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Tax Guide Page 1 of 73 16:15 - 5-Jan-2017 Supplemental ...

Userid: CPMS chema: tipxLeadpct: 100%Pt. size: 10 Draft Ok to PrintAH XSL/XMLF ileid: .. tions/P15A/2017/A/XML/Cycle04/source(Ini t. & Date) _____Page 1 of 73 16:15 - 5-Jan-2017 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before of the TreasuryInternal Revenue ServicePublication 15-ACat. No. 21453 TEmployer's Supplemental Tax Guide (Supplement to Pub. 15, Employer's Tax Guide )For use in 2017 Get forms and other information faster and easier at: (English) (Espa ol) ( ) ( ) (Pусский) (Ti ngVi t) ContentsWhat's Who Are Employees?..52. Employee or Independent Contractor?..73. Employees of Exempt Religious Exemptions and Special Rules for Wages and Other Sick Pay Special Rules for Paying Pensions and Alternative Methods for Figuring Tables for Percentage Method withholding (for Automated Payroll Systems)..26 Wage Bracket Percentage Method Tables (for Automated Payroll Systems).

Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables; and Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members. Withholding allowance. The 2017 amount for one with-holding allowance on an annual basis is $4,050. Qualified small business payroll tax credit for in­

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