The Internal Revenue Service (IRS) released copies of the 2018 percentage method tables for income tax withholding which reflect the new tax law. The withholding tables are used by payroll professionals to determine how much tax they need to withhold from each employee’s paychecks based on their wage, marital status, and also the number of withholding allowances.
The IRS has instructed employers to use the 2018 withholding tables as soon as possible, but no later than February 15, 2018.
For more information, please reference IRS Notice 1036.