Worksheet 1A. Employer’s Withholding Worksheet for Percentage Method Tables for Automated Payroll Systems

Keep for Your Records Table 3 Semiannually Quarterly Monthly Semimonthly Biweekly Weekly Daily 2 4 12 24 26 52 260 Step 1. Adjust the employee’s payment amount 1a Enter the employee’s total taxable wages this payroll period 1a $ 1b Enter the number of pay periods you have per year (see Table 3) 1b _____ 1c Multiply the amount on line 1a by the number on line 1b 1c $ If the employee HAS submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows. 1d Enter the amount from Step 4(a) of the employee’s Form W-4 1d $ 1e Add lines 1c and 1d 1e $ 1f Enter the amount from Step 4(b) of the employee’s Form W-4 1f $ 1g If the box in Step 2 of Form W-4 is checked, enter -0-. If the box is not checked, enter $12,900 if the taxpayer is married filing jointly or $8,600 otherwise 1g $ 1h Add lines 1f and 1g 1h $ 1i Subtract line 1h from line 1e. If zero or less, enter -0-. This is the Adjusted Annual Wage Amount 1i $ If the employee HAS NOT submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows. 1j Enter the number of allowances claimed on the employee’s most recent Form W-4 1j _____ 1k Multiply line 1j by $4,300 1k $ 1l Subtract line 1k from line 1c. If zero or less, enter -0-. This is the Adjusted Annual Wage Amount 1l $ Step 2. Figure the Tentative Withholding Amount based on the employee’s Adjusted Annual Wage Amount; filing status (Step 1(c) of the 2020 or later Form W-4) or marital status (line 3 of Form W-4 from 2019 or earlier); and whether the box in Step 2 of 2020 or later Form W-4 is checked. Note: Don’t use the Head of Household table if the Form W-4 is from 2019 or earlier. 2a Enter the employee’s Adjusted Annual Wage Amount from line 1i or 1l above 2a $ 2b Find the row in the appropriate Annual Percentage Method table in which the amount on line 2a is at least the amount in column A but less than the amount in column B, then enter here the amount from column A of that row 2b $ 2c Enter the amount from column C of that row 2c $ 2d Enter the percentage from column D of that row 2d % 2e Subtract line 2b from line 2a 2e $ 2f Multiply the amount on line 2e by the percentage on line 2d 2f $ 2g Add lines 2c and 2f 2g $ 2h Divide the amount on line 2g by the number of pay periods on line 1b. This is the Tentative Withholding Amount 2h $ Step 3. Account for tax credits 3a If the employee’s Form W-4 is from 2020 or later, enter the amount from Step 3 of that form; otherwise, enter -0- 3a $ 3b Divide the amount on line 3a by the number of pay periods on line 1b 3b $ 3c Subtract line 3b from line 2h. If zero or less, enter -0- 3c $ Step 4. Figure the final amount to withhold 4a Enter the additional amount to withhold from the employee’s Form W-4 (Step 4(c) of the 2020 or later form, or line 6 on earlier forms) 4a $ 4b Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this pay period 4b $