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H&rblock online Publication 15-T - Main Content Table of Contents Introduction Notice to Employers Withholding Income Taxes on the Wages of Nonresident Alien Employees Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment TablesIncome Tax Withholding Advance Payment Methods for the Earned Income Credit (EIC) Whole-Dollar Withholding and Paying Advance EIC (Rounding) Alternative Methods for Figuring WithholdingTerm of continuous employment. H&rblock online Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables Introduction This publication contains the new income tax withholding percentage and wage bracket method tables. H&rblock online It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. H&rblock online The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. H&rblock online Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. H&rblock online Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. H&rblock online Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. H&rblock online For the calculation of income tax withholding on pensions, the new withholding tables also apply. H&rblock online These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. H&rblock online The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009. H&rblock online Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications. H&rblock online Notice to Employers Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. H&rblock online A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. H&rblock online Employees do not need to fill out a new Form W-4. H&rblock online These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. H&rblock online Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. H&rblock online Note: The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised. H&rblock online 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. H&rblock online However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. H&rblock online You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. H&rblock online You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. H&rblock online For more information, see Notice 2005-76, 2005-46 I. H&rblock online R. H&rblock online B. H&rblock online 947, available at www. H&rblock online irs. H&rblock online gov/irb/2005-46_IRB/ar10. H&rblock online html. H&rblock online As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. H&rblock online See the chart below for these increased amounts. H&rblock online Nonresident alien students from India and business apprentices from India are not subject to this procedure. H&rblock online The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. H&rblock online Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. H&rblock online 00   Biweekly 276. H&rblock online 00   Semimonthly 299. H&rblock online 00   Monthly 598. H&rblock online 00   Quarterly 1,795. H&rblock online 00   Semiannually 3,590. H&rblock online 00   Annually 7,180. H&rblock online 00   Daily or Miscellaneous(each day of the payroll period) 27. H&rblock online 60   The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. H&rblock online These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. H&rblock online Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee. H&rblock online This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. H&rblock online Note. H&rblock online The following example will deal with the new withholding tables only. H&rblock online For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E). H&rblock online Example. H&rblock online An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. H&rblock online The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). H&rblock online The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). H&rblock online The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table. H&rblock online The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. H&rblock online The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. H&rblock online Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. H&rblock online This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. H&rblock online How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables Income Tax Withholding There are several ways to figure income tax withholding. H&rblock online The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. H&rblock online See section 9 of Publication 15 (Circular E) for more information on Form W-4. H&rblock online Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26. H&rblock online Wage Bracket Method Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. H&rblock online Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. H&rblock online If your employee is claiming more than 10 withholding allowances, see below. H&rblock online If you cannot 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 below. H&rblock online Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6). H&rblock online Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. H&rblock online   The wage bracket tables can be used if an employee claims up to 10 allowances. H&rblock online More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. H&rblock online   Adapt the tables to more than 10 allowances as follows: Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. H&rblock online The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. H&rblock online Subtract the result from the employee's wages. H&rblock online On this amount, find and withhold the tax in the column for 10 allowances. H&rblock online   This is a voluntary method. H&rblock online 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. H&rblock online You can also use any other method described below. H&rblock online Percentage Method If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. H&rblock online This method works for any number of withholding allowances the employee claims and any amount of wages. H&rblock online Use these steps to figure the income tax to withhold under the percentage method. H&rblock online Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. H&rblock online Subtract that amount from the employee's wages. H&rblock online Determine the amount to withhold from the appropriate table on page 5 or 6. H&rblock online Table 1. H&rblock online Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. H&rblock online 19 Biweekly 140. H&rblock online 38 Semimonthly 152. H&rblock online 08 Monthly 304. H&rblock online 17 Quarterly 912. H&rblock online 50 Semiannually 1,825. H&rblock online 00 Annually 3,650. H&rblock online 00 Daily or miscellaneous (each day of the payroll period) 14. H&rblock online 04 Example. H&rblock online   An unmarried employee is paid $600 weekly. H&rblock online This employee has in effect a Form W-4 claiming two withholding allowances. H&rblock online Using the percentage method, figure the income tax to withhold as follows: 1. H&rblock online Total wage payment   $600. H&rblock online 00 2. H&rblock online One allowance $70. H&rblock online 19   3. H&rblock online Allowances claimed on Form W-4 2   4. H&rblock online Multiply line 2 by line 3   $140. H&rblock online 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. H&rblock online 62 6. H&rblock online Tax to be withheld on $459. H&rblock online 62 from Table 1(a)—single person, page 5   $45. H&rblock online 14      To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. H&rblock online Annual income tax withholding. H&rblock online   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. H&rblock online Then prorate the tax back to the payroll period. H&rblock online Example. H&rblock online A married person claims four withholding allowances. H&rblock online She is paid $1,000 a week. H&rblock online Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. H&rblock online Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. H&rblock online Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. H&rblock online 50 is withheld. H&rblock online Divide the annual tax by 52. H&rblock online The weekly income tax to withhold is $54. H&rblock online 09. H&rblock online Alternative Methods of Income Tax Withholding Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. H&rblock online Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains: Formula tables for percentage method withholding (for automated payroll systems), Wage bracket percentage method tables (for automated payroll systems), and Combined income, social security, and Medicare tax withholding tables. H&rblock online Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. H&rblock online Advance Payment Methods for the Earned Income Credit (EIC) To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. H&rblock online You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. H&rblock online See the tolerances allowed in the chart in Other methods on page 36. H&rblock online See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. H&rblock online The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. H&rblock online Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. H&rblock online Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. H&rblock online Find the employee's gross wages before any deductions using the appropriate table. H&rblock online There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. H&rblock online Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. H&rblock online Percentage Method If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28. H&rblock online Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. H&rblock online There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. H&rblock online Find the advance EIC payment shown in the appropriate table for the amount of wages paid. H&rblock online Whole-Dollar Withholding and Paying Advance EIC (Rounding) The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts. H&rblock online When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar. H&rblock online The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. H&rblock online If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. H&rblock online Tables for Percentage Method of Withholding (For Wages Paid Through December 2009) TABLE 1—WEEKLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $138 $0   Not over $303 $0   Over— But not over— of excess over— Over— But not over— of excess over— $138 —$200   10% —$138 $303 —$470   10% —$303 $200 —$696   $6. H&rblock online 20 plus 15% —$200 $470 —$1,455   $16. H&rblock online 70 plus 15% —$470 $696 —$1,279   $80. H&rblock online 60 plus 25% —$696 $1,455 —$2,272   $164. H&rblock online 45 plus 25% —$1,455 $1,279 —$3,338   $226. H&rblock online 35 plus 28% —$1,279 $2,272 —$4,165   $368. H&rblock online 70 plus 28% —$2,272 $3,338 —$7,212   $802. H&rblock online 87 plus 33% —$3,338 $4,165 —$7,321   $898. H&rblock online 74 plus 33% —$4,165 $7,212 $2,081. H&rblock online 29 plus 35% —$7,212 $7,321 $1,940. H&rblock online 22 plus 35% —$7,321 TABLE 2—BIWEEKLY Payroll Period       (a) SINGLE person (including head of household)—   (b) MARRIED person— If the amount of wages (after subtracting withholdingallowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is:   Not over $276 $0   Not over $606 $0   Over— But not over— of excess over— Over— But not over— of excess over— $276 —$400   10% —$276 $606 —$940   10% —$606 $400 —$1,392   $12. H&rblock online 40 plus 15% —$400 $940 —$2,910   $33. H&rblock online 40 plus 15% —$940 $1,392 —$2,559   $161. H&rblock online 20 plus 25% —$1,392 $2,910 —$4,543   $328. H&rblock online 90 plus 25% —$2,910 $2,559 —$6,677   $452. H&rblock online 95 plus 28% —$2,559 $4,543 —$8,331   $737. H&rblock online 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. H&rblock online 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. H&rblock online 79 plus 33% —$8,331 $14,423 $4,162. H&rblock online 17 plus 35% —$14,423 $14,642 $3,880. H&rblock online 42 plus 35% —$14,642 TABLE 3—SEMIMONTHLY Payroll Period       (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $299 $0   Not over $656 $0   Over— But not over— of excess over— Over— But not over— of excess over— $299 —$433   10% —$299 $656 —$1,019   10% —$656 $433 —$1,508   $13. H&rblock online 40 plus 15% —$433 $1,019 —$3,152   $36. H&rblock online 30 plus 15% —$1,019 $1,508 —$2,772   $174. H&rblock online 65 plus 25% —$1,508 $3,152 —$4,922   $356. H&rblock online 25 plus 25% —$3,152 $2,772 —$7,233   $490. H&rblock online 65 plus 28% —$2,772 $4,922 —$9,025   $798. H&rblock online 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. H&rblock online 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. H&rblock online 59 plus 33% —$9,025 $15,625   $4,509. H&rblock online 09 plus 35% —$15,625 $15,863   $4,204. H&rblock online 13 plus 35% —$15,863 TABLE 4—MONTHLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $598 $0   Not over $1,313 $0   Over— But not over— of excess over— Over— But not over— of excess over— $598 —$867   10% —$598 $1,313 —$2,038   10% —$1,313 $867 —$3,017   $26. H&rblock online 90 plus 15% —$867 $2,038 —$6,304   $72. H&rblock online 50 plus 15% —$2,038 $3,017 —$5,544   $349. H&rblock online 40 plus 25% —$3,017 $6,304 —$9,844   $712. H&rblock online 40 plus 25% —$6,304 $5,544 —$14,467   $981. H&rblock online 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. H&rblock online 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. H&rblock online 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. H&rblock online 08 plus 33% —$18,050 $31,250 $9,017. H&rblock online 98 plus 35% —$31,250 $31,725 $8,407. H&rblock online 83 plus 35% —$31,725 Tables for Percentage Method of Withholding (continued) (For Wages Paid Through December 2009) TABLE 5—QUARTERLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $1,795 $0   Not over $3,938 $0   Over— But not over— of excess over— Over— But not over— of excess over— $1,795 —$2,600   10% —$1,795 $3,938 —$6,113   10% —$3,938 $2,600 —$9,050   $80. H&rblock online 50 plus 15% —$2,600 $6,113 —$18,913   $217. H&rblock online 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. H&rblock online 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. H&rblock online 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. H&rblock online 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. H&rblock online 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. H&rblock online 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. H&rblock online 26 plus 33% —$54,150 $93,750 $27,054. H&rblock online 01 plus 35% —$93,750 $95,175 $25,223. H&rblock online 51 plus 35% —$95,175 TABLE 6—SEMIANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $3,590 $0   Not over $7,875 $0   Over— But not over— of excess over— Over— But not over— of excess over— $3,590 —$5,200   10% —$3,590 $7,875 —$12,225   10% —$7,875 $5,200 —$18,100   $161. H&rblock online 00 plus 15% —$5,200 $12,225 —$37,825   $435. H&rblock online 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. H&rblock online 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. H&rblock online 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. H&rblock online 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. H&rblock online 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. H&rblock online 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. H&rblock online 80 plus 33% —$108,300 $187,500 $54,108. H&rblock online 05 plus 35% —$187,500 $190,350 $50,447. H&rblock online 30 plus 35% —$190,350 TABLE 7—ANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $7,180 $0   Not over $15,750 $0   Over— But not over— of excess over— Over— But not over— of excess over— $7,180 —$10,400   10% —$7,180 $15,750 —$24,450   10% —$15,750 $10,400 —$36,200   $322. H&rblock online 00 plus 15% —$10,400 $24,450 —$75,650   $870. H&rblock online 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. H&rblock online 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. H&rblock online 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. H&rblock online 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. H&rblock online 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. H&rblock online 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. H&rblock online 60 plus 33% —$216,600 $375,000 $108,216. H&rblock online 10 plus 35% —$375,000 $380,700 $100,894. H&rblock online 60 plus 35% —$380,700 TABLE 8—DAILY or MISCELLANEOUS Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income taxto withhold per day is: If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of incometax to withhold per day is: Not over $27. H&rblock online 60 $0   Not over $60. H&rblock online 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. H&rblock online 60 —$40. H&rblock online 00   10% —$27. H&rblock online 60 $60. H&rblock online 60 —$94. H&rblock online 00   10% —$60. H&rblock online 60 $40. H&rblock online 00 —$139. H&rblock online 20   $1. H&rblock online 24 plus 15% —$40. H&rblock online 00 $94. H&rblock online 00 —$291. H&rblock online 00   $3. H&rblock online 34 plus 15% —$94. H&rblock online 00 $139. H&rblock online 20 —$255. H&rblock online 90   $16. H&rblock online 12 plus 25% —$139. H&rblock online 20 $291. H&rblock online 00 —$454. H&rblock online 30   $32. H&rblock online 89 plus 25% —$291. H&rblock online 00 $255. H&rblock online 90 —$667. H&rblock online 70   $45. H&rblock online 30 plus 28% —$255. H&rblock online 90 $454. H&rblock online 30 —$833. H&rblock online 10   $73. H&rblock online 72 plus 28% —$454. H&rblock online 30 $667. H&rblock online 70 —$1,442. H&rblock online 30   $160. H&rblock online 60 plus 33% —$667. H&rblock online 70 $833. H&rblock online 10 —$1,464. H&rblock online 20   $179. H&rblock online 78 plus 33% —$833. H&rblock online 10 $1,442. H&rblock online 30 $416. H&rblock online 22 plus 35% —$1,442. H&rblock online 30 $1,464. H&rblock online 20 $388. H&rblock online 04 plus 35% —$1,464. H&rblock online 20 SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 145 150 1 0 0 0 0 0 0 0 0 0 0 150 155 1 0 0 0 0 0 0 0 0 0 0 155 160 2 0 0 0 0 0 0 0 0 0 0 160 165 2 0 0 0 0 0 0 0 0 0 0 165 170 3 0 0 0 0 0 0 0 0 0 0 170 175 3 0 0 0 0 0 0 0 0 0 0 175 180 4 0 0 0 0 0 0 0 0 0 0 180 185 4 0 0 0 0 0 0 0 0 0 0 185 190 5 0 0 0 0 0 0 0 0 0 0 190 195 5 0 0 0 0 0 0 0 0 0 0 195 200 6 0 0 0 0 0 0 0 0 0 0 200 210 7 0 0 0 0 0 0 0 0 0 0 210 220 8 1 0 0 0 0 0 0 0 0 0 220 230 10 2 0 0 0 0 0 0 0 0 0 230 240 11 3 0 0 0 0 0 0 0 0 0 240 250 13 4 0 0 0 0 0 0 0 0 0 250 260 14 5 0 0 0 0 0 0 0 0 0 260 270 16 6 0 0 0 0 0 0 0 0 0 270 280 17 7 0 0 0 0 0 0 0 0 0 280 290 19 8 1 0 0 0 0 0 0 0 0 290 300 20 10 2 0 0 0 0 0 0 0 0 300 310 22 11 3 0 0 0 0 0 0 0 0 310 320 23 13 4 0 0 0 0 0 0 0 0 320 330 25 14 5 0 0 0 0 0 0 0 0 330 340 26 16 6 0 0 0 0 0 0 0 0 340 350 28 17 7 0 0 0 0 0 0 0 0 350 360 29 19 8 1 0 0 0 0 0 0 0 360 370 31 20 10 2 0 0 0 0 0 0 0 370 380 32 22 11 3 0 0 0 0 0 0 0 380 390 34 23 13 4 0 0 0 0 0 0 0 390 400 35 25 14 5 0 0 0 0 0 0 0 400 410 37 26 16 6 0 0 0 0 0 0 0 410 420 38 28 17 7 0 0 0 0 0 0 0 420 430 40 29 19 8 1 0 0 0 0 0 0 430 440 41 31 20 10 2 0 0 0 0 0 0 440 450 43 32 22 11 3 0 0 0 0 0 0 450 460 44 34 23 13 4 0 0 0 0 0 0 460 470 46 35 25 14 5 0 0 0 0 0 0 470 480 47 37 26 16 6 0 0 0 0 0 0 480 490 49 38 28 17 7 0 0 0 0 0 0 490 500 50 40 29 19 8 1 0 0 0 0 0 500 510 52 41 31 20 10 2 0 0 0 0 0 510 520 53 43 32 22 11 3 0 0 0 0 0 520 530 55 44 34 23 13 4 0 0 0 0 0 530 540 56 46 35 25 14 5 0 0 0 0 0 540 550 58 47 37 26 16 6 0 0 0 0 0 550 560 59 49 38 28 17 7 0 0 0 0 0 560 570 61 50 40 29 19 8 1 0 0 0 0 570 580 62 52 41 31 20 10 2 0 0 0 0 580 590 64 53 43 32 22 11 3 0 0 0 0 590 600 65 55 44 34 23 13 4 0 0 0 0 600 610 67 56 46 35 25 14 5 0 0 0 0 610 620 68 58 47 37 26 16 6 0 0 0 0 620 630 70 59 49 38 28 17 7 0 0 0 0 630 640 71 61 50 40 29 19 8 1 0 0 0 640 650 73 62 52 41 31 20 10 2 0 0 0 650 660 74 64 53 43 32 22 11 3 0 0 0 660 670 76 65 55 44 34 23 13 4 0 0 0 670 680 77 67 56 46 35 25 14 5 0 0 0 680 690 79 68 58 47 37 26 16 6 0 0 0 690 700 80 70 59 49 38 28 17 7 0 0 0 700 710 83 71 61 50 40 29 19 8 1 0 0 710 720 85 73 62 52 41 31 20 10 2 0 0 720 730 88 74 64 53 43 32 22 11 3 0 0 730 740 90 76 65 55 44 34 23 13 4 0 0 740 750 93 77 67 56 46 35 25 14 5 0 0 750 760 95 79 68 58 47 37 26 16 6 0 0 760 770 98 80 70 59 49 38 28 17 7 0 0 770 780 100 83 71 61 50 40 29 19 8 1 0 $780 $790 $103 $85 $73 $62 $52 $41 $31 $20 $10 $2 $0 790 800 105 88 74 64 53 43 32 22 11 3 0 800 810 108 90 76 65 55 44 34 23 13 4 0 810 820 110 93 77 67 56 46 35 25 14 5 0 820 830 113 95 79 68 58 47 37 26 16 6 0 830 840 115 98 80 70 59 49 38 28 17 7 0 840 850 118 100 83 71 61 50 40 29 19 8 1 850 860 120 103 85 73 62 52 41 31 20 10 2 860 870 123 105 88 74 64 53 43 32 22 11 3 870 880 125 108 90 76 65 55 44 34 23 13 4 880 890 128 110 93 77 67 56 46 35 25 14 5 890 900 130 113 95 79 68 58 47 37 26 16 6 900 910 133 115 98 80 70 59 49 38 28 17 7 910 920 135 118 100 83 71 61 50 40 29 19 8 920 930 138 120 103 85 73 62 52 41 31 20 10 930 940 140 123 105 88 74 64 53 43 32 22 11 940 950 143 125 108 90 76 65 55 44 34 23 13 950 960 145 128 110 93 77 67 56 46 35 25 14 960 970 148 130 113 95 79 68 58 47 37 26 16 970 980 150 133 115 98 80 70 59 49 38 28 17 980 990 153 135 118 100 83 71 61 50 40 29 19 990 1,000 155 138 120 103 85 73 62 52 41 31 20 1,000 1,010 158 140 123 105 88 74 64 53 43 32 22 1,010 1,020 160 143 125 108 90 76 65 55 44 34 23 1,020 1,030 163 145 128 110 93 77 67 56 46 35 25 1,030 1,040 165 148 130 113 95 79 68 58 47 37 26 1,040 1,050 168 150 133 115 98 80 70 59 49 38 28 1,050 1,060 170 153 135 118 100 83 71 61 50 40 29 1,060 1,070 173 155 138 120 103 85 73 62 52 41 31 1,070 1,080 175 158 140 123 105 88 74 64 53 43 32 1,080 1,090 178 160 143 125 108 90 76 65 55 44 34 1,090 1,100 180 163 145 128 110 93 77 67 56 46 35 1,100 1,110 183 165 148 130 113 95 79 68 58 47 37 1,110 1,120 185 168 150 133 115 98 80 70 59 49 38 1,120 1,130 188 170 153 135 118 100 83 71 61 50 40 1,130 1,140 190 173 155 138 120 103 85 73 62 52 41 1,140 1,150 193 175 158 140 123 105 88 74 64 53 43 1,150 1,160 195 178 160 143 125 108 90 76 65 55 44 1,160 1,170 198 180 163 145 128 110 93 77 67 56 46 1,170 1,180 200 183 165 148 130 113 95 79 68 58 47 1,180 1,190 203 185 168 150 133 115 98 80 70 59 49 1,190 1,200 205 188 170 153 135 118 100 82 71 61 50 1,200 1,210 208 190 173 155 138 120 103 85 73 62 52 1,210 1,220 210 193 175 158 140 123 105 87 74 64 53 1,220 1,230 213 195 178 160 143 125 108 90 76 65 55 1,230 1,240 215 198 180 163 145 128 110 92 77 67 56 1,240 1,250 218 200 183 165 148 130 113 95 79 68 58                           $1,250 and over Use Table 1(a) for a SINGLE person on page 5. H&rblock online Also see the instructions on page 3. H&rblock online                           MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $310 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 310 320 1 0 0 0 0 0 0 0 0 0 0 320 330 2 0 0 0 0 0 0 0 0 0 0 330 340 3 0 0 0 0 0 0 0 0 0 0 340 350 4 0 0 0 0 0 0 0 0 0 0 350 360 5 0 0 0 0 0 0 0 0 0 0 360 370 6 0 0 0 0 0 0 0 0 0 0 370 380 7 0 0 0 0 0 0 0 0 0 0 380 390 8 1 0 0 0 0 0 0 0 0 0 390 400 9 2 0 0 0 0 0 0 0 0 0 400 410 10 3 0 0 0 0 0 0 0 0 0 410 420 11 4 0 0 0 0 0 0 0 0 0 420 430 12 5 0 0 0 0 0 0 0 0 0 430 440 13 6 0 0 0 0 0 0 0 0 0 440 450 14 7 0 0 0 0 0 0 0 0 0 450 460 15 8 1 0 0 0 0 0 0 0 0 460 470 16 9 2 0 0 0 0 0 0 0 0 470 480 17 10 3 0 0 0 0 0 0 0 0 480 490 19 11 4 0 0 0 0 0 0 0 0 490 500 20 12 5 0 0 0 0 0 0 0 0 500 510 22 13 6 0 0 0 0 0 0 0 0 510 520 23 14 7 0 0 0 0 0 0 0 0 520 530 25 15 8 1 0 0 0 0 0 0 0 530 540 26 16 9 2 0 0 0 0 0 0 0 540 550 28 17 10 3 0 0 0 0 0 0 0 550 560 29 19 11 4 0 0 0 0 0 0 0 560 570 31 20 12 5 0 0 0 0 0 0 0 570 580 32 22 13 6 0 0 0 0 0 0 0 580 590 34 23 14 7 0 0 0 0 0 0 0 590 600 35 25 15 8 1 0 0 0 0 0 0 600 610 37 26 16 9 2 0 0 0 0 0 0 610 620 38 28 17 10 3 0 0 0 0 0 0 620 630 40 29 19 11 4 0 0 0 0 0 0 630 640 41 31 20 12 5 0 0 0 0 0 0 640 650 43 32 22 13 6 0 0 0 0 0 0 650 660 44 34 23 14 7 0 0 0 0 0 0 660 670 46 35 25 15 8 1 0 0 0 0 0 670 680 47 37 26 16 9 2 0 0 0 0 0 680 690 49 38 28 17 10 3 0 0 0 0 0 690 700 50 40 29 19 11 4 0 0 0 0 0 700 710 52 41 31 20 12 5 0 0 0 0 0 710 720 53 43 32 22 13 6 0 0 0 0 0 720 730 55 44 34 23 14 7 0 0 0 0 0 730 740 56 46 35 25 15 8 1 0 0 0 0 740 750 58 47 37 26 16 9 2 0 0 0 0 750 760 59 49 38 28 17 10 3 0 0 0 0 760 770 61 50 40 29 19 11 4 0 0 0 0 770 780 62 52 41 31 20 12 5 0 0 0 0 780 790 64 53 43 32 22 13 6 0 0 0 0 790 800 65 55 44 34 23 14 7 0 0 0 0 800 810 67 56 46 35 25 15 8 1 0 0 0 810 820 68 58 47 37 26 16 9 2 0 0 0 820 830 70 59 49 38 28 17 10 3 0 0 0 830 840 71 61 50 40 29 19 11 4 0 0 0 840 850 73 62 52 41 31 20 12 5 0 0 0 850 860 74 64 53 43 32 22 13 6 0 0 0 860 870 76 65 55 44 34 23 14 7 0 0 0 870 880 77 67 56 46 35 25 15 8 1 0 0 880 890 79 68 58 47 37 26 16 9 2 0 0 890 900 80 70 59 49 38 28 17 10 3 0 0 900 910 82 71 61 50 40 29 19 11 4 0 0 910 920 83 73 62 52 41 31 20 12 5 0 0 920 930 85 74 64 53 43 32 22 13 6 0 0 930 940 86 76 65 55 44 34 23 14 7 0 0 940 950 88 77 67 56 46 35 25 15 8 1 0 950 960 89 79 68 58 47 37 26 16 9 2 0 960 970 91 80 70 59 49 38 28 17 10 3 0 970 980 92 82 71 61 50 40 29 19 11 4 0 980 990 94 83 73 62 52 41 31 20 12 5 0 990 1,000 95 85 74 64 53 43 32 22 13 6 0 $1,000 $1,010 $97 $86 $76 $65 $55 $44 $34 $23 $14 $7 $0 1,010 1,020 98 88 77 67 56 46 35 25 15 8 1 1,020 1,030 100 89 79 68 58 47 37 26 16 9 2 1,030 1,040 101 91 80 70 59 49 38 28 17 10 3 1,040 1,050 103 92 82 71 61 50 40 29 19 11 4 1,050 1,060 104 94 83 73 62 52 41 31 20 12 5 1,060 1,070 106 95 85 74 64 53 43 32 22 13 6 1,070 1,080 107 97 86 76 65 55 44 34 23 14 7 1,080 1,090 109 98 88 77 67 56 46 35 25 15 8 1,090 1,100 110 100 89 79 68 58 47 37 26 16 9 1,100 1,110 112 101 91 80 70 59 49 38 28 17 10 1,110 1,120 113 103 92 82 71 61 50 40 29 19 11 1,120 1,130 115 104 94 83 73 62 52 41 31 20 12 1,130 1,140 116 106 95 85 74 64 53 43 32 22 13 1,140 1,150 118 107 97 86 76 65 55 44 34 23 14 1,150 1,160 119 109 98 88 77 67 56 46 35 25 15 1,160 1,170 121 110 100 89 79 68 58 47 37 26 16 1,170 1,180 122 112 101 91 80 70 59 49 38 28 17 1,180 1,190 124 113 103 92 82 71 61 50 40 29 19 1,190 1,200 125 115 104 94 83 73 62 52 41 31 20 1,200 1,210 127 116 106 95 85 74 64 53 43 32 22 1,210 1,220 128 118 107 97 86 76 65 55 44 34 23 1,220 1,230 130 119 109 98 88 77 67 56 46 35 25 1,230 1,240 131 121 110 100 89 79 68 58 47 37 26 1,240 1,250 133 122 112 101 91 80 70 59 49 38 28 1,250 1,260 134 124 113 103 92 82 71 61 50 40 29 1,260 1,270 136 125 115 104 94 83 73 62 52 41 31 1,270 1,280 137 127 116 106 95 85 74 64 53 43 32 1,280 1,290 139 128 118 107 97 86 76 65 55 44 34 1,290 1,300 140 130 119 109 98 88 77 67 56 46 35 1,300 1,310 142 131 121 110 100 89 79 68 58 47 37 1,310 1,320 143 133 122 112 101 91 80 70 59 49 38 1,320 1,330 145 134 124 113 103 92 82 71 61 50 40 1,330 1,340 146 136 125 115 104 94 83 73 62 52 41 1,340 1,350 148 137 127 116 106 95 85 74 64 53 43 1,350 1,360 149 139 128 118 107 97 86 76 65 55 44 1,360 1,370 151 140 130 119 109 98 88 77 67 56 46 1,370 1,380 152 142 131 121 110 100 89 79 68 58 47 1,380 1,390 154 143 133 122 112 101 91 80 70 59 49 1,390 1,400 155 145 134 124 113 103 92 82 71 61 50                           $1,400 and over Use Table 1(b) for a MARRIED person on page 5. H&rblock online Also see the instructions on page 3. H&rblock online                           SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $280 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 280 290 1 0 0 0 0 0 0 0 0 0 0 290 300 2 0 0 0 0 0 0 0 0 0 0 300 310 3 0 0 0 0 0 0 0 0 0 0 310 320 4 0 0 0 0 0 0 0 0 0 0 320 330 5 0 0 0 0 0 0 0 0 0 0 330 340 6 0 0 0 0 0 0 0 0 0 0 340 350 7 0 0 0 0 0 0 0 0 0 0 350 360 8 0 0 0 0 0 0 0 0 0 0 360 370 9 0 0 0 0 0 0 0 0 0 0 370 380 10 0 0 0 0 0 0 0 0 0 0 380 390 11 0 0 0 0 0 0 0 0 0 0 390 400 12 0 0 0 0 0 0 0 0 0 0 400 410 13 0 0 0 0 0 0 0 0 0 0 410 420 15 0 0 0 0 0 0 0 0 0 0 420 430 16 1 0 0 0 0 0 0 0 0 0 430 440 18 2 0 0 0 0 0 0 0 0 0 440 450 19 3 0 0 0 0 0 0 0 0 0 450 460 21 4 0 0 0 0 0 0 0 0 0 460 470 22 5 0 0 0 0 0 0 0 0 0 470 480 24 6 0 0 0 0 0 0 0 0 0 480 490 25 7 0 0 0 0 0 0 0 0 0 490 500 27 8 0 0 0 0 0 0 0 0 0 500 520 29 9 0 0 0 0 0 0 0 0 0 520 540 32 11 0 0 0 0 0 0 0 0 0 540 560 35 14 0 0 0 0 0 0 0 0 0 560 580 38 17 1 0 0 0 0 0 0 0 0 580 600 41 20 3 0 0 0 0 0 0 0 0 600 620 44 23 5 0 0 0 0 0 0 0 0 620 640 47 26 7 0 0 0 0 0 0 0 0 640 660 50 29 9 0 0 0 0 0 0 0 0 660 680 53 32 11 0 0 0 0 0 0 0 0 680 700 56 35 14 0 0 0 0 0 0 0 0 700 720 59 38 17 1 0 0 0 0 0 0 0 720 740 62 41 20 3 0 0 0 0 0 0 0 740 760 65 44 23 5 0 0 0 0 0 0 0 760 780 68 47 26 7 0 0 0 0 0 0 0 780 800 71 50 29 9 0 0 0 0 0 0 0 800 820 74 53 32 11 0 0 0 0 0 0 0 820 840 77 56 35 14 0 0 0 0 0 0 0 840 860 80 59 38 17 1 0 0 0 0 0 0 860 880 83 62 41 20 3 0 0 0 0 0 0 880 900 86 65 44 23 5 0 0 0 0 0 0 900 920 89 68 47 26 7 0 0 0 0 0 0 920 940 92 71 50 29 9 0 0 0 0 0 0 940 960 95 74 53 32 11 0 0 0 0 0 0 960 980 98 77 56 35 14 0 0 0 0 0 0 980 1,000 101 80 59 38 17 1 0 0 0 0 0 1,000 1,020 104 83 62 41 20 3 0 0 0 0 0 1,020 1,040 107 86 65 44 23 5 0 0 0 0 0 1,040 1,060 110 89 68 47 26 7 0 0 0 0 0 1,060 1,080 113 92 71 50 29 9 0 0 0 0 0 1,080 1,100 116 95 74 53 32 11 0 0 0 0 0 1,100 1,120 119 98 77 56 35 14 0 0 0 0 0 1,120 1,140 122 101 80 59 38 17 1 0 0 0 0 1,140 1,160 125 104 83 62 41 20 3 0 0 0 0 1,160 1,180 128 107 86 65 44 23 5 0 0 0 0 1,180 1,200 131 110 89 68 47 26 7 0 0 0 0 1,200 1,220 134 113 92 71 50 29 9 0 0 0 0 1,220 1,240 137 116 95 74 53 32 11 0 0 0 0 1,240 1,260 140 119 98 77 56 35 14 0 0 0 0 1,260 1,280 143 122 101 80 59 38 17 1 0 0 0 1,280 1,300 146 125 104 83 62 41 20 3 0 0 0 1,300 1,320 149 128 107 86 65 44 23 5 0 0 0 1,320 1,340 152 131 110 89 68 47 26 7 0 0 0 1,340 1,360 155 134 113 92 71 50 29 9 0 0 0 1,360 1,380 158 137 116 95 74 53 32 11 0 0 0 1,380 1,400 161 140 119 98 77 56 35 13 0 0 0 1,400 1,420 166 143 122 101 80 59 38 16 1 0 0 1,420 1,440 171 146 125 104 83 62 41 19 3 0 0 $1,440 $1,460 $176 $149 $128 $107 $86 $65 $44 $22 $5 $0 $0 1,460 1,480 181 152 131 110 89 68 47 25 7 0 0 1,480 1,500 186 155 134 113 92 71 50 28 9 0 0 1,500 1,520 191 158 137 116 95 74 53 31 11 0 0 1,520 1,540 196 161 140 119 98 77 56 34 13 0 0 1,540 1,560 201 166 143 122 101 80 59 37 16 1 0 1,560 1,580 206 171 146 125 104 83 62 40 19 3 0 1,580 1,600 211 176 149 128 107 86 65 43 22 5 0 1,600 1,620 216 181 152 131 110 89 68 46 25 7 0 1,620 1,640 221 186 155 134 113 92 71 49 28 9 0 1,640 1,660 226 191 158 137 116 95 74 52 31 11 0 1,660 1,680 231 196 161 140 119 98 77 55 34 13 0 1,680 1,700 236 201 165 143 122 101 80 58 37 16 1 1,700 1,720 241 206 170 146 125 104 83 61 40 19 3 1,720 1,740 246 211 175 149 128 107 86 64 43 22 5 1,740 1,760 251 216 180 152 131 110 89 67 46 25 7 1,760 1,780 256 221 185 155 134 113 92 70 49 28 9 1,780 1,800 261 226 190 158 137 116 95 73 52 31 11 1,800 1,820 266 231 195 161 140 119 98 76 55 34 13 1,820 1,840 271 236 200 165 143 122 101 79 58 37 16 1,840 1,860 276 241 205 170 146 125 104 82 61 40 19 1,860 1,880 281 246 210 175 149 128 107 85 64 43 22 1,880 1,900 286 251 215 180 152 131 110 88 67 46 25 1,900 1,920 291 256 220 185 155 134 113 91 70 49 28 1,920 1,940 296 261 225 190 158 137 116 94 73 52 31 1,940 1,960 301 266 230 195 161 140 119 97 76 55 34 1,960 1,980 306 271 235 200 165 143 122 100 79 58 37 1,980 2,000 311 276 240 205 170 146 125 103 82 61 40 2,000 2,020 316 281 245 210 175 149 128 106 85 64 43 2,020 2,040 321 286 250 215 180 152 131 109 88 67 46 2,040 2,060 326 291 255 220 185 155 134 112 91 70 49 2,060 2,080 331 296 260 225 190 158 137 115 94 73 52 2,080 2,100 336 301 265 230 195 161 140 118 97 76 55                           $2,100 and over Use Table 2(a) for a SINGLE person on page 5. H&rblock online Also see the instructions on page 3. H&rblock online                           MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $620 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 620 640 2 0 0 0 0 0 0 0 0 0 0 640 660 4 0 0 0 0 0 0 0 0 0 0 660 680 6 0 0 0 0 0 0 0 0 0 0 680 700 8 0 0 0 0 0 0 0 0 0 0 700 720 10 0 0 0 0 0 0 0 0 0 0 720 740 12 0 0 0 0 0 0 0 0 0 0 740 760 14 0 0 0 0 0 0 0 0 0 0 760 780 16 2 0 0 0 0 0 0 0 0 0 780 800 18 4 0 0 0 0 0 0 0 0 0 800 820 20 6 0 0 0 0 0 0 0 0 0 820 840 22 8 0 0 0 0 0 0 0 0 0 840 860 24 10 0 0 0 0 0 0 0 0 0 860 880 26 12 0 0 0 0 0 0 0 0 0 880 900 28 14 0 0 0 0 0 0 0 0 0 900 920 30 16 2 0 0 0 0 0 0 0 0 920 940 32 18 4 0 0 0 0 0 0 0 0 940 960 35 20 6 0 0 0 0 0 0 0 0 960 980 38 22 8 0 0 0 0 0 0 0 0 980 1,000 41 24 10 0 0 0 0 0 0 0 0 1,000 1,020 44 26 12 0 0 0 0 0 0 0 0 1,020 1,040 47 28 14 0 0 0 0 0 0 0 0 1,040 1,060 50 30 16 2 0 0 0 0 0 0 0 1,060 1,080 53 32 18 4 0 0 0 0 0 0 0 1,080 1,100 56 35 20 6 0 0 0 0 0 0 0 1,100 1,120 59 38 22 8 0 0 0 0 0 0 0 1,120 1,140 62 41 24 10 0 0 0 0 0 0 0 1,140 1,160 65 44 26 12 0 0 0 0 0 0 0 1,160 1,180 68 47 28 14 0 0 0 0 0 0 0 1,180 1,200 71 50 30 16 2 0 0 0 0 0 0 1,200 1,220 74 53 32 18 4 0 0 0 0 0 0 1,220 1,240 77 56 35 20 6 0 0 0 0 0 0 1,240 1,260 80 59 38 22 8 0 0 0 0 0 0 1,260 1,280 83 62 41 24 10 0 0 0 0 0 0 1,280 1,300 86 65 44 26 12 0 0 0 0 0 0 1,300 1,320 89 68 47 28 14 0 0 0 0 0 0 1,320 1,340 92 71 50 30 16 2 0 0 0 0 0 1,340 1,360 95 74 53 32 18 4 0 0 0 0 0 1,360 1,380 98 77 56 35 20 6 0 0 0 0 0 1,380 1,400 101 80 59 38 22 8 0 0 0 0 0 1,400 1,420 104 83 62 41 24 10 0 0 0 0 0 1,420 1,440 107 86 65 44 26 12 0 0 0 0 0 1,440 1,460 110 89 68 47 28 14 0 0 0 0 0 1,460 1,480 113 92 71 50 30 16 2 0 0 0 0 1,480 1,500 116 95 74 53 32 18 4 0 0 0 0 1,500 1,520 119 98 77 56 35 20 6 0 0 0 0 1,520 1,540 122 101 80 59 38 22 8 0 0 0 0 1,540 1,560 125 104 83 62 41 24 10 0 0 0 0 1,560 1,580 128 107 86 65 44 26 12 0 0 0 0 1,580 1,600 131 110 89 68 47 28 14 0 0 0 0 1,600 1,620 134 113 92 71 50 30 16 2 0 0 0 1,620 1,640 137 116 95 74 53 32 18 4 0 0 0 1,640 1,660 140 119 98 77 56 35 20 6 0 0 0 1,660 1,680 143 122 101 80 59 38 22 8 0 0 0 1,680 1,700 146 125 104 83 62 41 24 10 0 0 0 1,700 1,720 149 128 107 86 65 44 26 12 0 0 0 1,720 1,740 152 131 110 89 68 47 28 14 0 0 0 1,740 1,760 155 134 113 92 71 50 30 16 2 0 0 1,760 1,780 158 137 116 95 74 53 32 18 4 0 0 1,780 1,800 161 140 119 98 77 56 35 20 6 0 0 1,800 1,820 164 143 122 101 80 59 38 22 8 0 0 1,820 1,840 167 146 125 104 83 62 41 24 10 0 0 1,840 1,860 170 149 128 107 86 65 44 26 12 0 0 1,860 1,880 173 152 131 110 89 68 47 28 14 0 0 1,880 1,900 176 155 134 113 92 71 50 30 16 2 0 1,900 1,920 179 158 137 116 95 74 53 32 18 4 0 1,920 1,940 182 161 140 119 98 77 56 35 20 6 0 1,940 1,960 185 164 143 122 101 80 59 38 22 8 0 1,960 1,980 188 167 146 125 104 83 62 41 24 10 0 1,980 2,000 191 170 149 128 107 86 65 44 26 12 0 $2,000 $2,020 $194 $173 $152 $131 $110 $89 $68 $47 $28 $14 $0 2,020 2,040 197 176 155 134 113 92 71 50 30 16 2 2,040 2,060 200 179 158 137 116 95 74 53 32 18 4 2,060 2,080 203 182 161 140 119 98 77 56 34 20 6 2,080 2,100 206 185 164 143 122 101 80 59 37 22 8 2,100 2,120 209 188 167 146 125 104 83 62 40 24 10 2,120 2,140 212 191 170 149 128 107 86 65 43 26 12 2,140 2,160 215 194 173 152 131 110 89 68 46 28 14 2,160 2,180 218 197 176 155 134 113 92 71 49 30 16 2,180 2,200 221 200 179 158 137 116 95 74 52 32 18 2,200 2,220 224 203 182 161 140 119 98 77 55 34 20 2,220 2,240 227 206 185 164 143 122 101 80 58 37 22 2,240 2,260 230 209 188 167 146 125 104 83 61 40 24 2,260 2,280 233 212 191 170 149 128 107 86 64 43 26 2,280 2,300 236 215 194 173 152 131 110 89 67 46 28 2,300 2,320 239 218 197 176 155 134 113 92 70 49 30 2,320 2,340 242 221 200 179 158 137 116 95 73 52 32 2,340 2,360 245 224 203 182 161 140 119 98 76 55 34 2,360 2,380 248 227 206 185 164 143 122 101 79 58 37 2,380 2,400 251 230 209 188 167 146 125 104 82 61 40 2,400 2,420 254 233 212 191 170 149 128 107 85 64 43 2,420 2,440 257 236 215 194 173 152 131 110 88 67 46 2,440 2,460 260 239 218 197 176 155 134 113 91 70 49 2,460 2,480 263 242 221 200 179 158 137 116 94 73 52 2,480 2,500 266 245 224 203 182 161 140 119 97 76 55 2,500 2,520 269 248 227 206 185 164 143 122 100 79 58 2,520 2,540 272 251 230 209 188 167 146 125 103 82 61 2,540 2,560 275 254 233 212 191 170 149 128 106 85 64 2,560 2,580 278 257 236 215 194 173 152 131 109 88 67 2,580 2,600 281 260 239 218 197 176 155 134 112 91 70 2,600 2,620 284 263 242 221 200 179 158 137 115 94 73 2,620 2,640 287 266 245 224 203 182 161 140 118 97 76 2,640 2,660 290 269 248 227 206 185 164 143 121 100 79 2,660 2,680 293 272 251 230 209 188 167 146 124 103 82 2,680 2,700 296 275 254 233 212 191 170 149 127 106 85                           $2,700 and over Use Table 2(b) for a MARRIED person on page 5. H&rblock online Also see the instructions on page 3. H&rblock online                           SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 300 310 1 0 0 0 0 0 0 0 0 0 0 310 320 2 0 0 0 0 0 0 0 0 0 0 320 330 3 0 0 0 0 0 0 0 0 0 0 330 340 4 0 0 0 0 0 0 0 0 0 0 340 350 5 0 0 0 0 0 0 0 0 0 0 350 360 6 0 0 0 0 0 0 0 0 0 0 360 370 7 0 0 0 0 0 0 0 0 0 0 370 380 8 0 0 0 0 0 0 0 0 0 0 380 390 9 0 0 0 0 0 0 0 0 0 0 390 400 10 0 0 0 0 0 0 0 0 0 0 400 410 11 0 0 0 0 0 0 0 0 0 0 410 420 12 0 0 0 0 0 0 0 0 0 0 420 430 13 0 0 0 0 0 0 0 0 0 0 430 440 14 0 0 0 0 0 0 0 0 0 0 440 450 15 0 0 0 0 0 0 0 0 0 0 450 460 17 0 0 0 0 0 0 0 0 0 0 460 470 18 1 0 0 0 0 0 0 0 0 0 470 480 20 2 0 0 0 0 0 0 0 0 0 480 490 21 3 0 0 0 0 0 0 0 0 0 490 500 23 4 0 0 0 0 0 0 0 0 0 500 520 25 6 0 0 0 0 0 0 0 0 0 520 540 28 8 0 0 0 0 0 0 0 0 0 540 560 31 10 0 0 0 0 0 0 0 0 0 560 580 34 12 0 0 0 0 0 0 0 0 0 580 600 37 14 0 0 0 0 0 0 0 0 0 600 620 40 17 1 0 0 0 0 0 0 0 0 620 640 43 20 3 0 0 0 0 0 0 0 0 640 660 46 23 5 0 0 0 0 0 0 0 0 660 680 49 26 7 0 0 0 0 0 0 0 0 680 700 52 29 9 0 0 0 0 0 0 0 0 700 720 55 32 11 0 0 0 0 0 0 0 0 720 740 58 35 13 0 0 0 0 0 0 0 0 740 760 61 38 15 0 0 0 0 0 0 0 0 760 780 64 41 18 1 0 0 0 0 0 0 0 780 800 67 44 21 3 0 0 0 0 0 0 0 800 820 70 47 24 5 0 0 0 0 0 0 0 820 840 73 50 27 7 0 0 0 0 0 0 0 840 860 76 53 30 9 0 0 0 0 0 0 0 860 880 79 56 33 11 0 0 0 0 0 0 0 880 900 82 59 36 13 0 0 0 0 0 0 0 900 920 85 62 39 16 0 0 0 0 0 0 0 920 940 88 65 42 19 2 0 0 0 0 0 0 940 960 91 68 45 22 4 0 0 0 0 0 0 960 980 94 71 48 25 6 0 0 0 0 0 0 980 1,000 97 74 51 28 8 0 0 0 0 0 0 1,000 1,020 100 77 54 31 10 0 0 0 0 0 0 1,020 1,040 103 80 57 34 12 0 0 0 0 0 0 1,040 1,060 106 83 60 37 15 0 0 0 0 0 0 1,060 1,080 109 86 63 40 18 1 0 0 0 0 0 1,080 1,100 112 89 66 43 21 3 0 0 0 0 0 1,100 1,120 115 92 69 46 24 5 0 0 0 0 0 1,120 1,140 118 95 72 49 27 7 0 0 0 0 0 1,140 1,160 121 98 75 52 30 9 0 0 0 0 0 1,160 1,180 124 101 78 55 33 11 0 0 0 0 0 1,180 1,200 127 104 81 58 36 13 0 0 0 0 0 1,200 1,220 130 107 84 61 39 16 0 0 0 0 0 1,220 1,240 133 110 87 64 42 19 2 0 0 0 0 1,240 1,260 136 113 90 67 45 22 4 0 0 0 0 1,260 1,280 139 116 93 70 48 25 6 0 0 0 0 1,280 1,300 142 119 96 73 51 28 8 0 0 0 0 1,300 1,320 145 122 99 76 54 31 10 0 0 0 0 1,320 1,340 148 125 102 79 57 34 12 0 0 0 0 1,340 1,360 151 128 105 82 60 37 14 0 0 0 0 1,360 1,380 154 131 108 85 63 40 17 1 0 0 0 1,380 1,400 157 134 111 88 66 43 20 3 0 0 0 1,400 1,420 160 137 114 91 69 46 23 5 0 0 0 1,420 1,440 163 140 117 94 72 49 26 7 0 0 0 1,440 1,460 166 143 120 97 75 52 29 9 0 0 0 1,460 1,480 169 146 123 100 78 55 32 11 0 0 0 $1,480 $1,500 $172 $149 $126 $103 $81 $58 $35 $13 $0 $0 $0 1,500 1,520 175 152 129 106 84 61 38 15 0 0 0 1,520 1,540 180 155 132 109 87 64 41 18 1 0 0 1,540 1,560 185 158 135 112 90 67 44 21 3 0 0 1,560 1,580 190 161 138 115 93 70 47 24 5 0 0 1,580 1,600 195 164 141 118 96 73 50 27 7 0 0 1,600 1,620 200 167 144 121 99 76 53 30 9 0 0 1,620 1,640 205 170 147 124 102 79 56 33 11 0 0 1,640 1,660 210 173 150 127 105 82 59 36 13 0 0 1,660 1,680 215 177 153 130 108 85 62 39 16 0 0 1,680 1,700 220 182 156 133 111 88 65 42 19 2 0 1,700 1,720 225 187 159 136 114 91 68 45 22 4 0 1,720 1,740 230 192 162 139 117 94 71 48 25 6 0 1,740 1,760 235 197 165 142 120 97 74 51 28 8 0 1,760 1,780 240 202 168 145 123 100 77 54 31 10 0 1,780 1,800 245 207 171 148 126 103 80 57 34 12 0 1,800 1,820 250 212 174 151 129 106 83 60 37 15 0 1,820 1,840 255 217 179 154 132 109 86 63 40 18 1 1,840 1,860 260 222 184 157 135 112 89 66 43 21 3 1,860 1,880 265 227 189 160 138 115 92 69 46 24 5 1,880 1,900 270 232 194 163 141 118 95 72 49 27 7 1,900 1,920 275 237 199 166 144 121 98 75 52 30 9 1,920 1,940 280 242 204 169 147 124 101 78 55 33 11 1,940 1,960 285 247 209 172 150 127 104 81 58 36 13 1,960 1,980 290 252 214 176 153 130 107 84 61 39 16 1,980 2,000 295 257 219 181 156 133 110 87 64 42 19 2,000 2,020 300 262 224 186 159 136 113 90 67 45 22 2,020 2,040 305 267 229 191 162 139 116 93 70 48 25 2,040 2,060 310 272 234 196 165 142 119 96 73 51 28 2,060 2,080 315 277 239 201 168 145 122 99 76 54 31 2,080 2,100 320 282 244 206 171 148 125 102 79 57 34 2,100 2,120 325 287 249 211 174 151 128 105 82 60 37 2,120 2,140 330 292 254 216 178 154 131 108 85 63 40                           $2,140 and over Use Table 3(a) for a SINGLE person on page 5. H&rblock online Also see the instructions on page 3. H&rblock online                           MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 660 680 1 0 0 0 0 0 0 0 0 0 0 680 700 3 0 0 0 0 0 0 0 0 0 0 700 720 5 0 0 0 0 0 0 0 0 0 0 720 740 7 0 0 0 0 0 0 0 0 0 0 740 760 9 0 0 0 0 0 0 0 0 0 0 760 780 11 0 0 0 0 0 0 0 0 0 0 780 800 13 0 0 0 0 0 0 0 0 0 0 800 820 15 0 0 0 0 0 0 0 0 0 0 820 840 17 2 0 0 0 0 0 0 0 0 0 840 860 19 4 0 0 0 0 0 0 0 0 0 860 880 21 6 0 0 0 0 0 0 0 0 0 880 900 23 8 0 0 0 0 0 0 0 0 0 900 920 25 10 0 0 0 0 0 0 0 0 0 920 940 27 12 0 0 0 0 0 0 0 0 0 940 960 29 14 0 0 0 0 0 0 0 0 0 960 980 31 16 1 0 0 0 0 0 0 0 0 980 1,000 33 18 3 0 0 0 0 0 0 0 0 1,000 1,020 35 20 5 0 0 0 0 0 0 0 0 1,020 1,040 38 22 7 0 0 0 0 0 0 0 0 1,040 1,060 41 24 9 0 0 0 0 0 0 0 0 1,060 1,080 44 26 11 0 0 0 0 0 0 0 0 1,080 1,100 47 28 13 0 0 0 0 0 0 0 0 1,100 1,120 50 30 15 0 0 0 0 0 0 0 0 1,120 1,140 53 32 17 2 0 0 0 0 0 0 0 1,140 1,160 56 34 19 4 0 0 0 0 0 0 0 1,160 1,180 59 36 21 6 0 0 0 0 0 0 0 1,180 1,200 62 39 23 8 0 0 0 0 0 0 0 1,200 1,220 65 42 25 10 0 0 0 0 0 0 0 1,220 1,240 68 45 27 12 0 0 0 0 0 0 0 1,240 1,260 71 48 29 14 0 0 0 0 0 0 0 1,260 1,280 74 51 31 16 1 0 0 0 0 0 0 1,280 1,300 77 54 33 18 3 0 0 0 0 0 0 1,300 1,320 80 57 35 20 5 0 0 0 0 0 0 1,320 1,340 83 60 37 22 7 0 0 0 0 0 0 1,340 1,360 86 63 40 24 9 0 0 0 0 0 0 1,360 1,380 89 66 43 26 11 0 0 0 0 0 0 1,380 1,400 92 69 46 28 13 0 0 0 0 0 0 1,400 1,420 95 72 49 30 15 0 0 0 0 0 0 1,420 1,440 98 75 52 32 17 1 0 0 0 0 0 1,440 1,460 101 78 55 34 19 3 0 0 0 0 0 1,460 1,480 104 81 58 36 21 5 0 0 0 0 0 1,480 1,500 107 84 61 39 23 7 0 0 0 0 0 1,500 1,520 110 87 64 42 25 9 0 0 0 0 0 1,520 1,540 113 90 67 45 27 11 0 0 0 0 0 1,540 1,560 116 93 70 48 29 13 0 0 0 0 0 1,560 1,580 119 96 73 51 31 15 0 0 0 0 0 1,580 1,600 122 99 76 54 33 17 2 0 0 0 0 1,600 1,620 125 102 79 57 35 19 4 0 0 0 0 1,620 1,640 128 105 82 60 37 21 6 0 0 0 0 1,640 1,660 131 108 85 63 40 23 8 0 0 0 0 1,660 1,680 134 111 88 66 43 25 10 0 0 0 0 1,680 1,700 137 114 91 69 46 27 12 0 0 0 0 1,700 1,720 140 117 94 72 49 29 14 0 0 0 0 1,720 1,740 143 120 97 75 52 31 16 1 0 0 0 1,740 1,760 146 123 100 78 55 33 18 3 0 0 0 1,760 1,780 149 126 103 81 58 35 20 5 0 0 0 1,780 1,800 152 129 106 84 61 38 22 7 0 0 0 1,800 1,820 155 132 109 87 64 41 24 9 0 0 0 1,820 1,840 158 135 112 90 67 44 26 11 0 0 0 1,840 1,860 161 138 115 93 70 47 28 13 0 0 0 1,860 1,880 164 141 118 96 73 50 30 15 0 0 0 1,880 1,900 167 144 121 99 76 53 32 17 2 0 0 1,900 1,920 170 147 124 102 79 56 34 19 4 0 0 1,920 1,940 173 150 127 105 82 59 36 21 6 0 0 1,940 1,960 176 153 130 108 85 62 39 23 8 0 0 1,960 1,980 179 156 133 111 88 65 42 25 10 0 0 1,980 2,000 182 159 136 114 91 68 45 27 12 0 0 2,000 2,020 185 162 139 117 94 71 48 29 14 0 0 2,020 2,040 188 165 142 120 97 74 51 31 16 1 0 $2,040 $2,060 $191 $168 $145 $123 $100 $77 $54 $33 $18 $3 $0 2,060 2,080 194 171 148 126 103 80 57 35 20 5 0 2,080 2,100 197 174 151 129 106 83 60 37 22 7 0 2,100 2,120 200 177 154 132 109 86 63 40 24 9 0 2,120 2,140 203 180 157 135 112 89 66 43 26 11 0 2,140 2,160 206 183 160 138 115 92 69 46 28 13 0 2,160 2,180 209 186 163 141 118 95 72 49 30 15 0 2,180 2,200 212 189 166 144 121 98 75 52 32 17 1 2,200 2,220 215 192 169 147 124 101 78 55 34 19 3 2,220 2,240 218 195 172 150 127 104 81 58 36 21 5 2,240 2,260 221 198 175 153 130 107 84 61 38 23 7 2,260 2,280 224 201 178 156 133 110 87 64 41 25 9 2,280 2,300 227 204 181 159 136 113 90 67 44 27 11 2,300 2,320 230 207 184 162 139 116 93 70 47 29 13 2,320 2,340 233 210 187 165 142 119 96 73 50 31 15 2,340 2,360 236 213 190 168 145 122 99 76 53 33 17 2,360 2,380 239 216 193 171 148 125 102 79 56 35 19 2,380 2,400 242 219 196 174 151 128 105 82 59 37 21 2,400 2,420 245 222 199 177 154 131 108 85 62 40 23 2,420 2,440 248 225 202 180 157 134 111 88 65 43 25 2,440 2,460 251 228 205 183 160 137 114 91 68 46 27 2,460 2,480 254 231 208 186 163 140 117 94 71 49 29 2,480 2,500 257 234 211 189 166 143 120 97 74 52 31 2,500 2,520 260 237 214 192 169 146 123 100 77 55 33 2,520 2,540 263 240 217 195 172 149 126 103 80 58 35 2,540 2,560 266 243 220 198 175 152 129 106 83 61 38 2,560 2,580 269 246 223 201 178 155 132 109 86 64 41 2,580 2,600 272 249 226 204 181 158 135 112 89 67 44 2,600 2,620 275 252 229 207 184 161 138 115 92 70 47 2,620 2,640 278 255 232 210 187 164 141 118 95 73 50 2,640 2,660 281 258 235 213 190 167 144 121 98 76 53 2,660 2,680 284 261 238 216 193 170 147 124 101 79 56 2,680 2,700 287 264 241 219 196 173 150 127 104 82 59 2,700 2,720 290 267 244 222 199 176 153 130 107 85 62 2,720 2,740 293 270 247 225 202 179 156 133 110 88 65                           $2,740 and over Use Table 3(b) for a MARRIED person on page 5. H&rblock online Also see the instructions on page 3. H&rblock online                           SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 600 640 2 0 0 0 0 0 0 0 0 0 0 640 680 6 0 0 0 0 0 0 0 0 0 0 680 720 10 0 0 0 0 0 0 0 0 0 0 720 760 14 0 0 0 0 0 0 0 0 0 0 760 800 18 0 0 0 0 0 0 0 0 0 0 800 840 22 0 0 0 0 0 0 0 0 0 0 840 880 26 0 0 0 0 0 0 0 0 0 0 880 920 32 0 0 0 0 0 0 0 0 0 0 920 960 38 4 0 0 0 0 0 0 0 0 0 960 1,000 44 8 0 0 0 0 0 0 0 0 0 1,000 1,040 50 12 0 0 0 0 0 0 0 0 0 1,040 1,080 56 16 0 0 0 0 0 0 0 0 0 1,080 1,120 62 20 0 0 0 0 0 0 0 0 0 1,120 1,160 68 24 0 0 0 0 0 0 0 0 0 1,160 1,200 74 28 0 0 0 0 0 0 0 0 0 1,200 1,240 80 34 1 0 0 0 0 0 0 0 0 1,240 1,280 86 40 5 0 0 0 0 0 0 0 0 1,280 1,320 92 46 9 0 0 0 0 0 0 0 0 1,320 1,360 98 52 13 0 0 0 0 0 0 0 0 1,360 1,400 104 58 17 0 0 0 0 0 0 0 0 1,400 1,440 110 64 21 0 0 0 0 0 0 0 0 1,440 1,480 116 70 25 0 0 0 0 0 0 0 0 1,480 1,520 122 76 31 0 0 0 0 0 0 0 0 1,520 1,560 128 82 37 3 0 0 0 0 0 0 0 1,560 1,600 134 88 43 7 0 0 0 0 0 0 0 1,600 1,640 140 94 49 11 0 0 0 0 0 0 0 1,640 1,680 146 100 55 15 0 0 0 0 0 0 0 1,680 1,720 152 106 61 19 0 0 0 0 0 0 0 1,720 1,760 158 112 67 23 0 0 0 0 0 0 0 1,760 1,800 164 118 73 27 0 0 0 0 0 0 0 1,800 1,840 170 124 79 33 1 0 0 0 0 0 0 1,840 1,880 176 130 85 39 5 0 0 0 0 0 0 1,880 1,920 182 136 91 45 9 0 0 0 0 0 0 1,920 1,960 188 142 97 51 13 0 0 0 0 0 0 1,960 2,000 194 148 103 57 17 0 0 0 0 0 0 2,000 2,040 200 154 109 63 21 0 0 0 0 0 0 2,040 2,080 206 160 115 69 25 0 0 0 0 0 0 2,080 2,120 212 166 121 75 29 0 0 0 0 0 0 2,120 2,160 218 172 127 81 35 2 0 0 0 0 0 2,160 2,200 224 178 133 87 41 6 0 0 0 0 0 2,200 2,240 230 184 139 93 47 10 0 0 0 0 0 2,240 2,280 236 190 145 99 53 14 0 0 0 0 0 2,280 2,320 242 196 151 105 59 18 0 0 0 0 0 2,320 2,360 248 202 157 111 65 22 0 0 0 0 0 2,360 2,400 254 208 163 117 71 26 0 0 0 0 0 2,400 2,440 260 214 169 123 77 32 0 0 0 0 0 2,440 2,480 266 220 175 129 83 38 4 0 0 0 0 2,480 2,520 272 226 181 135 89 44 8 0 0 0 0 2,520 2,560 278 232 187 141 95 50 12 0 0 0 0 2,560 2,600 284 238 193 147 101 56 16 0 0 0 0 2,600 2,640 290 244 199 153 107 62 20 0 0 0 0 2,640 2,680 296 250 205 159 113 68 24 0 0 0 0 2,680 2,720 302 256 211 165 119 74 28 0 0 0 0 2,720 2,760 308 262 217 171 125 80 34 1 0 0 0 2,760 2,800 314 268 223 177 131 86 40 5 0 0 0 2,800 2,840 320 274 229 183 137 92 46 9 0 0 0 2,840 2,880 326 280 235 189 143 98 52 13 0 0 0 2,880 2,920 332 286 241 195 149 104 58 17 0 0 0 2,920 2,960 338 292 247 201 155 110 64 21 0 0 0 2,960 3,000 344 298 253 207 161 116 70 25 0 0 0 3,000 3,040 350 304 259 213 167 122 76 30 0 0 0 3,040 3,080 360 310 265 219 173 128 82 36 3 0 0 3,080 3,120 370 316 271 225 179 134 88 42 7 0 0 3,120 3,160 380 322 277 231 185 140 94 48 11 0 0 3,160 3,200 390 328 283 237 191 146 100 54 15 0 0 3,200 3,240 400 334 289 243 197 152 106 60 19 0 0 3,240 3,280 410 340 295 249 203 158 112 66 23 0 0 3,280 3,320 420 346 301 255 209 164 118 72 27 0 0 3,320 3,360 430 354 307 261 215 170 124 78 33 0 0 $3,360 $3,400 $440 $364 $313 $267 $221 $176 $130 $84 $39 $4 $0 3,400 3,440 450 374 319 273 227 182 136 90 45 8 0 3,440 3,480 460 384 325 279 233 188 142 96 51 12 0 3,480 3,520 470 394 331 285 239 194 148 102 57 16 0 3,520 3,560 480 404 337 291 245 200 154 108 63 20 0 3,560 3,600 490 414 343 297 251 206 160 114 69 24 0 3,600 3,640 500 424 349 303 257 212 166 120 75 29 0 3,640 3,680 510 434 358 309 263 218 172 126 81 35 2 3,680 3,720 520 444 368 315 269 224 178 132 87 41 6 3,720 3,760 530 454 378 321 275 230 184 138 93 47 10 3,760 3,800 540 464 388 327 281 236 190 144 99 53 14 3,800 3,840 550 474 398 333 287 242 196 150 105 59 18 3,840 3,880 560 484 408 339 293 248 202 156 111 65 22 3,880 3,920 570 494 418 345 299 254 208 162 117 71 26 3,920 3,960 580 504 428 352 305 260 214 168 123 77 32 3,960 4,000 590 514 438 362 311 266 220 174 129 83 38 4,000 4,040 600 524 448 372 317 272 226 180 135 89 44 4,040 4,080 610 534 458 382 323 278 232 186 141 95 50 4,080 4,120 620 544 468 392 329 284 238 192 147 101 56 4,120 4,160 630 554 478 402 335 290 244 198 153 107 62 4,160 4,200 640 564 488 412 341 296 250 204 159 113 68 4,200 4,240 650 574 498 422 347 302 256 210 165 119 74 4,240 4,280 660 584 508 432 356 308 262 216 171 125 80 4,280 4,320 670 594 518 442 366 314 268 222 177 131 86 4,320 4,360 680 604 528 452 376 320 274 228 183 137 92 4,360 4,400 690 614 538 462 386 326 280 234 189 143 98 4,400 4,440 700 624 548 472 396 332 286 240 195 149 104 4,440 4,480 710 634 558 482 406 338 292 246 201 155 110 4,480 4,520 720 644 568 492 416 344 298 252 207 161 116 4,520 4,560 730 654 578 502 426 350 304 258 213 167 122 4,560 4,600 740 664 588 512 436 360 310 264 219 173 128 4,600 4,640 750 674 598 522 446 370 316 270 225 179 134 4,640 4,680 760 684 608 532 456 380 322 276 231 185 140 4,680 4,720 770 694 618 542 466 390 328 282 237 191 146 4,720 4,760 780 704 628 552 476 400 334 288 243 197 152 4,760 4,800 790 714 638 562 486 410 340 294 249 203 158 4,800 4,840 800 724 648 572 496 420 346 300 255 209 164 4,840 4,880 810 734 658 582 506 430 354 306 261 215 170 4,880 4,920 820 744 668 592 516 440 364 312 267 221 176 4,920 4,960 830 754 678 602 526 450 374 318 273 227 182 4,960 5,000 840 764 688 612 536 460 384 324 279 233 188 5,000 5,040 850 774 698 622 546 470 394 330 285 239 194 5,040 5,080 860 784 708 632 556 480 404 336 291 245 200                           $5,080 and over Use Table 4(a) for a SINGLE person on page 5. H&rblock online Also see the instructions on page 3. H&rblock online                           MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $1,320 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,320 1,360 3 0 0 0 0 0 0 0 0 0 0 1,360 1,400 7 0 0 0 0 0 0 0 0 0 0 1,400 1,440 11 0 0 0 0 0 0 0 0 0 0 1,440 1,480 15 0 0 0 0 0 0 0 0 0 0 1,480 1,520 19 0 0 0 0 0 0 0 0 0 0 1,520 1,560 23 0 0 0 0 0 0 0 0 0 0 1,560 1,600 27 0 0 0 0 0 0 0 0 0 0 1,600 1,640 31 0 0 0 0 0 0 0 0 0 0 1,640 1,680 35 4 0 0 0 0 0 0 0 0 0 1,680 1,720 39 8 0 0 0 0 0 0 0 0 0 1,720 1,760 43 12 0 0 0 0 0 0 0 0 0 1,760 1,800 47 16 0 0 0 0 0 0 0 0 0 1,800 1,840 51 20 0 0 0 0 0 0 0 0 0 1,840 1,880 55 24 0 0 0 0 0 0 0 0 0 1,880 1,920 59 28 0 0 0 0 0 0 0 0 0 1,920 1,960 63 32 2 0 0 0 0 0 0 0 0 1,960 2,000 67 36 6 0 0 0 0 0 0 0 0 2,000 2,040 71 40 10 0 0 0 0 0 0 0 0 2,040 2,080 76 44 14 0 0 0 0 0 0 0 0 2,080 2,120 82 48 18 0 0 0 0 0 0 0 0 2,120 2,160 88 52 22 0 0 0 0 0 0 0 0 2,160 2,200 94 56 26 0 0 0 0 0 0 0 0 2,200 2,240 100 60 30 0 0 0 0 0 0 0 0 2,240 2,280 106 64 34 4 0 0 0 0 0 0 0 2,280 2,320 112 68 38 8 0 0 0 0 0 0 0 2,320 2,360 118 72 42 12 0 0 0 0 0 0 0 2,360 2,400 124 78 46 16 0 0 0 0 0 0 0 2,400 2,440 130 84 50 20 0 0 0 0 0 0 0 2,440 2,480 136 90 54 24 0 0 0 0 0 0 0 2,480 2,520 142 96 58 28 0 0 0 0 0 0 0 2,520 2,560 148 102 62 32 1 0 0 0 0 0 0 2,560 2,600 154 108 66 36 5 0 0 0 0 0 0 2,600 2,640 160 114 70 40 9 0 0 0 0 0 0 2,640 2,680 166 120 75 44 13 0 0 0 0 0 0 2,680 2,720 172 126 81 48 17 0 0 0 0 0 0 2,720 2,760 178 132 87 52 21 0 0 0 0 0 0 2,760 2,800 184 138 93 56 25 0 0 0 0 0 0 2,800 2,840 190 144 99 60 29 0 0 0 0 0 0 2,840 2,880 196 150 105 64 33 3 0 0 0 0 0 2,880 2,920 202 156 111 68 37 7 0 0 0 0 0 2,920 2,960 208 162 117 72 41 11 0 0 0 0 0 2,960 3,000 214 168 123 77 45 15 0 0 0 0 0 3,000 3,040 220 174 129 83 49 19 0 0 0 0 0 3,040 3,080 226 180 135 89 53 23 0 0 0 0 0 3,080 3,120 232 186 141 95 57 27 0 0 0 0 0 3,120 3,160 238 192 147 101 61 31 0 0 0 0 0 3,160 3,200 244 198 153 107 65 35 4 0 0 0 0 3,200 3,240 250 204 159 113 69 39 8 0 0 0 0 3,240 3,280 256 210 165 119 73 43 12 0 0 0 0 3,280 3,320 262 216 171 125 79 47 16 0 0 0 0 3,320 3,360 268 222 177 131 85 51 20 0 0 0 0 3,360 3,400 274 228 183 137 91 55 24 0 0 0 0 3,400 3,440 280 234 189 143 97 59 28 0 0 0 0 3,440 3,480 286 240 195 149 103 63 32 2 0 0 0 3,480 3,520 292 246 201 155 109 67 36 6 0 0 0 3,520 3,560 298 252 207 161 115 71 40 10 0 0 0 3,560 3,600 304 258 213 167 121 76 44 14 0 0 0 3,600 3,640 310 264 219 173 127 82 48 18 0 0 0 3,640 3,680 316 270 225 179 133 88 52 22 0 0 0 3,680 3,720 322 276 231 185 139 94 56 26 0 0 0 3,720 3,760 328 282 237 191 145 100 60 30 0 0 0 3,760 3,800 334 288 243 197 151 106 64 34 3 0 0 3,800 3,840 340 294 249 203 157 112 68 38 7 0 0 3,840 3,880 346 300 255 209 163 118 72 42 11 0 0 3,880 3,920 352 306 261 215 169 124 78 46 15 0 0 3,920 3,960 358 312 267 221 175 130 84 50 19 0 0 3,960 4,000 364 318 273 227 181 136 90 54 23 0 0 4,000 4,040 370 324 279 233 187 142 96 58 27 0 0 4,040 4,080 376 330 285 239 193 148 102 62 31 1 0 $4,080 $4,120 $382 $336 $291 $245 $199 $154 $108 $66 $35 $5 $0 4,120 4,160 388 342 297 251 205 160 114 70 39 9 0 4,160 4,200 394 348 303 257 211 166 120 75 43 13 0 4,200 4,240 400 354 309 263 217 172 126 81 47 17 0 4,240 4,280 406 360 315 269 223 178 132 87 51 21 0 4,280 4,320 412 366 321 275 229 184 138 93 55 25 0 4,320 4,360 418 372 327 281 235 190 144 99 59 29 0 4,360 4,400 424 378 333 287 241 196 150 105 63 33 3 4,400 4,440 430 384 339 293 247 202 156 111 67 37 7 4,440 4,480 436 390 345 299 253 208 162 117 71 41 11 4,480 4,520 442 396 351 305 259 214 168 123 77 45 15 4,520 4,560 448 402 357 311 265 220 174 129 83 49 19 4,560 4,600 454 408 363 317 271 226 180 135 89 53 23 4,600 4,640 460 414 369 323 277 232 186 141 95 57 27 4,640 4,680 466 420 375 329 283 238 192 147 101 61 31 4,680 4,720 472 426 381 335 289 244 198 153 107 65 35 4,720 4,760 478 432 387 341 295 250 204 159 113 69 39 4,760 4,800 484 438 393 347 301 256 210 165 119 73 43 4,800 4,840 490 444 399 353 307 262 216 171 125 79 47 4,840 4,880 496 450 405 359 313 268 222 177 131 85 51 4,880 4,920 502 456 411 365 319 274 228 183 137 91 55 4,920 4,960 508 462 417 371 325 280 234 189 143 97 59 4,960 5,000 514 468 423 377 331 286 240 195 149 103 63 5,000 5,040 520 474 429 383 337 292 246 201 155 109 67 5,040 5,080 526 480 435 389 343 298 252 207 161 115 71 5,080 5,120 532 486 441 395 349 304 258 213 167 121 76 5,120 5,160 538 492 447 401 355 310 264 219 173 127 82 5,160 5,200 544 498 453 407 361 316 270 225 179 133 88 5,200 5,240 550 504 459 413 367 322 276 231 185 139 94 5,240 5,280 556 510 465 419 373 328 282 237 191 145 100 5,280 5,320 562 516 471 425 379 334 288 243 197 151 106 5,320 5,360 568 522 477 431 385 340 294 249 203 157 112 5,360 5,400 574 528 483 437 391 346 300 255 209 163 118 5,400 5,440 580 534 489 443 397 352 306 261 215 169 124 5,440 5,480 586 540 495 449 403 358 312 267 221 175 130 5,480 5,520 592 546 501 455 409 364 318 273 227 181 136 5,520 5,560 598 552 507 461 415 370 324 279 233 187 142 5,560 5,600 604 558 513 467 421 376 330 285 239 193 148 5,600 5,640 610 564 519 473 427 382 336 291 245 199 154 5,640 5,680 616 570 525 479 433 388 342 297 251 205 160 5,680 5,720 622 576 531 485 439 394 348 303 257 211 166 5,720 5,760 628 582 537 491 445 400 354 309 263 217 172 5,760 5,800 634 588 543 497 451 406 360 315 269 223 178 5,800 5,840 640 594 549 503 457 412 366 321 275 229 184 5,840 5,880 646 600 555 509 463 418 372 327 281 235 190                           $5,880 and over Use Table 4(b) for a MARRIED person on page 5. H&rblock online Also see the instructions on page 3. H&rblock online                           SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 33 36 1 0 0 0 0 0 0 0 0 0 0 36 39
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H&rblock online 17. H&rblock online   Individual Retirement Arrangements (IRAs) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? What's New Traditional IRA contribution and deduction limit. H&rblock online  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. H&rblock online If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. H&rblock online For more information, see How Much Can Be Contributed? later. H&rblock online Roth IRA contribution limit. H&rblock online  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. H&rblock online If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. H&rblock online However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. H&rblock online For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? later. H&rblock online Modified AGI limit for traditional IRA contributions increased. H&rblock online  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. H&rblock online If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. H&rblock online If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. H&rblock online See How Much Can You Deduct , later. H&rblock online Modified AGI limit for Roth IRA contributions increased. H&rblock online  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. H&rblock online Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. H&rblock online You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. H&rblock online Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. H&rblock online You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. H&rblock online Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. H&rblock online You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. H&rblock online See Can You Contribute to a Roth IRA , later. H&rblock online Net Investment Income Tax. H&rblock online   For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan including IRAs (for example; 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). H&rblock online However, these distributions are taken into account when determining the modified adjusted gross income threshold. H&rblock online Distributions from a nonqualified retirement plan are included in net investment income. H&rblock online See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. H&rblock online Name change. H&rblock online  All spousal IRAs have been renamed Kay Bailey Hutchison Spousal IRAs. H&rblock online There are no changes to the rules regarding these IRAs. H&rblock online See Kay Bailey Hutchison Spousal IRA Limit , later, for more information. H&rblock online Reminders 2014 limits. H&rblock online   You can find information about the 2014 contribution and AGI limits in Publication 590. H&rblock online Contributions to both traditional and Roth IRAs. H&rblock online   For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in Roth IRAs, later. H&rblock online Statement of required minimum distribution. H&rblock online  If a minimum distribution from your IRA is required, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the required minimum distribution to you, or offer to calculate it for you. H&rblock online The report or offer must include the date by which the amount must be distributed. H&rblock online The report is due January 31 of the year in which the minimum distribution is required. H&rblock online It can be provided with the year-end fair market value statement that you normally get each year. H&rblock online No report is required for IRAs of owners who have died. H&rblock online IRA interest. H&rblock online  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. H&rblock online Tax on your traditional IRA is generally deferred until you take a distribution. H&rblock online Do not report this interest on your tax return as tax-exempt interest. H&rblock online Form 8606. H&rblock online   To designate contributions as nondeductible, you must file Form 8606, Nondeductible IRAs. H&rblock online The term “50 or older” is used several times in this chapter. H&rblock online It refers to an IRA owner who is age 50 or older by the end of the tax year. H&rblock online Introduction An individual retirement arrangement (IRA) is a personal savings plan that gives you tax advantages for setting aside money for your retirement. H&rblock online This chapter discusses the following topics. H&rblock online The rules for a traditional IRA (any IRA that is not a Roth or SIMPLE IRA). H&rblock online The Roth IRA, which features nondeductible contributions and tax-free distributions. H&rblock online Simplified Employee Pensions (SEPs) and Savings Incentive Match Plans for Employees (SIMPLEs) are not discussed in this chapter. H&rblock online For more information on these plans and employees' SEP IRAs and SIMPLE IRAs that are part of these plans, see Publications 560 and 590. H&rblock online For information about contributions, deductions, withdrawals, transfers, rollovers, and other transactions, see Publication 590. H&rblock online Useful Items - You may want to see: Publication 560 Retirement Plans for Small Business 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts 8606 Nondeductible IRAs Traditional IRAs In this chapter, the original IRA (sometimes called an ordinary or regular IRA) is referred to as a “traditional IRA. H&rblock online ” A traditional IRA is any IRA that is not a Roth IRA or a SIMPLE IRA. H&rblock online Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed. H&rblock online Who Can Open a Traditional IRA? You can open and make contributions to a traditional IRA if: You (or, if you file a joint return, your spouse) received taxable compensation during the year, and You were not age 70½ by the end of the year. H&rblock online What is compensation?   Generally, compensation is what you earn from working. H&rblock online Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts you receive for providing personal services. H&rblock online The IRS treats as compensation any amount properly shown in box 1 (Wages, tips, other compensation) of Form W-2, Wage and Tax Statement, provided that amount is reduced by any amount properly shown in box 11 (Nonqualified plans). H&rblock online   Scholarship and fellowship payments are compensation for this purpose only if shown in box 1 of Form W-2. H&rblock online   Compensation also includes commissions and taxable alimony and separate maintenance payments. H&rblock online Self-employment income. H&rblock online   If you are self-employed (a sole proprietor or a partner), compensation is the net earnings from your trade or business (provided your personal services are a material income-producing factor) reduced by the total of: The deduction for contributions made on your behalf to retirement plans, and The deductible part of your self-employment tax. H&rblock online   Compensation includes earnings from self-employment even if they are not subject to self-employment tax because of your religious beliefs. H&rblock online Nontaxable combat pay. H&rblock online   For IRA purposes, if you were a member of the U. H&rblock online S. H&rblock online Armed Forces, your compensation includes any nontaxable combat pay you receive. H&rblock online What is not compensation?   Compensation does not include any of the following items. H&rblock online Earnings and profits from property, such as rental income, interest income, and dividend income. H&rblock online Pension or annuity income. H&rblock online Deferred compensation received (compensation payments postponed from a past year). H&rblock online Income from a partnership for which you do not provide services that are a material income-producing factor. H&rblock online Conservation Reserve Program (CRP) payments reported on Schedule SE (Form 1040), line 1b. H&rblock online Any amounts (other than combat pay) you exclude from income, such as foreign earned income and housing costs. H&rblock online When and How Can a Traditional IRA Be Opened? You can open a traditional IRA at any time. H&rblock online However, the time for making contributions for any year is limited. H&rblock online See When Can Contributions Be Made , later. H&rblock online You can open different kinds of IRAs with a variety of organizations. H&rblock online You can open an IRA at a bank or other financial institution or with a mutual fund or life insurance company. H&rblock online You can also open an IRA through your stockbroker. H&rblock online Any IRA must meet Internal Revenue Code requirements. H&rblock online Kinds of traditional IRAs. H&rblock online   Your traditional IRA can be an individual retirement account or annuity. H&rblock online It can be part of either a simplified employee pension (SEP) or an employer or employee association trust account. H&rblock online How Much Can Be Contributed? There are limits and other rules that affect the amount that can be contributed to a traditional IRA. H&rblock online These limits and other rules are explained below. H&rblock online Community property laws. H&rblock online   Except as discussed later under Kay Bailey Hutchison Spousal IRA limit , each spouse figures his or her limit separately, using his or her own compensation. H&rblock online This is the rule even in states with community property laws. H&rblock online Brokers' commissions. H&rblock online   Brokers' commissions paid in connection with your traditional IRA are subject to the contribution limit. H&rblock online Trustees' fees. H&rblock online   Trustees' administrative fees are not subject to the contribution limit. H&rblock online Qualified reservist repayments. H&rblock online   If you are (or were) a member of a reserve component and you were ordered or called to active duty after September 11, 2001, you may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions you received. H&rblock online You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. H&rblock online To be eligible to make these repayment contributions, you must have received a qualified reservist distribution from an IRA or from a section 401(k) or 403(b) plan or similar arrangement. H&rblock online   For more information, see Qualified reservist repayments under How Much Can Be Contributed? in chapter 1 of Publication 590. H&rblock online Contributions on your behalf to a traditional IRA reduce your limit for contributions to a Roth IRA. H&rblock online (See Roth IRAs, later. H&rblock online ) General limit. H&rblock online   For 2013, the most that can be contributed to your traditional IRA generally is the smaller of the following amounts. H&rblock online $5,500 ($6,500 if you are 50 or older). H&rblock online Your taxable compensation (defined earlier) for the year. H&rblock online This is the most that can be contributed regardless of whether the contributions are to one or more traditional IRAs or whether all or part of the contributions are nondeductible. H&rblock online (See Nondeductible Contributions , later. H&rblock online ) Qualified reservist repayments do not affect this limit. H&rblock online Example 1. H&rblock online Betty, who is 34 years old and single, earned $24,000 in 2013. H&rblock online Her IRA contributions for 2013 are limited to $5,500. H&rblock online Example 2. H&rblock online John, an unmarried college student working part time, earned $3,500 in 2013. H&rblock online His IRA contributions for 2013 are limited to $3,500, the amount of his compensation. H&rblock online Kay Bailey Hutchison Spousal IRA limit. H&rblock online   For 2013, if you file a joint return and your taxable compensation is less than that of your spouse, the most that can be contributed for the year to your IRA is the smaller of the following amounts. H&rblock online $5,500 ($6,500 if you are 50 or older). H&rblock online The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts. H&rblock online Your spouse's IRA contribution for the year to a traditional IRA. H&rblock online Any contribution for the year to a Roth IRA on behalf of your spouse. H&rblock online This means that the total combined contributions that can be made for the year to your IRA and your spouse's IRA can be as much as $11,000 ($12,000 if only one of you is 50 or older, or $13,000 if both of you are 50 or older). H&rblock online When Can Contributions Be Made? As soon as you open your traditional IRA, contributions can be made to it through your chosen sponsor (trustee or other administrator). H&rblock online Contributions must be in the form of money (cash, check, or money order). H&rblock online Property cannot be contributed. H&rblock online Contributions must be made by due date. H&rblock online   Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions. H&rblock online Age 70½ rule. H&rblock online   Contributions cannot be made to your traditional IRA for the year in which you reach age 70½ or for any later year. H&rblock online   You attain age 70½ on the date that is 6 calendar months after the 70th anniversary of your birth. H&rblock online If you were born on or before June 30, 1943, you cannot contribute for 2013 or any later year. H&rblock online Designating year for which contribution is made. H&rblock online   If an amount is contributed to your traditional IRA between January 1 and April 15, you should tell the sponsor which year (the current year or the previous year) the contribution is for. H&rblock online If you do not tell the sponsor which year it is for, the sponsor can assume, and report to the IRS, that the contribution is for the current year (the year the sponsor received it). H&rblock online Filing before a contribution is made. H&rblock online   You can file your return claiming a traditional IRA contribution before the contribution is actually made. H&rblock online Generally, the contribution must be made by the due date of your return, not including extensions. H&rblock online Contributions not required. H&rblock online   You do not have to contribute to your traditional IRA for every tax year, even if you can. H&rblock online How Much Can You Deduct? Generally, you can deduct the lesser of: The contributions to your traditional IRA for the year, or The general limit (or the Kay Bailey Hutchison Spousal IRA limit, if it applies). H&rblock online However, if you or your spouse was covered by an employer retirement plan, you may not be able to deduct this amount. H&rblock online See Limit If Covered by Employer Plan , later. H&rblock online You may be able to claim a credit for contributions to your traditional IRA. H&rblock online For more information, see chapter 37. H&rblock online Trustees' fees. H&rblock online   Trustees' administrative fees that are billed separately and paid in connection with your traditional IRA are not deductible as IRA contributions. H&rblock online However, they may be deductible as a miscellaneous itemized deduction on Schedule A (Form 1040). H&rblock online See chapter 28. H&rblock online Brokers' commissions. H&rblock online   Brokers' commissions are part of your IRA contribution and, as such, are deductible subject to the limits. H&rblock online Full deduction. H&rblock online   If neither you nor your spouse was covered for any part of the year by an employer retirement plan, you can take a deduction for total contributions to one or more traditional IRAs of up to the lesser of: $5,500 ($6,500 if you are age 50 or older in 2013). H&rblock online 100% of your compensation. H&rblock online This limit is reduced by any contributions made to a 501(c)(18) plan on your behalf. H&rblock online Kay Bailey Hutchison Spousal IRA. H&rblock online   In the case of a married couple with unequal compensation who file a joint return, the deduction for contributions to the traditional IRA of the spouse with less compensation is limited to the lesser of the following amounts. H&rblock online $5,500 ($6,500 if the spouse with the lower compensation is age 50 or older in 2013). H&rblock online The total compensation includible in the gross income of both spouses for the year reduced by the following three amounts. H&rblock online The IRA deduction for the year of the spouse with the greater compensation. H&rblock online Any designated nondeductible contribution for the year made on behalf of the spouse with the greater compensation. H&rblock online Any contributions for the year to a Roth IRA on behalf of the spouse with the greater compensation. H&rblock online This limit is reduced by any contributions to a 501(c)(18) plan on behalf of the spouse with the lesser compensation. H&rblock online Note. H&rblock online If you were divorced or legally separated (and did not remarry) before the end of the year, you cannot deduct any contributions to your spouse's IRA. H&rblock online After a divorce or legal separation, you can deduct only contributions to your own IRA. H&rblock online Your deductions are subject to the rules for single individuals. H&rblock online Covered by an employer retirement plan. H&rblock online   If you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, your deduction may be further limited. H&rblock online This is discussed later under Limit If Covered by Employer Plan . H&rblock online Limits on the amount you can deduct do not affect the amount that can be contributed. H&rblock online See Nondeductible Contributions , later. H&rblock online Are You Covered by an Employer Plan? The Form W-2 you receive from your employer has a box used to indicate whether you were covered for the year. H&rblock online The “Retirement plan” box should be checked if you were covered. H&rblock online Reservists and volunteer firefighters should also see Situations in Which You Are Not Covered by an Employer Plan , later. H&rblock online If you are not certain whether you were covered by your employer's retirement plan, you should ask your employer. H&rblock online Federal judges. H&rblock online   For purposes of the IRA deduction, federal judges are covered by an employer retirement plan. H&rblock online For Which Year(s) Are You Covered by an Employer Plan? Special rules apply to determine the tax years for which you are covered by an employer plan. H&rblock online These rules differ depending on whether the plan is a defined contribution plan or a defined benefit plan. H&rblock online Tax year. H&rblock online   Your tax year is the annual accounting period you use to keep records and report income and expenses on your income tax return. H&rblock online For almost all people, the tax year is the calendar year. H&rblock online Defined contribution plan. H&rblock online   Generally, you are covered by a defined contribution plan for a tax year if amounts are contributed or allocated to your account for the plan year that ends with or within that tax year. H&rblock online   A defined contribution plan is a plan that provides for a separate account for each person covered by the plan. H&rblock online Types of defined contribution plans include profit-sharing plans, stock bonus plans, and money purchase pension plans. H&rblock online Defined benefit plan. H&rblock online   If you are eligible to participate in your employer's defined benefit plan for the plan year that ends within your tax year, you are covered by the plan. H&rblock online This rule applies even if you: Declined to participate in the plan, Did not make a required contribution, or Did not perform the minimum service required to accrue a benefit for the year. H&rblock online   A defined benefit plan is any plan that is not a defined contribution plan. H&rblock online Defined benefit plans include pension plans and annuity plans. H&rblock online No vested interest. H&rblock online   If you accrue a benefit for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the accrual. H&rblock online Situations in Which You Are Not Covered by an Employer Plan Unless you are covered under another employer plan, you are not covered by an employer plan if you are in one of the situations described below. H&rblock online Social security or railroad retirement. H&rblock online   Coverage under social security or railroad retirement is not coverage under an employer retirement plan. H&rblock online Benefits from a previous employer's plan. H&rblock online   If you receive retirement benefits from a previous employer's plan, you are not covered by that plan. H&rblock online Reservists. H&rblock online   If the only reason you participate in a plan is because you are a member of a reserve unit of the armed forces, you may not be covered by the plan. H&rblock online You are not covered by the plan if both of the following conditions are met. H&rblock online The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. H&rblock online You did not serve more than 90 days on active duty during the year (not counting duty for training). H&rblock online Volunteer firefighters. H&rblock online   If the only reason you participate in a plan is because you are a volunteer firefighter, you may not be covered by the plan. H&rblock online You are not covered by the plan if both of the following conditions are met. H&rblock online The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. H&rblock online Your accrued retirement benefits at the beginning of the year will not provide more than $1,800 per year at retirement. H&rblock online Limit If Covered by Employer Plan If either you or your spouse was covered by an employer retirement plan, you may be entitled to only a partial (reduced) deduction or no deduction at all, depending on your income and your filing status. H&rblock online Your deduction begins to decrease (phase out) when your income rises above a certain amount and is eliminated altogether when it reaches a higher amount. H&rblock online These amounts vary depending on your filing status. H&rblock online To determine if your deduction is subject to phaseout, you must determine your modified adjusted gross income (AGI) and your filing status. H&rblock online See Filing status and Modified adjusted gross income (AGI) , later. H&rblock online Then use Table 17-1 or 17-2 to determine if the phaseout applies. H&rblock online Social security recipients. H&rblock online   Instead of using Table 17-1 or Table 17-2, use the worksheets in Appendix B of Publication 590 if, for the year, all of the following apply. H&rblock online You received social security benefits. H&rblock online You received taxable compensation. H&rblock online Contributions were made to your traditional IRA. H&rblock online You or your spouse was covered by an employer retirement plan. H&rblock online Use those worksheets to figure your IRA deduction, your nondeductible contribution, and the taxable portion, if any, of your social security benefits. H&rblock online Deduction phaseout. H&rblock online   If you were covered by an employer retirement plan and you did not receive any social security retirement benefits, your IRA deduction may be reduced or eliminated depending on your filing status and modified AGI as shown in Table 17-1. H&rblock online Table 17-1. H&rblock online Effect of Modified AGI1 on Deduction if You Are Covered by Retirement Plan at Work If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. H&rblock online IF your filing status is. H&rblock online . H&rblock online . H&rblock online   AND your modified AGI is. H&rblock online . H&rblock online . H&rblock online   THEN you can take. H&rblock online . H&rblock online . H&rblock online single   or  head of household   $59,000 or less   a full deduction. H&rblock online   more than $59,000 but less than $69,000   a partial deduction. H&rblock online   $69,000 or more   no deduction. H&rblock online married filing jointly   or  qualifying widow(er)   $95,000 or less   a full deduction. H&rblock online   more than $95,000 but less than $115,000   a partial deduction. H&rblock online   $115,000 or more   no deduction. H&rblock online married filing separately2   less than $10,000   a partial deduction. H&rblock online   $10,000 or more   no deduction. H&rblock online 1Modified AGI (adjusted gross income). H&rblock online See Modified adjusted gross income (AGI) . H&rblock online 2If you did not live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” column). H&rblock online If your spouse is covered. H&rblock online   If you are not covered by an employer retirement plan, but your spouse is, and you did not receive any social security benefits, your IRA deduction may be reduced or eliminated entirely depending on your filing status and modified AGI as shown in Table 17-2. H&rblock online Filing status. H&rblock online   Your filing status depends primarily on your marital status. H&rblock online For this purpose, you need to know if your filing status is single or head of household, married filing jointly or qualifying widow(er), or married filing separately. H&rblock online If you need more information on filing status, see chapter 2. H&rblock online Lived apart from spouse. H&rblock online   If you did not live with your spouse at any time during the year and you file a separate return, your filing status, for this purpose, is single. H&rblock online Table 17-2. H&rblock online Effect of Modified AGI1 on Deduction if You Are NOT Covered by Retirement Plan at Work If you are not covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. H&rblock online IF your filing status is. H&rblock online . H&rblock online . H&rblock online   AND your modified AGI is. H&rblock online . H&rblock online . H&rblock online   THEN you can take. H&rblock online . H&rblock online . H&rblock online single, head of household, or qualifying widow(er)   any amount   a full deduction. H&rblock online married filing jointly or separately with a spouse who is not covered by a plan at work   any amount   a full deduction. H&rblock online married filing jointly with a spouse who is covered by a plan at work   $178,000 or less   a full deduction. H&rblock online   more than $178,000 but less than $188,000   a partial deduction. H&rblock online   $188,000 or more   no deduction. H&rblock online married filing separately with a spouse who is covered by a plan at work2   less than $10,000   a partial deduction. H&rblock online   $10,000 or more   no deduction. H&rblock online 1Modified AGI (adjusted gross income). H&rblock online See Modified adjusted gross income (AGI) . H&rblock online 2You are entitled to the full deduction if you did not live with your spouse at any time during the year. H&rblock online Modified adjusted gross income (AGI). H&rblock online   How you figure your modified AGI depends on whether you are filing Form 1040 or Form 1040A. H&rblock online If you made contributions to your IRA for 2013 and received a distribution from your IRA in 2013, see Publication 590. H&rblock online You may be able to use Worksheet 17-1 to figure your modified AGI. H&rblock online    Do not assume that your modified AGI is the same as your compensation. H&rblock online Your modified AGI may include income in addition to your compensation (discussed earlier), such as interest, dividends, and income from IRA distributions. H&rblock online Form 1040. H&rblock online   If you file Form 1040, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following eight amounts. H&rblock online IRA deduction. H&rblock online Student loan interest deduction. H&rblock online Tuition and fees deduction. H&rblock online Domestic production activities deduction. H&rblock online Foreign earned income exclusion. H&rblock online Foreign housing exclusion or deduction. H&rblock online Exclusion of qualified savings bond interest shown on Form 8815, Exclusion of Interest From Series EE and I U. H&rblock online S. H&rblock online Savings Bonds Issued After 1989. H&rblock online Exclusion of employer-provided adoption benefits shown on Form 8839, Qualified Adoption Expenses. H&rblock online This is your modified AGI. H&rblock online Form 1040A. H&rblock online   If you file Form 1040A, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. H&rblock online IRA deduction. H&rblock online Student loan interest deduction. H&rblock online Tuition and fees deduction. H&rblock online Exclusion of qualified savings bond interest shown on Form 8815. H&rblock online This is your modified AGI. H&rblock online Both contributions for 2013 and distributions in 2013. H&rblock online   If all three of the following apply, any IRA distributions you received in 2013 may be partly tax free and partly taxable. H&rblock online You received distributions in 2013 from one or more traditional IRAs. H&rblock online You made contributions to a traditional IRA for 2013. H&rblock online Some of those contributions may be nondeductible contributions. H&rblock online If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. H&rblock online To do this, you can use Worksheet 1-5, Figuring the Taxable Part of Your IRA Distribution, in Publication 590. H&rblock online   If at least one of the above does not apply, figure your modified AGI using Worksheet 17-1, later. H&rblock online    How to figure your reduced IRA deduction. H&rblock online   You can figure your reduced IRA deduction for either Form 1040 or Form 1040A by using the worksheets in chapter 1 of Publication 590. H&rblock online Also, the instructions for Form 1040 and Form 1040A include similar worksheets that you may be able to use instead. H&rblock online Worksheet 17-1. H&rblock online Figuring Your Modified AGI Use this worksheet to figure your modified adjusted gross income for traditional IRA purposes. H&rblock online 1. H&rblock online Enter your adjusted gross income (AGI) from Form 1040, line 38, or Form 1040A, line 22, figured without taking into account the amount from Form 1040, line 32, or Form 1040A, line 17 1. H&rblock online   2. H&rblock online Enter any student loan interest deduction from Form 1040, line 33, or Form 1040A, line 18 2. H&rblock online   3. H&rblock online Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 3. H&rblock online   4. H&rblock online Enter any domestic production activities deduction from Form 1040, line 35 4. H&rblock online   5. H&rblock online Enter any foreign earned income and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 5. H&rblock online   6. H&rblock online Enter any foreign housing deduction from Form 2555, line 50 6. H&rblock online   7. H&rblock online Enter any excludable savings bond interest from Form 8815, line 14 7. H&rblock online   8. H&rblock online Enter any excluded employer-provided adoption benefits from Form 8839, line 28 8. H&rblock online   9. H&rblock online Add lines 1 through 8. H&rblock online This is your Modified AGI for traditional IRA purposes 9. H&rblock online   Reporting Deductible Contributions If you file Form 1040, enter your IRA deduction on line 32 of that form. H&rblock online If you file Form 1040A, enter your IRA deduction on line 17. H&rblock online You cannot deduct IRA contributions on Form 1040EZ. H&rblock online Nondeductible Contributions Although your deduction for IRA contributions may be reduced or eliminated, contributions can be made to your IRA up to the general limit or, if it applies, the Kay Bailey Hutchison Spousal IRA limit. H&rblock online The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. H&rblock online Example. H&rblock online Mike is 28 years old and single. H&rblock online In 2013, he was covered by a retirement plan at work. H&rblock online His salary was $57,312. H&rblock online His modified AGI was $70,000. H&rblock online Mike made a $5,500 IRA contribution for 2013. H&rblock online Because he was covered by a retirement plan and his modified AGI was over $69,000, he cannot deduct his $5,500 IRA contribution. H&rblock online He must designate this contribution as a nondeductible contribution by reporting it on Form 8606, as explained next. H&rblock online Form 8606. H&rblock online   To designate contributions as nondeductible, you must file Form 8606. H&rblock online   You do not have to designate a contribution as nondeductible until you file your tax return. H&rblock online When you file, you can even designate otherwise deductible contributions as nondeductible. H&rblock online   You must file Form 8606 to report nondeductible contributions even if you do not have to file a tax return for the year. H&rblock online A Form 8606 is not used for the year that you make a rollover from a qualified retirement plan to a traditional IRA and the rollover includes nontaxable amounts. H&rblock online In those situations, a Form 8606 is completed for the year you take a distribution from that IRA. H&rblock online See Form 8606 under Distributions Fully or Partly Taxable, later. H&rblock online Failure to report nondeductible contributions. H&rblock online   If you do not report nondeductible contributions, all of the contributions to your traditional IRA will be treated as deductible contributions when withdrawn. H&rblock online All distributions from your IRA will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. H&rblock online Penalty for overstatement. H&rblock online   If you overstate the amount of nondeductible contributions on your Form 8606 for any tax year, you must pay a penalty of $100 for each overstatement, unless it was due to reasonable cause. H&rblock online Penalty for failure to file Form 8606. H&rblock online   You will have to pay a $50 penalty if you do not file a required Form 8606, unless you can prove that the failure was due to reasonable cause. H&rblock online    Tax on earnings on nondeductible contributions. H&rblock online   As long as contributions are within the contribution limits, none of the earnings or gains on contributions (deductible or nondeductible) will be taxed until they are distributed. H&rblock online See When Can You Withdraw or Use IRA Assets , later. H&rblock online Cost basis. H&rblock online   You will have a cost basis in your traditional IRA if you made any nondeductible contributions. H&rblock online Your cost basis is the sum of the nondeductible contributions to your IRA minus any withdrawals or distributions of nondeductible contributions. H&rblock online Inherited IRAs If you inherit a traditional IRA, you are called a beneficiary. H&rblock online A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. H&rblock online Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. H&rblock online Inherited from spouse. H&rblock online   If you inherit a traditional IRA from your spouse, you generally have the following three choices. H&rblock online You can: Treat it as your own IRA by designating yourself as the account owner. H&rblock online Treat it as your own by rolling it over into your IRA, or to the extent it is taxable, into a: Qualified employer plan, Qualified employee annuity plan (section 403(a) plan), Tax-sheltered annuity plan (section 403(b) plan), or Deferred compensation plan of a state or local government (section 457 plan). H&rblock online Treat yourself as the beneficiary rather than treating the IRA as your own. H&rblock online Treating it as your own. H&rblock online   You will be considered to have chosen to treat the IRA as your own if: Contributions (including rollover contributions) are made to the inherited IRA, or You do not take the required minimum distribution for a year as a beneficiary of the IRA. H&rblock online You will only be considered to have chosen to treat the IRA as your own if: You are the sole beneficiary of the IRA, and You have an unlimited right to withdraw amounts from it. H&rblock online   However, if you receive a distribution from your deceased spouse's IRA, you can roll that distribution over into your own IRA within the 60-day time limit, as long as the distribution is not a required distribution, even if you are not the sole beneficiary of your deceased spouse's IRA. H&rblock online Inherited from someone other than spouse. H&rblock online   If you inherit a traditional IRA from anyone other than your deceased spouse, you cannot treat the inherited IRA as your own. H&rblock online This means that you cannot make any contributions to the IRA. H&rblock online It also means you cannot roll over any amounts into or out of the inherited IRA. H&rblock online However, you can make a trustee-to-trustee transfer as long as the IRA into which amounts are being moved is set up and maintained in the name of the deceased IRA owner for the benefit of you as beneficiary. H&rblock online For more information, see the discussion of inherited IRAs under Rollover From One IRA Into Another, later. H&rblock online Can You Move Retirement Plan Assets? You can transfer, tax free, assets (money or property) from other retirement plans (including traditional IRAs) to a traditional IRA. H&rblock online You can make the following kinds of transfers. H&rblock online Transfers from one trustee to another. H&rblock online Rollovers. H&rblock online Transfers incident to a divorce. H&rblock online Transfers to Roth IRAs. H&rblock online   Under certain conditions, you can move assets from a traditional IRA or from a designated Roth account to a Roth IRA. H&rblock online You can also move assets from a qualified retirement plan to a Roth IRA. H&rblock online See Can You Move Amounts Into a Roth IRA? under Roth IRAs, later. H&rblock online Trustee-to-Trustee Transfer A transfer of funds in your traditional IRA from one trustee directly to another, either at your request or at the trustee's request, is not a rollover. H&rblock online Because there is no distribution to you, the transfer is tax free. H&rblock online Because it is not a rollover, it is not affected by the 1-year waiting period required between rollovers, discussed later under Rollover From One IRA Into Another . H&rblock online For information about direct transfers to IRAs from retirement plans other than IRAs, see Can You Move Retirement Plan Assets? in chapter 1 and Can You Move Amounts Into a Roth IRA? in chapter 2 of Publication 590. H&rblock online Rollovers Generally, a rollover is a tax-free distribution to you of cash or other assets from one retirement plan that you contribute (roll over) to another retirement plan. H&rblock online The contribution to the second retirement plan is called a “rollover contribution. H&rblock online ” Note. H&rblock online An amount rolled over tax free from one retirement plan to another is generally includible in income when it is distributed from the second plan. H&rblock online Kinds of rollovers to a traditional IRA. H&rblock online   You can roll over amounts from the following plans into a traditional IRA: A traditional IRA, An employer's qualified retirement plan for its employees, A deferred compensation plan of a state or local government (section 457 plan), or A tax-sheltered annuity plan (section 403(b) plan). H&rblock online Treatment of rollovers. H&rblock online   You cannot deduct a rollover contribution, but you must report the rollover distribution on your tax return as discussed later under Reporting rollovers from IRAs and under Reporting rollovers from employer plans . H&rblock online Kinds of rollovers from a traditional IRA. H&rblock online   You may be able to roll over, tax free, a distribution from your traditional IRA into a qualified plan. H&rblock online These plans include the federal Thrift Savings Fund (for federal employees), deferred compensation plans of state or local governments (section 457 plans), and tax-sheltered annuity plans (section 403(b) plans). H&rblock online The part of the distribution that you can roll over is the part that would otherwise be taxable (includible in your income). H&rblock online Qualified plans may, but are not required to, accept such rollovers. H&rblock online Time limit for making a rollover contribution. H&rblock online   You generally must make the rollover contribution by the 60th day after the day you receive the distribution from your traditional IRA or your employer's plan. H&rblock online The IRS may waive the 60-day requirement where the failure to do so would be against equity or good conscience, such as in the event of a casualty, disaster, or other event beyond your reasonable control. H&rblock online For more information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. H&rblock online Extension of rollover period. H&rblock online   If an amount distributed to you from a traditional IRA or a qualified employer retirement plan is a frozen deposit at any time during the 60-day period allowed for a rollover, special rules extend the rollover period. H&rblock online For more information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. H&rblock online More information. H&rblock online   For more information on rollovers, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. H&rblock online Rollover From One IRA Into Another You can withdraw, tax free, all or part of the assets from one traditional IRA if you reinvest them within 60 days in the same or another traditional IRA. H&rblock online Because this is a rollover, you cannot deduct the amount that you reinvest in an IRA. H&rblock online Waiting period between rollovers. H&rblock online   Generally, if you make a tax-free rollover of any part of a distribution from a traditional IRA, you cannot, within a 1-year period, make a tax-free rollover of any later distribution from that same IRA. H&rblock online You also cannot make a tax-free rollover of any amount distributed, within the same 1-year period, from the IRA into which you made the tax-free rollover. H&rblock online   The 1-year period begins on the date you receive the IRA distribution, not on the date you roll it over into an IRA. H&rblock online Example. H&rblock online You have two traditional IRAs, IRA-1 and IRA-2. H&rblock online You make a tax-free rollover of a distribution from IRA-1 into a new traditional IRA (IRA-3). H&rblock online You cannot, within 1 year of the distribution from IRA-1, make a tax-free rollover of any distribution from either IRA-1 or IRA-3 into another traditional IRA. H&rblock online However, the rollover from IRA-1 into IRA-3 does not prevent you from making a tax-free rollover from IRA-2 into any other traditional IRA. H&rblock online This is because you have not, within the last year, rolled over, tax free, any distribution from IRA-2 or made a tax-free rollover into IRA-2. H&rblock online Exception. H&rblock online   For an exception for distributions from failed financial institutions, see Rollover From One IRA Into Another under Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. H&rblock online Partial rollovers. H&rblock online   If you withdraw assets from a traditional IRA, you can roll over part of the withdrawal tax free and keep the rest of it. H&rblock online The amount you keep will generally be taxable (except for the part that is a return of nondeductible contributions). H&rblock online The amount you keep may be subject to the 10% additional tax on early distributions, discussed later under What Acts Result in Penalties or Additional Taxes? . H&rblock online Required distributions. H&rblock online   Amounts that must be distributed during a particular year under the required distribution rules (discussed later) are not eligible for rollover treatment. H&rblock online Inherited IRAs. H&rblock online   If you inherit a traditional IRA from your spouse, you generally can roll it over, or you can choose to make the inherited IRA your own. H&rblock online See Treating it as your own , earlier. H&rblock online Not inherited from spouse. H&rblock online   If you inherit a traditional IRA from someone other than your spouse, you cannot roll it over or allow it to receive a rollover contribution. H&rblock online You must withdraw the IRA assets within a certain period. H&rblock online For more information, see When Must You Withdraw Assets? in chapter 1 of Publication 590. H&rblock online Reporting rollovers from IRAs. H&rblock online   Report any rollover from one traditional IRA to the same or another traditional IRA on lines 15a and 15b, Form 1040, or lines 11a and 11b, Form 1040A, as follows. H&rblock online   Enter the total amount of the distribution on Form 1040, line 15a, or Form 1040A, line 11a. H&rblock online If the total amount on Form 1040, line 15a, or Form 1040A, line 11a, was rolled over, enter zero on Form 1040, line 15b, or Form 1040A, line 11b. H&rblock online If the total distribution was not rolled over, enter the taxable portion of the part that was not rolled over on Form 1040, line 15b, or Form 1040A, line 11b. H&rblock online Put “Rollover” next to Form 1040, line 15b, or Form 1040A, line 11b. H&rblock online See your tax return instructions. H&rblock online   If you rolled over the distribution into a qualified plan (other than an IRA) or you make the rollover in 2014, attach a statement explaining what you did. H&rblock online Rollover From Employer's Plan Into an IRA You can roll over into a traditional IRA all or part of an eligible rollover distribution you receive from your (or your deceased spouse's): Employer's qualified pension, profit-sharing, or stock bonus plan; Annuity plan; Tax-sheltered annuity plan (section 403(b) plan); or Governmental deferred compensation plan (section 457 plan). H&rblock online A qualified plan is one that meets the requirements of the Internal Revenue Code. H&rblock online Eligible rollover distribution. H&rblock online   Generally, an eligible rollover distribution is any distribution of all or part of the balance to your credit in a qualified retirement plan except the following. H&rblock online A required minimum distribution (explained later under When Must You Withdraw IRA Assets? (Required Minimum Distributions) ). H&rblock online A hardship distribution. H&rblock online Any of a series of substantially equal periodic distributions paid at least once a year over: Your lifetime or life expectancy, The lifetimes or life expectancies of you and your beneficiary, or A period of 10 years or more. H&rblock online Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or of excess annual additions and any allocable gains. H&rblock online A loan treated as a distribution because it does not satisfy certain requirements either when made or later (such as upon default), unless the participant's accrued benefits are reduced (offset) to repay the loan. H&rblock online Dividends on employer securities. H&rblock online The cost of life insurance coverage. H&rblock online Any nontaxable amounts that you roll over into your traditional IRA become part of your basis (cost) in your IRAs. H&rblock online To recover your basis when you take distributions from your IRA, you must complete Form 8606 for the year of the distribution. H&rblock online See Form 8606 under Distributions Fully or Partly Taxable, later. H&rblock online Rollover by nonspouse beneficiary. H&rblock online   A direct transfer from a deceased employee's qualified pension, profit-sharing, or stock bonus plan; annuity plan; tax-sheltered annuity (section 403(b)) plan; or governmental deferred compensation (section 457) plan to an IRA set up to receive the distribution on your behalf can be treated as an eligible rollover distribution if you are the designated beneficiary of the plan and not the employee's spouse. H&rblock online The IRA is treated as an inherited IRA. H&rblock online For more information about inherited IRAs, see Inherited IRAs , earlier. H&rblock online Reporting rollovers from employer plans. H&rblock online    Enter the total distribution (before income tax or other deductions were withheld) on Form 1040, line 16a, or Form 1040A, line 12a. H&rblock online This amount should be shown in box 1 of Form 1099-R. H&rblock online From this amount, subtract any contributions (usually shown in box 5 of Form 1099-R) that were taxable to you when made. H&rblock online From that result, subtract the amount that was rolled over either directly or within 60 days of receiving the distribution. H&rblock online Enter the remaining amount, even if zero, on Form 1040, line 16b, or Form 1040A, line 12b. H&rblock online Also, enter "Rollover" next to Form 1040, line 16b, or Form 1040A, line 12b. H&rblock online Transfers Incident to Divorce If an interest in a traditional IRA is transferred from your spouse or former spouse to you by a divorce or separate maintenance decree or a written document related to such a decree, the interest in the IRA, starting from the date of the transfer, is treated as your IRA. H&rblock online The transfer is tax free. H&rblock online For detailed information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. H&rblock online Converting From Any Traditional IRA to a Roth IRA Allowable conversions. H&rblock online   You can withdraw all or part of the assets from a traditional IRA and reinvest them (within 60 days) in a Roth IRA. H&rblock online The amount that you withdraw and timely contribute (convert) to the Roth IRA is called a conversion contribution. H&rblock online If properly (and timely) rolled over, the 10% additional tax on early distributions will not apply. H&rblock online However, a part or all of the conversion contribution from your traditional IRA is included in your gross income. H&rblock online Required distributions. H&rblock online   You cannot convert amounts that must be distributed from your traditional IRA for a particular year (including the calendar year in which you reach age 70½) under the required distribution rules (discussed later). H&rblock online Income. H&rblock online   You must include in your gross income distributions from a traditional IRA that you would have had to include in income if you had not converted them into a Roth IRA. H&rblock online These amounts are normally included in income on your return for the year that you converted them from a traditional IRA to a Roth IRA. H&rblock online   You do not include in gross income any part of a distribution from a traditional IRA that is a return of your basis, as discussed later. H&rblock online   You must file Form 8606 to report 2013 conversions from traditional, SEP, or SIMPLE IRAs to a Roth IRA in 2013 (unless you recharacterized the entire amount) and to figure the amount to include in income. H&rblock online   If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. H&rblock online See chapter 4. H&rblock online Recharacterizations You may be able to treat a contribution made to one type of IRA as having been made to a different type of IRA. H&rblock online This is called recharacterizing the contribution. H&rblock online See Can You Move Retirement Plan Assets? in chapter 1 of Publication 590 for more detailed information. H&rblock online How to recharacterize a contribution. H&rblock online   To recharacterize a contribution, you generally must have the contribution transferred from the first IRA (the one to which it was made) to the second IRA in a trustee-to-trustee transfer. H&rblock online If the transfer is made by the due date (including extensions) for your tax return for the year during which the contribution was made, you can elect to treat the contribution as having been originally made to the second IRA instead of to the first IRA. H&rblock online If you recharacterize your contribution, you must do all three of the following. H&rblock online Include in the transfer any net income allocable to the contribution. H&rblock online If there was a loss, the net income you must transfer may be a negative amount. H&rblock online Report the recharacterization on your tax return for the year during which the contribution was made. H&rblock online Treat the contribution as having been made to the second IRA on the date that it was actually made to the first IRA. H&rblock online No deduction allowed. H&rblock online   You cannot deduct the contribution to the first IRA. H&rblock online Any net income you transfer with the recharacterized contribution is treated as earned in the second IRA. H&rblock online Required notifications. H&rblock online   To recharacterize a contribution, you must notify both the trustee of the first IRA (the one to which the contribution was actually made) and the trustee of the second IRA (the one to which the contribution is being moved) that you have elected to treat the contribution as having been made to the second IRA rather than the first. H&rblock online You must make the notifications by the date of the transfer. H&rblock online Only one notification is required if both IRAs are maintained by the same trustee. H&rblock online The notification(s) must include all of the following information. H&rblock online The type and amount of the contribution to the first IRA that is to be recharacterized. H&rblock online The date on which the contribution was made to the first IRA and the year for which it was made. H&rblock online A direction to the trustee of the first IRA to transfer in a trustee-to-trustee transfer the amount of the contribution and any net income (or loss) allocable to the contribution to the trustee of the second IRA. H&rblock online The name of the trustee of the first IRA and the name of the trustee of the second IRA. H&rblock online Any additional information needed to make the transfer. H&rblock online Reporting a recharacterization. H&rblock online   If you elect to recharacterize a contribution to one IRA as a contribution to another IRA, you must report the recharacterization on your tax return as directed by Form 8606 and its instructions. H&rblock online You must treat the contribution as having been made to the second IRA. H&rblock online When Can You Withdraw or Use IRA Assets? There are rules limiting use of your IRA assets and distributions from it. H&rblock online Violation of the rules generally results in additional taxes in the year of violation. H&rblock online See What Acts Result in Penalties or Additional Taxes , later. H&rblock online Contributions returned before the due date of return. H&rblock online   If you made IRA contributions in 2013, you can withdraw them tax free by the due date of your return. H&rblock online If you have an extension of time to file your return, you can withdraw them tax free by the extended due date. H&rblock online You can do this if, for each contribution you withdraw, both of the following conditions apply. H&rblock online You did not take a deduction for the contribution. H&rblock online You withdraw any interest or other income earned on the contribution. H&rblock online You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be withdrawn. H&rblock online If there was a loss, the net income earned on the contribution may be a negative amount. H&rblock online Note. H&rblock online To calculate the amount you must withdraw, see Worksheet 1-4 under When Can You Withdraw or Use Assets? in chapter 1 of Publication 590. H&rblock online Earnings includible in income. H&rblock online   You must include in income any earnings on the contributions you withdraw. H&rblock online Include the earnings in income for the year in which you made the contributions, not in the year in which you withdraw them. H&rblock online Generally, except for any part of a withdrawal that is a return of nondeductible contributions (basis), any withdrawal of your contributions after the due date (or extended due date) of your return will be treated as a taxable distribution. H&rblock online Excess contributions can also be recovered tax free as discussed under What Acts Result in Penalties or Additional Taxes?, later. H&rblock online    Early distributions tax. H&rblock online   The 10% additional tax on distributions made before you reach age 59½ does not apply to these tax-free withdrawals of your contributions. H&rblock online However, the distribution of interest or other income must be reported on Form 5329 and, unless the distribution qualifies as an exception to the age 59½ rule, it will be subject to this tax. H&rblock online When Must You Withdraw IRA Assets? (Required Minimum Distributions) You cannot keep funds in a traditional IRA indefinitely. H&rblock online Eventually they must be distributed. H&rblock online If there are no distributions, or if the distributions are not large enough, you may have to pay a 50% excise tax on the amount not distributed as required. H&rblock online See Excess Accumulations (Insufficient Distributions) , later. H&rblock online The requirements for distributing IRA funds differ depending on whether you are the IRA owner or the beneficiary of a decedent's IRA. H&rblock online Required minimum distribution. H&rblock online   The amount that must be distributed each year is referred to as the required minimum distribution. H&rblock online Required distributions not eligible for rollover. H&rblock online   Amounts that must be distributed (required minimum distributions) during a particular year are not eligible for rollover treatment. H&rblock online IRA owners. H&rblock online   If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach age 70½. H&rblock online April 1 of the year following the year in which you reach age 70½ is referred to as the required beginning date. H&rblock online Distributions by the required beginning date. H&rblock online   You must receive at least a minimum amount for each year starting with the year you reach age 70½ (your 70½ year). H&rblock online If you do not (or did not) receive that minimum amount in your 70½ year, then you must receive distributions for your 70½ year by April 1 of the next year. H&rblock online   If an IRA owner dies after reaching age 70½, but before April 1 of the next year, no minimum distribution is required because death occurred before the required beginning date. H&rblock online Even if you begin receiving distributions before you attain age 70½, you must begin calculating and receiving required minimum distributions by your required beginning date. H&rblock online Distributions after the required beginning date. H&rblock online   The required minimum distribution for any year after the year you turn 70½ must be made by December 31 of that later year. H&rblock online    Beneficiaries. H&rblock online   If you are the beneficiary of a decedent's traditional IRA, the requirements for distributions from that IRA generally depend on whether the IRA owner died before or after the required beginning date for distributions. H&rblock online More information. H&rblock online   For more information, including how to figure your minimum required distribution each year and how to figure your required distribution if you are a beneficiary of a decedent's IRA, see When Must You Withdraw Assets? in chapter 1 of Publication 590. H&rblock online Are Distributions Taxable? In general, distributions from a traditional IRA are taxable in the year you receive them. H&rblock online Exceptions. H&rblock online   Exceptions to distributions from traditional IRAs being taxable in the year you receive them are: Rollovers, Qualified charitable distributions (QCD), discussed later, Tax-free withdrawals of contributions, discussed earlier, and The return of nondeductible contributions, discussed later under Distributions Fully or Partly Taxable . H&rblock online    Although a conversion of a traditional IRA is considered a rollover for Roth IRA purposes, it is not an exception to the rule that distributions from a traditional IRA are taxable in the year you receive them. H&rblock online Conversion distributions are includible in your gross income subject to this rule and the special rules for conversions explained in Converting From Any Traditional IRA Into a Roth IRA under Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. H&rblock online Qualified charitable distributions (QCD). H&rblock online   A QCD is generally a nontaxable distribution made directly by the trustee of your IRA to an organization eligible to receive tax-deductible contributions. H&rblock online Special rules apply if you made a qualified charitable distribution in January 2013 that you elected to treat as made in 2012. H&rblock online See Qualified Charitable Distributions in Publication 590 for more information. H&rblock online Ordinary income. H&rblock online   Distributions from traditional IRAs that you include in income are taxed as ordinary income. H&rblock online No special treatment. H&rblock online   In figuring your tax, you cannot use the 10-year tax option or capital gain treatment that applies to lump-sum distributions from qualified retirement plans. H&rblock online Distributions Fully or Partly Taxable Distributions from your traditional IRA may be fully or partly taxable, depending on whether your IRA includes any nondeductible contributions. H&rblock online Fully taxable. H&rblock online   If only deductible contributions were made to your traditional IRA (or IRAs, if you have more than one), you have no basis in your IRA. H&rblock online Because you have no basis in your IRA, any distributions are fully taxable when received. H&rblock online See Reporting taxable distributions on your return , later. H&rblock online Partly taxable. H&rblock online    If you made nondeductible contributions or rolled over any after-tax amounts to any of your traditional IRAs, you have a cost basis (investment in the contract) equal to the amount of those contributions. H&rblock online These nondeductible contributions are not taxed when they are distributed to you. H&rblock online They are a return of your investment in your IRA. H&rblock online   Only the part of the distribution that represents nondeductible contributions and rolled over after-tax amounts (your cost basis) is tax free. H&rblock online If nondeductible contributions have been made or after-tax amounts have been rolled over to your IRA, distributions consist partly of nondeductible contributions (basis) and partly of deductible contributions, earnings, and gains (if there are any). H&rblock online Until all of your basis has been distributed, each distribution is partly nontaxable and partly taxable. H&rblock online Form 8606. H&rblock online   You must complete Form 8606 and attach it to your return if you receive a distribution from a traditional IRA and have ever made nondeductible contributions or rolled over after-tax amounts to any of your traditional IRAs. H&rblock online Using the form, you will figure the nontaxable distributions for 2013 and your total IRA basis for 2013 and earlier years. H&rblock online Note. H&rblock online If you are required to file Form 8606, but you are not required to file an income tax return, you still must file Form 8606. H&rblock online Send it to the IRS at the time and place you would otherwise file an income tax return. H&rblock online Distributions reported on Form 1099-R. H&rblock online   If you receive a distribution from your traditional IRA, you will receive Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H&rblock online , or a similar statement. H&rblock online IRA distributions are shown in boxes 1 and 2a of Form 1099-R. H&rblock online A number or letter code in box 7 tells you what type of distribution you received from your IRA. H&rblock online Withholding. H&rblock online   Federal income tax is withheld from distributions from traditional IRAs unless you choose not to have tax withheld. H&rblock online See chapter 4. H&rblock online IRA distributions delivered outside the United States. H&rblock online   In general, if you are a U. H&rblock online S. H&rblock online citizen or resident alien and your home address is outside the United States or its possessions, you cannot choose exemption from withholding on distributions from your traditional IRA. H&rblock online Reporting taxable distributions on your return. H&rblock online    Report fully taxable distributions, including early distributions on Form 1040, line 15b, or Form 1040A, line 11b (no entry is required on Form 1040, line 15a, or Form 1040A, line 11a). H&rblock online If only part of the distribution is taxable, enter the total amount on Form 1040, line 15a, or Form 1040A, line 11a, and the taxable part on Form 1040, line 15b, or Form 1040A, line 11b. H&rblock online You cannot report distributions on Form 1040EZ. H&rblock online What Acts Result in Penalties or Additional Taxes? The tax advantages of using traditional IRAs for retirement savings can be offset by additional taxes and penalties if you do not follow the rules. H&rblock online There are additions to the regular tax for using your IRA funds in prohibited transactions. H&rblock online There are also additional taxes for the following activities. H&rblock online Investing in collectibles. H&rblock online Making excess contributions. H&rblock online Taking early distributions. H&rblock online Allowing excess amounts to accumulate (failing to take required distributions). H&rblock online There are penalties for overstating the amount of nondeductible contributions and for failure to file a Form 8606, if required. H&rblock online Prohibited Transactions Generally, a prohibited transaction is any improper use of your traditional IRA by you, your beneficiary, or any disqualified person. H&rblock online Disqualified persons include your fiduciary and members of your family (spouse, ancestor, lineal descendent, and any spouse of a lineal descendent). H&rblock online The following are examples of prohibited transactions with a traditional IRA. H&rblock online Borrowing money from it. H&rblock online Selling property to it. H&rblock online Receiving unreasonable compensation for managing it. H&rblock online Using it as security for a loan. H&rblock online Buying property for personal use (present or future) with IRA funds. H&rblock online Effect on an IRA account. H&rblock online   Generally, if you or your beneficiary engages in a prohibited transaction in connection with your traditional IRA account at any time during the year, the account stops being an IRA as of the first day of that year. H&rblock online Effect on you or your beneficiary. H&rblock online   If your account stops being an IRA because you or your beneficiary engaged in a prohibited transaction, the account is treated as distributing all its assets to you at their fair market values on the first day of the year. H&rblock online If the total of those values is more than your basis in the IRA, you will have a taxable gain that is includible in your income. H&rblock online For information on figuring your gain and reporting it in income, see Are Distributions Taxable , earlier. H&rblock online The distribution may be subject to additional taxes or penalties. H&rblock online Taxes on prohibited transactions. H&rblock online   If someone other than the owner or beneficiary of a traditional IRA engages in a prohibited transaction, that person may be liable for certain taxes. H&rblock online In general, there is a 15% tax on the amount of the prohibited transaction and a 100% additional tax if the transaction is not corrected. H&rblock online More information. H&rblock online   For more information on prohibited transactions, see What Acts Result in Penalties or Additional Taxes? in chapter 1 of Publication 590. H&rblock online Investment in Collectibles If your traditional IRA invests in collectibles, the amount invested is considered distributed to you in the year invested. H&rblock online You may have to pay the 10% additional tax on early distributions, discussed later. H&rblock online Collectibles. H&rblock online   These include: Artworks, Rugs, Antiques, Metals, Gems, Stamps, Coins, Alcoholic beverages, and Certain other tangible personal property. H&rblock online Exception. H&rblock online    Your IRA can invest in one, one-half, one-quarter, or one-tenth ounce U. H&rblock online S. H&rblock online gold coins, or one-ounce silver coins minted by the Treasury Department. H&rblock online It can also invest in certain platinum coins and certain gold, silver, palladium, and platinum bullion. H&rblock online Excess Contributions Generally, an excess contribution is the amount contributed to your traditional IRA(s) for the year that is more than the smaller of: The maximum deductible amount for the year. H&rblock online For 2013, this is $5,500 ($6,500 if you are 50 or older), or Your taxable compensation for the year. H&rblock online Tax on excess contributions. H&rblock online   In general, if the excess contributions for a year are not withdrawn by the date your return for the year is due (including extensions), you are subject to a 6% tax. H&rblock online You must pay the 6% tax each year on excess amounts that remain in your traditional IRA at the end of your tax year. H&rblock online The tax cannot be more than 6% of the combined value of all your IRAs as of the end of your tax year. H&rblock online Excess contributions withdrawn by due date of return. H&rblock online   You will not have to pay the 6% tax if you withdraw an excess contribution made during a tax year and you also withdraw interest or other income earned on the excess contribution. H&rblock online You must complete your withdrawal by the date your tax return for that year is due, including extensions. H&rblock online How to treat withdrawn contributions. H&rblock online   Do not include in your gross income an excess contribution that you withdraw from your traditional IRA before your tax return is due if both the following conditions are met. H&rblock online No deduction was allowed for the excess contribution. H&rblock online You withdraw the interest or other income earned on the excess contribution. H&rblock online You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be withdrawn. H&rblock online If there was a loss, the net income you must withdraw may be a negative amount. H&rblock online How to treat withdrawn interest or other income. H&rblock online   You must include in your gross income the interest or other income that was earned on the excess contribution. H&rblock online Report it on your return for the year in which the excess contribution was made. H&rblock online Your withdrawal of interest or other income may be subject to an additional 10% tax on early distributions, discus