Early Release Copies Of The 2010 Percentage Method Income Tax Withholding And Advance Earned Income Credit Payment Tables Worksheet Page 8

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Additional Withholding for Pensions for 2010
Approximate Offset to Withholding Reductions for the Making Work Pay Credit.
To be used only in conjunction with the withholding tables found in Publication 15.
TABLE 1—MONTHLY Payment Period
(a) For payees using the SINGLE withholding rate schedule —
(b) For payees using the MARRIED withholding rate schedule —
If the pension payment
If the pension payment
(before subtracting the
(before subtracting the
value of withholding
value of withholding
allowances) is:
Then, the additional withholding amount is:
allowances) is:
Then, the additional withholding amount is:
Over —
But not over —
Over —
But not over —
Not over $779.00 . . . . . . $0
Not over $1,558.00 . . . . . $0
$779.00 — $1,113.00
$0.00 plus 10% of the excess over $779.00
$1,558.00 — $2,058.00
$0.00 plus 10% of the excess over $1,558
$1,113.00 — $6,250.00
$33.40
$2,058.00 — $8,750.00
$50.00
$6,250.00 — $8,523.00
$33.40 less 2% of the excess over $6,250.00
$8,750.00 — $11,250.00
$50.00 less 2% of the excess over $8,750.00
$8,523.00 . . . . . . . . . . ($12.06)
$11,250.00 . . . . . . . . . . . $0.00
TABLE 2—SEMIMONTHLY Payment Period
(a) For payees using the SINGLE withholding rate schedule —
(b) For payees using the MARRIED withholding rate schedule —
If the pension payment
If the pension payment
(before subtracting the
(before subtracting the
value of withholding
value of withholding
allowances) is:
Then, the additional withholding amount is:
allowances) is:
Then, the additional withholding amount is:
Over —
But not over —
Over —
But not over —
Not over $390.00 . . . . . . $0
Not over $779.00 . . . . . . . $0
$390.00
— $556.00
$0.00 plus 10% of the excess over $390.00
$779.00 — $1,029.00
$0.00 plus 10% of the excess over $779.00
$556.00 — $3,430.00
$16.60
$1,029.00 — $4,375.00
$25.00
$3,430.00 — $4,260.00
$16.60 less 2% of the excess over $3,430.00
$4,375.00 — $5,625.00
$25.00 less 2% of the excess over $4,375.00
$4,260.00 . . . . . . . . . . $0.00
$5,625.00 . . . . . . . . . . . $0.00
TABLE 3—BIWEEKLY Payment Period
(a) For payees using the SINGLE withholding rate schedule —
(b) For payees using the MARRIED withholding rate schedule —
If the pension payment
If the pension payment
(before subtracting the
(before subtracting the
value of withholding
value of withholding
allowances) is:
Then, the additional withholding amount is:
allowances) is:
Then, the additional withholding amount is:
Over —
But not over —
Over —
But not over —
Not over $360.00 . . . . . . $0
Not over $719.00 . . . . . . . $0
$360.00
— $513.00
$0.00 plus 10% of the excess over $360.00
$719.00
— $950.00
$0.00 plus 10% of the excess over $719.00
$513.00 — $2,885.00
$15.30
$950.00 — $4,038.00
$23.10
$2,885.00 — $3,654.00
$15.30 less 2% of the excess over $2,885.00
$4,038.00 — $5,615.00
$23.10 less 2% of the excess over $4,038.00
$3,654.00 . . . . . . . . . . ($0.08)
$5,615.00 . . . . . . . . . . . ($8.44)
TABLE 4—WEEKLY Payment Period
(a) For payees using the SINGLE withholding rate schedule —
(b) For payees using the MARRIED withholding rate schedule —
If the pension payment
If the pension payment
(before subtracting the
(before subtracting the
value of withholding
value of withholding
allowances) is:
Then, the additional withholding amount is:
allowances) is:
Then, the additional withholding amount is:
Over —
But not over —
Over —
But not over —
Not over $180.00 . . . . . . $0
Not over $360.00 . . . . . . . $0
$180.00
— $257.00
$0.00 plus 10% of the excess over $180.00
$360.00
— $475.00
$0.00 plus 10% of the excess over $360.00
$257.00 — $1,442.00
$7.70
$475.00 — $2,019.00
$11.50
$1,442.00 — $1,828.00
$7.70 less 2% of the excess over $1,442.00
$2,019.00 — $2,599.00
$11.50 less 2% of the excess over $2,019.00
$1,828.00 . . . . . . . . . . ($0.02)
$2,599.00 . . . . . . . . . . . ($0.10)
Catalog No. 21974B

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