193   170   147

  2,800   2,820   337   313   290    266   243   220   196   173   150

  2,820   2,840   340   316   293    269   246   223   199   176   153

  2,840   2,860   343   319   296    272   249   226   202   179   156

  2,860   2,880   346   322   299    275   252   229   205   182   159

 ---------------------------------------------------------------------

[Table Continued]

 ------------------------------

                   And the

                   number of

                   withholding

                   allowances

  And the          claimed

 wages are --      is --

 ------------------------------

                   9      10

                   ------------

                   The amount

                   of income

          But      tax to be

 At       less     withheld

 least    than     is --

 ------------------------------

     $0    $340    $0    $0

    340     350     0     0

    350     360     0     0

    360     370     0     0

    370     380     0     0

    380     390     0     0

    390     400     0     0

    400     410     0     0

    410     420     0     0

    420     430     0     0

    430     440     0     0

    440     450     0     0

    450     460     0     0

    460     470     0     0

    470     480     0     0

    480     490     0     0

    490     500     0     0

    500     520     0     0

    520     540     0     0

    540     560     0     0

    560     580     0     0

    580     600     0     0

    600     620     0     0

    620     640     0     0

    640     660     0     0

    660     680     0     0

    680     700     0     0

    700     720     0     0

    720     740     0     0

    740     760     0     0

    760     780     0     0

    780     800     0     0

    800     820     0     0

    820     840     0     0

    840     860     0     0

    860     880     0     0

    880     900     0     0

    900     920     0     0

    920     940     0     0

    940     960     0     0

    960     980     0     0

    980   1,000     0     0

  1,000   1,020     0     0

  1,020   1,040     0     0

  1,040   1,060     0     0

  1,060   1,080     0     0

  1,080   1,100     0     0

  1,100   1,120     0     0

  1,120   1,140     0     0

  1,140   1,160     0     0

  1,160   1,180     0     0

  1,180   1,200     0     0

  1,200   1,220     0     0

  1,220   1,240     0     0

  1,240   1,260     0     0

  1,260   1,280     0     0

  1,280   1,300     0     0

  1,300   1,320     0     0

  1,320   1,340     0     0

  1,340   1,360     0     0

  1,360   1,380     0     0

  1,380   1,400     0     0

  1,400   1,420     0     0

  1,420   1,440     0     0

  1,440   1,460     0     0

  1,460   1,480     0     0

  1,480   1,500     0     0

  1,500   1,520     0     0

  1,520   1,540     0     0

  1,540   1,560     0     0

  1,560   1,580     0     0

  1,580   1,600     0     0

  1,600   1,620     0     0

  1,620   1,640     0     0

  1,640   1,660     0     0

  1,660   1,680     0     0

  1,680   1,700     0     0

  1,700   1,720     0     0

  1,720   1,740     0     0

  1,740   1,760     2     0

  1,760   1,780     4     0

  1,780   1,800     6     0

  1,800   1,820     8     0

  1,820   1,840    10     0

  1,840   1,860    12     0

  1,860   1,880    14     0

  1,880   1,900    16     0

  1,900   1,920    18     2

  1,920   1,940    20     4

  1,940   1,960    22     6

  1,960   1,980    24     8

  1,980   2,000    26    10

  2,000   2,020    28    12

  2,020   2,040    30    14

  2,040   2,060    32    16

  2,060   2,080    34    18

  2,080   2,100    36    20

  2,100   2,120    38    22

  2,120   2,140    40    24

  2,140   2,160    42    26

  2,160   2,180    44    28

  2,180   2,200    46    30

  2,200   2,220    48    32

  2,220   2,240    50    34

  2,240   2,260    52    36

  2,260   2,280    54    38

  2,280   2,300    56    40

  2,300   2,320    58    42

  2,320   2,340    60    44

  2,340   2,360    62    46

  2,360   2,380    64    48

  2,380   2,400    66    50

  2,400   2,420    68    52

  2,420   2,440    70    54

  2,440   2,460    72    56

  2,460   2,480    75    58

  2,480   2,500    78    60

  2,500   2,520    81    62

  2,520   2,540    84    64

  2,540   2,560    87    66

  2,560   2,580    90    68

  2,580   2,600    93    70

  2,600   2,620    96    73

  2,620   2,640    99    76

  2,640   2,660   102    79

  2,660   2,680   105    82

  2,680   2,700   108    85

  2,700   2,720   111    88

  2,720   2,740   114    91

  2,740   2,760   117    94

  2,760   2,780   120    97

  2,780   2,800   123   100

  2,800   2,820   126   103

  2,820   2,840   129   106

  2,840   2,860   132   109

  2,860   2,880   135   112

 ------------------------------

$2,880 and

        Use Table

over

              2(b) for

                   a

MARRIED

                   person

 on

                   page 24.

                   Also see the

                   instructions

                   on page 23.

 ------------------------------

                (For Wages Paid through December 31, 2016)

 ---------------------------------------------------------------------

    And the         And the number of withholding allowances claimed

  wages are --                            is --

 ---------------------------------------------------------------------

          But      0     1     2      3     4     5     6     7     8

 At       less   -----------------------------------------------------

 least    than       The amount of income tax to be withheld is --

 ---------------------------------------------------------------------

     $0    $115    $0    $0    $0     $0    $0    $0    $0    $0    $0

    115     120     2     0     0      0     0     0     0     0     0

    120     125     3     0     0      0     0     0     0     0     0

    125     130     3     0     0      0     0     0     0     0     0

    130     135     4     0     0      0     0     0     0     0     0

    135     140     4     0     0      0     0     0     0     0     0

    140     145     5     0     0      0     0     0     0     0     0

    145     150     5     0     0      0     0     0     0     0     0

    150     155     6     0     0      0     0     0     0     0     0

    155     160     6     0     0      0     0     0     0     0     0

    160     165     7     0     0      0     0     0     0     0     0

    165     170     7     0     0      0     0     0     0     0     0

    170     175     8     0     0      0     0     0     0     0     0

    175     180     8     0     0      0     0     0     0     0     0

    180     185     9     0     0      0     0     0     0     0     0

    185     190     9     0     0      0     0     0     0     0     0

    190     195    10     0     0      0     0     0     0     0     0

    195     200    10     0     0      0     0     0     0     0     0

    200     205    11     0     0      0     0     0     0     0     0

    205     210    11     0     0      0     0     0     0     0     0

    210     215    12     0     0      0     0     0     0     0     0

    215     220    12     0     0      0     0     0     0     0     0

    220     225    13     0     0      0     0     0     0     0     0

    225     230    13     0     0      0     0     0     0     0     0

    230     235    14     0     0      0     0     0     0     0     0

    235     240    14     0     0      0     0     0     0     0     0

    240     245    15     0     0      0     0     0     0     0     0

    245     250    15     0     0      0     0     0     0     0     0

    250     260    16     0     0      0     0     0     0     0     0

    260     270    17     0     0      0     0     0     0     0     0

    270     280    18     1     0      0     0     0     0     0     0

    280     290    19     2     0      0     0     0     0     0     0

    290     300    20     3     0      0     0     0     0     0     0

    300     310    21     4     0      0     0     0     0     0     0

    310     320    22     5     0      0     0     0     0     0     0

    320     330    23     6     0      0     0     0     0     0     0

    330     340    24     7     0      0     0     0     0     0     0

    340     350    25     8     0      0     0     0     0     0     0

    350     360    26     9     0      0     0     0     0     0     0

    360     370    27    10     0      0     0     0     0     0     0

    370     380    28    11     0      0     0     0     0     0     0

    380     390    29    12     0      0     0     0     0     0     0

    390     400    30    13     0      0     0     0     0     0     0

    400     410    31    14     0      0     0     0     0     0     0

    410     420    32    15     0      0     0     0     0     0     0

    420     430    33    16     0      0     0     0     0     0     0

    430     440    34    17     0      0     0     0     0     0     0

    440     450    35    18     1      0     0     0     0     0     0

    450     460    36    19     2      0     0     0     0     0     0

    460     470    37    20     3      0     0     0     0     0     0

    470     480    38    21     4      0     0     0     0     0     0

    480     490    39    22     5      0     0     0     0     0     0

    490     500    41    23     6      0     0     0     0     0     0

    500     520    43    25     8      0     0     0     0     0     0

    520     540    46    27    10      0     0     0     0     0     0

    540     560    49    29    12      0     0     0     0     0     0

    560     580    52    31    14      0     0     0     0     0     0

    580     600    55    33    16      0     0     0     0     0     0

    600     620    58    35    18      1     0     0     0     0     0

    620     640    61    37    20      3     0     0     0     0     0

    640     660    64    39    22      5     0     0     0     0     0

    660     680    67    42    24      7     0     0     0     0     0

    680     700    70    45    26      9     0     0     0     0     0

    700     720    73    48    28     11     0     0     0     0     0

    720     740    76    51    30     13     0     0     0     0     0

    740     760    79    54    32     15     0     0     0     0     0

    760     780    82    57    34     17     0     0     0     0     0

    780     800    85    60    36     19     2     0     0     0     0

    800     820    88    63    38     21     4     0     0     0     0

    820     840    91    66    40     23     6     0     0     0     0

    840     860    94    69    43     25     8     0     0     0     0

    860     880    97    72    46     27    10     0     0     0     0

    880     900   100    75    49     29    12     0     0     0     0

    900     920   103    78    52     31    14     0     0     0     0

    920     940   106    81    55     33    16     0     0     0     0

    940     960   109    84    58     35    18     1     0     0     0

    960     980   112    87    61     37    20     3     0     0     0

    980   1,000   115    90    64     39    22     5     0     0     0

  1,000   1,020   118    93    67     42    24     7     0     0     0

  1,020   1,040   121    96    70     45    26     9     0     0     0

  1,040   1,060   124    99    73     48    28    11     0     0     0

  1,060   1,080   127   102    76     51    30    13     0     0     0

  1,080   1,100   130   105    79     54    32    15     0     0     0

  1,100   1,120   133   108    82     57    34    17     0     0     0

  1,120   1,140   136   111    85     60    36    19     2     0     0

  1,140   1,160   139   114    88     63    38    21     4     0     0

  1,160   1,180   142   117    91     66    41    23     6     0     0

  1,180   1,200   145   120    94     69    44    25     8     0     0

  1,200   1,220   148   123    97     72    47    27    10     0     0

  1,220   1,240   151   126   100     75    50    29    12     0     0

  1,240   1,260   154   129   103     78    53    31    14     0     0

  1,260   1,280   157   132   106     81    56    33    16     0     0

  1,280   1,300   160   135   109     84    59    35    18     2     0

  1,300   1,320   163   138   112     87    62    37    20     4     0

  1,320   1,340   166   141   115     90    65    40    22     6     0

  1,340   1,360   169   144   118     93    68    43    24     8     0

  1,360   1,380   172   147   121     96    71    46    26    10     0

  1,380   1,400   175   150   124     99    74    49    28    12     0

  1,400   1,420   178   153   127    102    77    52    30    14     0

  1,420   1,440   181   156   130    105    80    55    32    16     0

  1,440   1,460   184   159   133    108    83    58    34    18     1

  1,460   1,480   187   162   136    111    86    61    36    20     3

  1,480   1,500   190   165   139    114    89    64    38    22     5

  1,500   1,520   193   168   142    117    92    67    41    24     7

  1,520   1,540   196   171   145    120    95    70    44    26     9

  1,540   1,560   199   174   148    123    98    73    47    28    11

  1,560   1,580   202   177   151    126   101    76    50    30    13

  1,580   1,600   205   180   154    129   104    79    53    32    15

  1,600   1,620   208   183   157    132   107    82    56    34    17

  1,620   1,640   211   186   160    135   110    85    59    36    19

  1,640   1,660   214   189   163    138   113    88    62    38    21

  1,660   1,680   218   192   166    141   116    91    65    40    23

  1,680   1,700   223   195   169    144   119    94    68    43    25

  1,700   1,720   228   198   172    147   122    97    71    46    27

  1,720   1,740   233   201   175    150   125   100    74    49    29

  1,740   1,760   238   204   178    153   128   103    77    52    31

  1,760   1,780   243   207   181    156   131   106    80    55    33

  1,780   1,800   248   210   184    159   134   109    83    58    35

  1,800   1,820   253   213   187    162   137   112    86    61    37

  1,820   1,840   258   216   190    165   140   115    89    64    39

  1,840   1,860   263   221   193    168   143   118    92    67    42

  1,860   1,880   268   226   196    171   146   121    95    70    45

  1,880   1,900   273   231   199    174   149   124    98    73    48

  1,900   1,920   278   236   202    177   152   127   101    76    51

  1,920   1,940   283   241   205    180   155   130   104    79    54

  1,940   1,960   288   246   208    183   158   133   107    82    57

  1,960   1,980   293   251   211    186   161   136   110    85    60

  1,980   2,000   298   256   214    189   164   139   113    88    63

  2,000   2,020   303   261   218    192   167   142   116    91    66

  2,020   2,040   308   266   223    195   170   145   119    94    69

  2,040   2,060   313   271   228    198   173   148   122    97    72

  2,060   2,080   318   276   233    201   176   151   125   100    75

  2,080   2,100   323   281   238    204   179   154   128   103    78

  2,100   2,120   328   286   243    207   182   157   131   106    81

  2,120   2,140   333   291   248    210   185   160   134   109    84

 ---------------------------------------------------------------------

[Table Continued]

 ------------------------------

                   And the

                   number of

                   withholding

                   allowances

  And the          claimed

 wages are --      is --

 ------------------------------

                   9      10

                   ------------

                   The amount

                   of income

          But      tax to be

 At       less     withheld

 least    than     is --

 ------------------------------

     $0    $115    $0    $0

    115     120     0     0

    120     125     0     0

    125     130     0     0

    130     135     0     0

    135     140     0     0

    140     145     0     0

    145     150     0     0

    150     155     0     0

    155     160     0     0

    160     165     0     0

    165     170     0     0

    170     175     0     0

    175     180     0     0

    180     185     0     0

    185     190     0     0

    190     195     0     0

    195     200     0     0

    200     205     0     0

    205     210     0     0

    210     215     0     0

    215     220     0     0

    220     225     0     0

    225     230     0     0

    230     235     0     0

    235     240     0     0

    240     245     0     0

    245     250     0     0

    250     260     0     0

    260     270     0     0

    270     280     0     0

    280     290     0     0

    290     300     0     0

    300     310     0     0

    310     320     0     0

    320     330     0     0

    330     340     0     0

    340     350     0     0

    350     360     0     0

    360     370     0     0

    370     380     0     0

    380     390     0     0

    390     400     0     0

    400     410     0     0

    410     420     0     0

    420     430     0     0

    430     440     0     0

    440     450     0     0

    450     460     0     0

    460     470     0     0

    470     480     0     0

    480     490     0     0

    490     500     0     0

    500     520     0     0

    520     540     0     0

    540     560     0     0

    560     580     0     0

    580     600     0     0

    600     620     0     0

    620     640     0     0

    640     660     0     0

    660     680     0     0

    680     700     0     0

    700     720     0     0

    720     740     0     0

    740     760     0     0

    760     780     0     0

    780     800     0     0

    800     820     0     0

    820     840     0     0

    840     860     0     0

    860     880     0     0

    880     900     0     0

    900     920     0     0

    920     940     0     0

    940     960     0     0

    960     980     0     0

    980   1,000     0     0

  1,000   1,020     0     0

  1,020   1,040     0     0

  1,040   1,060     0     0

  1,060   1,080     0     0

  1,080   1,100     0     0

  1,100   1,120     0     0

  1,120   1,140     0     0

  1,140   1,160     0     0

  1,160   1,180     0     0

  1,180   1,200     0     0

  1,200   1,220     0     0

  1,220   1,240     0     0

  1,240   1,260     0     0

  1,260   1,280     0     0

  1,280   1,300     0     0

  1,300   1,320     0     0

  1,320   1,340     0     0

  1,340   1,360     0     0

  1,360   1,380     0     0

  1,380   1,400     0     0

  1,400   1,420     0     0

  1,420   1,440     0     0

  1,440   1,460     0     0

  1,460   1,480     0     0

  1,480   1,500     0     0

  1,500   1,520     0     0

  1,520   1,540     0     0

  1,540   1,560     0     0

  1,560   1,580     0     0

  1,580   1,600     0     0

  1,600   1,620     0     0

  1,620   1,640     2     0

  1,640   1,660     4     0

  1,660   1,680     6     0

  1,680   1,700     8     0

  1,700   1,720    10     0

  1,720   1,740    12     0

  1,740   1,760    14     0

  1,760   1,780    16     0

  1,780   1,800    18     1

  1,800   1,820    20     3

  1,820   1,840    22     5

  1,840   1,860    24     7

  1,860   1,880    26     9

  1,880   1,900    28    11

  1,900   1,920    30    13

  1,920   1,940    32    15

  1,940   1,960    34    17

  1,960   1,980    36    19

  1,980   2,000    38    21

  2,000   2,020    40    23

  2,020   2,040    43    25

  2,040   2,060    46    27

  2,060   2,080    49    29

  2,080   2,100    52    31

  2,100   2,120    55    33

  2,120   2,140    58    35

 ------------------------------

$2,140 and

        Use Table

over

              3(a) for

                   a

SINGLE

                   person

 on

                   page 24.

                   Also see the

                   instructions

                   on page 23.

 ------------------------------

                (For Wages Paid through December 31, 2016)

 ---------------------------------------------------------------------

    And the         And the number of withholding allowances claimed

  wages are --                            is --

 ---------------------------------------------------------------------

          But      0     1     2      3     4     5     6     7     8

 At       less   -----------------------------------------------------

 least    than       The amount of income tax to be withheld is --

 ---------------------------------------------------------------------

     $0    $360    $0    $0    $0     $0    $0    $0    $0    $0    $0

    360     370     1     0     0      0     0     0     0     0     0

    370     380     2     0     0      0     0     0     0     0     0

    380     390     3     0     0      0     0     0     0     0     0

    390     400     4     0     0      0     0     0     0     0     0

    400     410     5     0     0      0     0     0     0     0     0

    410     420     6     0     0      0     0     0     0     0     0

    420     430     7     0     0      0     0     0     0     0     0

    430     440     8     0     0      0     0     0     0     0     0

    440     450     9     0     0      0     0     0     0     0     0

    450     460    10     0     0      0     0     0     0     0     0

    460     470    11     0     0      0     0     0     0     0     0

    470     480    12     0     0      0     0     0     0     0     0

    480     490    13     0     0      0     0     0     0     0     0

    490     500    14     0     0      0     0     0     0     0     0

    500     520    15     0     0      0     0     0     0     0     0

    520     540    17     1     0      0     0     0     0     0     0

    540     560    19     3     0      0     0     0     0     0     0

    560     580    21     5     0      0     0     0     0     0     0

    580     600    23     7     0      0     0     0     0     0     0

    600     620    25     9     0      0     0     0     0     0     0

    620     640    27    11     0      0     0     0     0     0     0

    640     660    29    13     0      0     0     0     0     0     0

    660     680    31    15     0      0     0     0     0     0     0

    680     700    33    17     0      0     0     0     0     0     0

    700     720    35    19     2      0     0     0     0     0     0

    720     740    37    21     4      0     0     0     0     0     0

    740     760    39    23     6      0     0     0     0     0     0

    760     780    41    25     8      0     0     0     0     0     0

    780     800    43    27    10      0     0     0     0     0     0

    800     820    45    29    12      0     0     0     0     0     0

    820     840    47    31    14      0     0     0     0     0     0

    840     860    49    33    16      0     0     0     0     0     0

    860     880    51    35    18      1     0     0     0     0     0

    880     900    53    37    20      3     0     0     0     0     0

    900     920    55    39    22      5     0     0     0     0     0

    920     940    57    41    24      7     0     0     0     0     0

    940     960    59    43    26      9     0     0     0     0     0

    960     980    61    45    28     11     0     0     0     0     0

    980   1,000    63    47    30     13     0     0     0     0     0

  1,000   1,020    65    49    32     15     0     0     0     0     0

  1,020   1,040    67    51    34     17     0     0     0     0     0

  1,040   1,060    69    53    36     19     2     0     0     0     0

  1,060   1,080    71    55    38     21     4     0     0     0     0

  1,080   1,100    73    57    40     23     6     0     0     0     0

  1,100   1,120    75    59    42     25     8     0     0     0     0

  1,120   1,140    77    61    44     27    10     0     0     0     0

  1,140   1,160    80    63    46     29    12     0     0     0     0

  1,160   1,180    83    65    48     31    14     0     0     0     0

  1,180   1,200    86    67    50     33    16     0     0     0     0

  1,200   1,220    89    69    52     35    18     1     0     0     0

  1,220   1,240    92    71    54     37    20     3     0     0     0

  1,240   1,260    95    73    56     39    22     5     0     0     0

  1,260   1,280    98    75    58     41    24     7     0     0     0

  1,280   1,300   101    77    60     43    26     9     0     0     0

  1,300   1,320   104    79    62     45    28    11     0     0     0

  1,320   1,340   107    82    64     47    30    13     0     0     0

  1,340   1,360   110    85    66     49    32    15     0     0     0

  1,360   1,380   113    88    68     51    34    17     0     0     0

  1,380   1,400   116    91    70     53    36    19     2     0     0

  1,400   1,420   119    94    72     55    38    21     4     0     0

  1,420   1,440   122    97    74     57    40    23     6     0     0

  1,440   1,460   125   100    76     59    42    25     8     0     0

  1,460   1,480   128   103    78     61    44    27    10     0     0

  1,480   1,500   131   106    81     63    46    29    12     0     0

  1,500   1,520   134   109    84     65    48    31    14     0     0

  1,520   1,540   137   112    87     67    50    33    16     0     0

  1,540   1,560   140   115    90     69    52    35    18     1     0

  1,560   1,580   143   118    93     71    54    37    20     3     0

  1,580   1,600   146   121    96     73    56    39    22     5     0

  1,600   1,620   149   124    99     75    58    41    24     7     0

  1,620   1,640   152   127   102     77    60    43    26     9     0

  1,640   1,660   155   130   105     79    62    45    28    11     0

  1,660   1,680   158   133   108     82    64    47    30    13     0

  1,680   1,700   161   136   111     85    66    49    32    15     0

  1,700   1,720   164   139   114     88    68    51    34    17     0

  1,720   1,740   167   142   117     91    70    53    36    19     2

  1,740   1,760   170   145   120     94    72    55    38    21     4

  1,760   1,780   173   148   123     97    74    57    40    23     6

  1,780   1,800   176   151   126    100    76    59    42    25     8

  1,800   1,820   179   154   129    103    78    61    44    27    10

  1,820   1,840   182   157   132    106    81    63    46    29    12

  1,840   1,860   185   160   135    109    84    65    48    31    14

  1,860   1,880   188   163   138    112    87    67    50    33    16

  1,880   1,900   191   166   141    115    90    69    52    35    18

  1,900   1,920   194   169   144    118    93    71    54    37    20

  1,920   1,940   197   172   147    121    96    73    56    39    22

  1,940   1,960   200   175   150    124    99    75    58    41    24

  1,960   1,980   203   178   153    127   102    77    60    43    26

  1,980   2,000   206   181   156    130   105    80    62    45    28

  2,000   2,020   209   184   159    133   108    83    64    47    30

  2,020   2,040   212   187   162    136   111    86    66    49    32

  2,040   2,060   215   190   165    139   114    89    68    51    34

  2,060   2,080   218   193   168    142   117    92    70    53    36

  2,080   2,100   221   196   171    145   120    95    72    55    38

  2,100   2,120   224   199   174    148   123    98    74    57    40

  2,120   2,140   227   202   177    151   126   101    76    59    42

  2,140   2,160   230   205   180    154   129   104    79    61    44

  2,160   2,180   233   208   183    157   132   107    82    63    46

  2,180   2,200   236   211   186    160   135   110    85    65    48

  2,200   2,220   239   214   189    163   138   113    88    67    50

  2,220   2,240   242   217   192    166   141   116    91    69    52

  2,240   2,260   245   220   195    169   144   119    94    71    54

  2,260   2,280   248   223   198    172   147   122    97    73    56

  2,280   2,300   251   226   201    175   150   125   100    75    58

  2,300   2,320   254   229   204    178   153   128   103    77    60

  2,320   2,340   257   232   207    181   156   131   106    80    62

  2,340   2,360   260   235   210    184   159   134   109    83    64

  2,360   2,380   263   238   213    187   162   137   112    86    66

  2,380   2,400   266   241   216    190   165   140   115    89    68

  2,400   2,420   269   244   219    193   168   143   118    92    70

  2,420   2,440   272   247   222    196   171   146   121    95    72

  2,440   2,460   275   250   225    199   174   149   124    98    74

  2,460   2,480   278   253   228    202   177   152   127   101    76

  2,480   2,500   281   256   231    205   180   155   130   104    79

  2,500   2,520   284   259   234    208   183   158   133   107    82

  2,520   2,540   287   262   237    211   186   161   136   110    85

  2,540   2,560   290   265   240    214   189   164   139   113    88

  2,560   2,580   293   268   243    217   192   167   142   116    91

  2,580   2,600   296   271   246    220   195   170   145   119    94

  2,600   2,620   299   274   249    223   198   173   148   122    97

  2,620   2,640   302   277   252    226   201   176   151   125   100

  2,640   2,660   305   280   255    229   204   179   154   128   103

  2,660   2,680   308   283   258    232   207   182   157   131   106

  2,680   2,700   311   286   261    235   210   185   160   134   109

  2,700   2,720   314   289   264    238   213   188   163   137   112

  2,720   2,740   317   292   267    241   216   191   166   140   115

  2,740   2,760   320   295   270    244   219   194   169   143   118

  2,760   2,780   323   298   273    247   222   197   172   146   121

  2,780   2,800   326   301   276    250   225   200   175   149   124

  2,800   2,820   329   304   279    253   228   203   178   152   127

  2,820   2,840   332   307   282    256   231   206   181   155   130

  2,840   2,860   335   310   285    259   234   209   184   158   133

  2,860   2,880   338   313   288    262   237   212   187   161   136

  2,880   2,900   341   316   291    265   240   215   190   164   139

  2,900   2,920   344   319   294    268   243   218   193   167   142

 ---------------------------------------------------------------------

[Table Continued]

 ------------------------------

                   And the

                   number of

                   withholding

                   allowances

  And the          claimed

 wages are --      is --

 ------------------------------

                   9      10

                   ------------

                   The amount

                   of income

          But      tax to be

 At       less     withheld

 least    than     is --

 ------------------------------

     $0    $360    $0    $0

    360     370     0     0

    370     380     0     0

    380     390     0     0

    390     400     0     0

    400     410     0     0

    410     420     0     0

    420     430     0     0

    430     440     0     0

    440     450     0     0

    450     460     0     0

    460     470     0     0

    470     480     0     0

    480     490     0     0

    490     500     0     0

    500     520     0     0

    520     540     0     0

    540     560     0     0

    560     580     0     0

    580     600     0     0

    600     620     0     0

    620     640     0     0

    640     660     0     0

    660     680     0     0

    680     700     0     0

    700     720     0     0

    720     740     0     0

    740     760     0     0

    760     780     0     0

    780     800     0     0

    800     820     0     0

    820     840     0     0

    840     860     0     0

    860     880     0     0

    880     900     0     0

    900     920     0     0

    920     940     0     0

    940     960     0     0

    960     980     0     0

    980   1,000     0     0

  1,000   1,020     0     0

  1,020   1,040     0     0

  1,040   1,060     0     0

  1,060   1,080     0     0

  1,080   1,100     0     0

  1,100   1,120     0     0

  1,120   1,140     0     0

  1,140   1,160     0     0

  1,160   1,180     0     0

  1,180   1,200     0     0

  1,200   1,220     0     0

  1,220   1,240     0     0

  1,240   1,260     0     0

  1,260   1,280     0     0

  1,280   1,300     0     0

  1,300   1,320     0     0

  1,320   1,340     0     0

  1,340   1,360     0     0

  1,360   1,380     0     0

  1,380   1,400     0     0

  1,400   1,420     0     0

  1,420   1,440     0     0

  1,440   1,460     0     0

  1,460   1,480     0     0

  1,480   1,500     0     0

  1,500   1,520     0     0

  1,520   1,540     0     0

  1,540   1,560     0     0

  1,560   1,580     0     0

  1,580   1,600     0     0

  1,600   1,620     0     0

  1,620   1,640     0     0

  1,640   1,660     0     0

  1,660   1,680     0     0

  1,680   1,700     0     0

  1,700   1,720     0     0

  1,720   1,740     0     0

  1,740   1,760     0     0

  1,760   1,780     0     0

  1,780   1,800     0     0

  1,800   1,820     0     0

  1,820   1,840     0     0

  1,840   1,860     0     0

  1,860   1,880     0     0

  1,880   1,900     2     0

  1,900   1,920     4     0

  1,920   1,940     6     0

  1,940   1,960     8     0

  1,960   1,980    10     0

  1,980   2,000    12     0

  2,000   2,020    14     0

  2,020   2,040    16     0

  2,040   2,060    18     1

  2,060   2,080    20     3

  2,080   2,100    22     5

  2,100   2,120    24     7

  2,120   2,140    26     9

  2,140   2,160    28    11