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Employee Forms |
W-4 (Withholding Allowances)
IRS Withholding Calculator
I-9 (Work Eligibility)
DE-34 (State New Employee)
W-11 Hiring Incentives to Restore Employment (HIRE) Act Employee Affidavit
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Due Dates |
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Due Date |
Return Type |
Period End |
Original |
Extended |
1040 (Individual) | 12/31 | 4/15 | 10/15 |
1120 (Corporation) | 12/31 | 4/15 | 9/15 |
1120 (Corporation) | Fiscal Y/E | 3 1/2 months (except 6/30 y/e - 2 1/2 months) | 8 1/2 months |
1065 (Partnership, LLC, S-Corp) | 12/31 | 3/15 | 9/15 |
1041 (Trust) | 12/31 | 4/15 | 9/30 |
706 (Estate) | Date of death | 9 months | 15 months |
941/DE-6 (Quarterly Payroll) |
3/31; 6/30; 9/30; 12/31 |
Last day of succeeding month | — |
|
Mileage Reimbursement Rates |
Applicable Period |
Rates (in cents per mile) |
2017 |
Business | 54 |
Charitable | 14 |
Medical and moving | 19 |
|
2016 |
Business | 53.5 |
Charitable | 14 |
Medical and moving | 17 |
|
2015 |
Business | 57.5 |
Charitable | 14 |
Medical and moving | 23 |
|
2014 |
Business | 56 |
Charitable | 14 |
Medical and moving | 23.5 |
|
2013 |
Business | 56.5 |
Charitable | 14 |
Medical and moving | 24 |
|
2012 |
Business | 55.5 |
Charitable | 14 |
Medical and moving | 23 |
|
July 1, 2011 - December 31, 2011 |
Business | 55.5 |
Charitable | 14 |
Medical and moving | 23.5 |
|
January 1, 2011 - June 30, 2011 |
Business | 51 |
Charitable | 14 |
Medical and moving | 19 |
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2010 |
Business | 50 |
Charitable | 14 |
Medical and moving | 16.5 |
|
2009 |
Business | 55 |
Charitable | 14 |
Medical and moving | 24 |
|
July 1 - December 31, 2008 |
Business |
58.5 |
Charitable |
14 |
Medical and moving |
27 |
|
January 1 - June 30, 2008 |
Business |
50.5 |
Charitable |
14 |
Medical and moving |
19 |
|
2007 |
Business |
48.5 |
Charitable |
14 |
Medical and moving |
20 |
|
|
Withholding Rates/Tables |
Percentages / Limits |
2016 |
2015 |
2014 |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
Social Security Wage Limit |
$118,500 |
$118,500 |
$117,000 |
$113,700 |
$110,100 |
$106,800 |
$106,800 |
$106,800 |
$102,000 |
Social Security % (Employee portion) |
6.2% |
6.2% |
6.2% |
6.2% |
4.2% |
4.2% |
6.2% |
6.2% |
6.2% |
Maximum Social Security per employee |
$7,347.00 |
$7,347.00 |
$7,254.00 |
$7,049.00 |
$4,624.20 |
$4,485.60 |
$6,621.60 |
$6,621.60 |
$6,324.00 |
Medicare Rate (No Wage Limit) |
1.45% |
1.45% |
1.45% |
1.45% |
1.45% |
1.45% |
1.45% |
1.45% |
1.45% |
SDI Wage Limit |
$106,742 |
$104,378 |
$101,636 |
$100,880 |
$95,585 |
$93,316 |
$93,316 |
$90,669 |
$86,698 |
SDI % |
0.9% |
0.9% |
1.0% |
1.0% |
1.0% |
1.2% |
1.1% |
1.1% |
0.8% |
Maximum SDI per employee |
$960.68 |
$939.40 |
$1,016.36 |
$1,008.80 |
$955.85 |
$1,119.79 |
$1,026.48 |
$997.36 |
$693.58 |
Deferred Comp Maximum |
$53,000 |
$53,000 |
$52,000 |
$51,000 |
$50,000 |
$49,000 |
$49,000 |
$49,000 |
$46,000 |
Deferred Comp Catch-up (>50) |
$6,000 |
$6,000 |
$5,500 |
$5,500 |
$5,500 |
$5,000 |
$5,000 |
$5,000 |
$5,000 |
IRA Maximum |
$5,500 |
$5,500 |
$5,500 |
$5,500 |
$5,000 |
$5,000 |
$5,000 |
$5,000 |
$5,000 |
IRA Catch-up (>50) |
$1,000 |
$1,000 |
$1,000 |
$1,000 |
$1,000 |
$1,000 |
$1,000 |
$1,000 |
$1,000 |
SIMPLE Maximum |
$12,500 |
$12,500 |
$12,000 |
$12,000 |
$11,500 |
$11,500 |
$11,500 |
$11,500 |
$10,500 |
SIMPLE Catch-up (>50) |
$3,000 |
$3,000 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
Depreciation - Leaseholds |
15 years |
15 years |
39 years |
15 years |
Sec 179 |
Sec 179 |
Sec 179 |
15 years |
15 years |
Maximum 179 Depreciation Deduction (New Equipment) |
$500,000 |
$500,000 |
$500,000 |
$500,000 |
$500,000 |
$500,000 |
$500,000 |
$250,000 |
$250,000 |
2016 Withholding Tables (not released yet) |
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Federal |
State |
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Single |
Married |
Single |
Head Of Household |
Married |
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All contents copyright © 2008-2024 Mark Halversen, CPA. All rights reserved. Any information provided on this website is of a general nature for educational purposes only and is not intended to be legal or tax advice. This information may not have been updated to reflect subsequent changes in the law, if any. Your particular facts and circumstances, and changes in the law, must be considered when applying U.S. and state tax law. You should always consult with a competent tax professional licensed in your state with respect to your particular situation.
IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with the requirements imposed by the I.R.S., we inform you that any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.
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