Date: January 9, 2013

Bulletin Number: 1224



Update to Internal Revenue Service (IRS) Tax Withholding Requirements for 2013


To inform agencies of the updated IRS tax withholding requirements for 2013.

Effective Date(s)

Paychecks dated January 16, 2013 (Administration)
Paychecks dated January 24, 2013 (Institution)

Federal Withholding Allowance The value of one Annual Federal Withholding Allowance has increased to $3,900.

Federal Withholding Rates The Federal income tax withholding rates have changed for 2013.

The new withholding tables can be found in IRS Notice 1036 (Early Released Copies of the 2013 Percentage Method Tables Income Tax Withholding).

To access this notice, visit the Internal Revenue Service website at http://www.irs.gov/pub/irs-pdf/n1036.pdf.

*Please note: The new withholding requirements will appear in Publication 15 (Circular E), Employers Tax Guide. Publication 15 will be posted on IRS.gov in early 2013.

Nonresident Alien Federal Withholding The amount to add to nonresident alien employees’ wages for calculating Federal income taxes has increased to $2,200.00.


OSC has updated PayServ with the new IRS requirements for 2013.

For information on other tax related requirements for tax year 2013 please refer to Payroll Bulletin 1223 (Summary of Tax Related Withholding Requirements for 2013).

Agency Actions

Informational only. Please inform your employees.


Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox.