When employers use the percentage method in pub. If rounding is used it must be used consistently. On january 11 the irs released notice 1036 early release copies of the 2018 percentage method tables for income tax withholding the irs also issued news release ir 2018 05 and posted frequently asked questions which provide additional information on withholding changes for 2018 and 2019 the tables included in notice 1036 along with the 2018.
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