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 Previous Page: Publication 51 - Circular A, Agricultural Employer's Tax Guide - 13. Income Tax Withholding Methods Next Page: Publication 513 - Tax Information for Visitors to the U.S. - Tax Information for Visitors to the United StatesUse to find additional instances of index items. |
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To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. 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.
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If you use the wage bracket tables on pages 46 through 51, 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.
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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 pages 44 or 45. 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.
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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.
| 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. | ||
Income Tax Withholding Wage Bracket Tables (Single Persons---Weekly Payroll Period) Income Tax Withholding Wage Bracket Tables (Single Persons---Weekly Payroll Period (continued)) Income Tax Withholding Wage Bracket Tables (Married Persons---Weekly Payroll Period) Income Tax Withholding Wage Bracket Tables (Married Persons---Weekly Payroll Period (continued)) Income Tax Withholding Wage Bracket Tables (Single Persons---Biweekly Payroll Period) Income Tax Withholding Wage Bracket Tables (Single Persons---Biweekly Payroll Period (continued)) Income Tax Withholding Wage Bracket Tables (Married Persons---Biweekly Payroll Period) Income Tax Withholding Wage Bracket Tables (Married Persons---Biweekly Payroll Period (continued)) Income Tax Withholding Wage Bracket Tables (Single Persons---Semimonthly Payroll Period) Income Tax Withholding Wage Bracket Tables (Single Perslons---Semimonthy Payroll Period (continued)) Income Tax Withholding Wage Bracket Tables (Married Persons---Semimonthly Payroll Period) Income Tax Withholding Wage Bracket Tables (Married Persons---Semimonthly Payroll Period (continued)) Income Tax Withholding Wage Bracket Tables (Single Perslons---Monthy Payroll Period) Income Tax Withholding Wage Bracket Tables (Single Perslons---Monthy Payroll Period (continued)) Income Tax Withholding Wage Bracket Tables (Married Persons--Monthly Payroll Period ) Income Tax Withholding Wage Bracket Tables (Married Persons---Monthy Payroll Period (continued)) Income Tax Withholding Wage Bracket Tables (Single Perslons---Daily or Miscellaneous Payroll Period ) Income Tax Withholding Wage Bracket Tables (Single Perslons---Daily or Miscellaneous Payroll Period (continued)) Income Tax Withholding Wage Bracket Tables (Married Persons---Daily or Miscellaneous Payroll Period) Income Tax Withholding Wage Bracket Tables (Married Persons---Daily or Miscellaneous Payroll Period (continued)) Tables for Percentage Method of Advance EIC Payments (For Wages Paid in 2004) Tables for Percentage Method of Advance EIC Payments (For Wages Paid in 2004) (continued) Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid in 2004) Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid in 2004) (continued) Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid in 2004) (continued) Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid in 2004) (continued) Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid in 2004) (continued) Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid in 2004) (continued) | Previous Page:
Publication 51 - Circular A, Agricultural Employer's Tax Guide - 13. Income Tax Withholding MethodsNext Page:
Publication 513 - Tax Information for Visitors to the U.S. - Tax Information for Visitors to the United States Use
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