Tables Must be Used No Later Than Feb. 15

The Internal Revenue Service (IRS) has released Notice 1036, Early Release Copies of the 2018 Percentage Method Tables for Income Tax Withholding. The notice updates the income-tax withholding tables for 2018, reflecting changes made by the Tax Cuts and Jobs Act. Highlights of the notice include the following:

  • Early release copies of the percentage method tables for income-tax withholding that will appear in Publication 15 (Circular E), Employer’s Tax Guide
  • Social Security and Medicare tax rates for 2018
  • Additional Medicare Tax withholding rates

Employers should begin using the 2018 withholding tables as soon as possible, but not later than February 15, 2018. The new withholding tables are designed to work with the Forms W-4 that workers have already filed with their employers.

To help taxpayers determine their withholding, the IRS is also revising the withholding tax calculator on The agency anticipates this revised calculator to be available by the end of February. Taxpayers are encouraged to use the calculator to adjust their withholding once it is released.

Click here to read IRS Notice 1036. An IRS press release is also available for review.

For additional tax information, please visit our section on Employer Tax Laws.

HR News Alerts provided by:

Team Nash
2005 E 2700 St, Suite 140, Salt Lake City, UT 84109

Please Note: The information and materials herein are provided for general information purposes only and are not intended to constitute legal or other advice or opinions on any specific matters and are not intended to replace the advice of a qualified attorney, plan provider or other professional advisor. This information has been taken from sources which we believe to be reliable, but there is no guarantee as to its accuracy. In accordance with IRS Circular 230, this communication is not intended or written to be used, and cannot be used as or considered a ‘covered opinion’ or other written tax advice and should not be relied upon for any purpose other than its intended purpose.

The information provided herein is intended solely for the use of our clients and members. You may not display, reproduce, copy, modify, license, sell or disseminate in any manner any information included herein, without the express permission of the Publisher. Kindly read our Terms of Use and respect our Copyright.

Copyright © 2018 HR 360, Inc., All rights reserved.