Income Tax Withholding Tables And Instructions For Employers Page 61

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Head of Household - Daily or Miscellaneous Payroll Period
If the wages are -
And the number of withholding allowances claimed is -
At
But less
0
1
2
3
4
5
6
7
8
9
10
least
than
The amount of income tax to be withheld is -
194
197
12
11
11
10
9
8
8
7
6
6
5
197
200
12
11
11
10
9
9
8
7
7
6
5
200
203
12
12
11
10
10
9
8
8
7
6
6
203
206
12
12
11
10
10
9
8
8
7
6
6
206
209
13
12
11
11
10
9
9
8
7
7
6
209
212
13
12
12
11
10
10
9
8
8
7
6
212
215
13
12
12
11
10
10
9
8
8
7
6
215
218
13
13
12
11
11
10
9
9
8
7
7
218
221
14
13
12
12
11
10
9
9
8
7
7
221
224
14
13
12
12
11
10
10
9
8
8
7
224
227
14
13
13
12
11
11
10
9
9
8
7
227
230
14
13
13
12
11
11
10
9
9
8
7
230
233
14
14
13
12
12
11
10
10
9
8
8
233
236
15
14
13
13
12
11
11
10
9
9
8
236
239
15
14
13
13
12
11
11
10
9
9
8
239
242
15
14
14
13
12
12
11
10
10
9
8
242
245
15
15
14
13
13
12
11
10
10
9
8
245
248
15
15
14
13
13
12
11
11
10
9
9
248
251
16
15
14
14
13
12
12
11
10
10
9
251
254
16
15
14
14
13
12
12
11
10
10
9
254
257
16
15
15
14
13
13
12
11
11
10
9
257
260
16
16
15
14
14
13
12
12
11
10
10
260
263
16
16
15
14
14
13
12
12
11
10
10
263
266
17
16
15
15
14
13
13
12
11
11
10
266
269
17
16
16
15
14
14
13
12
12
11
10
269
272
17
16
16
15
14
14
13
12
12
11
10
272
275
17
17
16
15
15
14
13
13
12
11
11
275
278
18
17
16
15
15
14
13
13
12
11
11
278
281
18
17
16
16
15
14
14
13
12
12
11
281
284
18
17
17
16
15
15
14
13
13
12
11
284 and over use the percentage method on page 14.
Use of the Daily or Miscellaneous Table
Irregular Wage Payments:
The daily or miscellaneous table is used for regular pay periods of less than one week. It is also used in the case of
any employer who has no payroll period. This method requires a determination of the number of days in the period
covered by the wage payments excluding Sundays and holidays. If the wages are unrelated to a specific length of time
(for example, commissions paid on completion of a sale), count back to the number of days from the date of payment
to the latest of these three events: (a) the last payment of wages made during the same calendar year, (b) the date
employment began if it is during the same calendar year, or (c) January 1 of the same year.
Example:
To find the amount of income tax to be withheld for other than a daily payroll period, determine the average daily
wage in the miscellaneous period, select the amount of tax from the table, and multiply that amount by the number of
days in the period. A single person maintaining a household claiming two allowances on his Form NC-4 is employed for
three days each week and his total wages for the three days, computed on an hourly basis, is $271.00. The amount of
income tax to be withheld is computed as follows:
Total wage payment................................................................................................................................. $271.00
Average Daily Wage (total divided by three) ............................................................................................ $90.33
Tax on average daily wage (from bracket for $89.00 - $92.00) and column for two allowances................
$3.00
Total tax to be withheld (tax on average daily wage multiplied by three) ..................................................
$9.00
Supplemental Wage Payments:
NOTE: The daily or miscellaneous table is not to be used for employees who have a regular payroll period and receive
in addition to their regular pay, but not at the same time, supplemental wage payments such as bonuses, overtime pay,
commissions, etc. If such supplemental wages are paid, see Supplemental Wage section 12 in these instructions.
Page 61

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