Employee Withholding Agreement Form Wt-4a (Page 2 of 2) in pdf

How to file

Completing the worksheet for the Employee Withholding Agreement

Complete both the WT-4A worksheet and the withholding agreement. Provide

Line 2. Refer to the Wisconsin income reported on line 13 of Form 1, line 12

of Form 1A, line 1 of Form WI-Z or line 32 of Form 1NPR of your Wisconsin

one copy of the worksheet and the withholding agreement to your employer.

Mail another copy to the Department of Revenue within 10 days after the

income tax return. Your 2010 Wisconsin estimated income should be computed

WT-4A is filed with your employer.

in the same manner as you computed your 2009 Wisconsin income, taking

into account any changes you expect to occur in 2010.

If you do not send a copy of Form WT-4A (including the worksheet) to the

Line 3. Your exemptions are $700 for yourself, $700 for your spouse if filing

Department within 10 days, the law provides for a $10 penalty to be imposed

a joint return, and $700 for each dependent. Add $250 to the total if you are

against you.

65 years of age or over and, add $250 if your spouse is 65 years of age or

over. (Exception: If you are claimed as a dependent on someone else's return,

Expiration date of Form WT-4A

you do not qualify for an exemption.) Nonresidents and part-year residents

Form WT-4A will expire on April 30, 2011 for 2010 calendar year filers. Calen-

prorate the standard deduction as follows: (1) Figure your standard deduction

dar year filers should place an “X” in the April 30, 2011 box on Form WT-4A.

using your federal adjusted gross income instead of your Wisconsin income,

For fiscal year filers, the agreement will expire on the last day of the fourth

and (2) prorate using the ratio of Wisconsin income to federal adjusted gross

month following the close of their fiscal year. Fiscal year filers should enter

income. Exemptions must also be prorated using the same ratio.

the appropriate expiration date in the space provided on Form WT-4A and

place an “X” in the box.

Line 6. Refer to a 2009 Wisconsin Form 1, Form 1A, Form WI-Z, or

Form 1NPR.

How to amend your agreement

Where to get forms and assistance

If you have already filed Form WT-4A and you have a substantial increase

You may obtain additional forms and assistance in preparing Form WT-4A at

or decrease in your 2010 estimated tax liability, you should fill out a new

the following Department of Revenue offices:

Form WT-4A. Write the word “AMENDED” at the top of the new form. File one

copy of the amended Form WT-4A with your employer and mail one copy to the

Appleton – 265 W Northland Avenue

Department of Revenue within 10 days after it is filed with your employer.

• (920) 832-2727

Eau Claire – State Office Bldg, 718 W Clairemont Ave

Revocation and penalties

• (715) 836-2811

If the Department determines that the amount to be withheld per the Employee

Withholding Agreement, Form WT-4A, is insufficient, the Department may void

Madison

– 2135 Rimrock Road

• (608) 266-2772

the agreement by notification to the employer and employee.

Milwaukee – State Office Bldg, 819 N 6th St, Rm 408

If an employee enters into an agreement with the intent to defeat or evade

• (414) 227-4000

the proper withholding of tax, the employee will be subject to a penalty equal

to the difference between the amount required to be withheld and the amount

In addition to the above offices, the department has branch offices throughout

actually withheld for the period that the agreement was in effect. Any employee

Wisconsin that provide assistance on a limited schedule. Consult your local

who willfully supplies an employer with false or fraudulent information regard-

telephone directory for the branch office nearest you.

ing an Employee Withholding Agreement with the intent to defeat or evade

the proper withholding of tax may be imprisoned not more than 6 months, or

fined not more than $500 plus the cost of prosecution, or both.

2010 Standard Deduction Schedules

2010 Tax Rate Schedules for Full-Year Residents*

Schedule A

Schedule for Single Taxpayers

– Single, Head of Household, Estates and Trusts

If Wisconsin income is:

The 2010 Standard

If taxable income is:

The 2010

Deduction is:

Gross Tax is:

but

of the

but

of the

over –

not over –

amount over –

over –

not over –

amount over –

$50

830

$ 13,409

$ 9,300

$50

830

$ 10,070

4.60% ..............$ 0

13,409

90,910

9,300 less 12% ........... $ 13,410

10,070

20,130

463.22 + 6.15% ...................10,070

90,910 or over

20,130

151,000

1,081.91 + 6.50% ...................20,130

151,000

221,660

9,588.46 + 6.75% .................151,000

Schedule for Head of Household

221,660 or over

14,358.01 + 7.75% .................221,660

If Wisconsin income is:

The 2010 Standard

Deduction is:

Schedule B

but

of the

– Married Filing Jointly

over –

not over –

amount over –

If taxable income is:

The 2010

$50

830

$ 13,409

$ 12,010

Gross Tax is:

but

of the

13,409

39,183

12,010 less 22.515% .... $ 13,410

over –

not over –

amount over –

39,183

90,910

9,300 less 12% .............. 13,410

$50

830

$ 13,420

4.60% ..............$ 0

90,910 or over

13,420

26,850

617.32 + 6.15% ...................13,420

26,850

201,340

1,443.27 + 6.50% ...................26,850

Schedule for Married Filing Jointly

201,340

295,550

12,785.12 + 6.75% .................201,340

If Wisconsin income is:

The 2010 Standard

295,550 or over

19,144.30 + 7.75% .................295,550

Deduction is:

but

of the

over –

not over –

amount over –

Schedule C

– Married Filing Separately

$50

830

$ 18,819

$ 16,750

If taxable income is:

The 2010

18,819

103,510

16,750 less 19.778% .... $ 18,820

Gross Tax is:

but

of the

103,510 or over

over –

not over –

amount over –

$50

830

$ 6,710

4.60% ..............$ 0

Schedule for Married Filing Separately

6,710

13,420

308.66 + 6.15% .....................6,710

If Wisconsin income is:

The 2010 Standard

13,420

100,670

721.33 + 6.50% ...................13,420

Deduction is:

but

of the

100,670

147,770

6,392.58 + 6.75% .................100,670

over –

not over –

amount over –

147,770 or over

9,571.83 + 7.75% .................147,770

$50

830

$ 8,939

$ 7,960

8,939

49,187

7,960 less 19.778% ..... $ 8,940

*Nonresidents and part-year residents must prorate the tax brackets (amounts

49,187 or over

appearing in the first two columns of the 2010 Tax Rate Schedules) based on the ratio

of their Wisconsin income to their federal adjusted gross income. For example, for

a single individual the tax brackets are $10,070, $10,060, $130,870, and $70,660.

EMPLOYEE – File a copy of this agreement with your employer and,

Assuming the individual has a ratio of 20%, the first $2,014 ($10,070 x .20) of taxable

within 10 days, send a copy to:

income is taxed at 4.6%, the next $2,012 ($10,060 x .20) is taxed at 6.15%, the next

Wisconsin Dept of Revenue

$26,174 ($130,870 x .20) is taxed at 6.5%, the next $14,132 ($70,660 x .20) is taxed

Mail Stop 5-144

at 6.75%, and taxable income over $44,332 is taxed at 7.75%.

PO Box 8906

Madison WI 53708-8906

Employee Withholding Agreement Form Wt-4a Page 2

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