This publication contains the new income tax withholding percentage and wage bracket method tables. It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication.

Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide.

For the calculation of income tax withholding on pensions, the new withholding tables also apply.

These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009.