扣除联邦所得税从员工的工资中是运行工资单的必要但棘手的一部分。您没有从员工工资中扣除联邦所得税的标准金额。取而代之的是，税额取决于工资，W-4表格扣留信息和申请状态等因素。

You need to have each employee’s tax filing status so you can determine the correct amount to withhold. Learn about the different tax filing status options and how filing status can affect the amount you withhold for federal income tax.

什么是备案状态？

个人的税款是基于他们的申请状况。申请身份有时是婚姻状况的代名词，因为它可以指示某人是已婚还是未婚。有五个IRS申请状态选择，单身，已婚申请，分别已婚申请，家庭负责人，以及与抚养子女合格的寡妇合格寡妇（ER）。

单身的

If an individual is unmarried and doesn’t meet any of the other filing status guidelines, they are single. People who are widowed before the first of the year without getting remarried before the end of the year might also be considered single, unless they meet different filing status requirements.

已婚共同提交

已婚个人可以选择他们是要一起提交还是单独提交，以节省更好的税收。只要他们在年底之前结婚，他们就可以要求这种申请身份。个人及其配偶都必须同意他们正在使用此申请状态。如果配偶在这一年死亡，那么一个人仍然可以使用此申请状态。

Married filing separately

Couples who are married but choose to file separately can use this filing status. An employee might elect this filing status if they can get a better tax benefit.

Head of household

Individuals can use head of household status if they are unmarried on the last day of the year, paid more than half the cost of maintaining a home, and had a qualifying person (e.g., dependent) live in the home for more than half of the year.

Qualifying widow(er) with dependent child

An individual can use this filing status for two years following the year their spouse died. It lets someone use joint return tax rates without filing a joint return. The individual can use this option if they were able to file a joint return during the year their spouse died, they didn’t remarry, they have a dependent child living in the house all year, and they paid more than half the cost of maintaining the home.

For information on filing status options, exemptions, deductions, and more, consult IRS出版物501.

How does an employee’s IRS tax filing status affect payroll deductions?

When you hire a new employee, they must fill outnew employee formslike表格W-4, Employee’s Withholding Certificate. You use Form W-4 to determine how much money to withhold from each employee’s payroll. If the employee has a家庭状况改变(e.g., divorce) while working at your business, they must update Form W-4.

On Form W-4, employees enter their personal information, their filing status, and tax withholding deductions. In some rare cases, employees might betax exempt.

To indicate their federal filing status, employees must check one of three boxes in box 3:

• 单身的(also for head of household)
• Married
• Married, but withhold at higher Single rate

If an employee marks that they are married instead of single, they may have less withheld from their wages.

The IRS provides income tax withholding tables in出版物15. You can use either the wage bracket or percentage method provided. Use these tables to determine withholding amounts by filing status, wage, and Form W-4 tax withholding information.

Without knowing an employee’s filing status, you will run payroll and withhold taxes incorrectly. This could open the door to penalties. Keep accurate records, and make sure employees update you if their filing status changes.

Withhold the correct tax amount with software. Patriot Software’sonline payroll允许您运行工资easy three-step process. If you opt for Full Service Payroll, ourpayroll servicesdeposit and file federal, state, and local payroll taxes on your behalf. Try it for free today!

This article has been updated from its original publish date of February 24, 2012.

This is not intended as legal advice; for more information, please点击这里。