p51-013.htm#TXMP03468ea9
14. Advance Earned Income Credit (EIC) Payment Methods(p22)

Advance Earned Income Credit (EIC) Payment

To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained later. With either method, the number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. See section 6 for an explanation of the advance EIC.

taxmap/pubs/p51-013.htm#TXMP4cdb6233
Wage Bracket Method(p23)

Wage Bracket Method

If you use the wage bracket tables on pages 49 through 54, figure the advance EIC payment as follows.

Find the employee's gross wages before any deductions using the appropriate table. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.

taxmap/pubs/p51-013.htm#TXMP07c4f8fc
Percentage Method(p23)

Percentage Method

If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage computation based on the appropriate rate table.

Find the employee's gross wages before any deductions in the appropriate table on page 47 or 48. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.

taxmap/pubs/p51-013.htm#TXMP0ae8ca8b
Rounding.(p23)

The wage bracket tables for advance EIC payments have been rounded to whole dollar amounts.

If you use the percentage method for advance EIC payments, the payments may be rounded to the nearest dollar. The rules for rounding discussed in section 13 also apply to advance EIC payments.

taxmap/pubs/p51-013.htm#f10320r71

15. How Do Employment Taxes Apply to Farmwork?

Type of employment	Income Tax Withholding, Social Security, and Medicare	Federal Unemployment Tax
Farm Employment Includes:
1. Cultivating soil; raising or harvesting any agricultural or horticultural commodity; the care of livestock, poultry, bees, fur-bearing animals, or wildlife.	Taxable if $150 test or $2,500 test is met. See section 4.	Taxable if either test in section 10 is met.
2. Work on a farm if major farm duties are in management or maintenance, etc., of farm tools or equipment or salvaging timber, or clearing brush or other debris, left by hurricane.
3. Work in connection with the production and harvesting of turpentine and other oleoresinous products.
4. Cotton ginning.
5. Operating or maintenance of ditches, reservoirs, canals, or waterways used only for supplying or storing water for farming purposes and not owned or operated for profit.
6. Processing, packaging, etc., any commodity in its unmanufactured state if employed by farm operator who produced over half of commodity processed or by group of up to 20 unincorporated farm operators if they produced all the commodity.
7. Hatching poultry on a farm.*
8. Production or harvesting of maple syrup.
Farm Employment Does Not Include:
1. Handling or processing commodities after delivery to terminal market for commercial canning or freezing.	Taxable under general employment rules. Farm rules do not apply.	Taxable under general FUTA rules. Farm rules do not apply.
2. Operating or maintenance of ditches, canals, reservoirs or waterways not meeting tests in (5) above.
3. Processing, packaging, delivering, etc., any commodity in its unmanufactured state if group of farm operators do not meet the tests in (6) above.
4. Household employment.
Special Employment Situations:
1. Services not in the course of employer's trade or business on farm operated for profit (cash payments only).	Taxable if $150 test or $2,500 test is met (see section 4), unless performed by parent employed by child.	Taxable only if $50 or more is paid in a quarter and employee works on 24 or more different days in current or prior quarter.
2. Workers admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on a temporary basis to perform agricultural labor ("H-2(A)" workers).	Exempt.	Exempt.
3. Family employment.	Exempt for employer's child under age 18, but counted for $150 test or $2,500 test. Taxable for spouse of employer.	Exempt if services performed by employer's parent or spouse or by employer's child under age 21.
*Hatching poultry off the farm is not considered farmwork for income tax withholding, social security, and Medicare. It is considered farmwork for federal unemployment tax.

Tables for Percentage Method of Withholding

(For Wages Paid in 2008)

TABLE 1—WEEKLY Payroll Period

(a) SINGLE person (including head of household)—				(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:
Not over $51		$0		Not over $154		$0
Over—	But not over—n	of excess over—		Over—	But not over—n	of excess over—
$51	—$198	10%	—$51	$154	—$453	10%	—$154
$198	—$653	$14.70 plus 15%	—$198	$453	—$1,388	$29.90 plus 15%	—$453
$653	—$1,533	$82.95 plus 25%	—$653	$1,388	—$2,651	$170.15 plus 25%	—$1,388
$1,533	—$3,202	$302.95 plus 28%	—$1,533	$2,651	—$3,994	$485.90 plus 28%	—$2,651
$3,202	—$6,916	$770.27 plus 33%	—$3,202	$3,994	—$7,021	$861.94 plus 33%	—$3,994
$6,916		$1,995.89 plus 35%	—$6,916	$7,021		$1,860.85 plus 35%	—$7,021
TABLE 2—BIWEEKLY Payroll Period

(a) SINGLE person (including head of household)—				(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:
Not over $102		$0		Not over $308		$0
Over—	But not over—n	of excess over—n		Over—	But not over—n	of excess over—
$102	—$396	10%	—$102	$308	—$906	10%	—$308
$396	—$1,306	$29.40 plus 15%	—$396	$906	—$2,775	$59.80 plus 15%	—$906
$1,306	—$3,066	$165.90 plus 25%	—$1,306	$2,775	—$5,302	$340.15 plus 25%	—$2,775
$3,066	—$6,404	$605.90 plus 28%	—$3,066	$5,302	—$7,988	$971.90 plus 28%	—$5,302
$6,404	—$13,833	$1,540.54 plus 33%	—$6,404	$7,988	—$14,042	$1,723.98 plus 33%	—$7,988
$13,833		$3,992.11 plus 35%	—$13,833	$14,042		$3,721.80 plus 35%	—$14,042
TABLE 3—SEMIMONTHLY Payroll Period

(a) SINGLE person (including head of household)—				(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:
Not over $110		$0		Not over $333		$0
Over—	But not over—n	of excess over—		Over—	But not over—n	of excess over—
$110	—$429	10%	—$110	$333	—$981	10%	—$333
$429	—$1,415	$31.90 plus 15%	—$429	$981	—$3,006	$64.80 plus 15%	—$981
$1,415	—$3,322	$179.80 plus 25%	—$1,415	$3,006	—$5,744	$368.55 plus 25%	—$3,006
$3,322	—$6,938	$656.55 plus 28%	—$3,322	$5,744	—$8,654	$1,053.05 plus 28%	—$5,744
$6,938	—$14,985	$1,669.03 plus 33%	—$6,938	$8,654	—$15,213	$1,867.85 plus 33%	—$8,654
$14,985		$4,324.54 plus 35%	—$14,985	$15,213		$4,032.32 plus 35%	—$15,213
TABLE 4—MONTHLY Payroll Period

(a) SINGLE person (including head of household)—				(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:
Not over $221		$0		Not over $667		$0
Over—	But not over—n	of excess over—		Over—	But not over—n	of excess over—
$221	—$858	10%	—$221	$667	—$1,963	10%	—$667
$858	—$2,830	$63.70 plus 15%	—$858	$1,963	—$6,013	$129.60 plus 15%	—$1,963
$2,830	—$6,644	$359.50 plus 25%	—$2,830	$6,013	—$11,488	$737.10 plus 25%	—$6,013
$6,644	—$13,875	$1,313.00 plus 28%	—$6,644	$11,488	—$17,308	$2,105.85 plus 28%	—$11,488
$13,875	—$29,971	$3,337.68 plus 33%	—$13,875	$17,308	—$30,425	$3,735.45 plus 33%	—$17,308
$29,971		$8,649.36 plus 35%	—$29,971	$30,425		$8,064.06 plus 35%	—$30,425

Tables for Percentage Method of Withholding (continued)

(For Wages Paid in 2008)

TABLE 5—QUARTERLY Payroll Period

(a) SINGLE person (including head of household)—				(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:
Not over $663		$0		Not over $2,000		$0
Over—	But not over—n	of excess over—		Over—	But not over—n	of excess over—
$663	—$2,575	10%	—$663	$2,000	—$5,888	10%	—$2,000
$2,575	—$8,490	$191.20 plus 15%	—$2,575	$5,888	—$18,038	$388.80 plus 15%	—$5,888
$8,490	—$19,931	$1,078.45 plus 25%	—$8,490	$18,038	—$34,463	$2,211.30 plus 25%	—$18,038
$19,931	—$41,625	$3,938.70 plus 28%	—$19,931	$34,463	—$51,925	$6,317.55 plus 28%	—$34,463
$41,625	—$89,913	$10,013.02 plus 33%	—$41,625	$51,925	—$91,275	$11,206.91 plus 33%	—$51,925
$89,913		$25,948.06 plus 35%	—$89,913	$91,275		$24,192.41 plus 35%	—$91,275
TABLE 6—SEMIANNUAL Payroll Period

(a) SINGLE person (including head of household)—				(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:
Not over $1,325		$0		Not over $4,000		$0
Over—	But not over—n	of excess over—		Over—	But not over—n	of excess over—
$1,325	—$5,150	10%	—$1,325	$4,000	—$11,775	10%	—$4,000
$5,150	—$16,980	$382.50 plus 15%	—$5,150	$11,775	—$36,075	$777.50 plus 15%	—$11,775
$16,980	—$39,863	$2,157.00 plus 25%	—$16,980	$36,075	—$68,925	$4,422.50 plus 25%	—$36,075
$39,863	—$83,250	$7,877.75 plus 28%	—$39,863	$68,925	—$103,850	$12,635.00 plus 28%	—$68,925
$83,250	—$179,825	$20,026.11 plus 33%	—$83,250	$103,850	—$182,550	$22,414.00 plus 33%	—$103,850
$179,825		$51,895.86 plus 35%	—$179,825	$182,550		$48,385.00 plus 35%	—$182,550
TABLE 7—ANNUAL Payroll Period

(a) SINGLE person (including head of household)—				(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:		The amount of income tax to withhold is:
Not over $2,650		$0		Not over $8,000		$0
Over—	But not over—n	of excess over—		Over—	But not over—n	of excess over—
$2,650	—$10,300	10%	—$2,650	$8,000	—$23,550	10%	—$8,000
$10,300	—$33,960	$765.00 plus 15%	—$10,300	$23,550	—$72,150	$1,555.00 plus 15%	—$23,550
$33,960	—$79,725	$4,314.00 plus 25%	—$33,960	$72,150	—$137,850	$8,845.00 plus 25%	—$72,150
$79,725	—$166,500	$15,755.25 plus 28%	—$79,725	$137,850	—$207,700	$25,270.00 plus 28%	—$137,850
$166,500	—$359,650	$40,052.25 plus 33%	—$166,500	$207,700	—$365,100	$44,828.00 plus 33%	—$207,700
$359,650		$103,791.75 plus 35%	—$359,650	$365,100		$96,770.00 plus 35%	—$365,100
TABLE 8—DAILY or MISCELLANEOUS Payroll Period

(a) SINGLE person (including head of household)—				(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:		0The amount of income tax 0to withhold per day is:		If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:		0The amount of income 0tax to withhold per day is:
Not over $10.20		$0		Not over $30.80		$0
Over—	But not over—n	of excess over—		Over—	But not over—n	of excess over—
$10.20	—$39.60	10%	—$10.20	$30.80	—$90.60	10%	—$30.80
$39.60	—$130.60	$2.94 plus 15%	—$39.60	$90.60	—$277.50	$5.98 plus 15%	—$90.60
$130.60	—$306.60	$16.59 plus 25%	—$130.60	$277.50	—$530.20	$34.02 plus 25%	—$277.50
$306.60	—$640.40	$60.59 plus 28%	—$306.60	$530.20	—$798.80	$97.20 plus 28%	—$530.20
$640.40	—$1,383.30	$154.05 plus 33%	—$640.40	$798.80	—$1,404.20	$172.41 plus 33%	—$798.80
$1,383.30		$399.21 plus 35%	—$1,383.30	$1,404.20		$372.19 plus 35%	—$1,404.20

SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid in 2008)

If the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income tax to be withheld is—
$0	$55	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
55	60	1	0	0	0	0	0	0	0	0	0	0
60	65	1	0	0	0	0	0	0	0	0	0	0
65	70	2	0	0	0	0	0	0	0	0	0	0
70	75	2	0	0	0	0	0	0	0	0	0	0
75	80	3	0	0	0	0	0	0	0	0	0	0
80	85	3	0	0	0	0	0	0	0	0	0	0
85	90	4	0	0	0	0	0	0	0	0	0	0
90	95	4	0	0	0	0	0	0	0	0	0	0
95	100	5	0	0	0	0	0	0	0	0	0	0
100	105	5	0	0	0	0	0	0	0	0	0	0
105	110	6	0	0	0	0	0	0	0	0	0	0
110	115	6	0	0	0	0	0	0	0	0	0	0
115	120	7	0	0	0	0	0	0	0	0	0	0
120	125	7	0	0	0	0	0	0	0	0	0	0
125	130	8	1	0	0	0	0	0	0	0	0	0
130	135	8	1	0	0	0	0	0	0	0	0	0
135	140	9	2	0	0	0	0	0	0	0	0	0
140	145	9	2	0	0	0	0	0	0	0	0	0
145	150	10	3	0	0	0	0	0	0	0	0	0
150	155	10	3	0	0	0	0	0	0	0	0	0
155	160	11	4	0	0	0	0	0	0	0	0	0
160	165	11	4	0	0	0	0	0	0	0	0	0
165	170	12	5	0	0	0	0	0	0	0	0	0
170	175	12	5	0	0	0	0	0	0	0	0	0
175	180	13	6	0	0	0	0	0	0	0	0	0
180	185	13	6	0	0	0	0	0	0	0	0	0
185	190	14	7	0	0	0	0	0	0	0	0	0
190	195	14	7	1	0	0	0	0	0	0	0	0
195	200	15	8	1	0	0	0	0	0	0	0	0
200	210	16	9	2	0	0	0	0	0	0	0	0
210	220	17	10	3	0	0	0	0	0	0	0	0
220	230	19	11	4	0	0	0	0	0	0	0	0
230	240	20	12	5	0	0	0	0	0	0	0	0
240	250	22	13	6	0	0	0	0	0	0	0	0
250	260	23	14	7	0	0	0	0	0	0	0	0
260	270	25	15	8	1	0	0	0	0	0	0	0
270	280	26	16	9	2	0	0	0	0	0	0	0
280	290	28	18	10	3	0	0	0	0	0	0	0
290	300	29	19	11	4	0	0	0	0	0	0	0
300	310	31	21	12	5	0	0	0	0	0	0	0
310	320	32	22	13	6	0	0	0	0	0	0	0
320	330	34	24	14	7	0	0	0	0	0	0	0
330	340	35	25	15	8	1	0	0	0	0	0	0
340	350	37	27	17	9	2	0	0	0	0	0	0
350	360	38	28	18	10	3	0	0	0	0	0	0
360	370	40	30	20	11	4	0	0	0	0	0	0
370	380	41	31	21	12	5	0	0	0	0	0	0
380	390	43	33	23	13	6	0	0	0	0	0	0
390	400	44	34	24	14	7	1	0	0	0	0	0
400	410	46	36	26	15	8	2	0	0	0	0	0
410	420	47	37	27	17	9	3	0	0	0	0	0
420	430	49	39	29	18	10	4	0	0	0	0	0
430	440	50	40	30	20	11	5	0	0	0	0	0
440	450	52	42	32	21	12	6	0	0	0	0	0
450	460	53	43	33	23	13	7	0	0	0	0	0
460	470	55	45	35	24	14	8	1	0	0	0	0
470	480	56	46	36	26	16	9	2	0	0	0	0
480	490	58	48	38	27	17	10	3	0	0	0	0
490	500	59	49	39	29	19	11	4	0	0	0	0
500	510	61	51	41	30	20	12	5	0	0	0	0
510	520	62	52	42	32	22	13	6	0	0	0	0
520	530	64	54	44	33	23	14	7	0	0	0	0
530	540	65	55	45	35	25	15	8	1	0	0	0
540	550	67	57	47	36	26	16	9	2	0	0	0
550	560	68	58	48	38	28	18	10	3	0	0	0
560	570	70	60	50	39	29	19	11	4	0	0	0
570	580	71	61	51	41	31	21	12	5	0	0	0
580	590	73	63	53	42	32	22	13	6	0	0	0
590	600	74	64	54	44	34	24	14	7	1	0	0
$600	$610	$76	$66	$56	$45	$35	$25	$15	$8	$2	$0	$0
610	620	77	67	57	47	37	27	17	9	3	0	0
620	630	79	69	59	48	38	28	18	10	4	0	0
630	640	80	70	60	50	40	30	20	11	5	0	0
640	650	82	72	62	51	41	31	21	12	6	0	0
650	660	83	73	63	53	43	33	23	13	7	0	0
660	670	86	75	65	54	44	34	24	14	8	1	0
670	680	88	76	66	56	46	36	26	16	9	2	0
680	690	91	78	68	57	47	37	27	17	10	3	0
690	700	93	79	69	59	49	39	29	19	11	4	0
700	710	96	81	71	60	50	40	30	20	12	5	0
710	720	98	82	72	62	52	42	32	22	13	6	0
720	730	101	84	74	63	53	43	33	23	14	7	0
730	740	103	87	75	65	55	45	35	25	15	8	1
740	750	106	89	77	66	56	46	36	26	16	9	2
750	760	108	92	78	68	58	48	38	28	17	10	3
760	770	111	94	80	69	59	49	39	29	19	11	4
770	780	113	97	81	71	61	51	41	31	20	12	5
780	790	116	99	83	72	62	52	42	32	22	13	6
790	800	118	102	85	74	64	54	44	34	23	14	7
800	810	121	104	87	75	65	55	45	35	25	15	8
810	820	123	107	90	77	67	57	47	37	26	16	9
820	830	126	109	92	78	68	58	48	38	28	18	10
830	840	128	112	95	80	70	60	50	40	29	19	11
840	850	131	114	97	81	71	61	51	41	31	21	12
850	860	133	117	100	83	73	63	53	43	32	22	13
860	870	136	119	102	85	74	64	54	44	34	24	14
870	880	138	122	105	88	76	66	56	46	35	25	15
880	890	141	124	107	90	77	67	57	47	37	27	17
890	900	143	127	110	93	79	69	59	49	38	28	18
900	910	146	129	112	95	80	70	60	50	40	30	20
910	920	148	132	115	98	82	72	62	52	41	31	21
920	930	151	134	117	100	84	73	63	53	43	33	23
930	940	153	137	120	103	86	75	65	55	44	34	24
940	950	156	139	122	105	89	76	66	56	46	36	26
950	960	158	142	125	108	91	78	68	58	47	37	27
960	970	161	144	127	110	94	79	69	59	49	39	29
970	980	163	147	130	113	96	81	71	61	50	40	30
980	990	166	149	132	115	99	82	72	62	52	42	32
990	1,000	168	152	135	118	101	84	74	64	53	43	33
1,000	1,010	171	154	137	120	104	87	75	65	55	45	35
1,010	1,020	173	157	140	123	106	89	77	67	56	46	36
1,020	1,030	176	159	142	125	109	92	78	68	58	48	38
1,030	1,040	178	162	145	128	111	94	80	70	59	49	39
1,040	1,050	181	164	147	130	114	97	81	71	61	51	41
1,050	1,060	183	167	150	133	116	99	83	73	62	52	42
1,060	1,070	186	169	152	135	119	102	85	74	64	54	44
1,070	1,080	188	172	155	138	121	104	87	76	65	55	45
1,080	1,090	191	174	157	140	124	107	90	77	67	57	47
1,090	1,100	193	177	160	143	126	109	92	79	68	58	48
1,100	1,110	196	179	162	145	129	112	95	80	70	60	50
1,110	1,120	198	182	165	148	131	114	97	82	71	61	51
1,120	1,130	201	184	167	150	134	117	100	83	73	63	53
1,130	1,140	203	187	170	153	136	119	102	86	74	64	54
1,140	1,150	206	189	172	155	139	122	105	88	76	66	56
1,150	1,160	208	192	175	158	141	124	107	91	77	67	57
1,160	1,170	211	194	177	160	144	127	110	93	79	69	59
1,170	1,180	213	197	180	163	146	129	112	96	80	70	60
1,180	1,190	216	199	182	165	149	132	115	98	82	72	62
1,190	1,200	218	202	185	168	151	134	117	101	84	73	63
1,200	1,210	221	204	187	170	154	137	120	103	86	75	65
1,210	1,220	223	207	190	173	156	139	122	106	89	76	66
1,220	1,230	226	209	192	175	159	142	125	108	91	78	68
1,230	1,240	228	212	195	178	161	144	127	111	94	79	69
1,240	1,250	231	214	197	180	164	147	130	113	96	81	71

$1,250 and over		Use Table 1(a) for a SINGLE person on page 25. Also see the instructions on page 22.

MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid in 2008)

If the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
At least	But less than	The amount of income tax to be withheld is—
$0	$125	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
125	130	0	0	0	0	0	0	0	0	0	0	0
130	135	0	0	0	0	0	0	0	0	0	0	0
135	140	0	0	0	0	0	0	0	0	0	0	0
140	145	0	0	0	0	0	0	0	0	0	0	0
145	150	0	0	0	0	0	0	0	0	0	0	0
150	155	0	0	0	0	0	0	0	0	0	0	0
155	160	0	0	0	0	0	0	0	0	0	0	0
160	165	1	0	0	0	0	0	0	0	0	0	0
165	170	1	0	0	0	0	0	0	0	0	0	0
170	175	2	0	0	0	0	0	0	0	0	0	0
175	180	2	0	0	0	0	0	0	0	0	0	0
180	185	3	0	0	0	0	0	0	0	0	0	0
185	190	3	0	0	0	0	0	0	0	0	0	0
190	195	4	0	0	0	0	0	0	0	0	0	0
195	200	4	0	0	0	0	0	0	0	0	0	0
200	210	5	0	0	0	0	0	0	0	0	0	0
210	220	6	0	0	0	0	0	0	0	0	0	0
220	230	7	0	0	0	0	0	0	0	0	0	0
230	240	8	1	0	0	0	0	0	0	0	0	0
240	250	9	2	0	0	0	0	0	0	0	0	0
250	260	10	3	0	0	0	0	0	0	0	0	0
260	270	11	4	0	0	0	0	0	0	0	0	0
270	280	12	5	0	0	0	0	0	0	0	0	0
280	290	13	6	0	0	0	0	0	0	0	0	0
290	300	14	7	1	0	0	0	0	0	0	0	0
300	310	15	8	2	0	0	0	0	0	0	0	0
310	320	16	9	3	0	0	0	0	0	0	0	0
320	330	17	10	4	0	0	0	0	0	0	0	0
330	340	18	11	5	0	0	0	0	0	0	0	0
340	350	19	12	6	0	0	0	0	0	0	0	0
350	360	20	13	7	0	0	0	0	0	0	0	0
360	370	21	14	8	1	0	0	0	0	0	0	0
370	380	22	15	9	2	0	0	0	0	0	0	0
380	390	23	16	10	3	0	0	0	0	0	0	0
390	400	24	17	11	4	0	0	0	0	0	0	0
400	410	25	18	12	5	0	0	0	0	0	0	0
410	420	26	19	13	6	0	0	0	0	0	0	0
420	430	27	20	14	7	0	0	0	0	0	0	0
430	440	28	21	15	8	1	0	0	0	0	0	0
440	450	29	22	16	9	2	0	0	0	0	0	0
450	460	30	23	17	10	3	0	0	0	0	0	0
460	470	32	24	18	11	4	0	0	0	0	0	0
470	480	33	25	19	12	5	0	0	0	0	0	0
480	490	35	26	20	13	6	0	0	0	0	0	0
490	500	36	27	21	14	7	0	0	0	0	0	0
500	510	38	28	22	15	8	1	0	0	0	0	0
510	520	39	29	23	16	9	2	0	0	0	0	0
520	530	41	31	24	17	10	3	0	0	0	0	0
530	540	42	32	25	18	11	4	0	0	0	0	0
540	550	44	34	26	19	12	5	0	0	0	0	0
550	560	45	35	27	20	13	6	0	0	0	0	0
560	570	47	37	28	21	14	7	1	0	0	0	0
570	580	48	38	29	22	15	8	2	0	0	0	0
580	590	50	40	30	23	16	9	3	0	0	0	0
590	600	51	41	31	24	17	10

taxmap/pubs/p51-013.htm#TXMP03468ea914. Advance Earned Income Credit (EIC) Payment Methods(p22)

taxmap/pubs/p51-013.htm#TXMP4cdb6233Wage Bracket Method(p23)

taxmap/pubs/p51-013.htm#TXMP07c4f8fcPercentage Method(p23)

taxmap/pubs/p51-013.htm#TXMP0ae8ca8bRounding.(p23)