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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
  • Due Dates
      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
    Business54
    Charitable14
    Medical and moving19
    2016
    Business53.5
    Charitable14
    Medical and moving17
    2015
    Business57.5
    Charitable14
    Medical and moving23
    2014
    Business56
    Charitable14
    Medical and moving23.5
    2013
    Business56.5
    Charitable14
    Medical and moving24
    2012
    Business55.5
    Charitable14
    Medical and moving23
    July 1, 2011 - December 31, 2011
    Business55.5
    Charitable14
    Medical and moving23.5
    January 1, 2011 - June 30, 2011
    Business51
    Charitable14
    Medical and moving19
    2010
    Business50
    Charitable14
    Medical and moving16.5
    2009
    Business55
    Charitable14
    Medical and moving24
    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)
      Federal State
      Single Married Single Head Of
    Household
    Married
     
             

    All contents copyright © 2008-2018 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.

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