Page 19 - Tax withholding and Estimated Taxes

12:15 - 17-Jun-2020
Page 17 of 47
Fileid: … tions/P505/2020/A/XML/Cycle03/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Worksheet 1-4. Tax Computation Worksheets for 2020 Keep for Your Records
Note. If you are figuring the tax on an amount from Worksheet 2-5 (line 1 or 14), or Worksheet 2-6 (line 2 or 3), enter the
amount from that worksheet in column (a) of the row that applies to that amount of income. Enter the result on the
appropriate line of the worksheet you are completing.

a. Single. Use this worksheet to figure the amount to enter on Worksheet 1-3, line 4, if you expect your filing status for 2020 to be Single.
Expected Taxable (a) (b) (c) (d) (e)
Income Enter amount Multiplication amount Multiply Subtraction Subtract (d) from (c). Enter the result
If Worksheet 1-3, from (a) by (b) amount here and on Worksheet 1-3, line 4*
line 3* is — Worksheet 1-3,
Over But not line 3*
over
$0 $9,875 × 10% (0.10) $0
9,875 40,125 × 12% (0.12) 197.50
40,125 85,525 × 22% (0.22) 4,210.00
85,525 163,300 × 24% (0.24) 5,920.50
163,300 207,350 × 32% (0.32) 18,984.50
207,350 518,400 × 35% (0.35) 25,205.00
518,400 - - - - - × 37% (0.37) 35,573.00
* If you are using Worksheet 2-5, for column (a) above, use the amount from line 1 or line 14 and enter the result (from column (e)) on line 37 or
line 39, as appropriate.
If you are using Worksheet 2-6, for column (a) above, use the amount from line 2 or line 3 and enter the result (from column (e)) on line 4 or line 5,
as appropriate.

b. Head of Household. Use this worksheet to figure the amount to enter on Worksheet 1-3, line 4, if you expect your filing status for 2020
to be Head of Household.

Expected Taxable (a) (b) (c) (d) (e)
Income Enter amount Multiplication Multiply Subtraction Subtract (d) from (c). Enter the result
If Worksheet 1-3, from amount (a) by (b) amount here and on Worksheet 1-3, line 4*
line 3* is — Worksheet 1-3,
Over But not line 3*
over
$0 $14,100 × 10% (0.10) $0
14,100 53,700 × 12% (0.12) 282.00
53,700 85,500 × 22% (0.22) 5,652.00
85,500 163,300 × 24% (0.24) 7,362.00
163,300 207,350 × 32% (0.32) 20,426.00
207,350 518,400 × 35% (0.35) 26,646.50
518,400 - - - - - × 37% (0.37) 37,014.50
* If you are using Worksheet 2-5, for column (a) above, use the amount from line 1 or line 14 and enter the result (from column (e)) on
line 37 or line 39, as appropriate.
If you are using Worksheet 2-6, for column (a) above, use the amount from line 2 or line 3 and enter the result (from column (e)) on line 4 or
line 5, as appropriate.

Chapter 1 Tax Withholding for 2020 Page 17