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2018 Payroll Tax Update US

Original: Dec 21, 2017

Updated: Feb. 21, 2018

  • New bracket details for Federal Income Tax brackets “FEDDEDNOSTATUS”, “FEDERALBONUSTAX”, “FEDWHSTATUS”, “FITBONUSEXCESS”, “FITONRESADJ” 

The following information has been summarized based on the International Revenue Service (IRS).

This information can be obtained, in detail, at the following link:
https://www.irs.gov/

The Federal release of Publication 15 (i.e. Circular E) has been delayed due to recent tax reform proposals.  A tax update amendment will be published as soon as possible after the required documentation has been published by the IRS.  Employers are urged to use the 2017 tax tables if the final numbers have not been published prior to 2018.

Federal Brackets

note: The naming convention of your brackets may vary.

Bracket Type Description 2018 Values
FEDDEDNOSTATUS
Updated Feb. 21
Deduction Federal Deduction no Filling Status Amount Per Allowance
4,150.00 Yes
FEDERALBONUSTAX
Updated Feb. 21
Limit + Tax% Federal Bonus Income Tax Tax% Limit
22 1,000,000.00
FEDWHSTATUS
Updated Feb. 21
Withholding Federal Withholding using Filling Status Amount Over Tax% Tax amount
    HEAD OF H  3,700.00 10 0.00
    HEAD OF H  13,225.00 12 952.50
    HEAD OF H  42,400.00 22 4,453.50
    HEAD OF H  86,200.00 24 14,089.50
    HEAD OF H  161,200.00 32 32,089.50
    HEAD OF H  203,700.00 35 45,689.50
    HEAD OF H  503,700.00 37 150,689.50
    MARRIED 11,550.00 10 0.00
    MARRIED 30,600.00 12 1,905.00
    MARRIED 88,950.00 22 8,907.00
    MARRIED 176,550.00 24 28,179.00
    MARRIED 326,550.00 32 64,179.00
    MARRIED 411,550.00 35 91,379.00
    MARRIED 611,550.00 37 161,379.00
    SINGLE 3,700.00 10 0.00
    SINGLE 13,225.00 12 952.50
    SINGLE 42,400.00 22 4,453.50
    SINGLE 86,200.00 24 14,089.50
    SINGLE 161,200.00 32 32,089.50
    SINGLE 203,700.00 35 45,689.50
    SINGLE 503,700.00 37 150,689.50
FITBONUSEXCESS
Updated Feb. 21
Limit + Tax% Federal Withholding on Bonus over 1M Tax % Limit
15 0.00
FITONRESADJ
Updated Feb. 21
EXEMPTION Federal Nonresident Adjustment      
    Filing Status Code % Amount Limit
      0 0.00 0.00
    EIC-1 0 0.00 0.00
    EIC-2 0 0.00 0.00
    EIC-M1 0 0.00 0.00
    NONRES 0 7,850.00 0.00
    NR EIC-1 0 7,850.00 0.00
    NR EIC-2 0 7,850.00 0.00
    NR EIC-M1 0 7,850.00 0.00
SOCIALSECUR-EE Limit + Tax% Social Security - Employee Tax % Limit
6.2 128,400.00
SOCIALSECUR-ER Limit + Tax% Social Security - Employee Tax % Limit
6.2 128,400.00
SOCIALSECURMAX Limit + Tax% Social Security - Employee Tax % Limit
0 7,960.80

State Brackets

note: The naming convention of your brackets may vary.

Bracket Type Description 2018 Values
WAUNEMPLOY-ER Limit + Tax% Social Security - Employee Tax % Limit
2.27 47,300.00

Local Brackets

There are no local tax changes reported for 2018 for Virginia or Washington. 

Base Amount Changes

None applicable to the 2018 tax year.

Tax Form Class Code Changes

None applicable to the 2018 tax year for Virginia or Washington.

Changes to Payroll Objects

None applicable to the 2018 tax year.

Method Step Table Changes

None applicable to the 2018 tax year.

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