IRS Releases 2019 Notice 1036, Form W-4

The IRS has released the 2019 Notice 1036, which contains the official 2019 withholding allowance amounts, the amount to add to nonresident alien employees’ wages for calculating their income tax withholding and the percentage method withholding tables.

It has also released the 2019 Form W-4, which, as promised, doesn’t vary much from all the W-4s you’ve ever known.

The IRS was forced to retreat from making radical changes to the withholding process this year. But it still says it wants to completely revamp the W-4 and the withholding process for next year. We’ll just have to wait and see about that.

2019 withholding allowance amounts

The value of one withholding allowance per pay period is:

• Weekly: $80.80

• Biweekly: $161.50

• Semimonthly: $175.00

• Monthly: $350.00

• Quarterly: $1,050.00

• Semiannual: $2,100

• Annual: $4,200.00

• Daily or miscellaneous: $16.20.

Nonresident employees’ withholding

Except for nonresident students or business apprentices from India, add these amounts per pay period to your nonresident employees’ wages:

• Weekly: $153.80

• Biweekly: $307.70

• Semimonthly: $333.30

• Monthly: $666.70

• Quarterly: $2,000

• Semiannual: $4,000

• Annual: $8,000

• Daily or miscellaneous: $30.80

Nonresident employees can generally claim only one withholding allowance on their W-4s.