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Department of the Treasury
Notice 1036 Internal Revenue Service
(Rev. December 2018)

Early Release Copies of the 2019 Note. Nonresident alien students from India and
business apprentices from India aren't subject to this
Percentage Method Tables for procedure.
Income Tax Withholding
Instructions. To figure how much income tax to
withhold from the wages paid to a nonresident alien
Future Developments
employee performing services in the United States, use
For the latest information about developments related to the following steps.
Notice 1036, such as legislation enacted after it was Step 1. Add to the wages paid to the nonresident
published, go to IRS.gov/Notice1036. alien employee for the payroll period the amount shown
in the chart below for the applicable payroll period.
Percentage Method Tables for
Income Tax Withholding Amount To Add to Nonresident Alien Employee's
Wages for Calculating Income Tax Withholding
Attached are early release copies of the Percentage Only
Method Tables for Income Tax Withholding that will
appear in Pub. 15, Employer's Tax Guide (For use in Payroll Period Add Additional
2019). Pub. 15 will be posted on IRS.gov in December Weekly $ 153.80
2018. Biweekly 307.70
The wage amounts shown in the Percentage Method Semimonthly 333.30
Tables for Income Tax Withholding are net wages after
Monthly 666.70
the deduction for total withholding allowances. The
withholding allowance amounts by payroll period have Quarterly 2,000.00
changed. For 2019, they are: Semiannually 4,000.00
One Withholding Annually 8,000.00
Payroll Period Allowance
Daily or Miscellaneous 30.80
Weekly $ 80.80 (each day of the payroll period)
Biweekly 161.50
Semimonthly 175.00 Step 2. Use the amount figured in Step 1 and the
number of withholding allowances claimed (generally
Monthly 350.00 limited to one allowance) to figure income tax
Quarterly 1,050.00 withholding. Determine the value of withholding
allowances by multiplying the number of withholding
Semiannually 2,100.00
allowances claimed by the appropriate amount in the
Annually 4,200.00 first table shown earlier. Reduce the amount figured in
Daily or Miscellaneous 16.20 Step 1 by the value of withholding allowances and use
(each day of the payroll period) that reduced amount to determine the wages subject to
income tax withholding. Figure the income tax
withholding using the Percentage Method Tables for
When employers use the Percentage Method Tables for Income Tax Withholding provided on pages 3 and 4.
Income Tax Withholding, the tax for the pay period may Alternatively, you can figure the income tax withholding
be rounded to the nearest dollar. If rounding is used, it using the Wage Bracket Method Tables for Income Tax
must be used consistently. Withheld tax amounts should Withholding included in Pub. 15 (For use in 2019).
be rounded to the nearest whole dollar by dropping
amounts under 50 cents and increasing amounts from
50 to 99 cents to the next dollar. For example, $2.30 Social Security and Medicare Tax for
becomes $2 and $2.50 becomes $3. 2019

For social security, the tax rate is 6.2% each for the
Withholding Adjustment for employee and employer, unchanged from 2018. The
Nonresident Aliens social security wage base limit is $132,900. The
Medicare tax rate is 1.45% each for the employee and
For 2019, apply the procedure discussed next to figure employer, unchanged from 2018. There is no wage base
the amount of income tax to withhold from the wages of limit for Medicare tax.
nonresident alien employees performing services within
the United States.
IRS.gov Catalog No. 21974B

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Additional Medicare Tax Withholding b. If the supplemental wages are paid concurrently
with regular wages, add the supplemental wages to the
In addition to withholding Medicare tax at 1.45%, you concurrently paid regular wages. If there are no
must withhold a 0.9% Additional Medicare Tax from concurrently paid regular wages, add the supplemental
wages you pay to an employee in excess of $200,000 in wages to, alternatively, either the regular wages paid or
a calendar year. You’re required to begin withholding to be paid for the current payroll period or the regular
Additional Medicare Tax in the pay period in which you wages paid for the preceding payroll period. Figure the
pay wages in excess of $200,000 to an employee and income tax withholding as if the total of the regular
continue to withhold it each pay period until the end of wages and supplemental wages is a single payment.
the calendar year. Additional Medicare Tax is only Subtract the tax already withheld or to be withheld from
imposed on the employee. There is no employer share the regular wages. Withhold the remaining tax from the
of Additional Medicare Tax. All wages that are subject to supplemental wages. If there were other payments of
Medicare tax are subject to Additional Medicare Tax supplemental wages paid during the payroll period
withholding if paid in excess of the $200,000 withholding made before the current payment of supplemental
threshold. For more information on what wages are wages, aggregate all the payments of supplemental
subject to Medicare tax, see the chart, Special Rules for wages paid during the payroll period with the regular
Various Types of Services and Payments, in section 15 wages paid during the payroll period, calculate the tax
of Pub. 15. For more information on Additional Medicare on the total, subtract the tax already withheld from the
Tax, go to IRS.gov/AdMT. regular wages and the previous supplemental wage
payments, and withhold the remaining tax.
Withholding on Supplemental 2. If you didn't withhold income tax from the
employee's regular wages in the current or immediately
Wages preceding calendar year, use method 1b. This would
occur, for example, when the value of the employee's
See section 7 of Pub. 15 for the definition of
withholding allowances claimed on Form W-4 is more
supplemental wages.
than the wages.
Withholding on supplemental wages when an
Withholding on supplemental wages when an
employee receives $1 million or less of
employee receives more than $1 million of
supplemental wages during the calendar year. If
supplemental wages during the calendar year. If a
the supplemental wages paid to the employee during the
supplemental wage payment, together with other
calendar year are less than or equal to $1 million, the
supplemental wage payments made to the employee
following rules apply in determining the amount of
during the calendar year, exceeds $1 million, the excess
income tax to be withheld.
is subject to withholding at 37% (or the highest rate of
Supplemental wages combined with regular income tax for the year). Withhold using the 37% rate
wages. If you pay supplemental wages with regular without regard to the employee's Form W-4.
wages but don't specify the amount of each, withhold Regardless of the method you use to withhold income
federal income tax as if the total were a single payment tax on supplemental wages, they are subject to social
for a regular payroll period. security, Medicare, and FUTA taxes. Examples of
Supplemental wages identified separately from withholding on supplemental wage payments are
regular wages. If you pay supplemental wages included in section 7 of Pub. 15.
separately (or combine them in a single payment and
specify the amount of each), the federal income tax Backup Withholding Rate
withholding method depends partly on whether you
withhold income tax from your employee's regular You generally must withhold 24% of certain taxable
wages. payments if the payee fails to furnish you with his or her
1. If you withheld income tax from an employee's correct taxpayer identification number (TIN). This
regular wages in the current or immediately preceding withholding is referred to as “backup withholding.”
calendar year, you can use one of the following methods For more information on backup withholding,
for the supplemental wages. including the types of payments subject to backup
a. Withhold a flat 22% (no other percentage withholding, see Nonpayroll Income Tax Withholding in
allowed). Pub. 15.

IRS.gov Catalog No. 21974B

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                               Percentage Method Tables for Income Tax Withholding

                                                     (For Wages Paid in 2019)

                                                 TABLE 1—WEEKLY Payroll Period

(a) SINGLE person (including head of household)—              (b) MARRIED person—
If the amount of wages                                        If the amount of wages 
(after subtracting          The amount of income tax          (after subtracting          The amount of income tax
withholding allowances) is: to withhold is:                   withholding allowances) is: to withhold is:
Not over $73                $0                                Not over $227               $0
Over—   But not over—                            of excess over— Over— But not over—                          of excess over—
$73                —$260    $0.00 plus 10%           —$73     $227            —$600       $0.00 plus 10%                 —$227
$260               —$832    $18.70 plus 12%          —$260    $600           —$1,745      $37.30 plus 12%                —$600
$832          —$1,692       $87.34 plus 22%          —$832    $1,745         —$3,465      $174.70 plus 22%               —$1,745
$1,692        —$3,164       $276.54 plus 24%         —$1,692  $3,465         —$6,409      $553.10 plus 24%               —$3,465
$3,164        —$3,998       $629.82 plus 32%         —$3,164  $6,409         —$8,077      $1,259.66 plus 32%             —$6,409
$3,998        —$9,887       $896.70 plus 35%         —$3,998  $8,077   —$12,003           $1,793.42 plus 35%             —$8,077
$9,887                      $2,957.85 plus 37%       —$9,887  $12,003                     $3,167.52 plus 37%             —$12,003
                                                 TABLE 2—BIWEEKLY Payroll Period

(a) SINGLE person (including head of household)—              (b) MARRIED person—
If the amount of wages                                        If the amount of wages 
(after subtracting          The amount of income tax          (after subtracting          The amount of income tax
withholding allowances) is: to withhold is:                   withholding allowances) is: to withhold is:
Not over $146               $0                                Not over $454               $0
 Over—  But not over—                            of excess over— Over— But not over—                          of excess over—
$146               —$519    $0.00 plus 10%           —$146    $454           —$1,200      $0.00 plus 10%                 —$454
$519          —$1,664       $37.30 plus 12%          —$519    $1,200         —$3,490      $74.60 plus 12%                —$1,200
$1,664        —$3,385       $174.70 plus 22%         —$1,664  $3,490         —$6,931      $349.40 plus 22%               —$3,490
$3,385        —$6,328       $553.32 plus 24%         —$3,385  $6,931    —$12,817          $1,106.42 plus 24%             —$6,931
$6,328        —$7,996       $1,259.64 plus 32%       —$6,328  $12,817  —$16,154           $2,519.06 plus 32%             —$12,817
$7,996       —$19,773       $1,793.40 plus 35%       —$7,996  $16,154  —$24,006           $3,586.90 plus 35%             —$16,154
$19,773                     $5,915.35 plus 37%       —$19,773 $24,006                     $6,335.10 plus 37%             —$24,006
                                               TABLE 3—SEMIMONTHLY Payroll Period

(a) SINGLE person (including head of household)—              (b) MARRIED person—
If the amount of wages                                        If the amount of wages
(after subtracting          The amount of income tax           (after subtracting         The amount of income tax
withholding allowances) is: to withhold is:                   withholding allowances) is: to withhold is:
Not over $158               $0                                Not over $492               $0
 Over—  But not over—                            of excess over— Over— But not over—                          of excess over—
$158               —$563    $0.00 plus 10%           —$158    $492           —$1,300      $0.00 plus 10%                 —$492
$563          —$1,803       $40.50 plus 12%          —$563    $1,300         —$3,781      $80.80 plus 12%                —$1,300
$1,803        —$3,667       $189.30 plus 22%         —$1,803  $3,781         —$7,508      $378.52 plus 22%               —$3,781
$3,667        —$6,855       $599.38 plus 24%         —$3,667  $7,508    —$13,885          $1,198.46 plus 24%             —$7,508
$6,855        —$8,663       $1,364.50 plus 32%       —$6,855  $13,885  —$17,500           $2,728.94 plus 32%             —$13,885
$8,663       —$21,421       $1,943.06 plus 35%       —$8,663  $17,500  —$26,006           $3,885.74 plus 35%             —$17,500
$21,421                     $6,408.36 plus 37%       —$21,421 $26,006                     $6,862.84 plus 37%             —$26,006
                                                 TABLE 4—MONTHLY Payroll Period

(a) SINGLE person (including head of household)—              (b) MARRIED person—
If the amount of wages                                        If the amount of wages 
(after subtracting          The amount of income tax          (after subtracting          The amount of income tax
withholding allowances) is: to withhold is:                   withholding allowances) is: to withhold is:
Not over $317               $0                                Not over $983               $0
 Over—  But not over—                            of excess over— Over— But not over—                          of excess over—
$317          —$1,125       $0.00 plus 10%           —$317    $983           —$2,600      $0.00 plus 10%                 —$983
$1,125        —$3,606       $80.80 plus 12%          —$1,125  $2,600         —$7,563      $161.70 plus 12%               —$2,600
$3,606        —$7,333       $378.52 plus 22%         —$3,606  $7,563   —$15,017           $757.26 plus 22%               —$7,563
$7,333       —$13,710       $1,198.46 plus 24%       —$7,333  $15,017   —$27,771          $2,397.14 plus 24%             —$15,017
$13,710      —$17,325       $2,728.94 plus 32%       —$13,710 $27,771  —$35,000           $5,458.10 plus 32%             —$27,771
$17,325      —$42,842       $3,885.74 plus 35%       —$17,325 $35,000  —$52,013           $7,771.38 plus 35%             —$35,000
$42,842                     $12,816.69 plus 37%      —$42,842 $52,013                     $13,725.93 plus 37%            —$52,013

IRS.gov                                                                                                   Catalog No. 21974B

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                            Percentage Method Tables for Income Tax Withholding (continued)

                                                       (For Wages Paid in 2019)

                                                       TABLE 5—QUARTERLY Payroll Period

(a) SINGLE person (including head of household)—                (b) MARRIED person—
If the amount of wages                                          If the amount of wages 
(after subtracting          The amount of income tax            (after subtracting          The amount of income tax
withholding allowances) is: to withhold is:                     withholding allowances) is: to withhold is:
Not over $950               $0                                  Not over $2,950             $0
Over—     But not over—                                of excess over— Over— But not over—                            of excess over—
$950          —$3,375       $0.00 plus 10%             —$950    $2,950       —$7,800        $0.00 plus 10%               —$2,950
$3,375    —$10,819          $242.50 plus 12%           —$3,375  $7,800       —$22,688       $485.00 plus 12%             —$7,800
$10,819   —$22,000          $1,135.78 plus 22%         —$10,819 $22,688       —$45,050      $2,271.56 plus 22%           —$22,688
$22,000   —$41,131          $3,595.60 plus 24%         —$22,000 $45,050      —$83,313       $7,191.20 plus 24%           —$45,050
$41,131   —$51,975          $8,187.04 plus 32%         —$41,131 $83,313      —$105,000      $16,374.32 plus 32%          —$83,313
$51,975   —$128,525         $11,657.12 plus 35%        —$51,975 $105,000     —$156,038      $23,314.16 plus 35%       —$105,000
$128,525                    $38,449.62 plus 37%        —$128,525 $156,038                   $41,177.46 plus 37%       —$156,038
                                                       TABLE 6—SEMIANNUAL Payroll Period

(a) SINGLE person (including head of household)—                (b) MARRIED person—
If the amount of wages                                          If the amount of wages 
(after subtracting          The amount of income tax            (after subtracting          The amount of income tax
withholding allowances) is: to withhold is:                     withholding allowances) is: to withhold is:
Not over $1,900             $0                                  Not over $5,900             $0
Over—     But not over—                                of excess over— Over— But not over—                            of excess over—
$1,900        —$6,750       $0.00 plus 10%             —$1,900  $5,900       —$15,600       $0.00 plus 10%               —$5,900
$6,750    —$21,638          $485.00 plus 12%           —$6,750  $15,600      —$45,375       $970.00 plus 12%             —$15,600
$21,638   —$44,000          $2,271.56 plus 22%         —$21,638 $45,375      —$90,100       $4,543.00 plus 22%           —$45,375
$44,000   —$82,263          $7,191.20 plus 24%         —$44,000 $90,100       —$166,625     $14,382.50 plus 24%          —$90,100
$82,263   —$103,950         $16,374.32 plus 32%        —$82,263 $166,625      —$210,000     $32,748.50 plus 32%       —$166,625
$103,950  —$257,050         $23,314.16 plus 35%        —$103,950 $210,000     —$312,075     $46,628.50 plus 35%       —$210,000
$257,050                    $76,899.16 plus 37%        —$257,050 $312,075                   $82,354.75 plus 37%       —$312,075
                                                       TABLE 7—ANNUAL Payroll Period

(a) SINGLE person (including head of household)—                (b) MARRIED person—
If the amount of wages                                          If the amount of wages 
(after subtracting          The amount of income tax            (after subtracting          The amount of income tax
withholding allowances) is: to withhold is:                     withholding allowances) is: to withhold is:
Not over $3,800             $0                                  Not over $11,800            $0
Over—     But not over—                                of excess over— Over— But not over—                            of excess over—
$3,800    —$13,500          $0.00 plus 10%             —$3,800  $11,800      —$31,200       $0.00 plus 10%               —$11,800
$13,500   —$43,275          $970.00 plus 12%           —$13,500 $31,200      —$90,750       $1,940.00 plus 12%           —$31,200
$43,275   —$88,000          $4,543.00 plus 22%         —$43,275 $90,750      —$180,200      $9,086.00 plus 22%           —$90,750
$88,000   —$164,525         $14,382.50 plus 24%        —$88,000 $180,200      —$333,250     $28,765.00 plus 24%       —$180,200
$164,525  —$207,900         $32,748.50 plus 32%        —$164,525 $333,250    —$420,000      $65,497.00 plus 32%       —$333,250
$207,900  —$514,100         $46,628.50 plus 35%        —$207,900 $420,000    —$624,150      $93,257.00 plus 35%       —$420,000
$514,100                    $153,798.50 plus 37%       —$514,100 $624,150                   $164,709.50 plus 37%      —$624,150
                                            TABLE 8—DAILY or MISCELLANEOUS Payroll Period

(a) SINGLE person (including head of household)—                (b) MARRIED person—
If the amount of wages                                          If the amount of wages
(after subtracting                                               (after subtracting 
withholding allowances)                                         withholding allowances) 
divided by the number of    The amount of income tax            divided by the number of    The amount of income tax
days in the payroll period is: to withhold per day is:          days in the payroll period is: to withhold per day is:
Not over $14.60             $0                                  Not over $45.40             $0
Over—     But not over—                                of excess over— Over— But not over—                            of excess over—
$14.60        —$51.90       $0.00 plus 10%             —$14.60  $45.40       —$120.00       $0.00 plus 10%               —$45.40
$51.90    —$166.40          $3.73 plus 12%             —$51.90  $120.00      —$349.00       $7.46 plus 12%               —$120.00
$166.40   —$338.50          $17.47 plus 22%            —$166.40 $349.00      —$693.10       $34.94 plus 22%              —$349.00
$338.50   —$632.80          $55.33 plus 24%            —$338.50 $693.10  —$1,281.70         $110.64 plus 24%             —$693.10
$632.80   —$799.60          $125.96 plus 32%           —$632.80 $1,281.70 —$1,615.40        $251.90 plus 32%          —$1,281.70
$799.60 —$1,977.30          $179.34 plus 35%           —$799.60 $1,615.40 —$2,400.60        $358.68 plus 35%          —$1,615.40
$1,977.30                   $591.54 plus 37%           —$1,977.30 $2,400.60                 $633.50 plus 37%          —$2,400.60

IRS.gov                                                                                                      Catalog No. 21974B

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