They built something into the formulas that I just now caught.

One would assume that if someone had been claiming S0 on old W-4 and if they just check the single box on the 2020 W4 withholding would be the same, correct? Nope. They build in 2 "exemptions" into the tables for single and 3 "exemptions" for married if someone has the 2020 W4. So, for single, they would have 8600 times their top marginal rate LESS withheld.

They did put out an Excel sheet which shows this much better than I can explain it in words. https://www.irs.gov/businesses/small...-for-employers

One would assume that if someone had been claiming S0 on old W-4 and if they just check the single box on the 2020 W4 withholding would be the same, correct? Nope. They build in 2 "exemptions" into the tables for single and 3 "exemptions" for married if someone has the 2020 W4. So, for single, they would have 8600 times their top marginal rate LESS withheld.

They did put out an Excel sheet which shows this much better than I can explain it in words. https://www.irs.gov/businesses/small...-for-employers

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