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

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)