Page 51 - Form W4 and payroll Tables

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Contents
Department of the Treasury Schema: tipx Leadpct: 100% Pt. size: 10 (Init. & Date) _______
Internal Revenue Service
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Publication 15-T 1. Percentage Method Tables for Automated . . . . . . 5
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Payroll Systems .
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Cat. No. 32112B
2. Wage Bracket Method Tables for Manual
Federal Payroll Systems With Forms W-4 From . . . . . . . 7
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2020 or Later .
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Income Tax 3. Wage Bracket Method Tables for Manual . . . . . . 22
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2019 or Earlier .
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Withholding 4. Percentage Method Tables for Manual
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Methods 5. Percentage Method Tables for Manual . . . . . . . . 51
Payroll Systems With Forms W-4 From
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2019 or Earlier .
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For use in 2021 6. Alternative Methods for Figuring . . . . . . . . . . . . 57
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . 61
7. Tables for Withholding on Distributions of
Indian Gaming Profits to Tribal Members . . . 62
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 64
Future Developments
For the latest information about developments related to
Pub. 15-T, such as legislation enacted after it was
published, go to IRS.gov/Pub15T.
What’s New
Employers may use an optional computational bridge to
treat 2019 or earlier Forms W-4 as if they were 2020 or
later Forms W-4 for purposes of figuring federal income
tax withholding. See How To Treat 2019 and Earlier
Forms W-4 as if They Were 2020 or later Forms W-4,
later, for more information.
Introduction
This publication supplements Pub. 15, Employer's Tax
Guide, and Pub. 51, Agricultural Employer’s Tax Guide. It
describes how to figure withholding using the Wage
Bracket Method or Percentage Method, describes the al-
ternative methods for figuring withholding, and provides
the Tables for Withholding on Distributions of Indian Gam-
ing Profits to Tribal Members. You may also use the In-
come Tax Withholding Assistant for Employers at
IRS.gov/ITWA to help you figure federal income tax with-
Get forms and other information faster and easier at: holding.
• IRS.gov (English) • IRS.gov/Korean (한국어) Although this publication may be used in certain situa-
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) tions to figure federal income tax withholding on supple-
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) mental wages, the methods of withholding described in
Dec 08, 2020