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Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. Taxact 2013 free The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. Taxact 2013 free Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Taxact 2013 free 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. Taxact 2013 free Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. Taxact 2013 free For the calculation of income tax withholding on pensions, the new withholding tables also apply. Taxact 2013 free These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Taxact 2013 free Employees do not need to fill out a new Form W-4. Taxact 2013 free These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Taxact 2013 free Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free For more information, see Notice 2005-76, 2005-46 I. Taxact 2013 free R. Taxact 2013 free B. Taxact 2013 free 947, available at www. Taxact 2013 free irs. Taxact 2013 free gov/irb/2005-46_IRB/ar10. Taxact 2013 free html. Taxact 2013 free 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. Taxact 2013 free See the chart below for these increased amounts. Taxact 2013 free Nonresident alien students from India and business apprentices from India are not subject to this procedure. Taxact 2013 free The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. Taxact 2013 free Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. Taxact 2013 free 00   Biweekly 276. Taxact 2013 free 00   Semimonthly 299. Taxact 2013 free 00   Monthly 598. Taxact 2013 free 00   Quarterly 1,795. Taxact 2013 free 00   Semiannually 3,590. Taxact 2013 free 00   Annually 7,180. Taxact 2013 free 00   Daily or Miscellaneous(each day of the payroll period) 27. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Taxact 2013 free Note. Taxact 2013 free The following example will deal with the new withholding tables only. Taxact 2013 free 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). Taxact 2013 free Example. Taxact 2013 free An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Taxact 2013 free 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). Taxact 2013 free 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). Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. Taxact 2013 free 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. Taxact 2013 free This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free See section 9 of Publication 15 (Circular E) for more information on Form W-4. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free If your employee is claiming more than 10 withholding allowances, see below. Taxact 2013 free 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. Taxact 2013 free 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). Taxact 2013 free Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. Taxact 2013 free   The wage bracket tables can be used if an employee claims up to 10 allowances. Taxact 2013 free More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. Taxact 2013 free   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. Taxact 2013 free The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. Taxact 2013 free Subtract the result from the employee's wages. Taxact 2013 free On this amount, find and withhold the tax in the column for 10 allowances. Taxact 2013 free   This is a voluntary method. Taxact 2013 free 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. Taxact 2013 free You can also use any other method described below. Taxact 2013 free 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. Taxact 2013 free This method works for any number of withholding allowances the employee claims and any amount of wages. Taxact 2013 free Use these steps to figure the income tax to withhold under the percentage method. Taxact 2013 free Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. Taxact 2013 free Subtract that amount from the employee's wages. Taxact 2013 free Determine the amount to withhold from the appropriate table on page 5 or 6. Taxact 2013 free Table 1. Taxact 2013 free Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. Taxact 2013 free 19 Biweekly 140. Taxact 2013 free 38 Semimonthly 152. Taxact 2013 free 08 Monthly 304. Taxact 2013 free 17 Quarterly 912. Taxact 2013 free 50 Semiannually 1,825. Taxact 2013 free 00 Annually 3,650. Taxact 2013 free 00 Daily or miscellaneous (each day of the payroll period) 14. Taxact 2013 free 04 Example. Taxact 2013 free   An unmarried employee is paid $600 weekly. Taxact 2013 free This employee has in effect a Form W-4 claiming two withholding allowances. Taxact 2013 free Using the percentage method, figure the income tax to withhold as follows: 1. Taxact 2013 free Total wage payment   $600. Taxact 2013 free 00 2. Taxact 2013 free One allowance $70. Taxact 2013 free 19   3. Taxact 2013 free Allowances claimed on Form W-4 2   4. Taxact 2013 free Multiply line 2 by line 3   $140. Taxact 2013 free 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. Taxact 2013 free 62 6. Taxact 2013 free Tax to be withheld on $459. Taxact 2013 free 62 from Table 1(a)—single person, page 5   $45. Taxact 2013 free 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. Taxact 2013 free Annual income tax withholding. Taxact 2013 free   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Taxact 2013 free Then prorate the tax back to the payroll period. Taxact 2013 free Example. Taxact 2013 free A married person claims four withholding allowances. Taxact 2013 free She is paid $1,000 a week. Taxact 2013 free Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Taxact 2013 free Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Taxact 2013 free Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. Taxact 2013 free 50 is withheld. Taxact 2013 free Divide the annual tax by 52. Taxact 2013 free The weekly income tax to withhold is $54. Taxact 2013 free 09. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free See the tolerances allowed in the chart in Other methods on page 36. Taxact 2013 free See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. Taxact 2013 free The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Taxact 2013 free Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. Taxact 2013 free Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. Taxact 2013 free Find the employee's gross wages before any deductions using the appropriate table. Taxact 2013 free 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. Taxact 2013 free Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. Taxact 2013 free 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. Taxact 2013 free Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. Taxact 2013 free 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. Taxact 2013 free Find the advance EIC payment shown in the appropriate table for the amount of wages paid. Taxact 2013 free 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. Taxact 2013 free 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. Taxact 2013 free The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. Taxact 2013 free If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. Taxact 2013 free 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. Taxact 2013 free 20 plus 15% —$200 $470 —$1,455   $16. Taxact 2013 free 70 plus 15% —$470 $696 —$1,279   $80. Taxact 2013 free 60 plus 25% —$696 $1,455 —$2,272   $164. Taxact 2013 free 45 plus 25% —$1,455 $1,279 —$3,338   $226. Taxact 2013 free 35 plus 28% —$1,279 $2,272 —$4,165   $368. Taxact 2013 free 70 plus 28% —$2,272 $3,338 —$7,212   $802. Taxact 2013 free 87 plus 33% —$3,338 $4,165 —$7,321   $898. Taxact 2013 free 74 plus 33% —$4,165 $7,212 $2,081. Taxact 2013 free 29 plus 35% —$7,212 $7,321 $1,940. Taxact 2013 free 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. Taxact 2013 free 40 plus 15% —$400 $940 —$2,910   $33. Taxact 2013 free 40 plus 15% —$940 $1,392 —$2,559   $161. Taxact 2013 free 20 plus 25% —$1,392 $2,910 —$4,543   $328. Taxact 2013 free 90 plus 25% —$2,910 $2,559 —$6,677   $452. Taxact 2013 free 95 plus 28% —$2,559 $4,543 —$8,331   $737. Taxact 2013 free 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. Taxact 2013 free 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. Taxact 2013 free 79 plus 33% —$8,331 $14,423 $4,162. Taxact 2013 free 17 plus 35% —$14,423 $14,642 $3,880. Taxact 2013 free 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. Taxact 2013 free 40 plus 15% —$433 $1,019 —$3,152   $36. Taxact 2013 free 30 plus 15% —$1,019 $1,508 —$2,772   $174. Taxact 2013 free 65 plus 25% —$1,508 $3,152 —$4,922   $356. Taxact 2013 free 25 plus 25% —$3,152 $2,772 —$7,233   $490. Taxact 2013 free 65 plus 28% —$2,772 $4,922 —$9,025   $798. Taxact 2013 free 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. Taxact 2013 free 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. Taxact 2013 free 59 plus 33% —$9,025 $15,625   $4,509. Taxact 2013 free 09 plus 35% —$15,625 $15,863   $4,204. Taxact 2013 free 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. Taxact 2013 free 90 plus 15% —$867 $2,038 —$6,304   $72. Taxact 2013 free 50 plus 15% —$2,038 $3,017 —$5,544   $349. Taxact 2013 free 40 plus 25% —$3,017 $6,304 —$9,844   $712. Taxact 2013 free 40 plus 25% —$6,304 $5,544 —$14,467   $981. Taxact 2013 free 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. Taxact 2013 free 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. Taxact 2013 free 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. Taxact 2013 free 08 plus 33% —$18,050 $31,250 $9,017. Taxact 2013 free 98 plus 35% —$31,250 $31,725 $8,407. Taxact 2013 free 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. Taxact 2013 free 50 plus 15% —$2,600 $6,113 —$18,913   $217. Taxact 2013 free 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. Taxact 2013 free 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. Taxact 2013 free 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. Taxact 2013 free 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. Taxact 2013 free 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. Taxact 2013 free 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. Taxact 2013 free 26 plus 33% —$54,150 $93,750 $27,054. Taxact 2013 free 01 plus 35% —$93,750 $95,175 $25,223. Taxact 2013 free 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. Taxact 2013 free 00 plus 15% —$5,200 $12,225 —$37,825   $435. Taxact 2013 free 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. Taxact 2013 free 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. Taxact 2013 free 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. Taxact 2013 free 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. Taxact 2013 free 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. Taxact 2013 free 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. Taxact 2013 free 80 plus 33% —$108,300 $187,500 $54,108. Taxact 2013 free 05 plus 35% —$187,500 $190,350 $50,447. Taxact 2013 free 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. Taxact 2013 free 00 plus 15% —$10,400 $24,450 —$75,650   $870. Taxact 2013 free 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. Taxact 2013 free 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. Taxact 2013 free 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. Taxact 2013 free 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. Taxact 2013 free 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. Taxact 2013 free 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. Taxact 2013 free 60 plus 33% —$216,600 $375,000 $108,216. Taxact 2013 free 10 plus 35% —$375,000 $380,700 $100,894. Taxact 2013 free 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. Taxact 2013 free 60 $0   Not over $60. Taxact 2013 free 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. Taxact 2013 free 60 —$40. Taxact 2013 free 00   10% —$27. Taxact 2013 free 60 $60. Taxact 2013 free 60 —$94. Taxact 2013 free 00   10% —$60. Taxact 2013 free 60 $40. Taxact 2013 free 00 —$139. Taxact 2013 free 20   $1. Taxact 2013 free 24 plus 15% —$40. Taxact 2013 free 00 $94. Taxact 2013 free 00 —$291. Taxact 2013 free 00   $3. Taxact 2013 free 34 plus 15% —$94. Taxact 2013 free 00 $139. Taxact 2013 free 20 —$255. Taxact 2013 free 90   $16. Taxact 2013 free 12 plus 25% —$139. Taxact 2013 free 20 $291. Taxact 2013 free 00 —$454. Taxact 2013 free 30   $32. Taxact 2013 free 89 plus 25% —$291. Taxact 2013 free 00 $255. Taxact 2013 free 90 —$667. Taxact 2013 free 70   $45. Taxact 2013 free 30 plus 28% —$255. Taxact 2013 free 90 $454. Taxact 2013 free 30 —$833. Taxact 2013 free 10   $73. Taxact 2013 free 72 plus 28% —$454. Taxact 2013 free 30 $667. Taxact 2013 free 70 —$1,442. Taxact 2013 free 30   $160. Taxact 2013 free 60 plus 33% —$667. Taxact 2013 free 70 $833. Taxact 2013 free 10 —$1,464. Taxact 2013 free 20   $179. Taxact 2013 free 78 plus 33% —$833. Taxact 2013 free 10 $1,442. Taxact 2013 free 30 $416. Taxact 2013 free 22 plus 35% —$1,442. Taxact 2013 free 30 $1,464. Taxact 2013 free 20 $388. Taxact 2013 free 04 plus 35% —$1,464. Taxact 2013 free 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. Taxact 2013 free Also see the instructions on page 3. Taxact 2013 free                           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. Taxact 2013 free Also see the instructions on page 3. Taxact 2013 free                           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. Taxact 2013 free Also see the instructions on page 3. Taxact 2013 free                           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. Taxact 2013 free Also see the instructions on page 3. Taxact 2013 free                           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. Taxact 2013 free Also see the instructions on page 3. Taxact 2013 free                           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. Taxact 2013 free Also see the instructions on page 3. Taxact 2013 free                           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. Taxact 2013 free Also see the instructions on page 3. Taxact 2013 free                           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. Taxact 2013 free Also see the instructions on page 3. Taxact 2013 free                           SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 33 36 1 0 0 0 0 0 0 0 0 0 0 36 39
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Contact My Local Office in Oklahoma

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Enid  601 S. Harding
Enid, OK 73703 

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be closed 3/31**

 

Services Provided

(580) 234-5417 
Lawton  2202 SW A Ave.
Lawton, OK 73501 

Monday-Friday 8:30 a.m.-4:30 p.m. 
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(580) 357-5492 
Oklahoma City  55 N. Robinson
Oklahoma City, OK 73102 

Monday-Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(405) 297-4057 
Tulsa  1645 S. 101st East Ave.
Tulsa, OK 74128 

Monday-Friday 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(918) 622-8482 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (405) 297-4055 in Oklahoma City or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
55 N. Robinson, Stop 1040-OKC
Oklahoma City, OK 73102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 31-Mar-2014

The Taxact 2013 Free

Taxact 2013 free 11. Taxact 2013 free   Other Expenses Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Reimbursement of Travel, Meals, and EntertainmentReimbursements Miscellaneous ExpensesMeaning of generally enforced. Taxact 2013 free Kickbacks. Taxact 2013 free Form 1099-MISC. Taxact 2013 free Exception. Taxact 2013 free Tax preparation fees. Taxact 2013 free Covered executive branch official. Taxact 2013 free Exceptions to denial of deduction. Taxact 2013 free Indirect political contributions. Taxact 2013 free Type of deduction. Taxact 2013 free Repayment—$3,000 or less. Taxact 2013 free Repayment—over $3,000. Taxact 2013 free Method 1. Taxact 2013 free Method 2. Taxact 2013 free Repayment does not apply. Taxact 2013 free Year of deduction (or credit). Taxact 2013 free Telephone. Taxact 2013 free What's New Standard mileage rate. Taxact 2013 free  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for business use is 56. Taxact 2013 free 5 cents per mile. Taxact 2013 free For more information, see Car and truck expenses under Miscellaneous Expenses. Taxact 2013 free Introduction This chapter covers business expenses that may not have been explained to you, as a business owner, in previous chapters of this publication. Taxact 2013 free Topics - This chapter discusses: Travel, meals, and entertainment Bribes and kickbacks Charitable contributions Education expenses Lobbying expenses Penalties and fines Repayments (claim of right) Other miscellaneous expenses Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 463 Travel, Entertainment, Gift, and Car Expenses 526 Charitable Contributions 529 Miscellaneous Deductions 544 Sales and Other Dispositions of Assets 970 Tax Benefits for Education 1542 Per Diem Rates See chapter 12 for information about getting publications and forms. Taxact 2013 free Reimbursement of Travel, Meals, and Entertainment The following discussion explains how to handle any reimbursements or allowances you may provide to your employees under a reimbursement or allowance arrangement for travel, meals, and entertainment expenses. Taxact 2013 free If you are self-employed and report your income and expenses on Schedule C or C-EZ (Form 1040), see Publication 463. Taxact 2013 free To be deductible for tax purposes, expenses incurred for travel, meals, and entertainment must be ordinary and necessary expenses incurred while carrying on your trade or business. Taxact 2013 free Generally, you also must show that entertainment expenses (including meals) are directly related to, or associated with, the conduct of your trade or business. Taxact 2013 free For more information on travel, meals, and entertainment, including deductibility, see Publication 463. Taxact 2013 free Reimbursements A “reimbursement or allowance arrangement” provides for payment of advances, reimbursements, and allowances for travel, meals, and entertainment expenses incurred by your employees during the ordinary course of business. Taxact 2013 free If the expenses are substantiated, you can deduct the allowable amount on your tax return. Taxact 2013 free Because of differences between accounting methods and tax law, the amount you can deduct for tax purposes may not be the same as the amount you deduct on your business books and records. Taxact 2013 free For example, you can deduct 100% of the cost of meals on your business books and records. Taxact 2013 free However, only 50% of these costs are allowed by law as a tax deduction. Taxact 2013 free How you deduct a business expense under a reimbursement or allowance arrangement depends on whether you have: An accountable plan, or A nonaccountable plan. Taxact 2013 free If you reimburse these expenses under an accountable plan, deduct them as travel, meals, or entertainment expenses. Taxact 2013 free If you reimburse these expenses under a nonaccountable plan, report the reimbursements as wages on Form W-2, Wage and Tax Statement, and deduct them as wages on the appropriate line of your tax return. Taxact 2013 free If you make a single payment to your employees and it includes both wages and an expense reimbursement, you must specify the amount of the reimbursement and report it accordingly. Taxact 2013 free See Table 11-1 , Reporting Reimbursements. Taxact 2013 free Accountable Plans An accountable plan requires your employees to meet all of the following requirements. Taxact 2013 free Each employee must: Have paid or incurred deductible expenses while performing services as your employee, Adequately account to you for these expenses within a reasonable period of time, and Return any excess reimbursement or allowance within a reasonable period of time. Taxact 2013 free An arrangement under which you advance money to employees is treated as meeting (3) above only if the following requirements are also met. Taxact 2013 free The advance is reasonably calculated not to exceed the amount of anticipated expenses. Taxact 2013 free You make the advance within a reasonable period of time of your employee paying or incurring the expense. Taxact 2013 free If any expenses reimbursed under this arrangement are not substantiated, or an excess reimbursement is not returned within a reasonable period of time by an employee, you cannot treat these expenses as reimbursed under an accountable plan. Taxact 2013 free Instead, treat the reimbursed expenses as paid under a nonaccountable plan, discussed later. Taxact 2013 free Adequate accounting. Taxact 2013 free   Your employees must adequately account to you for their travel, meals, and entertainment expenses. Taxact 2013 free They must give you documentary evidence of their travel, mileage, and other employee business expenses. Taxact 2013 free This evidence should include items such as receipts, along with either a statement of expenses, an account book, a day-planner, or similar record in which the employee entered each expense at or near the time the expense was incurred. Taxact 2013 free Excess reimbursement or allowance. Taxact 2013 free   An excess reimbursement or allowance is any amount you pay to an employee that is more than the business-related expenses for which the employee adequately accounted. Taxact 2013 free The employee must return any excess reimbursement or other expense allowance to you within a reasonable period of time. Taxact 2013 free Reasonable period of time. Taxact 2013 free   A reasonable period of time depends on the facts and circumstances. Taxact 2013 free Generally, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Taxact 2013 free You give an advance within 30 days of the time the employee pays or incurs the expense. Taxact 2013 free Your employees adequately account for their expenses within 60 days after the expenses were paid or incurred. Taxact 2013 free Your employees return any excess reimbursement within 120 days after the expenses were paid or incurred. Taxact 2013 free You give a periodic statement (at least quarterly) to your employees that asks them to either return or adequately account for outstanding advances and they comply within 120 days of the date of the statement. Taxact 2013 free How to deduct. Taxact 2013 free   You can claim a deduction for travel, meals, and entertainment expenses if you reimburse your employees for these expenses under an accountable plan. Taxact 2013 free Generally, the amount you can deduct for meals and entertainment is subject to a 50% limit, discussed later. Taxact 2013 free If you are a sole proprietor, or are filing as a single member limited liability company, deduct the travel reimbursement on line 24a and the deductible part of the meals and entertainment reimbursement on line 24b, Schedule C (Form 1040) or line 2, Schedule C-EZ (Form 1040). Taxact 2013 free   If you are filing an income tax return for a corporation, include the reimbursement on the Other deductions line of Form 1120, U. Taxact 2013 free S. Taxact 2013 free Corporation Income Tax Return. Taxact 2013 free If you are filing any other business income tax return, such as a partnership or S corporation return, deduct the reimbursement on the appropriate line of the return as provided in the instructions for that return. Taxact 2013 free Table 11-1. Taxact 2013 free Reporting Reimbursements IF the type of reimbursement (or other expense allowance) arrangement is under THEN the employer reports on Form W-2 An accountable plan with: Actual expense reimbursement:  Adequate accounting made and excess returned No amount. Taxact 2013 free Actual expense reimbursement:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. Taxact 2013 free Per diem or mileage allowance up to the federal rate:  Adequate accounting made and excess returned No amount. Taxact 2013 free Per diem or mileage allowance up to the federal rate:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. Taxact 2013 free The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Taxact 2013 free Per diem or mileage allowance exceeds the federal rate:  Adequate accounting made up to the federal rate only and excess not returned The excess amount as wages in box 1. Taxact 2013 free The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Taxact 2013 free A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan The entire amount as wages in box 1. Taxact 2013 free No reimbursement plan The entire amount as wages in box 1. Taxact 2013 free Per Diem and Car Allowances You can reimburse your employees under an accountable plan based on travel days, miles, or some other fixed allowance. Taxact 2013 free In these cases, your employee is considered to have accounted to you for the amount of the expense that does not exceed the rates established by the federal government. Taxact 2013 free Your employee must actually substantiate to you the other elements of the expense, such as time, place, and business purpose. Taxact 2013 free Federal rate. Taxact 2013 free   The federal rate can be figured using any one of the following methods. Taxact 2013 free For car expenses: The standard mileage rate. Taxact 2013 free A fixed and variable rate (FAVR). Taxact 2013 free For per diem amounts: The regular federal per diem rate. Taxact 2013 free The standard meal allowance. Taxact 2013 free The high-low rate. Taxact 2013 free Car allowance. Taxact 2013 free   Your employee is considered to have accounted to you for car expenses that do not exceed the standard mileage rate. Taxact 2013 free Beginning in 2013, the standard business mileage rate is 56. Taxact 2013 free 5 cents per mile. Taxact 2013 free   You can choose to reimburse your employees using a fixed and variable rate (FAVR) allowance. Taxact 2013 free This is an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your employees' variable operating costs (such as gas, oil, etc. Taxact 2013 free ) plus a flat amount to cover your employees' fixed costs (such as depreciation, insurance, etc. Taxact 2013 free ). Taxact 2013 free For information on using a FAVR allowance, see Revenue Procedure 2010-51, available at www. Taxact 2013 free irs. Taxact 2013 free gov/irb/2010-51_IRB/ar14. Taxact 2013 free html and Notice 2012-72, available at www. Taxact 2013 free irs. Taxact 2013 free gov/irb/2012-50_IRB/ar10. Taxact 2013 free html. Taxact 2013 free Per diem allowance. Taxact 2013 free   If your employee actually substantiates to you the other elements (discussed earlier) of the expenses reimbursed using the per diem allowance, how you report and deduct the allowance depends on whether the allowance is for lodging and meal expenses or for meal expenses only and whether the allowance is more than the federal rate. Taxact 2013 free Regular federal per diem rate. Taxact 2013 free   The regular federal per diem rate is the highest amount the federal government will pay to its employees while away from home on travel. Taxact 2013 free It has two components: Lodging expense, and Meal and incidental expense (M&IE). Taxact 2013 free The rates are different for different locations. Taxact 2013 free Publication 1542 lists the rates in the continental United States. Taxact 2013 free Standard meal allowance. Taxact 2013 free   The federal rate for meal and incidental expenses (M&IE) is the standard meal allowance. Taxact 2013 free You can pay only an M&IE allowance to employees who travel away from home if: You pay the employee for actual expenses for lodging based on receipts submitted to you, You provide for the lodging, You pay for the actual expense of the lodging directly to the provider, You do not have a reasonable belief that lodging expenses were incurred by the employee, or The allowance is computed on a basis similar to that used in computing the employee's wages (that is, number of hours worked or miles traveled). Taxact 2013 free Internet access. Taxact 2013 free    Per diem rates are available on the Internet. Taxact 2013 free You can access per diem rates at www. Taxact 2013 free gsa. Taxact 2013 free gov/perdiemrates. Taxact 2013 free High-low method. Taxact 2013 free   This is a simplified method of computing the federal per diem rate for travel within the continental United States. Taxact 2013 free It eliminates the need to keep a current list of the per diem rate for each city. Taxact 2013 free   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 ($65 for M&IE) for certain high-cost locations. Taxact 2013 free All other areas have a per diem amount of $163 ($52 for M&IE). Taxact 2013 free The high-cost locations eligible for the higher per diem amount under the high-low method are listed in Publication 1542. Taxact 2013 free   Effective October 1, 2013, the per diem rate for high-cost locations increased to $251 ($65 for M&IE). Taxact 2013 free The rate for all other locations increased to $170 ($52 for M&IE). Taxact 2013 free For October, November, and December 2013, you can either continue to use the rates described in the preceding paragraph or change to the new rates. Taxact 2013 free However, you must use the same rate for all employees reimbursed under the high-low method. Taxact 2013 free   For more information about the high-low method, see Notice 2013-65, available at www. Taxact 2013 free irs. Taxact 2013 free gov/irb/2013-44_IRB/ar13. Taxact 2013 free html. Taxact 2013 free See Publication 1542 (available on the Internet at IRS. Taxact 2013 free gov) for the current per diem rates for all locations. Taxact 2013 free Reporting per diem and car allowances. Taxact 2013 free   The following discussion explains how to report per diem and car allowances. Taxact 2013 free The manner in which you report them depends on how the allowance compares to the federal rate. Taxact 2013 free See Table 11-1. Taxact 2013 free Allowance less than or equal to the federal rate. Taxact 2013 free   If your allowance for the employee is less than or equal to the appropriate federal rate, that allowance is not included as part of the employee's pay in box 1 of the employee's Form W-2. Taxact 2013 free Deduct the allowance as travel expenses (including meals that may be subject to the 50% limit, discussed later). Taxact 2013 free See How to deduct under Accountable Plans, earlier. Taxact 2013 free Allowance more than the federal rate. Taxact 2013 free   If your employee's allowance is more than the appropriate federal rate, you must report the allowance as two separate items. Taxact 2013 free   Include the allowance amount up to the federal rate in box 12 (code L) of the employee's Form W-2. Taxact 2013 free Deduct it as travel expenses (as explained above). Taxact 2013 free This part of the allowance is treated as reimbursed under an accountable plan. Taxact 2013 free   Include the amount that is more than the federal rate in box 1 (and in boxes 3 and 5 if they apply) of the employee's Form W-2. Taxact 2013 free Deduct it as wages subject to income tax withholding, social security, Medicare, and federal unemployment taxes. Taxact 2013 free This part of the allowance is treated as reimbursed under a nonaccountable plan as explained later under Nonaccountable Plans. Taxact 2013 free Meals and Entertainment Under an accountable plan, you can generally deduct only 50% of any otherwise deductible business-related meal and entertainment expenses you reimburse your employees. Taxact 2013 free The deduction limit applies even if you reimburse them for 100% of the expenses. Taxact 2013 free Application of the 50% limit. Taxact 2013 free   The 50% deduction limit applies to reimbursements you make to your employees for expenses they incur for meals while traveling away from home on business and for entertaining business customers at your place of business, a restaurant, or another location. Taxact 2013 free It applies to expenses incurred at a business convention or reception, business meeting, or business luncheon at a club. Taxact 2013 free The deduction limit may also apply to meals you furnish on your premises to your employees. Taxact 2013 free Related expenses. Taxact 2013 free   Taxes and tips relating to a meal or entertainment activity you reimburse to your employee under an accountable plan are included in the amount subject to the 50% limit. Taxact 2013 free Reimbursements you make for expenses, such as cover charges for admission to a nightclub, rent paid for a room to hold a dinner or cocktail party, or the amount you pay for parking at a sports arena, are all subject to the 50% limit. Taxact 2013 free However, the cost of transportation to and from an otherwise allowable business meal or a business-related entertainment activity is not subject to the 50% limit. Taxact 2013 free Amount subject to 50% limit. Taxact 2013 free   If you provide your employees with a per diem allowance only for meal and incidental expenses, the amount treated as an expense for food and beverages is the lesser of the following. Taxact 2013 free The per diem allowance. Taxact 2013 free The federal rate for M&IE. Taxact 2013 free   If you provide your employees with a per diem allowance that covers lodging, meals, and incidental expenses, you must treat an amount equal to the federal M&IE rate for the area of travel as an expense for food and beverages. Taxact 2013 free If the per diem allowance you provide is less than the federal per diem rate for the area of travel, you can treat 40% of the per diem allowance as the amount for food and beverages. Taxact 2013 free Meal expenses when subject to “hours of service” limits. Taxact 2013 free   You can deduct 80% of the cost of reimbursed meals your employees consume while away from their tax home on business during, or incident to, any period subject to the Department of Transportation's “hours of service” limits. Taxact 2013 free   See Publication 463 for a detailed discussion of individuals subject to the Department of Transportation's “hours of service” limits. Taxact 2013 free De minimis (minimal) fringe benefit. Taxact 2013 free   The 50% limit does not apply to an expense for food or beverage that is excluded from the gross income of an employee because it is a de minimis fringe benefit. Taxact 2013 free See Publication 15-B for additional information on de minimis fringe benefits. Taxact 2013 free Company cafeteria or executive dining room. Taxact 2013 free   The cost of food and beverages you provide primarily to your employees on your business premises is deductible. Taxact 2013 free This includes the cost of maintaining the facilities for providing the food and beverages. Taxact 2013 free These expenses are subject to the 50% limit unless they qualify as a de minimis fringe benefit, as just discussed, or unless they are compensation to your employees (explained later). Taxact 2013 free Employee activities. Taxact 2013 free   The expense of providing recreational, social, or similar activities (including the use of a facility) for your employees is deductible and is not subject to the 50% limit. Taxact 2013 free The benefit must be primarily for your employees who are not highly compensated. Taxact 2013 free   For this purpose, a highly compensated employee is an employee who meets either of the following requirements. Taxact 2013 free Owned a 10% or more interest in the business during the year or the preceding year. Taxact 2013 free An employee is treated as owning any interest owned by his or her brother, sister, spouse, ancestors, and lineal descendants. Taxact 2013 free Received more than $115,000 in pay for the preceding year. Taxact 2013 free You can choose to include only employees who were also in the top 20% of employees when ranked by pay for the preceding year. Taxact 2013 free   For example, the expenses for food, beverages, and entertainment for a company-wide picnic are not subject to the 50% limit. Taxact 2013 free Meals or entertainment treated as compensation. Taxact 2013 free   The 50% limit does not apply to either of the following. Taxact 2013 free Expenses for meals or entertainment that you treat as: Compensation to an employee who was the recipient of the meals or entertainment, and Wages subject to withholding of federal income tax. Taxact 2013 free Expenses for meals or entertainment if: A recipient of the meals or entertainment who is not your employee has to include the expenses in gross income as compensation for services or as a prize or award, and You include that amount on a Form 1099 issued to the recipient, if a Form 1099 is required. Taxact 2013 free Sales of meals or entertainment. Taxact 2013 free   You can deduct the cost of meals or entertainment (including the use of facilities) you sell to the public. Taxact 2013 free For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is a business expense that is fully deductible. Taxact 2013 free The 50% limit does not apply to this expense. Taxact 2013 free Providing meals or entertainment to general public to promote goodwill. Taxact 2013 free   You can deduct the cost of providing meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. Taxact 2013 free The 50% limit does not apply to this expense. Taxact 2013 free Director, stockholder, or employee meetings. Taxact 2013 free   You can deduct entertainment expenses directly related to business meetings of your employees, partners, stockholders, agents, or directors. Taxact 2013 free You can provide some minor social activities, but the main purpose of the meeting must be your company's business. Taxact 2013 free These expenses are subject to the 50% limit. Taxact 2013 free Trade association meetings. Taxact 2013 free   You can deduct expenses directly related to and necessary for attending business meetings or conventions of certain tax-exempt organizations. Taxact 2013 free These organizations include business leagues, chambers of commerce, real estate boards, and trade and professional associations. Taxact 2013 free Nonaccountable Plans A nonaccountable plan is an arrangement that does not meet the requirements for an accountable plan. Taxact 2013 free All amounts paid, or treated as paid, under a nonaccountable plan are reported as wages on Form W-2. Taxact 2013 free The payments are subject to income tax withholding, social security, Medicare, and federal unemployment taxes. Taxact 2013 free You can deduct the reimbursement as compensation or wages only to the extent it meets the deductibility tests for employees' pay in chapter 2. Taxact 2013 free Deduct the allowable amount as compensation or wages on the appropriate line of your income tax return, as provided in its instructions. Taxact 2013 free Miscellaneous Expenses In addition to travel, meal, and entertainment expenses, there are other expenses you can deduct. Taxact 2013 free Advertising expenses. Taxact 2013 free   You generally can deduct reasonable advertising expenses that are directly related to your business activities. Taxact 2013 free Generally, you cannot deduct amounts paid to influence legislation (i. Taxact 2013 free e. Taxact 2013 free , lobbying). Taxact 2013 free See Lobbying expenses , later. Taxact 2013 free   You can usually deduct as a business expense the cost of institutional or goodwill advertising to keep your name before the public if it relates to business you reasonably expect to gain in the future. Taxact 2013 free For example, the cost of advertising that encourages people to contribute to the Red Cross, to buy U. Taxact 2013 free S. Taxact 2013 free Savings Bonds, or to participate in similar causes is usually deductible. Taxact 2013 free Anticipated liabilities. Taxact 2013 free   Anticipated liabilities or reserves for anticipated liabilities are not deductible. Taxact 2013 free For example, assume you sold 1-year TV service contracts this year totaling $50,000. Taxact 2013 free From experience, you know you will have expenses of about $15,000 in the coming year for these contracts. Taxact 2013 free You cannot deduct any of the $15,000 this year by charging expenses to a reserve or liability account. Taxact 2013 free You can deduct your expenses only when you actually pay or accrue them, depending on your accounting method. Taxact 2013 free Bribes and kickbacks. Taxact 2013 free   Engaging in the payment of bribes or kickbacks is a serious criminal matter. Taxact 2013 free Such activity could result in criminal prosecution. Taxact 2013 free Any payments that appear to have been made, either directly or indirectly, to an official or employee of any government or an agency or instrumentality of any government are not deductible for tax purposes and are in violation of the law. Taxact 2013 free   Payments paid directly or indirectly to a person in violation of any federal or state law (but only if that state law is generally enforced, defined below) that provides for a criminal penalty or for the loss of a license or privilege to engage in a trade or business are also not allowed as a deduction for tax purposes. Taxact 2013 free Meaning of “generally enforced. Taxact 2013 free ”   A state law is considered generally enforced unless it is never enforced or enforced only for infamous persons or persons whose violations are extraordinarily flagrant. Taxact 2013 free For example, a state law is generally enforced unless proper reporting of a violation of the law results in enforcement only under unusual circumstances. Taxact 2013 free Kickbacks. Taxact 2013 free   A kickback is a payment for referring a client, patient, or customer. Taxact 2013 free The common kickback situation occurs when money or property is given to someone as payment for influencing a third party to purchase from, use the services of, or otherwise deal with the person who pays the kickback. Taxact 2013 free In many cases, the person whose business is being sought or enjoyed by the person who pays the kickback is not aware of the payment. Taxact 2013 free   For example, the Yard Corporation is in the business of repairing ships. Taxact 2013 free It returns 10% of the repair bills as kickbacks to the captains and chief officers of the vessels it repairs. Taxact 2013 free Although this practice is considered an ordinary and necessary expense of getting business, it is clearly a violation of a state law that is generally enforced. Taxact 2013 free These expenditures are not deductible for tax purposes, whether or not the owners of the shipyard are subsequently prosecuted. Taxact 2013 free Form 1099-MISC. Taxact 2013 free   It does not matter whether any kickbacks paid during the tax year are deductible on your income tax return in regards to information reporting. Taxact 2013 free See Form 1099-MISC for more information. Taxact 2013 free Car and truck expenses. Taxact 2013 free   The costs of operating a car, truck, or other vehicle in your business are deductible. Taxact 2013 free For more information on how to figure your deduction, see Publication 463. Taxact 2013 free Charitable contributions. Taxact 2013 free   Cash payments to an organization, charitable or otherwise, may be deductible as business expenses if the payments are not charitable contributions or gifts and are directly related to your business. Taxact 2013 free If the payments are charitable contributions or gifts, you cannot deduct them as business expenses. Taxact 2013 free However, corporations (other than S corporations) can deduct charitable contributions on their income tax returns, subject to limitations. Taxact 2013 free See the Instructions for Form 1120 for more information. Taxact 2013 free Sole proprietors, partners in a partnership, or shareholders in an S corporation may be able to deduct charitable contributions made by their business on Schedule A (Form 1040). Taxact 2013 free Example. Taxact 2013 free You paid $15 to a local church for a half-page ad in a program for a concert it is sponsoring. Taxact 2013 free The purpose of the ad was to encourage readers to buy your products. Taxact 2013 free Your payment is not a charitable contribution. Taxact 2013 free You can deduct it as an advertising expense. Taxact 2013 free Example. Taxact 2013 free You made a $100,000 donation to a committee organized by the local Chamber of Commerce to bring a convention to your city, intended to increase business activity, including yours. Taxact 2013 free Your payment is not a charitable contribution. Taxact 2013 free You can deduct it as a business expense. Taxact 2013 free See Publication 526 for a discussion of donated inventory, including capital gain property. Taxact 2013 free Club dues and membership fees. Taxact 2013 free   Generally, you cannot deduct amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or any other social purpose. Taxact 2013 free This includes country clubs, golf and athletic clubs, hotel clubs, sporting clubs, airline clubs, and clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Taxact 2013 free Exception. Taxact 2013 free   The following organizations are not treated as clubs organized for business, pleasure, recreation, or other social purpose unless one of the main purposes is to conduct entertainment activities for members or their guests or to provide members or their guests with access to entertainment facilities. Taxact 2013 free Boards of trade. Taxact 2013 free Business leagues. Taxact 2013 free Chambers of commerce. Taxact 2013 free Civic or public service organizations. Taxact 2013 free Professional organizations such as bar associations and medical associations. Taxact 2013 free Real estate boards. Taxact 2013 free Trade associations. Taxact 2013 free Credit card convenience fees. Taxact 2013 free   Credit card companies charge a fee to businesses who accept their cards. Taxact 2013 free This fee when paid or incurred by the business can be deducted as a business expense. Taxact 2013 free Damages recovered. Taxact 2013 free   Special rules apply to compensation you receive for damages sustained as a result of patent infringement, breach of contract or fiduciary duty, or antitrust violations. Taxact 2013 free You must include this compensation in your income. Taxact 2013 free However, you may be able to take a special deduction. Taxact 2013 free The deduction applies only to amounts recovered for actual economic injury, not any additional amount. Taxact 2013 free The deduction is the smaller of the following. Taxact 2013 free The amount you received or accrued for damages in the tax year reduced by the amount you paid or incurred in the year to recover that amount. Taxact 2013 free Your losses from the injury you have not deducted. Taxact 2013 free Demolition expenses or losses. Taxact 2013 free   Amounts paid or incurred to demolish a structure are not deductible. Taxact 2013 free These amounts are added to the basis of the land where the demolished structure was located. Taxact 2013 free Any loss for the remaining undepreciated basis of a demolished structure would not be recognized until the property is disposed of. Taxact 2013 free Education expenses. Taxact 2013 free   Ordinary and necessary expenses paid for the cost of the education and training of your employees are deductible. Taxact 2013 free See Education Expenses in chapter 2. Taxact 2013 free   You can also deduct the cost of your own education (including certain related travel) related to your trade or business. Taxact 2013 free You must be able to show the education maintains or improves skills required in your trade or business, or that it is required by law or regulations, for keeping your license to practice, status, or job. Taxact 2013 free For example, an attorney can deduct the cost of attending Continuing Legal Education (CLE) classes that are required by the state bar association to maintain his or her license to practice law. Taxact 2013 free   Education expenses you incur to meet the minimum requirements of your present trade or business, or those that qualify you for a new trade or business, are not deductible. Taxact 2013 free This is true even if the education maintains or improves skills presently required in your business. Taxact 2013 free For more information on education expenses, see Publication 970. Taxact 2013 free Franchise, trademark, trade name. Taxact 2013 free   If you buy a franchise, trademark, or trade name, you can deduct the amount you pay or incur as a business expense only if your payments are part of a series of payments that are: Contingent on productivity, use, or disposition of the item, Payable at least annually for the entire term of the transfer agreement, and Substantially equal in amount (or payable under a fixed formula). Taxact 2013 free   When determining the term of the transfer agreement, include all renewal options and any other period for which you and the transferrer reasonably expect the agreement to be renewed. Taxact 2013 free   A franchise includes an agreement that gives one of the parties to the agreement the right to distribute, sell, or provide goods, services, or facilities within a specified area. Taxact 2013 free Impairment-related expenses. Taxact 2013 free   If you are disabled, you can deduct expenses necessary for you to be able to work (impairment-related expenses) as a business expense, rather than as a medical expense. Taxact 2013 free   You are disabled if you have either of the following. Taxact 2013 free A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed. Taxact 2013 free A physical or mental impairment that substantially limits one or more of your major life activities. Taxact 2013 free   The expense qualifies as a business expense if all the following apply. Taxact 2013 free Your work clearly requires the expense for you to satisfactorily perform that work. Taxact 2013 free The goods or services purchased are clearly not needed or used, other than incidentally, in your personal activities. Taxact 2013 free Their treatment is not specifically provided for under other tax law provisions. Taxact 2013 free Example. Taxact 2013 free You are blind. Taxact 2013 free You must use a reader to do your work, both at and away from your place of work. Taxact 2013 free The reader's services are only for your work. Taxact 2013 free You can deduct your expenses for the reader as a business expense. Taxact 2013 free Internet-related expenses. Taxact 2013 free   Generally, you can deduct internet-related expenses including domain registrations fees and webmaster consulting costs. Taxact 2013 free If you are starting a business you may have to amortize these expenses as start-up costs. Taxact 2013 free For more information about amortizing start-up and organizational costs, see chapter 8. Taxact 2013 free Interview expense allowances. Taxact 2013 free   Reimbursements you make to job candidates for transportation or other expenses related to interviews for possible employment are not wages. Taxact 2013 free You can deduct the reimbursements as a business expense. Taxact 2013 free However, expenses for food, beverages, and entertainment are subject to the 50% limit discussed earlier under Meals and Entertainment. Taxact 2013 free Legal and professional fees. Taxact 2013 free   Fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to operating your business are deductible as business expenses. Taxact 2013 free However, usually legal fees you pay to acquire business assets are not deductible. Taxact 2013 free These costs are added to the basis of the property. Taxact 2013 free   Fees that include payments for work of a personal nature (such as drafting a will, or damages arising from a personal injury) are not allowed as a business deduction on Schedule C or C-EZ. Taxact 2013 free If the invoice includes both business and personal charges, compute the business portion as follows: multiply the total amount of the bill by a fraction, the numerator of which is the amount attributable to business matters, the denominator of which is the total amount paid. Taxact 2013 free The result is the portion of the invoice attributable to business expenses. Taxact 2013 free The portion attributable to personal matters is the difference between the total amount and the business portion (computed above). Taxact 2013 free   Legal fees relating to personal tax advice may be deductible on Schedule A (Form 1040), if you itemize deductions. Taxact 2013 free However, the deduction is subject to the 2% limitation on miscellaneous itemized deductions. Taxact 2013 free See Publication 529, Miscellaneous Deductions. Taxact 2013 free Tax preparation fees. Taxact 2013 free   The cost of hiring a tax professional, such as a C. Taxact 2013 free P. Taxact 2013 free A. Taxact 2013 free , to prepare that part of your tax return relating to your business as a sole proprietor is deductible on Schedule C or Schedule C-EZ. Taxact 2013 free Any remaining cost may be deductible on Schedule A (Form 1040) if you itemize deductions. Taxact 2013 free   You can also claim a business deduction for amounts paid or incurred in resolving asserted tax deficiencies for your business operated as a sole proprietor. Taxact 2013 free Licenses and regulatory fees. Taxact 2013 free   Licenses and regulatory fees for your trade or business paid annually to state or local governments generally are deductible. Taxact 2013 free Some licenses and fees may have to be amortized. Taxact 2013 free See chapter 8 for more information. Taxact 2013 free Lobbying expenses. Taxact 2013 free   Generally, lobbying expenses are not deductible. Taxact 2013 free Lobbying expenses include amounts paid or incurred for any of the following activities. Taxact 2013 free Influencing legislation. Taxact 2013 free Participating in or intervening in any political campaign for, or against, any candidate for public office. Taxact 2013 free Attempting to influence the general public, or segments of the public, about elections, legislative matters, or referendums. Taxact 2013 free Communicating directly with covered executive branch officials (defined later) in any attempt to influence the official actions or positions of those officials. Taxact 2013 free Researching, preparing, planning, or coordinating any of the preceding activities. Taxact 2013 free   Your expenses for influencing legislation and communicating directly with a covered executive branch official include a portion of your labor costs and general and administrative costs of your business. Taxact 2013 free For information on making this allocation, see section 1. Taxact 2013 free 162-28 of the regulations. Taxact 2013 free   You cannot claim a charitable or business expense deduction for amounts paid to an organization if both of the following apply. Taxact 2013 free The organization conducts lobbying activities on matters of direct financial interest to your business. Taxact 2013 free A principal purpose of your contribution is to avoid the rules discussed earlier that prohibit a business deduction for lobbying expenses. Taxact 2013 free   If a tax-exempt organization, other than a section 501(c)(3) organization, provides you with a notice on the part of dues that is allocable to nondeductible lobbying and political expenses, you cannot deduct that part of the dues. Taxact 2013 free Covered executive branch official. Taxact 2013 free   For purposes of this discussion, a covered executive branch official is any of the following. Taxact 2013 free The President. Taxact 2013 free The Vice President. Taxact 2013 free Any officer or employee of the White House Office of the Executive Office of the President and the two most senior level officers of each of the other agencies in the Executive Office. Taxact 2013 free Any individual who: Is serving in a position in Level I of the Executive Schedule under section 5312 of title 5, United States Code, Has been designated by the President as having Cabinet-level status, or Is an immediate deputy of an individual listed in item (a) or (b). Taxact 2013 free Exceptions to denial of deduction. Taxact 2013 free   The general denial of the deduction does not apply to the following. Taxact 2013 free Expenses of appearing before, or communicating with, any committee or member of any local council or similar governing body concerning its legislation (local legislation) if the legislation is of direct interest to you or to you and an organization of which you are a member. Taxact 2013 free An Indian tribal government is treated as a local council or similar governing body. Taxact 2013 free Any in-house expenses for influencing legislation and communicating directly with a covered executive branch official if those expenses for the tax year do not exceed $2,000 (excluding overhead expenses). Taxact 2013 free Expenses incurred by taxpayers engaged in the trade or business of lobbying (professional lobbyists) on behalf of another person (but does apply to payments by the other person to the lobbyist for lobbying activities). Taxact 2013 free Moving machinery. Taxact 2013 free   Generally, the cost of moving machinery from one city to another is a deductible expense. Taxact 2013 free So is the cost of moving machinery from one plant to another, or from one part of your plant to another. Taxact 2013 free You can deduct the cost of installing the machinery in the new location. Taxact 2013 free However, you must capitalize the costs of installing or moving newly purchased machinery. Taxact 2013 free Outplacement services. Taxact 2013 free   The costs of outplacement services you provide to your employees to help them find new employment, such as career counseling, résumé assistance, skills assessment, etc. Taxact 2013 free are deductible. Taxact 2013 free   The costs of outplacement services may cover more than one deduction category. Taxact 2013 free For example, deduct as a utilities expense the cost of telephone calls made under this service and deduct as rental expense the cost of renting machinery and equipment for this service. Taxact 2013 free   For information on whether the value of outplacement services is includable in your employees' income, see Publication 15-B. Taxact 2013 free Penalties and fines. Taxact 2013 free   Penalties paid for late performance or nonperformance of a contract are generally deductible. Taxact 2013 free For instance, you own and operate a construction company. Taxact 2013 free Under a contract, you are to finish construction of a building by a certain date. Taxact 2013 free Due to construction delays, the building is not completed and ready for occupancy on the date stipulated in the contract. Taxact 2013 free You are now required to pay an additional amount for each day that completion is delayed beyond the completion date stipulated in the contract. Taxact 2013 free These additional costs are deductible business expenses. Taxact 2013 free   On the other hand, penalties or fines paid to any government agency or instrumentality because of a violation of any law are not deductible. Taxact 2013 free These fines or penalties include the following amounts. Taxact 2013 free Paid because of a conviction for a crime or after a plea of guilty or no contest in a criminal proceeding. Taxact 2013 free Paid as a penalty imposed by federal, state, or local law in a civil action, including certain additions to tax and additional amounts and assessable penalties imposed by the Internal Revenue Code. Taxact 2013 free Paid in settlement of actual or possible liability for a fine or penalty, whether civil or criminal. Taxact 2013 free Forfeited as collateral posted for a proceeding that could result in a fine or penalty. Taxact 2013 free   Examples of nondeductible penalties and fines include the following. Taxact 2013 free Fines for violating city housing codes. Taxact 2013 free Fines paid by truckers for violating state maximum highway weight laws. Taxact 2013 free Fines for violating air quality laws. Taxact 2013 free Civil penalties for violating federal laws regarding mining safety standards and discharges into navigable waters. Taxact 2013 free   A fine or penalty does not include any of the following. Taxact 2013 free Legal fees and related expenses to defend yourself in a prosecution or civil action for a violation of the law imposing the fine or civil penalty. Taxact 2013 free Court costs or stenographic and printing charges. Taxact 2013 free Compensatory damages paid to a government. Taxact 2013 free Political contributions. Taxact 2013 free   Contributions or gifts paid to political parties or candidates are not deductible. Taxact 2013 free In addition, expenses paid or incurred to take part in any political campaign of a candidate for public office are not deductible. Taxact 2013 free Indirect political contributions. Taxact 2013 free   You cannot deduct indirect political contributions and costs of taking part in political activities as business expenses. Taxact 2013 free Examples of nondeductible expenses include the following. Taxact 2013 free Advertising in a convention program of a political party, or in any other publication if any of the proceeds from the publication are for, or intended for, the use of a political party or candidate. Taxact 2013 free Admission to a dinner or program (including, but not limited to, galas, dances, film presentations, parties, and sporting events) if any of the proceeds from the function are for, or intended for, the use of a political party or candidate. Taxact 2013 free Admission to an inaugural ball, gala, parade, concert, or similar event if identified with a political party or candidate. Taxact 2013 free Repairs. Taxact 2013 free   The cost of repairing or improving property used in your trade or business is either a deductible or capital expense. Taxact 2013 free Routine maintenance that keeps your property in a normal efficient operating condition, but that does not materially increase the value or substantially prolong the useful life of the property, is deductible in the year that it is incurred. Taxact 2013 free Otherwise, the cost must be capitalized and depreciated. Taxact 2013 free See Form 4562 and its instructions for how to compute and claim the depreciation deduction. Taxact 2013 free   The cost of repairs includes the costs of labor, supplies, and certain other items. Taxact 2013 free The value of your own labor is not deductible. Taxact 2013 free Examples of repairs include: Reconditioning floors (but not replacement), Repainting the interior and exterior walls of a building, Cleaning and repairing roofs and gutters, and Fixing plumbing leaks (but not replacement of fixtures). Taxact 2013 free Repayments. Taxact 2013 free   If you had to repay an amount you included in your income in an earlier year, you may be able to deduct the amount repaid for the year in which you repaid it. Taxact 2013 free Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Taxact 2013 free Type of deduction. Taxact 2013 free   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Taxact 2013 free For instance, if you repay an amount you previously reported as a capital gain, deduct the repayment as a capital loss on Form 8949. Taxact 2013 free If you reported it as self-employment income, deduct it as a business deduction on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Taxact 2013 free   If you reported the amount as wages, unemployment compensation, or other nonbusiness ordinary income, enter it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is subject to the 2% limitation. Taxact 2013 free However, if the repayment is over $3,000 and Method 1 (discussed later) applies, deduct it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is not subject to the 2% limitation. Taxact 2013 free Repayment—$3,000 or less. Taxact 2013 free   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Taxact 2013 free Repayment—over $3,000. Taxact 2013 free   If the amount you repaid was more than $3,000, you can deduct the repayment, as described earlier. Taxact 2013 free However, you can instead choose to take a tax credit for the year of repayment if you included the income under a “claim of right. Taxact 2013 free ” This means that at the time you included the income, it appeared that you had an unrestricted right to it. Taxact 2013 free If you qualify for this choice, figure your tax under both methods and use the method that results in less tax. Taxact 2013 free Method 1. Taxact 2013 free   Figure your tax for 2013 claiming a deduction for the repaid amount. Taxact 2013 free Method 2. Taxact 2013 free   Figure your tax for 2013 claiming a credit for the repaid amount. Taxact 2013 free Follow these steps. Taxact 2013 free Figure your tax for 2013 without deducting the repaid amount. Taxact 2013 free Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Taxact 2013 free Subtract the tax in (2) from the tax shown on your return for the earlier year. Taxact 2013 free This is the amount of your credit. Taxact 2013 free Subtract the answer in (3) from the tax for 2013 figured without the deduction (step 1). Taxact 2013 free   If Method 1 results in less tax, deduct the amount repaid as discussed earlier under Type of deduction. Taxact 2013 free   If Method 2 results in less tax, claim the credit on line 71 of Form 1040, and write “I. Taxact 2013 free R. Taxact 2013 free C. Taxact 2013 free 1341” next to line 71. Taxact 2013 free Example. Taxact 2013 free For 2012, you filed a return and reported your income on the cash method. Taxact 2013 free In 2013, you repaid $5,000 included in your 2012 gross income under a claim of right. Taxact 2013 free Your filing status in 2013 and 2012 is single. Taxact 2013 free Your income and tax for both years are as follows:   2012  With Income 2012  Without Income Taxable Income $15,000 $10,000 Tax $ 1,819 $ 1,069   2013  Without Deduction 2013  With Deduction Taxable Income $49,950 $44,950 Tax $8,423 $7,173 Your tax under Method 1 is $7,173. Taxact 2013 free Your tax under Method 2 is $7,673, figured as follows: Tax previously determined for 2012 $ 1,819 Less: Tax as refigured − 1,069 Decrease in 2012 tax $ 750 Regular tax liability for 2013 $8,423 Less: Decrease in 2012 tax − 750 Refigured tax for 2013 $ 7,673 Because you pay less tax under Method 1, you should take a deduction for the repayment in 2013. Taxact 2013 free Repayment does not apply. Taxact 2013 free   This discussion does not apply to the following. Taxact 2013 free Deductions for bad debts. Taxact 2013 free Deductions from sales to customers, such as returns and allowances, and similar items. Taxact 2013 free Deductions for legal and other expenses of contesting the repayment. Taxact 2013 free Year of deduction (or credit). Taxact 2013 free   If you use the cash method of accounting, you can take the deduction (or credit, if applicable) for the tax year in which you actually make the repayment. Taxact 2013 free If you use any other accounting method, you can deduct the repayment or claim a credit for it only for the tax year in which it is a proper deduction under your accounting method. Taxact 2013 free For example, if you use the accrual method, you are entitled to the deduction or credit in the tax year in which the obligation for the repayment accrues. Taxact 2013 free Subscriptions. Taxact 2013 free   Subscriptions to professional, technical, and trade journals that deal with your business field are deductible. Taxact 2013 free Supplies and materials. Taxact 2013 free   Unless you have deducted the cost in any earlier year, you generally can deduct the cost of materials and supplies actually consumed and used during the tax year. Taxact 2013 free   If you keep incidental materials and supplies on hand, you can deduct the cost of the incidental materials and supplies you bought during the tax year if all the following requirements are met. Taxact 2013 free You do not keep a record of when they are used. Taxact 2013 free You do not take an inventory of the amount on hand at the beginning and end of the tax year. Taxact 2013 free This method does not distort your income. Taxact 2013 free   You can also deduct the cost of books, professional instruments, equipment, etc. Taxact 2013 free , if you normally use them within a year. Taxact 2013 free However, if the usefulness of these items extends substantially beyond the year they are placed in service, you generally must recover their costs through depreciation. Taxact 2013 free For more information regarding depreciation see Publication 946, How To Depreciate Property. Taxact 2013 free Utilities. Taxact 2013 free   Business expenses for heat, lights, power, telephone service, and water and sewerage are deductible. Taxact 2013 free However, any part due to personal use is not deductible. Taxact 2013 free Telephone. Taxact 2013 free   You cannot deduct the cost of basic local telephone service (including any taxes) for the first telephone line you have in your home, even if you have an office in your home. Taxact 2013 free However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. Taxact 2013 free Prev  Up  Next   Home   More Online Publications