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Many of these spells produce spectacular effects, and evocation spells can deal large amounts of damage. Illusion spells deceive the senses or minds of others. They cause people to see things that are not there, not see things that are there, hear phantom noises, or remember things that never happened. A figment spell creates a false sensation.
Those who perceive the figment perceive the same thing, not their own slightly different versions of the figment. It is not a personalized mental impression. Figments cannot make something seem to be something else.
A figment that includes audible effects cannot duplicate intelligible speech unless the spell description specifically says it can. If intelligible speech is possible, it must be in a language you can speak. If you try to duplicate a language you cannot speak, the figment produces gibberish. Likewise, you cannot make a visual copy of something unless you know what it looks like or copy another sense exactly unless you have experienced it. Because figments and glamers are unreal, they cannot produce real effects the way that other types of illusions can.
Figments and glamers cannot cause damage to objects or creatures, support weight, provide nutrition, or provide protection from the elements. Consequently, these spells are useful for confounding foes, but useless for attacking them directly. Like a figment, a pattern spell creates an image that others can see, but a pattern also affects the minds of those who see it or are caught in it. All patterns are mind-affecting spells. This impression is totally in the minds of the subjects.
It is a personalized mental impression, all in their heads and not a fake picture or something that they actually see. All phantasms are mind-affecting spells. A shadow spell creates something that is partially real from extradimensional energy. Such illusions can have real effects. Damage dealt by a shadow illusion is real.
Creatures encountering an illusion usually do not receive saving throws to recognize it as illusory until they study it carefully or interact with it in some fashion. A successful saving throw against an illusion reveals it to be false, but a figment or phantasm remains as a translucent outline. A failed saving throw indicates that a character fails to notice something is amiss.
Necromancy spells manipulate the power of death, unlife, and the life force. Spells involving undead creatures make up a large part of this school. Each polymorph spell allows you to assume the form of a creature of a specific type, granting you a number of bonuses to your ability scores and a bonus to your natural armor.
In addition, each polymorph spell can grant you a number of other benefits, including movement types, resistances, and senses.
If the form you choose grants these benefits, or a greater ability of the same type, you gain the listed benefit. If the form grants a lesser ability of the same type, you gain the lesser ability instead. Your base speed changes to match that of the form you assume. If the form grants a swim or burrow speed, you maintain the ability to breathe if you are swimming or burrowing.
The DC for any of these abilities equals your DC for the polymorph spell used to change you into that form. In addition to these benefits, you gain any of the natural attacks of the base creature, including proficiency in those attacks.
These attacks are based on your base attack bonus , modified by your Strength or Dexterity as appropriate, and use your Strength modifier for determining damage bonuses.
If a polymorph spell causes you to change size, apply the size modifiers appropriately, changing your armor class , attack bonus , Combat Maneuver Bonus , and Stealth skill modifiers. Your ability scores are not modified by this change unless noted by the spell. Unless otherwise noted, polymorph spells cannot be used to change into specific individuals.
Polymorph spells cannot be used to assume the form of a creature with a template or an advanced version of a creature. When you cast a polymorph spell that changes you into a creature of the animal , dragon , elemental , magical beast , plant , or vermin type, all of your gear melds into your body. Items that provide constant bonuses and do not need to be activated continue to function while melded in this way with the exception of armor and shield bonuses, which cease to function.
Items that require activation cannot be used while you maintain that form. While in such a form, you cannot cast any spells that require material components unless you have the Eschew Materials or Natural Spell feat , and can only cast spells with somatic or verbal components if the form you choose has the capability to make such movements or speak, such as a dragon.
Other polymorph spells might be subject to this restriction as well, if they change you into a form that is unlike your original form subject to GM discretion. If your new form does not cause your equipment to meld into your form, the equipment resizes to match your new size. While under the effects of a polymorph spell, you lose all extraordinary and supernatural abilities that depend on your original form such as keen senses, scent, and darkvision , as well as any natural attacks and movement types possessed by your original form.
You also lose any class features that depend upon form, but those that allow you to add features such as sorcerers that can grow claws still function. While most of these should be obvious, the GM is the final arbiter of what abilities depend on form and are lost when a new form is assumed.
Your new form might restore a number of these abilities if they are possessed by the new form. You can only be affected by one polymorph spell at a time. If a new polymorph spell is cast on you or you activate a polymorph effect, such as wild shape , you can decide whether or not to allow it to affect you, taking the place of the old spell.
In addition, other spells that change your size have no effect on you while you are under the effects of a polymorph spell. If a polymorph spell is cast on a creature that is smaller than Small or larger than Medium, first adjust its ability scores to one of these two sizes using the following table before applying the bonuses granted by the polymorph spell.
Ability Adjustments from Size Changes. Appearing on the same line as the school and sub-school, when applicable, is a descriptor that further categorizes the spell in some way. Some spells have more than one descriptor. The descriptors are acid, air, chaotic, cold, curse, darkness, death, disease, draconic PZO , earth, electricity, emotion, evil, fear, fire, force, good, language-dependent, lawful, light, meditative PPC: DA , mind-affecting, pain, poison, shadow, sonic, and water.
Most of these descriptors have no game effect by themselves, but they govern how the spell interacts with other spells, with special abilities, with unusual creatures, with alignment, and so on.
The descriptors below have been updated to reflect changes and new descriptors from PZO Acid effects deal damage with chemical reactions rather than cold, electricity, heat, or vibration. This descriptor includes both actual acids and their chemical opposites, called bases or alkalines such as ammonia and lye. Spells that create air, manipulate air, or conjure creatures from air-dominant planes or with the air subtype should have the air descriptor.
Spells that draw upon the power of true chaos or conjure creatures from chaos-aligned planes or with the chaotic subtype should have the chaos descriptor. Cold effects deal damage by making the target colder, typically by blasting it with supernaturally cooled matter or energy. Cold effects also include those that create ice, sleet, or snow out of nothing.
They can cause frostbite, numbness, coordination problems, slowed movement and reactions, stupor, and death. Curses are often permanent effects, and usually cannot be dispelled, but can be removed with a break enchantment , limited wish , miracle , remove curse , or wish. Their effects are usually simple and can be ended with the right spell but never dispel magic. All curse spells have the curse descriptor. The stat block for a curse lists the save DC. For curses that can be created by a spell, this usually represents the minimum DC.
Spells that create darkness or reduce the amount of light should have the darkness descriptor. Giving a spell the darkness descriptor indicates whether a spell like daylight is high enough level to counter or dispel it. The death ward spell protects against death effects, and some creature types are immune to death effects.
Disease effects give the target a disease , which may be an invading organism such as a bacteria or virus, an abnormal internal condition such as a cancer or mental disorder , or a recurring magical effect that acts like one of the former. Creatures with resistance or immunity to disease apply that resistance to their saving throw and the effects of disease spells.
The draconic descriptor is for spells tied closely to dragons that those with draconic blood can cast them almost instinctually.
Spells with the draconic descriptor were created by dragons in ages long past, and still resonate within the blood of true dragons to this day. Each time such a creature gains an additional racial hit die, it can select a draconic spell in place of an existing spell known of the same or higher spell level.
Spells that manipulate earth or conjure creatures from earth-dominant planes or with the earth subtype should have the earth descriptor. Electricity effects involve the presence and flow of electrical charge, whether expressed in amperes or volts. Electricity deals damage to creatures by disrupting their biological systems. It deals damage to objects as well as creatures by heating the material it passes through, and thus technically many electricity spells could also be treated as fire spells, but for sake of game simplicity, it is better to just let electricity-based spells deal electricity damage.
Electricity effects may stun , paralyze, or even kill. Most emotion spells are enchantments, except for fear spells, which are usually necromancy. Spells that draw upon evil powers or conjure creatures from evil-aligned planes or with the evil subtype should have the evil descriptor. The greater the amount of time between castings, the less likely alignment will change.
Some spells require sacrificing a sentient creature, a major evil act that makes the caster evil in almost every circumstance. Those who are forbidden from casting spells with an opposed alignment might lose their divine abilities if they circumvent that restriction via Use Magic Device , for example , depending on how strict their deities are.
Though this advice talks about evil spells, it also applies to spells with other alignment descriptors. Spells with the fear descriptor create, enhance, or manipulate fear.
Most fear spells are necromancy spells, though some are enchantment spells. Fire effects make the target hotter by creating fire, directly heating the target with magic or friction. Lava, steam, and boiling water all deal fire damage. Fire effects can also cause confusion, dizziness, exhaustion , fatigue , nausea, unconsciousness, and death.
Spells that manipulate fire or conjure creatures from fire-dominant planes or with the fire subtype should have the fire descriptor. Spells with the force descriptor create or manipulate magical force. Force spells affect incorporeal creatures normally as if they were corporeal creatures. Spells that draw upon the power of true goodness or conjure creatures from good-aligned planes or with the good subtype should have the good descriptor.
A language-dependent spell uses intelligible language as a medium for communication. If the target cannot understand or hear what the caster of a language-dependent spell says, the spell has no effect, even if the target fails its saving throw. Spells that draw upon the power of true law or conjure creatures from law-aligned planes or with the lawful subtype should have the law descriptor.
Spells that create significant amounts of light or attack darkness effects should have the light descriptor. Giving a spell the light descriptor indicates whether a spell like darkness is high enough level counter or dispel it. Meditative spells are not cast like other spells—they are cast during the period of the day when a spellcaster prepares her spells. A meditative spell must already be prepared at the time when you start your 1-hour spell preparation ritual, and at the end of that time, the meditative spell of your choosing is cast, leaving you with that one spell slot used for the remainder of the day.
You can have only one meditative spell in effect on you at any one time. Pain effects cause unpleasant sensations without any permanent physical damage though a sensitive target may suffer mental repercussions from lengthy exposure to pain. Creatures that are immune to effects that require a Fort save such as constructs and undead are immune to pain effects. Poison effects use poison, venom, drugs, or similar toxic substances to disrupt and damage living creatures through chemical reactions. Technically, acids and poisons are both chemical reactions, but for the purpose of this game, they are categorized as different effects, with acids dealing hit point damage and poisons causing ability damage , ability drain , bleeding, confusion, convulsions, nausea, paralysis , reduced healing, suffocation, unconsciousness, or death.
Creatures with resistance to poison such as dwarves apply that resistance to their saving throws and the effects of poison spells. Creatures with immunity are immune to poisonous aspects of poison spells, but not necessarily all effects of the spell for example, a spell that creates a pit full of liquid poison could still trap or drown a poison-immune creature. Spells with the ruse descriptor are easily mistaken for other spells and are intended to confuse even onlookers trained in Spellcraft or Knowledge arcana.
The one attempting the check can correctly identify the spell only by exceeding the DC by The false spell is typically a level lower than the ruse spell, so skill checks use the DC for the lower-level spell.
Analyze dweomer , greater arcane sight , and similar spells of the same or higher spell level that automatically identify spells reveal a ruse spell for what it is. Ruse spells that mimic harmless spells still list harmless on their saving throw or spell resistance lines; a creature that knows or suspects the true nature of the spell typically chooses to attempt the save. Shadow spells manipulate matter or energy from the Shadow Plane, or allow transport to or from that plane.
Sonic effects transmit energy to the target through frequent oscillations of pressure through the air, water, or ground. Sounds that are too high or too low for the humanoid ear to detect can still transmit enough energy to cause harm, which means that these effects can even affect deafened creatures. Sound effects can cause hit point damage, deafness, dizziness, nausea, pain, shortness of breath, and temporary blindness, and can detect creatures using batlike echolocation.
Spells that manipulate water or conjure creatures from water-dominant planes or with the water subtype should have the water descriptor.
This number is preceded by a list of classes whose members can cast the spell. The components entry in a spell description includes abbreviations that tell you what type of components it requires.
Specifics for material and focus components are given at the end of the descriptive text. A verbal component is a spoken incantation. To provide a verbal component, you must be able to speak in a strong voice. A silence spell or a gag spoils the incantation and thus the spell.
A somatic component is a measured and precise movement of the hand. You must have at least one hand free to provide a somatic component. A material component consists of one or more physical substances or objects that are annihilated by the spell energies in the casting process.
Unless a cost is given for a material component, the cost is negligible. Assume you have all you need as long as you have your spell component pouch.
A focus component is a prop of some sort. Unlike a material component, a focus is not consumed when the spell is cast and can be reused. As with material components , the cost for a focus is negligible unless a price is given. Assume that focus components of negligible cost are in your spell component pouch. A divine focus component is an item of spiritual significance. The divine focus for a druid or a ranger is a sprig of holly, or some other sacred plant.
Most spells have a casting time of 1 standard action. Others take 1 round or more, while a few require only a swift action. A spell that takes 1 round to cast is a full-round action. It comes into effect just before the beginning of your turn in the round after you began casting the spell. You then act normally after the spell is completed. A spell that takes 1 minute to cast comes into effect just before your turn 1 minute later and for each of those 10 rounds, you are casting a spell as a full-round action , just as noted above for 1-round casting times.
These actions must be consecutive and uninterrupted, or the spell automatically fails. When you begin a spell that takes 1 round or longer to cast, you must continue the concentration from the current round to just before your turn in the next round at least.
If you lose concentration before the casting is complete, you lose the spell. However, you may cast such a spell only once per round. You make all pertinent decisions about a spell range, target, area, effect, version, and so forth when the spell comes into effect. Standard ranges include the following. If a spell allows multiple touches, are you considered to be holding the charge until all charges are expended? You must touch a creature or object to affect it.
A touch spell that deals damage can score a critical hit just as a weapon can. A touch spell threatens a critical hit on a natural roll of 20 and deals double damage on a successful critical hit. Some touch spells allow you to touch multiple targets. You can touch up to 6 willing targets as part of the casting, but all targets of the spell must be touched in the same round that you finish casting the spell.
If the spell allows you to touch targets over multiple rounds, touching 6 creatures is a full-round action. The spell reaches as far as 25 feet away from you. The maximum range increases by 5 feet for every two full caster levels. Some spells have a target or targets. You cast these spells on creatures or objects, as defined by the spell itself.
You must be able to see or touch the target, and you must specifically choose that target. You do not have to select your target until you finish casting the spell. The saving throw and spell resistance lines are omitted from such spells. Some spells restrict you to willing targets only. Unconscious creatures are automatically considered willing, but a character who is conscious but immobile or helpless such as one who is bound, cowering , grappling , paralyzed , pinned , or stunned is not automatically willing.
Some spells allow you to redirect the effect to new targets or areas after you cast the spell. Redirecting a spell is a move action that does not provoke attacks of opportunity. You must designate the location where these things are to appear, either by seeing it or defining it. Some effects are rays. You aim a ray as if using a ranged weapon, though typically you make a ranged touch attack rather than a normal ranged attack.
As with a ranged weapon, you can fire into the dark or at an invisible creature and hope you hit something. If a ray spell deals damage, you can score a critical hit just as if it were a weapon.
A ray spell threatens a critical hit on a natural roll of 20 and deals double damage on a successful critical hit. Do rays count as weapons for the purpose of spells and effects that affect weapons? See also this FAQ item for a similar question about rays and weapon feats.
When you cast a spell that allows you to make a ranged touch attack, such as scorching ray, and an enemy is within reach, do you provoke two attacks of opportunity? Yes, you provoke two attacks of opportunity, one for casting the spell and one for making a ranged attack, since these are two separate events. As a note, since all of the rays are fired simultaneously in the case of scorching ray , you would only provoke one attack of opportunity for making the ranged attack, even if you fired more than one ray.
Are spell and other area of effects 2d as in, they affect a flat grid only or are they 3d as in, they affect cubes and spheres? Any effect with a radius affects a sphere, not a circle. A cone is a 3d area.
A line is a line, not a plane. Some effects, notably clouds and fogs, spread out from a point of origin, which must be a grid intersection. Figure distance by actual distance traveled, taking into account turns the spell effect takes. When determining distance for spread effects, count around walls, not through them.
As with movement, do not trace diagonals across corners. You must designate the point of origin for such an effect, but you need not have line of effect see below to all portions of the effect. Some spells affect an area. Sometimes a spell description specifies a specially defined area, but usually an area falls into one of the categories defined below.
The point of origin of a spell is always a grid intersection. When determining whether a given creature is within the area of a spell, count out the distance from the point of origin in squares just as you do when moving a character or when determining the range for a ranged attack.
The only difference is that instead of counting from the center of one square to the center of the next, you count from intersection to intersection. You can count diagonally across a square, but remember that every second diagonal counts as 2 squares of distance.
Most spells that affect an area function as a burst, an emanation, or a spread. The default shape for a burst effect is a sphere, but some burst spells are specifically described as cone-shaped. An emanation spell functions like a burst spell, except that the effect continues to radiate from the point of origin for the duration of the spell.
Most emanations are cones or spheres. A spread spell extends out like a burst but can turn corners. You select the point of origin, and the spell spreads out a given distance in all directions. Figure the area the spell effect fills by taking into account any turns the spell effect takes. The rules often assume that creatures are Medium or Small.
A cone-shaped spell shoots away from you in a quarter-circle in the direction you designate. It starts from any corner of your square and widens out as it goes.
This point is the center of a horizontal circle, and the spell shoots down from the circle, filling a cylinder. A cylinder-shaped spell ignores any obstructions within its area.
A line-shaped spell shoots away from you in a line in the direction you designate. It starts from any corner of your square and extends to the limit of its range or until it strikes a barrier that blocks line of effect. A line-shaped spell affects all creatures in squares through which the line passes. A sphere-shaped spell expands from its point of origin to fill a spherical area.
Spheres may be bursts, emanations, or spreads. A spell with this kind of area affects creatures directly like a targeted spell , but it affects all creatures in an area of some kind rather than individual creatures you select. The area might be a spherical burst, a cone-shaped burst, or some other shape. A spell with this kind of area affects objects within an area you select as Creatures, but affecting objects instead. Many effects or areas are given as cubes to make it easy to model irregular shapes.
Three-dimensional volumes are most often needed to define aerial or underwater effects and areas. A line of effect is a straight, unblocked path that indicates what a spell can affect.
A line of effect is canceled by a solid barrier. You must have a clear line of effect to any target that you cast a spell on or to any space in which you wish to create an effect. You must have a clear line of effect to the point of origin of any spell you cast.
Many durations are measured in rounds, minutes, hours, or other increments. When the time is up, the magic goes away and the spell ends. The spell energy comes and goes the instant the spell is cast, though the consequences might be long-lasting. The energy remains as long as the effect does. This means the spell is vulnerable to dispel magic. The spell lasts as long as you concentrate on it. Concentrating to maintain a spell is a standard action that does not provoke attacks of opportunity.
Some spells last for a short time after you cease concentrating. If the spell creates an effect, the effect lasts for the duration. The effect might move or remain still. Such an effect can be destroyed prior to when its duration ends. If the spell affects an area, then the spell stays with that area for its duration.
Creatures become subject to the spell when they enter the area and are no longer subject to it when they leave. You can make touch attacks round after round until the spell is discharged.
If you cast another spell, the touch spell dissipates. Some touch spells allow you to touch multiple targets as part of the spell. If the spell has no verbal component, you can dismiss the effect with a gesture. Dismissing a spell is a standard action that does not provoke attacks of opportunity. A spell that depends on concentration is dismissible by its very nature, and dismissing it does not take an action, since all you have to do to end the spell is to stop concentrating on your turn.
Usually a harmful spell allows a target to make a saving throw to avoid some or all of the effect. The saving throw entry in a spell description defines which type of saving throw the spell allows and describes how saving throws against the spell work. The spell has an effect on its subject. A successful saving throw means that some lesser effect occurs. This notation does not mean that a spell can be cast only on objects.
Some spells of this sort can be cast on creatures or objects. The spell is usually beneficial, not harmful, but a targeted creature can attempt a saving throw if it desires.
Always use the spell level applicable to your class. A creature that successfully saves against a spell that has no obvious physical effects feels a hostile force or a tingle, but cannot deduce the exact nature of the attack. You do not sense when creatures succeed on saves against effect and area spells. A natural 1 the d20 comes up 1 on a saving throw is always a failure, and the spell may cause damage to exposed items see Items Surviving after a Saving Throw, below.
Even a character with a special resistance to magic can suppress this quality. Unless the descriptive text for the spell specifies otherwise, all items carried or worn by a creature are assumed to survive a magical attack.
If a creature rolls a natural 1 on its saving throw against the effect, however, an exposed item is harmed if the attack can harm objects. Items Affected by Magical Attacks. Determine which four objects carried or worn by the creature are most likely to be affected and roll randomly among them. The randomly determined item must make a saving throw against the attack form and take whatever damage the attack dealt.
If the selected item is not carried or worn and is not magical, it does not get a saving throw. It simply is dealt the appropriate damage. Spell resistance is a special defensive ability. Include any adjustments to your caster level to this caster level check. The spell resistance entry and the descriptive text of a spell description tell you whether spell resistance protects creatures from the spell.
In many cases, spell resistance applies only when a resistant creature is targeted by the spell, not when a resistant creature encounters a spell that is already in place. A creature with spell resistance must voluntarily lower the resistance a standard action in order to be affected by such spells without forcing the caster to make a caster level check. This portion of a spell description details what the spell does and how it works.
Communal spells function like other spells, except they allow you to divide the duration among multiple targets, treating each target as a subject of the spell. When you divide the duration, you must divide it as evenly as possible among the targets.
The extra 10 minutes of duration must be assigned to one of the four targets your choice or it is wasted. A number of spells and magic items utilize extradimensional spaces, such as rope trick , a bag of holding , a handy haversack , and a portable hole.
These spells and magic items create a tiny pocket space that does not exist in any dimension. Such items do not function, however, inside another extradimensional space. If placed inside such a space, they cease to function until removed from the extradimensional space. For example, if a bag of holding is brought into a rope trick , the contents of the bag of holding become inaccessible until the bag of holding is taken outside the rope trick. The only exception to this is when a bag of holding and a portable hole interact, forming a rift to the Astral Plane , as noted in their descriptions.
Wizards , sorcerers , and bards cast arcane spells. Compared to divine spells, arcane spells are more likely to produce dramatic results. His high Intelligence score might allow him to prepare a few extra spells. He can prepare the same spell more than once, but each preparation counts as one spell toward his daily limit. To prepare his daily spells, a wizard must first sleep for 8 hours. The wizard does not have to slumber for every minute of the time, but he must refrain from movement, combat, spellcasting, skill use, conversation, or any other fairly demanding physical or mental task during the rest period.
If his rest is interrupted, each interruption adds 1 hour to the total amount of time he has to rest in order to clear his mind, and he must have at least 1 hour of uninterrupted rest immediately prior to preparing his spells. If the character does not need to sleep for some reason, he still must have 8 hours of restful calm before preparing any spells. If a wizard has cast spells recently, the drain on his resources reduces his capacity to prepare new spells. When he prepares spells for the coming day, all the spells he has cast within the last 8 hours count against his daily limit.
To prepare any spell, a wizard must have enough peace, quiet, and comfort to allow for proper concentration. Exposure to inclement weather prevents the necessary concentration , as does any injury or failed saving throw the character might experience while studying. Wizards also must have access to their spellbooks to study from and sufficient light to read them.
There is one major exception: After resting, a wizard must study his spellbook to prepare any spells that day. If he wants to prepare all his spells, the process takes 1 hour. Preparing some smaller portion of his daily capacity takes a proportionally smaller amount of time, but always at least 15 minutes, the minimum time required to achieve the proper mental state. Until he prepares spells from his spellbook, the only spells a wizard has available to cast are the ones that he already had prepared from the previous day and has not yet used.
During the study period, he chooses which spells to prepare. See Exception—Qualified joint venture above. Payments for the services of a child under age 18 who works for his or her parent in a trade or business aren't subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child.
However, see Covered services of a child or spouse , later. Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, aren't subject to FUTA tax.
The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, aren't subject to social security, Medicare, and FUTA taxes. The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for: A corporation, even if it is controlled by the child's parent or the individual's spouse;.
A partnership, even if the child's parent is a partner, unless each partner is a parent of the child;. When the employer is a son or daughter employing his or her parent the following rules apply. Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply: The son or daughter the employer has a child or stepchild living in the home;.
The son or daughter the employer is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, can't care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and. The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition.
Payments made to a parent employed by his or her child aren't subject to FUTA tax, regardless of the type of services provided. This requirement also applies to resident and nonresident alien employees. You should ask your employee to show you his or her social security card. The employee may show the card if it is available. Don't accept a social security card that says "Not valid for employment.
You may, but aren't required to, photocopy the social security card if the employee provides it. If you don't provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Any employee who is legally eligible to work in the United States and doesn't have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation.
The employee must complete and sign Form SS-5; it can't be filed by the employer. You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Furnish copies B, C, and 2 of Form W-2c to the employee.
If the employee's name isn't correct as shown on the card for example, because of marriage or divorce , the employee should request an updated card from the SSA. Continue to report the employee's wages under the old name until the employee shows you the updated social security card with the corrected name. It isn't necessary to correct other years if the previous name and number were used for years before the most recent Form W If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for an SSN , earlier.
Employers and authorized reporting agents can use the Social Security Number Verification Service SSNVS to instantly verify up to 10 names and SSNs per screen at a time, or submit an electronic file of up to , names and SSNs and usually receive the results the next business day. Follow the registration instructions to obtain a user identification ID and password.
When you have completed the online registration process, the SSA will mail a one-time activation code to your employer. Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. The pay may be in cash or in other forms.
It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. It doesn't matter how you measure or make the payments. Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding.
Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes. See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. Also, see section 15 for exceptions to the general rules for wages.
A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement. These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee.
To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. They must have paid or incurred deductible expenses while performing services as your employees. The reimbursement or advance must be payment for the expenses and must not be an amount that would have otherwise been paid to the employee as wages.
They must substantiate these expenses to you within a reasonable period of time. They must return any amounts in excess of substantiated expenses within a reasonable period of time. Amounts paid under an accountable plan aren't wages and aren't subject to income, social security, Medicare, and FUTA taxes. If the expenses covered by this arrangement aren't substantiated or amounts in excess of substantiated expenses aren't returned within a reasonable period of time , the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan.
This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time.
A reasonable period of time depends on the facts and circumstances. Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within days after the expenses were paid or incurred. Also, it is considered reasonable if you give your employees a periodic statement at least quarterly that asks them to either return or adequately account for outstanding amounts and they do so within days.
Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. Your payments are treated as paid under a nonaccountable plan if: Your employee isn't required to or doesn't substantiate timely those expenses to you with receipts or other documentation,.
You advance an amount to your employee for business expenses and your employee isn't required to or doesn't return timely any amount he or she doesn't use for business expenses,.
You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or. You pay an amount as a reimbursement you would have otherwise paid as wages. See section 7 for more information on supplemental wages. You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure.
In these cases, your employee is considered to have accounted to you if your reimbursement doesn't exceed rates established by the Federal Government.
The standard mileage rate for auto expenses was The rate for is The government per diem rates for meals and lodging in the continental United States can be found by visiting the U. Other than the amount of these expenses, your employees' business expenses must be substantiated for example, the business purpose of the travel or the number of business miles driven. For information on substantiation methods, see Pub. If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages.
This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. Show the amount equal to the substantiated amount for example, the nontaxable portion in box 12 of Form W-2 using code "L. However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. Withhold income tax on these payments only if you and the employee agree to do so.
Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. The value of meals isn't taxable income and isn't subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises.
The value of lodging isn't subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment.
For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience. However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. A written statement that the meals or lodging are for your convenience isn't sufficient.
If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments aren't wages and aren't subject to social security, Medicare, and FUTA taxes, or federal income tax withholding.
Generally, this exclusion also applies to qualified long-term care insurance contracts. For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents.
See Announcement for more information. You can find Announcement on page 53 of Internal Revenue Bulletin However, HSA contributions made under a salary reduction arrangement in a section cafeteria plan aren't wages and aren't subject to employment taxes or withholding. For more information, see the Instructions for Form Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan aren't wages and aren't subject to social security, Medicare, and FUTA taxes, or income tax withholding.
Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer.
Differential wage payments are wages for income tax withholding, but aren't subject to social security, Medicare, or FUTA taxes. Employers should report differential wage payments in box 1 of Form W For more information about the tax treatment of differential wage payments, visit IRS.
You generally must include fringe benefits in an employee's gross income but see Nontaxable fringe benefits next. The benefits are subject to income tax withholding and employment taxes. Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events.
In general, the amount you must include is the amount by which the fair market value of the benefit is more than the sum of what the employee paid for it plus any amount the law excludes. There are other special rules you and your employees may use to value certain fringe benefits. Some fringe benefits aren't taxable or are minimally taxable if certain conditions are met. The following are some examples of nontaxable fringe benefits.
Working condition fringes that are property or services that would be allowable as a business expense or depreciation expense deduction to the employee if he or she had paid for them. Examples include a company car for business use and subscriptions to business magazines. Certain minimal value fringes including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals aren't furnished at below cost.
Qualified transportation fringes subject to specified conditions and dollar limitations including transportation in a commuter highway vehicle, any transit pass, and qualified parking.
The use of on-premises athletic facilities operated by you, if substantially all of the use is by employees, their spouses, and their dependent children. Qualified tuition reduction an educational organization provides to its employees for education.
Employer-provided cell phones provided primarily for a noncompensatory business reason. However, don't exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis.
For more information, including the definition of a highly compensated employee, see Pub. You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year.
You don't have to make a formal choice of payment dates or notify the IRS of the dates you choose. You don't have to make this choice for all employees. You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year.
Generally, you must determine the value of fringe benefits no later than January 31 of the next year. Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time. You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. You must, however, withhold social security and Medicare taxes on the use of the vehicle. Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid.
To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period. If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return.
See Valuation of fringe benefits , earlier. If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit FTD penalty. See section 11 for information on deposit penalties. If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W However, you must recover the income taxes before April 1 of the following year.
In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. These taxes don't apply to sick pay paid more than 6 calendar months after the last calendar month in which the employee worked for the employer. The payments are always subject to federal income tax. The value of identity protection services provided by an employer to an employee isn't included in an employee's gross income and doesn't need to be reported on an information return such as Form W-2 filed for employees.
This includes identity protection services provided before a data breach occurs. This exception doesn't apply to cash received instead of identity protection services or to proceeds received under an identity theft insurance policy. For more information, see Announcement , I. Tips your employee receives from customers are generally subject to withholding. Your employee must report cash tips to you by the 10th of the month after the month the tips are received.
The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement.
Both directly and indirectly tipped employees must report tips to you. Your employee reports the tips on Form or on a similar statement.
The statement must be signed by the employee and must include:. The month and year or the beginning and ending dates, if the statement is for a period of less than 1 calendar month the report covers, and. See Regulations section You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. You can collect these taxes from the employee's wages or from other funds he or she makes available.
See Tips treated as supplemental wages in section 7 for more information. File Form or Form to report withholding and employment taxes on tips. If, by the 10th of the month after the month for which you received an employee's report on tips, you don't have enough employee funds available to deduct the employee tax, you no longer have to collect it. If there aren't enough funds available, withhold taxes in the following order.
Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form , lines 5b, 5c, and, if applicable, 5d Form , lines 4b, 4c, and, if applicable, 4d. Report an adjustment on Form , line 9 Form , line 6 , for the uncollected social security and Medicare taxes.
Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes "A" and "B. For additional information on reporting tips, see section 13 and the General Instructions for Forms W-2 and W Revenue Ruling provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section q , the difference between tips and service charges, and the section 45B credit.
See Revenue Ruling , I. If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances.
However, don't withhold income, social security, or Medicare taxes on allocated tips. A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year.
The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. For information about these allocation methods, including the requirement to file Forms electronically if or more forms are filed, see the Instructions for Form The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities.
Supplemental wages are wage payments to an employee that aren't regular wages. They include, but aren't limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses.
Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages.
Also see Revenue Ruling , I. In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. For more information, see Treasury Decision , I.
If you pay supplemental wages with regular wages but don't specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period.
If you pay supplemental wages separately or combine them in a single payment and specify the amount of each , the federal income tax withholding method depends partly on whether you withhold income tax from your employee's regular wages.
If you withheld income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages.
If there are no concurrently paid regular wages, add the supplemental wages to, alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period.
Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Subtract the tax already withheld or to be withheld from the regular wages. Withhold the remaining tax from the supplemental wages. If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wage payments, and withhold the remaining tax.
If you didn't withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages.
You pay John Peters a base salary on the 1st of each month. He is single and claims one withholding allowance. You pay Sharon Warren a base salary on the 1st of each month.
She is single and claims one allowance. Electing to use supplemental wage withholding method 1-b, you: The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus.
Using supplemental wage withholding method 1-b, you: Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages.
If you haven't withheld income tax from the regular wages, add the tips to the regular wages. Then withhold income tax on the total. If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages. Vacation pay is subject to withholding as if it were a regular wage payment.
When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. Your payroll period is a period of service for which you usually pay wages. When you have a regular payroll period, withhold income tax for that time period even if your employee doesn't work the full period.
When you don't have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. Figure the number of days including Sundays and holidays in the period covered by the wage payment.
If the wages are unrelated to a specific length of time for example, commissions paid on completion of a sale , count back the number of days from the payment period to the latest of: When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she isn't working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period.
If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. You then figure withholding based on the daily or miscellaneous period. Changes made under P. To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee.
Encourage your employees to file an updated Form W-4 for , especially if they owed taxes or received a large refund when filing their tax return.
Ask all new employees to give you a signed Form W-4 when they start work. Make the form effective with the first wage payment. If a new employee doesn't give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances. You may establish a system to electronically receive Forms W-4 from your employees. A Form W-4 remains in effect until the employee gives you a new one. When you receive a new Form W-4 from an employee, don't adjust withholding for pay periods before the effective date of the new form.
If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W A Form W-4 that makes a change for the next calendar year won't take effect in the current calendar year.
See Revenue Procedure , I. The amount of any federal income tax withholding must be based on marital status and withholding allowances.
Your employees may not base their withholding amounts on a fixed dollar amount or percentage. However, an employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not subject to withholding.
Along with Form W-4, you may wish to order Pub. The IRS anticipates that Pub. Don't accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W The Form W-4 may not be available before February 28, The employee still must give you Form W-4 claiming exemption from federal income tax withholding by February 28, If the employee doesn't give you Form W-4 by February 28, , follow the withholding rules discussed under Exemption from federal income tax withholding.
Employees who claimed exemption from withholding for using the Form W-4, as discussed earlier, don't need to resubmit a Form W-4 when the Form W-4 is released. Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year. See the Form W-4 instructions for more information. However, the wages are still subject to social security and Medicare taxes. See also Invalid Forms W-4 , later in this section.
A Form W-4 claiming exemption from withholding is effective when it is given to the employer and only for that calendar year.
To continue to be exempt from withholding for , an employee must give you a new Form W-4 by February If the employee doesn't give you a new Form W-4 by February 28, begin withholding based on the last Form W-4 for the employee that didn't claim an exemption from withholding or, if one wasn't furnished, then withhold tax as if he or she is single with zero withholding allowances.
Withholding income taxes on the wages of nonresident alien employees. In general, you must withhold federal income taxes on the wages of nonresident alien employees.
Also see section 3 of Pub. Apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States. Nonresident alien students from India and business apprentices from India aren't subject to this procedure. To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps.
Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart next for the applicable payroll period. Use the amount figured in Step 1 and the number of withholding allowances claimed generally limited to one allowance to figure income tax withholding.
Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5 shown on page The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. The amounts from the chart shouldn't be included in any box on the employee's Form W-2 and don't increase the income tax liability of the employee. Also, the amounts from the chart don't increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer.
This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. The nonresident alien has properly completed Form W-4, entering marital status as "single" with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 see Nonresident alien employee's Form W-4 , later in this section.
The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens see Step 2. If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding.
Claim only one allowance if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student or business apprentice from India, he or she may claim more than one allowance ; and. If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status instead of writing "Nonresident Alien" or "NRA" above the dotted line on line 6.
A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions shouldn't be necessary for withholding to cover federal income tax liability related to employment.
If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form with respect to the income exempt under the treaty, instead of Form W You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice.
However, if the IRS later notifies you in writing the employee isn't entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the IRS notice commonly referred to as a "lock-in letter".
The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. In some cases, if a serious underwithholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. You must furnish the employee copy to the employee within 10 business days of receipt if the employee is employed by you as of the date of the notice.
Begin withholding based on the notice on the date specified in the notice. When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice.
You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee time to contact the IRS. If you receive a notice for an employee who isn't performing services for you, you must still furnish the employee copy to the employee and withhold based on the notice if any of the following apply. You reasonably expect the employee to resume services within 12 months of the date of the notice.
The employee is on a leave of absence that doesn't exceed 12 months or the employee has a right to reemployment after the leave of absence. If you must furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. You must also withhold based on the notice or modification notice explained next if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship.
After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice modification notice that modifies the original notice. You must withhold federal income tax based on the effective date specified in the modification notice.
After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, disregard the new Form W You must withhold based on the notice or modification notice unless the IRS notifies you to withhold based on the new Form W If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS.
If, after you receive an IRS notice or modification notice, your employee gives you a new Form W-4 that doesn't claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax based on the new Form W Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice.
For additional information about these rules, see Treasury Decision , I. You may use a substitute version of Form W-4 to meet your business needs. However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms.
At the time you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W You can't accept substitute Forms W-4 developed by employees. An employee who submits an employee-developed substitute Form W-4 after October 10, , will be treated as failing to furnish a Form W However, continue to honor any valid employee-developed Forms W-4 you accepted before October 11, If an employee changes the Form W-4 to claim exemption from federal income tax withholding in , as described earlier, it isn't considered an invalid Form W Any unauthorized change or addition to Form W-4 makes it invalid.
This includes taking out any language by which the employee certifies the form is correct. A Form W-4 is also invalid if, by the date an employee gives it to you, he or she clearly indicates it is false. Attack Combinations and Counterattacks offer more and varied uses for these blows, and introduce new blows of a somewhat lesser but still valuable kind.
Only practice, practice, and still more practice will lead to combative proficiency with these valuable and proven methods of striking an enemy. Once mastered, these blows enable the individual skilled in their use to lash out without warning, under any conditions, anywhere, and strike viciously and decisively into vital target areas of the human body.
These blows cause injury and in many cases are potentially lethal. This is why they are effective and why they may be relied upon in serious emergencies to save your life. Optimum speed, balance, power, and accuracy must become never-ending objectives when training and developing. You are always striving, always aiming to do better, always seeking just a little more speed, a little more power, and a little more accuracy, while being a little better balanced for optimum efficiency in followup.
In point of fact we emphasize followup and relentless attack when we teach anything in our System. Even in the course of drilling students in Basic Blows, we employ numerous sequences and spontaneous combinations and variation moves that are ad libbed. However, we have a core system of formally developed and arranged Attack Combinations that serve, as they are acquired by the student, to achieve the following: Such is of course what does occur with the expert in our System, but this cannot be an efficient way to develop expertise.
There must be a definite curriculum to develop and to guide the acquisition of skills. For promotion to Black Belt, 1st Degree a student must create six personal Attack Combinations that suit his unique physiology and developed attributes for combat. A student is taught an average of three 3 new Attack Combinations at each belt level.
Generally, each student finds that at least one sometimes two of the new combinations are very much to his liking and are compatible with his physiology. We believe, ultimately, that if a student truly masters six to eight of the formal Attack Combinations he will have more than achieved the preemptive offensive attacking capability that is required for optimum effectiveness in hand-to-hand combat.
This objective of mastery applies to whatever is taught, at all levels. The reason pertains to our theory and philosophy af self-defense. Hence our designation for those reactive skills that we train our students in for times when they are unable to preempt, is counterattacks. Again, the following provides a catalog reference, not a description of how the skills are done. Technical performance must be acquired through qualified professional instruction.
In all we have about counterattacking techniques in the American Combato System. Perhaps or so, when you include variations. This pales in comparison to such arts as kenpo-karate, hapkido, aikijutsu, kuk sool won, and some of the ju-jutsu systems.
In excess of up to 1st degree black belt is very, very common and usual.