Actor and Crew Payroll Tax Withholding
Effective January 1, 2020
In late 2019, the IRS released a new version of Form W-4 for 2020 which is intended to more accurately reflect an employee's federal withholding liability. The redesigned Form W-4 no longer uses the concept of withholding allowances.
Employees now have the option to account for multiple jobs or a working spouse, claim dependents, and make other adjustments by completing Steps 2 through 4 on the new Form W-4 and using specific dollar amounts to adjust their federal withholding. The IRS encourages the use of its Tax Withholding Estimator tool when completing the new Form W-4. This tool can be found on the IRS web site ( along with a list of helpful W-4 FAQs.
Please consult your personal tax advisor for specific information and assistance regarding your individual situation.
You may view and update your original submission online. Not registered? Click here to register
Federal income tax will be withheld based on a completed Form W-4. ART also offers the following additional withholding mechanisms that are designed to assist actors and crew, working on a part-time temporary basis for multiple employers, to achieve the appropriate tax withholding based on their circumstances. Contact our Front Office to discuss the options provided below (603) 367-9955.
Weekly (W): This is the standard method used to calculate federal income tax withholding. For example, if you are paid $1,000 in one week, the normal (or weekly) withholding tables will assume that you are going to be paid 52 times that amount in a year and withhold taxes based on an annual income of $52,000.
Yearly (Y): This can be a good method for people who are paid erratically. Withholding is done on an annualized basis by analyzing your year-to-date wages against the current week-ending date and then recalculating the amount of tax to withhold. For example, suppose you are paid $1,000 in the 13th week of the year. This method assumes that since you were paid $1,000 in 13 weeks, you will be paid $4,000 in 52 weeks and so withholds accordingly. If, in fact, you are only paid another $1,000 in the 39th week, that $2,000 is annualized over the 39 weeks ($2,667).
Minimum Withholding Percentage (P): Under this method, withholding is based on a minimum percentage that you provide. The amount of tax to withhold is calculated based upon your chosen percentage and ART will withhold that amount at a minimum. More will be withheld if deemed due based on your gross wages and filing status. For example, if you want ART to withhold at least 15% from each paycheck but more if deemed due, this method should be used.
Flat Withholding Percentage (F): Under this method, withholding is based on a fixed percentage that you provide. Selections are limited to the current IRS tax bracket percentages of 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For example, if you are in a higher tax bracket, paid by multiple sources, and would prefer to have your withholding calculated using a tax bracket percentage that is different than what the normal withholding tax tables would use, this function will work well.
Extra Withholding Percentage (X): Under this method, normal withholding is calculated. An extra percentage that you provide is then withheld in addition to what is deemed due.