skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 919
taxmap/pubs/p919-001.htm#en_us_publink1000233674

Adjusting Your Withholding(p5)

rule
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 (see the list on page 10) 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 8 and 9 of this publication, or print the form from IRS.gov.
taxmap/pubs/p919-001.htm#en_us_publink1000233675

How Do I Increase My Withholding?(p5)

rule
There are two ways to increase your withholding. You can:
taxmap/pubs/p919-001.htm#en_us_publink1000233676

Requesting an additional amount withheld.(p5)

rule
You can request that an additional amount be withheld from each paycheck by following these steps.
  1. Complete Worksheets 1 and 7.
  2. Complete a new Form W-4 if the amount on Worksheet 7, line 5:
    1. Is more than you want to pay with your tax return or in estimated tax payments throughout the year, or
    2. Would cause you to pay a penalty when you file your tax return for 2011.
  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 7, 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.
taxmap/pubs/p919-001.htm#en_us_publink1000233677

Example.(p5)

Early in 2011, Steve Miller used Worksheets 1, 4, and 7 to project his 2011 tax liability ($4,316) and his withholding for the year ($3,516). Steve's tax will be underwithheld by $800 ($4,316 − $3,516). His choices are to pay this amount when he files his 2011 tax return, make estimated tax payments, or increase his withholding now. Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2011. Steve completes the new Form W-4 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.
taxmap/pubs/p919-001.htm#en_us_publink1000233678

What if I have more than one job or my spouse also has a job?(p5)

rule
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 7, 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 2011 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.
taxmap/pubs/p919-001.htm#en_us_publink1000233679

Example.(p5)

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 2011, 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 7. Line 5 of Worksheet 7 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.
taxmap/pubs/p919-001.htm#en_us_publink1000233680

How Do I Decrease My Withholding?(p5)

rule
If your completed Worksheets 1 and 7 show that you may have more tax withheld than your projected tax liability for 2011, 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.
taxmap/pubs/p919-001.htm#en_us_publink1000233682

Increasing the number of allowances.(p6)

rule
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 below.
  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.
taxmap/pubs/p919-001.htm#en_us_publink1000233683

Converting Credits to Withholding Allowances(p6)

rule
Figure 2, on page 7, shows many of the tax credits you may be able to use to decrease your withholding.
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 17) 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.
taxmap/pubs/p919-001.htm#en_us_publink1000233687

Example.(p6)

Brett and Alyssa Davis are married and expect to file a joint return for 2011. Their expected taxable income from all sources is $68,000. They expect to have $15,900 of itemized deductions. Their projected tax credits include a child and dependent care credit of $960 and a residential energy credit of $1,500.
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 residential energy credit—$1,500.
  3. Line 10, total estimated tax credits—$2,460.
  4. Line 11. Their combined taxable income from all sources, $68,000, falls between $40,001 and $92,000 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—$16,482.
Then the Davis' complete the Form W-4 worksheets.
  1. Because they choose 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.
taxmap/pubs/p919-001.htm#en_us_publink1000233688

When Will My New Form W-4 Go Into Effect?(p6)

rule
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.
taxmap/pubs/p919-001.htm#en_us_publink1000233689

IRS Review of Your Withholding(p6)

rule
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 at IRS.gov. Enter "withholding compliance questions" (in quotation marks) in the search box.
taxmap/pubs/p919-001.htm#en_us_publink1000233690

Retirees Returning to the Workforce(p7)

rule
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 similar form). 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, in order to have enough withholding to cover the tax on your higher income you may need to claim fewer withholding allowances or request your employer to withhold an additional amount from each paycheck.
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 monthly 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.
taxmap/pubs/p919-001.htm#en_us_publink1000233685

Figure 2. Tax Credits for 2011

For more information about the ...See ...
Adoption creditForm 8839 instructions
Alternative fuel vehicle refueling property credit Form 8911, Part III, 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 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 creditForm 8885 instructions
Mortgage interest creditPublication 530, Tax Information for First-Time Homeowners
Qualified electric vehicle passive activity creditForm 8834, Part II, instructions
Qualified plug-in electric vehicle creditForm 8834, Part I, instructions
Qualified plug-in electric drive motor vehicle creditForm 8936 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
taxmap/pubs/p919-001.htm#en_us_publink1000233727taxmap/pubs/p919-001.htm#en_us_publink1000233728
taxmap/pubs/p919-001.htm#en_us_publink1000233729taxmap/pubs/p919-001.htm#en_us_publink1000233730

Worksheets

Use the following worksheets to figure your correct withholding and adjustments.
Use ...To ...
Worksheet 1
Projected Tax for 2011
Project the taxable income you will have for 2011 and figure the amount of tax you will have to pay on that income.
Worksheet 2
Standard Deduction for 2011
Project your standard deduction for 2011.
Worksheet 3
Self-Employment Tax and Deduction for 2011
Figure your projected self-employment tax and deduction for 2011.
Worksheet 4
Tax Computation Worksheets for 2011
Figure the amount of tax on your projected taxable income.
Worksheet 5
Figuring 2011 Tax if You Expect to Have a Net Capital Gain or Qualified Dividends
Figure the amount of tax when your projected 2011 taxable income includes a net capital gain or qualified dividends.
Worksheet 6
Figuring 2011 Tax if You Expect to Exclude Foreign Earned Income or Exclude or Deduct Foreign Housing
Figure 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
Projected Withholding for 2011
Project the amount of federal income tax that you will have withheld in 2011, compare your projected withholding with your projected tax, and determine whether the amount withheld each payday should be adjusted.
Worksheet 8
Converting Credits to Withholding Allowances for 2011 Form W-4
Figure the 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.
taxmap/pubs/p919-001.htm#en_us_publink1000233733
Pencil

Worksheet 1. Projected Tax for 2011

Use this worksheet to figure your projected tax for 2011. Note. Enter combined amounts if married filing jointly.
1.Enter amount of adjusted gross income (AGI) you expect in 2011. (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 3 to figure your expected deduction for self-employment tax. Subtract the amount from Worksheet 3, line 13, to figure the line 1 entry 1 
2.If you:   
 Do not plan to itemize deductions on Schedule A (Form 1040), use Worksheet 2 to figure your expected standard deduction and enter that amount here.   
 Plan to itemize deductions, enter the total itemized deductions you expect after applying any limits (such as the 7.5% limit on medical expenses) 2 
3.Subtract line 2 from line 1 (if zero or less, enter -0- and go to line 6)3 
4.Multiply the number of exemptions you plan to claim on your 2011 tax return by $3,700 and enter the result here.4 
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 foreign 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 foreign 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), recapture of education credits, and alternative minimum tax (Form 6251 or the Alternative Minimum Tax Worksheet in the Form 1040A instructions) 7 
8.Add lines 6 and 78 
9.Enter the amount of any expected tax credits. See Figure 2 on page 79 
10.Subtract line 9 from line 8 (if zero or less, enter -0-)10 
11.Self-employment tax. Enter the amount from Worksheet 3, line 10. (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.) 11 
12.Enter the total of any other expected taxes*12 
13.Projected tax for 2011. Add lines 10 through 12. Enter the total here and on Worksheet 7, line 1 13 
* Use the instructions for the 2010 Form 1040 to determine if you expect to owe, for 2011, any of the taxes that would have been entered on your 2010 Form 1040, lines 58 and 59 (boxes b and c), and any write-in amounts on line 60.
taxmap/pubs/p919-001.htm#en_us_publink1000256309
Pencil

Worksheet 2.  Standard Deduction for 2011

Caution. Do not complete this worksheet if you expect your spouse to itemize on a separate return or you expect to be a dual-status alien. In either case, your standard deduction will be zero.
1.Enter the amount shown below for your filing status.    
 • Single or married filing separately—$5,800    
 • Married filing jointly or Qualifying widow(er)—$11,600    
 • Head of household—$8,5001.  
2.Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?    
  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, 1947, or blind?
  box No.Go to line 6.
  box Yes. Check if:
   a. You were   box Born before January 2, 1947  box Blind
   b. Your spouse was   box Born before January 2, 1947  box Blind
   c. Total boxes checked in 5a and 5bbox
  Multiply $1,150 ($1,450 if single or head of household) by the number in the box on line 5c5.
6.Standard deduction. Add lines 4 and 5 and enter here and on Worksheet 1, line 2 6.
* 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 your earned income by your expected deduction for self-employment tax (Worksheet 3, line 13).
taxmap/pubs/p919-001.htm#en_us_publink1000256312
Pencil

Worksheet 3. Self-Employment Tax and Deduction for 2011

Use this worksheet to (a) figure the amount to enter on Worksheet 1, line 11, and (b) figure the expected deduction for self-employment tax to subtract when figuring your expected AGI to enter on Worksheet 1, line 1. 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, and when figuring the entry on Worksheet 1, line 1.
1a.Enter your expected income and profits subject to self-employment tax*1a   
b.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). If less than $400, do not complete this worksheet; you will not owe self-employment tax on your expected net earnings from self-employment 3   
4.Multiply line 3 by 2.9% (.029). . .4 
5.Maximum income subject to social security tax5$106,800  
6.Enter your expected wages (if subject to social security tax or the 4.2% portion of
tier 1 railroad retirement tax)
6   
7.Subtract line 6 from line 5
Note. If line 7 is zero or less, enter -0- on line 9 and skip to line 10
7   
8.Enter the smaller of line 3 or line 7 8   
9.Multiply line 8 by 10.4% (.104)9 
10.Add lines 4 and 9. Enter the result here and on Worksheet 1, line 11. . .10 
11.Multiply line 4 by 50% (.50)11   
12.Multiply line 9 by 59.6% (.596)12   
13.Add lines 11 and 12. This is your expected deduction for self-employment tax on Form 1040,
line 27. Subtract this amount when figuring your expected AGI on Worksheet 1, line 1
13   
* Your net profit from self-employment is found on Schedule C (Form 1040), line 31; Schedule F (Form 1040), line 36; Schedule K-1 (Form 1065), box 14, code A; and Schedule K-1 (Form 1065-B), box 9, code J1.
taxmap/pubs/p919-001.htm#en_us_publink1000256302
Pencil

Worksheet 4. Tax Computation Worksheets for 2011

Note. If you are figuring 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 that amount of income. 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 2011 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$8,500 × 10% (.10) $0 
8,50034,500 × 15% (.15) 425.00 
34,50083,600 × 25% (.25) 3,875.00 
83,600174,400 × 28% (.28) 6,383.00 
174,400379,150 × 33% (.33) 15,103.00 
379,150- - - - - × 35% (.35) 22,686.00 
* If you are using Worksheet 5, for column (a) above 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) above use the amount from line 2 or line 3 and enter the result (from column (e)) on line 4 or line 5, 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 2011 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$12,150 × 10% (.10) $0 
12,15046,250 × 15% (.15) 607.50 
46,250119,400 × 25% (.25) 5,232.50 
119,400193,350 × 28% (.28) 8,814.50 
193,350379,150 × 33% (.33) 18,482.00 
379,150- - - - - × 35% (.35) 26,065.00 
* If you are using Worksheet 5, for column (a) above 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) above use the amount from line 2 or line 3 and enter the result (from column (e)) on line 4 or line 5, as appropriate.
taxmap/pubs/p919-001.htm#en_us_publink1000256283

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 2011 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$17,000 × 10% (.10) $0 
17,00069,000 × 15% (.15) 850.00 
69,000139,350 × 25% (.25) 7,750.00 
139,350212,300 × 28% (.28) 11,930.50 
212,300379,150 × 33% (.33) 22,545.50 
379,150- - - - - × 35% (.35) 30,128.50 
* If you are using Worksheet 5, for column (a) above 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) above use the amount from line 2 or line 3 and enter the result (from column (e)) on line 4 or line 5, 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 2011 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$8,500 × 10% (.10) $0 
8,50034,500 × 15% (.15) 425.00 
34,50069,675 × 25% (.25) 3,875.00 
69,675106,150 × 28% (.28) 5,965.25 
106,150189,575 × 33% (.33) 11,272.75 
189,575- - - - - × 35% (.35) 15,064.25 
* If you are using Worksheet 5, for column (a) above 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) above use the amount from line 2 or line 3 and enter the result (from column (e)) on line 4 or line 5, as appropriate.
taxmap/pubs/p919-001.htm#en_us_publink1000256288
Pencil

Worksheet 5. Figuring 2011 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 2011*2.      
3.Enter the net capital gain expected for 2011*3.      
4.Add lines 2 and 34.    
5.Enter your 28% rate gain or loss expected for 2011**5.      
6.Enter the unrecaptured section 1250 gain expected for 20116.      
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 $69,000 ($34,500 if single or married filing separately, or $46,250 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 through 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 through 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 through 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.
taxmap/pubs/p919-001.htm#en_us_publink1000256291
Pencil

Worksheet 6. Figuring 2011 Tax if You Expect to
Exclude Foreign Earned Income or
Exclude or Deduct Foreign 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 2011 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 2011 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 as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above.
 Make these modifications only for purposes of filling out Worksheet 6 above.
 a. Enter the amount from line 3 above on line 1 of the second Worksheet 5.
 b. Reduce (but not below zero) the amount you would otherwise enter on line 3 of Worksheet 5 by your capital gain excess.
 c. 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 (b) above.
  d. Reduce (but not below zero) the amount you would otherwise enter on line 5 of Worksheet 5 by your capital gain excess.
 e. Reduce (but not below zero) the amount you would otherwise enter on line 6 of Worksheet 5, by your capital gain excess.
taxmap/pubs/p919-001.htm#en_us_publink1000256314
Pencil

Worksheet 7.  Projected Withholding for 2011

Use this worksheet to figure the amount of your projected withholding for 2011, compare it to your projected tax for 2011, 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 2011 from Worksheet 1, line 13 1 
2.Enter your total federal income tax withheld to date in 2011 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 2011:  
 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 20114 
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 2011 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 
taxmap/pubs/p919-001.htm#en_us_publink1000256295
Pencil

Worksheet 8. Converting Credits to Withholding Allowances for 2011 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 below, enter -0- on line F of the Form W-4 Personal Allowances Worksheet. If you enter an amount on line 3 below, 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 credit8 
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 taxable 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 taxable income from all sources is:Multiply credits by: If your combined taxable income from all sources is:Multiply credits by:   
 $0-$40,00010.0 $0-$28,00010.0   
 40,001-92,000 6.7 28,001-62,000 6.7   
 92,001-166,000 4.0 62,001-136,000 4.0   
 166,001-250,000 3.6 136,001-220,000 3.6   
 250,001-420,000 3.0 220,001-410,000 3.0   
 420,001and over   2.8 410,001and over  2.8   
             
 Single Married Filing Separately   
 If your combined taxable income from all sources is:Multiply credits by: If your combined taxable income from all sources is:Multiply credits by:   
 $0-$18,00010.0 $0-$20,00010.0   
 18,001-44,000 6.7 20,001-46,000 6.7   
 44,001-95,000 4.0 46,001-83,000 4.0   
 95,001-190,000 3.6 83,001-125,000 3.6   
 190,001-410,000 3.0 125,001-210,000 3.0   
 410,001and over   2.8 210,001and 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