News & Resources


IRS Releases 2019 Publication 15 and Wage Levy Exemption Amount Tables

BY: APA Staff | 12/20/18

On December 18, the IRS released the 2019 Publication 15, Circular E, Employer’s Tax Guide, and the 2019 Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income. Both are available in the APA’s Resource Library.

Publication 15 includes the 2019 wage bracket and percentage-method withholding tables. It also sets the amount for one withholding allowance at $4,200 (up from $4,150 in 2018). Publication 15 reminds employers that the IRS extended the deadline for employees who have a change of status “solely due to the changes made by the TCJA [Tax Cuts and Jobs Act]” to furnish a new Form W-4, Employee’s Withholding Allowance Certificate, to their employers until May 10, 2019.

Publication 1494 provides tables showing the amount of an individual’s wages that is exempt from a Notice of Levy used to collect delinquent federal income tax in 2019. As in 2018, the publication contains a column for zero dependents to reflect changes made by the TCJA.

To learn more about federal and state laws, regulations, and information to keep your company’s payroll operations in compliance, check out Payroll Source Plus!