News & Resources


IRS Releases 2022 Publication 15-T

BY: Curtis E. Tatum, Esq. | 12/23/21

The IRS has released the 2022 Publication 15-T, Federal Income Tax Withholding Methods. The publication describes how to figure federal income tax withholding using the percentage and wage bracket methods and describes alternative methods for figuring withholding. The publication explains how to withhold income tax based on pre-2020 Forms W-4 and 2020 or later Forms W-4.

Withholding on Periodic Payments of Pensions, Annuities

Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, has been redesigned for 2022. The new Form W-4P will be used only to request withholding on periodic pension or annuity payments.

Starting in 2022, additional withholding on nonperiodic payments and eligible rollover distributions will be requested on new Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions. While the redesigned Form W-4P and new Form W-4R are available for use in 2022, the IRS is not requiring that they be used until January 1, 2023.

Withholding Adjustment for Nonresident Aliens

Publication 15-T also provides the amounts employers should add to the wages paid to nonresident alien employees working in the United States when figuring their income tax withholding.

For more information, see the APA Compliance Update, IRS Releases 2022 Publication 15-T. Compliance updates are emailed to APA members and are also available on the Compliance Updates webpage.

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®!

Curtis E. Tatum, Esq., is APA’s In-House Counsel and Director of Federal Payroll Compliance.