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Free irs tax filing online 3. Free irs tax filing online   Filing Information for Individuals in Certain U. Free irs tax filing online S. Free irs tax filing online Possessions Table of Contents American SamoaWhere To Get Forms and Information Which Returns To File Special Rules for American Samoa Double Taxation The Commonwealth of Puerto RicoWhere To Get Forms and Information Which Returns To File Special Rules for Puerto Rico Double Taxation The Commonwealth of the Northern Mariana IslandsWhere To Get Forms and Information Which Return To File Special Rules for the CNMI Double Taxation GuamWhere To Get Forms and Information Which Return To File Special Rules for Guam Double Taxation The U. Free irs tax filing online S. Free irs tax filing online Virgin IslandsWhere To Get Forms and Information Which Return To File Special Rules for the USVI Double Taxation If you have income from American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, you may have to file a tax return with the tax department of that possession. Free irs tax filing online Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. Free irs tax filing online S. Free irs tax filing online Internal Revenue Service. Free irs tax filing online This chapter covers the general rules for filing returns in the five possessions. Free irs tax filing online You must first determine if you are a bona fide resident of the relevant possession. Free irs tax filing online See chapter 1 for a discussion of the requirements you must meet. Free irs tax filing online You should ask for forms and advice about the filing of possession tax returns from that possession's tax department, not the Internal Revenue Service. Free irs tax filing online Contact information is listed in this chapter under the heading for each possession. Free irs tax filing online American Samoa American Samoa has its own separate and independent tax system. Free irs tax filing online Although its tax laws are modeled on the U. Free irs tax filing online S. Free irs tax filing online Internal Revenue Code, there are certain differences. Free irs tax filing online Where To Get Forms and Information Requests for advice about matters connected with Samoan taxation should be sent to: American Samoa Government Tax Office  Executive Office Building First Floor Pago Pago, AS 96799 The phone number is (684) 633-4181. Free irs tax filing online The fax number is (684) 633-1513. Free irs tax filing online You can get forms and publications at www. Free irs tax filing online americansamoa. Free irs tax filing online gov. Free irs tax filing online The addresses and phone numbers listed above are subject to change. Free irs tax filing online Which Returns To File Your residency status and your source of income with regard to American Samoa determine whether you file your return and pay your tax to American Samoa, to the United States, or to both. Free irs tax filing online In addition to the information below that is categorized by residency status, the Special Rules for American Samoa section (later) contains important information for determining the correct forms to file. Free irs tax filing online Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. Free irs tax filing online S. Free irs tax filing online tax on their American Samoa source income. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien. Free irs tax filing online   If you are a U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. Free irs tax filing online An American Samoa tax return reporting your gross income from worldwide sources. Free irs tax filing online If you report non-American Samoa source income on your American Samoa tax return, you can claim a credit against your American Samoa tax liability for income taxes paid on that income to the United States, a foreign country, or another possession. Free irs tax filing online A U. Free irs tax filing online S. Free irs tax filing online tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. Free irs tax filing online However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. Free irs tax filing online S. Free irs tax filing online Government employees under Special Rules for American Samoa, later). Free irs tax filing online To exclude American Samoa source income, attach a completed Form 4563 to your U. Free irs tax filing online S. Free irs tax filing online tax return (see Form 4563 for more information). Free irs tax filing online If you are excluding American Samoa source income on your U. Free irs tax filing online S. Free irs tax filing online tax return, you will not be allowed any deductions from gross income or credits against tax that are directly or indirectly allocable to the exempt income. Free irs tax filing online For more information, see Special Rules for Completing Your U. Free irs tax filing online S. Free irs tax filing online Tax Return in chapter 4. Free irs tax filing online Nonresident alien. Free irs tax filing online   If you are a bona fide resident of American Samoa during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. Free irs tax filing online An American Samoa tax return reporting worldwide income. Free irs tax filing online A U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040, U. Free irs tax filing online S. Free irs tax filing online Individual Income Tax Return) reporting income from worldwide sources, but excluding American Samoa source income other than amounts for services performed as an employee of the United States or any of its agencies. Free irs tax filing online For more information, see U. Free irs tax filing online S. Free irs tax filing online Government employees under Special Rules for American Samoa, later. Free irs tax filing online To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. Free irs tax filing online S. Free irs tax filing online tax return (see Form 4563 , below, for more information). Free irs tax filing online For all other tax purposes, however, you will be treated as a nonresident alien individual. Free irs tax filing online For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. Free irs tax filing online There are also limitations on what deductions and credits are allowed. Free irs tax filing online See Publication 519 for more information. Free irs tax filing online Form 4563. Free irs tax filing online   If you must file a U. Free irs tax filing online S. Free irs tax filing online income tax return and you qualify to exclude any of your income from American Samoa, claim the exclusion by completing Form 4563 and attaching it to your Form 1040. Free irs tax filing online Form 4563 cannot be filed by itself. Free irs tax filing online There is an example of a filled-in Form 4563 in chapter 5. Free irs tax filing online   If you are a bona fide resident of American Samoa during the entire tax year and you are not including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments (including Form 4563) to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments (including Form 4563) to: Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. Free irs tax filing online Self-employment tax. Free irs tax filing online   If you are not required to file a U. Free irs tax filing online S. Free irs tax filing online tax return but have income that is effectively connected with a trade or business in American Samoa, you must file Form 1040-SS with the United States. Free irs tax filing online On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. Free irs tax filing online Additional Medicare Tax. Free irs tax filing online   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free irs tax filing online Also, you may need to report Additional Medicare Tax withheld by your employer. Free irs tax filing online For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free irs tax filing online S. Free irs tax filing online Tax Return in chapter 4. Free irs tax filing online Net Investment Income Tax. Free irs tax filing online   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free irs tax filing online 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Free irs tax filing online The NIIT will apply to a bona fide resident of American Samoa if a taxpayer has modified adjusted gross income from sources outside of American Samoa that exceeds a specified threshold amount, e. Free irs tax filing online g. Free irs tax filing online , $200,000 for single filers. Free irs tax filing online The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free irs tax filing online See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free irs tax filing online Estimated tax payments. Free irs tax filing online   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES, Estimated Tax for Individuals. Free irs tax filing online   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. Free irs tax filing online irs. Free irs tax filing online gov/e-pay. Free irs tax filing online   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. Free irs tax filing online Not a Bona Fide Resident of American Samoa An individual who is not a bona fide resident of American Samoa for the tax year generally files both U. Free irs tax filing online S. Free irs tax filing online and American Samoa tax returns, and claims a foreign tax credit on the U. Free irs tax filing online S. Free irs tax filing online return for taxes paid to American Samoa. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien. Free irs tax filing online   If you are a U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien but not a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. Free irs tax filing online An American Samoa tax return reporting only your income from sources within American Samoa. Free irs tax filing online Wages for services performed in American Samoa, whether for a private employer, the U. Free irs tax filing online S. Free irs tax filing online Government, or otherwise, is income from sources within American Samoa. Free irs tax filing online A U. Free irs tax filing online S. Free irs tax filing online tax return reporting your income from worldwide sources. Free irs tax filing online You can take a credit against your U. Free irs tax filing online S. Free irs tax filing online tax liability if you paid income taxes to American Samoa (or other possession or foreign country) and reported income from those sources on your U. Free irs tax filing online S. Free irs tax filing online tax return. Free irs tax filing online De minimis exception to determining source of income. Free irs tax filing online   In certain situations you will not have income from a possession. Free irs tax filing online See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free irs tax filing online Nonresident alien. Free irs tax filing online   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of American Samoa for the entire tax year, you generally must file the following returns. Free irs tax filing online An American Samoa tax return reporting only your income from sources within American Samoa. Free irs tax filing online In this situation, wages for services performed in American Samoa, whether for a private employer, the U. Free irs tax filing online S. Free irs tax filing online Government, or otherwise, is income from sources within American Samoa. Free irs tax filing online A U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040NR, U. Free irs tax filing online S. Free irs tax filing online Nonresident Alien Income Tax Return) reporting U. Free irs tax filing online S. Free irs tax filing online source income according to the rules for a nonresident alien. Free irs tax filing online See the Instructions for Form 1040NR. Free irs tax filing online   If you are not a bona fide resident of American Samoa during the entire tax year, and you are not including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments to: Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. Free irs tax filing online Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online Armed Forces. Free irs tax filing online   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. Free irs tax filing online Civilian spouse of active duty member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces. Free irs tax filing online   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Free irs tax filing online However, if your tax residence is one of the 50 states or the District of Columbia and your only income from American Samoa is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040) and a state and/or local tax return, if required. Free irs tax filing online If you have income from American Samoa other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), contact the local tax administration for guidance. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online Government employees. Free irs tax filing online   If you are employed in American Samoa by the U. Free irs tax filing online S. Free irs tax filing online Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. Free irs tax filing online Whether you are subject to tax by American Samoa on your non-American Samoa source income depends on your status in American Samoa as a bona fide resident. Free irs tax filing online   Wages and salaries paid to employees of the U. Free irs tax filing online S. Free irs tax filing online Government and its agencies are also subject to U. Free irs tax filing online S. Free irs tax filing online federal income tax. Free irs tax filing online These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. Free irs tax filing online   For tax years ending after April 9, 2008, wages and salaries paid to bona fide residents by the Government of American Samoa can be excluded on the U. Free irs tax filing online S. Free irs tax filing online tax return. Free irs tax filing online   If you report government wages on both your U. Free irs tax filing online S. Free irs tax filing online and American Samoa tax returns, you can take a credit on your U. Free irs tax filing online S. Free irs tax filing online tax return for income taxes paid or accrued to American Samoa. Free irs tax filing online Figure the credit on Form 1116, and attach that form to your U. Free irs tax filing online S. Free irs tax filing online tax return, Form 1040. Free irs tax filing online Show your wages paid for services performed in American Samoa on Form 1116, line 1a, enter “American Samoa” on line g, and check box b above Part I. Free irs tax filing online Moving expense deduction. Free irs tax filing online   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. Free irs tax filing online Likewise, the expenses of a move back to the United States are generally attributable to U. Free irs tax filing online S. Free irs tax filing online earned income. Free irs tax filing online   If your move was to American Samoa, report your deduction for moving expenses as follows. Free irs tax filing online If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. Free irs tax filing online If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. Free irs tax filing online S. Free irs tax filing online tax returns. Free irs tax filing online Also, for purposes of a tax credit against your U. Free irs tax filing online S. Free irs tax filing online tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Free irs tax filing online   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. Free irs tax filing online Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. Free irs tax filing online See Double Taxation in chapter 4. Free irs tax filing online The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. Free irs tax filing online Although it is modeled after the U. Free irs tax filing online S. Free irs tax filing online system, there are differences in law and tax rates. Free irs tax filing online Where To Get Forms and Information Requests for information about the filing of Puerto Rico tax returns should be addressed to: Departamento de Hacienda Negociado de Asistencia Contributiva  P. Free irs tax filing online O. Free irs tax filing online Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. Free irs tax filing online    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. Free irs tax filing online You can access the Hacienda website at www. Free irs tax filing online hacienda. Free irs tax filing online gobierno. Free irs tax filing online pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. Free irs tax filing online gobierno. Free irs tax filing online pr. Free irs tax filing online The addresses and phone numbers listed above are subject to change. Free irs tax filing online Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. Free irs tax filing online The income reported on each return depends on your residency status in Puerto Rico. Free irs tax filing online To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. Free irs tax filing online Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien. Free irs tax filing online   If you are a U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien and also a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. Free irs tax filing online A Puerto Rico tax return reporting income from worldwide sources. Free irs tax filing online If you report U. Free irs tax filing online S. Free irs tax filing online source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. Free irs tax filing online A U. Free irs tax filing online S. Free irs tax filing online tax return reporting income from worldwide sources, but excluding Puerto Rico source income. Free irs tax filing online However, see U. Free irs tax filing online S. Free irs tax filing online Government employees under Special Rules for Puerto Rico, later, for an exception. Free irs tax filing online If you are excluding Puerto Rico income on your U. Free irs tax filing online S. Free irs tax filing online tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. Free irs tax filing online For more information, see Special Rules for Completing Your U. Free irs tax filing online S. Free irs tax filing online Tax Return in chapter 4. Free irs tax filing online If all of your income is from Puerto Rico sources, you are not required to file a U. Free irs tax filing online S. Free irs tax filing online tax return. Free irs tax filing online However, if you have self-employment income, see Self-employment tax , later. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online citizen only. Free irs tax filing online   If you are a U. Free irs tax filing online S. Free irs tax filing online citizen, you may also qualify under these rules if you have been a bona fide resident of Puerto Rico for at least 2 years before moving from Puerto Rico. Free irs tax filing online In this case, you can exclude your income derived from sources within Puerto Rico (but not wages and salaries received as an employee of the U. Free irs tax filing online S. Free irs tax filing online Government or its agencies) that you earned before the date you changed your residence. Free irs tax filing online For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. Free irs tax filing online Nonresident alien. Free irs tax filing online   If you are a bona fide resident of Puerto Rico during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. Free irs tax filing online A Puerto Rico tax return reporting income from worldwide sources. Free irs tax filing online If you report U. Free irs tax filing online S. Free irs tax filing online source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. Free irs tax filing online A U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040) reporting income from worldwide sources, but excluding Puerto Rico source income (other than amounts for services performed as an employee of the United States or any of its agencies). Free irs tax filing online For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. Free irs tax filing online For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. Free irs tax filing online There are also limitations on what deductions and credits are allowed. Free irs tax filing online See Publication 519 for more information. Free irs tax filing online Self-employment tax. Free irs tax filing online   If you have no U. Free irs tax filing online S. Free irs tax filing online filing requirement but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS or Form 1040-PR with the United States to report your self-employment income and, if necessary, pay self-employment tax. Free irs tax filing online Additional Medicare Tax. Free irs tax filing online   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free irs tax filing online Also, you may need to report Additional Medicare Tax withheld by your employer. Free irs tax filing online For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free irs tax filing online S. Free irs tax filing online Tax Return in chapter 4. Free irs tax filing online Net Investment Income Tax. Free irs tax filing online   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. Free irs tax filing online 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Free irs tax filing online The NIIT will apply to a bona fide resident of Puerto Rico if a taxpayer has modified adjusted gross income from sources outside of Puerto Rico that exceeds a specified threshold amount, e. Free irs tax filing online g. Free irs tax filing online , $200,000 for single filers. Free irs tax filing online The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free irs tax filing online See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. Free irs tax filing online Estimated tax payments. Free irs tax filing online   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES (or Form 1040-ES(PR)). Free irs tax filing online   To pay by check or money order, send your payment with the Form 1040-ES (or Form 1040-ES(PR)) payment voucher to: Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. Free irs tax filing online irs. Free irs tax filing online gov/e-pay. Free irs tax filing online   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. Free irs tax filing online Not a Bona Fide Resident of Puerto Rico An individual who is not a bona fide resident of Puerto Rico for the tax year generally files tax returns with both Puerto Rico and the United States. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien. Free irs tax filing online   If you are a U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien but not a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. Free irs tax filing online A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free irs tax filing online Wages for services performed in Puerto Rico, whether for a private employer, the U. Free irs tax filing online S. Free irs tax filing online Government, or otherwise, is income from Puerto Rico sources. Free irs tax filing online A U. Free irs tax filing online S. Free irs tax filing online tax return reporting income from worldwide sources. Free irs tax filing online Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rico income that is not exempt from U. Free irs tax filing online S. Free irs tax filing online taxes (see chapter 4 for more information). Free irs tax filing online Nonresident alien. Free irs tax filing online   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Puerto Rico for the entire tax year, you generally must file the following returns. Free irs tax filing online A Puerto Rico tax return reporting only your income from Puerto Rico sources. Free irs tax filing online Wages for services performed in Puerto Rico, whether for a private employer, the U. Free irs tax filing online S. Free irs tax filing online Government, or otherwise, is income from Puerto Rico sources. Free irs tax filing online A U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040NR) according to the rules for a nonresident alien. Free irs tax filing online See the Instructions for Form 1040NR. Free irs tax filing online De minimis exception to determining source of income. Free irs tax filing online   In certain situations you will not have income from a possession. Free irs tax filing online See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free irs tax filing online Use the addresses listed below to file your U. Free irs tax filing online S. Free irs tax filing online and Puerto Rico income tax returns. Free irs tax filing online If you are not including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments to: Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1303 Charlotte, NC 28201-1303 USA If you request a refund on your Puerto Rico return, send your Puerto Rico tax return and all attachments to: Departamento de Hacienda P. Free irs tax filing online O. Free irs tax filing online Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. Free irs tax filing online O. Free irs tax filing online Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. Free irs tax filing online S. Free irs tax filing online and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online Government employees. Free irs tax filing online   Wages and cost-of-living allowances paid by the U. Free irs tax filing online S. Free irs tax filing online Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. Free irs tax filing online However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. Free irs tax filing online S. Free irs tax filing online tax. Free irs tax filing online In order to claim this exclusion, you must: Include with your Puerto Rico tax return evidence to show the amount received during the year, and Be in full compliance with your Puerto Rico tax responsibilities. Free irs tax filing online   These wages are also subject to U. Free irs tax filing online S. Free irs tax filing online tax, but the cost-of-living allowances are excludable. Free irs tax filing online A foreign tax credit is available in order to avoid double taxation. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online Armed Forces. Free irs tax filing online   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. Free irs tax filing online Civilian spouse of active duty member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces. Free irs tax filing online   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. Free irs tax filing online However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Puerto Rico is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040) and a state and/or local tax return, if required. Free irs tax filing online If you have income from Puerto Rico other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1 ), contact the Hacienda for guidance. Free irs tax filing online Income from sources outside Puerto Rico and the United States. Free irs tax filing online   If you are a U. Free irs tax filing online S. Free irs tax filing online citizen and bona fide resident of Puerto Rico and you have income from sources outside both Puerto Rico and the United States, that income is treated as foreign source income under both tax systems. Free irs tax filing online In addition to your Puerto Rico and U. Free irs tax filing online S. Free irs tax filing online tax returns, you may also have to file a return with the country or possession from which your outside income was derived. Free irs tax filing online To avoid double taxation, a foreign tax credit is generally available for either the U. Free irs tax filing online S. Free irs tax filing online or Puerto Rico return. Free irs tax filing online Example. Free irs tax filing online Thomas Red is a bona fide resident of Puerto Rico and a U. Free irs tax filing online S. Free irs tax filing online citizen. Free irs tax filing online He traveled to the Dominican Republic and worked in the construction industry for 1 month. Free irs tax filing online His wages were $20,000. Free irs tax filing online Because the wages were earned outside Puerto Rico and outside the United States, Thomas must file a tax return with Puerto Rico and the United States. Free irs tax filing online He may also have to file a tax return with the Dominican Republic. Free irs tax filing online Moving expense deduction. Free irs tax filing online   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. Free irs tax filing online Likewise, the expenses of a move back to the United States are generally attributable to U. Free irs tax filing online S. Free irs tax filing online earned income. Free irs tax filing online   If your move was to Puerto Rico, report your deduction for moving expenses as follows. Free irs tax filing online If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. Free irs tax filing online If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. Free irs tax filing online S. Free irs tax filing online tax returns. Free irs tax filing online Also, for purposes of a tax credit against your U. Free irs tax filing online S. Free irs tax filing online tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. Free irs tax filing online   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free irs tax filing online Additional child tax credit. Free irs tax filing online   If you are not required to file a U. Free irs tax filing online S. Free irs tax filing online income tax return, this credit is available only if you meet all three of the following conditions. Free irs tax filing online You were a bona fide resident of Puerto Rico during the entire tax year. Free irs tax filing online Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. Free irs tax filing online You had three or more qualifying children. Free irs tax filing online (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. Free irs tax filing online ) If your income exceeds certain levels, you may be disqualified from receiving this credit. Free irs tax filing online Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. Free irs tax filing online Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. Free irs tax filing online Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Free irs tax filing online See Double Taxation in chapter 4. Free irs tax filing online The Commonwealth of the Northern Mariana Islands The Commonwealth of the Northern Mariana Islands (CNMI) has its own tax system based partly on the same tax laws and tax rates that apply to the United States and partly on local taxes imposed by the CNMI government. Free irs tax filing online Where To Get Forms and Information Requests for advice about CNMI residency and tax matters should be addressed to: Commonwealth of the Northern Mariana Islands  Division of Revenue and Taxation P. Free irs tax filing online O. Free irs tax filing online Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. Free irs tax filing online You can order forms and publications through the fax at (670) 664-1015. Free irs tax filing online You can get forms and publications at www. Free irs tax filing online cnmidof. Free irs tax filing online net. Free irs tax filing online The addresses and phone numbers listed above are subject to change. Free irs tax filing online Which Return To File In general, all individuals with income from the CNMI will file only one return, either to the CNMI or to the United States. Free irs tax filing online Your residency status with regard to the CNMI determines which return you will file. Free irs tax filing online Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. Free irs tax filing online Bona Fide Resident of the CNMI If you are a U. Free irs tax filing online S. Free irs tax filing online citizen, resident alien, or nonresident alien and a bona fide resident of the CNMI during the entire tax year, file your income tax return with the CNMI. Free irs tax filing online Include income from worldwide sources on your CNMI return. Free irs tax filing online In determining your total tax payments, include all income tax withheld by either the CNMI or the United States, any credit for an overpayment of income tax to either the CNMI or the United States, and any payments of estimated tax to either the CNMI or the United States. Free irs tax filing online Pay any balance of tax due with your tax return. Free irs tax filing online Generally, if you properly file your return with, and fully pay your income tax to, the CNMI, then you are not liable for filing an income tax return with, or for paying tax to, the United States for the tax year. Free irs tax filing online However, if you were self-employed in 2013, see Self-employment tax , later. Free irs tax filing online Example. Free irs tax filing online David Gold was a bona fide resident of the CNMI for 2013. Free irs tax filing online He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. Free irs tax filing online S. Free irs tax filing online corporations that carry on business mainly in the United States. Free irs tax filing online He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. Free irs tax filing online He reports his total income of $34,000 on the CNMI return. Free irs tax filing online   If you are a bona fide resident of the CNMI for the entire tax year, send your return and all attachments to the Division of Revenue and Taxation at the address given earlier. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI) If you have income from sources within the CNMI and are a U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien, but you are not a bona fide resident of the CNMI during the entire tax year, file your income tax return with the United States. Free irs tax filing online Include income from worldwide sources on your U. Free irs tax filing online S. Free irs tax filing online return. Free irs tax filing online In determining your total tax payments, include all income tax withheld by either the United States or the CNMI, any credit for an overpayment of income tax to either the United States or the CNMI, and any payments of estimated tax to either the United States or the CNMI. Free irs tax filing online Pay any balance of tax due with your tax return. Free irs tax filing online Note. Free irs tax filing online You may also need to complete Form 5074. Free irs tax filing online You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. Free irs tax filing online Form 5074. Free irs tax filing online   If you file a U. Free irs tax filing online S. Free irs tax filing online income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within the CNMI. Free irs tax filing online   The United States and the CNMI use this form to divide your income taxes. Free irs tax filing online   There is an example of a filled-in Form 5074 in chapter 5. Free irs tax filing online De minimis exception to determining source of income. Free irs tax filing online   In certain situations you will not have income from a possession. Free irs tax filing online See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free irs tax filing online Citizen or resident alien of the United States but not a bona fide resident of the CNMI. Free irs tax filing online   If you are a citizen or resident alien of the United States but not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments to: Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the CNMI for the entire tax year, you generally must file the following returns. Free irs tax filing online A CNMI tax return reporting only your income from sources within the CNMI. Free irs tax filing online In this situation, wages for services performed in the CNMI, whether for a private employer, the U. Free irs tax filing online S. Free irs tax filing online Government, or otherwise, is income from sources within the CNMI. Free irs tax filing online A U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040NR) reporting U. Free irs tax filing online S. Free irs tax filing online source income according to the rules for a nonresident alien. Free irs tax filing online See the instructions for Form 1040NR. Free irs tax filing online If you are not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments to:  Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1303 Charlotte, NC 28201-1303 USA Send your CNMI tax return and all attachments to:  Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free irs tax filing online O. Free irs tax filing online Box 5234 CHRB Saipan, MP 96950 Citizen of the CNMI If you are a citizen of the CNMI (meaning that you were born or naturalized in the CNMI) but not otherwise a U. Free irs tax filing online S. Free irs tax filing online citizen or a U. Free irs tax filing online S. Free irs tax filing online resident alien during the tax year, file your income tax return with the CNMI. Free irs tax filing online Include income from worldwide sources on your CNMI return. Free irs tax filing online Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free irs tax filing online Pay any balance of tax due with your tax return. Free irs tax filing online Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free irs tax filing online O. Free irs tax filing online Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. Free irs tax filing online Joint return. Free irs tax filing online   If you file a joint return, file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. Free irs tax filing online If the spouse with the greater AGI is a bona fide resident of the CNMI during the entire tax year, file the joint return with the CNMI. Free irs tax filing online If the spouse with the greater AGI is a U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien but not a bona fide resident of the CNMI during the entire tax year, file your joint return with the United States. Free irs tax filing online For this purpose, income is determined without regard to community property laws. Free irs tax filing online Example. Free irs tax filing online Marsha Blue, a U. Free irs tax filing online S. Free irs tax filing online citizen, was a resident of the United States, and her spouse, a citizen of the CNMI, was a bona fide resident of the CNMI during the entire tax year. Free irs tax filing online Marsha earned $65,000 as a computer programmer in the United States. Free irs tax filing online Her spouse earned $20,000 as an artist in the CNMI. Free irs tax filing online Marsha and her spouse will file a joint return. Free irs tax filing online Because Marsha has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online Armed Forces. Free irs tax filing online   If you are a member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces who qualified as a bona fide resident of the CNMI in a prior tax year, your absence from the CNMI solely in compliance with military orders will not change your bona fide residency. Free irs tax filing online If you did not qualify as a bona fide resident of the CNMI in a prior tax year, your presence in the CNMI solely in compliance with military orders will not qualify you as a bona fide resident of the CNMI. Free irs tax filing online Civilian spouse of active duty member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces. Free irs tax filing online   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Free irs tax filing online However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the CNMI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040) and a state and/or local tax return, if required. Free irs tax filing online If you have income from the CNMI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. Free irs tax filing online S. Free irs tax filing online tax return. Free irs tax filing online Moving expense deduction. Free irs tax filing online   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. Free irs tax filing online Likewise, the expenses of a move back to the United States are generally attributable to U. Free irs tax filing online S. Free irs tax filing online earned income. Free irs tax filing online   If your move was to the CNMI, report your deduction for moving expenses as follows. Free irs tax filing online If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. Free irs tax filing online If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. Free irs tax filing online   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free irs tax filing online Foreign tax credit. Free irs tax filing online   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. Free irs tax filing online S. Free irs tax filing online income tax return for tax paid to the CNMI. Free irs tax filing online Self-employment tax. Free irs tax filing online   If you have no U. Free irs tax filing online S. Free irs tax filing online filing requirement, but have income that is effectively connected with a trade or business in the CNMI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. Free irs tax filing online Additional Medicare Tax. Free irs tax filing online   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free irs tax filing online Also, you may need to report Additional Medicare Tax withheld by your employer. Free irs tax filing online For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free irs tax filing online S. Free irs tax filing online Tax Return in chapter 4. Free irs tax filing online Estimated tax payments. Free irs tax filing online   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax to the IRS, get Form 1040-ES. Free irs tax filing online Payment of estimated tax. Free irs tax filing online   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. Free irs tax filing online Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. Free irs tax filing online However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Free irs tax filing online   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). Free irs tax filing online For this purpose, income is determined without regard to community property laws. Free irs tax filing online Early payment. Free irs tax filing online   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free irs tax filing online If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Free irs tax filing online   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. Free irs tax filing online irs. Free irs tax filing online gov/e-pay. Free irs tax filing online   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. Free irs tax filing online Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. Free irs tax filing online See Double Taxation in chapter 4. Free irs tax filing online Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. Free irs tax filing online Where To Get Forms and Information Requests for advice about Guam residency and tax matters should be addressed to: Department of Revenue and Taxation Government of Guam P. Free irs tax filing online O. Free irs tax filing online Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. Free irs tax filing online You can order forms and publications through the fax at (671) 633-2643. Free irs tax filing online You can get forms and publications at www. Free irs tax filing online guamtax. Free irs tax filing online com. Free irs tax filing online The addresses and phone numbers listed above are subject to change. Free irs tax filing online Which Return To File Bona fide residents of Guam are subject to special U. Free irs tax filing online S. Free irs tax filing online tax rules. Free irs tax filing online In general, all individuals with income from Guam will file only one return—either to Guam or the United States. Free irs tax filing online Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. Free irs tax filing online This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. Free irs tax filing online Include income from worldwide sources on your Guam return. Free irs tax filing online In determining your total tax payments, include all income tax withheld by either Guam or the United States, any credit for an overpayment of income tax to either Guam or the United States, and any payments of estimated tax to either Guam or the United States. Free irs tax filing online Pay any balance of tax due with your tax return. Free irs tax filing online Generally, if you properly file your return with, and fully pay your income tax to, Guam, then you are not liable for filing an income tax return with, or for paying tax to, the United States. Free irs tax filing online However, if you were self-employed in 2013, see Self-employment tax , later. Free irs tax filing online Example. Free irs tax filing online Gary Barker was a bona fide resident of Guam for 2013. Free irs tax filing online He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. Free irs tax filing online S. Free irs tax filing online corporations that carry on business mainly in the United States. Free irs tax filing online He must file a 2013 income tax return with the Government of Guam. Free irs tax filing online He reports his total income of $27,000 on the Guam return. Free irs tax filing online If you are a bona fide resident of Guam for the entire tax year, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Free irs tax filing online O. Free irs tax filing online Box 23607 GMF, GU 96921 U. Free irs tax filing online S. Free irs tax filing online Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien, but you are not a bona fide resident of Guam during the entire tax year, file your income tax return with the United States. Free irs tax filing online Include income from worldwide sources on your U. Free irs tax filing online S. Free irs tax filing online return. Free irs tax filing online In determining your total tax payments, include all income tax withheld by either the United States or Guam, any credit for an overpayment of income tax to either the United States or Guam, and any payments of estimated tax to either the United States or Guam. Free irs tax filing online Pay any balance of tax due with your tax return. Free irs tax filing online You may also need to complete Form 5074. Free irs tax filing online You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. Free irs tax filing online Form 5074. Free irs tax filing online   If you file a U. Free irs tax filing online S. Free irs tax filing online income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within Guam. Free irs tax filing online   The United States and Guam use this form to divide your income taxes. Free irs tax filing online   See the Illustrated Example of Form 5074 in chapter 5. Free irs tax filing online De minimis exception to determining source of income. Free irs tax filing online   In certain situations you will not have income from a possession. Free irs tax filing online See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free irs tax filing online   If you are a citizen or resident alien of the United States but not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments (including Form 5074) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of Guam) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Guam for the entire tax year, you generally must file the following returns. Free irs tax filing online A Guam tax return reporting only your income from sources within Guam. Free irs tax filing online In this situation, wages for services performed in Guam, whether for a private employer, the U. Free irs tax filing online S. Free irs tax filing online Government, or otherwise, is income from sources within Guam. Free irs tax filing online A U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040NR) reporting U. Free irs tax filing online S. Free irs tax filing online source income according to the rules for a nonresident alien. Free irs tax filing online See the instructions for Form 1040NR. Free irs tax filing online If you are not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments to:  Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. Free irs tax filing online O. Free irs tax filing online Box 23607 GMF, GU 96921 Citizen of Guam If you are a citizen of Guam (meaning that you were born or naturalized in Guam) but not otherwise a U. Free irs tax filing online S. Free irs tax filing online citizen or a U. Free irs tax filing online S. Free irs tax filing online resident alien during the tax year, file your income tax return with Guam. Free irs tax filing online Include income from worldwide sources on your Guam return. Free irs tax filing online Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. Free irs tax filing online Pay any balance of tax due with your tax return. Free irs tax filing online If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. Free irs tax filing online O. Free irs tax filing online Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. Free irs tax filing online Joint return. Free irs tax filing online   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. Free irs tax filing online If the spouse with the greater AGI is a bona fide resident of Guam during the entire tax year, file the joint return with Guam. Free irs tax filing online If the spouse with the greater AGI is a U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien but not a bona fide resident of Guam during the entire tax year, file the joint return with the United States. Free irs tax filing online For this purpose, income is determined without regard to community property laws. Free irs tax filing online Example. Free irs tax filing online Bill Whiting, a U. Free irs tax filing online S. Free irs tax filing online citizen, was a resident of the United States, and his spouse, a citizen of Guam, was a bona fide resident of Guam during the entire tax year. Free irs tax filing online Bill earned $45,000 as an engineer in the United States. Free irs tax filing online His spouse earned $15,000 as a teacher in Guam. Free irs tax filing online Bill and his spouse will file a joint return. Free irs tax filing online Because Bill has the greater AGI, he and his spouse must file their return with the United States and report the entire $60,000 on that return. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online Armed Forces. Free irs tax filing online   If you are a member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces who qualified as a bona fide resident of Guam in a prior tax year, your absence from Guam solely in compliance with military orders will not change your bona fide residency. Free irs tax filing online If you did not qualify as a bona fide resident of Guam in a prior tax year, your presence in Guam solely in compliance with military orders will not qualify you as a bona fide resident of Guam. Free irs tax filing online Civilian spouse of active duty member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces. Free irs tax filing online   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Free irs tax filing online However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Guam is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040) and a state and/or local tax return, if required. Free irs tax filing online If you have income from Guam other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. Free irs tax filing online S. Free irs tax filing online tax return. Free irs tax filing online Moving expense deduction. Free irs tax filing online   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. Free irs tax filing online Likewise, the expenses of a move back to the United States are generally attributable to U. Free irs tax filing online S. Free irs tax filing online earned income. Free irs tax filing online   If your move was to Guam, report your deduction for moving expenses as follows. Free irs tax filing online If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. Free irs tax filing online If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. Free irs tax filing online   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free irs tax filing online Foreign tax credit. Free irs tax filing online   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. Free irs tax filing online S. Free irs tax filing online income tax return for tax paid to Guam. Free irs tax filing online Self-employment tax. Free irs tax filing online   If you have no U. Free irs tax filing online S. Free irs tax filing online filing requirement, but have income that is effectively connected with a trade or business in Guam, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. Free irs tax filing online Additional Medicare Tax. Free irs tax filing online   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free irs tax filing online Also, you may need to report Additional Medicare Tax withheld by your employer. Free irs tax filing online For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free irs tax filing online S. Free irs tax filing online Tax Return in chapter 4. Free irs tax filing online Estimated tax payments. Free irs tax filing online   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. Free irs tax filing online Payment of estimated tax. Free irs tax filing online   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. Free irs tax filing online Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. Free irs tax filing online However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. Free irs tax filing online   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). Free irs tax filing online For this purpose, income is determined without regard to community property laws. Free irs tax filing online Early payment. Free irs tax filing online   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. Free irs tax filing online If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. Free irs tax filing online   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Department of Revenue and Taxation Government of Guam P. Free irs tax filing online O. Free irs tax filing online Box 23607 GMF, GU 96921   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. Free irs tax filing online irs. Free irs tax filing online gov/e-pay. Free irs tax filing online   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. Free irs tax filing online Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. Free irs tax filing online See Double Taxation in chapter 4. Free irs tax filing online The U. Free irs tax filing online S. Free irs tax filing online Virgin Islands The U. Free irs tax filing online S. Free irs tax filing online Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. Free irs tax filing online An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. Free irs tax filing online Where To Get Forms and Information For information about filing your U. Free irs tax filing online S. Free irs tax filing online Virgin Islands tax return or about Form 1040INFO, in St. Free irs tax filing online Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. Free irs tax filing online Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. Free irs tax filing online You can order forms and publications through the fax at (340) 774-2672. Free irs tax filing online For information about filing your U. Free irs tax filing online S. Free irs tax filing online Virgin Islands tax return or about Form 1040INFO, in St. Free irs tax filing online Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. Free irs tax filing online I. Free irs tax filing online 00820–4421 You can order forms and publications by calling (340) 773-1040. Free irs tax filing online You can order forms and publications through the fax at (340) 773-1006. Free irs tax filing online You can access the USVI website at www. Free irs tax filing online viirb. Free irs tax filing online com. Free irs tax filing online The addresses and phone numbers listed above are subject to change. Free irs tax filing online Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online citizens or resident aliens (but not bona fide residents of the USVI) with USVI source income pay a portion of the tax to each jurisdiction. Free irs tax filing online Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. Free irs tax filing online S. Free irs tax filing online citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. Free irs tax filing online Include your worldwide income on your USVI return. Free irs tax filing online In determining your total tax payments, take into account all income tax withheld by either the USVI or the United States, any credit for an overpayment of income tax to either the USVI or the United States, and any payments of estimated tax to either the USVI or the United States. Free irs tax filing online Pay any balance of tax due with your tax return. Free irs tax filing online Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. Free irs tax filing online S. Free irs tax filing online income tax. Free irs tax filing online You generally do not have to file with the United States for any tax year in which you are a bona fide resident of the USVI during the entire tax year, provided you report and pay tax on your income from all sources to the USVI and identify the source(s) of the income on the return. Free irs tax filing online However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. Free irs tax filing online For more information, see Self-employment tax under Special Rules for the USVI, later. Free irs tax filing online Form 1040INFO. Free irs tax filing online   If you are a bona fide resident of the USVI and have non-USVI source income, you must also file Virgin Islands Form 1040INFO, Non-Virgin Islands Source Income of Virgin Islands Residents, with the Virgin Islands Bureau of Internal Revenue. Free irs tax filing online Attach Form 1040INFO to your USVI tax return before filing. Free irs tax filing online You can get Form 1040INFO by contacting the address or website given earlier. Free irs tax filing online   If you are a bona fide resident of the USVI for the entire tax year, file your return and all attachments with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Free irs tax filing online Thomas, VI 00802 U. Free irs tax filing online S. Free irs tax filing online Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien but not a bona fide resident of the USVI during the entire tax year, you must file your original Form 1040 with the United States and an identical copy of that return with the USVI if you have: Income from sources in the USVI, or Income effectively connected with the conduct of a trade or business in the USVI. Free irs tax filing online File your original Form 1040 with the United States and file a signed copy of the U. Free irs tax filing online S. Free irs tax filing online return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. Free irs tax filing online Use Form 8689 to figure the amount of tax you must pay to the USVI. Free irs tax filing online Form 8689. Free irs tax filing online   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. Free irs tax filing online Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. Free irs tax filing online S. Free irs tax filing online return (after certain adjustments) × USVI AGI Worldwide AGI     Pay any tax due to the USVI when you file your return with the Virgin Islands Bureau of Internal Revenue. Free irs tax filing online To receive credit on your U. Free irs tax filing online S. Free irs tax filing online return for taxes paid to the USVI, include the amounts from Form 8689, lines 40 and 45, in the total on Form 1040, line 72. Free irs tax filing online On the dotted line next to line 72, enter “Form 8689” and show the amounts. Free irs tax filing online   See the illustrated example in chapter 5. Free irs tax filing online De minimis exception to determining source of income. Free irs tax filing online   In certain situations you will not have income from a possession. Free irs tax filing online See De minimis exception under Compensation for Labor or Personal Services in chapter 2. Free irs tax filing online   If you are not a bona fide resident of the USVI during the entire tax year, but you have USVI source income, and you are not including a check or a money order, file Form 1040 and all attachments (including Form 8689) with the:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. Free irs tax filing online S. Free irs tax filing online Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. Free irs tax filing online Thomas, VI 00802 Nonresident Alien (Other Than a Bona Fide Resident of the USVI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the USVI for the entire tax year, you generally must file the following returns. Free irs tax filing online A USVI tax return reporting only your income from sources within the USVI. Free irs tax filing online In this situation, wages for services performed in the USVI, whether for a private employer, the U. Free irs tax filing online S. Free irs tax filing online Government, or otherwise, is income from sources within the USVI. Free irs tax filing online A U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040NR) reporting U. Free irs tax filing online S. Free irs tax filing online source income according to the rules for a nonresident alien. Free irs tax filing online See the instructions for Form 1040NR. Free irs tax filing online   If you are not a bona fide resident of the USVI during the entire tax year, and you are not including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments (including Form 8689) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. Free irs tax filing online S. Free irs tax filing online tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. Free irs tax filing online O. Free irs tax filing online Box 1303 Charlotte, NC 28201-1303  USA   Send your USVI tax return and all attachments to:  Bureau of Internal Revenue 6115 Estate Smith Bay St. Free irs tax filing online Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. Free irs tax filing online Joint return. Free irs tax filing online   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. Free irs tax filing online If the spouse with the greater AGI is a bona fide resident of the USVI during the entire tax year, file the joint return with the USVI. Free irs tax filing online If the spouse with the greater AGI is a U. Free irs tax filing online S. Free irs tax filing online citizen or resident alien of the United States but not a bona fide resident of the USVI during the entire tax year, file the joint return with the United States. Free irs tax filing online For this purpose, income is determined without regard to community property laws. Free irs tax filing online Example. Free irs tax filing online Marge Birch, a U. Free irs tax filing online S. Free irs tax filing online citizen, was a resident of the United States, and her spouse, a citizen of the USVI, was a bona fide resident of the USVI during the entire tax year. Free irs tax filing online Marge earned $55,000 as an architect in the United States. Free irs tax filing online Her spouse earned $30,000 as a librarian in the USVI. Free irs tax filing online Marge and her spouse will file a joint return. Free irs tax filing online Because Marge has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. Free irs tax filing online U. Free irs tax filing online S. Free irs tax filing online Armed Forces. Free irs tax filing online   If you are a member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces who qualified as a bona fide resident of the U. Free irs tax filing online S. Free irs tax filing online Virgin Islands in a prior tax year, your absence from the U. Free irs tax filing online S. Free irs tax filing online Virgin Islands solely in compliance with military orders will not change your bona fide residency. Free irs tax filing online If you did not qualify as a bona fide resident of the U. Free irs tax filing online S. Free irs tax filing online Virgin Islands in a prior tax year, your presence in the U. Free irs tax filing online S. Free irs tax filing online Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. Free irs tax filing online S. Free irs tax filing online Virgin Islands. Free irs tax filing online Civilian spouse of active duty member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces. Free irs tax filing online   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. Free irs tax filing online S. Free irs tax filing online Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. Free irs tax filing online However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the USVI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. Free irs tax filing online S. Free irs tax filing online tax return (Form 1040) and a state and/or local tax return, if required. Free irs tax filing online If you have income from the USVI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 8689 with your U. Free irs tax filing online S. Free irs tax filing online tax return. Free irs tax filing online In this case, follow the guidance under U. Free irs tax filing online S. Free irs tax filing online Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. Free irs tax filing online Moving expense deduction. Free irs tax filing online   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. Free irs tax filing online Likewise, the expenses of a move back to the United States are generally attributable to U. Free irs tax filing online S. Free irs tax filing online earned income. Free irs tax filing online   If your move was to the USVI, report your deduction for moving expenses as follows. Free irs tax filing online If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. Free irs tax filing online If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 8689, line 20. Free irs tax filing online   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. Free irs tax filing online Foreign tax credit. Free irs tax filing online   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. Free irs tax filing online S. Free irs tax filing online income tax return for tax paid to the USVI. Free irs tax filing online However, individuals other than bona fide residents of the USVI may claim a direct credit for such tax (see Form 8689 earlier in this section). Free irs tax filing online Self-employment tax. Free irs tax filing online   If you have no U. Free irs tax filing online S. Free irs tax filing online filing requirement, but have income that is effectively connected with a trade or business in the USVI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. Free irs tax filing online Additional Medicare Tax. Free irs tax filing online   Beginning in 2013, you may be required to pay Additional Medicare Tax. Free irs tax filing online Also, you may need to report Additional Medicare Tax withheld by your employer. Free irs tax filing online For more information see Additional Medicare Tax under Special Rules for Completing Your U. Free irs tax filing online S. Free irs tax filing online Tax Return in chapter 4. Free irs tax filing online Estimated tax payments. Free irs tax filing online   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. Free irs tax filing online   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay St. Free irs tax filing online Thomas, VI 00802   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. Free irs tax filing online irs. Free irs tax filing online gov/e-pay. Free irs tax filing online   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. Free irs tax filing online Extension of time to file. Free irs tax filing online   You can get an automatic 6-month extension of time to file your tax return. Free irs tax filing online See Extension of Time To File in chapter 4. Free irs tax filing online Bona fide residents of the USVI during the entire tax year must file a paper Form 4868 with the Virgin Islands Bureau of Internal Revenue. Free irs tax filing online Nonresidents of the USVI should file separate extension requests with the IRS and the Virgin Islands Bureau of Internal Revenue and make any payments due to the respective jurisdictions. Free irs tax filing online However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. Free irs tax filing online Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. Free irs tax filing online S. Free irs tax filing online Virgin Islands. Free irs tax filing online See Double Taxation in chapter 4. 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Personal information you give to your doctor is shared with insurance companies, pharmacies, researchers, and employers based on specific regulations. The privacy of your health records is protected by federal law (the Health Insurance Portability and Accountability Act, also known as HIPAA), which:

  • Defines your rights over your health information
  • Sets rules and limits on who is allowed to receive and/or see your health information

The U.S. Department of Health and Human Services Office for Civil Rights (OCR) (1-800-368-1019) is an excellent resource for complete details and advice about the HIPPA ruling. Along with fact sheets and educational materials, the OCR also provides a listing of resources for consumers, providers and advocates.

You can request a copy of your medical records from the provider or from the hospital where medical services were provided. You will probably be charged a fee to cover retrieving and mailing copies to you.

If you believe that a person, agency, or organization covered under the HIPAA Privacy Rule violated your health information privacy rights or committed another violation of the Privacy Rule, you may be able to file written complaints with the Department of Health and Human Services, Office for Civil Rights.

Protect Your Medical Information

Know your rights and exercise them. Here are some steps you should take to ensure the accuracy and privacy of your medical information:

  • Talk with your doctor about confidentiality concerns. Discuss the uses of your health information and what is required for insurance purposes.
  • Read the fine print. Most authorization forms contain clauses allowing information to be released. You may be able to restrict some disclosures by revising the form. Hint: Be sure to initial and date your revisions.
  • Request a copy of your medical records so you know what's in them.
  • Register your objections to disclosures that you consider inappropriate. Contact the specific entity involved, state office, or the Department of Health and Human Services.
  • Be cautious when providing personal information for "surveys," health screenings, or "sweepstakes" or on a health web sites. Be sure to check their privacy policy, ask how the information will be used and who will have access to it.

Medical Identity Theft

Medical identity theft, a twist on traditional identity theft, happens when someone steals your personal information. Like traditional identity theft, medical ID theft can affect your finances, but it also can take a toll on your health. Some ways you might detect medical ID theft include:

  • You get a bill for medical services you did not receive.
  • A debt collector contacts you about a medical debt you don't owe.
  • You find medical collection notices on you don't recognize on your credit report.
  • Your health plan says you've reached your limit on benefits when you know you haven't.
  • You are denied insurance because your medical records show a condition you don't have.

If you believe that a person, agency, or organization covered under the HIPAA Privacy Rule violated your health information privacy rights or committed another violation of the Privacy Rule, you may be able to file a written complaint with the Department of Health and Human Services, Office for Civil Rights.

The Free Irs Tax Filing Online

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