Calculating Withholding Rate

The WHC Withholding Estimator and, if required, the worksheets and tables in Publication 15-T, Federal Income Tax Withholding Methods, will be used to figure the correct withholding status and withholding rate for the taxpayer.

Secure the information necessary to complete the calculations from the taxpayer or their authorized representative.

If ...

Then ...

Working correspondence and the information submitted by the taxpayer is insufficient to figure the correct withholding rate

Contact the taxpayer or their authorized representative by telephone to obtain the additional information.

Make at least one attempt to reach the taxpayer by telephone before initiating correspondence.

You are speaking to the taxpayer

Complete the calculation at that time.

It is not necessary for the taxpayer to submit the form in writing.

The taxpayer is current in filing

Compare the taxpayer's information regarding filing status, dependents, income, deductions and credits to the last return filed.

Research using CC RTVUE and CC IRPTR.

Discuss and resolve any significant discrepancies with the taxpayer.

Document the explanation in the history.

The taxpayer is a nonfiler

Explain to them that submission of the tax return will provide sufficient verification.