January 04, 2019

IRS Releases 2019 Percentage Method Withholding Tables

The 2019 percentage method federal income tax withholding tables were issued Dec. 11 by the Internal Revenue Service in Notice 1036.

A withholding allowance is to be worth $4,200 in 2019, up from $4,150 in 2018, the Early Release Copies of the 2019 Percentage Method Tables for Income Tax Withholding showed.

Withholding allowances still are to be used in 2019 for the federal withholding methods and the Form W-4, Employee’s Withholding Allowance Certificate, the IRS said Nov. 26 in Notice 2018-92.

For 2019, the withholding allowance amounts by pay period are to be:
  • Weekly: $80.80
  • Biweekly: $161.50
  • Semimonthly: $175
  • Monthly: $350
  • Quarterly: $1,050 
  • Semiannually: $2,100
  • Daily or miscellaneous (each day of payroll period): $16.20

The withholding tables have tax brackets of 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent, and 37 percent.

The 2019 employer and employee tax rate for the Social Security portion of the Federal Insurance Contributions Act taxes is 6.2 percent, unchanged from 2018, Notice 1036 said. The Social Security wage base is $132,900, up from $128,400 in 2018.

The tax rate for the employer and employee Medicare portion of the Federal Insurance Contributions Act taxes is 1.45 percent, unchanged from 2018, the notice said. Employers also are to withhold an extra 0.9 percent of Medicare tax when wages paid to an employee exceed $200,000 in 2019.

Reproduced with permission. Published December 12, 2018. Copyright 2018 by The Bureau of National Affairs, Inc. (800-372-1033) 
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