Tax Guide for Tax Withholding Methods , Publication 15-T (2020), Your Federal Income Tax for Withholding Methods
Tax Guide for Tax Withholding Methods , Publication 15-T (2020), Your Federal Income Tax for Withholding Methods

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Future Developments For the latest information about developments related to Pub. 15-T, such as legislation enacted after it was published, go to IRS.gov/Pub15T. Introduction This publication supplements Pub. 15, Employer's Tax Guide, and Pub. 51, Agricultural Employer’s Tax Guide. It describes how to figure withholding using the Wage Bracket Method or Percentage Method, describes the alternative methods for figuring withholding, and provides the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members. You may also use the Income Tax Withholding Assistant for Employers at IRS.gov/ITWA to help you figure federal income tax withholding. Although this publication may be used in certain situations to figure federal income tax withholding on supplemental wages, the methods of withholding described in this publication can’t be used if the 37% mandatory flat rate withholding applies or if the 22% optional flat rate withholding is used to figure federal income tax withholding. For more information about withholding on supplemental wages, see section 7 of Pub. 15. Although this publication may be used to figure federal income tax withholding on periodic payments of pensions and annuities, the methods of withholding described in this publication can’t be used to figure withholding on nonperiodic payments or withholding on eligible rolloverdistributions. For more information about withholding on pensions and annuities, see section 8 of Pub. 15-A, Employer’s Supplemental Tax Guide. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions

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  • Released: August 21, 2017
  • Author: U.S. Internal Revenue Service (IRS)
  • Rating: 5
  • Publisher: Ebook Store Group
  • Total Page: 209 pages
  • File Size: 2258 KB
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