IRS Form W-4S 2018 Request for Federal Income Tax Withholding From Sick Pay

IRS Form W-4s or the "Request For Federal Income Tax Withholding From Sick Pay" is tax form released and collected by the United States Internal Revenue Service. The January 1, 2018 fillable version of the W-4s Form can be downloaded below in PDF-format.

The IRS-issued "Request For Federal Income Tax Withholding From Sick Pay" is available for digital filing or can be filled out through the Adobe Reader application on your desktop or mobile device.

ADVERTISEMENT
W-4S
Request for Federal Income Tax
OMB No. 1545-0074
Withholding From Sick Pay
Form
2018
Give this form to the third-party payer of your sick pay.
Department of the Treasury
Go to www.irs.gov/FormW4S for the latest information.
Internal Revenue Service
Type or print your first name and middle initial
Last name
Your social security number
Home address (number and street or rural route)
City or town, state, and ZIP code
Claim or identification number (if any) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
I request federal income tax withholding from my sick pay payments. I want the following amount to be
$
withheld from each payment. (See Worksheet below.)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Employee’s signature
Date
Separate here and give the top part of this form to the payer. Keep the lower part for your records.
Worksheet (Keep for your records. Do not send to the Internal Revenue Service.)
1 Enter amount of adjusted gross income that you expect in 2018
1
.
.
.
.
.
.
.
.
.
.
.
.
2 If you plan to itemize deductions on Schedule A (Form 1040), enter the estimated total of your
deductions. See Pub. 505 for details. If you don’t plan to itemize deductions, enter the standard
deduction. (See the instructions on page 2 for the standard deduction amount, including additional
standard deductions for age and blindness.) Note: There is no deduction for personal exemptions
for 2018 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
3 Subtract line 2 from line 1 .
3
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4 Tax. Figure your tax on line 3 by using the 2018 Tax Rate Schedule X, Y-1, Y-2, or Z on page 2. Do
not use any tax tables, worksheets, or schedules in the 2017 Form 1040, 1040A, or 1040EZ
instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
5 Credits (child tax and higher education credits, credit for child and dependent care expenses, etc.) .
5
6 Subtract line 5 from line 4 .
6
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 Estimated federal income tax withheld or to be withheld from other sources (including amounts
withheld due to a prior Form W-4S) during 2018 or paid or to be paid with 2018 estimated tax
payments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8 Subtract line 7 from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9 Enter the number of sick pay payments you expect to receive this year to which this Form W-4S will
apply .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10 Divide line 8 by line 9. Round to the nearest dollar. This is the amount that should be withheld from
each sick pay payment. Be sure it meets the requirements for the amount that should be withheld,
as explained under Amount to be withheld below. If it does, enter this amount on Form W-4S above
10
General Instructions
• Must not reduce the net amount of each sick pay payment that
you receive to less than $10.
Purpose of form. Give this form to the third-party payer of your sick
For payments larger or smaller than a regular full payment of sick
pay, such as an insurance company, if you want federal income tax
pay, the amount withheld will be in the same proportion as your
withheld from the payments. You aren’t required to have federal
regular withholding from sick pay. For example, if your regular full
income tax withheld from sick pay paid by a third party. However, if
payment of $100 a week normally has $25 (25%) withheld, then $20
you choose to request such withholding, Internal Revenue Code
(25%) will be withheld from a partial payment of $80.
sections 3402(o) and 6109 and their regulations require you to
Caution: You may be subject to a penalty if your tax payments
provide the information requested on this form. Don’t use this form if
during the year aren’t at least 90% of the tax shown on your tax
your employer (or its agent) makes the payments because employers
return. For exceptions and details, see Pub. 505, Tax Withholding
are already required to withhold federal income tax from sick pay.
and Estimated Tax. You may pay tax during the year through
Note: If you receive sick pay under a collective bargaining
withholding or estimated tax payments or both. To avoid a penalty,
agreement, see your union representative or employer.
make sure that you have enough tax withheld or make estimated
Definition. Sick pay is a payment that you receive:
tax payments using Form 1040-ES, Estimated Tax for Individuals.
You may estimate your federal income tax liability by using the
• Under a plan to which your employer is a party, and
worksheet above.
• In place of wages for any period when you’re temporarily absent
Sign this form. Form W-4S is not valid unless you sign it.
from work because of your sickness or injury.
Statement of income tax withheld. After the end of the year, you’ll
Amount to be withheld. Enter on this form the amount that you
receive a Form W-2, Wage and Tax Statement, reporting the taxable
want withheld from each payment. The amount that you enter:
sick pay paid and federal income tax withheld during the year.
• Must be in whole dollars (for example, $35, not $34.50).
These amounts are reported to the Internal Revenue Service.
• Must be at least $4 per day, $20 per week, or $88 per month
(continued on back)
based on your payroll period.
W-4S
For Paperwork Reduction Act Notice, see page 2.
Form
(2018)
Cat. No. 10226E
W-4S
Request for Federal Income Tax
OMB No. 1545-0074
Withholding From Sick Pay
Form
2018
Give this form to the third-party payer of your sick pay.
Department of the Treasury
Go to www.irs.gov/FormW4S for the latest information.
Internal Revenue Service
Type or print your first name and middle initial
Last name
Your social security number
Home address (number and street or rural route)
City or town, state, and ZIP code
Claim or identification number (if any) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
I request federal income tax withholding from my sick pay payments. I want the following amount to be
$
withheld from each payment. (See Worksheet below.)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Employee’s signature
Date
Separate here and give the top part of this form to the payer. Keep the lower part for your records.
Worksheet (Keep for your records. Do not send to the Internal Revenue Service.)
1 Enter amount of adjusted gross income that you expect in 2018
1
.
.
.
.
.
.
.
.
.
.
.
.
2 If you plan to itemize deductions on Schedule A (Form 1040), enter the estimated total of your
deductions. See Pub. 505 for details. If you don’t plan to itemize deductions, enter the standard
deduction. (See the instructions on page 2 for the standard deduction amount, including additional
standard deductions for age and blindness.) Note: There is no deduction for personal exemptions
for 2018 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
3 Subtract line 2 from line 1 .
3
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4 Tax. Figure your tax on line 3 by using the 2018 Tax Rate Schedule X, Y-1, Y-2, or Z on page 2. Do
not use any tax tables, worksheets, or schedules in the 2017 Form 1040, 1040A, or 1040EZ
instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
5 Credits (child tax and higher education credits, credit for child and dependent care expenses, etc.) .
5
6 Subtract line 5 from line 4 .
6
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 Estimated federal income tax withheld or to be withheld from other sources (including amounts
withheld due to a prior Form W-4S) during 2018 or paid or to be paid with 2018 estimated tax
payments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8 Subtract line 7 from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9 Enter the number of sick pay payments you expect to receive this year to which this Form W-4S will
apply .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10 Divide line 8 by line 9. Round to the nearest dollar. This is the amount that should be withheld from
each sick pay payment. Be sure it meets the requirements for the amount that should be withheld,
as explained under Amount to be withheld below. If it does, enter this amount on Form W-4S above
10
General Instructions
• Must not reduce the net amount of each sick pay payment that
you receive to less than $10.
Purpose of form. Give this form to the third-party payer of your sick
For payments larger or smaller than a regular full payment of sick
pay, such as an insurance company, if you want federal income tax
pay, the amount withheld will be in the same proportion as your
withheld from the payments. You aren’t required to have federal
regular withholding from sick pay. For example, if your regular full
income tax withheld from sick pay paid by a third party. However, if
payment of $100 a week normally has $25 (25%) withheld, then $20
you choose to request such withholding, Internal Revenue Code
(25%) will be withheld from a partial payment of $80.
sections 3402(o) and 6109 and their regulations require you to
Caution: You may be subject to a penalty if your tax payments
provide the information requested on this form. Don’t use this form if
during the year aren’t at least 90% of the tax shown on your tax
your employer (or its agent) makes the payments because employers
return. For exceptions and details, see Pub. 505, Tax Withholding
are already required to withhold federal income tax from sick pay.
and Estimated Tax. You may pay tax during the year through
Note: If you receive sick pay under a collective bargaining
withholding or estimated tax payments or both. To avoid a penalty,
agreement, see your union representative or employer.
make sure that you have enough tax withheld or make estimated
Definition. Sick pay is a payment that you receive:
tax payments using Form 1040-ES, Estimated Tax for Individuals.
You may estimate your federal income tax liability by using the
• Under a plan to which your employer is a party, and
worksheet above.
• In place of wages for any period when you’re temporarily absent
Sign this form. Form W-4S is not valid unless you sign it.
from work because of your sickness or injury.
Statement of income tax withheld. After the end of the year, you’ll
Amount to be withheld. Enter on this form the amount that you
receive a Form W-2, Wage and Tax Statement, reporting the taxable
want withheld from each payment. The amount that you enter:
sick pay paid and federal income tax withheld during the year.
• Must be in whole dollars (for example, $35, not $34.50).
These amounts are reported to the Internal Revenue Service.
• Must be at least $4 per day, $20 per week, or $88 per month
(continued on back)
based on your payroll period.
W-4S
For Paperwork Reduction Act Notice, see page 2.
Form
(2018)
Cat. No. 10226E
2
Form W-4S (2018)
Page
Changing your withholding. Form W-4S remains in effect until you
Additional standard deduction for the elderly or blind. An
change or revoke it. You may do this by giving a new Form W-4S or
additional standard deduction of $1,300 is allowed for a married
a written notice to the payer of your sick pay. To revoke your
individual (filing jointly or separately) or qualifying widow(er) who is
previous Form W-4S, complete a new Form W-4S and write
65 or older or blind, $2,600 if 65 or older and blind. If both spouses
“Revoked” in the money amount box, sign it, and give it to the payer.
are 65 or older or blind, an additional $2,600 is allowed on a joint
return ($2,600 on a separate return if your spouse is your
Specific Instructions for Worksheet
dependent). If both spouses are 65 or older and blind, an additional
$5,200 is allowed on a joint return ($5,200 on a separate return if
You may use the worksheet on page 1 to estimate the amount of
your spouse is your dependent). An additional $1,600 is allowed for
federal income tax that you want withheld from each sick pay
an unmarried individual (single or head of household) who is 65 or
payment. Use your tax return for last year and the worksheet as a
older or blind, $3,200 if 65 or older and blind. See Pub. 505,
basis for estimating your tax, tax credits, and withholding for this year.
Worksheet 2-4.
You may not want to use Form W-4S if you already have your
Limited standard deduction for dependents. If you are a
total tax covered by estimated tax payments or other withholding.
dependent of another person, your standard deduction is the greater
If you expect to file a joint return, be sure to include the income,
of (a) $1,050 or (b) your earned income plus $350 (up to the regular
deductions, credits, and payments of both yourself and your spouse
standard deduction for your filing status). If you’re 65 or older or
in figuring the amount you want withheld.
blind, see Pub. 505 for additional amounts that you may claim.
Caution: If any of the amounts on the worksheet change after you
Certain individuals not eligible for standard deduction. For the
give Form W-4S to the payer, you should use a new Form W-4S to
following individuals, the standard deduction is zero.
request a change in the amount withheld.
• A married individual filing a separate return if either spouse
Line 2—Deductions
itemizes deductions.
Itemized deductions. Itemized deductions include qualifying home
• A nonresident alien individual.
mortgage interest, charitable contributions, state and local taxes (up
• An individual filing a return for a period of less than 12 months
to $10,000), and medical expenses in excess of 7.5% of your
because of a change in his or her annual accounting period.
adjusted gross income. See Pub. 505 for details.
Line 5—Credits
Standard deduction. For 2018, the standard deduction amounts are:
Include on this line any tax credits that you’re entitled to claim, such
Standard
as the child tax and higher education credits, credit for child and
Filing Status
Deduction
dependent care expenses, earned income credit, or credit for the
Married filing jointly or qualifying widow(er) .
.
.
.
. $24,000*
elderly or the disabled. See Pub. 505, Table 1-2, for credits.
Head of household
.
.
.
.
.
.
.
.
.
.
.
. $18,000*
Line 7—Tax Withholding and Estimated Tax
Single or Married filing separately .
.
.
.
.
.
.
. $12,000*
Enter the federal income tax that you expect will be withheld this
*If you’re age 65 or older or blind, add to the standard deduction
year on income other than sick pay and any payments made or to
be made with 2018 estimated tax payments. Include any federal
amount the additional amount that applies to you as shown in the next
income tax already withheld or to be withheld from wages and
paragraph. If you can be claimed as a dependent on another person’s
pensions.
return, see Limited standard deduction for dependents, later.
2018 Tax Rate Schedules
Schedule X—Single
Schedule Z—Head of household
If line 3 is:
The tax is:
If line 3 is:
The tax is:
of the
of the
But not
amount
But not
amount
Over—
over—
over—
Over—
over—
over—
$0 + 10%
$0
$0 + 10%
$0
$0
$9,525
$0
$13,600
952.50 + 12%
9,525
1,360 + 12%
13,600
9,525
38,700
13,600
51,800
38,700
82,500
4,453.50 + 22%
38,700
51,800
82,500
5,944 + 22%
51,800
82,500
157,500
14,089.50 + 24%
82,500
82,500
157,500
12,698 + 24%
82,500
32,089.50 + 32%
157,500
30,698 + 32%
157,500
157,500
200,000
157,500
200,000
44,298 + 35%
200,000
200,000
500,000
45,689.50 + 35%
200,000
200,000
500,000
500,000
and greater
150,689.50 + 37%
500,000
500,000
and greater
149,298 + 37%
500,000
Schedule Y-2—Married filing separately
Schedule Y-1—Married filing jointly or Qualifying widow(er)
If line 3 is:
The tax is:
If line 3 is:
The tax is:
of the
of the
But not
amount
But not
amount
Over—
over—
over—
Over—
over—
over—
$0
$19,050
$0 + 10%
$0
$0
$9,525
$0 + 10%
$0
19,050
77,400
1,905 + 12%
19,050
9,525
38,700
952.50 + 12%
9,525
8,907 + 22%
77,400
4,453.50 + 22%
38,700
77,400
165,000
38,700
82,500
165,000
315,000
28,179 + 24%
165,000
82,500
157,500
14,089.50 + 24%
82,500
315,000
400,000
64,179 + 32%
315,000
157,500
200,000
32,089.50 + 32%
157,500
400,000
600,000
91,379 + 35%
400,000
200,000
300,000
45,689.50 + 35%
200,000
161,379 + 37%
600,000
80,689.50 + 37%
300,000
600,000
and greater
300,000
and greater
Paperwork Reduction Act Notice. We ask for the information on
law. Generally, tax returns and return information are confidential,
this form to carry out the Internal Revenue laws of the United
as required by Code section 6103.
States.
The average time and expenses required to complete and file this
You are not required to provide the information requested on a
form will vary depending on individual circumstances. For estimated
form that is subject to the Paperwork Reduction Act unless the form
averages, see the instructions for your income tax return.
displays a valid OMB control number. Books or records relating to a
If you have suggestions for making this form simpler, we would
form or its instructions must be retained as long as their contents
be happy to hear from you. See the instructions for your income tax
may become material in the administration of any Internal Revenue
return.

Download IRS Form W-4S 2018 Request for Federal Income Tax Withholding From Sick Pay

965 times
Rate
4.3(4.3 / 5) 67 votes
ADVERTISEMENT
Page of 2