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Tax Amended

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Tax Amended

Tax amended 3. Tax amended   Personal Exemptions and Dependents Table of Contents What's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Tax amended Taxpayer identification numbers for aliens. Tax amended Taxpayer identification numbers for adoptees. Tax amended What's New Exemption amount. Tax amended  The amount you can deduct for each exemption has increased. Tax amended It was $3,800 for 2012. Tax amended It is $3,900 for 2013. Tax amended Exemption phaseout. Tax amended  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. Tax amended For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). Tax amended See Phaseout of Exemptions , later. Tax amended Introduction This chapter discusses the following topics. Tax amended Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. Tax amended Exemptions for dependents — You generally can take an exemption for each of your dependents. Tax amended A dependent is your qualifying child or qualifying relative. Tax amended If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return. Tax amended Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. Tax amended Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. Tax amended Deduction. Tax amended   Exemptions reduce your taxable income. Tax amended You can deduct $3,900 for each exemption you claim in 2013. Tax amended But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. Tax amended See Phaseout of Exemptions , later. Tax amended How to claim exemptions. Tax amended    How you claim an exemption on your tax return depends on which form you file. Tax amended    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. Tax amended    If you file Form 1040A, complete lines 6a through 6d. Tax amended The total number of exemptions you can claim is the total in the box on line 6d. Tax amended Also complete line 26. Tax amended   If you file Form 1040, complete lines 6a through 6d. Tax amended The total number of exemptions you can claim is the total in the box on line 6d. Tax amended Also complete line 42. Tax amended Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Exemptions There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Tax amended While each is worth the same amount ($3,900 for 2013), different rules apply to each type. Tax amended Personal Exemptions You are generally allowed one exemption for yourself. Tax amended If you are married, you may be allowed one exemption for your spouse. Tax amended These are called personal exemptions. Tax amended Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Tax amended If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Tax amended Your Spouse's Exemption Your spouse is never considered your dependent. Tax amended Joint return. Tax amended   On a joint return you can claim one exemption for yourself and one for your spouse. Tax amended Separate return. Tax amended   If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Tax amended This is true even if the other taxpayer does not actually claim your spouse as a dependent. Tax amended You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Tax amended S. Tax amended tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. Tax amended Death of spouse. Tax amended   If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Tax amended If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Tax amended   If you remarried during the year, you cannot take an exemption for your deceased spouse. Tax amended   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Tax amended If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Tax amended Divorced or separated spouse. Tax amended   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Tax amended This rule applies even if you provided all of your former spouse's support. Tax amended Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Tax amended You can claim an exemption for a dependent even if your dependent files a return. Tax amended The term “dependent” means: A qualifying child, or A qualifying relative. Tax amended The terms “ qualifying child ” and “ qualifying relative ” are defined later. Tax amended You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Tax amended Dependent taxpayer test. Tax amended Joint return test. Tax amended Citizen or resident test. Tax amended These three tests are explained in detail later. Tax amended All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. Tax amended Table 3-1. Tax amended Overview of the Rules for Claiming an Exemption for a Dependent Caution. Tax amended This table is only an overview of the rules. Tax amended For details, see the rest of this chapter. Tax amended You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. Tax amended   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. Tax amended   You cannot claim a person as a dependent unless that person is a U. Tax amended S. Tax amended citizen, U. Tax amended S. Tax amended resident alien, U. Tax amended S. Tax amended national, or a resident of Canada or Mexico. Tax amended 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tax amended   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Tax amended   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. Tax amended   The child must have lived with you for more than half of the year. Tax amended 2  The child must not have provided more than half of his or her own support for the year. Tax amended   The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). Tax amended  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Tax amended See the Special Rule for Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child. Tax amended   The person cannot be your qualifying child or the qualifying child of any other taxpayer. Tax amended   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Tax amended   The person's gross income for the year must be less than $3,900. Tax amended 3  You must provide more than half of the person's total support for the year. Tax amended 4  1There is an exception for certain adopted children. Tax amended 2There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax amended 3There is an exception if the person is disabled and has income from a sheltered workshop. Tax amended 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax amended Dependent not allowed a personal exemption. Tax amended If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Tax amended This is true even if you do not claim the dependent's exemption on your return. Tax amended It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Tax amended Housekeepers, maids, or servants. Tax amended   If these people work for you, you cannot claim exemptions for them. Tax amended Child tax credit. Tax amended   You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Tax amended For more information, see chapter 34. Tax amended Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Tax amended Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Tax amended If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Tax amended Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Tax amended Exception. Tax amended   You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Tax amended Example 1—child files joint return. Tax amended You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Tax amended He earned $25,000 for the year. Tax amended The couple files a joint return. Tax amended You cannot take an exemption for your daughter. Tax amended Example 2—child files joint return only as claim for refund of withheld tax. Tax amended Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Tax amended Neither is required to file a tax return. Tax amended They do not have a child. Tax amended Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Tax amended The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Tax amended You can claim exemptions for each of them if all the other tests to do so are met. Tax amended Example 3—child files joint return to claim American opportunity credit. Tax amended The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Tax amended He and his wife are not required to file a tax return. Tax amended However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Tax amended Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Tax amended The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. Tax amended Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. Tax amended S. Tax amended citizen, U. Tax amended S. Tax amended resident alien, U. Tax amended S. Tax amended national, or a resident of Canada or Mexico. Tax amended However, there is an exception for certain adopted children, as explained next. Tax amended Exception for adopted child. Tax amended   If you are a U. Tax amended S. Tax amended citizen or U. Tax amended S. Tax amended national who has legally adopted a child who is not a U. Tax amended S. Tax amended citizen, U. Tax amended S. Tax amended resident alien, or U. Tax amended S. Tax amended national, this test is met if the child lived with you as a member of your household all year. Tax amended This exception also applies if the child was lawfully placed with you for legal adoption. Tax amended Child's place of residence. Tax amended   Children usually are citizens or residents of the country of their parents. Tax amended   If you were a U. Tax amended S. Tax amended citizen when your child was born, the child may be a U. Tax amended S. Tax amended citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Tax amended Foreign students' place of residence. Tax amended   Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Tax amended S. Tax amended residents and do not meet this test. Tax amended You cannot claim an exemption for them. Tax amended However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. Tax amended See Expenses Paid for Student Living With You in chapter 24. Tax amended U. Tax amended S. Tax amended national. Tax amended   A U. Tax amended S. Tax amended national is an individual who, although not a U. Tax amended S. Tax amended citizen, owes his or her allegiance to the United States. Tax amended U. Tax amended S. Tax amended nationals include American Samoans and Northern Mariana Islanders who chose to become U. Tax amended S. Tax amended nationals instead of U. Tax amended S. Tax amended citizens. Tax amended Qualifying Child Five tests must be met for a child to be your qualifying child. Tax amended The five tests are: Relationship, Age, Residency, Support, and Joint return. Tax amended These tests are explained next. Tax amended If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. Tax amended See Special Rule for Qualifying Child of More Than One Person, later. Tax amended Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. Tax amended Adopted child. Tax amended   An adopted child is always treated as your own child. Tax amended The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Tax amended Foster child. Tax amended   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Tax amended Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. Tax amended Example. Tax amended Your son turned 19 on December 10. Tax amended Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. Tax amended Child must be younger than you or spouse. Tax amended   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. Tax amended However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. Tax amended Example 1—child not younger than you or spouse. Tax amended Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. Tax amended He is not disabled. Tax amended Both you and your spouse are 21 years old, and you file a joint return. Tax amended Your brother is not your qualifying child because he is not younger than you or your spouse. Tax amended Example 2—child younger than your spouse but not younger than you. Tax amended The facts are the same as in Example 1 except your spouse is 25 years old. Tax amended Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. Tax amended Student defined. Tax amended   To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. Tax amended The 5 calendar months do not have to be consecutive. Tax amended Full-time student. Tax amended   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Tax amended School defined. Tax amended   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Tax amended However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. Tax amended Vocational high school students. Tax amended   Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Tax amended Permanently and totally disabled. Tax amended   Your child is permanently and totally disabled if both of the following apply. Tax amended He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Tax amended A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Tax amended Residency Test To meet this test, your child must have lived with you for more than half the year. Tax amended There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. Tax amended Temporary absences. Tax amended   Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Tax amended Your child is also considered to have lived with you during any required hospital stay following birth, as long as the child would have lived with you during that time but for the hospitalization. Tax amended Death or birth of child. Tax amended   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. Tax amended Child born alive. Tax amended   You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. Tax amended State or local law must treat the child as having been born alive. Tax amended There must be proof of a live birth shown by an official document, such as a birth certificate. Tax amended The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. Tax amended Stillborn child. Tax amended   You cannot claim an exemption for a stillborn child. Tax amended Kidnapped child. Tax amended   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. Tax amended See Publication 501 for details. Tax amended Children of divorced or separated parents (or parents who live apart). Tax amended   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. Tax amended However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. Tax amended The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Tax amended The child received over half of his or her support for the year from the parents. Tax amended The child is in the custody of one or both parents for more than half of the year. Tax amended Either of the following statements is true. Tax amended The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Tax amended (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or separation agreement , later. Tax amended If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. Tax amended ) A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during the year. Tax amended Custodial parent and noncustodial parent. Tax amended   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Tax amended The other parent is the noncustodial parent. Tax amended   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Tax amended   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Tax amended Equal number of nights. Tax amended   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI). Tax amended December 31. Tax amended   The night of December 31 is treated as part of the year in which it begins. Tax amended For example, December 31, 2013, is treated as part of 2013. Tax amended Emancipated child. Tax amended   If a child is emancipated under state law, the child is treated as not living with either parent. Tax amended See Examples 5 and 6. Tax amended Absences. Tax amended   If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Tax amended But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Tax amended Parent works at night. Tax amended   If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. Tax amended On a school day, the child is treated as living at the primary residence registered with the school. Tax amended Example 1—child lived with one parent for a greater number of nights. Tax amended You and your child’s other parent are divorced. Tax amended In 2013, your child lived with you 210 nights and with the other parent 155 nights. Tax amended You are the custodial parent. Tax amended Example 2—child is away at camp. Tax amended In 2013, your daughter lives with each parent for alternate weeks. Tax amended In the summer, she spends 6 weeks at summer camp. Tax amended During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Tax amended Example 3—child lived same number of nights with each parent. Tax amended Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Tax amended Your AGI is $40,000. Tax amended Your ex-spouse's AGI is $25,000. Tax amended You are treated as your son's custodial parent because you have the higher AGI. Tax amended Example 4—child is at parent’s home but with other parent. Tax amended Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Tax amended You become ill and are hospitalized. Tax amended The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Tax amended Your son is treated as living with you during this 10-day period because he was living in your home. Tax amended Example 5—child emancipated in May. Tax amended When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Tax amended As a result, he is not considered in the custody of his parents for more than half of the year. Tax amended The special rule for children of divorced or separated parents does not apply. Tax amended Example 6—child emancipated in August. Tax amended Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Tax amended She turns 18 and is emancipated under state law on August 1, 2013. Tax amended Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Tax amended You are the custodial parent. Tax amended Written declaration. Tax amended    The custodial parent may use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Tax amended The noncustodial parent must attach a copy of the form or statement to his or her tax return. Tax amended   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Tax amended Post-1984 and pre-2009 divorce decree or separation agreement. Tax amended   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Tax amended The decree or agreement must state all three of the following. Tax amended The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Tax amended The custodial parent will not claim the child as a dependent for the year. Tax amended The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Tax amended   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. Tax amended The cover page (write the other parent's social security number on this page). Tax amended The pages that include all of the information identified in items (1) through (3) above. Tax amended The signature page with the other parent's signature and the date of the agreement. Tax amended Post-2008 divorce decree or separation agreement. Tax amended   The noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. Tax amended The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. Tax amended The form or statement must release the custodial parent's claim to the child without any conditions. Tax amended For example, the release must not depend on the noncustodial parent paying support. Tax amended    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Tax amended Revocation of release of claim to an exemption. Tax amended   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 (or a similar statement). Tax amended For the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Tax amended The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Tax amended Remarried parent. Tax amended   If you remarry, the support provided by your new spouse is treated as provided by you. Tax amended Parents who never married. Tax amended   This special rule for divorced or separated parents also applies to parents who never married, and who lived apart at all times during the last 6 months of the year. Tax amended Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year. Tax amended This test is different from the support test to be a qualifying relative, which is described later. Tax amended However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. Tax amended If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful. Tax amended Worksheet 3-1. Tax amended Worksheet for Determining Support Funds Belonging to the Person You Supported       1. Tax amended Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Tax amended Do not include funds provided by the state; include those amounts on line 23 instead 1. Tax amended     2. Tax amended Enter the amount on line 1 that was used for the person's support 2. Tax amended     3. Tax amended Enter the amount on line 1 that was used for other purposes 3. Tax amended     4. Tax amended Enter the total amount in the person's savings and other accounts at the end of the year 4. Tax amended     5. Tax amended Add lines 2 through 4. Tax amended (This amount should equal line 1. Tax amended ) 5. Tax amended     Expenses for Entire Household (where the person you supported lived)       6. Tax amended Lodging (complete line 6a or 6b):         a. Tax amended Enter the total rent paid 6a. Tax amended       b. Tax amended Enter the fair rental value of the home. Tax amended If the person you supported owned the home,  also include this amount in line 21 6b. Tax amended     7. Tax amended Enter the total food expenses 7. Tax amended     8. Tax amended Enter the total amount of utilities (heat, light, water, etc. Tax amended not included in line 6a or 6b) 8. Tax amended     9. Tax amended Enter the total amount of repairs (not included in line 6a or 6b) 9. Tax amended     10. Tax amended Enter the total of other expenses. Tax amended Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. Tax amended     11. Tax amended Add lines 6a through 10. Tax amended These are the total household expenses 11. Tax amended     12. Tax amended Enter total number of persons who lived in the household 12. Tax amended     Expenses for the Person You Supported       13. Tax amended Divide line 11 by line 12. Tax amended This is the person's share of the household expenses 13. Tax amended     14. Tax amended Enter the person's total clothing expenses 14. Tax amended     15. Tax amended Enter the person's total education expenses 15. Tax amended     16. Tax amended Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. Tax amended     17. Tax amended Enter the person's total travel and recreation expenses 17. Tax amended     18. Tax amended Enter the total of the person's other expenses 18. Tax amended     19. Tax amended Add lines 13 through 18. Tax amended This is the total cost of the person's support for the year 19. Tax amended     Did the Person Provide More Than Half of His or Her Own Support?       20. Tax amended Multiply line 19 by 50% (. Tax amended 50) 20. Tax amended     21. Tax amended Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. Tax amended This is the amount the person provided for his or her own support 21. Tax amended     22. Tax amended Is line 21 more than line 20?   No. Tax amended You meet the support test for this person to be your qualifying child. Tax amended If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. Tax amended Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. Tax amended    Yes. Tax amended You do not meet the support test for this person to be either your qualifying child or your qualifying relative. Tax amended Stop here. Tax amended        Did You Provide More Than Half?       23. Tax amended Enter the amount others provided for the person's support. Tax amended Include amounts provided by state, local, and other welfare societies or agencies. Tax amended Do not include any amounts included on line 1 23. Tax amended     24. Tax amended Add lines 21 and 23 24. Tax amended     25. Tax amended Subtract line 24 from line 19. Tax amended This is the amount you provided for the person's support 25. Tax amended     26. Tax amended Is line 25 more than line 20?   Yes. Tax amended You meet the support test for this person to be your qualifying relative. Tax amended    No. Tax amended You do not meet the support test for this person to be your qualifying relative. Tax amended You cannot claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. Tax amended See Multiple Support Agreement or Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) , or Kidnapped child under Qualifying Relative. Tax amended   Example. Tax amended You provided $4,000 toward your 16-year-old son's support for the year. Tax amended He has a part-time job and provided $6,000 to his own support. Tax amended He provided more than half of his own support for the year. Tax amended He is not your qualifying child. Tax amended Foster care payments and expenses. Tax amended   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. Tax amended Similarly, payments you receive for the support of a foster child from a state or county are considered support provided by the state or county. Tax amended   If you are not in the trade or business of providing foster care and your unreimbursed out-of-pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are not considered support you provided. Tax amended For more information about the deduction for charitable contributions, see chapter 24. Tax amended If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. Tax amended   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. Tax amended Example 1. Tax amended Lauren, a foster child, lived with Mr. Tax amended and Mrs. Tax amended Smith for the last 3 months of the year. Tax amended The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). Tax amended They did not care for her as a trade or business or to benefit the agency that placed her in their home. Tax amended The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. Tax amended Example 2. Tax amended You provided $3,000 toward your 10-year-old foster child's support for the year. Tax amended The state government provided $4,000, which is considered support provided by the state, not by the child. Tax amended See Support provided by the state (welfare, food stamps, housing, etc. Tax amended ) , later. Tax amended Your foster child did not provide more than half of her own support for the year. Tax amended Scholarships. Tax amended   A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. Tax amended Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. Tax amended Exception. Tax amended   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Tax amended Example 1—child files joint return. Tax amended You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Tax amended He earned $25,000 for the year. Tax amended The couple files a joint return. Tax amended Because your daughter and her husband file a joint return, she is not your qualifying child. Tax amended Example 2—child files joint return only as a claim for refund of withheld tax. Tax amended Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Tax amended Neither is required to file a tax return. Tax amended They do not have a child. Tax amended Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Tax amended The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Tax amended Example 3—child files joint return to claim American opportunity credit. Tax amended The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Tax amended He and his wife were not required to file a tax return. Tax amended However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Tax amended Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Tax amended The exception to the joint return test does not apply, so your son is not your qualifying child. Tax amended Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Tax amended This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Tax amended If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Tax amended Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Tax amended Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Tax amended The exemption for the child. Tax amended The child tax credit. Tax amended Head of household filing status. Tax amended The credit for child and dependent care expenses. Tax amended The exclusion from income for dependent care benefits. Tax amended The earned income credit. Tax amended The other person cannot take any of these benefits based on this qualifying child. Tax amended In other words, you and the other person cannot agree to divide these benefits between you. Tax amended The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. Tax amended Tiebreaker rules. Tax amended   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Tax amended If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Tax amended If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Tax amended If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Tax amended If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Tax amended If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Tax amended If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Tax amended If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' combined AGI equally between the parents. Tax amended See Example 6 . Tax amended   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Tax amended Example 1—child lived with parent and grandparent. Tax amended You and your 3-year-old daughter Jane lived with your mother all year. Tax amended You are 25 years old, unmarried, and your AGI is $9,000. Tax amended Your mother's AGI is $15,000. Tax amended Jane's father did not live with you or your daughter. Tax amended You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. Tax amended Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Tax amended However, only one of you can claim her. Tax amended Jane is not a qualifying child of anyone else, including her father. Tax amended You agree to let your mother claim Jane. Tax amended This means your mother can claim Jane as a qualifying child for all of the six tax benefits listed earlier, if she qualifies (and if you do not claim Jane as a qualifying child for any of those tax benefits). Tax amended Example 2—parent has higher AGI than grandparent. Tax amended The facts are the same as in Example 1 except your AGI is $18,000. Tax amended Because your mother's AGI is not higher than yours, she cannot claim Jane. Tax amended Only you can claim Jane. Tax amended Example 3—two persons claim same child. Tax amended The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. Tax amended In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. Tax amended The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. Tax amended Example 4—qualifying children split between two persons. Tax amended The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. Tax amended Only one of you can claim each child. Tax amended However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Tax amended For example, if you claim one child, your mother can claim the other two. Tax amended Example 5—taxpayer who is a qualifying child. Tax amended The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. Tax amended This means you are your mother's qualifying child. Tax amended If she can claim you as a dependent, then you cannot claim your daughter as a dependent because of the Dependent Taxpayer Test explained earlier. Tax amended Example 6—child lived with both parents and grandparent. Tax amended The facts are the same as in Example 1 except you are married to your daughter's father. Tax amended The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. Tax amended If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. Tax amended Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the highest AGI of any of the child's parents who can claim the child. Tax amended Example 7—separated parents. Tax amended You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Tax amended In August and September, your son lived with you. Tax amended For the rest of the year, your son lived with your husband, the boy's father. Tax amended Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Tax amended At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents (or parents who live apart) does not apply. Tax amended You and your husband will file separate returns. Tax amended Your husband agrees to let you treat your son as a qualifying child. Tax amended This means, if your husband does not claim your son as a qualifying child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care benefits (if you qualify for each of those tax benefits). Tax amended However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. Tax amended As a result, your filing status is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. Tax amended Example 8—separated parents claim same child. Tax amended The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. Tax amended In this case, only your husband will be allowed to treat your son as a qualifying child. Tax amended This is because, during 2013, the boy lived with him longer than with you. Tax amended If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Tax amended If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. Tax amended In addition, because you and your husband did not live apart for the last 6 months of the year, your husband cannot claim head of household filing status. Tax amended As a result, his filing status is married filing separately, so he cannot claim the earned income credit or the credit for child and dependent care expenses. Tax amended Example 9—unmarried parents. Tax amended You, your 5-year-old son, and your son's father lived together all year. Tax amended You and your son's father are not married. Tax amended Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. Tax amended Your AGI is $12,000 and your son's father's AGI is $14,000. Tax amended Your son's father agrees to let you claim the child as a qualifying child. Tax amended This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). Tax amended Example 10—unmarried parents claim same child. Tax amended The facts are the same as in Example 9 except that you and your son's father both claim your son as a qualifying child. Tax amended In this case, only your son's father will be allowed to treat your son as a qualifying child. Tax amended This is because his AGI, $14,000, is more than your AGI, $12,000. Tax amended If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Tax amended If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. Tax amended Example 11—child did not live with a parent. Tax amended You and your 7-year-old niece, your sister's child, lived with your mother all year. Tax amended You are 25 years old, and your AGI is $9,300. Tax amended Your mother's AGI is $15,000. Tax amended Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Tax amended Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Tax amended However, only your mother can treat her as a qualifying child. Tax amended This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Tax amended Applying this special rule to divorced or separated parents (or parents who live apart). Tax amended   If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Tax amended However, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Tax amended If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child. Tax amended Example 1. Tax amended You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Tax amended Your AGI is $10,000. Tax amended Your mother's AGI is $25,000. Tax amended Your son's father did not live with you or your son. Tax amended Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for him. Tax amended Because of this, you cannot claim an exemption or the child tax credit for your son. Tax amended However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Tax amended You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. Tax amended But the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Tax amended (Note: The support test does not apply for the earned income credit. Tax amended ) However, you agree to let your mother claim your son. Tax amended This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Tax amended (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Tax amended ) Example 2. Tax amended The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. Tax amended Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Tax amended Example 3. Tax amended The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. Tax amended Your mother also claims him as a qualifying child for head of household filing status. Tax amended You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Tax amended The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Tax amended Qualifying Relative Four tests must be met for a person to be your qualifying relative. Tax amended The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. Tax amended Age. Tax amended   Unlike a qualifying child, a qualifying relative can be any age. Tax amended There is no age test for a qualifying relative. Tax amended Kidnapped child. Tax amended   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. Tax amended See Publication 501 for details. Tax amended Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. Tax amended Example 1. Tax amended Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. Tax amended She is not your qualifying relative. Tax amended Example 2. Tax amended Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. Tax amended He is not your qualifying relative. Tax amended Example 3. Tax amended Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. Tax amended He may be your qualifying relative if the gross income test and the support test are met. Tax amended Example 4. Tax amended Your 13-year-old grandson lived with his mother for 3 months, with his uncle for 4 months, and with you for 5 months during the year. Tax amended He is not your qualifying child because he does not meet the residency test. Tax amended He may be your qualifying relative if the gross income test and the support test are met. Tax amended Child of person not required to file a return. Tax amended   A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Tax amended Example 1—return not required. Tax amended You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. Tax amended Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Tax amended Both your friend and her child are your qualifying relatives if the support test is met. Tax amended Example 2—return filed to claim refund. Tax amended The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. Tax amended She files a return only to get a refund of the income tax withheld and does not claim the earned income credit or any other tax credits or deductions. Tax amended Both your friend and her child are your qualifying relatives if the support test is met. Tax amended Example 3—earned income credit claimed. Tax amended The facts are the same as in Example 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. Tax amended Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. Tax amended Child in Canada or Mexico. Tax amended   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. Tax amended If the child does not live with you, the child does not meet the residency test to be your qualifying child. Tax amended However, the child may still be your qualifying relative. Tax amended If the persons the child does live with are not U. Tax amended S. Tax amended citizens and have no U. Tax amended S. Tax amended gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. Tax amended If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. Tax amended   You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U. Tax amended S. Tax amended citizen, U. Tax amended S. Tax amended resident alien, or U. Tax amended S. Tax amended national. Tax amended There is an exception for certain adopted children who lived with you all year. Tax amended See Citizen or Resident Test , earlier. Tax amended Example. Tax amended You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. Tax amended You are single and live in the United States. Tax amended Your mother is not a U. Tax amended S. Tax amended citizen and has no U. Tax amended S. Tax amended income, so she is not a “taxpayer. Tax amended ” Your children are not your qualifying children because they do not meet the residency test. Tax amended But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. Tax amended You may also be able to claim your mother as a dependent if the gross income and support tests are met. Tax amended Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who do not have to live with you . Tax amended If at any time during the year the person was your spouse, that person cannot be your qualifying relative. Tax amended However, see Personal Exemptions , earlier. Tax amended Relatives who do not have to live with you. Tax amended   A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. Tax amended Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Tax amended (A legally adopted child is considered your child. Tax amended ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. Tax amended Your father, mother, grandparent, or other direct ancestor, but not foster parent. Tax amended Your stepfather or stepmother. Tax amended A son or daughter of your brother or sister. Tax amended A son or daughter of your half brother or half sister. Tax amended A brother or sister of your father or mother. Tax amended Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Tax amended Any of these relationships that were established by marriage are not ended by death or divorce. Tax amended Example. Tax amended You and your wife began supporting your wife's father, a widower, in 2006. Tax amended Your wife died in 2012. Tax amended Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. Tax amended You can claim him as a dependent if all other tests are met, including the gross income test and support test. Tax amended Foster child. Tax amended   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Tax amended Joint return. Tax amended   If you file a joint return, the person can be related to either you or your spouse. Tax amended Also, the person does not need to be related to the spouse who provides support. Tax amended   For example, your spouse's uncle who receives more than half of his support from you may be your qualifying relative, even though he does not live with you. Tax amended However, if you and your spouse file separate returns, your spouse's uncle can be your qualifying relative only if he lives with you all year as a member of your household. Tax amended Temporary absences. Tax amended   A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Tax amended   If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. Tax amended Death or birth. Tax amended   A person who died during the year, but lived with you as a member of your household until death, will meet this test. Tax amended The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. Tax amended The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. Tax amended   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. Tax amended Example. Tax amended Your dependent mother died on January 15. Tax amended She met the tests to be your qualifying relative. Tax amended The other tests to claim an exemption for a dependent were also met. Tax amended You can claim an exemption for her on your return. Tax amended Local law violated. Tax amended   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. Tax amended Example. Tax amended Your girlfriend lived with you as a member of your household all year. Tax amended However, your relationship with her violated the laws of the state where you live, because she was married to someone else. Tax amended Therefore, she does not meet this test and you cannot claim her as a dependent. Tax amended Adopted child. Tax amended   An adopted child is always treated as your own child. Tax amended The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Tax amended Cousin. Tax amended   Your cousin meets this test only if he or she lives with you all year as a member of your household. Tax amended A cousin is a descendant of a brother or sister of your father or mother. Tax amended Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. Tax amended Gross income defined. Tax amended   Gross income is all income in the form of money, property, and services that is not exempt from tax. Tax amended   In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. Tax amended   Gross receipts from rental property are gross income. Tax amended Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. Tax amended   Gross income includes a partner's share of the gross (not a share of the net) partnership income. Tax amended    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. Tax amended Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. Tax amended For more information about scholarships, see chapter 12. Tax amended   Tax-exempt income, such as certain social security benefits, is not included in gross income. Tax amended Disabled dependent working at sheltered workshop. Tax amended   For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. Tax amended The availability of medical care at the workshop must be the main reason for the individual's presence there. Tax amended Also, the income must come solely from activities at the workshop that are incident to this medical care. Tax amended   A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual, and Is operated by certain tax-exempt organizations, or by a state, a U. Tax amended S. Tax amended possession, a political subdivision of a state or possession, the United States, or the District of Columbia. Tax amended “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. Tax amended Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. Tax amended However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement , later. Tax amended How to determine if support test is met. Tax amended   You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. Tax amended This includes support the person provided from his or her own funds. Tax amended   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. Tax amended Person's own funds not used for support. Tax amended   A person's own funds are not support unless they are actually spent for support. Tax amended Example. Tax amended Your mother received $2,400 in social security benefits and $300 in interest. Tax amended She paid $2,000 for lodging and $400 for recreation. Tax amended She put $300 in a savings account. Tax amended Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. Tax amended If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. Tax amended Child's wages used for own support. Tax amended   You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. Tax amended Year support is provided. Tax amended   The year you provide the support is the year you pay for it, even if you do so with borrowed money that you repay in a later year. Tax amended   If you use a fiscal year to report your income, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. Tax amended Armed Forces dependency allotments. Tax amended   The part of the allotment contributed by the government and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the support. Tax amended If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. Tax amended Example. Tax amended You are in the Armed Forces. Tax amended You authorize an allotment for your widowed mother that she uses to support herself and her sister. Tax amended If the allotment provides more than half of each person's support, you can take an exemption for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. Tax amended Tax-exempt military quarters allowances. Tax amended   These allowances are treated the same way as dependency allotments in figuring support. Tax amended The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. Tax amended Tax-exempt income. Tax amended   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. Tax amended Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. Tax amended Example 1. Tax amended You provide $4,000 toward your mother's support during the year. Tax amended She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. Tax amended She uses all these for her support. Tax amended You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). Tax amended Example 2. Tax amended Your niece takes out a student loan of $2,500 a
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If you are a third party, you must retain on file a completed copy of the Form SS-4 signed by the customer, and the signed statement authorizing you to file the online application.

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Page Last Reviewed or Updated: 27-Nov-2013

The Tax Amended

Tax amended 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. Tax amended 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. Tax amended It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. Tax amended The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. Tax amended Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Tax amended 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. Tax amended Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. Tax amended For the calculation of income tax withholding on pensions, the new withholding tables also apply. Tax amended These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. Tax amended 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. Tax amended 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. Tax amended 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. Tax amended A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Tax amended Employees do not need to fill out a new Form W-4. Tax amended These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Tax amended Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. Tax amended 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. Tax amended 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. Tax amended However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Tax amended 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. Tax amended 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. Tax amended For more information, see Notice 2005-76, 2005-46 I. Tax amended R. Tax amended B. Tax amended 947, available at www. Tax amended irs. Tax amended gov/irb/2005-46_IRB/ar10. Tax amended html. Tax amended 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. Tax amended See the chart below for these increased amounts. Tax amended Nonresident alien students from India and business apprentices from India are not subject to this procedure. Tax amended The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. Tax amended Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. Tax amended 00   Biweekly 276. Tax amended 00   Semimonthly 299. Tax amended 00   Monthly 598. Tax amended 00   Quarterly 1,795. Tax amended 00   Semiannually 3,590. Tax amended 00   Annually 7,180. Tax amended 00   Daily or Miscellaneous(each day of the payroll period) 27. Tax amended 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. Tax amended 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. Tax amended 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. Tax amended This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Tax amended Note. Tax amended The following example will deal with the new withholding tables only. Tax amended 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). Tax amended Example. Tax amended An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Tax amended 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). Tax amended 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). Tax amended 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. Tax amended 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. Tax amended The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. Tax amended 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. Tax amended This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. Tax amended 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. Tax amended 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. Tax amended See section 9 of Publication 15 (Circular E) for more information on Form W-4. Tax amended 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. Tax amended 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. Tax amended 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. Tax amended If your employee is claiming more than 10 withholding allowances, see below. Tax amended 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. Tax amended 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). Tax amended Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. Tax amended   The wage bracket tables can be used if an employee claims up to 10 allowances. Tax amended More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. Tax amended   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. Tax amended The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. Tax amended Subtract the result from the employee's wages. Tax amended On this amount, find and withhold the tax in the column for 10 allowances. Tax amended   This is a voluntary method. Tax amended 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. Tax amended You can also use any other method described below. Tax amended 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. Tax amended This method works for any number of withholding allowances the employee claims and any amount of wages. Tax amended Use these steps to figure the income tax to withhold under the percentage method. Tax amended Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. Tax amended Subtract that amount from the employee's wages. Tax amended Determine the amount to withhold from the appropriate table on page 5 or 6. Tax amended Table 1. Tax amended Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. Tax amended 19 Biweekly 140. Tax amended 38 Semimonthly 152. Tax amended 08 Monthly 304. Tax amended 17 Quarterly 912. Tax amended 50 Semiannually 1,825. Tax amended 00 Annually 3,650. Tax amended 00 Daily or miscellaneous (each day of the payroll period) 14. Tax amended 04 Example. Tax amended   An unmarried employee is paid $600 weekly. Tax amended This employee has in effect a Form W-4 claiming two withholding allowances. Tax amended Using the percentage method, figure the income tax to withhold as follows: 1. Tax amended Total wage payment   $600. Tax amended 00 2. Tax amended One allowance $70. Tax amended 19   3. Tax amended Allowances claimed on Form W-4 2   4. Tax amended Multiply line 2 by line 3   $140. Tax amended 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. Tax amended 62 6. Tax amended Tax to be withheld on $459. Tax amended 62 from Table 1(a)—single person, page 5   $45. Tax amended 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. Tax amended Annual income tax withholding. Tax amended   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Tax amended Then prorate the tax back to the payroll period. Tax amended Example. Tax amended A married person claims four withholding allowances. Tax amended She is paid $1,000 a week. Tax amended Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Tax amended Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Tax amended Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. Tax amended 50 is withheld. Tax amended Divide the annual tax by 52. Tax amended The weekly income tax to withhold is $54. Tax amended 09. Tax amended 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. Tax amended 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. Tax amended Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. Tax amended 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. Tax amended 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. Tax amended See the tolerances allowed in the chart in Other methods on page 36. Tax amended See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. Tax amended The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Tax amended Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. Tax amended Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. Tax amended Find the employee's gross wages before any deductions using the appropriate table. Tax amended 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. Tax amended Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. Tax amended 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. Tax amended Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. Tax amended 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. Tax amended Find the advance EIC payment shown in the appropriate table for the amount of wages paid. Tax amended 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. Tax amended 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. Tax amended The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. Tax amended If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. Tax amended 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. Tax amended 20 plus 15% —$200 $470 —$1,455   $16. Tax amended 70 plus 15% —$470 $696 —$1,279   $80. Tax amended 60 plus 25% —$696 $1,455 —$2,272   $164. Tax amended 45 plus 25% —$1,455 $1,279 —$3,338   $226. Tax amended 35 plus 28% —$1,279 $2,272 —$4,165   $368. Tax amended 70 plus 28% —$2,272 $3,338 —$7,212   $802. Tax amended 87 plus 33% —$3,338 $4,165 —$7,321   $898. Tax amended 74 plus 33% —$4,165 $7,212 $2,081. Tax amended 29 plus 35% —$7,212 $7,321 $1,940. Tax amended 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. Tax amended 40 plus 15% —$400 $940 —$2,910   $33. Tax amended 40 plus 15% —$940 $1,392 —$2,559   $161. Tax amended 20 plus 25% —$1,392 $2,910 —$4,543   $328. Tax amended 90 plus 25% —$2,910 $2,559 —$6,677   $452. Tax amended 95 plus 28% —$2,559 $4,543 —$8,331   $737. Tax amended 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. Tax amended 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. Tax amended 79 plus 33% —$8,331 $14,423 $4,162. Tax amended 17 plus 35% —$14,423 $14,642 $3,880. Tax amended 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. Tax amended 40 plus 15% —$433 $1,019 —$3,152   $36. Tax amended 30 plus 15% —$1,019 $1,508 —$2,772   $174. Tax amended 65 plus 25% —$1,508 $3,152 —$4,922   $356. Tax amended 25 plus 25% —$3,152 $2,772 —$7,233   $490. Tax amended 65 plus 28% —$2,772 $4,922 —$9,025   $798. Tax amended 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. Tax amended 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. Tax amended 59 plus 33% —$9,025 $15,625   $4,509. Tax amended 09 plus 35% —$15,625 $15,863   $4,204. Tax amended 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. Tax amended 90 plus 15% —$867 $2,038 —$6,304   $72. Tax amended 50 plus 15% —$2,038 $3,017 —$5,544   $349. Tax amended 40 plus 25% —$3,017 $6,304 —$9,844   $712. Tax amended 40 plus 25% —$6,304 $5,544 —$14,467   $981. Tax amended 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. Tax amended 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. Tax amended 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. Tax amended 08 plus 33% —$18,050 $31,250 $9,017. Tax amended 98 plus 35% —$31,250 $31,725 $8,407. Tax amended 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. Tax amended 50 plus 15% —$2,600 $6,113 —$18,913   $217. Tax amended 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. Tax amended 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. Tax amended 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. Tax amended 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. Tax amended 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. Tax amended 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. Tax amended 26 plus 33% —$54,150 $93,750 $27,054. Tax amended 01 plus 35% —$93,750 $95,175 $25,223. Tax amended 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. Tax amended 00 plus 15% —$5,200 $12,225 —$37,825   $435. Tax amended 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. Tax amended 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. Tax amended 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. Tax amended 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. Tax amended 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. Tax amended 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. Tax amended 80 plus 33% —$108,300 $187,500 $54,108. Tax amended 05 plus 35% —$187,500 $190,350 $50,447. Tax amended 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. Tax amended 00 plus 15% —$10,400 $24,450 —$75,650   $870. Tax amended 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. Tax amended 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. Tax amended 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. Tax amended 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. Tax amended 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. Tax amended 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. Tax amended 60 plus 33% —$216,600 $375,000 $108,216. Tax amended 10 plus 35% —$375,000 $380,700 $100,894. Tax amended 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. Tax amended 60 $0   Not over $60. Tax amended 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. Tax amended 60 —$40. Tax amended 00   10% —$27. Tax amended 60 $60. Tax amended 60 —$94. Tax amended 00   10% —$60. Tax amended 60 $40. Tax amended 00 —$139. Tax amended 20   $1. Tax amended 24 plus 15% —$40. Tax amended 00 $94. Tax amended 00 —$291. Tax amended 00   $3. Tax amended 34 plus 15% —$94. Tax amended 00 $139. Tax amended 20 —$255. Tax amended 90   $16. Tax amended 12 plus 25% —$139. Tax amended 20 $291. Tax amended 00 —$454. Tax amended 30   $32. Tax amended 89 plus 25% —$291. Tax amended 00 $255. Tax amended 90 —$667. Tax amended 70   $45. Tax amended 30 plus 28% —$255. Tax amended 90 $454. Tax amended 30 —$833. Tax amended 10   $73. Tax amended 72 plus 28% —$454. Tax amended 30 $667. Tax amended 70 —$1,442. Tax amended 30   $160. Tax amended 60 plus 33% —$667. Tax amended 70 $833. Tax amended 10 —$1,464. Tax amended 20   $179. Tax amended 78 plus 33% —$833. Tax amended 10 $1,442. Tax amended 30 $416. Tax amended 22 plus 35% —$1,442. Tax amended 30 $1,464. Tax amended 20 $388. Tax amended 04 plus 35% —$1,464. Tax amended 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. Tax amended Also see the instructions on page 3. Tax amended                           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. Tax amended Also see the instructions on page 3. Tax amended                           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. Tax amended Also see the instructions on page 3. Tax amended                           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. Tax amended Also see the instructions on page 3. Tax amended                           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. Tax amended Also see the instructions on page 3. Tax amended                           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. Tax amended Also see the instructions on page 3. Tax amended                           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. Tax amended Also see the instructions on page 3. Tax amended                           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. Tax amended Also see the instructions on page 3. Tax amended                           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