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How To Do 1040x

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How To Do 1040x

How to do 1040x 1. How to do 1040x   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. How to do 1040x Generally, each year you will report all income and deduct all out-of-pocket expenses in full. How to do 1040x The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. How to do 1040x If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). How to do 1040x Rental Income In most cases, you must include in your gross income all amounts you receive as rent. How to do 1040x Rental income is any payment you receive for the use or occupation of property. How to do 1040x In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. How to do 1040x When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. How to do 1040x Most individual taxpayers use the cash method. How to do 1040x Cash method. How to do 1040x   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. How to do 1040x You constructively receive income when it is made available to you, for example, by being credited to your bank account. How to do 1040x Accrual method. How to do 1040x    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. How to do 1040x You generally deduct your expenses when you incur them, rather than when you pay them. How to do 1040x More information. How to do 1040x   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. How to do 1040x Types of Income The following are common types of rental income. How to do 1040x Advance rent. How to do 1040x   Advance rent is any amount you receive before the period that it covers. How to do 1040x Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. How to do 1040x Example. How to do 1040x On March 18, 2013, you signed a 10-year lease to rent your property. How to do 1040x During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. How to do 1040x You must include $19,200 in your rental income in the first year. How to do 1040x Canceling a lease. How to do 1040x   If your tenant pays you to cancel a lease, the amount you receive is rent. How to do 1040x Include the payment in your income in the year you receive it regardless of your method of accounting. How to do 1040x Expenses paid by tenant. How to do 1040x   If your tenant pays any of your expenses, those payments are rental income. How to do 1040x Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. How to do 1040x For more information, see Rental Expenses , later. How to do 1040x Example 1. How to do 1040x Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. How to do 1040x Under the terms of the lease, your tenant does not have to pay this bill. How to do 1040x Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. How to do 1040x You can deduct the utility payment made by your tenant as a rental expense. How to do 1040x Example 2. How to do 1040x While you are out of town, the furnace in your rental property stops working. How to do 1040x Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. How to do 1040x Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. How to do 1040x You can deduct the repair payment made by your tenant as a rental expense. How to do 1040x Property or services. How to do 1040x   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. How to do 1040x   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. How to do 1040x Example. How to do 1040x Your tenant is a house painter. How to do 1040x He offers to paint your rental property instead of paying 2 months rent. How to do 1040x You accept his offer. How to do 1040x Include in your rental income the amount the tenant would have paid for 2 months rent. How to do 1040x You can deduct that same amount as a rental expense for painting your property. How to do 1040x Security deposits. How to do 1040x   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. How to do 1040x But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. How to do 1040x    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. How to do 1040x Include it in your income when you receive it. How to do 1040x Other Sources of Rental Income Lease with option to buy. How to do 1040x   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. How to do 1040x If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. How to do 1040x Part interest. How to do 1040x   If you own a part interest in rental property, you must report your part of the rental income from the property. How to do 1040x Rental of property also used as your home. How to do 1040x   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. How to do 1040x However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. How to do 1040x See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). How to do 1040x Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. How to do 1040x Personal use of rental property. How to do 1040x   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. How to do 1040x Also, your rental expense deductions may be limited. How to do 1040x See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). How to do 1040x Part interest. How to do 1040x   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. How to do 1040x Example. How to do 1040x Roger owns a one-half undivided interest in a rental house. How to do 1040x Last year he paid $968 for necessary repairs on the property. How to do 1040x Roger can deduct $484 (50% × $968) as a rental expense. How to do 1040x He is entitled to reimbursement for the remaining half from the co-owner. How to do 1040x When To Deduct You generally deduct your rental expenses in the year you pay them. How to do 1040x If you use the accrual method, see Publication 538 for more information. How to do 1040x Types of Expenses Listed below are the most common rental expenses. How to do 1040x Advertising. How to do 1040x Auto and travel expenses. How to do 1040x Cleaning and maintenance. How to do 1040x Commissions. How to do 1040x Depreciation. How to do 1040x Insurance. How to do 1040x Interest (other). How to do 1040x Legal and other professional fees. How to do 1040x Local transportation expenses. How to do 1040x Management fees. How to do 1040x Mortgage interest paid to banks, etc. How to do 1040x Points. How to do 1040x Rental payments. How to do 1040x Repairs. How to do 1040x Taxes. How to do 1040x Utilities. How to do 1040x Some of these expenses, as well as other less common ones, are discussed below. How to do 1040x Depreciation. How to do 1040x   Depreciation is a capital expense. How to do 1040x It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. How to do 1040x   You can begin to depreciate rental property when it is ready and available for rent. How to do 1040x See Placed in Service under When Does Depreciation Begin and End in chapter 2. How to do 1040x Insurance premiums paid in advance. How to do 1040x   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. How to do 1040x You cannot deduct the total premium in the year you pay it. How to do 1040x See chapter 6 of Publication 535 for information on deductible premiums. How to do 1040x Interest expense. How to do 1040x   You can deduct mortgage interest you pay on your rental property. How to do 1040x When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. How to do 1040x Chapter 4 of Publication 535 explains mortgage interest in detail. How to do 1040x Expenses paid to obtain a mortgage. How to do 1040x   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. How to do 1040x These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. How to do 1040x Form 1098, Mortgage Interest Statement. How to do 1040x   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. How to do 1040x If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. How to do 1040x Attach a statement to your return showing the name and address of the other person. How to do 1040x On the dotted line next to line 13, enter “See attached. How to do 1040x ” Legal and other professional fees. How to do 1040x   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. How to do 1040x For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. How to do 1040x You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. How to do 1040x Local benefit taxes. How to do 1040x   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. How to do 1040x These charges are nondepreciable capital expenditures and must be added to the basis of your property. How to do 1040x However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. How to do 1040x Local transportation expenses. How to do 1040x   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. How to do 1040x However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. How to do 1040x See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. How to do 1040x   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. How to do 1040x For 2013, the standard mileage rate for business use is 56. How to do 1040x 5 cents per mile. How to do 1040x For more information, see chapter 4 of Publication 463. How to do 1040x    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. How to do 1040x In addition, you must complete Form 4562, Part V, and attach it to your tax return. How to do 1040x Pre-rental expenses. How to do 1040x   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. How to do 1040x Rental of equipment. How to do 1040x   You can deduct the rent you pay for equipment that you use for rental purposes. How to do 1040x However, in some cases, lease contracts are actually purchase contracts. How to do 1040x If so, you cannot deduct these payments. How to do 1040x You can recover the cost of purchased equipment through depreciation. How to do 1040x Rental of property. How to do 1040x   You can deduct the rent you pay for property that you use for rental purposes. How to do 1040x If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. How to do 1040x Travel expenses. How to do 1040x   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. How to do 1040x You must properly allocate your expenses between rental and nonrental activities. How to do 1040x You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. How to do 1040x The cost of improvements is recovered by taking depreciation. How to do 1040x For information on travel expenses, see chapter 1 of Publication 463. How to do 1040x    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. How to do 1040x Uncollected rent. How to do 1040x   If you are a cash basis taxpayer, do not deduct uncollected rent. How to do 1040x Because you have not included it in your income, it is not deductible. How to do 1040x   If you use an accrual method, report income when you earn it. How to do 1040x If you are unable to collect the rent, you may be able to deduct it as a business bad debt. How to do 1040x See chapter 10 of Publication 535 for more information about business bad debts. How to do 1040x Vacant rental property. How to do 1040x   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. How to do 1040x However, you cannot deduct any loss of rental income for the period the property is vacant. How to do 1040x Vacant while listed for sale. How to do 1040x   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. How to do 1040x If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. How to do 1040x Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. How to do 1040x These charges are also called loan origination fees, maximum loan charges, or premium charges. How to do 1040x Any of these charges (points) that are solely for the use of money are interest. How to do 1040x Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. How to do 1040x The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. How to do 1040x In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). How to do 1040x The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. How to do 1040x If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. How to do 1040x De minimis OID. How to do 1040x   The OID is de minimis if it is less than one-fourth of 1% (. How to do 1040x 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). How to do 1040x   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. How to do 1040x On a constant-yield basis over the term of the loan. How to do 1040x On a straight line basis over the term of the loan. How to do 1040x In proportion to stated interest payments. How to do 1040x In its entirety at maturity of the loan. How to do 1040x You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. How to do 1040x Example. How to do 1040x Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. How to do 1040x The loan is to be repaid over 30 years. How to do 1040x During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. How to do 1040x When the loan was made, she paid $1,500 in points to the lender. How to do 1040x The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. How to do 1040x Carol determines that the points (OID) she paid are de minimis based on the following computation. How to do 1040x Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. How to do 1040x 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). How to do 1040x Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. How to do 1040x Under the straight line method, she can deduct $50 each year for 30 years. How to do 1040x Constant-yield method. How to do 1040x   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. How to do 1040x   You figure your deduction for the first year in the following manner. How to do 1040x Determine the issue price of the loan. How to do 1040x If you paid points on the loan, the issue price generally is the difference between the principal and the points. How to do 1040x Multiply the result in (1) by the yield to maturity (defined later). How to do 1040x Subtract any qualified stated interest payments (defined later) from the result in (2). How to do 1040x This is the OID you can deduct in the first year. How to do 1040x Yield to maturity (YTM). How to do 1040x   This rate is generally shown in the literature you receive from your lender. How to do 1040x If you do not have this information, consult your lender or tax advisor. How to do 1040x In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. How to do 1040x Qualified stated interest (QSI). How to do 1040x   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. How to do 1040x Example—Year 1. How to do 1040x The facts are the same as in the previous example. How to do 1040x The yield to maturity on Carol's loan is 10. How to do 1040x 2467%, compounded annually. How to do 1040x She figured the amount of points (OID) she could deduct in 2013 as follows. How to do 1040x Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . How to do 1040x 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. How to do 1040x To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. How to do 1040x Then follow steps (2) and (3), earlier. How to do 1040x Example—Year 2. How to do 1040x Carol figured the deduction for 2014 as follows. How to do 1040x Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . How to do 1040x 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. How to do 1040x    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. How to do 1040x A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. How to do 1040x However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. How to do 1040x Points when loan refinance is more than the previous outstanding balance. How to do 1040x   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. How to do 1040x For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. How to do 1040x Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. How to do 1040x Improvements. How to do 1040x   You must capitalize any expense you pay to improve your rental property. How to do 1040x An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. How to do 1040x Betterments. How to do 1040x   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. How to do 1040x Restoration. How to do 1040x   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. How to do 1040x Adaptation. How to do 1040x   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. How to do 1040x Separate the costs of repairs and improvements, and keep accurate records. How to do 1040x You will need to know the cost of improvements when you sell or depreciate your property. How to do 1040x The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. How to do 1040x Table 1-1. How to do 1040x Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
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The Multifamily Housing Office administers the Department of Housing and Urban Development's multifamily housing programs through a network of local offices across the country.

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The How To Do 1040x

How to do 1040x Index A Advance EIC tables, instructions, Advance Payment Methods for the Earned Income Credit (EIC) Aliens, nonresident, Withholding Income Taxes on the Wages of Nonresident Alien Employees Alternative methods of withholding, Alternative Methods for Figuring Withholding C Combined income tax, employee social security tax, and employee Medicare tax withholding tables, Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables F Formula tables for percentage method withholding (for automated payroll systems), Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) I Introduction, Introduction N Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Notice to employers, Notice to Employers Q Qualified transportation benefits Commuter highway vehicle transportation, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Transit passes, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes W Wage bracket percentage method tables (for automated payroll systems), Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Withholding income taxes on wages Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Withholding: Alternative methods, Alternative Methods for Figuring Withholding Percentage method, Percentage Method Wage bracket method, Wage Bracket Method Prev  Up     Home   More Online Publications