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previous page Previous Page: Publication 919 - How Do I Adjust My Tax Withholding? - How Do I Adjust My Tax Withholding?
next page Next Page: Publication 919 - How Do I Adjust My Tax Withholding? - How To Get Tax Help
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p919-001.htm#en_us_publink10006655

Adjusting Your Withholding(p6)


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previous topic occurrence Adjustment, Withholding next topic occurrence

If you are not having enough tax withheld or you are having too much tax withheld, you should either increase or decrease your withholding.
You increase or decrease your withholding by filling out a new Form W-4 and giving it to your employer. You can use the worksheets and information in this publication to help you complete Form W-4. You can get a blank Form W-4 from your employer, use the Form W-4 on pages 10 and 11 of this publication, or print the form from www.irs.gov.
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How Do I Increase My Withholding?(p6)


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There are two ways to increase your withholding. You can:
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Requesting an additional amount withheld.(p6)


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You can request that an additional amount be withheld from each paycheck by following these steps.
  1. Complete Worksheets 1 and 9.
  2. Complete a new Form W-4 if the amount on Worksheet 9, line 5:
    1. Is more than you want to pay with your tax return or in quarterly estimated tax payments, or
    2. Would cause you to pay a penalty when you file your tax return for 2009.
  3. Enter on your new Form W-4, line 5, the same number of withholding allowances your employer now uses for your withholding. This is the number of allowances you entered on the last Form W-4 you gave your employer.
  4. Enter on your new Form W-4, line 6, the amount from Worksheet 9, line 6.
  5. Give your newly completed Form W-4 to your employer.
If you have this additional amount withheld from your pay each payday, you should avoid owing a large amount at the end of the year.
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Example.(p6)

Early in 2009, Steve Miller used Worksheets 1, 4, and 9 to project his 2009 tax liability ($4,316) and his withholding for the year ($3,516). Steve's tax will be under withheld by $800 ($4,316 − $3,516). Either he will have to pay this amount when he files his 2009 tax return or he can increase his withholding now. Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2009. Steve completes the form as before, entering the same number of withholding allowances as before, but, in addition, entering $16 ($800 ÷ 50) on line 6 of the form. This is the additional amount to be withheld from his pay each payday. He gives the completed form to his employer.
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What if I have more than one job or my spouse also has a job?(p6)


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You are more likely to need to increase your withholding if you have more than one job or if you are married filing jointly and your spouse also works. If this is the case, you can increase your withholding for one or more of the jobs.
You can apply the amount on Worksheet 9, line 5, to only one job or divide it between the jobs any way you wish. For each job, determine the extra amount that you want to apply to that job and divide that amount by the number of paydays remaining in 2009 for that job. This will give you the additional amount to enter on line 6 of the Form W-4 you will file for that job. You need to give your employer a new Form W-4 for each job for which you are changing your withholding.
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Example.(p6)

Meg Green works in a store and earns $46,000 a year. Her husband, John, works full-time in manufacturing and earns $68,000 a year. In 2009, they will also have $184 in taxable interest and $1,000 of other taxable income. They expect to file a joint income tax return. Meg and John complete Worksheets 1, 4, and 9. Worksheet 9, line 5, shows that they will owe an additional $4,459 after subtracting their withholding for the year. They can divide the $4,459 any way they want. They can enter an additional amount on either of their Forms W-4, or divide it between them. They decide to have the additional amount withheld from John's wages, so they enter $91 ($4,459 ÷ 49 remaining paydays) on line 6 of his Form W-4. Both claim the same number of allowances as before.
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How Do I Decrease My Withholding?(p7)


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previous topic occurrence Adjustment, Withholding next topic occurrence

If your completed Worksheets 1 and 9 show that you may have more tax withheld than your projected tax liability for 2009, you may be able to decrease your withholding. There are two ways to do this. You can:
EIC
You can claim only the number of allowances to which you are entitled. To see if you can decrease your withholding by increasing your allowances, see the Form W-4 instructions and the rest of this publication. If your expected adjusted gross income for 2009 is more than $166,800, also see chapter 1 of Publication 505.
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Increasing the number of allowances I can claim.(p7)


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You figure and increase the number of withholding allowances you can claim as follows.
  1. On a new Form W-4, complete the Personal Allowances Worksheet.
  2. If you plan to itemize deductions, claim adjustments to income, or claim tax credits, complete a new Deductions and Adjustments Worksheet. If you plan to claim tax credits, see Converting Credits to Withholding Allowances next.
  3. If you meet the criteria on line H of the Form W-4 Personal Allowances Worksheet, complete a new Two-Earners/Multiple Jobs Worksheet.
  4. If the number of allowances you can claim on Form W-4, line 5, is different from the number you already are claiming, give the newly completed Form W-4 to your employer.
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Converting Credits to Withholding Allowances(p7)


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Converting Credits to Withholding Allowances

Figure 2, on page 8, shows many of the tax credits you may be able to use to reduce your withholding. Some of these are new or revised for 2009. See Publication 553 for information.
The Form W-4 Personal Allowances Worksheet provides only rough adjustments for the child and dependent care credit (line F) and the child tax credit (line G). Complete Worksheet 8 (see page 19) to figure these credits more accurately and also take other credits into account.
Include the amount from line 12 of Worksheet 8 in the total on line 5 of the Deductions and Adjustments Worksheet. Then complete the Deductions and Adjustments Worksheet and the rest of Form W-4.
EIC
If you take the child and dependent care credit into account on Worksheet 8, enter -0- on line F of the Personal Allowances Worksheet. If you take the child tax credit into account on Worksheet 8, enter -0- on line G of the Personal Allowances Worksheet.
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Figure 2. Tax Credits

For more information about the ...See ...
Adoption creditForm 8839 instructions
Alternative fuel vehicle refueling property credit Form 8911 instructions
Alternative motor vehicle credit Form 8910 instructions
Child and dependent care expenses, credit forPublication 503, Child and Dependent Care Expenses
Child tax credit (including additional child tax credit)Instructions for Form 1040 or Form 1040A
District of Columbia first-time homebuyer creditForm 8859 instructions
Earned income credit (unless you requested advance payment of the credit)Publication 596, Earned Income Credit
Education creditsPublication 970, Tax Benefits for Education
Elderly or the disabled, credit for thePublication 524, Credit for the Elderly or the Disabled
First-time homebuyer creditForm 5405 instructions
Foreign tax credit (except any credit that applies to wages not subject to U.S. income tax withholding because they are subject to income tax withholding by a foreign country) Publication 514, Foreign Tax Credit for Individuals
General business creditForm 3800, General Business Credit
Health coverage tax creditPublication 502, Medical and Dental Expenses
Making work pay credit (including special credit for government retirees)Worksheet 12
Mortgage interest creditPublication 530, Tax Information for First-Time Homeowners
Plug-in electric drive motor vehicle creditForm 8834 instructions
Prior year minimum tax, credit for (if you paid alternative minimum tax in an earlier year)Form 8801 instructions
Residential energy creditsForm 5695 instructions
Retirement savings contributions credit (saver's credit)Publication 590, Individual Retirement Arrangements (IRAs)
Tax credit bonds, credit to holders ofForm 8912 instructions
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Example.(p7)

Brett and Alyssa Davis are married and expect to file a joint return for 2009. Their estimated income from all sources is $68,000. They also expect to have $15,900 of itemized deductions. Their projected tax credits include a child and dependent care credit of $960 and a mortgage interest credit of $1,700.
The Davis' complete Worksheet 8, as follows, to see whether they can convert their tax credits into additional withholding allowances.
  1. Line 1, expected child and dependent care credit—$960.
  2. Line 9, expected mortgage interest credit—$1,700.
  3. Line 10, total estimated tax credits—$2,660.
  4. Line 11—6.7. Their combined taxable income from all sources, $68,000, falls between $38,001 and $90,000 on the table for married filing jointly or qualifying widow(er). The number to the right of this range is 6.7.
  5. Line 12, multiply line 10 by line 11—$17,822.
Then the Davis' complete the Form W-4 worksheets.
  1. Because they chose to account for their child and dependent care credit on the Deductions and Adjustments Worksheet, they enter -0- on line F of the Personal Allowances Worksheet and figure a new total for line H.
  2. They take the result on line 12 of Worksheet 8, add it to their other adjustments on line 5 of the Form W-4 Deductions and Adjustments Worksheet, and complete the Form W-4 worksheets.
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When Will My New Form W-4 Go Into Effect?(p8)


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previous topic occurrence Employee's Withholding Allowance Certificate next topic occurrence

If the change is for the current year, your employer must put your new Form W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after the day on which you give your employer your revised Form W-4.
If the change is for next year, your new Form W-4 will not take effect until next year.
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IRS Review of Your Withholding(p8)


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IRS Review of Your Withholding

Generally, the amount your employer withholds for federal income tax must be based on your Form W-4. However, whether you are entitled to claim exempt status or a certain number of withholding allowances is subject to review by the IRS. If the IRS determines that you cannot claim more than a specified number of withholding allowances or claim a complete exemption from withholding, the IRS will issue a notice of the maximum number of withholding allowances permitted (commonly referred to as a "lock-in letter") to both you and your employer.
If you receive a lock-in letter, the IRS has instructed your employer to begin withholding income tax from your wages based on the withholding rate (marital status) and maximum number of allowances specified in the letter. In addition, your employer has been instructed not to honor your current Form W-4 or a new Form W-4 unless it results in more withholding than the lock-in letter allows.
The IRS will provide a period of time during which you can dispute the determination before your employer adjusts your withholding. Follow the instructions in your letter if you wish to submit a new Form W-4 or contact the Withholding Compliance Unit with questions. Additional information is available on the IRS website at www.irs.gov. Enter the keyword "withholding compliance questions" in the search box.
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Retirees Returning to the Workforce(p8)


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Retirees Returning to the Workforce

When you first began receiving your pension, you told the payer how much tax to withhold, if any, by completing Form W-4P, Withholding Certificate for Pension or Annuity Payments (or something similar). However, if your retirement pay is from the military or certain deferred compensation plans, you completed Form W-4 instead of Form W-4P. You completed either form based on your projected income at that time. Now that you are returning to the workforce, your new Form W-4 (given to your employer) and your Form W-4 or W-4P (on file with your pension plan) must work together to determine the correct amount of withholding for your new amount of income.
The worksheets that come with Forms W-4 and W-4P are basically the same, so you can use either set of worksheets to figure out how many withholding allowances you are entitled to claim. Start off with the Personal Allowances Worksheet. Then, if you will be itemizing your deductions, claiming adjustments to income, or claiming tax credits when you file your tax return, complete the Deductions and Adjustments Worksheet.
The third worksheet is the most important for this situation. Form W-4 calls it the Two-Earners/Multiple Jobs Worksheet, Form W-4P calls it the Multiple Pensions/More-Than-One-Income Worksheet—both are the same. If you have more than one source of income you may need to claim fewer withholding allowances, or request your employer to withhold an additional amount from each paycheck, to have enough withholding to cover the tax on your higher income.
Once you have figured out how many allowances you are entitled to claim, look at the income from both your pension and your new job, and how often you receive payments. It is your decision how to divide up your withholding allowances between these sources of income. For example, you may want to "take home" most of your weekly paycheck to use as spending money and use your pension to "pay the bills." In that case, change your Form W-4P to zero allowances and claim all that you are entitled to on your Form W-4.
There are a couple of ways you can get a better idea of how much tax will be withheld when claiming a certain number of allowances.
And remember, this is not a final decision. If you do not get the correct amount of withholding with the first Forms W-4 and W-4P you submit, you should refigure your allowances (or divide them differently) using the information and worksheets in this publication, or the resources mentioned above.
You should go through this same process each time your life situation changes, whether it be for personal or financial reasons. You may need more tax withheld, or you may need less.
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Insurance Premiums for Retired Public Safety Officers(p9)


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previous topic occurrence Insurance Premiums for Retired Public Safety Officers next topic occurrence

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be made directly from the plan to the insurance provider. You can exclude from income the smaller of the amount of the insurance premiums or $3,000. You can only make this election for amounts that would otherwise be included in your income.
An eligible retirement plan is a governmental plan that is:
If you wish to make the election, see the instructions for Form 1040.
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Blank Form W–4 page 1Form:Form: W–4 Text DescriptionBlank Form W–4 page 1Form:Form: W–4  
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blank Form W–4 page 2 Text Descriptionblank Form W–4 page 2  
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Figure 3. Worksheets and Tables

Use the following worksheets and tables to figure your correct withholding and adjustments.

Use ...On page...To ...
Worksheet 1
Projected Tax for 2009
13Project the taxable income you will have for 2009 and figure the amount of tax you will have to pay on that income.
Worksheet 2
Phaseout of Itemized Deductions for 2009
14Figure the reduced amount of your projected itemized deductions on Schedule A (Form 1040) if they are limited because your projected adjusted gross income is more than $166,800 ($83,400 if married filing separately).
Worksheet 3
Reduction of Exemption Amount for 2009
14Figure the reduced amount of your projected exemptions if your exemptions are limited because your projected adjusted gross income for your projected filing status is more than: $166,800 if single; $250,200 if married filing jointly or qualifying widow(er); $125,100 if married filing separately; or $208,500 if head of household.
Worksheet 4
Tax Computation Worksheets for 2009
15-16Figure the amount of tax on your projected taxable income.
Worksheet 5
Figuring 2009 Tax if You Expect to Have a Net Capital Gain or Qualified Dividends
17Figure the amount of tax when your projected 2009 taxable income includes a net capital gain or qualified dividends.
Worksheet 6
Figuring 2009 Tax if You Expect to Exclude Foreign Earned Income or Exclude or Deduct Housing
18Figure your tax if you expect to claim a foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555 or Form 2555-EZ.
Worksheet 7
Self-Employment Tax for 2009
18Figure your projected self-employment tax for 2009 if you and/or your spouse are self-employed in 2009 and the total of your (or your spouse's) wages and self-employment income will be more than $106,800.
Worksheet 8
Converting Credits to Withholding Allowances for 2009 Form W-4
19Figure how much of an adjustment to make to line 5 of the Form W-4 Deductions and Adjustments Worksheet to account for your projected tax credits that are not otherwise taken into consideration.
Worksheet 9
Projected Withholding for 2009
20Project the amount of federal income tax that you will have withheld in 2009, compare your projected withholding with your projected tax, and determine whether the amount withheld each payday should be adjusted.
Worksheet 10
Standard Deduction for 2009
21Determine your projected standard deduction for 2009.
Worksheet 11
Additional Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals
22Figure your additional exemption amount if you expect to house individuals displaced by a Midwestern disaster. See Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas, for qualifications.
Worksheet 12
Making Work Pay credit
22Figure your Making Work Pay credit, which includes the special credit for government retirees.
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Worksheet 1. Projected Tax for 2009

Use this worksheet to figure the amount of your projected tax for 2009. Note. Enter combined amounts if married filing jointly.
1.Enter amount of adjusted gross income (AGI) you expect in 2009. (To determine this, you may want to start
with the AGI on your last year's return, and add or subtract your expected changes. Also take into account
items listed under What's New, earlier.)
  
 Note. If self-employed, first complete Worksheet 7 to figure the deduction for one-half of self-employment tax. Subtract that amount to figure the line 1 entry 1 
2.If you:   
 Do not plan to itemize deductions on Schedule A (Form 1040), use Worksheet 10 to figure your expected standard deduction.  
 Plan to itemize deductions, and the amount on line 1 is:  
  Not more than $166,800 ($83,400 if married filing separately), enter the total itemized deductions you
expect after applying any limits (such as the 7.5% limit on medical expenses).
  
  More than $166,800 ($83,400 if married filing separately), use Worksheet 2 to figure the amount to enter here2 
3.Subtract line 2 from line 1 (if zero or less, enter -0- and go to line 6)3 
4.If the amount on line 1 is:  
 Not more than the amount shown below for your 2009 filing status, multiply the number of exemptions you plan to claim on your 2009 tax return by $3,650 and enter the result here. Right brace4 
 More than the amount shown below for your 2009 filing status, use Worksheet 3 to figure
the amount to enter here
  
  Single — $166,800   
  Married filing jointly or Qualifying widow(er) — $250,200   
  Married filing separately — $125,100   
  Head of household — $208,500   
5.Expected taxable income. Subtract line 4 from line 3 (if zero or less, enter -0- here and on line 6, then
go to line 7)
5 
6.If the amount on line 1:   
 Does not include a net capital gain or qualified dividends and you did not exclude foreign earned income or exclude or deduct housing in arriving at the amount on line 1, use the appropriate section of Worksheet 4 to figure the tax to enter here.   
 Includes a net capital gain or qualified dividends, use Worksheet 5 to figure the tax to enter here  
 Was figured by excluding foreign earned income or excluding or deducting housing, use Worksheet 6
to figure the tax to enter here
6 
7.Enter any expected additional taxes from an election to report your child's interest and dividends (Form 8814), lump-sum distributions (Form 4972), any recapture of education credits, and alternative minimum tax (Form 6251) 7 
8.Add lines 6 and 78 
9.Enter the amount of any expected tax credits. See Figure 2 on page 89 
10.Subtract line 9 from line 8 (if zero or less, enter -0-)10 
11.Self-employment tax. If you expect to file jointly and both of you are self-employed, figure the
self-employment tax for each of you separately and enter the total on line 11.
  
 If the projected total of your net self-employment income* multiplied by 92.35% (.9235) is:   
 Less than $400, enter -0- on line 11  
 $400 or more, and together with your wages is not more than $106,800, multiply your expected net self-employment income by 92.35% (.9235). Multiply that result by 15.3% (.153) and enter here   
 $400 or more, and together with your wages is more than $106,800, use Worksheet 7 to figure the amount
to enter here
11 
12.Enter the total of any other expected taxes**12 
13.Projected tax for 2009. Add lines 10 through 12. Enter the total here and on Worksheet 9, line 1 13 
* If you will have farm income and also receive social security retirement or disability benefits, do not include your expected Conservation Reserve Program payments that will be included on Schedule F (Form 1040) or listed on Schedule K-1 (Form 1065).
** Use the instructions for the 2008 Form 1040 to determine if you expect to owe, for 2009, any of the taxes that would have been entered on your 2008 Form 1040, lines 59 and 60, and any write-ins on line 61.
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Worksheet 2. Phaseout of Itemized Deductions for 2009

Use this worksheet to figure the amount to enter on Worksheet 1, line 2, and on the Form W-4 Deductions and Adjustments Worksheet, line 1.
1.Enter the total itemized deductions you expect for 2009 after applying any limits (such as the 7.5% limit on medical expenses)1   
2.Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty and theft losses, and gambling losses (after applying the same limits used in line 1) 2   
3.Subtract line 2 from line 13   
 Note. If the amount on line 3 is zero or less, stop here. Your deduction is not limited. Enter on Worksheet 1, line 2, the larger of the amount from line 1 of this worksheet or your standard deduction from Worksheet 10, line 11.     
     
4.Multiply line 3 by 80% (.80)4   
5.Enter the amount from Worksheet 1, line 15   
6.Enter $166,800 ($83,400 if married filing separately)6   
7.Subtract line 6 from line 57   
 Note. If the amount on line 7 is zero or less, stop here. Your deduction is not limited. Enter on Worksheet 1, line 2, the larger of the amount from line 1 of this worksheet or your standard deduction from Worksheet 10, line 11.     
8.Multiply line 7 by 3% (.03)8   
9.Enter the smaller of line 4 or line 8 9 
10.Divide line 9 by 1.510 
11.Subtract line 10 from line 911 
12.Subtract line 11 from line 1. Enter the result here, on line 2 of Worksheet 1, and on line 1 of
the Form W-4 Deductions and Adjustments Worksheet
12 
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Worksheet 3. Reduction of Exemption Amount for 2009

Use this worksheet to figure the amount to enter on Worksheet 1, line 4.
1.Multiply $3,650 by the number of exemptions you plan to claim 1 
2.Enter the amount from Worksheet 1, line 1 2 
3.Enter:   
  $166,800 if single  
  $250,200 if married filing jointly or qualifying widow(er)  
  $125,100 if married filing separately  
  $208,500 if head of household 3
4.Subtract line 3 from line 2 4 
5.Is line 4 more than $122,500 ($61,250 if married filing separately)?   
  BoxYes. Multiply $2,433 by the number of exemptions you plan to claim and enter the result here and on Worksheet 1, line 4. Do not complete the rest of this worksheet.    
  BoxNo. Divide line 4 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1)  5 
6.Multiply line 5 by 2% (.02). Enter the result as a decimal 6     .
7.Multiply line 1 by line 6 7 
8.Divide line 7 by 3.0 8 
9.Subtract line 8 from line 1. Enter the result here and on Worksheet 1, line 4 9 
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Worksheet 4. Tax Computation Worksheets for 2009

Note. If you are required to use this worksheet to figure the tax on an amount from Worksheet 5 (line 1 or 14), or Worksheet 6 (line 2 or 3), enter the amount from that worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the worksheet you are completing.

a. Single

Use this worksheet to figure the amount to enter on Worksheet 1, line 6, if you expect your filing status for 2009 to be Single.
Expected Taxable Income(a)
Enter amount from
Worksheet 1,
line 5*
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
(e)
Subtract (d) from (c). Enter the result here and on Worksheet 1, line 6*
If Worksheet 1,
line 5* is —

OverBut not over
$0$8,350 × 10% (.10) $0 
8,35033,950 × 15% (.15) 417.50 
33,95082,250 × 25% (.25) 3,812.50 
82,250171,550 × 28% (.28) 6,280.00 
171,550372,950 × 33% (.33) 14,857.50 
372,950- - - - - × 35% (.35) 22,316.50 
* If you are using Worksheet 5, for column (a), use the amount from line 1 or line 14 and enter the result (from column (e)) on line 29 or line 31, as appropriate.
 If you are using Worksheet 6, for column (a), use the amount from line 2 or line 3 and enter the result (from column (e)) on line 5 or line 4, as appropriate.


b. Head of Household

Use this worksheet to figure the amount to enter on Worksheet 1, line 6, if you expect your filing status for 2009 to be Head of Household.
Expected Taxable Income(a)
Enter amount from
Worksheet 1,
line 5*
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
(e)
Subtract (d) from (c). Enter the result here and on Worksheet 1, line 6*
If Worksheet 1,
line 5* is —

OverBut not
over
$0$11,950 × 10% (.10) $0 
11,95045,500 × 15% (.15) 597.50 
45,500117,450 × 25% (.25) 5,147.50 
117,450190,200 × 28% (.28) 8,671.00 
190,200372,950 × 33% (.33) 18,181.00 
372,950- - - - - × 35% (.35) 25,640.00 
* If you are using Worksheet 5, for column (a), use the amount from line 1 or line 14 and enter the result (from column (e)) on line 29 or line 31, as appropriate.
 If you are using Worksheet 6, for column (a), use the amount from line 2 or line 3 and enter the result (from column (e)) on line 5 or line 4, as appropriate.
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c. Married Filing Jointly or Qualifying Widow(er)

Use this worksheet to figure the amount to enter on Worksheet 1, line 6, if you expect your filing status for 2009 to be Married Filing Jointly or Qualifying Widow(er).
Expected Taxable Income(a)
Enter amount from
Worksheet 1,
line 5*
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
(e)
Subtract (d) from (c). Enter the result here and on Worksheet 1, line 6*
If Worksheet 1,
line 5* is —

OverBut not over
$0$16,700 × 10% (.10) $0 
16,70067,900 × 15% (.15) 835.00 
67,900137,050 × 25% (.25) 7,625.00 
137,050208,850 × 28% (.28) 11,736.50 
208,850372,950 × 33% (.33) 22,179.00 
372,950- - - - - × 35% (.35) 29,638.00 
* If you are using Worksheet 5, for column (a), use the amount from line 1 or line 14 and enter the result (from column (e)) on line 29 or line 31, as appropriate.
 If you are using Worksheet 6, for column (a), use the amount from line 2 or line 3 and enter the result (from column (e)) on line 5 or line 4, as appropriate.

d. Married Filing Separately

Use this worksheet to figure the amount to enter on Worksheet 1, line 6, if you expect your filing status for 2009 to be Married Filing Separately.
Expected Taxable Income(a)
Enter amount from
Worksheet 1,
line 5*
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
(e)
Subtract (d) from (c). Enter the result here and on Worksheet 1, line 6*
If Worksheet 1,
line 5* is —

OverBut not over
$0$8,350 × 10% (.10) $0 
8,35033,950 × 15% (.15) 417.50 
33,95068,525 × 25% (.25) 3,812.50 
68,525104,425 × 28% (.28) 5,868.25 
104,425186,475 × 33% (.33) 11,089.50 
186,475- - - - - × 35% (.35) 14,819.00 
* If you are using Worksheet 5, for column (a), use the amount from line 1 or line 14 and enter the result (from column (e)) on line 29 or line 31, as appropriate.
 If you are using Worksheet 6, for column (a), use the amount from line 2 or line 3 and enter the result (from column (e)) on line 5 or line 4, as appropriate.
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Worksheet 5. Figuring 2009 Tax if You Expect to Have a Net Capital Gain or Qualified Dividends

          
1.Enter the amount from Worksheet 1, line 5 (or the amount from Worksheet 6, line 3, if appropriate)1.              
2.Enter your expected qualified dividends for 2009*2.                  
3.Enter the net capital gain expected for 2009*3.                  
4.Add lines 2 and 34.                
5.Enter your 28% rate gain or loss expected for 2009**5.                  
6.Enter the unrecaptured section 1250 gain expected for 20096.                  
7.Add lines 5 and 67.                  
8.Enter the smaller of line 3 or line 7 8.                
9.Subtract line 8 from line 49.              
10.Subtract line 9 from line 1. If zero or less, enter -0-10.                
11.Enter the smaller of line 1 or $67,900 ($33,950 if single or married filing separately, or $45,500 if head of household) 11.                  
12.Enter the smaller of line 10 or line 11 12.                  
13.Subtract line 4 from line 1. If zero or less, enter -0-13.                  
14.Enter the larger of line 12 or line 13 14.              
 Note. If line 11 and line 12 are the same, skip line 15 and go to line 16.     
15.Subtract line 12 from line 1115.              
 Note. If lines 1 and 11 are the same, skip lines 16–28 and go to line 29.   
16.Enter the smaller of line 1 or line 9 16.                
17.Enter the amount from line 15. If line 15 is blank, enter -0-17.                
18.Subtract line 17 from line 16. If zero or less, enter -0-18.              
19.Multiply line 18 by 15% (.15)19.            
 Note. If line 6 is zero or blank, skip lines 20–25 and go to line 26.   
20.Enter the smaller of line 3 or line 6 20.                
21.Add lines 4 and 1421.                  
22.Enter the amount from line 1 above22.                  
23.Subtract line 22 from line 21. If zero or less, enter -0-23.                
24.Subtract line 23 from line 20. If zero or less, enter -0-24.              
25.Multiply line 24 by 25% (.25)25.            
 Note. If line 5 is zero or blank, skip lines 26–28 and go to line 29.   
26.Add lines 14, 15, 18, and 2426.              
27.Subtract line 26 from line 127.              
28.Multiply line 27 by 28% (.28)28.            
29.Figure the tax on the amount on line 14 from the appropriate section of Worksheet 429.            
30.Add lines 19, 25, 28, and 2930.            
31.Figure the tax on the amount on line 1 from the appropriate section of Worksheet 431.            
32.Expected tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 30 or line 31 here and on Worksheet 1, line 6 (or if using Worksheet 6, enter on line 4 of Worksheet 6) 32.            
* If you expect to deduct investment interest expense, do not include on this line any qualified dividends or net capital gain that you will elect to treat as investment income.
** This includes a section 1202 exclusion from eligible gain on qualified small business stock and gain or loss from the sale or exchange of collectibles. See the instructions for Schedule D (Form 1040) for more information.
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Worksheet 6. Figuring 2009 Tax if You Expect to Exclude Foreign Earned Income or Exclude or Deduct Housing

You must figure your tax using this worksheet if you claim a foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555 or Form 2555-EZ.

Before you begin:  If Worksheet 1, line 5, is zero, do not complete this worksheet.
1. Enter the amount from Worksheet 1, line 51 
2. Enter the total foreign earned income and housing amount you (and your spouse, if filing jointly) expect to exclude or deduct in 2009 on Form 2555, lines 45 and 50, or Form 2555-EZ, line 18 2 
3. Add lines 1 and 23 
4. Tax on the amount on line 3. Use Worksheet 4 or Worksheet 5,* as appropriate 4 
5. Tax on the amount on line 2. Use Worksheet 4 5 
6. Subtract line 5 from line 4. Enter the result here and on Worksheet 1, line 6. If zero or less, enter -0-6 
*If using Worksheet 5 (Figuring 2009 Tax if You Expect to Have a Net Capital Gain or Qualified Dividends), enter the amount from line 3 above on line 1 of Worksheet 5. Complete Worksheet 5 through line 9. Next, determine if you have a capital gain excess.
Figuring capital gain excess. To find out if you have a capital gain excess, subtract line 5 of Worksheet 1 from line 9 of Worksheet 5. If the result is more than zero, that amount is your capital gain excess.
No capital gain excess. If you do not have a capital gain excess, complete the rest of Worksheet 5 according to its instructions. Then complete lines 5 and 6 above.
Capital gain excess. If you have a capital gain excess, complete a second Worksheet 5 in its entirety with the following modifications. Enter the amount from line 3 above on line 1 of Worksheet 5. Then complete lines 5 and 6 above. Make these modifications to Worksheet 5 only for purposes of filling out Worksheet 6 above.
 a. Reduce (but not below zero) the amount you would otherwise enter on line 3 of Worksheet 5 by your capital gain excess.
 b. Reduce (but not below zero) the amount you would otherwise enter on line 2 of Worksheet 5 by any of your capital gain excess not used in (a) above.
 c. Reduce (but not below zero) the amount you would otherwise enter on line 5 of Worksheet 5 by your capital gain excess.
 d. Reduce (but not below zero) the amount you would otherwise enter on line 6 of Worksheet 5 by your capital gain excess.
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Worksheet 7. Self-Employment Tax for 2009

Use this worksheet to figure the amount to enter on Worksheet 1, line 11. If you are married filing jointly and you are both self-employed, complete this worksheet separately for each spouse, and combine the amounts on Worksheet 1, line 11.
1a.Enter your expected net self-employment income for 20091a 
1b.If you will have farm income and also receive social security retirement or disability benefits, enter your expected Conservation Reserve Program payments that will be included on Schedule F (Form 1040) or listed on Schedule K-1 (Form 1065) 1b 
2.Subtract line 1b from line 1a2 
3.Multiply line 2 by 92.35% (.9235)3 
4.Multiply line 3 by 2.9% (.029)4 
5.Social security tax maximum income5$106,800
6.Enter your expected wages for 2009 that will be subject to social security tax or the 6.2% portion of tier 1 railroad retirement tax 6 
7.Subtract line 6 from line 57 
 Note. If line 7 is zero or less, enter -0- on line 9 and skip to line 10.   
    
8.Enter the smaller of line 3 or line 7 8 
9.Multiply line 8 by 12.4% (.124)9 
10.Add line 4 and line 9. Enter the result here and on Worksheet 1, line 11. If you expect to file jointly, combine the result with your spouse's expected self-employment tax and enter the total on Worksheet 1, line 11 10 
11.Multiply line 10 by .50. This is your expected deduction for one-half of your self-employment tax. Subtract this amount when figuring your expected AGI on line 1 of Worksheet 1    
 
11
  
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Worksheet 8. Converting Credits to Withholding Allowances for 2009 Form W-4

Use this worksheet to figure an additional amount to enter on the Form W-4 Deductions and Allowances Worksheet, line 5. For more information on these credits, see Converting Credits to Withholding Allowances, earlier.
Caution. If you enter an amount on line 1 of this worksheet, enter -0- on line F of the Form W-4 Personal Allowances Worksheet. If you enter an amount on line 3 of this worksheet, enter -0- on line G of the Form W-4 Personal Allowances Worksheet.
For lines 1 through 9, enter the projected amount for each credit you expect to take.   
1.Credit for child and dependent care expenses (see Caution above) 1 
2.Credit for the elderly or the disabled2 
3.Child tax credit (including additional child tax credit) (see Caution above) 3 
4.Education credits4 
5.Adoption credit5 
6.Foreign tax credit6 
7.Retirement savings contributions credit7 
8.Earned income credit (unless you requested advance payment)8 
9.Other credits (see Figure 2)9 
10.Add lines 1 through 9. This is your total estimated tax credits10 
11.Using the table below that matches your filing status, find the line in the table that matches your combined income from all sources. Then, enter on line 11 the multiplication factor shown next to your income.   
       
 Married Filing Jointly
or Qualifying Widow(er)
 Head of Household   
 If your combined income from all sources is:Multiply credits by: If your combined income from all sources is:Multiply credits by:   
 $0-$38,00010.0 $0-$27,00010.0   
 38,001-90,000 6.7 27,001-61,000 6.7   
 90,001-160,000 4.0 61,001-135,000 4.0   
 160,001-250,000 3.6 135,001-220,000 3.6   
 250,001-410,000 3.0 220,001-410,000 3.0   
 410,001and over  — 2.8 410,001and over — 2.8   
             
 Single Married Filing Separately   
 If your combined income from all sources is:Multiply credits by: If your combined income from all sources is:Multiply credits by:   
 $0-$18,00010.0 $0-$19,00010.0   
 18,001-43,000 6.7 19,001-45,000 6.7   
 43,001-95,000 4.0 45,001-80,000 4.0   
 95,001-190,000 3.6 80,001-125,000 3.6   
 190,001-410,000 3.0 125,001-205,000 3.0   
 410,001and over  — 2.8 205,001and over — 2.8 11 
             
12.Multiply line 10 by line 11. Enter the result here and include it in the total on line 5 of the Form W-4 Deductions and Adjustments Worksheet 12 
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Worksheet 9.  Projected Withholding for 2009

Use this worksheet to figure the amount of your projected withholding for 2009, compare it to your projected tax for 2009, and, if necessary, figure an additional amount to have withheld each payday.

Note.  If married filing jointly, enter combined amounts.
1.Enter your projected tax for 2009 from Worksheet 1, line 13 1 
2.Enter your total federal income tax withheld to date in 2009 from all sources of income. (For wages, you should be able to find the withholding-to-date on your last pay slip or statement.) 2 
3.Enter the federal tax withholding you expect for the rest of 2009:  
 a.For each source of wages, multiply the amount of federal income tax now being withheld each payday by the number of paydays remaining in the year and enter the combined amount for all jobs 3a 
 b.For all other sources of recurring taxable income, multiply the withholding amount by the remaining number of times the income is expected. For example, if you have federal income tax withheld from your monthly pension and you will receive nine more payments this year, multiply your monthly withholding amount by 9 3b 
4.Add lines 2, 3a, and 3b. This is your projected withholding for 20094 
5.Compare the amounts on lines 1 and 4.  
  • If line 1 is more than line 4, subtract line 4 from line 1. Enter the result here and go to line 6.  
  • If line 4 is more than line 1, stop here and see How Do I Decrease My Withholding?5 
6.Divide line 5 by the number of paydays (or other withholding events) remaining in 2009 and enter the result. This is the additional amount you should have withheld from each remaining payment. Enter this amount on Form W-4, line 6 6 
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Worksheet 10.  Standard Deduction for 2009

1.Enter the amount shown below for your filing status.    
 • Single or married filing separately—$5,700    
 • Married filing jointly or Qualifying widow(er)—$11,400    
 • Head of household—$8,3501.              
2.Can you (or your spouse if filing jointly) be claimed as a dependent?    
  Box No.Skip line 3; enter the amount from line 1 on line 4.  
  Box Yes. Go to line 3.  
3.Is your earned income* more than $650?     
  Box Yes. Add $300 to your earned income. Enter the total.    
  Box No.Enter $9503.              
4.Enter the smaller of line 1 or line 3 4.            
5.Were you (or your spouse if filing jointly) born before January 2, 1945, or blind?
  Box No.Go to line 6.
  Box Yes. Check if:
   a. You were   Box Born before January 2, 1945  Box Blind
   b. Your spouse was   Box Born before January 2, 1945  Box Blind
   c. Total boxes checked in 5a and 5bbox
  Multiply $1,100 ($1,400 if single or head of household) by the number in the box on line 5c5.            
Before you continue:
If you will have deductions for net disaster losses, real estate taxes, or taxes on the purchase of a qualified motor vehicle, complete lines 6–10k as appropriate. If not, skip to line 11.
  
6.Enter any net disaster loss you expect to claim on Form 4684, line 18a 6.            
7.Enter the state and local real estate taxes you expect to pay in 2009 that would be deductible on Schedule A, line 6, if you were itemizing your deductions. Do not include foreign real estate taxes 7.              
8.Enter $500 ($1,000 if married filing jointly)8.              
9.Enter the smaller of line 7 or line 8 9.            
10.a.Enter the total of the state or local sales or excise taxes you expect to pay in 2009 for the purchase of a qualified motor vehicle**10a.              
 b.Enter the purchase price of the qualified motor vehicle10b.                
 c.Is the amount in line 10b more than $49,500?      
  Box No.Skip this line and enter the amount from line10a on line 10d.    
  Box Yes. Divide $49,500 by the amount on line10b. Enter the result as a decimal (rounded to at least three places)10c..          
 d.Multiply line 10a by line 10c10d.              
 e.Enter the amount from line 1 of Worksheet 110e.                
 f.Enter the total of any expected:
  • Exclusion of income from Puerto Rico, and
  • Amounts from Form 2555, lines 45 and 50; Form 2555-EZ, line 18; and Form 4563, line 15
10f.                
 g.Add lines 10e and 10f10g.                
 h.Is the amount on line 10g more than $125,000 ($250,000 if married filing jointly)?      
   BoxNo. Skip lines 10h and 10i, enter -0- on line 10j, and go to
 line 10k.
      
   BoxYes. Subtract $125,000 ($250,000 if married filing jointly)
 from line 10g
10h.                
 i.Divide line 10h by $10,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 10i..           
 j.Multiply line 10d by line 10i10j.              
 k.Sales and excise taxes on qualified motor vehicle purchases. Subtract line 10j from line 10d. Enter the result here     10k.            
11.Standard deduction. Add lines 4, 5, 6, 9, and 10k and enter here. If you expect to house individuals displaced by the Midwestern disasters, also enter this amount on Worksheet 11, line 5. Otherwise, enter the total on Worksheet 1, line 2 11.            
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. Reduce it by one-half of your self-employment tax.
** Qualified motor vehicle includes certain new cars or light trucks, motorcycles, or motor homes that you purchase. For details, see Publication 553.
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Worksheet 11. Additional Exemption Amount for Taxpayers Housing Midwestern
Displaced Individuals

       
1.Maximum additional exemption amount. Enter $2,000 ($1,000 if married filing separately)1.            
2.Did you file Form 8914 in 2008?    
  Box Yes. Enter the additional exemption amount claimed in 2008 from Form 8914, line 2.     
  Box No. Enter -0- 2.              
3.Subtract line 2 from line 1. This is the maximum additional exemption amount you can claim in 20093.            
4.Multiply $500 by the total number of displaced individuals that you expect to house in 2009. Do not enter more than the amount shown on line 3 4.            
5.Enter the exemption amount from Worksheet 10, line 115.            
6.Additional deduction for exemptions. Add lines 4 and 5. Enter the result here and on Worksheet 1, line 4 6.            
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Worksheet 12. Making Work Pay Credit Worksheet (Including Special Credit for
Government Retirees)

1.Enter the earned income* you (and your spouse if filing jointly) expect in 2009 1.            
2.Multiply line 1 by 6.2% (.062)2.            
3.Enter $400 ($800 if married filing jointly)3.            
4.Enter the smaller of line 2 or line 3 4.            
5.Enter the amount from line 1 of Worksheet 15.              
6.Enter the total of any:
  • Amount of income from Puerto Rico you (and your spouse if married filing jointly) expect to exclude;
  • Amount on Worksheet 6, line 2; and
  • Amount of income from American Samoa you (and your spouse if married filing jointly) expect to exclude
6.              
7.Add line 5 and line 67.            
8.Enter $75,000 ($150,000 if married filing jointly)8.            
9.Is the amount on line 7 more than the amount on line 8?
  boxNo.Skip line 10. Enter the amount from line 4 on line 11 below.
  boxYes.Subtract line 8 from line 7.9.             
10.Multiply line 9 by 2% (.02)10.            
11.Subtract line 10 from line 4. If zero or less, enter -0-11.            
12.Do you (or your spouse, if filing jointly) expect to receive an economic recovery payment in 2009 because you received social security benefits, supplemental security income, railroad retirement benefits, or veterans disability compensation or pension benefits in November or December 2008 or January 2009?     
  boxNo.Skip line 12 and go to line 13.  
  boxYes.Enter the total of the payments you (and your spouse, if filing jointly) expect to receive. Do not enter more than $250 ($500 if married filing jointly) 12.              
13.Do you (or your spouse, if filing jointly) expect to receive a pension or annuity in 2009 for services you performed as an employee of the U.S. government or any U.S. state or local government? Do not include any pension or annuity that will be reported on Form W-2.     
  boxNo.Enter -0-.  
  boxYes.If you checked "No" on line 12, enter $250 ($500 if married filing jointly and the answer on line 13 is "Yes" for both spouses)13.              
14.Add lines12 and 1314.              
15.Subtract line 14 from line 11. If zero or less, enter -0-15.              
16.Making Work Pay credit (including special credit for government retirees). Add lines 13 and 15. Enter the result here and include in the total on line 9 of Worksheet 8 16.            
*Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income and any nontaxable combat pay that you will include in your income for this purpose. If you will be self-employed, subtract one-half your self-employment tax.
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