Current Period Adjustment Example
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Social security and Medicare tax for 2009. Do not withhold social security tax after an employee reaches $106,800 in social security wages. There is no limit on the amount of wages subject to Medicare tax. Social security and Medicare taxes apply to the wages of household workers you pay $1,700 or more in cash. Social security and Medicare taxes apply to election workers who are paid $1,500 or more.
Disregarded entities and qualified subchapter S subsidiaries (QSubs). The IRS has published final regulations (T.D. 9356) under which QSubs and eligible single-owner disregarded entities are treated as separate entities for employment tax purposes. For more information, see in the Introduction.
New employment tax adjustment and claim for refund process in 2009. If you discover an error on a previously filed Form 941 or Form 944 after December 31, 2008, make the correction using new Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. For errors discovered before January 1, 2009, taxpayers make corrections to Forms 941 and 944 using Form 941c that is filed with Form 941 or Form 944 or by requesting a claim for refund or abatement on Form 843. Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered, rather than wait until the end of the quarter or year to file Form 941c with Form 941 or 944. Lines 7d, 7e, 7f, and 7g will be deleted from Form 941 beginning with the first calendar quarter of 2009 and lines 6b, 6c, 6d, and 6e will be deleted from Form 944 for 2009. Adjustments previously made on those lines are now made on the new Forms 941-X and 944-X. Claims for refund or abatement previously made on Form 843 are now made on Forms 941-X and 944-X. For more information, visit the IRS website at www.irs.gov and enter the keyword Correcting Employment Taxes.
Credit card payments. You can pay the balance due on Form 943 and Form 945 by credit card. Do not use a credit card to make federal tax deposits. For more information on paying your taxes with a credit card, visit the IRS website at www.irs.gov and click on the electronic IRS link.
Social Security Administration and magnetic media. Employers and authorized reporting agents requesting verification of names and social security numbers of between 51 and 250,000 employees can no longer use magnetic media to submit their requests to the Social Security Administration. Employers can upload a file through the Social Security Number Verification System (SSNVS) and will usually receive the results the next government business day. For more information, see in section 4.
Paid preparers must sign Form 941 and Form 944. The paid preparer's section is no longer optional and is included in Part 5 of Form 941 and Form 944.
Differential wage payments. Differential wage payments will be treated as wages, subject to income tax withholding, but not social security, Medicare, or FUTA taxes, beginning with wages paid after December 31, 2008. See Differential wage payments in section 5 for more information.
The following is a list of important dates. Also see Publication 509, Tax Calendars for 2009.
If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or federal holiday, use the next business day. A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. For any due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U.S. Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. See Private Delivery Services on page 6 for more information.Deposit federal unemployment (FUTA) tax due if it is more than $500.
Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier.
Spend less time and worry on taxes and more time running your business. Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit.
You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card to pay the balance due shown on Form 940, Form 941, Form 943, Form 944, and Form 945. To pay by credit card, call toll-free or visit the website of either service provider listed below and follow the instructions. A convenience fee will be charged by the service provider based on the amount you are paying. Fees vary between the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider's toll-free automated customer service number or by visiting the provider's website shown below. You may not use a credit card to pay taxes that are required to be deposited.
You can provide Formulario W-4(SP), Certificado de Exención de la Retención del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. For more information, see Publication 17SP, El Impuesto Federal sobre los Ingresos (para Personas Físicas). You can also provide Formulario W-5(SP), Certificado del Pago por Adelantado del Crédito por Ingreso del Trabajo, in place of Form W-5, Earned Income Credit Advance Payment Certificate. For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification.
Record each new employee's name and number from his or her social security card. Any employee without a social security card should apply for one. See section 4.
You may be required to file information returns to report certain types of payments made during the year. For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. For details about filing Forms 1099 and for information about required electronic filing, see the 2009 General Instructions for Forms 1099, 1098, 5498, and W-2G for general information and the separate, specific instructions for each information return that you file (for example, 2008 Instructions for Forms 1099-MISC). Do not use Forms 1099 to report wages and other compensation that you paid to employees; report these on Form W-2. See the Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. If you file 250 or more Forms 1099, you must file them electronically. If you file 250 or more Forms W-2, you must file them electronically. SSA will not accept Forms W-2 and W-3 filed on magnetic media.
After December 1, 2008, you cannot fileCertain small employers may have to file Form 944 rather than Form 941 to report their employment taxes. For more information, see the Instructions for Form 944.
Nonpayroll federal income tax withholding must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Form 945 is an annual tax return and the return for 2008 is due February 2, 2009. Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Nonpayroll items include:
For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945.
All income tax withholding reported on Forms 1099 or Form W-2G must also be reported on Form 945. All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Form 944, or Schedule H (Form 1040).
Keep all records of employment taxes for at least 4 years. These should be available for IRS review. Your records should include:
To notify the IRS of a new business mailing address or business location, file Form 8822, Change of Address. Do not mail Form 8822 with your employment tax return. For information on how to change your address for deposit coupons, see in section 11.
You can use certain private delivery services designated by the IRS to mail tax returns and payments. The list includes only the following:
Your private delivery service can tell you how to get written proof of the mailing date.
Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933.
Telephone help is available using TTY/TDD equipment. You may call 1-800-829-4059 with any tax question or to order forms and publications. You may also use this number for assistance with unresolved tax problems.
| Topic No. | Subject (These topics are available in Spanish) |
|---|---|
| 752 | Form W-2—Where, When, and How to File |
| (Dónde, Cuándo y Cómo Presentar La Formulario W-2) | |
| 753 | Form W-4—Employee's Withholding Allowance Certificate |
| (Formulario W-4—Certificado de Deducción en la Retención del Empleado) | |
| 754 | Form W-5—Advance Earned Income Credit |
| (Formulario W-5—Pago Anticipado del Crédito por Ingreso del Trabajo) | |
| 755 | Employer Identification Number (EIN)—How to Apply |
| (Como Solicitar Un Número de Identificación Patronal (EIN)) | |
| 756 | Employment Taxes for Household Employees |
| (Impuestos Patronales por Empleados Domésticos) | |
| 757 | Form 941 and Form 944—Deposit Requirements |
| (Formulario 941 and Formulario 944—Requisitos de Depósito) | |
| 758 | Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return |
| (Formulario 941—Declaración Trimestral del Impuesto Federal del Empleador) (Formulario 944—Declaración Anual del Impuesto Federal del Empleador) | |
| 759 | Form 940—Deposit Requirements |
| (Formulario 940—Requisitos de Depósito) | |
| 760 | Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return |
| (Formulario 940—Declaración Anual del Empleador del Impuesto Federal para el Desempleo) | |
| 761 | Tips—Withholding and Reporting |
| (Propinas—Declaración y Retención) | |
| 762 | Independent Contractor vs. Employee |
| (Contratista Independiente vs. Empleado) |
You can order employer tax products and information returns online at www.irs.gov/businesses. To order 2008 and 2009 forms, select “Online Ordering for Information Returns and Employer Returns.” You may also order employer tax products and information returns by calling 1-800-829-3676.
Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Visit SSA's Employer W-2 Filing Instructions & Information website at www.socialsecurity.gov/employer, select “Electronically File Your W-2s,” and provide registration information. You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, for distribution to your employees, and for your records. Form W-3 will be created for you based on your Forms W-2.
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.
You can contact TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service – Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.
Generally, your filing address for Forms 940, 941, 943, 944, and 945 depends on the location of your residence or principal place of business and whether or not you included a payment with your return. There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. If you are located in the United States and do not include a payment with your return, you should file at either the Cincinnati or Ogden Service Centers. File Form CT-1 (for railroad retirement taxes) at the Cincinnati Service Center. See the separate instructions for Form 940, 941, 943, 944, 945, or CT-1 for the filing addresses.
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication explains your tax responsibilities as an employer. It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. It explains the forms that you must give to your employees, those that your employees must give to you, and those that you must send to the IRS and SSA. This guide also has tax tables that you need to figure the taxes to withhold from each employee for 2009. References to “income tax” in this guide apply only to “federal” income tax. Contact your state or local tax department to determine if their rules are different.
Additional employment tax information is available in Publication 15-A, Employer's Supplemental Tax Guide. Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation.
Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes.
There are exceptions to these requirements. See section 15, Special Rules for Various Types of Services and Payments. Railroad retirement taxes are explained in the Instructions for Form CT-1.
Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third-party. The employer remains liable if the third party fails to perform a required action.
The information in this guide applies to federal agencies except for the rules requiring deposit of federal taxes only at Federal Reserve banks or through the FedTax option of the Government On-Line Accounting Link Systems (GOALS). See the Treasury Financial Manual (I TFM 3-4000) for more information.
The IRS has published final regulations section 301.7701-2(c)(2)(iv) under which QSubs and eligible single-owner disregarded entities are treated as separate entities for employment tax purposes. Under these regulations eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees after December 31, 2008, using the entities own name and EIN. The disregarded entity will be responsible for its own employment tax obligations on wages paid after December 31, 2008. For wages paid before January 1, 2009, see Publication 15 (Circular E), For Use in 2008.
If you are required to report employment taxes or give tax statements to employees or annuitants, you need an employer identification number (EIN).
The EIN is a 9-digit number that the IRS issues. The digits are arranged as follows: 00-0000000. It is used to identify the tax accounts of employers and certain others who have no employees. Use your EIN on all of the items that you send to the IRS and SSA. For more information, get Publication 1635, Understanding Your EIN.
If you do not have an EIN, you may apply for one online. Go to the IRS website at www.irs.gov and click on the Online EIN Application link. You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4 to the IRS. Do not use a social security number (SSN) in place of an EIN.
You should have only one EIN. If you have more than one and are not sure which one to use, call 1-800-829-4933 (TTY/TDD users can call 1-800-829-4059). Give the numbers that you have, the name and address to which each was assigned, and the address of your main place of business. The IRS will tell you which number to use.
If you took over another employer's business (see Successor employer. in section 9), do not use that employer's EIN. If you have applied for an EIN but do not have your EIN by the time a return is due, write “Applied For” and the date that you applied for it in the space shown for the number. See in section 11 if you must make a tax deposit and you do not have an EIN.
Generally, employees are defined either under common law or under statutes for certain situations. See Pub. 15-A for details on statutory employees and nonemployees.
Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed. See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Generally, people in business for themselves are not employees. For example, doctors, lawyers, veterinarians, construction contractors, and others in an independent trade in which they offer their services to the public are usually not employees. However, if the business is incorporated, corporate officers who work in the business are employees. If an employer-employee relationship exists, it does not matter what it is called. The employee may be called an agent or independent contractor. It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time.
If someone who works for you is not an employee under the common law rules discussed above, do not withhold federal income tax from his or her pay, unless backup withholding applies. Although the following persons may not be common law employees, they may be considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions.
Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. They are generally treated as self-employed for all federal tax purposes, including income and employment taxes.
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, are not 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:
The payments for the services of a parent employed by his or her child in a trade or business are subject to income tax withholding and social security and Medicare taxes. Social security and Medicare taxes do not apply to payments made to a parent for services not in a trade or business, but they apply to domestic services if:
Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided.
You are required to get each employee's name and SSN and to enter them on Form W-2. 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. You may, but are not required to, photocopy the social security card if the employee provides it. If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN.
If the Social Security Administration issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. It is not necessary to correct other years if the previous name and number were used for years before the most recent
Form W-2.
Do not accept an ITIN in place of an SSN for employee identification or for work. An ITIN is only available to resident and nonresident aliens who are not eligible for U.S. employment and need identification for other tax purposes. You can identify an ITIN because it is a 9-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN). An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN.
The SSA offers employers and authorized reporting agents three methods for verifying employee SSNs.
Some verification methods require registration. For more information, call 1-800-772-6270.
Wages subject to federal employment taxes generally include all pay that 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 does not 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 federal unemployment 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. Publication 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. Publication 15-B provides information on other forms of compensation, including:
A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' substantiated 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.
Amounts paid under an accountable plan are not wages and are not subject to the withholding and payment of income, social security, Medicare, and federal unemployment (FUTA) taxes. If the expenses covered by this arrangement are not substantiated (or amounts in excess of substantiated expenses are not 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 the withholding and payment of 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 that 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 120 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 120 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 the withholding and payment of income, social security, Medicare, and FUTA taxes. Your payments are treated as paid under a nonaccountable plan if:
See section 7 for more information on supplemental wages.
If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you are said to pay them “in kind.” Payments in kind may be in the form of goods, lodging, food, clothing, or services. Generally, the fair market value of such payments at the time that they are provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes. 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 is not taxable income and is not 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 is not 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 the convenience of the employer” means that you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. For example, meals that 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 is not sufficient.
If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. If this 50% test is met, the value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. For more information, see Publication 15-B.
If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments are not wages and are not 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. However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). 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 92-16 for more information. You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5.
Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan are not wages and are not subject to social security, Medicare, and FUTA taxes, or income tax withholding. See Publication 15-B for an exception for highly compensated employees.
Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. See Publication 15-B for details. Examples include:
You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis that you choose as long as you treat the benefits as paid at least once a year. You do not have to make a formal choice of payment dates or notify the IRS of the dates that you choose. You do not 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. See Publication 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December.
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 add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the flat 25% supplemental wage rate. However, see Withholding on supplemental wages when an employee receives more than $1,000,000 of supplemental wages during the calendar year in section 7. You may choose not to withhold income tax on the value of an employee's personal use of a vehicle that you provide. You must, however, withhold social security and Medicare taxes on the use of the vehicle. See Publication 15-B for more information on this election.
In general, sick pay is any amount that 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. In either case, these payments are subject to social security, Medicare, and FUTA taxes. Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month that the employee last worked for the employer. The payments are always subject to federal income tax. See Publication 15-A for more information.
Tips that 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 that the tips are received. The report should include tips that you paid over to the employee for charge customers and tips that the employee received directly from customers. No report is required for months when tips are less than $20. Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. The statement must be signed by the employee and must show the following:
Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer.
You are permitted to establish a system for electronic tip reporting by employees. See Regulations section 31.6053-1(d).If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. If there are not enough funds available, withhold taxes in the following order.
Supplemental wages are compensation paid in addition to an employee's regular wages. They include, but are not 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. See Regulations section 31.3402(g)-1 for additional guidance for wages paid after January 1, 2007. Also see Revenue Ruling 2008-29. You can find Revenue Ruling 2008-29 on page 1149 of Internal Revenue Bulletin 2008-24 at www.irs.gov/pub/irs-irbs/irb08-24.pdf.
If the supplemental wages paid to the employee during the calendar year are less than or equal to $1,000,000, the following rules apply in determining the amount of income tax to be withheld.
If you pay supplemental wages with regular wages but do not 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.
Regardless of the method that you use to withhold income tax on supplemental wages, they are subject to social security, Medicare, and FUTA taxes.
You pay John Peters a base salary on the 1st of each month. He is single and claims one withholding allowance. In January of 2009, he is paid $1,000. Using the wage bracket tables, you withhold $50 from this amount. In February 2009, he receives salary of $1,000 plus a commission of $2,000, which you include with regular wages. You figure the withholding based on the total of $3,000. The correct withholding from the tables is $342.
You pay Sharon Warren a base salary on the 1st of each month. She is single and claims one allowance. Her May 1, 2009, pay is $2,000. Using the wage bracket tables, you withhold $192. On May 14, 2009, she receives a bonus of $2,000. Electing to use supplemental payment method 1-b, you:
The facts are the same as in Example 2, except that you elect to use the flat rate method of withholding on the bonus. You withhold 25% of $2,000, or $500, from Sharon's bonus payment.
The facts are the same as in Example 2, except that you elect to pay Sharon a second bonus of $1,000 on May 28. Using supplemental payment method 1-b, you:
Withhold income tax on tips from wages or from other funds that 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 have not 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 above.
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 does not work the full period.
When you do not 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 that he or she is not 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.
You may establish a system to electronically receive Forms W-4 from your employees. See Regulations section 31.3402(f)(5)-1(c) for more information.
Employees may claim fewer withholding allowances than they are entitled to claim. They may wish to claim fewer allowances to ensure that they have enough withholding or to offset the tax on other sources of taxable income that are not subject to adequate withholding.
See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Along with Form W-4, you may wish to order Publication 505 and Publication 919, How Do I Adjust My Tax Withholding, for use by your employees.
Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals.
| Payroll Period | Add Additional | |
|---|---|---|
| Weekly | $51.00 | |
| Biweekly | 102.00 | |
| Semimonthly | 110.00 | |
| Monthly | 221.00 | |
| Quarterly | 663.00 | |
| Semiannually | 1,325.00 | |
| Annually | 2,650.00 | |
| Daily or Miscellaneous (each day of the payroll period) | 10.20 |
An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. 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 line 6 of Form W-4 (see below). The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $102 from the chart above ($602 total). The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $602 and making the calculations according to the table.
The $102 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. The $102 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee.
This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 35 percent mandatory flat rate withholding applies or if the 25 percent flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment.
When completing Forms W-4, nonresident aliens are required to:
After submitting a copy of a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see on page 17). However, if the IRS later notifies you in writing that the employee is not 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 notice (commonly referred to as a "lock-in letter").
If you receive a notice for an employee who is not performing services for you, you must still furnish the notice to the employee and withhold based on the notice if any of the following apply.
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 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. The modification notice may change the marital status and/or the number of withholding allowances permitted. You must withhold federal income tax based on effective date specified in the modification notice.
If you receive a Notice of Levy on Wages, Salary, and Other Income (Forms 668-W(c), 668-W(c)(DO), or 668-W(ICS)), you must withhold amounts as described in the instructions for these forms. Publication 1494 (2009), Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income–Forms 668-W(c), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount.
The Federal Insurance Contributions Act (FICA) provides for a federal system of old-age, survivors, disability, and hospital insurance. The old-age, survivors, and disability insurance part is financed by the social security tax. The hospital insurance part is financed by the Medicare tax. Each of these taxes is reported separately.
Generally, you are required to withhold social security and Medicare taxes from your employees' wages and you must also pay a matching amount of these taxes. Certain types of wages and compensation are not subject to social security and Medicare taxes. See sections 5 and 15 for details. Generally, employee wages are subject to social security and Medicare taxes regardless of the employee's age or whether he or she is receiving social security benefits. If the employee reported tips, see section 6.
Social security and Medicare taxes have different rates and only the social security tax has a wage base limit. The wage base limit is the maximum wage that is subject to the tax for the year. Determine the amount of withholding for social security and Medicare taxes by multiplying each payment by the employee tax rate. There are no withholding allowances for social security and Medicare taxes. The employee tax rate for social security is 6.2% (amount withheld). The employer tax rate for social security is also 6.2% (12.4% total). The 2008 wage base limit was $102,000. For 2009, the wage base limit is $106,800. The employee tax rate for Medicare is 1.45% (amount withheld). The employer tax rate for Medicare tax is also 1.45% (2.9% total). There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax.
Early in 2009, you bought all of the assets of a plumbing business from Mr. Martin. Mr. Brown, who had been employed by Mr. Martin and received $2,000 in wages before the date of purchase, continued to work for you. The wages that you paid to Mr. Brown are subject to social security taxes on the first $104,800 ($106,800 minus $2,000). Medicare tax is due on all of the wages that you pay him during the calendar year.
For federal income tax withholding and social security, Medicare, and federal unemployment (FUTA) tax purposes, there are no differences among full-time employees, part-time employees, and employees hired for short periods. It does not matter whether the worker has another job or has the maximum amount of social security tax withheld by another employer. Income tax withholding may be figured the same way as for full-time workers. Or it may be figured by the part-year employment method explained in section 9 of Publication 15-A.
An employee who expects to be eligible for the earned income credit (EIC) and expects to have a qualifying child is entitled to receive EIC payments with his or her pay during the year. To get these payments, the employee must provide to you a properly completed Form W-5 (or Formulario W-5(SP), its Spanish translation), Earned Income Credit Advance Payment Certificate, using either the paper form or an approved electronic format. You are required to make advance EIC payments to employees who give you a completed and signed Form W-5. You may establish a system to electronically receive Forms W-5 from your employees. See Announcement 99-3 for information on electronic requirements for Form W-5. You can find Announcement 99-3 on page 15 of Internal Revenue Bulletin 1999-3 at www.irs.gov/pub/irs-irbs/irb99-03.pdf.
Certain employees who do not have a qualifying child may be able to claim the EIC on their tax return. However, they cannot get advance EIC payments.
For 2009, the advance payment can be as much as $1,826. The tables that begin on page 60 reflect that limit.
To figure the amount of the advance EIC payment to include with the employee's pay, you must consider:
You have 10 employees, each entitled to an advance EIC payment of $10. The total amount of advance EIC payments that you make for the payroll period is $100. The total amount of income tax withholding for the payroll period is $90. The total employee and employer social security and Medicare taxes for the payroll period is $122.60 ($61.30 each).
You are considered to have made a deposit of $100 advance EIC payment on the day that you paid wages. The $100 is treated as if you deposited the $90 total income tax withholding and $10 of the employee social security and Medicare taxes. You remain liable for depositing the remaining $112.60 of the social security and Medicare taxes ($51.30 + $61.30 = $112.60).
For any payroll period, if the total advance EIC payments are more than the total payroll taxes (withheld income tax and both employee and employer shares of social security and Medicare taxes), you may choose either to:
You have 10 employees who are each entitled to an advance EIC payment of $10. The total amount of advance EIC payable for the payroll period is $100. The total employment tax for the payroll period is $90 (including income tax withholding and social security and Medicare taxes). The advance EIC payable is $10 more than the total employment tax. The $10 excess is 10% of the advance EIC payable ($100). You may—
You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2008 were less than $38,646 ($41,646 if married filing jointly) that they may be eligible to claim the credit for 2008. This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe.
You will meet this notification requirement if you issue the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. You will also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording.
If a substitute for Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute for Form W-2 is given. If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. If Form W-2 is not required, you must notify the employee by February 7, 2009.
In general, you must deposit federal income tax withheld and both the employer and employee social security and Medicare taxes plus or minus any prior period adjustments to your tax liability (minus any advance EIC payments). You must deposit by using the Electronic Federal Tax Payment System (EFTPS) or by mailing or delivering a check, money order, or cash with Form 8109, Federal Tax Deposit Coupon, to a financial institution that is an authorized depositary for federal taxes. Some taxpayers are required to deposit using EFTPS. See on page 22 for information on electronic deposit requirements for 2009.
There are two deposit schedules—monthly and semiweekly—for determining when you deposit social security, Medicare, and withheld income taxes. These schedules tell you when a deposit is due after a tax liability arises (for example, when you have a payday). Before the beginning of each calendar year, you must determine which of the two deposit schedules that you are required to use. The deposit schedule that you must use is based on the total tax liability that you reported on Form 941 during a lookback period discussed below. Your deposit schedule is not determined by how often you pay your employees or make deposits. See special rules for Forms 944 and 945 below. See on page 21.
These rules do not apply to federal unemployment (FUTA) tax. See section 14 for information on depositing FUTA tax.
Table 1. Lookback Period for Calendar Year 2009 Form 941 Filers
The lookback period for a 2009 Form 941 filer who filed Form 944 in either 2007 or 2008 is calendar year 2007. If you are a Form 944 filer for the current year or either of the preceding 2 years, your deposit schedule for a calendar year is determined from the total taxes (that is, not reduced by any advance EIC payments) reported during the second preceding calendar year (either on line 8 of your Form 941 for all 4 quarters of that year or line 7 of your Form 944 for that year). The lookback period for 2009 for a Form 944 filer is calendar year 2007. If you are a Form 945 filer, your deposit schedule for a calendar year is determined from the total taxes reported on line 4 of your Form 945 for the second preceding calendar year. The lookback period for 2009 for a Form 945 filer is calendar year 2007.An employer originally reported a tax liability of $45,000 for the lookback period. The employer discovered during January 2009 that the tax during one of the lookback period quarters was understated by $10,000 and corrected this error by filing Form 941-X for the quarter in which the error was discovered. This employer is a monthly schedule depositor for 2009 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less.
The term deposit period refers to the period during which tax liabilities are accumulated for each required deposit due date. For monthly schedule depositors, the deposit period is a calendar month. The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday.
You are a monthly schedule depositor for a calendar year if the total taxes on line 8 of Form 941 for the 4 quarters in your lookback period were $50,000 or less. Under the monthly deposit schedule, deposit employment taxes on payments made during a month by the 15th day of the following month. See also Deposits on Banking Days Only on page 21.
Monthly schedule depositors should not file Form 941 or Form 944 on a monthly basis. Also, do not file Form 941-M, Employer's Monthly Federal Tax Return, unless you are instructed to do so by an IRS representative.
Your tax liability for any quarter in the lookback period before you started or acquired your business is considered to be zero. Therefore, you are a monthly schedule depositor for the first calendar year of your business. However, see the $100,000 Next-Day Deposit Rule on page 21.
You are a semiweekly schedule depositor for a calendar year if the total taxes on line 8 of Form 941 during your lookback period were more than $50,000. Under the semiweekly deposit schedule, deposit employment taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit taxes for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. See also Deposits on Banking Days Only on page 21.
Semiweekly schedule depositors must complete Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and submit it with Form 941. If you must file Form 944 and are a semiweekly schedule depositor, complete Form 945-A, Annual Record of Federal Tax Liability, and submit it with your return (instead of Schedule B).
| IF the payday falls on a . . . | THEN deposit taxes by the following . . . |
| Wednesday, Thursday, and/or Friday | Wednesday |
| Saturday, Sunday, Monday, and/or Tuesday | Friday |
If you have a pay date on Wednesday, September 30, 2009 (third quarter), and another pay date on Friday, October 2, 2009 (fourth quarter), two separate deposits would be required even though the pay dates fall within the same semiweekly period. Both deposits would be due Wednesday, October 7, 2009 (3 banking days from the end of the semiweekly deposit period).
If you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. If you made no additional payments on Saturday through Tuesday, no deposit is due on the following Friday.
Rose Co. reported Form 941 taxes as follows:
| 2008 Lookback Period | 2009 Lookback Period | ||
|---|---|---|---|
| 3rd Quarter 2006 | $12,000 | 3rd Quarter 2007 | $12,000 |
| 4th Quarter 2006 | $12,000 | 4th Quarter 2007 | $12,000 |
| 1st Quarter 2007 | $12,000 | 1st Quarter 2008 | $12,000 |
| 2nd Quarter 2007 | $12,000 | 2nd Quarter 2008 | $15,000 |
| $48,000 | $51,000 |
Rose Co. is a monthly schedule depositor for 2008 because its tax liability for the 4 quarters in its lookback period (third quarter 2006 through second quarter 2007) was not more than $50,000. However, for 2009, Rose Co. is a semiweekly schedule depositor because the total taxes exceeded $50,000 for the 4 quarters in its lookback period (third quarter 2007 through second quarter 2008).
If a deposit is required to be made on a day that is not a banking day, the deposit is considered timely if it is made by the close of the next banking day. In addition to federal and state bank holidays, Saturdays and Sundays are treated as nonbanking days. For example, if a deposit is required to be made on a Friday and Friday is not a banking day, the deposit will be considered timely if it is made by the following Monday (if that Monday is a banking day).
Semiweekly schedule depositors have at least 3 banking days to make a deposit. That is, if any of the 3 weekdays after the end of a semiweekly period is a banking holiday, you will have 1 additional banking day to deposit. For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is not a banking day, the deposit normally due on Wednesday may be made on Thursday (allowing 3 banking days to make the deposit).
The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or even how often you are required to make deposits. The terms identify which set of deposit rules that you must follow when an employment tax liability arises. The deposit rules are based on the dates when wages are paid (for example, cash basis); not on when tax liabilities are accrued for accounting purposes.
Spruce Co. is a monthly schedule depositor with seasonal employees. It paid wages each Friday. During March it paid wages but did not pay any wages during April. Under the monthly deposit schedule, Spruce Co. must deposit the combined tax liabilities for the four March paydays by April 15. Spruce Co. does not have a deposit requirement for April (due by May 15) because no wages were paid and, therefore, it did not have a tax liability for April.
Green, Inc., which has a semiweekly deposit schedule, pays wages once each month on the last day of the month. Although Green, Inc., has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc.'s tax liability for the April 24, 2009 (Friday), payday must be deposited by April 29, 2009 (Wednesday). Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday.
If you accumulate $100,000 or more of taxes (that is, line 10 of Form 941 or line 9 of Form 944) on any day during a deposit period, you must deposit the tax by the next banking day, whether you are a monthly or semiweekly schedule depositor.
For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply. Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday.
However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. For example, Fir Co. is a semiweekly schedule depositor. On Monday, Fir Co. accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next banking day. On Tuesday, Fir Co. accumulates additional taxes of $30,000. Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. must deposit the $30,000 by Friday (following the semiweekly deposit schedule).
If you are a monthly schedule depositor and accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year.Elm, Inc., started its business on April 1, 2009. On April 11, it paid wages for the first time and accumulated a tax liability of $40,000. On Friday, April 17, 2009, Elm, Inc., paid wages and accumulated a liability of $60,000, bringing its accumulated tax liability to $100,000. Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. However, since Elm, Inc., accumulated a $100,000 liability on April 17, it became a semiweekly schedule depositor on April 18. It will be a semiweekly schedule depositor for the remainder of 2009 and for 2010. Elm, Inc., is required to deposit the $100,000 by Monday, April 20, the next banking day.
You are required to deposit 100% of your tax liability on or before the deposit due date. However, penalties will not be applied for depositing less than 100% if both of the following conditions are met.
For example, if a semiweekly schedule depositor has a deposit shortfall during July 2009, the shortfall makeup date is August 19, 2009 (Wednesday). However, if the shortfall occurred on the required April 1 (Wednesday) deposit due date for a March 27 (Friday) pay date, the return due date for the March 27 pay date (April 30) would come before the May 15 (Friday) shortfall makeup date. In this case, the shortfall must be deposited by April 30.
The two methods of depositing employment taxes, including Form 945 taxes, are discussed below. See on page 19 for exceptions explaining when taxes may be paid with the tax return instead of being deposited.
You must make electronic deposits of all depository taxes (such as employment tax, excise tax, and corporate income tax) using the Electronic Federal Tax Payment System (EFTPS) in 2009 if:
For deposits made by EFTPS to be on time, you must initiate the transaction at least 1 business day before the date that the deposit is due.
For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. The number can be used as a receipt or to trace the payment.
The IRS determines whether deposits are on time by the date that they are received by an authorized depositary. To be considered timely, the funds must be available to the depositary on the deposit due date before the institution's daily cutoff deadline. Contact your local depositary for information concerning check clearance and cutoff schedules. However, a deposit received by the authorized depositary after the due date will be considered timely if the taxpayer establishes that it was mailed in the United States in a properly addressed, postage prepaid envelope at least 2 days before the due date. If you must deposit any taxes more than once a month, any deposit of $20,000 or more must be received by the authorized depositary by its due date to be timely. See Internal Revenue Code section 7502(e)(3) for more information.
For your records, a stub is provided with each FTD coupon in the coupon book. The FTD coupon itself will not be returned. It is used to credit your account. Your cancelled check, bank receipt, or money order receipt is your deposit record.
Penalties may apply if you do not make required deposits on time, if you make deposits for less than the required amount, or if you do not use EFTPS when required. The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that you were required to deposit any employment tax, or in the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return.
For amounts not properly or timely deposited, the penalty rates are as follows.
| 2% | - | Deposits made 1 to 5 days late. |
| 5% | - | Deposits made 6 to 15 days late. |
| 10% | - | Deposits made 16 or more days late. Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. |
| 10% | - | Deposits made at an unauthorized financial institution, paid directly to the IRS, or paid with your tax return. But see on page 23 and Payment with return on page 19 for exceptions. |
| 10% | - | Amounts subject to electronic deposit requirements but not deposited using EFTPS. |
| 15% | - | Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. |
Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability.
Cedar, Inc. is required to make a deposit of $1,000 on June 15 and $1,500 on July 15. It does not make the deposit on June 15. On July 15, Cedar, Inc. deposits $2,000. Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the July 15 deposit and the remaining $500 is applied to the June deposit. Accordingly, $500 of the June 15 liability remains undeposited. The penalty on this underdeposit will apply as explained above.
The following exceptions apply to the filing requirements for Forms 941 and 944.
For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. The maximum penalty is generally 25% of the tax due. Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0.5% per month of the amount of tax. For individual filers only, the failure-to-pay penalty is reduced from 0.5% per month to 0.25% per month if an installment agreement is in effect. You must have filed your return on or before the due date of the return to qualify for the reduced penalty. The maximum amount of the failure-to-pay penalty is also 25% of the tax due. If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. The penalties will not be charged if you have a reasonable cause for failing to file or pay. If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists.
In addition to any penalties, interest accrues from the due date of the tax on any unpaid balance.
If income, social security, or Medicare taxes that must be withheld are not withheld or are not paid, you may be personally liable for the trust fund recovery penalty. See in section 11. Use of a reporting agent or other third-party payroll service provider does not relieve an employer of the responsibility to ensure that tax returns are filed and all taxes are paid or deposited correctly and on time.| Calendar Year | Wage Base Limit (each employee) | Tax Rate on Taxable Wages and Tips |
|---|---|---|
| 2008–Social Security | $102,000 | 12.4% |
| 2008–Medicare | All Wages | 2.9% |
| 2007–Social Security | $97,500 | 12.4% |
| 2007–Medicare | All Wages | 2.9% |
| 2006–Social Security | $94,200 | 12.4% |
| 2006–Medicare | All Wages | 2.9% |
In certain cases, amounts reported as social security and Medicare taxes in column 2 of lines 5a, 5b, and 5c of Form 941 (column 2 of lines 4a, 4b, and 4c for Form 944) must be adjusted to arrive at your correct tax liability (for example, excluding amounts withheld by a third-party payor or amounts you were not required to withhold). Current period adjustments are reported on lines 7a, 7b, and 7c of Form 941 (line 6a of the 2008 Form 944, line 6 of the 2009 Form 944) and include the following:
Cedar, Inc. was entitled to the following current period adjustments.
Cedar, Inc. reported these adjustments on line 7 of
Form 941 as shown in the Current Period Adjustment Example on page 27.
Current Period Adjustment Example
If you withheld no income, social security, or Medicare taxes or less than the correct amount from an employee's wages, you can make it up from later pay to that employee. But you are the one who owes the underpayment. Reimbursement is a matter for settlement between you and the employee. Underwithheld income tax must be recovered from the employee on or before the last day of the calendar year. There are special rules for tax on tips (see section 6) and fringe benefits (see section 5).
If an employee repays you for wages received in error, do not offset the repayments against current-year wages unless the repayments are for amounts received in error in the current year.
The Federal Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. A list of state unemployment agencies, including addresses and phone numbers, is available in the Instructions for Form 940. Only the employer pays FUTA tax; it is not withheld from the employee's wages. For more information, see the Instructions for Form 940.
Services rendered after December 20, 2000, to a federally recognized Indian tribal government (or any subdivision, subsidiary, or business wholly owned by such an Indian tribe) are exempt from FUTA tax, subject to the tribe's compliance with state law. For more information, see Internal Revenue Code section 3309(d).For 2008 and 2009, the FUTA tax rate is 6.2%. The tax applies to the first $7,000 that you pay to each employee as wages during the year. The $7,000 is the federal wage base. Your state wage base may be different. Generally, you can take a credit against your FUTA tax for amounts that you paid into state unemployment funds. This credit cannot be more than 5.4% of taxable wages. If you are entitled to the maximum 5.4% credit, the FUTA tax rate after the credit is 0.8%.
If you acquired a business from an employer who was liable for FUTA tax, you may be able to count the wages that employer paid to the employees who continue to work for you when you figure the $7,000 FUTA wage base. See the Instructions for Form 940.
| Quarter | Ending | Due Date |
|---|---|---|
| Jan.–Feb.–Mar. | Mar. 31 | Apr. 30 |
| Apr.–May–June | June 30 | July 31 |
| July–Aug.–Sept. | Sept. 30 | Oct. 31 |
| Oct.–Nov.–Dec. | Dec. 31 | Jan. 31 |
Reporting agents filing Forms 940 for groups of taxpayers can file them electronically. See the Reporting Agent discussion in section 7 of Publication 15-A.
Section references are to the Internal Revenue Code unless otherwise noted. |
| Special Classes of Employment and Special Types of Payments | Treatment Under Employment Taxes | ||||
|---|---|---|---|---|---|
| Income Tax Withholding | Social Security and Medicare | Federal Unemployment | |||
| Aliens, nonresident. | See pages 14 and 16 and Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, and Publication 519, U.S. Tax Guide for Aliens. | ||||
| Aliens, resident | |||||
| 1. Service performed in the U.S. | Same as U.S. citizen. | Same as U.S. citizen. (Exempt if any part of service as crew member of foreign vessel or aircraft is performed outside U.S.) | Same as U.S. citizen. | ||
| 2. Service performed outside U.S. | Withhold | Taxable if (1) working for an American employer or (2) an American employer by agreement covers U.S. citizens and residents employed by its foreign affiliates. | Exempt unless on or in connection with an American vessel or aircraft and either performed under contract made in U.S., or alien is employed on such vessel or aircraft when it touches U.S. port. | ||
| Cafeteria plan benefits under section 125. | If employee chooses cash, subject to all employment taxes. If employee chooses another benefit, the treatment is the same as if the benefit was provided outside the plan. See Publication 15-B for more information. | ||||
| Deceased worker: | |||||
| 1. | Wages paid to beneficiary or estate in same calendar year as worker's death. See the Instructions for Forms W-2 and W-3 for details. | Exempt | Taxable | Taxable | |
| 2. | Wages paid to beneficiary or estate after calendar year of worker's death. | Exempt | Exempt | Exempt | |
| Dependent care assistance programs. | Exempt to the extent that it is reasonable to believe that amounts are excludable from gross income under section 129. | ||||
| Disabled worker's wages paid after year in which worker became entitled to disability insurance benefits under the Social Security Act. | Withhold | Exempt, if worker did not perform any service for employer during period for which payment is made. | Taxable | ||
| Employee business expense reimbursement: | |||||
| 1. Accountable plan. | |||||
| a. | Amounts not exceeding specified government rate for per diem or standard mileage. | Exempt | Exempt | Exempt | |
| b. | Amounts in excess of specified government rate for per diem or standard mileage. | Withhold | Taxable | Taxable | |
| 2. Nonaccountable plan. | Withhold | Taxable | Taxable | ||
| See page 10 for details. | |||||
| Family employees: | |||||
| 1. | Child employed by parent (or partnership in which each partner is a parent of the child). | Withhold | Exempt until age 18; age 21 for domestic service. | Exempt until age 21 | |
| 2. | Parent employed by child. | Withhold | Taxable if in course of the son's or daughter's business. For domestic services, see section 3. | Exempt | |
| 3. | Spouse employed by spouse. | Withhold | Taxable if in course of spouse's business. | Exempt | |
| See section 3 for more information. | |||||
| Fishing and related activities. | See Publication 334, Tax Guide for Small Business. | ||||
| Foreign governments and international organizations. | Exempt | Exempt | Exempt | ||
| Foreign service by U.S. citizens: | |||||
| 1. | As U.S. government employees. | Withhold | Same as within U.S. | Exempt | |
| 2. | For foreign affiliates of American employers and other private employers. | Exempt if at time of payment (1) it is reasonable to believe employee is entitled to exclusion from income under section 911 or (2) the employer is required by law of the foreign country to withhold income tax on such payment. | Exempt unless (1) an American employer by agreement covers U.S. citizens employed by its foreign affiliates or (2) U.S. citizen works for American employer. | Exempt unless (1) on American vessel or aircraft and work is performed under contract made in U.S. or worker is employed on vessel when it touches U.S. port or (2) U.S. citizen works for American employer (except in a contiguous country with which the U.S. has an agreement for unemployment compensation) or in the U.S. Virgin Islands. | |
| Fringe benefits | Taxable on excess of fair market value of the benefit over the sum of an amount paid for it by the employee and any amount excludable by law. However, special valuation rules may apply. Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes. See Publication 15-B for details. | ||||
| Government employment: | |||||
| State/local governments and political subdivisions, employees of: | |||||
| 1. | Salaries and wages (includes payments to most elected and appointed officials.) See Chapter 3 of Publication 963, Federal-State Reference Guide. | Withhold | Generally, taxable for (1) services performed by employees who are either (a) covered under a section 218 agreement or (b) not covered under a section 218 agreement and not a member of a public retirement system (mandatory social security and Medicare coverage), and (2) (for Medicare tax only) for services performed by employees hired or rehired after 3/31/86 who are not covered under a section 218 agreement or the mandatory social security provisions, unless specifically excluded by law. See Publication 963. | Exempt | |
| 2. | Election workers. Election individuals are workers who are employed to perform services for state or local governments at election booths in connection with national, state, or local elections. | Exempt | Taxable if paid $1,500 or more in 2009 (lesser amount if specified by a section 218 social security agreement). See Rev. Rul. 2000-6. | Exempt | |
| Note. File Form W-2 for payments of $600 or more even if no social security, or Medicare taxes were withheld. | |||||
| 3. | Emergency workers. Emergency workers who were hired on a temporary basis in response to a specific unforeseen emergency and are not intended to become permanent employees. | Withhold | Exempt if serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency. | Exempt | |
| U.S. federal government employees | Withhold | Taxable for Medicare. Taxable for social security unless hired before 1984. See IRC 3121(b)(5). | Exempt | ||
| Homeworkers (industrial, cottage industry): | |||||
| 1. | Common law employees. | Withhold | Taxable | Taxable | |
| 2. | Statutory employees. See section 2 for details. | Exempt | Taxable if paid $100 or more in cash in a year. | Exempt | |
| Hospital employees: | |||||
| 1. | Interns | Withhold | Taxable | Exempt | |
| 2. | Patients | Withhold | Taxable (Exempt for state or local government hospitals.) | Exempt | |
| Household employees: | |||||
| 1. | Domestic service in private homes. Farmers, see Publication 51 (Circular A). | Exempt (withhold if both employer and employee agree). | Taxable if paid $1,700 or more in cash in 2009. Exempt if performed by an individual under age 18 during any portion of the calendar year and is not the principal occupation of the employee. | Taxable if employer paid total cash wages of $1,000 or more in any quarter in the current or preceding calendar year. | |
| 2. | Domestic service in college clubs, fraternities, and sororities. | Exempt (withhold if both employer and employee agree). | Exempt if paid to regular student; also exempt if employee is paid less than $100 in a year by an income-tax-exempt employer. | Taxable if employer paid total cash wages of $1,000 or more in any quarter in the current or preceding calendar year. | |
| Insurance for employees: | |||||
| 1. | Accident and health insurance premiums under a plan or system for employees and their dependents generally or for a class or classes of employees and their dependents. | Exempt (except 2% shareholder-employees of S corporations). | Exempt | Exempt | |
| 2. | Group-term life insurance costs. See Publication 15-B for details | Exempt | Exempt, except for the cost of group-term life insurance that is includible in the employee's gross income. Special rules apply for former employees. | Exempt | |
| Insurance agents or solicitors: | |||||
| 1. | Full-time life insurance salesperson. | Withhold only if employee under common law. See section 2. | Taxable | Taxable if (1) employee under common law and (2) not paid solely by commissions. | |
| 2. | Other salesperson of life, casualty, etc., insurance. | Withhold only if employee under common law. | Taxable only if employee under common law. | Taxable if (1) employee under common law and (2) not paid solely by commissions. | |
| Interest on loans with below-market interest rates (foregone interest and deemed original issue discount). | See Publication 15-A. | ||||
| Leave-sharing plans: Amounts paid to an employee under a leave-sharing plan. | Withhold | Taxable | Taxable | ||
| Newspaper carriers and vendors: Newspaper carriers under age 18; newspaper and magazine vendors buying at fixed prices and retaining receipts from sales to customers. See Publication 15-A for information on statutory nonemployee status. | Exempt (withhold if both employer and employee voluntarily agree). | Exempt | Exempt | ||
| Noncash payments: | |||||
| 1. | For household work, agricultural labor, and service not in the course of the employer's trade or business. | Exempt (withhold if both employer and employee voluntarily agree). | Exempt | Exempt | |
| 2. | To certain retail commission salespersons ordinarily paid solely on a cash commission basis. | Optional with employer, except to the extent employee's supplemental wages during the year exceed $1,000,000. | Taxable | Taxable | |
| Nonprofit organizations. | See Publication 15-A. | ||||
| Officers or shareholders of an S Corporation. Distributions and other payments by an S corporation to a corporate officer or shareholder must be treated as wages to the extent the amounts are reasonable compensation for services to the corporation by an employee. See the Instructions for Form 1120S. | Withhold | Taxable | Taxable | ||
| Partners: Payments to general or limited partners of a partnership. See Publication 541, Partnerships, for partner reporting rules. | Exempt | Exempt | Exempt | ||
| Railroads: Payments subject to the Railroad Retirement Act. | Withhold | Exempt | Exempt | ||
| Religious exemptions. | See Publication 15-A and Pub. 517, Social Security and Other Information for Members of the Clergy and Religious Workers. | ||||
| Retirement and pension plans: | |||||
| 1. | Employer contributions to a qualified plan. | Exempt | Exempt | Exempt | |
| 2. | Elective employee contributions and deferrals to a plan containing a qualified cash or deferred compensation arrangement (for example, 401(k)). | Generally exempt, but see section 402(g) for limitation. | Taxable | Taxable | |
| 3. | Employer contributions to individual retirement accounts under simplified employee pension plan (SEP). | Generally exempt, but see section 402(g) for salary reduction SEP limitation. | Exempt, except for amounts contributed under a salary reduction SEP agreement. | ||
| 4. | Employer contributions to section 403(b) annuities. | Generally exempt, but see section 402(g) for limitation. | Taxable if paid through a salary reduction agreement (written or otherwise). | ||
| 5. | Employee salary reduction contributions to a SIMPLE retirement account. | Exempt | Taxable | Taxable | |
| 6. | Distributions from qualified retirement and pension plans and section 403(b) annuities. See Publication 15-A for information on pensions, annuities, and employer contributions to nonqualified deferred compensation arrangements. | Withhold, but recipient may elect exemption on Form W-4P in certain cases; mandatory 20% withholding applies to an eligible rollover distribution that is not a direct rollover; exempt for direct rollover. See Publication 15-A. | Exempt | Exempt | |
| Salespersons: | |||||
| 1. | Common law employees. | Withhold | Taxable | Taxable | |
| 2. | Statutory employees. | Exempt | Taxable | Taxable, except for full-time life insurance sales agents. | |
| 3. | Statutory nonemployees (qualified real estate agents, direct sellers, and certain companion sitters). See Publication 15-A for details. | Exempt | Exempt | Exempt | |
| Scholarships and fellowship grants: (includible in income under section 117(c)). | Withhold | Taxability depends on the nature of the employment and the status of the organization. See Students on next page. | |||
| Severance or dismissal pay. | Withhold | Taxable | Taxable | ||
| Service not in the course of the employer's trade or business, other than on a farm operated for profit or for household employment in private homes. | Withhold only if employee earns $50 or more in cash in a quarter and works on 24 or more different days in that quarter or in the preceding quarter. | Taxable if employee receives $100 or more in cash in a calendar year. | Taxable only if employee earns $50 or more in cash in a quarter and works on 24 or more different days in that quarter or in the preceding quarter. | ||
| Sick pay. See Publication 15-A for more information. | Withhold | Exempt after end of 6 calendar months after the calendar month employee last worked for employer. | |||
| Students, scholars, trainees, teachers, etc.: | |||||
| 1. | Student enrolled and regularly attending classes, performing services for: | ||||
| a. | Private school, college, or university | Withhold | Exempt | Exempt | |
| b. | Auxiliary nonprofit organization operated for and controlled by school, college, or university. | Withhold | Exempt unless services are covered by a section 218 (Social Security Act) agreement. | Exempt | |
| c. | Public school, college, or university. | Withhold | Exempt unless services are covered by a section 218 (Social Security Act) agreement. | Exempt | |
| 2. | Full-time student performing service for academic credit, combining instruction with work experience as an integral part of the program. | Withhold | Taxable | Exempt unless program was established for or on behalf of an employer or group of employers. | |
| 3. | Student nurse performing part-time services for nominal earnings at hospital as incidental part of training. | Withhold | Exempt | Exempt | |
| 4. | Student employed by organized camps. | Withhold | Taxable | Exempt | |
| 5. | Student, scholar, trainee, teacher, etc., as nonimmigrant alien under section 101(a)(15)(F), (J), (M), or (Q) of Immigration and Nationality Act (that is, aliens holding F-1, J-1, M-1, or Q-1 visas). | Withhold unless excepted by regulations. | Exempt if service is performed for purpose specified in section 101(a)(15)(F), (J), (M), or (Q) of Immigration and Nationality Act. However, these taxes may apply if the employee becomes a resident alien. See the special residency tests for exempt individuals in chapter 1 of Publication 519. | ||
| Supplemental unemployment compensation plan benefits. | Withhold | Exempt under certain conditions. See Publication 15-A. | |||
| Tips: | |||||
| 1. | If $20 or more in a month. | Withhold | Taxable | Taxable for all tips reported in writing to employer. | |
| 2. | If less than $20 in a month. See section 6 for more information. | Exempt | Exempt | Exempt | |
| Worker's compensation. | Exempt | Exempt | Exempt |
There are several ways to figure income tax withholding. The following methods of withholding are based on the information that you get from your employees on Form W-4. See section 9 for more information on Form W-4.
Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26.Under the wage bracket method, find the proper table (on pages 40-59) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.
If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Be sure to reduce wages by the amount of total withholding allowances in Table 5 on this page before using the percentage method tables (pages 38-39).
The wage bracket tables can be used if an employee claims up to 10 allowances. More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. Adapt the tables to more than 10 allowances as follows:
This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. You can also use any other method described below.
If you do not want to use the wage bracket tables on pages 40-59 to figure how much income tax to withhold, you can use a percentage computation based on Table 5 below and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the income tax to withhold under the percentage method.
| Payroll Period | One Withholding Allowance |
|---|---|
| Weekly | $70.19 |
| Biweekly | 140.38 |
| Semimonthly | 152.08 |
| Monthly | 304.17 |
| Quarterly | 912.50 |
| Semiannually | 1,825.00 |
| Annually | 3,650.00 |
| Daily or miscellaneous (each day of the payroll period) | 14.04 |
| 1. | Total wage payment | $600.00 | |
| 2. | One allowance | $70.19 | |
| 3. | Allowances claimed on Form W-4 | 2 | |
| 4. | Multiply line 2 by line 3 | $140.38 | |
| 5 | Amount subject to withholding (subtract line 4 from line 1) | $459.62 | |
| 6. | Tax to be withheld on $459.62 from Table 1—single person, page 38 | $53.84 |
Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Using the table for the annual payroll period on page 39, $3,612.50 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $69.47.
Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Publication 15-A describes these alternative methods and contains:
Some of the alternative methods explained in Publication 15-A are annualized wages, average estimated wages, cumulative wages, and part-year employment.
To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. See the tolerances allowed in the chart in section 9 of Publication 15-A. See also section 10 in this booklet for an explanation of the advance payment of the EIC.
The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4.
If you use the wage bracket tables on pages 62-68, figure the advance EIC payment as follows.
Find the employee's gross wages before any deductions using the appropriate table. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.
If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 60 and 61.
Find the employee's gross wages before any deductions in the appropriate table on pages 60 and 61. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the advance EIC payment shown in the appropriate table for the amount of wages paid.
The income tax withholding amounts in the Wage Bracket Tables (pages 40-59) have been rounded to whole-dollar amounts.
When employers use the Percentage Method (pages 38-39) or an alternative method of income tax withholding, the tax for the pay period may be rounded to the nearest dollar.
The Wage Bracket Tables for advance EIC payments (pages 62-68) have also been rounded to whole-dollar amounts. If you use the Tables for Percentage Method of Advance EIC Payments (pages 60-61), the payments may be rounded to the nearest dollar.
(For Wages Paid in 2009) |
| TABLE 1—WEEKLY Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | ||||||
| Not over $51 | $0 | Not over $154 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $51 | —$200 | 10% | —$51 | $154 | —$461 | 10% | —$154 | ||
| $200 | —$681 | $14.90 plus 15% | —$200 | $461 | —$1,455 | $30.70 plus 15% | —$461 | ||
| $681 | —$1,621 | $87.05 plus 25% | —$681 | $1,455 | —$2,785 | $179.80 plus 25% | —$1,455 | ||
| $1,621 | —$3,338 | $322.05 plus 28% | —$1,621 | $2,785 | —$4,165 | $512.30 plus 28% | —$2,785 | ||
| $3,338 | —$7,212 | $802.81 plus 33% | —$3,338 | $4,165 | —$7,321 | $898.70 plus 33% | —$4,165 | ||
| $7,212 | $2,081.23 plus 35% | —$7,212 | $7,321 | $1,940.18 plus 35% | —$7,321 | ||||
| TABLE 2—BIWEEKLY Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | ||||||
| Not over $102 | $0 | Not over $308 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $102 | —$400 | 10% | —$102 | $308 | —$921 | 10% | —$308 | ||
| $400 | —$1,362 | $29.80 plus 15% | —$400 | $921 | —$2,910 | $61.30 plus 15% | —$921 | ||
| $1,362 | —$3,242 | $174.10 plus 25% | —$1,362 | $2,910 | —$5,569 | $359.65 plus 25% | —$2,910 | ||
| $3,242 | —$6,677 | $644.10 plus 28% | —$3,242 | $5,569 | —$8,331 | $1,024.40 plus 28% | —$5,569 | ||
| $6,677 | —$14,423 | $1,605.90 plus 33% | —$6,677 | $8,331 | —$14,642 | $1,797.76 plus 33% | —$8,331 | ||
| $14,423 | $4,162.08 plus 35% | —$14,423 | $14,642 | $3,880.39 plus 35% | —$14,642 | ||||
| TABLE 3—SEMIMONTHLY Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | ||||||
| Not over $110 | $0 | Not over $333 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $110 | —$433 | 10% | —$110 | $333 | —$998 | 10% | —$333 | ||
| $433 | —$1,475 | $32.30 plus 15% | —$433 | $998 | —$3,152 | $66.50 plus 15% | —$998 | ||
| $1,475 | —$3,513 | $188.60 plus 25% | —$1,475 | $3,152 | —$6,033 | $389.60 plus 25% | —$3,152 | ||
| $3,513 | —$7,233 | $698.10 plus 28% | —$3,513 | $6,033 | —$9,025 | $1,109.85 plus 28% | —$6,033 | ||
| $7,233 | —$15,625 | $1,739.70 plus 33% | —$7,233 | $9,025 | —$15,863 | $1,947.61 plus 33% | —$9,025 | ||
| $15,625 | $4,509.06 plus 35% | —$15,625 | $15,863 | $4,204.15 plus 35% | —$15,863 | ||||
| TABLE 4—MONTHLY Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | ||||||
| Not over $221 | $0 | Not over $667 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $221 | —$867 | 10% | —$221 | $667 | —$1,996 | 10% | —$667 | ||
| $867 | —$2,950 | $64.60 plus 15% | —$867 | $1,996 | —$6,304 | $132.90 plus 15% | —$1,996 | ||
| $2,950 | —$7,025 | $377.05 plus 25% | —$2,950 | $6,304 | —$12,067 | $779.10 plus 25% | —$6,304 | ||
| $7,025 | —$14,467 | $1,395.80 plus 28% | —$7,025 | $12,067 | —$18,050 | $2,219.85 plus 28% | —$12,067 | ||
| $14,467 | —$31,250 | $3,479.56 plus 33% | —$14,467 | $18,050 | —$31,725 | $3,895.09 plus 33% | —$18,050 | ||
| $31,250 | $9,017.95 plus 35% | —$31,250 | $31,725 | $8,407.84 plus 35% | —$31,725 |
(For Wages Paid in 2009) |
| TABLE 5—QUARTERLY Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | ||||||
| Not over $663 | $0 | Not over $2,000 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $663 | —$2,600 | 10% | —$663 | $2,000 | —$5,988 | 10% | —$2,000 | ||
| $2,600 | —$8,850 | $193.70 plus 15% | —$2,600 | $5,988 | —$18,913 | $398.80 plus 15% | —$5,988 | ||
| $8,850 | —$21,075 | $1,131.20 plus 25% | —$8,850 | $18,913 | —$36,200 | $2,337.55 plus 25% | —$18,913 | ||
| $21,075 | —$43,400 | $4,187.45 plus 28% | —$21,075 | $36,200 | —$54,150 | $6,659.30 plus 28% | —$36,200 | ||
| $43,400 | —$93,750 | $10,438.45 plus 33% | —$43,400 | $54,150 | —$95,175 | $11,685.30 plus 33% | —$54,150 | ||
| $93,750 | $27,053.95 plus 35% | —$93,750 | $95,175 | $25,223.55 plus 35% | —$95,175 | ||||
| TABLE 6—SEMIANNUAL Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | ||||||
| Not over $1,325 | $0 | Not over $4,000 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $1,325 | —$5,200 | 10% | —$1,325 | $4,000 | —$11,975 | 10% | —$4,000 | ||
| $5,200 | —$17,700 | $387.50 plus 15% | —$5,200 | $11,975 | —$37,825 | $797.50 plus 15% | —$11,975 | ||
| $17,700 | —$42,150 | $2,262.50 plus 25% | —$17,700 | $37,825 | —$72,400 | $4,675.00 plus 25% | —$37,825 | ||
| $42,150 | —$86,800 | $8,375.00 plus 28% | —$42,150 | $72,400 | —$108,300 | $13,318.75 plus 28% | —$72,400 | ||
| $86,800 | —$187,500 | $20,877.00 plus 33% | —$86,800 | $108,300 | —$190,350 | $23,370.75 plus 33% | —$108,300 | ||
| $187,500 | $54,108.00 plus 35% | —$187,500 | $190,350 | $50,447.25 plus 35% | —$190,350 | ||||
| TABLE 7—ANNUAL Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | ||||||
| Not over $2,650 | $0 | Not over $8,000 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $2,650 | —$10,400 | 10% | —$2,650 | $8,000 | —$23,950 | 10% | —$8,000 | ||
| $10,400 | —$35,400 | $775.00 plus 15% | —$10,400 | $23,950 | —$75,650 | $1,595.00 plus 15% | —$23,950 | ||
| $35,400 | —$84,300 | $4,525.00 plus 25% | —$35,400 | $75,650 | —$144,800 | $9,350.00 plus 25% | —$75,650 | ||
| $84,300 | —$173,600 | $16,750.00 plus 28% | —$84,300 | $144,800 | —$216,600 | $26,637.50 plus 28% | —$144,800 | ||
| $173,600 | —$375,000 | $41,754.00 plus 33% | —$173,600 | $216,600 | —$380,700 | $46,741.50 plus 33% | —$216,600 | ||
| $375,000 | $108,216.00 plus 35% | —$375,000 | $380,700 | $100,894.50 plus 35% | —$380,700 | ||||
| TABLE 8—DAILY or MISCELLANEOUS Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: | The amount of income tax to withhold per day is: | If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: | The amount of income tax to withhold per day is: | ||||||
| Not over $10.20 | $0 | Not over $30.80 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $10.20 | —$40.00 | 10% | —$10.20 | $30.80 | —$92.10 | 10% | —$30.80 | ||
| $40.00 | —$136.20 | $2.98 plus 15% | —$40.00 | $92.10 | —$291.00 | $6.13 plus 15% | —$92.10 | ||
| $136.20 | —$324.20 | $17.41 plus 25% | —$136.20 | $291.00 | —$556.90 | $35.97 plus 25% | —$291.00 | ||
| $324.20 | —$667.70 | $64.41 plus 28% | —$324.20 | $556.90 | —$833.10 | $102.45 plus 28% | —$556.90 | ||
| $667.70 | —$1,442.30 | $160.59 plus 33% | —$667.70 | $833.10 | —$1,464.20 | $179.79 plus 33% | —$833.10 | ||
| $1,442.30 | $416.21 plus 35% | —$1,442.30 | $1,464.20 | $388.05 plus 35% | —$1,464.20 |
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $55 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 55 | 60 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 60 | 65 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 65 | 70 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 70 | 75 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 75 | 80 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 80 | 85 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 85 | 90 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 90 | 95 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 95 | 100 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 100 | 105 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 105 | 110 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 110 | 115 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 115 | 120 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 120 | 125 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 125 | 130 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 130 | 135 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 135 | 140 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 140 | 145 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 145 | 150 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 150 | 155 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 155 | 160 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 160 | 165 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 165 | 170 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 170 | 175 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 175 | 180 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 180 | 185 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 185 | 190 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 190 | 195 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 195 | 200 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 200 | 210 | 16 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 210 | 220 | 17 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 220 | 230 | 19 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 230 | 240 | 20 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 240 | 250 | 22 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 250 | 260 | 23 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 260 | 270 | 25 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 270 | 280 | 26 | 16 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 280 | 290 | 28 | 17 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 290 | 300 | 29 | 19 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 300 | 310 | 31 | 20 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 310 | 320 | 32 | 22 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 34 | 23 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 35 | 25 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 37 | 26 | 16 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 38 | 28 | 17 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 40 | 29 | 19 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 41 | 31 | 20 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 43 | 32 | 22 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 44 | 34 | 23 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 46 | 35 | 25 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 47 | 37 | 26 | 16 | 8 | 1 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 49 | 38 | 28 | 17 | 9 | 2 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 50 | 40 | 29 | 19 | 10 | 3 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 52 | 41 | 31 | 20 | 11 | 4 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 53 | 43 | 32 | 22 | 12 | 5 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 55 | 44 | 34 | 23 | 13 | 6 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 56 | 46 | 35 | 25 | 14 | 7 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 58 | 47 | 37 | 26 | 16 | 8 | 1 | 0 | 0 | 0 | 0 |
| 490 | 500 | 59 | 49 | 38 | 28 | 17 | 9 | 2 | 0 | 0 | 0 | 0 |
| 500 | 510 | 61 | 50 | 40 | 29 | 19 | 10 | 3 | 0 | 0 | 0 | 0 |
| 510 | 520 | 62 | 52 | 41 | 31 | 20 | 11 | 4 | 0 | 0 | 0 | 0 |
| 520 | 530 | 64 | 53 | 43 | 32 | 22 | 12 | 5 | 0 | 0 | 0 | 0 |
| 530 | 540 | 65 | 55 | 44 | 34 | 23 | 13 | 6 | 0 | 0 | 0 | 0 |
| 540 | 550 | 67 | 56 | 46 | 35 | 25 | 14 | 7 | 0 | 0 | 0 | 0 |
| 550 | 560 | 68 | 58 | 47 | 37 | 26 | 16 | 8 | 1 | 0 | 0 | 0 |
| 560 | 570 | 70 | 59 | 49 | 38 | 28 | 17 | 9 | 2 | 0 | 0 | 0 |
| 570 | 580 | 71 | 61 | 50 | 40 | 29 | 19 | 10 | 3 | 0 | 0 | 0 |
| 580 | 590 | 73 | 62 | 52 | 41 | 31 | 20 | 11 | 4 | 0 | 0 | 0 |
| 590 | 600 | 74 | 64 | 53 | 43 | 32 | 22 | 12 | 5 | 0 | 0 | 0 |
| 600 | 610 | 76 | 65 | 55 | 44 | 34 | 23 | 13 | 6 | 0 | 0 | 0 |
| 610 | 620 | 77 | 67 | 56 | 46 | 35 | 25 | 14 | 7 | 0 | 0 | 0 |
| 620 | 630 | 79 | 68 | 58 | 47 | 37 | 26 | 15 | 8 | 1 | 0 | 0 |
| 630 | 640 | 80 | 70 | 59 | 49 | 38 | 28 | 17 | 9 | 2 | 0 | 0 |
| 640 | 650 | 82 | 71 | 61 | 50 | 40 | 29 | 18 | 10 | 3 | 0 | 0 |
| $650 | $660 | $83 | $73 | $62 | $52 | $41 | $31 | $20 | $11 | $4 | $0 | $0 |
| 660 | 670 | 85 | 74 | 64 | 53 | 43 | 32 | 21 | 12 | 5 | 0 | 0 |
| 670 | 680 | 86 | 76 | 65 | 55 | 44 | 34 | 23 | 13 | 6 | 0 | 0 |
| 680 | 690 | 88 | 77 | 67 | 56 | 46 | 35 | 24 | 14 | 7 | 0 | 0 |
| 690 | 700 | 91 | 79 | 68 | 58 | 47 | 37 | 26 | 15 | 8 | 1 | 0 |
| 700 | 710 | 93 | 80 | 70 | 59 | 49 | 38 | 27 | 17 | 9 | 2 | 0 |
| 710 | 720 | 96 | 82 | 71 | 61 | 50 | 40 | 29 | 18 | 10 | 3 | 0 |
| 720 | 730 | 98 | 83 | 73 | 62 | 52 | 41 | 30 | 20 | 11 | 4 | 0 |
| 730 | 740 | 101 | 85 | 74 | 64 | 53 | 43 | 32 | 21 | 12 | 5 | 0 |
| 740 | 750 | 103 | 86 | 76 | 65 | 55 | 44 | 33 | 23 | 13 | 6 | 0 |
| 750 | 760 | 106 | 88 | 77 | 67 | 56 | 46 | 35 | 24 | 14 | 7 | 0 |
| 760 | 770 | 108 | 91 | 79 | 68 | 58 | 47 | 36 | 26 | 15 | 8 | 1 |
| 770 | 780 | 111 | 93 | 80 | 70 | 59 | 49 | 38 | 27 | 17 | 9 | 2 |
| 780 | 790 | 113 | 96 | 82 | 71 | 61 | 50 | 39 | 29 | 18 | 10 | 3 |
| 790 | 800 | 116 | 98 | 83 | 73 | 62 | 52 | 41 | 30 | 20 | 11 | 4 |
| 800 | 810 | 118 | 101 | 85 | 74 | 64 | 53 | 42 | 32 | 21 | 12 | 5 |
| 810 | 820 | 121 | 103 | 86 | 76 | 65 | 55 | 44 | 33 | 23 | 13 | 6 |
| 820 | 830 | 123 | 106 | 88 | 77 | 67 | 56 | 45 | 35 | 24 | 14 | 7 |
| 830 | 840 | 126 | 108 | 90 | 79 | 68 | 58 | 47 | 36 | 26 | 15 | 8 |
| 840 | 850 | 128 | 111 | 93 | 80 | 70 | 59 | 48 | 38 | 27 | 17 | 9 |
| 850 | 860 | 131 | 113 | 95 | 82 | 71 | 61 | 50 | 39 | 29 | 18 | 10 |
| 860 | 870 | 133 | 116 | 98 | 83 | 73 | 62 | 51 | 41 | 30 | 20 | 11 |
| 870 | 880 | 136 | 118 | 100 | 85 | 74 | 64 | 53 | 42 | 32 | 21 | 12 |
| 880 | 890 | 138 | 121 | 103 | 86 | 76 | 65 | 54 | 44 | 33 | 23 | 13 |
| 890 | 900 | 141 | 123 | 105 | 88 | 77 | 67 | 56 | 45 | 35 | 24 | 14 |
| 900 | 910 | 143 | 126 | 108 | 90 | 79 | 68 | 57 | 47 | 36 | 26 | 15 |
| 910 | 920 | 146 | 128 | 110 | 93 | 80 | 70 | 59 | 48 | 38 | 27 | 17 |
| 920 | 930 | 148 | 131 | 113 | 95 | 82 | 71 | 60 | 50 | 39 | 29 | 18 |
| 930 | 940 | 151 | 133 | 115 | 98 | 83 | 73 | 62 | 51 | 41 | 30 | 20 |
| 940 | 950 | 153 | 136 | 118 | 100 | 85 | 74 | 63 | 53 | 42 | 32 | 21 |
| 950 | 960 | 156 | 138 | 120 | 103 | 86 | 76 | 65 | 54 | 44 | 33 | 23 |
| 960 | 970 | 158 | 141 | 123 | 105 | 88 | 77 | 66 | 56 | 45 | 35 | 24 |
| 970 | 980 | 161 | 143 | 125 | 108 | 90 | 79 | 68 | 57 | 47 | 36 | 26 |
| 980 | 990 | 163 | 146 | 128 | 110 | 93 | 80 | 69 | 59 | 48 | 38 | 27 |
| 990 | 1,000 | 166 | 148 | 130 | 113 | 95 | 82 | 71 | 60 | 50 | 39 | 29 |
| 1,000 | 1,010 | 168 | 151 | 133 | 115 | 98 | 83 | 72 | 62 | 51 | 41 | 30 |
| 1,010 | 1,020 | 171 | 153 | 135 | 118 | 100 | 85 | 74 | 63 | 53 | 42 | 32 |
| 1,020 | 1,030 | 173 | 156 | 138 | 120 | 103 | 86 | 75 | 65 | 54 | 44 | 33 |
| 1,030 | 1,040 | 176 | 158 | 140 | 123 | 105 | 88 | 77 | 66 | 56 | 45 | 35 |
| 1,040 | 1,050 | 178 | 161 | 143 | 125 | 108 | 90 | 78 | 68 | 57 | 47 | 36 |
| 1,050 | 1,060 | 181 | 163 | 145 | 128 | 110 | 93 | 80 | 69 | 59 | 48 | 38 |
| 1,060 | 1,070 | 183 | 166 | 148 | 130 | 113 | 95 | 81 | 71 | 60 | 50 | 39 |
| 1,070 | 1,080 | 186 | 168 | 150 | 133 | 115 | 98 | 83 | 72 | 62 | 51 | 41 |
| 1,080 | 1,090 | 188 | 171 | 153 | 135 | 118 | 100 | 84 | 74 | 63 | 53 | 42 |
| 1,090 | 1,100 | 191 | 173 | 155 | 138 | 120 | 103 | 86 | 75 | 65 | 54 | 44 |
| 1,100 | 1,110 | 193 | 176 | 158 | 140 | 123 | 105 | 88 | 77 | 66 | 56 | 45 |
| 1,110 | 1,120 | 196 | 178 | 160 | 143 | 125 | 108 | 90 | 78 | 68 | 57 | 47 |
| 1,120 | 1,130 | 198 | 181 | 163 | 145 | 128 | 110 | 93 | 80 | 69 | 59 | 48 |
| 1,130 | 1,140 | 201 | 183 | 165 | 148 | 130 | 113 | 95 | 81 | 71 | 60 | 50 |
| 1,140 | 1,150 | 203 | 186 | 168 | 150 | 133 | 115 | 98 | 83 | 72 | 62 | 51 |
| 1,150 | 1,160 | 206 | 188 | 170 | 153 | 135 | 118 | 100 | 84 | 74 | 63 | 53 |
| 1,160 | 1,170 | 208 | 191 | 173 | 155 | 138 | 120 | 103 | 86 | 75 | 65 | 54 |
| 1,170 | 1,180 | 211 | 193 | 175 | 158 | 140 | 123 | 105 | 88 | 77 | 66 | 56 |
| 1,180 | 1,190 | 213 | 196 | 178 | 160 | 143 | 125 | 108 | 90 | 78 | 68 | 57 |
| 1,190 | 1,200 | 216 | 198 | 180 | 163 | 145 | 128 | 110 | 93 | 80 | 69 | 59 |
| 1,200 | 1,210 | 218 | 201 | 183 | 165 | 148 | 130 | 113 | 95 | 81 | 71 | 60 |
| 1,210 | 1,220 | 221 | 203 | 185 | 168 | 150 | 133 | 115 | 98 | 83 | 72 | 62 |
| 1,220 | 1,230 | 223 | 206 | 188 | 170 | 153 | 135 | 118 | 100 | 84 | 74 | 63 |
| 1,230 | 1,240 | 226 | 208 | 190 | 173 | 155 | 138 | 120 | 103 | 86 | 75 | 65 |
| 1,240 | 1,250 | 228 | 211 | 193 | 175 | 158 | 140 | 123 | 105 | 88 | 77 | 66 |
| $1,250 and over | Use Table 1(a) for a SINGLE person on page 38. Also see the instructions on page 36. | |||||||||||
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $160 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 160 | 165 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 165 | 170 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 170 | 175 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 175 | 180 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 180 | 185 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 185 | 190 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 190 | 195 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 195 | 200 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 200 | 210 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 210 | 220 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 220 | 230 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 230 | 240 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 240 | 250 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 250 | 260 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 260 | 270 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 270 | 280 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 280 | 290 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 290 | 300 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 300 | 310 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 310 | 320 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 18 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 19 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 20 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 21 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 22 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 23 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 24 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 25 | 18 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 26 | 19 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 27 | 20 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 28 | 21 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 29 | 22 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 30 | 23 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 31 | 24 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 33 | 25 | 18 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 34 | 26 | 19 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 36 | 27 | 20 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 510 | 37 | 28 | 21 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 510 | 520 | 39 | 29 | 22 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 |
| 520 | 530 | 40 | 30 | 23 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 |
| 530 | 540 | 42 | 31 | 24 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 |
| 540 | 550 | 43 | 33 | 25 | 18 | 11 | 4 | 0 | 0 | 0 | 0 | 0 |
| 550 | 560 | 45 | 34 | 26 | 19 | 12 | 5 | 0 | 0 | 0 | 0 | 0 |
| 560 | 570 | 46 | 36 | 27 | 20 | 13 | 6 | 0 | 0 | 0 | 0 | 0 |
| 570 | 580 | 48 | 37 | 28 | 21 | 14 | 7 | 0 | 0 | 0 | 0 | 0 |
| 580 | 590 | 49 | 39 | 29 | 22 | 15 | 8 | 1 | 0 | 0 | 0 | 0 |
| 590 | 600 | 51 | 40 | 30 | 23 | 16 | 9 | 2 | 0 | 0 | 0 | 0 |
| 600 | 610 | 52 | 42 | 31 | 24 | 17 | 10 | 3 | 0 | 0 | 0 | 0 |
| 610 | 620 | 54 | 43 | 33 | 25 | 18 | 11 | 4 | 0 | 0 | 0 | 0 |
| 620 | 630 | 55 | 45 | 34 | 26 | 19 | 12 | 5 | 0 | 0 | 0 | 0 |
| 630 | 640 | 57 | 46 | 36 | 27 | 20 | 13 | 6 | 0 | 0 | 0 | 0 |
| 640 | 650 | 58 | 48 | 37 | 28 | 21 | 14 | 7 | 0 | 0 | 0 | 0 |
| 650 | 660 | 60 | 49 | 39 | 29 | 22 | 15 | 8 | 1 | 0 | 0 | 0 |
| 660 | 670 | 61 | 51 | 40 | 30 | 23 | 16 | 9 | 2 | 0 | 0 | 0 |
| 670 | 680 | 63 | 52 | 42 | 31 | 24 | 17 | 10 | 3 | 0 | 0 | 0 |
| 680 | 690 | 64 | 54 | 43 | 33 | 25 | 18 | 11 | 4 | 0 | 0 | 0 |
| 690 | 700 | 66 | 55 | 45 | 34 | 26 | 19 | 12 | 5 | 0 | 0 | 0 |
| 700 | 710 | 67 | 57 | 46 | 36 | 27 | 20 | 13 | 6 | 0 | 0 | 0 |
| 710 | 720 | 69 | 58 | 48 | 37 | 28 | 21 | 14 | 7 | 0 | 0 | 0 |
| 720 | 730 | 70 | 60 | 49 | 39 | 29 | 22 | 15 | 8 | 1 | 0 | 0 |
| 730 | 740 | 72 | 61 | 51 | 40 | 30 | 23 | 16 | 9 | 2 | 0 | 0 |
| 740 | 750 | 73 | 63 | 52 | 42 | 31 | 24 | 17 | 10 | 3 | 0 | 0 |
| 750 | 760 | 75 | 64 | 54 | 43 | 33 | 25 | 18 | 11 | 4 | 0 | 0 |
| 760 | 770 | 76 | 66 | 55 | 45 | 34 | 26 | 19 | 12 | 5 | 0 | 0 |
| 770 | 780 | 78 | 67 | 57 | 46 | 36 | 27 | 20 | 13 | 6 | 0 | 0 |
| 780 | 790 | 79 | 69 | 58 | 48 | 37 | 28 | 21 | 14 | 7 | 0 | 0 |
| 790 | 800 | 81 | 70 | 60 | 49 | 39 | 29 | 22 | 15 | 8 | 1 | 0 |
| 800 | 810 | 82 | 72 | 61 | 51 | 40 | 30 | 23 | 16 | 9 | 2 | 0 |
| $810 | $820 | $84 | $73 | $63 | $52 | $42 | $31 | $24 | $17 | $10 | $3 | $0 |
| 820 | 830 | 85 | 75 | 64 | 54 | 43 | 33 | 25 | 18 | 11 | 4 | 0 |
| 830 | 840 | 87 | 76 | 66 | 55 | 45 | 34 | 26 | 19 | 12 | 5 | 0 |
| 840 | 850 | 88 | 78 | 67 | 57 | 46 | 36 | 27 | 20 | 13 | 6 | 0 |
| 850 | 860 | 90 | 79 | 69 | 58 | 48 | 37 | 28 | 21 | 14 | 7 | 0 |
| 860 | 870 | 91 | 81 | 70 | 60 | 49 | 39 | 29 | 22 | 15 | 8 | 1 |
| 870 | 880 | 93 | 82 | 72 | 61 | 51 | 40 | 30 | 23 | 16 | 9 | 2 |
| 880 | 890 | 94 | 84 | 73 | 63 | 52 | 42 | 31 | 24 | 17 | 10 | 3 |
| 890 | 900 | 96 | 85 | 75 | 64 | 54 | 43 | 33 | 25 | 18 | 11 | 4 |
| 900 | 910 | 97 | 87 | 76 | 66 | 55 | 45 | 34 | 26 | 19 | 12 | 5 |
| 910 | 920 | 99 | 88 | 78 | 67 | 57 | 46 | 36 | 27 | 20 | 13 | 6 |
| 920 | 930 | 100 | 90 | 79 | 69 | 58 | 48 | 37 | 28 | 21 | 14 | 7 |
| 930 | 940 | 102 | 91 | 81 | 70 | 60 | 49 | 39 | 29 | 22 | 15 | 8 |
| 940 | 950 | 103 | 93 | 82 | 72 | 61 | 51 | 40 | 30 | 23 | 16 | 9 |
| 950 | 960 | 105 | 94 | 84 | 73 | 63 | 52 | 42 | 31 | 24 | 17 | 10 |
| 960 | 970 | 106 | 96 | 85 | 75 | 64 | 54 | 43 | 33 | 25 | 18 | 11 |
| 970 | 980 | 108 | 97 | 87 | 76 | 66 | 55 | 45 | 34 | 26 | 19 | 12 |
| 980 | 990 | 109 | 99 | 88 | 78 | 67 | 57 | 46 | 36 | 27 | 20 | 13 |
| 990 | 1,000 | 111 | 100 | 90 | 79 | 69 | 58 | 48 | 37 | 28 | 21 | 14 |
| 1,000 | 1,010 | 112 | 102 | 91 | 81 | 70 | 60 | 49 | 39 | 29 | 22 | 15 |
| 1,010 | 1,020 | 114 | 103 | 93 | 82 | 72 | 61 | 51 | 40 | 30 | 23 | 16 |
| 1,020 | 1,030 | 115 | 105 | 94 | 84 | 73 | 63 | 52 | 42 | 31 | 24 | 17 |
| 1,030 | 1,040 | 117 | 106 | 96 | 85 | 75 | 64 | 54 | 43 | 33 | 25 | 18 |
| 1,040 | 1,050 | 118 | 108 | 97 | 87 | 76 | 66 | 55 | 45 | 34 | 26 | 19 |
| 1,050 | 1,060 | 120 | 109 | 99 | 88 | 78 | 67 | 57 | 46 | 36 | 27 | 20 |
| 1,060 | 1,070 | 121 | 111 | 100 | 90 | 79 | 69 | 58 | 48 | 37 | 28 | 21 |
| 1,070 | 1,080 | 123 | 112 | 102 | 91 | 81 | 70 | 60 | 49 | 39 | 29 | 22 |
| 1,080 | 1,090 | 124 | 114 | 103 | 93 | 82 | 72 | 61 | 51 | 40 | 30 | 23 |
| 1,090 | 1,100 | 126 | 115 | 105 | 94 | 84 | 73 | 63 | 52 | 42 | 31 | 24 |
| 1,100 | 1,110 | 127 | 117 | 106 | 96 | 85 | 75 | 64 | 54 | 43 | 33 | 25 |
| 1,110 | 1,120 | 129 | 118 | 108 | 97 | 87 | 76 | 66 | 55 | 45 | 34 | 26 |
| 1,120 | 1,130 | 130 | 120 | 109 | 99 | 88 | 78 | 67 | 57 | 46 | 36 | 27 |
| 1,130 | 1,140 | 132 | 121 | 111 | 100 | 90 | 79 | 69 | 58 | 48 | 37 | 28 |
| 1,140 | 1,150 | 133 | 123 | 112 | 102 | 91 | 81 | 70 | 60 | 49 | 39 | 29 |
| 1,150 | 1,160 | 135 | 124 | 114 | 103 | 93 | 82 | 72 | 61 | 51 | 40 | 30 |
| 1,160 | 1,170 | 136 | 126 | 115 | 105 | 94 | 84 | 73 | 63 | 52 | 42 | 31 |
| 1,170 | 1,180 | 138 | 127 | 117 | 106 | 96 | 85 | 75 | 64 | 54 | 43 | 33 |
| 1,180 | 1,190 | 139 | 129 | 118 | 108 | 97 | 87 | 76 | 66 | 55 | 45 | 34 |
| 1,190 | 1,200 | 141 | 130 | 120 | 109 | 99 | 88 | 78 | 67 | 57 | 46 | 36 |
| 1,200 | 1,210 | 142 | 132 | 121 | 111 | 100 | 90 | 79 | 69 | 58 | 48 | 37 |
| 1,210 | 1,220 | 144 | 133 | 123 | 112 | 102 | 91 | 81 | 70 | 60 | 49 | 39 |
| 1,220 | 1,230 | 145 | 135 | 124 | 114 | 103 | 93 | 82 | 72 | 61 | 51 | 40 |
| 1,230 | 1,240 | 147 | 136 | 126 | 115 | 105 | 94 | 84 | 73 | 63 | 52 | 42 |
| 1,240 | 1,250 | 148 | 138 | 127 | 117 | 106 | 96 | 85 | 75 | 64 | 54 | 43 |
| 1,250 | 1,260 | 150 | 139 | 129 | 118 | 108 | 97 | 87 | 76 | 66 | 55 | 45 |
| 1,260 | 1,270 | 151 | 141 | 130 | 120 | 109 | 99 | 88 | 78 | 67 | 57 | 46 |
| 1,270 | 1,280 | 153 | 142 | 132 | 121 | 111 | 100 | 90 | 79 | 69 | 58 | 48 |
| 1,280 | 1,290 | 154 | 144 | 133 | 123 | 112 | 102 | 91 | 81 | 70 | 60 | 49 |
| 1,290 | 1,300 | 156 | 145 | 135 | 124 | 114 | 103 | 93 | 82 | 72 | 61 | 51 |
| 1,300 | 1,310 | 157 | 147 | 136 | 126 | 115 | 105 | 94 | 84 | 73 | 63 | 52 |
| 1,310 | 1,320 | 159 | 148 | 138 | 127 | 117 | 106 | 96 | 85 | 75 | 64 | 54 |
| 1,320 | 1,330 | 160 | 150 | 139 | 129 | 118 | 108 | 97 | 87 | 76 | 66 | 55 |
| 1,330 | 1,340 | 162 | 151 | 141 | 130 | 120 | 109 | 99 | 88 | 78 | 67 | 57 |
| 1,340 | 1,350 | 163 | 153 | 142 | 132 | 121 | 111 | 100 | 90 | 79 | 69 | 58 |
| 1,350 | 1,360 | 165 | 154 | 144 | 133 | 123 | 112 | 102 | 91 | 81 | 70 | 60 |
| 1,360 | 1,370 | 166 | 156 | 145 | 135 | 124 | 114 | 103 | 93 | 82 | 72 | 61 |
| 1,370 | 1,380 | 168 | 157 | 147 | 136 | 126 | 115 | 105 | 94 | 84 | 73 | 63 |
| 1,380 | 1,390 | 169 | 159 | 148 | 138 | 127 | 117 | 106 | 96 | 85 | 75 | 64 |
| 1,390 | 1,400 | 171 | 160 | 150 | 139 | 129 | 118 | 108 | 97 | 87 | 76 | 66 |
| $1,400 and over | Use Table 1(b) for a MARRIED person on page 38. Also see the instructions on page 36. | |||||||||||
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $105 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 105 | 110 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 110 | 115 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 115 | 120 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 120 | 125 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 125 | 130 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 130 | 135 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 135 | 140 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 140 | 145 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 145 | 150 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 150 | 155 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 155 | 160 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 160 | 165 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 165 | 170 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 170 | 175 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 175 | 180 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 180 | 185 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 185 | 190 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 190 | 195 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 195 | 200 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 200 | 205 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 205 | 210 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 210 | 215 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 215 | 220 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 220 | 225 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 225 | 230 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 230 | 235 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 235 | 240 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 240 | 245 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 245 | 250 | 15 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 250 | 260 | 15 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 260 | 270 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 270 | 280 | 17 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 280 | 290 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 290 | 300 | 19 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 300 | 310 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 310 | 320 | 21 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 23 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 25 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 27 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 29 | 15 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 31 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 32 | 17 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 34 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 35 | 19 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 37 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 38 | 21 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 40 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 41 | 23 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 43 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 44 | 25 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 520 | 46 | 27 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 540 | 49 | 29 | 15 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 560 | 52 | 31 | 17 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 580 | 55 | 34 | 19 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 600 | 58 | 37 | 21 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 620 | 61 | 40 | 23 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 640 | 64 | 43 | 25 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 660 | 67 | 46 | 27 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 680 | 70 | 49 | 29 | 15 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 700 | 73 | 52 | 31 | 17 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 700 | 720 | 76 | 55 | 34 | 19 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 740 | 79 | 58 | 37 | 21 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 740 | 760 | 82 | 61 | 40 | 23 | 9 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 780 | 85 | 64 | 43 | 25 | 11 | 0 | 0 | 0 | 0 | 0 | 0 |
| 780 | 800 | 88 | 67 | 46 | 27 | 13 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 820 | 91 | 70 | 49 | 29 | 15 | 1 | 0 | 0 | 0 | 0 | 0 |
| 820 | 840 | 94 | 73 | 52 | 31 | 17 | 3 | 0 | 0 | 0 | 0 | 0 |
| 840 | 860 | 97 | 76 | 55 | 34 | 19 | 5 | 0 | 0 | 0 | 0 | 0 |
| 860 | 880 | 100 | 79 | 58 | 37 | 21 | 7 | 0 | 0 | 0 | 0 | 0 |
| 880 | 900 | 103 | 82 | 61 | 40 | 23 | 9 | 0 | 0 | 0 | 0 | 0 |
| $900 | $920 | $106 | $85 | $64 | $43 | $25 | $11 | $0 | $0 | $0 | $0 | $0 |
| 920 | 940 | 109 | 88 | 67 | 46 | 27 | 13 | 0 | 0 | 0 | 0 | 0 |
| 940 | 960 | 112 | 91 | 70 | 49 | 29 | 15 | 1 | 0 | 0 | 0 | 0 |
| 960 | 980 | 115 | 94 | 73 | 52 | 31 | 17 | 3 | 0 | 0 | 0 | 0 |
| 980 | 1,000 | 118 | 97 | 76 | 55 | 34 | 19 | 5 | 0 | 0 | 0 | 0 |
| 1,000 | 1,020 | 121 | 100 | 79 | 58 | 37 | 21 | 7 | 0 | 0 | 0 | 0 |
| 1,020 | 1,040 | 124 | 103 | 82 | 61 | 40 | 23 | 9 | 0 | 0 | 0 | 0 |
| 1,040 | 1,060 | 127 | 106 | 85 | 64 | 43 | 25 | 11 | 0 | 0 | 0 | 0 |
| 1,060 | 1,080 | 130 | 109 | 88 | 67 | 46 | 27 | 13 | 0 | 0 | 0 | 0 |
| 1,080 | 1,100 | 133 | 112 | 91 | 70 | 49 | 29 | 15 | 1 | 0 | 0 | 0 |
| 1,100 | 1,120 | 136 | 115 | 94 | 73 | 52 | 31 | 17 | 3 | 0 | 0 | 0 |
| 1,120 | 1,140 | 139 | 118 | 97 | 76 | 55 | 34 | 19 | 5 | 0 | 0 | 0 |
| 1,140 | 1,160 | 142 | 121 | 100 | 79 | 58 | 37 | 21 | 7 | 0 | 0 | 0 |
| 1,160 | 1,180 | 145 | 124 | 103 | 82 | 61 | 40 | 23 | 9 | 0 | 0 | 0 |
| 1,180 | 1,200 | 148 | 127 | 106 | 85 | 64 | 43 | 25 | 11 | 0 | 0 | 0 |
| 1,200 | 1,220 | 151 | 130 | 109 | 88 | 67 | 46 | 27 | 13 | 0 | 0 | 0 |
| 1,220 | 1,240 | 154 | 133 | 112 | 91 | 70 | 49 | 29 | 15 | 1 | 0 | 0 |
| 1,240 | 1,260 | 157 | 136 | 115 | 94 | 73 | 52 | 31 | 17 | 3 | 0 | 0 |
| 1,260 | 1,280 | 160 | 139 | 118 | 97 | 76 | 55 | 34 | 19 | 5 | 0 | 0 |
| 1,280 | 1,300 | 163 | 142 | 121 | 100 | 79 | 58 | 37 | 21 | 7 | 0 | 0 |
| 1,300 | 1,320 | 166 | 145 | 124 | 103 | 82 | 61 | 40 | 23 | 9 | 0 | 0 |
| 1,320 | 1,340 | 169 | 148 | 127 | 106 | 85 | 64 | 43 | 25 | 11 | 0 | 0 |
| 1,340 | 1,360 | 172 | 151 | 130 | 109 | 88 | 67 | 46 | 27 | 13 | 0 | 0 |
| 1,360 | 1,380 | 176 | 154 | 133 | 112 | 91 | 70 | 49 | 29 | 15 | 0 | 0 |
| 1,380 | 1,400 | 181 | 157 | 136 | 115 | 94 | 73 | 52 | 31 | 17 | 2 | 0 |
| 1,400 | 1,420 | 186 | 160 | 139 | 118 | 97 | 76 | 55 | 34 | 19 | 4 | 0 |
| 1,420 | 1,440 | 191 | 163 | 142 | 121 | 100 | 79 | 58 | 37 | 21 | 6 | 0 |
| 1,440 | 1,460 | 196 | 166 | 145 | 124 | 103 | 82 | 61 | 40 | 23 | 8 | 0 |
| 1,460 | 1,480 | 201 | 169 | 148 | 127 | 106 | 85 | 64 | 43 | 25 | 10 | 0 |
| 1,480 | 1,500 | 206 | 172 | 151 | 130 | 109 | 88 | 67 | 46 | 27 | 12 | 0 |
| 1,500 | 1,520 | 211 | 176 | 154 | 133 | 112 | 91 | 70 | 49 | 29 | 14 | 0 |
| 1,520 | 1,540 | 216 | 181 | 157 | 136 | 115 | 94 | 73 | 52 | 31 | 16 | 2 |
| 1,540 | 1,560 | 221 | 186 | 160 | 139 | 118 | 97 | 76 | 55 | 34 | 18 | 4 |
| 1,560 | 1,580 | 226 | 191 | 163 | 142 | 121 | 100 | 79 | 58 | 37 | 20 | 6 |
| 1,580 | 1,600 | 231 | 196 | 166 | 145 | 124 | 103 | 82 | 61 | 40 | 22 | 8 |
| 1,600 | 1,620 | 236 | 201 | 169 | 148 | 127 | 106 | 85 | 64 | 43 | 24 | 10 |
| 1,620 | 1,640 | 241 | 206 | 172 | 151 | 130 | 109 | 88 | 67 | 46 | 26 | 12 |
| 1,640 | 1,660 | 246 | 211 | 176 | 154 | 133 | 112 | 91 | 70 | 49 | 28 | 14 |
| 1,660 | 1,680 | 251 | 216 | 181 | 157 | 136 | 115 | 94 | 73 | 52 | 31 | 16 |
| 1,680 | 1,700 | 256 | 221 | 186 | 160 | 139 | 118 | 97 | 76 | 55 | 34 | 18 |
| 1,700 | 1,720 | 261 | 226 | 191 | 163 | 142 | 121 | 100 | 79 | 58 | 37 | 20 |
| 1,720 | 1,740 | 266 | 231 | 196 | 166 | 145 | 124 | 103 | 82 | 61 | 40 | 22 |
| 1,740 | 1,760 | 271 | 236 | 201 | 169 | 148 | 127 | 106 | 85 | 64 | 43 | 24 |
| 1,760 | 1,780 | 276 | 241 | 206 | 172 | 151 | 130 | 109 | 88 | 67 | 46 | 26 |
| 1,780 | 1,800 | 281 | 246 | 211 | 176 | 154 | 133 | 112 | 91 | 70 | 49 | 28 |
| 1,800 | 1,820 | 286 | 251 | 216 | 181 | 157 | 136 | 115 | 94 | 73 | 52 | 31 |
| 1,820 | 1,840 | 291 | 256 | 221 | 186 | 160 | 139 | 118 | 97 | 76 | 55 | 34 |
| 1,840 | 1,860 | 296 | 261 | 226 | 191 | 163 | 142 | 121 | 100 | 79 | 58 | 37 |
| 1,860 | 1,880 | 301 | 266 | 231 | 196 | 166 | 145 | 124 | 103 | 82 | 61 | 40 |
| 1,880 | 1,900 | 306 | 271 | 236 | 201 | 169 | 148 | 127 | 106 | 85 | 64 | 43 |
| 1,900 | 1,920 | 311 | 276 | 241 | 206 | 172 | 151 | 130 | 109 | 88 | 67 | 46 |
| 1,920 | 1,940 | 316 | 281 | 246 | 211 | 176 | 154 | 133 | 112 | 91 | 70 | 49 |
| 1,940 | 1,960 | 321 | 286 | 251 | 216 | 181 | 157 | 136 | 115 | 94 | 73 | 52 |
| 1,960 | 1,980 | 326 | 291 | 256 | 221 | 186 | 160 | 139 | 118 | 97 | 76 | 55 |
| 1,980 | 2,000 | 331 | 296 | 261 | 226 | 191 | 163 | 142 | 121 | 100 | 79 | 58 |
| 2,000 | 2,020 | 336 | 301 | 266 | 231 | 196 | 166 | 145 | 124 | 103 | 82 | 61 |
| 2,020 | 2,040 | 341 | 306 | 271 | 236 | 201 | 169 | 148 | 127 | 106 | 85 | 64 |
| 2,040 | 2,060 | 346 | 311 | 276 | 241 | 206 | 172 | 151 | 130 | 109 | 88 | 67 |
| 2,060 | 2,080 | 351 | 316 | 281 | 246 | 211 | 176 | 154 | 133 | 112 | 91 | 70 |
| 2,080 | 2,100 | 356 | 321 | 286 | 251 | 216 | 181 | 157 | 136 | 115 | 94 | 73 |
| $2, 100 and over | Use Table 2(a) for a SINGLE person on page 38. Also see the instructions on page 36. | |||||||||||
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $310 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 310 | 320 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 15 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 17 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 19 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 520 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 540 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 560 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 580 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 600 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 620 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 640 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 660 | 34 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 680 | 36 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 700 | 38 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 700 | 720 | 40 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 740 | 42 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 740 | 760 | 44 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 780 | 46 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 780 | 800 | 48 | 34 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 820 | 50 | 36 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 820 | 840 | 52 | 38 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 860 | 54 | 40 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 860 | 880 | 56 | 42 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 900 | 58 | 44 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 900 | 920 | 60 | 46 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 940 | 63 | 48 | 34 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 940 | 960 | 66 | 50 | 36 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 |
| 960 | 980 | 69 | 52 | 38 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 |
| 980 | 1,000 | 72 | 54 | 40 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,000 | 1,020 | 75 | 56 | 42 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,020 | 1,040 | 78 | 58 | 44 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 |
| 1,040 | 1,060 | 81 | 60 | 46 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 |
| 1,060 | 1,080 | 84 | 63 | 48 | 34 | 20 | 6 | 0 | 0 | 0 | 0 | 0 |
| 1,080 | 1,100 | 87 | 66 | 50 | 36 | 22 | 8 | 0 | 0 | 0 | 0 | 0 |
| 1,100 | 1,120 | 90 | 69 | 52 | 38 | 24 | 10 | 0 | 0 | 0 | 0 | 0 |
| 1,120 | 1,140 | 93 | 72 | 54 | 40 | 26 | 12 | 0 | 0 | 0 | 0 | 0 |
| 1,140 | 1,160 | 96 | 75 | 56 | 42 | 28 | 14 | 0 | 0 | 0 | 0 | 0 |
| 1,160 | 1,180 | 99 | 78 | 58 | 44 | 30 | 16 | 2 | 0 | 0 | 0 | 0 |
| 1,180 | 1,200 | 102 | 81 | 60 | 46 | 32 | 18 | 4 | 0 | 0 | 0 | 0 |
| 1,200 | 1,220 | 105 | 84 | 63 | 48 | 34 | 20 | 6 | 0 | 0 | 0 | 0 |
| 1,220 | 1,240 | 108 | 87 | 66 | 50 | 36 | 22 | 8 | 0 | 0 | 0 | 0 |
| 1,240 | 1,260 | 111 | 90 | 69 | 52 | 38 | 24 | 10 | 0 | 0 | 0 | 0 |
| 1,260 | 1,280 | 114 | 93 | 72 | 54 | 40 | 26 | 12 | 0 | 0 | 0 | 0 |
| 1,280 | 1,300 | 117 | 96 | 75 | 56 | 42 | 28 | 14 | 0 | 0 | 0 | 0 |
| 1,300 | 1,320 | 120 | 99 | 78 | 58 | 44 | 30 | 16 | 2 | 0 | 0 | 0 |
| 1,320 | 1,340 | 123 | 102 | 81 | 60 | 46 | 32 | 18 | 4 | 0 | 0 | 0 |
| 1,340 | 1,360 | 126 | 105 | 84 | 63 | 48 | 34 | 20 | 6 | 0 | 0 | 0 |
| 1,360 | 1,380 | 129 | 108 | 87 | 66 | 50 | 36 | 22 | 8 | 0 | 0 | 0 |
| 1,380 | 1,400 | 132 | 111 | 90 | 69 | 52 | 38 | 24 | 10 | 0 | 0 | 0 |
| 1,400 | 1,420 | 135 | 114 | 93 | 72 | 54 | 40 | 26 | 12 | 0 | 0 | 0 |
| 1,420 | 1,440 | 138 | 117 | 96 | 75 | 56 | 42 | 28 | 14 | 0 | 0 | 0 |
| 1,440 | 1,460 | 141 | 120 | 99 | 78 | 58 | 44 | 30 | 16 | 2 | 0 | 0 |
| 1,460 | 1,480 | 144 | 123 | 102 | 81 | 60 | 46 | 32 | 18 | 4 | 0 | 0 |
| 1,480 | 1,500 | 147 | 126 | 105 | 84 | 62 | 48 | 34 | 20 | 6 | 0 | 0 |
| 1,500 | 1,520 | 150 | 129 | 108 | 87 | 65 | 50 | 36 | 22 | 8 | 0 | 0 |
| 1,520 | 1,540 | 153 | 132 | 111 | 90 | 68 | 52 | 38 | 24 | 10 | 0 | 0 |
| 1,540 | 1,560 | 156 | 135 | 114 | 93 | 71 | 54 | 40 | 26 | 12 | 0 | 0 |
| 1,560 | 1,580 | 159 | 138 | 117 | 96 | 74 | 56 | 42 | 28 | 14 | 0 | 0 |
| 1,580 | 1,600 | 162 | 141 | 120 | 99 | 77 | 58 | 44 | 30 | 16 | 2 | 0 |
| $1,600 | $1,620 | $165 | $144 | $123 | $102 | $80 | $60 | $46 | $32 | $18 | $4 | $0 |
| 1,620 | 1,640 | 168 | 147 | 126 | 105 | 83 | 62 | 48 | 34 | 20 | 6 | 0 |
| 1,640 | 1,660 | 171 | 150 | 129 | 108 | 86 | 65 | 50 | 36 | 22 | 8 | 0 |
| 1,660 | 1,680 | 174 | 153 | 132 | 111 | 89 | 68 | 52 | 38 | 24 | 10 | 0 |
| 1,680 | 1,700 | 177 | 156 | 135 | 114 | 92 | 71 | 54 | 40 | 26 | 12 | 0 |
| 1,700 | 1,720 | 180 | 159 | 138 | 117 | 95 | 74 | 56 | 42 | 28 | 14 | 0 |
| 1,720 | 1,740 | 183 | 162 | 141 | 120 | 98 | 77 | 58 | 44 | 30 | 16 | 2 |
| 1,740 | 1,760 | 186 | 165 | 144 | 123 | 101 | 80 | 60 | 46 | 32 | 18 | 4 |
| 1,760 | 1,780 | 189 | 168 | 147 | 126 | 104 | 83 | 62 | 48 | 34 | 20 | 6 |
| 1,780 | 1,800 | 192 | 171 | 150 | 129 | 107 | 86 | 65 | 50 | 36 | 22 | 8 |
| 1,800 | 1,820 | 195 | 174 | 153 | 132 | 110 | 89 | 68 | 52 | 38 | 24 | 10 |
| 1,820 | 1,840 | 198 | 177 | 156 | 135 | 113 | 92 | 71 | 54 | 40 | 26 | 12 |
| 1,840 | 1,860 | 201 | 180 | 159 | 138 | 116 | 95 | 74 | 56 | 42 | 28 | 14 |
| 1,860 | 1,880 | 204 | 183 | 162 | 141 | 119 | 98 | 77 | 58 | 44 | 30 | 16 |
| 1,880 | 1,900 | 207 | 186 | 165 | 144 | 122 | 101 | 80 | 60 | 46 | 32 | 18 |
| 1,900 | 1,920 | 210 | 189 | 168 | 147 | 125 | 104 | 83 | 62 | 48 | 34 | 20 |
| 1,920 | 1,940 | 213 | 192 | 171 | 150 | 128 | 107 | 86 | 65 | 50 | 36 | 22 |
| 1,940 | 1,960 | 216 | 195 | 174 | 153 | 131 | 110 | 89 | 68 | 52 | 38 | 24 |
| 1,960 | 1,980 | 219 | 198 | 177 | 156 | 134 | 113 | 92 | 71 | 54 | 40 | 26 |
| 1,980 | 2,000 | 222 | 201 | 180 | 159 | 137 | 116 | 95 | 74 | 56 | 42 | 28 |
| 2,000 | 2,020 | 225 | 204 | 183 | 162 | 140 | 119 | 98 | 77 | 58 | 44 | 30 |
| 2,020 | 2,040 | 228 | 207 | 186 | 165 | 143 | 122 | 101 | 80 | 60 | 46 | 32 |
| 2,040 | 2,060 | 231 | 210 | 189 | 168 | 146 | 125 | 104 | 83 | 62 | 48 | 34 |
| 2,060 | 2,080 | 234 | 213 | 192 | 171 | 149 | 128 | 107 | 86 | 65 | 50 | 36 |
| 2,080 | 2,100 | 237 | 216 | 195 | 174 | 152 | 131 | 110 | 89 | 68 | 52 | 38 |
| 2,100 | 2,120 | 240 | 219 | 198 | 177 | 155 | 134 | 113 | 92 | 71 | 54 | 40 |
| 2,120 | 2,140 | 243 | 222 | 201 | 180 | 158 | 137 | 116 | 95 | 74 | 56 | 42 |
| 2,140 | 2,160 | 246 | 225 | 204 | 183 | 161 | 140 | 119 | 98 | 77 | 58 | 44 |
| 2,160 | 2,180 | 249 | 228 | 207 | 186 | 164 | 143 | 122 | 101 | 80 | 60 | 46 |
| 2,180 | 2,200 | 252 | 231 | 210 | 189 | 167 | 146 | 125 | 104 | 83 | 62 | 48 |
| 2,200 | 2,220 | 255 | 234 | 213 | 192 | 170 | 149 | 128 | 107 | 86 | 65 | 50 |
| 2,220 | 2,240 | 258 | 237 | 216 | 195 | 173 | 152 | 131 | 110 | 89 | 68 | 52 |
| 2,240 | 2,260 | 261 | 240 | 219 | 198 | 176 | 155 | 134 | 113 | 92 | 71 | 54 |
| 2,260 | 2,280 | 264 | 243 | 222 | 201 | 179 | 158 | 137 | 116 | 95 | 74 | 56 |
| 2,280 | 2,300 | 267 | 246 | 225 | 204 | 182 | 161 | 140 | 119 | 98 | 77 | 58 |
| 2,300 | 2,320 | 270 | 249 | 228 | 207 | 185 | 164 | 143 | 122 | 101 | 80 | 60 |
| 2,320 | 2,340 | 273 | 252 | 231 | 210 | 188 | 167 | 146 | 125 | 104 | 83 | 62 |
| 2,340 | 2,360 | 276 | 255 | 234 | 213 | 191 | 170 | 149 | 128 | 107 | 86 | 65 |
| 2,360 | 2,380 | 279 | 258 | 237 | 216 | 194 | 173 | 152 | 131 | 110 | 89 | 68 |
| 2,380 | 2,400 | 282 | 261 | 240 | 219 | 197 | 176 | 155 | 134 | 113 | 92 | 71 |
| 2,400 | 2,420 | 285 | 264 | 243 | 222 | 200 | 179 | 158 | 137 | 116 | 95 | 74 |
| 2,420 | 2,440 | 288 | 267 | 246 | 225 | 203 | 182 | 161 | 140 | 119 | 98 | 77 |
| 2,440 | 2,460 | 291 | 270 | 249 | 228 | 206 | 185 | 164 | 143 | 122 | 101 | 80 |
| 2,460 | 2,480 | 294 | 273 | 252 | 231 | 209 | 188 | 167 | 146 | 125 | 104 | 83 |
| 2,480 | 2,500 | 297 | 276 | 255 | 234 | 212 | 191 | 170 | 149 | 128 | 107 | 86 |
| 2,500 | 2,520 | 300 | 279 | 258 | 237 | 215 | 194 | 173 | 152 | 131 | 110 | 89 |
| 2,520 | 2,540 | 303 | 282 | 261 | 240 | 218 | 197 | 176 | 155 | 134 | 113 | 92 |
| 2,540 | 2,560 | 306 | 285 | 264 | 243 | 221 | 200 | 179 | 158 | 137 | 116 | 95 |
| 2,560 | 2,580 | 309 | 288 | 267 | 246 | 224 | 203 | 182 | 161 | 140 | 119 | 98 |
| 2,580 | 2,600 | 312 | 291 | 270 | 249 | 227 | 206 | 185 | 164 | 143 | 122 | 101 |
| 2,600 | 2,620 | 315 | 294 | 273 | 252 | 230 | 209 | 188 | 167 | 146 | 125 | 104 |
| 2,620 | 2,640 | 318 | 297 | 276 | 255 | 233 | 212 | 191 | 170 | 149 | 128 | 107 |
| 2,640 | 2,660 | 321 | 300 | 279 | 258 | 236 | 215 | 194 | 173 | 152 | 131 | 110 |
| 2,660 | 2,680 | 324 | 303 | 282 | 261 | 239 | 218 | 197 | 176 | 155 | 134 | 113 |
| 2,680 | 2,700 | 327 | 306 | 285 | 264 | 242 | 221 | 200 | 179 | 158 | 137 | 116 |
| $2,700 and over | Use Table 2(b) for a MARRIED person on page 38. Also see the instructions on page 36. | |||||||||||
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $115 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 115 | 120 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 120 | 125 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 125 | 130 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 130 | 135 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 135 | 140 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 140 | 145 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 145 | 150 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 150 | 155 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 155 | 160 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 160 | 165 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 165 | 170 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 170 | 175 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 175 | 180 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 180 | 185 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 185 | 190 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 190 | 195 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 195 | 200 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 200 | 205 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 205 | 210 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 210 | 215 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 215 | 220 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 220 | 225 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 225 | 230 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 230 | 235 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 235 | 240 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 240 | 245 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 245 | 250 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 250 | 260 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 260 | 270 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 270 | 280 | 16 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 280 | 290 | 17 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 290 | 300 | 18 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 300 | 310 | 19 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 310 | 320 | 20 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 21 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 22 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 23 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 24 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 25 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 26 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 27 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 28 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 29 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 30 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 31 | 16 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 33 | 17 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 34 | 18 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 36 | 19 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 37 | 20 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 39 | 21 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 40 | 22 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 42 | 23 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 520 | 44 | 25 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 540 | 47 | 27 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 560 | 50 | 29 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 580 | 53 | 31 | 16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 600 | 56 | 33 | 18 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 620 | 59 | 36 | 20 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 640 | 62 | 39 | 22 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 660 | 65 | 42 | 24 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 680 | 68 | 45 | 26 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 700 | 71 | 48 | 28 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 700 | 720 | 74 | 51 | 30 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 740 | 77 | 54 | 32 | 16 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 740 | 760 | 80 | 57 | 34 | 18 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 780 | 83 | 60 | 37 | 20 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 780 | 800 | 86 | 63 | 40 | 22 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 820 | 89 | 66 | 43 | 24 | 9 | 0 | 0 | 0 | 0 | 0 | 0 |
| 820 | 840 | 92 | 69 | 46 | 26 | 11 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 860 | 95 | 72 | 49 | 28 | 13 | 0 | 0 | 0 | 0 | 0 | 0 |
| 860 | 880 | 98 | 75 | 52 | 30 | 15 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 900 | 101 | 78 | 55 | 32 | 17 | 2 | 0 | 0 | 0 | 0 | 0 |
| 900 | 920 | 104 | 81 | 58 | 35 | 19 | 4 | 0 | 0 | 0 | 0 | 0 |
| 920 | 940 | 107 | 84 | 61 | 38 | 21 | 6 | 0 | 0 | 0 | 0 | 0 |
| $940 | $960 | $110 | $87 | $64 | $41 | $23 | $8 | $0 | $0 | $0 | $0 | $0 |
| 960 | 980 | 113 | 90 | 67 | 44 | 25 | 10 | 0 | 0 | 0 | 0 | 0 |
| 980 | 1,000 | 116 | 93 | 70 | 47 | 27 | 12 | 0 | 0 | 0 | 0 | 0 |
| 1,000 | 1,020 | 119 | 96 | 73 | 50 | 29 | 14 | 0 | 0 | 0 | 0 | 0 |
| 1,020 | 1,040 | 122 | 99 | 76 | 53 | 31 | 16 | 1 | 0 | 0 | 0 | 0 |
| 1,040 | 1,060 | 125 | 102 | 79 | 56 | 34 | 18 | 3 | 0 | 0 | 0 | 0 |
| 1,060 | 1,080 | 128 | 105 | 82 | 59 | 37 | 20 | 5 | 0 | 0 | 0 | 0 |
| 1,080 | 1,100 | 131 | 108 | 85 | 62 | 40 | 22 | 7 | 0 | 0 | 0 | 0 |
| 1,100 | 1,120 | 134 | 111 | 88 | 65 | 43 | 24 | 9 | 0 | 0 | 0 | 0 |
| 1,120 | 1,140 | 137 | 114 | 91 | 68 | 46 | 26 | 11 | 0 | 0 | 0 | 0 |
| 1,140 | 1,160 | 140 | 117 | 94 | 71 | 49 | 28 | 13 | 0 | 0 | 0 | 0 |
| 1,160 | 1,180 | 143 | 120 | 97 | 74 | 52 | 30 | 15 | 0 | 0 | 0 | 0 |
| 1,180 | 1,200 | 146 | 123 | 100 | 77 | 55 | 32 | 17 | 2 | 0 | 0 | 0 |
| 1,200 | 1,220 | 149 | 126 | 103 | 80 | 58 | 35 | 19 | 4 | 0 | 0 | 0 |
| 1,220 | 1,240 | 152 | 129 | 106 | 83 | 61 | 38 | 21 | 6 | 0 | 0 | 0 |
| 1,240 | 1,260 | 155 | 132 | 109 | 86 | 64 | 41 | 23 | 8 | 0 | 0 | 0 |
| 1,260 | 1,280 | 158 | 135 | 112 | 89 | 67 | 44 | 25 | 10 | 0 | 0 | 0 |
| 1,280 | 1,300 | 161 | 138 | 115 | 92 | 70 | 47 | 27 | 12 | 0 | 0 | 0 |
| 1,300 | 1,320 | 164 | 141 | 118 | 95 | 73 | 50 | 29 | 14 | 0 | 0 | 0 |
| 1,320 | 1,340 | 167 | 144 | 121 | 98 | 76 | 53 | 31 | 16 | 0 | 0 | 0 |
| 1,340 | 1,360 | 170 | 147 | 124 | 101 | 79 | 56 | 33 | 18 | 2 | 0 | 0 |
| 1,360 | 1,380 | 173 | 150 | 127 | 104 | 82 | 59 | 36 | 20 | 4 | 0 | 0 |
| 1,380 | 1,400 | 176 | 153 | 130 | 107 | 85 | 62 | 39 | 22 | 6 | 0 | 0 |
| 1,400 | 1,420 | 179 | 156 | 133 | 110 | 88 | 65 | 42 | 24 | 8 | 0 | 0 |
| 1,420 | 1,440 | 182 | 159 | 136 | 113 | 91 | 68 | 45 | 26 | 10 | 0 | 0 |
| 1,440 | 1,460 | 185 | 162 | 139 | 116 | 94 | 71 | 48 | 28 | 12 | 0 | 0 |
| 1,460 | 1,480 | 188 | 165 | 142 | 119 | 97 | 74 | 51 | 30 | 14 | 0 | 0 |
| 1,480 | 1,500 | 192 | 168 | 145 | 122 | 100 | 77 | 54 | 32 | 16 | 1 | 0 |
| 1,500 | 1,520 | 197 | 171 | 148 | 125 | 103 | 80 | 57 | 34 | 18 | 3 | 0 |
| 1,520 | 1,540 | 202 | 174 | 151 | 128 | 106 | 83 | 60 | 37 | 20 | 5 | 0 |
| 1,540 | 1,560 | 207 | 177 | 154 | 131 | 109 | 86 | 63 | 40 | 22 | 7 | 0 |
| 1,560 | 1,580 | 212 | 180 | 157 | 134 | 112 | 89 | 66 | 43 | 24 | 9 | 0 |
| 1,580 | 1,600 | 217 | 183 | 160 | 137 | 115 | 92 | 69 | 46 | 26 | 11 | 0 |
| 1,600 | 1,620 | 222 | 186 | 163 | 140 | 118 | 95 | 72 | 49 | 28 | 13 | 0 |
| 1,620 | 1,640 | 227 | 189 | 166 | 143 | 121 | 98 | 75 | 52 | 30 | 15 | 0 |
| 1,640 | 1,660 | 232 | 194 | 169 | 146 | 124 | 101 | 78 | 55 | 32 | 17 | 2 |
| 1,660 | 1,680 | 237 | 199 | 172 | 149 | 127 | 104 | 81 | 58 | 35 | 19 | 4 |
| 1,680 | 1,700 | 242 | 204 | 175 | 152 | 130 | 107 | 84 | 61 | 38 | 21 | 6 |
| 1,700 | 1,720 | 247 | 209 | 178 | 155 | 133 | 110 | 87 | 64 | 41 | 23 | 8 |
| 1,720 | 1,740 | 252 | 214 | 181 | 158 | 136 | 113 | 90 | 67 | 44 | 25 | 10 |
| 1,740 | 1,760 | 257 | 219 | 184 | 161 | 139 | 116 | 93 | 70 | 47 | 27 | 12 |
| 1,760 | 1,780 | 262 | 224 | 187 | 164 | 142 | 119 | 96 | 73 | 50 | 29 | 14 |
| 1,780 | 1,800 | 267 | 229 | 191 | 167 | 145 | 122 | 99 | 76 | 53 | 31 | 16 |
| 1,800 | 1,820 | 272 | 234 | 196 | 170 | 148 | 125 | 102 | 79 | 56 | 33 | 18 |
| 1,820 | 1,840 | 277 | 239 | 201 | 173 | 151 | 128 | 105 | 82 | 59 | 36 | 20 |
| 1,840 | 1,860 | 282 | 244 | 206 | 176 | 154 | 131 | 108 | 85 | 62 | 39 | 22 |
| 1,860 | 1,880 | 287 | 249 | 211 | 179 | 157 | 134 | 111 | 88 | 65 | 42 | 24 |
| 1,880 | 1,900 | 292 | 254 | 216 | 182 | 160 | 137 | 114 | 91 | 68 | 45 | 26 |
| 1,900 | 1,920 | 297 | 259 | 221 | 185 | 163 | 140 | 117 | 94 | 71 | 48 | 28 |
| 1,920 | 1,940 | 302 | 264 | 226 | 188 | 166 | 143 | 120 | 97 | 74 | 51 | 30 |
| 1,940 | 1,960 | 307 | 269 | 231 | 193 | 169 | 146 | 123 | 100 | 77 | 54 | 32 |
| 1,960 | 1,980 | 312 | 274 | 236 | 198 | 172 | 149 | 126 | 103 | 80 | 57 | 35 |
| 1,980 | 2,000 | 317 | 279 | 241 | 203 | 175 | 152 | 129 | 106 | 83 | 60 | 38 |
| 2,000 | 2,020 | 322 | 284 | 246 | 208 | 178 | 155 | 132 | 109 | 86 | 63 | 41 |
| 2,020 | 2,040 | 327 | 289 | 251 | 213 | 181 | 158 | 135 | 112 | 89 | 66 | 44 |
| 2,040 | 2,060 | 332 | 294 | 256 | 218 | 184 | 161 | 138 | 115 | 92 | 69 | 47 |
| 2,060 | 2,080 | 337 | 299 | 261 | 223 | 187 | 164 | 141 | 118 | 95 | 72 | 50 |
| 2,080 | 2,100 | 342 | 304 | 266 | 228 | 190 | 167 | 144 | 121 | 98 | 75 | 53 |
| 2,100 | 2,120 | 347 | 309 | 271 | 233 | 195 | 170 | 147 | 124 | 101 | 78 | 56 |
| 2,120 | 2,140 | 352 | 314 | 276 | 238 | 200 | 173 | 150 | 127 | 104 | 81 | 59 |
| $2,140 and over | Use Table 3(a) for a SINGLE person on page 38. Also see the instructions on page 36. | |||||||||||
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $340 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 340 | 350 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 16 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 520 | 18 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 540 | 20 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 560 | 22 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 580 | 24 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 600 | 26 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 620 | 28 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 640 | 30 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 660 | 32 | 16 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 680 | 34 | 18 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 700 | 36 | 20 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 700 | 720 | 38 | 22 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 740 | 40 | 24 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 740 | 760 | 42 | 26 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 780 | 44 | 28 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 780 | 800 | 46 | 30 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 820 | 48 | 32 | 17 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 820 | 840 | 50 | 34 | 19 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 860 | 52 | 36 | 21 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 860 | 880 | 54 | 38 | 23 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 900 | 56 | 40 | 25 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 900 | 920 | 58 | 42 | 27 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 940 | 60 | 44 | 29 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 940 | 960 | 62 | 46 | 31 | 16 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 960 | 980 | 64 | 48 | 33 | 18 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 980 | 1,000 | 66 | 50 | 35 | 20 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,000 | 1,020 | 68 | 52 | 37 | 22 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,020 | 1,040 | 71 | 54 | 39 | 24 | 9 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,040 | 1,060 | 74 | 56 | 41 | 26 | 11 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,060 | 1,080 | 77 | 58 | 43 | 28 | 13 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,080 | 1,100 | 80 | 60 | 45 | 30 | 15 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,100 | 1,120 | 83 | 62 | 47 | 32 | 17 | 2 | 0 | 0 | 0 | 0 | 0 |
| 1,120 | 1,140 | 86 | 64 | 49 | 34 | 19 | 4 | 0 | 0 | 0 | 0 | 0 |
| 1,140 | 1,160 | 89 | 66 | 51 | 36 | 21 | 6 | 0 | 0 | 0 | 0 | 0 |
| 1,160 | 1,180 | 92 | 69 | 53 | 38 | 23 | 8 | 0 | 0 | 0 | 0 | 0 |
| 1,180 | 1,200 | 95 | 72 | 55 | 40 | 25 | 10 | 0 | 0 | 0 | 0 | 0 |
| 1,200 | 1,220 | 98 | 75 | 57 | 42 | 27 | 12 | 0 | 0 | 0 | 0 | 0 |
| 1,220 | 1,240 | 101 | 78 | 59 | 44 | 29 | 14 | 0 | 0 | 0 | 0 | 0 |
| 1,240 | 1,260 | 104 | 81 | 61 | 46 | 31 | 16 | 0 | 0 | 0 | 0 | 0 |
| 1,260 | 1,280 | 107 | 84 | 63 | 48 | 33 | 18 | 2 | 0 | 0 | 0 | 0 |
| 1,280 | 1,300 | 110 | 87 | 65 | 50 | 35 | 20 | 4 | 0 | 0 | 0 | 0 |
| 1,300 | 1,320 | 113 | 90 | 68 | 52 | 37 | 22 | 6 | 0 | 0 | 0 | 0 |
| 1,320 | 1,340 | 116 | 93 | 71 | 54 | 39 | 24 | 8 | 0 | 0 | 0 | 0 |
| 1,340 | 1,360 | 119 | 96 | 74 | 56 | 41 | 26 | 10 | 0 | 0 | 0 | 0 |
| 1,360 | 1,380 | 122 | 99 | 77 | 58 | 43 | 28 | 12 | 0 | 0 | 0 | 0 |
| 1,380 | 1,400 | 125 | 102 | 80 | 60 | 45 | 30 | 14 | 0 | 0 | 0 | 0 |
| 1,400 | 1,420 | 128 | 105 | 83 | 62 | 47 | 32 | 16 | 1 | 0 | 0 | 0 |
| 1,420 | 1,440 | 131 | 108 | 86 | 64 | 49 | 34 | 18 | 3 | 0 | 0 | 0 |
| 1,440 | 1,460 | 134 | 111 | 89 | 66 | 51 | 36 | 20 | 5 | 0 | 0 | 0 |
| 1,460 | 1,480 | 137 | 114 | 92 | 69 | 53 | 38 | 22 | 7 | 0 | 0 | 0 |
| 1,480 | 1,500 | 140 | 117 | 95 | 72 | 55 | 40 | 24 | 9 | 0 | 0 | 0 |
| 1,500 | 1,520 | 143 | 120 | 98 | 75 | 57 | 42 | 26 | 11 | 0 | 0 | 0 |
| 1,520 | 1,540 | 146 | 123 | 101 | 78 | 59 | 44 | 28 | 13 | 0 | 0 | 0 |
| 1,540 | 1,560 | 149 | 126 | 104 | 81 | 61 | 46 | 30 | 15 | 0 | 0 | 0 |
| 1,560 | 1,580 | 152 | 129 | 107 | 84 | 63 | 48 | 32 | 17 | 2 | 0 | 0 |
| 1,580 | 1,600 | 155 | 132 | 110 | 87 | 65 | 50 | 34 | 19 | 4 | 0 | 0 |
| 1,600 | 1,620 | 158 | 135 | 113 | 90 | 67 | 52 | 36 | 21 | 6 | 0 | 0 |
| 1,620 | 1,640 | 161 | 138 | 116 | 93 | 70 | 54 | 38 | 23 | 8 | 0 | 0 |
| 1,640 | 1,660 | 164 | 141 | 119 | 96 | 73 | 56 | 40 | 25 | 10 | 0 | 0 |
| $1,660 | $1,680 | $167 | $144 | $122 | $99 | $76 | $58 | $42 | $27 | $12 | $0 | $0 |
| 1,680 | 1,700 | 170 | 147 | 125 | 102 | 79 | 60 | 44 | 29 | 14 | 0 | 0 |
| 1,700 | 1,720 | 173 | 150 | 128 | 105 | 82 | 62 | 46 | 31 | 16 | 1 | 0 |
| 1,720 | 1,740 | 176 | 153 | 131 | 108 | 85 | 64 | 48 | 33 | 18 | 3 | 0 |
| 1,740 | 1,760 | 179 | 156 | 134 | 111 | 88 | 66 | 50 | 35 | 20 | 5 | 0 |
| 1,760 | 1,780 | 182 | 159 | 137 | 114 | 91 | 68 | 52 | 37 | 22 | 7 | 0 |
| 1,780 | 1,800 | 185 | 162 | 140 | 117 | 94 | 71 | 54 | 39 | 24 | 9 | 0 |
| 1,800 | 1,820 | 188 | 165 | 143 | 120 | 97 | 74 | 56 | 41 | 26 | 11 | 0 |
| 1,820 | 1,840 | 191 | 168 | 146 | 123 | 100 | 77 | 58 | 43 | 28 | 13 | 0 |
| 1,840 | 1,860 | 194 | 171 | 149 | 126 | 103 | 80 | 60 | 45 | 30 | 15 | 0 |
| 1,860 | 1,880 | 197 | 174 | 152 | 129 | 106 | 83 | 62 | 47 | 32 | 17 | 2 |
| 1,880 | 1,900 | 200 | 177 | 155 | 132 | 109 | 86 | 64 | 49 | 34 | 19 | 4 |
| 1,900 | 1,920 | 203 | 180 | 158 | 135 | 112 | 89 | 66 | 51 | 36 | 21 | 6 |
| 1,920 | 1,940 | 206 | 183 | 161 | 138 | 115 | 92 | 69 | 53 | 38 | 23 | 8 |
| 1,940 | 1,960 | 209 | 186 | 164 | 141 | 118 | 95 | 72 | 55 | 40 | 25 | 10 |
| 1,960 | 1,980 | 212 | 189 | 167 | 144 | 121 | 98 | 75 | 57 | 42 | 27 | 12 |
| 1,980 | 2,000 | 215 | 192 | 170 | 147 | 124 | 101 | 78 | 59 | 44 | 29 | 14 |
| 2,000 | 2,020 | 218 | 195 | 173 | 150 | 127 | 104 | 81 | 61 | 46 | 31 | 16 |
| 2,020 | 2,040 | 221 | 198 | 176 | 153 | 130 | 107 | 84 | 63 | 48 | 33 | 18 |
| 2,040 | 2,060 | 224 | 201 | 179 | 156 | 133 | 110 | 87 | 65 | 50 | 35 | 20 |
| 2,060 | 2,080 | 227 | 204 | 182 | 159 | 136 | 113 | 90 | 68 | 52 | 37 | 22 |
| 2,080 | 2,100 | 230 | 207 | 185 | 162 | 139 | 116 | 93 | 71 | 54 | 39 | 24 |
| 2,100 | 2,120 | 233 | 210 | 188 | 165 | 142 | 119 | 96 | 74 | 56 | 41 | 26 |
| 2,120 | 2,140 | 236 | 213 | 191 | 168 | 145 | 122 | 99 | 77 | 58 | 43 | 28 |
| 2,140 | 2,160 | 239 | 216 | 194 | 171 | 148 | 125 | 102 | 80 | 60 | 45 | 30 |
| 2,160 | 2,180 | 242 | 219 | 197 | 174 | 151 | 128 | 105 | 83 | 62 | 47 | 32 |
| 2,180 | 2,200 | 245 | 222 | 200 | 177 | 154 | 131 | 108 | 86 | 64 | 49 | 34 |
| 2,200 | 2,220 | 248 | 225 | 203 | 180 | 157 | 134 | 111 | 89 | 66 | 51 | 36 |
| 2,220 | 2,240 | 251 | 228 | 206 | 183 | 160 | 137 | 114 | 92 | 69 | 53 | 38 |
| 2,240 | 2,260 | 254 | 231 | 209 | 186 | 163 | 140 | 117 | 95 | 72 | 55 | 40 |
| 2,260 | 2,280 | 257 | 234 | 212 | 189 | 166 | 143 | 120 | 98 | 75 | 57 | 42 |
| 2,280 | 2,300 | 260 | 237 | 215 | 192 | 169 | 146 | 123 | 101 | 78 | 59 | 44 |
| 2,300 | 2,320 | 263 | 240 | 218 | 195 | 172 | 149 | 126 | 104 | 81 | 61 | 46 |
| 2,320 | 2,340 | 266 | 243 | 221 | 198 | 175 | 152 | 129 | 107 | 84 | 63 | 48 |
| 2,340 | 2,360 | 269 | 246 | 224 | 201 | 178 | 155 | 132 | 110 | 87 | 65 | 50 |
| 2,360 | 2,380 | 272 | 249 | 227 | 204 | 181 | 158 | 135 | 113 | 90 | 67 | 52 |
| 2,380 | 2,400 | 275 | 252 | 230 | 207 | 184 | 161 | 138 | 116 | 93 | 70 | 54 |
| 2,400 | 2,420 | 278 | 255 | 233 | 210 | 187 | 164 | 141 | 119 | 96 | 73 | 56 |
| 2,420 | 2,440 | 281 | 258 | 236 | 213 | 190 | 167 | 144 | 122 | 99 | 76 | 58 |
| 2,440 | 2,460 | 284 | 261 | 239 | 216 | 193 | 170 | 147 | 125 | 102 | 79 | 60 |
| 2,460 | 2,480 | 287 | 264 | 242 | 219 | 196 | 173 | 150 | 128 | 105 | 82 | 62 |
| 2,480 | 2,500 | 290 | 267 | 245 | 222 | 199 | 176 | 153 | 131 | 108 | 85 | 64 |
| 2,500 | 2,520 | 293 | 270 | 248 | 225 | 202 | 179 | 156 | 134 | 111 | 88 | 66 |
| 2,520 | 2,540 | 296 | 273 | 251 | 228 | 205 | 182 | 159 | 137 | 114 | 91 | 68 |
| 2,540 | 2,560 | 299 | 276 | 254 | 231 | 208 | 185 | 162 | 140 | 117 | 94 | 71 |
| 2,560 | 2,580 | 302 | 279 | 257 | 234 | 211 | 188 | 165 | 143 | 120 | 97 | 74 |
| 2,580 | 2,600 | 305 | 282 | 260 | 237 | 214 | 191 | 168 | 146 | 123 | 100 | 77 |
| 2,600 | 2,620 | 308 | 285 | 263 | 240 | 217 | 194 | 171 | 149 | 126 | 103 | 80 |
| 2,620 | 2,640 | 311 | 288 | 266 | 243 | 220 | 197 | 174 | 152 | 129 | 106 | 83 |
| 2,640 | 2,660 | 314 | 291 | 269 | 246 | 223 | 200 | 177 | 155 | 132 | 109 | 86 |
| 2,660 | 2,680 | 317 | 294 | 272 | 249 | 226 | 203 | 180 | 158 | 135 | 112 | 89 |
| 2,680 | 2,700 | 320 | 297 | 275 | 252 | 229 | 206 | 183 | 161 | 138 | 115 | 92 |
| 2,700 | 2,720 | 323 | 300 | 278 | 255 | 232 | 209 | 186 | 164 | 141 | 118 | 95 |
| 2,720 | 2,740 | 326 | 303 | 281 | 258 | 235 | 212 | 189 | 167 | 144 | 121 | 98 |
| $2,740 and over | Use Table 3(b) for a MARRIED person on page 38. Also see the instructions on page 36. | |||||||||||
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $230 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 230 | 240 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 240 | 250 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 250 | 260 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 260 | 270 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 270 | 280 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 280 | 290 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 290 | 300 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 300 | 320 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 340 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 360 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 380 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 400 | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 420 | 19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 440 | 21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 460 | 23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 480 | 25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 500 | 27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 520 | 29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 540 | 31 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 560 | 33 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 580 | 35 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 600 | 37 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 640 | 40 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 680 | 44 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 720 | 48 | 18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 760 | 52 | 22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 800 | 56 | 26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 840 | 60 | 30 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 880 | 64 | 34 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 920 | 70 | 38 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 960 | 76 | 42 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 960 | 1,000 | 82 | 46 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,000 | 1,040 | 88 | 50 | 19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,040 | 1,080 | 94 | 54 | 23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,080 | 1,120 | 100 | 58 | 27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,120 | 1,160 | 106 | 62 | 31 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,160 | 1,200 | 112 | 66 | 35 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,200 | 1,240 | 118 | 72 | 39 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,240 | 1,280 | 124 | 78 | 43 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,280 | 1,320 | 130 | 84 | 47 | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,320 | 1,360 | 136 | 90 | 51 | 21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,360 | 1,400 | 142 | 96 | 55 | 25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,400 | 1,440 | 148 | 102 | 59 | 29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,440 | 1,480 | 154 | 108 | 63 | 33 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,480 | 1,520 | 160 | 114 | 68 | 37 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,520 | 1,560 | 166 | 120 | 74 | 41 | 10 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,560 | 1,600 | 172 | 126 | 80 | 45 | 14 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,600 | 1,640 | 178 | 132 | 86 | 49 | 18 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,640 | 1,680 | 184 | 138 | 92 | 53 | 22 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,680 | 1,720 | 190 | 144 | 98 | 57 | 26 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,720 | 1,760 | 196 | 150 | 104 | 61 | 30 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,760 | 1,800 | 202 | 156 | 110 | 65 | 34 | 4 | 0 | 0 | 0 | 0 | 0 |
| 1,800 | 1,840 | 208 | 162 | 116 | 71 | 38 | 8 | 0 | 0 | 0 | 0 | 0 |
| 1,840 | 1,880 | 214 | 168 | 122 | 77 | 42 | 12 | 0 | 0 | 0 | 0 | 0 |
| 1,880 | 1,920 | 220 | 174 | 128 | 83 | 46 | 16 | 0 | 0 | 0 | 0 | 0 |
| 1,920 | 1,960 | 226 | 180 | 134 | 89 | 50 | 20 | 0 | 0 | 0 | 0 | 0 |
| 1,960 | 2,000 | 232 | 186 | 140 | 95 | 54 | 24 | 0 | 0 | 0 | 0 | 0 |
| 2,000 | 2,040 | 238 | 192 | 146 | 101 | 58 | 28 | 0 | 0 | 0 | 0 | 0 |
| 2,040 | 2,080 | 244 | 198 | 152 | 107 | 62 | 32 | 1 | 0 | 0 | 0 | 0 |
| 2,080 | 2,120 | 250 | 204 | 158 | 113 | 67 | 36 | 5 | 0 | 0 | 0 | 0 |
| 2,120 | 2,160 | 256 | 210 | 164 | 119 | 73 | 40 | 9 | 0 | 0 | 0 | 0 |
| 2,160 | 2,200 | 262 | 216 | 170 | 125 | 79 | 44 | 13 | 0 | 0 | 0 | 0 |
| 2,200 | 2,240 | 268 | 222 | 176 | 131 | 85 | 48 | 17 | 0 | 0 | 0 | 0 |
| 2,240 | 2,280 | 274 | 228 | 182 | 137 | 91 | 52 | 21 | 0 | 0 | 0 | 0 |
| 2,280 | 2,320 | 280 | 234 | 188 | 143 | 97 | 56 | 25 | 0 | 0 | 0 | 0 |
| 2,320 | 2,360 | 286 | 240 | 194 | 149 | 103 | 60 | 29 | 0 | 0 | 0 | 0 |
| 2,360 | 2,400 | 292 | 246 | 200 | 155 | 109 | 64 | 33 | 3 | 0 | 0 | 0 |
| 2,400 | 2,440 | 298 | 252 | 206 | 161 | 115 | 69 | 37 | 7 | 0 | 0 | 0 |
| 2,440 | 2,480 | 304 | 258 | 212 | 167 | 121 | 75 | 41 | 11 | 0 | 0 | 0 |
| 2,480 | 2,520 | 310 | 264 | 218 | 173 | 127 | 81 | 45 | 15 | 0 | 0 | 0 |
| 2,520 | 2,560 | 316 | 270 | 224 | 179 | 133 | 87 | 49 | 19 | 0 | 0 | 0 |
| 2,560 | 2,600 | 322 | 276 | 230 | 185 | 139 | 93 | 53 | 23 | 0 | 0 | 0 |
| 2,600 | 2,640 | 328 | 282 | 236 | 191 | 145 | 99 | 57 | 27 | 0 | 0 | 0 |
| 2,640 | 2,680 | 334 | 288 | 242 | 197 | 151 | 105 | 61 | 31 | 1 | 0 | 0 |
| $2,680 | $2,720 | $340 | $294 | $248 | $203 | $157 | $111 | $66 | $35 | $5 | $0 | $0 |
| 2,720 | 2,760 | 346 | 300 | 254 | 209 | 163 | 117 | 72 | 39 | 9 | 0 | 0 |
| 2,760 | 2,800 | 352 | 306 | 260 | 215 | 169 | 123 | 78 | 43 | 13 | 0 | 0 |
| 2,800 | 2,840 | 358 | 312 | 266 | 221 | 175 | 129 | 84 | 47 | 17 | 0 | 0 |
| 2,840 | 2,880 | 364 | 318 | 272 | 227 | 181 | 135 | 90 | 51 | 21 | 0 | 0 |
| 2,880 | 2,920 | 370 | 324 | 278 | 233 | 187 | 141 | 96 | 55 | 25 | 0 | 0 |
| 2,920 | 2,960 | 376 | 330 | 284 | 239 | 193 | 147 | 102 | 59 | 29 | 0 | 0 |
| 2,960 | 3,000 | 385 | 336 | 290 | 245 | 199 | 153 | 108 | 63 | 33 | 2 | 0 |
| 3,000 | 3,040 | 395 | 342 | 296 | 251 | 205 | 159 | 114 | 68 | 37 | 6 | 0 |
| 3,040 | 3,080 | 405 | 348 | 302 | 257 | 211 | 165 | 120 | 74 | 41 | 10 | 0 |
| 3,080 | 3,120 | 415 | 354 | 308 | 263 | 217 | 171 | 126 | 80 | 45 | 14 | 0 |
| 3,120 | 3,160 | 425 | 360 | 314 | 269 | 223 | 177 | 132 | 86 | 49 | 18 | 0 |
| 3,160 | 3,200 | 435 | 366 | 320 | 275 | 229 | 183 | 138 | 92 | 53 | 22 | 0 |
| 3,200 | 3,240 | 445 | 372 | 326 | 281 | 235 | 189 | 144 | 98 | 57 | 26 | 0 |
| 3,240 | 3,280 | 455 | 379 | 332 | 287 | 241 | 195 | 150 | 104 | 61 | 30 | 0 |
| 3,280 | 3,320 | 465 | 389 | 338 | 293 | 247 | 201 | 156 | 110 | 65 | 34 | 4 |
| 3,320 | 3,360 | 475 | 399 | 344 | 299 | 253 | 207 | 162 | 116 | 71 | 38 | 8 |
| 3,360 | 3,400 | 485 | 409 | 350 | 305 | 259 | 213 | 168 | 122 | 77 | 42 | 12 |
| 3,400 | 3,440 | 495 | 419 | 356 | 311 | 265 | 219 | 174 | 128 | 83 | 46 | 16 |
| 3,440 | 3,480 | 505 | 429 | 362 | 317 | 271 | 225 | 180 | 134 | 89 | 50 | 20 |
| 3,480 | 3,520 | 515 | 439 | 368 | 323 | 277 | 231 | 186 | 140 | 95 | 54 | 24 |
| 3,520 | 3,560 | 525 | 449 | 374 | 329 | 283 | 237 | 192 | 146 | 101 | 58 | 28 |
| 3,560 | 3,600 | 535 | 459 | 383 | 335 | 289 | 243 | 198 | 152 | 107 | 62 | 32 |
| 3,600 | 3,640 | 545 | 469 | 393 | 341 | 295 | 249 | 204 | 158 | 113 | 67 | 36 |
| 3,640 | 3,680 | 555 | 479 | 403 | 347 | 301 | 255 | 210 | 164 | 119 | 73 | 40 |
| 3,680 | 3,720 | 565 | 489 | 413 | 353 | 307 | 261 | 216 | 170 | 125 | 79 | 44 |
| 3,720 | 3,760 | 575 | 499 | 423 | 359 | 313 | 267 | 222 | 176 | 131 | 85 | 48 |
| 3,760 | 3,800 | 585 | 509 | 433 | 365 | 319 | 273 | 228 | 182 | 137 | 91 | 52 |
| 3,800 | 3,840 | 595 | 519 | 443 | 371 | 325 | 279 | 234 | 188 | 143 | 97 | 56 |
| 3,840 | 3,880 | 605 | 529 | 453 | 377 | 331 | 285 | 240 | 194 | 149 | 103 | 60 |
| 3,880 | 3,920 | 615 | 539 | 463 | 386 | 337 | 291 | 246 | 200 | 155 | 109 | 64 |
| 3,920 | 3,960 | 625 | 549 | 473 | 396 | 343 | 297 | 252 | 206 | 161 | 115 | 69 |
| 3,960 | 4,000 | 635 | 559 | 483 | 406 | 349 | 303 | 258 | 212 | 167 | 121 | 75 |
| 4,000 | 4,040 | 645 | 569 | 493 | 416 | 355 | 309 | 264 | 218 | 173 | 127 | 81 |
| 4,040 | 4,080 | 655 | 579 | 503 | 426 | 361 | 315 | 270 | 224 | 179 | 133 | 87 |
| 4,080 | 4,120 | 665 | 589 | 513 | 436 | 367 | 321 | 276 | 230 | 185 | 139 | 93 |
| 4,120 | 4,160 | 675 | 599 | 523 | 446 | 373 | 327 | 282 | 236 | 191 | 145 | 99 |
| 4,160 | 4,200 | 685 | 609 | 533 | 456 | 380 | 333 | 288 | 242 | 197 | 151 | 105 |
| 4,200 | 4,240 | 695 | 619 | 543 | 466 | 390 | 339 | 294 | 248 | 203 | 157 | 111 |
| 4,240 | 4,280 | 705 | 629 | 553 | 476 | 400 | 345 | 300 | 254 | 209 | 163 | 117 |
| 4,280 | 4,320 | 715 | 639 | 563 | 486 | 410 | 351 | 306 | 260 | 215 | 169 | 123 |
| 4,320 | 4,360 | 725 | 649 | 573 | 496 | 420 | 357 | 312 | 266 | 221 | 175 | 129 |
| 4,360 | 4,400 | 735 | 659 | 583 | 506 | 430 | 363 | 318 | 272 | 227 | 181 | 135 |
| 4,400 | 4,440 | 745 | 669 | 593 | 516 | 440 | 369 | 324 | 278 | 233 | 187 | 141 |
| 4,440 | 4,480 | 755 | 679 | 603 | 526 | 450 | 375 | 330 | 284 | 239 | 193 | 147 |
| 4,480 | 4,520 | 765 | 689 | 613 | 536 | 460 | 384 | 336 | 290 | 245 | 199 | 153 |
| 4,520 | 4,560 | 775 | 699 | 623 | 546 | 470 | 394 | 342 | 296 | 251 | 205 | 159 |
| 4,560 | 4,600 | 785 | 709 | 633 | 556 | 480 | 404 | 348 | 302 | 257 | 211 | 165 |
| 4,600 | 4,640 | 795 | 719 | 643 | 566 | 490 | 414 | 354 | 308 | 263 | 217 | 171 |
| 4,640 | 4,680 | 805 | 729 | 653 | 576 | 500 | 424 | 360 | 314 | 269 | 223 | 177 |
| 4,680 | 4,720 | 815 | 739 | 663 | 586 | 510 | 434 | 366 | 320 | 275 | 229 | 183 |
| 4,720 | 4,760 | 825 | 749 | 673 | 596 | 520 | 444 | 372 | 326 | 281 | 235 | 189 |
| 4,760 | 4,800 | 835 | 759 | 683 | 606 | 530 | 454 | 378 | 332 | 287 | 241 | 195 |
| 4,800 | 4,840 | 845 | 769 | 693 | 616 | 540 | 464 | 388 | 338 | 293 | 247 | 201 |
| 4,840 | 4,880 | 855 | 779 | 703 | 626 | 550 | 474 | 398 | 344 | 299 | 253 | 207 |
| 4,880 | 4,920 | 865 | 789 | 713 | 636 | 560 | 484 | 408 | 350 | 305 | 259 | 213 |
| 4,920 | 4,960 | 875 | 799 | 723 | 646 | 570 | 494 | 418 | 356 | 311 | 265 | 219 |
| 4,960 | 5,000 | 885 | 809 | 733 | 656 | 580 | 504 | 428 | 362 | 317 | 271 | 225 |
| 5,000 | 5,040 | 895 | 819 | 743 | 666 | 590 | 514 | 438 | 368 | 323 | 277 | 231 |
| 5,040 | 5,080 | 905 | 829 | 753 | 676 | 600 | 524 | 448 | 374 | 329 | 283 | 237 |
| $5,080 and over | Use Table 4(a) for a SINGLE person on page 38. Also see the instructions on page 36. | |||||||||||
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $680 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 680 | 720 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 760 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 800 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 840 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 880 | 19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 920 | 23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 960 | 27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 960 | 1,000 | 31 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,000 | 1,040 | 35 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,040 | 1,080 | 39 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,080 | 1,120 | 43 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,120 | 1,160 | 47 | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,160 | 1,200 | 51 | 21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,200 | 1,240 | 55 | 25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,240 | 1,280 | 59 | 29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,280 | 1,320 | 63 | 33 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,320 | 1,360 | 67 | 37 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,360 | 1,400 | 71 | 41 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,400 | 1,440 | 75 | 45 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,440 | 1,480 | 79 | 49 | 19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,480 | 1,520 | 83 | 53 | 23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,520 | 1,560 | 87 | 57 | 27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,560 | 1,600 | 91 | 61 | 31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,600 | 1,640 | 95 | 65 | 35 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,640 | 1,680 | 99 | 69 | 39 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,680 | 1,720 | 103 | 73 | 43 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,720 | 1,760 | 107 | 77 | 47 | 16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,760 | 1,800 | 111 | 81 | 51 | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,800 | 1,840 | 115 | 85 | 55 | 24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,840 | 1,880 | 119 | 89 | 59 | 28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,880 | 1,920 | 123 | 93 | 63 | 32 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,920 | 1,960 | 127 | 97 | 67 | 36 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,960 | 2,000 | 131 | 101 | 71 | 40 | 10 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2,000 | 2,040 | 137 | 105 | 75 | 44 | 14 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2,040 | 2,080 | 143 | 109 | 79 | 48 | 18 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2,080 | 2,120 | 149 | 113 | 83 | 52 | 22 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2,120 | 2,160 | 155 | 117 | 87 | 56 | 26 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2,160 | 2,200 | 161 | 121 | 91 | 60 | 30 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2,200 | 2,240 | 167 | 125 | 95 | 64 | 34 | 3 | 0 | 0 | 0 | 0 | 0 |
| 2,240 | 2,280 | 173 | 129 | 99 | 68 | 38 | 7 | 0 | 0 | 0 | 0 | 0 |
| 2,280 | 2,320 | 179 | 133 | 103 | 72 | 42 | 11 | 0 | 0 | 0 | 0 | 0 |
| 2,320 | 2,360 | 185 | 139 | 107 | 76 | 46 | 15 | 0 | 0 | 0 | 0 | 0 |
| 2,360 | 2,400 | 191 | 145 | 111 | 80 | 50 | 19 | 0 | 0 | 0 | 0 | 0 |
| 2,400 | 2,440 | 197 | 151 | 115 | 84 | 54 | 23 | 0 | 0 | 0 | 0 | 0 |
| 2,440 | 2,480 | 203 | 157 | 119 | 88 | 58 | 27 | 0 | 0 | 0 | 0 | 0 |
| 2,480 | 2,520 | 209 | 163 | 123 | 92 | 62 | 31 | 1 | 0 | 0 | 0 | 0 |
| 2,520 | 2,560 | 215 | 169 | 127 | 96 | 66 | 35 | 5 | 0 | 0 | 0 | 0 |
| 2,560 | 2,600 | 221 | 175 | 131 | 100 | 70 | 39 | 9 | 0 | 0 | 0 | 0 |
| 2,600 | 2,640 | 227 | 181 | 135 | 104 | 74 | 43 | 13 | 0 | 0 | 0 | 0 |
| 2,640 | 2,680 | 233 | 187 | 141 | 108 | 78 | 47 | 17 | 0 | 0 | 0 | 0 |
| 2,680 | 2,720 | 239 | 193 | 147 | 112 | 82 | 51 | 21 | 0 | 0 | 0 | 0 |
| 2,720 | 2,760 | 245 | 199 | 153 | 116 | 86 | 55 | 25 | 0 | 0 | 0 | 0 |
| 2,760 | 2,800 | 251 | 205 | 159 | 120 | 90 | 59 | 29 | 0 | 0 | 0 | 0 |
| 2,800 | 2,840 | 257 | 211 | 165 | 124 | 94 | 63 | 33 | 2 | 0 | 0 | 0 |
| 2,840 | 2,880 | 263 | 217 | 171 | 128 | 98 | 67 | 37 | 6 | 0 | 0 | 0 |
| 2,880 | 2,920 | 269 | 223 | 177 | 132 | 102 | 71 | 41 | 10 | 0 | 0 | 0 |
| 2,920 | 2,960 | 275 | 229 | 183 | 138 | 106 | 75 | 45 | 14 | 0 | 0 | 0 |
| 2,960 | 3,000 | 281 | 235 | 189 | 144 | 110 | 79 | 49 | 18 | 0 | 0 | 0 |
| 3,000 | 3,040 | 287 | 241 | 195 | 150 | 114 | 83 | 53 | 22 | 0 | 0 | 0 |
| 3,040 | 3,080 | 293 | 247 | 201 | 156 | 118 | 87 | 57 | 26 | 0 | 0 | 0 |
| 3,080 | 3,120 | 299 | 253 | 207 | 162 | 122 | 91 | 61 | 30 | 0 | 0 | 0 |
| 3,120 | 3,160 | 305 | 259 | 213 | 168 | 126 | 95 | 65 | 34 | 4 | 0 | 0 |
| 3,160 | 3,200 | 311 | 265 | 219 | 174 | 130 | 99 | 69 | 38 | 8 | 0 | 0 |
| 3,200 | 3,240 | 317 | 271 | 225 | 180 | 134 | 103 | 73 | 42 | 12 | 0 | 0 |
| 3,240 | 3,280 | 323 | 277 | 231 | 186 | 140 | 107 | 77 | 46 | 16 | 0 | 0 |
| 3,280 | 3,320 | 329 | 283 | 237 | 192 | 146 | 111 | 81 | 50 | 20 | 0 | 0 |
| 3,320 | 3,360 | 335 | 289 | 243 | 198 | 152 | 115 | 85 | 54 | 24 | 0 | 0 |
| 3,360 | 3,400 | 341 | 295 | 249 | 204 | 158 | 119 | 89 | 58 | 28 | 0 | 0 |
| 3,400 | 3,440 | 347 | 301 | 255 | 210 | 164 | 123 | 93 | 62 | 32 | 2 | 0 |
| 3,440 | 3,480 | 353 | 307 | 261 | 216 | 170 | 127 | 97 | 66 | 36 | 6 | 0 |
| 3,480 | 3,520 | 359 | 313 | 267 | 222 | 176 | 131 | 101 | 70 | 40 | 10 | 0 |
| 3,520 | 3,560 | 365 | 319 | 273 | 228 | 182 | 136 | 105 | 74 | 44 | 14 | 0 |
| 3,560 | 3,600 | 371 | 325 | 279 | 234 | 188 | 142 | 109 | 78 | 48 | 18 | 0 |
| 3,600 | 3,640 | 377 | 331 | 285 | 240 | 194 | 148 | 113 | 82 | 52 | 22 | 0 |
| $3,640 | $3,680 | $383 | $337 | $291 | $246 | $200 | $154 | $117 | $86 | $56 | $26 | $0 |
| 3,680 | 3,720 | 389 | 343 | 297 | 252 | 206 | 160 | 121 | 90 | 60 | 30 | 0 |
| 3,720 | 3,760 | 395 | 349 | 303 | 258 | 212 | 166 | 125 | 94 | 64 | 34 | 3 |
| 3,760 | 3,800 | 401 | 355 | 309 | 264 | 218 | 172 | 129 | 98 | 68 | 38 | 7 |
| 3,800 | 3,840 | 407 | 361 | 315 | 270 | 224 | 178 | 133 | 102 | 72 | 42 | 11 |
| 3,840 | 3,880 | 413 | 367 | 321 | 276 | 230 | 184 | 139 | 106 | 76 | 46 | 15 |
| 3,880 | 3,920 | 419 | 373 | 327 | 282 | 236 | 190 | 145 | 110 | 80 | 50 | 19 |
| 3,920 | 3,960 | 425 | 379 | 333 | 288 | 242 | 196 | 151 | 114 | 84 | 54 | 23 |
| 3,960 | 4,000 | 431 | 385 | 339 | 294 | 248 | 202 | 157 | 118 | 88 | 58 | 27 |
| 4,000 | 4,040 | 437 | 391 | 345 | 300 | 254 | 208 | 163 | 122 | 92 | 62 | 31 |
| 4,040 | 4,080 | 443 | 397 | 351 | 306 | 260 | 214 | 169 | 126 | 96 | 66 | 35 |
| 4,080 | 4,120 | 449 | 403 | 357 | 312 | 266 | 220 | 175 | 130 | 100 | 70 | 39 |
| 4,120 | 4,160 | 455 | 409 | 363 | 318 | 272 | 226 | 181 | 135 | 104 | 74 | 43 |
| 4,160 | 4,200 | 461 | 415 | 369 | 324 | 278 | 232 | 187 | 141 | 108 | 78 | 47 |
| 4,200 | 4,240 | 467 | 421 | 375 | 330 | 284 | 238 | 193 | 147 | 112 | 82 | 51 |
| 4,240 | 4,280 | 473 | 427 | 381 | 336 | 290 | 244 | 199 | 153 | 116 | 86 | 55 |
| 4,280 | 4,320 | 479 | 433 | 387 | 342 | 296 | 250 | 205 | 159 | 120 | 90 | 59 |
| 4,320 | 4,360 | 485 | 439 | 393 | 348 | 302 | 256 | 211 | 165 | 124 | 94 | 63 |
| 4,360 | 4,400 | 491 | 445 | 399 | 354 | 308 | 262 | 217 | 171 | 128 | 98 | 67 |
| 4,400 | 4,440 | 497 | 451 | 405 | 360 | 314 | 268 | 223 | 177 | 132 | 102 | 71 |
| 4,440 | 4,480 | 503 | 457 | 411 | 366 | 320 | 274 | 229 | 183 | 138 | 106 | 75 |
| 4,480 | 4,520 | 509 | 463 | 417 | 372 | 326 | 280 | 235 | 189 | 144 | 110 | 79 |
| 4,520 | 4,560 | 515 | 469 | 423 | 378 | 332 | 286 | 241 | 195 | 150 | 114 | 83 |
| 4,560 | 4,600 | 521 | 475 | 429 | 384 | 338 | 292 | 247 | 201 | 156 | 118 | 87 |
| 4,600 | 4,640 | 527 | 481 | 435 | 390 | 344 | 298 | 253 | 207 | 162 | 122 | 91 |
| 4,640 | 4,680 | 533 | 487 | 441 | 396 | 350 | 304 | 259 | 213 | 168 | 126 | 95 |
| 4,680 | 4,720 | 539 | 493 | 447 | 402 | 356 | 310 | 265 | 219 | 174 | 130 | 99 |
| 4,720 | 4,760 | 545 | 499 | 453 | 408 | 362 | 316 | 271 | 225 | 180 | 134 | 103 |
| 4,760 | 4,800 | 551 | 505 | 459 | 414 | 368 | 322 | 277 | 231 | 186 | 140 | 107 |
| 4,800 | 4,840 | 557 | 511 | 465 | 420 | 374 | 328 | 283 | 237 | 192 | 146 | 111 |
| 4,840 | 4,880 | 563 | 517 | 471 | 426 | 380 | 334 | 289 | 243 | 198 | 152 | 115 |
| 4,880 | 4,920 | 569 | 523 | 477 | 432 | 386 | 340 | 295 | 249 | 204 | 158 | 119 |
| 4,920 | 4,960 | 575 | 529 | 483 | 438 | 392 | 346 | 301 | 255 | 210 | 164 | 123 |
| 4,960 | 5,000 | 581 | 535 | 489 | 444 | 398 | 352 | 307 | 261 | 216 | 170 | 127 |
| 5,000 | 5,040 | 587 | 541 | 495 | 450 | 404 | 358 | 313 | 267 | 222 | 176 | 131 |
| 5,040 | 5,080 | 593 | 547 | 501 | 456 | 410 | 364 | 319 | 273 | 228 | 182 | 136 |
| 5,080 | 5,120 | 599 | 553 | 507 | 462 | 416 | 370 | 325 | 279 | 234 | 188 | 142 |
| 5,120 | 5,160 | 605 | 559 | 513 | 468 | 422 | 376 | 331 | 285 | 240 | 194 | 148 |
| 5,160 | 5,200 | 611 | 565 | 519 | 474 | 428 | 382 | 337 | 291 | 246 | 200 | 154 |
| 5,200 | 5,240 | 617 | 571 | 525 | 480 | 434 | 388 | 343 | 297 | 252 | 206 | 160 |
| 5,240 | 5,280 | 623 | 577 | 531 | 486 | 440 | 394 | 349 | 303 | 258 | 212 | 166 |
| 5,280 | 5,320 | 629 | 583 | 537 | 492 | 446 | 400 | 355 | 309 | 264 | 218 | 172 |
| 5,320 | 5,360 | 635 | 589 | 543 | 498 | 452 | 406 | 361 | 315 | 270 | 224 | 178 |
| 5,360 | 5,400 | 641 | 595 | 549 | 504 | 458 | 412 | 367 | 321 | 276 | 230 | 184 |
| 5,400 | 5,440 | 647 | 601 | 555 | 510 | 464 | 418 | 373 | 327 | 282 | 236 | 190 |
| 5,440 | 5,480 | 653 | 607 | 561 | 516 | 470 | 424 | 379 | 333 | 288 | 242 | 196 |
| 5,480 | 5,520 | 659 | 613 | 567 | 522 | 476 | 430 | 385 | 339 | 294 | 248 | 202 |
| 5,520 | 5,560 | 665 | 619 | 573 | 528 | 482 | 436 | 391 | 345 | 300 | 254 | 208 |
| 5,560 | 5,600 | 671 | 625 | 579 | 534 | 488 | 442 | 397 | 351 | 306 | 260 | 214 |
| 5,600 | 5,640 | 677 | 631 | 585 | 540 | 494 | 448 | 403 | 357 | 312 | 266 | 220 |
| 5,640 | 5,680 | 683 | 637 | 591 | 546 | 500 | 454 | 409 | 363 | 318 | 272 | 226 |
| 5,680 | 5,720 | 689 | 643 | 597 | 552 | 506 | 460 | 415 | 369 | 324 | 278 | 232 |
| 5,720 | 5,760 | 695 | 649 | 603 | 558 | 512 | 466 | 421 | 375 | 330 | 284 | 238 |
| 5,760 | 5,800 | 701 | 655 | 609 | 564 | 518 | 472 | 427 | 381 | 336 | 290 | 244 |
| 5,800 | 5,840 | 707 | 661 | 615 | 570 | 524 | 478 | 433 | 387 | 342 | 296 | 250 |
| 5,840 | 5,880 | 713 | 667 | 621 | 576 | 530 | 484 | 439 | 393 | 348 | 302 | 256 |
| $5,880 and over | Use Table 4(b) for a MARRIED person on page 38. Also see the instructions on page 36. | |||||||||||
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $15 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 15 | 18 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 18 | 21 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 21 | 24 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 24 | 27 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 27 | 30 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 30 | 33 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 33 | 36 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 36 | 39 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 39 | 42 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 42 | 45 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 45 | 48 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 48 | 51 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 51 | 54 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 54 | 57 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 57 | 60 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 60 | 63 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 63 | 66 | 7 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 66 | 69 | 7 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 69 | 72 | 8 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 72 | 75 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 75 | 78 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 78 | 81 | 9 | 7 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 81 | 84 | 9 | 7 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 84 | 87 | 10 | 8 | 6 | 3 | 2 | 1 | 0 | 0 | 0 | 0 | 0 |
| 87 | 90 | 10 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 |
| 90 | 93 | 11 | 9 | 6 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 |
| 93 | 96 | 11 | 9 | 7 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 |
| 96 | 99 | 12 | 10 | 7 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 |
| 99 | 102 | 12 | 10 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 |
| 102 | 105 | 13 | 10 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 |
| 105 | 108 | 13 | 11 | 9 | 7 | 5 | 3 | 1 | 0 | 0 | 0 | 0 |
| 108 | 111 | 13 | 11 | 9 | 7 | 5 | 3 | 2 | 0 | 0 | 0 | 0 |
| 111 | 114 | 14 | 12 | 10 | 8 | 5 | 3 | 2 | 0 | 0 | 0 | 0 |
| 114 | 117 | 14 | 12 | 10 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 |
| 117 | 120 | 15 | 13 | 11 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 |
| 120 | 123 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 1 | 0 | 0 | 0 |
| 123 | 126 | 16 | 14 | 11 | 9 | 7 | 5 | 3 | 2 | 0 | 0 | 0 |
| 126 | 129 | 16 | 14 | 12 | 10 | 8 | 6 | 3 | 2 | 1 | 0 | 0 |
| 129 | 132 | 17 | 14 | 12 | 10 | 8 | 6 | 4 | 2 | 1 | 0 | 0 |
| 132 | 135 | 17 | 15 | 13 | 11 | 9 | 6 | 4 | 3 | 1 | 0 | 0 |
| 135 | 138 | 17 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 1 | 0 | 0 |
| 138 | 141 | 18 | 16 | 14 | 12 | 9 | 7 | 5 | 3 | 2 | 0 | 0 |
| 141 | 144 | 19 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 2 | 1 | 0 |
| 144 | 147 | 20 | 17 | 15 | 12 | 10 | 8 | 6 | 4 | 2 | 1 | 0 |
| 147 | 150 | 20 | 17 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 1 | 0 |
| 150 | 153 | 21 | 18 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 1 | 0 |
| 153 | 156 | 22 | 18 | 16 | 14 | 12 | 10 | 8 | 5 | 3 | 2 | 0 |
| 156 | 159 | 23 | 19 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 2 | 1 |
| 159 | 162 | 23 | 20 | 17 | 15 | 13 | 11 | 8 | 6 | 4 | 2 | 1 |
| 162 | 165 | 24 | 21 | 17 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 1 |
| 165 | 168 | 25 | 21 | 18 | 16 | 14 | 11 | 9 | 7 | 5 | 3 | 2 |
| 168 | 171 | 26 | 22 | 19 | 16 | 14 | 12 | 10 | 8 | 6 | 3 | 2 |
| 171 | 174 | 26 | 23 | 19 | 17 | 14 | 12 | 10 | 8 | 6 | 4 | 2 |
| 174 | 177 | 27 | 24 | 20 | 17 | 15 | 13 | 11 | 9 | 6 | 4 | 2 |
| 177 | 180 | 28 | 24 | 21 | 17 | 15 | 13 | 11 | 9 | 7 | 5 | 3 |
| 180 | 183 | 29 | 25 | 22 | 18 | 16 | 14 | 12 | 9 | 7 | 5 | 3 |
| 183 | 186 | 29 | 26 | 22 | 19 | 16 | 14 | 12 | 10 | 8 | 6 | 4 |
| 186 | 189 | 30 | 27 | 23 | 20 | 17 | 15 | 12 | 10 | 8 | 6 | 4 |
| 189 | 192 | 31 | 27 | 24 | 20 | 17 | 15 | 13 | 11 | 9 | 7 | 4 |
| 192 | 195 | 32 | 28 | 25 | 21 | 18 | 15 | 13 | 11 | 9 | 7 | 5 |
| 195 | 198 | 32 | 29 | 25 | 22 | 18 | 16 | 14 | 12 | 10 | 8 | 5 |
| 198 | 201 | 33 | 30 | 26 | 23 | 19 | 16 | 14 | 12 | 10 | 8 | 6 |
| 201 | 204 | 34 | 30 | 27 | 23 | 20 | 17 | 15 | 13 | 11 | 8 | 6 |
| 204 | 207 | 35 | 31 | 28 | 24 | 21 | 17 | 15 | 13 | 11 | 9 | 7 |
| 207 | 210 | 35 | 32 | 28 | 25 | 21 | 18 | 16 | 14 | 11 | 9 | 7 |
| 210 | 213 | 36 | 33 | 29 | 26 | 22 | 19 | 16 | 14 | 12 | 10 | 8 |
| 213 | 216 | 37 | 33 | 30 | 26 | 23 | 19 | 17 | 14 | 12 | 10 | 8 |
| 216 | 219 | 38 | 34 | 31 | 27 | 24 | 20 | 17 | 15 | 13 | 11 | 9 |
| 219 | 222 | 38 | 35 | 31 | 28 | 24 | 21 | 17 | 15 | 13 | 11 | 9 |
| 222 | 225 | 39 | 36 | 32 | 29 | 25 | 22 | 18 | 16 | 14 | 12 | 9 |
| 225 | 228 | 40 | 36 | 33 | 29 | 26 | 22 | 19 | 16 | 14 | 12 | 10 |
| 228 | 231 | 41 | 37 | 34 | 30 | 27 | 23 | 20 | 17 | 15 | 12 | 10 |
| 231 | 234 | 41 | 38 | 34 | 31 | 27 | 24 | 20 | 17 | 15 | 13 | 11 |
| 234 | 237 | 42 | 39 | 35 | 32 | 28 | 25 | 21 | 18 | 15 | 13 | 11 |
| $237 | $240 | $43 | $39 | $36 | $32 | $29 | $25 | $22 | $18 | $16 | $14 | $12 |
| 240 | 243 | 44 | 40 | 37 | 33 | 30 | 26 | 23 | 19 | 16 | 14 | 12 |
| 243 | 246 | 44 | 41 | 37 | 34 | 30 | 27 | 23 | 20 | 17 | 15 | 13 |
| 246 | 249 | 45 | 42 | 38 | 35 | 31 | 28 | 24 | 21 | 17 | 15 | 13 |
| 249 | 252 | 46 | 42 | 39 | 35 | 32 | 28 | 25 | 21 | 18 | 16 | 13 |
| 252 | 255 | 47 | 43 | 40 | 36 | 33 | 29 | 26 | 22 | 19 | 16 | 14 |
| 255 | 258 | 47 | 44 | 40 | 37 | 33 | 30 | 26 | 23 | 19 | 17 | 14 |
| 258 | 261 | 48 | 45 | 41 | 38 | 34 | 31 | 27 | 24 | 20 | 17 | 15 |
| 261 | 264 | 49 | 45 | 42 | 38 | 35 | 31 | 28 | 24 | 21 | 17 | 15 |
| 264 | 267 | 50 | 46 | 43 | 39 | 36 | 32 | 29 | 25 | 22 | 18 | 16 |
| 267 | 270 | 50 | 47 | 43 | 40 | 36 | 33 | 29 | 26 | 22 | 19 | 16 |
| 270 | 273 | 51 | 48 | 44 | 41 | 37 | 34 | 30 | 27 | 23 | 20 | 17 |
| 273 | 276 | 52 | 48 | 45 | 41 | 38 | 34 | 31 | 27 | 24 | 20 | 17 |
| 276 | 279 | 53 | 49 | 46 | 42 | 39 | 35 | 32 | 28 | 25 | 21 | 18 |
| 279 | 282 | 53 | 50 | 46 | 43 | 39 | 36 | 32 | 29 | 25 | 22 | 18 |
| 282 | 285 | 54 | 51 | 47 | 44 | 40 | 37 | 33 | 30 | 26 | 23 | 19 |
| 285 | 288 | 55 | 51 | 48 | 44 | 41 | 37 | 34 | 30 | 27 | 23 | 20 |
| 288 | 291 | 56 | 52 | 49 | 45 | 42 | 38 | 35 | 31 | 28 | 24 | 21 |
| 291 | 294 | 56 | 53 | 49 | 46 | 42 | 39 | 35 | 32 | 28 | 25 | 21 |
| 294 | 297 | 57 | 54 | 50 | 47 | 43 | 40 | 36 | 33 | 29 | 26 | 22 |
| 297 | 300 | 58 | 54 | 51 | 47 | 44 | 40 | 37 | 33 | 30 | 26 | 23 |
| 300 | 303 | 59 | 55 | 52 | 48 | 45 | 41 | 38 | 34 | 31 | 27 | 24 |
| 303 | 306 | 59 | 56 | 52 | 49 | 45 | 42 | 38 | 35 | 31 | 28 | 24 |
| 306 | 309 | 60 | 57 | 53 | 50 | 46 | 43 | 39 | 36 | 32 | 29 | 25 |
| 309 | 312 | 61 | 57 | 54 | 50 | 47 | 43 | 40 | 36 | 33 | 29 | 26 |
| 312 | 315 | 62 | 58 | 55 | 51 | 48 | 44 | 41 | 37 | 34 | 30 | 27 |
| 315 | 318 | 62 | 59 | 55 | 52 | 48 | 45 | 41 | 38 | 34 | 31 | 27 |
| 318 | 321 | 63 | 60 | 56 | 53 | 49 | 46 | 42 | 39 | 35 | 32 | 28 |
| 321 | 324 | 64 | 60 | 57 | 53 | 50 | 46 | 43 | 39 | 36 | 32 | 29 |
| 324 | 327 | 65 | 61 | 58 | 54 | 51 | 47 | 44 | 40 | 37 | 33 | 30 |
| 327 | 330 | 66 | 62 | 58 | 55 | 51 | 48 | 44 | 41 | 37 | 34 | 30 |
| 330 | 333 | 66 | 63 | 59 | 56 | 52 | 49 | 45 | 42 | 38 | 35 | 31 |
| 333 | 336 | 67 | 63 | 60 | 56 | 53 | 49 | 46 | 42 | 39 | 35 | 32 |
| 336 | 339 | 68 | 64 | 61 | 57 | 54 | 50 | 47 | 43 | 40 | 36 | 33 |
| 339 | 341 | 69 | 65 | 61 | 58 | 54 | 51 | 47 | 44 | 40 | 37 | 33 |
| 341 | 343 | 69 | 65 | 62 | 58 | 55 | 51 | 48 | 44 | 41 | 37 | 34 |
| 343 | 345 | 70 | 66 | 62 | 59 | 55 | 52 | 48 | 45 | 41 | 38 | 34 |
| 345 | 347 | 71 | 67 | 63 | 59 | 56 | 52 | 49 | 45 | 42 | 38 | 35 |
| 347 | 349 | 71 | 67 | 63 | 60 | 56 | 53 | 49 | 46 | 42 | 39 | 35 |
| 349 | 351 | 72 | 68 | 64 | 60 | 57 | 53 | 50 | 46 | 43 | 39 | 36 |
| 351 | 353 | 72 | 68 | 64 | 61 | 57 | 54 | 50 | 47 | 43 | 40 | 36 |
| 353 | 355 | 73 | 69 | 65 | 61 | 58 | 54 | 51 | 47 | 44 | 40 | 37 |
| 355 | 357 | 73 | 69 | 65 | 62 | 58 | 55 | 51 | 48 | 44 | 41 | 37 |
| 357 | 359 | 74 | 70 | 66 | 62 | 59 | 55 | 52 | 48 | 45 | 41 | 38 |
| 359 | 361 | 74 | 71 | 67 | 63 | 59 | 56 | 52 | 49 | 45 | 42 | 38 |
| 361 | 363 | 75 | 71 | 67 | 63 | 60 | 56 | 53 | 49 | 46 | 42 | 39 |
| 363 | 365 | 76 | 72 | 68 | 64 | 60 | 57 | 53 | 50 | 46 | 43 | 39 |
| 365 | 367 | 76 | 72 | 68 | 64 | 61 | 57 | 54 | 50 | 47 | 43 | 40 |
| 367 | 369 | 77 | 73 | 69 | 65 | 61 | 58 | 54 | 51 | 47 | 44 | 40 |
| 369 | 371 | 77 | 73 | 69 | 65 | 62 | 58 | 55 | 51 | 48 | 44 | 41 |
| 371 | 373 | 78 | 74 | 70 | 66 | 62 | 59 | 55 | 52 | 48 | 45 | 41 |
| 373 | 375 | 78 | 74 | 70 | 67 | 63 | 59 | 56 | 52 | 49 | 45 | 42 |
| 375 | 377 | 79 | 75 | 71 | 67 | 63 | 60 | 56 | 53 | 49 | 46 | 42 |
| 377 | 379 | 79 | 76 | 72 | 68 | 64 | 60 | 57 | 53 | 50 | 46 | 43 |
| 379 | 381 | 80 | 76 | 72 | 68 | 64 | 61 | 57 | 54 | 50 | 47 | 43 |
| 381 | 383 | 81 | 77 | 73 | 69 | 65 | 61 | 58 | 54 | 51 | 47 | 44 |
| 383 | 385 | 81 | 77 | 73 | 69 | 65 | 62 | 58 | 55 | 51 | 48 | 44 |
| 385 | 387 | 82 | 78 | 74 | 70 | 66 | 62 | 59 | 55 | 52 | 48 | 45 |
| 387 | 389 | 82 | 78 | 74 | 70 | 67 | 63 | 59 | 56 | 52 | 49 | 45 |
| 389 | 391 | 83 | 79 | 75 | 71 | 67 | 63 | 60 | 56 | 53 | 49 | 46 |
| $391 and over | Use Table 8(a) for a SINGLE person on page 39. Also see the instructions on page 36. | |||||||||||
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $36 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 36 | 39 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 39 | 42 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 42 | 45 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 45 | 48 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 48 | 51 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 51 | 54 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 54 | 57 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 57 | 60 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 60 | 63 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 63 | 66 | 3 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 66 | 69 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 69 | 72 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 72 | 75 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 75 | 78 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 78 | 81 | 5 | 3 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 81 | 84 | 5 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 84 | 87 | 5 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 87 | 90 | 6 | 4 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 90 | 93 | 6 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 93 | 96 | 6 | 5 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 96 | 99 | 7 | 5 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 99 | 102 | 7 | 6 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 102 | 105 | 8 | 6 | 4 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 105 | 108 | 8 | 6 | 5 | 3 | 2 | 1 | 0 | 0 | 0 | 0 | 0 |
| 108 | 111 | 9 | 7 | 5 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 |
| 111 | 114 | 9 | 7 | 5 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 |
| 114 | 117 | 10 | 8 | 6 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 |
| 117 | 120 | 10 | 8 | 6 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 |
| 120 | 123 | 11 | 8 | 6 | 5 | 3 | 2 | 1 | 0 | 0 | 0 | 0 |
| 123 | 126 | 11 | 9 | 7 | 5 | 4 | 2 | 1 | 0 | 0 | 0 | 0 |
| 126 | 129 | 11 | 9 | 7 | 5 | 4 | 3 | 1 | 0 | 0 | 0 | 0 |
| 129 | 132 | 12 | 10 | 8 | 6 | 4 | 3 | 2 | 0 | 0 | 0 | 0 |
| 132 | 135 | 12 | 10 | 8 | 6 | 5 | 3 | 2 | 0 | 0 | 0 | 0 |
| 135 | 138 | 13 | 11 | 9 | 6 | 5 | 4 | 2 | 1 | 0 | 0 | 0 |
| 138 | 141 | 13 | 11 | 9 | 7 | 5 | 4 | 2 | 1 | 0 | 0 | 0 |
| 141 | 144 | 14 | 12 | 9 | 7 | 6 | 4 | 3 | 1 | 0 | 0 | 0 |
| 144 | 147 | 14 | 12 | 10 | 8 | 6 | 4 | 3 | 2 | 0 | 0 | 0 |
| 147 | 150 | 15 | 12 | 10 | 8 | 6 | 5 | 3 | 2 | 1 | 0 | 0 |
| 150 | 153 | 15 | 13 | 11 | 9 | 7 | 5 | 4 | 2 | 1 | 0 | 0 |
| 153 | 156 | 15 | 13 | 11 | 9 | 7 | 5 | 4 | 3 | 1 | 0 | 0 |
| 156 | 159 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 3 | 1 | 0 | 0 |
| 159 | 162 | 16 | 14 | 12 | 10 | 8 | 6 | 5 | 3 | 2 | 0 | 0 |
| 162 | 165 | 17 | 15 | 13 | 11 | 8 | 6 | 5 | 3 | 2 | 1 | 0 |
| 165 | 168 | 17 | 15 | 13 | 11 | 9 | 7 | 5 | 4 | 2 | 1 | 0 |
| 168 | 171 | 18 | 16 | 14 | 11 | 9 | 7 | 5 | 4 | 3 | 1 | 0 |
| 171 | 174 | 18 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 3 | 2 | 0 |
| 174 | 177 | 19 | 17 | 14 | 12 | 10 | 8 | 6 | 5 | 3 | 2 | 0 |
| 177 | 180 | 19 | 17 | 15 | 13 | 11 | 9 | 6 | 5 | 4 | 2 | 1 |
| 180 | 183 | 20 | 17 | 15 | 13 | 11 | 9 | 7 | 5 | 4 | 2 | 1 |
| 183 | 186 | 20 | 18 | 16 | 14 | 12 | 9 | 7 | 6 | 4 | 3 | 1 |
| 186 | 189 | 20 | 18 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 3 | 2 |
| 189 | 192 | 21 | 19 | 17 | 15 | 12 | 10 | 8 | 6 | 5 | 3 | 2 |
| 192 | 195 | 21 | 19 | 17 | 15 | 13 | 11 | 9 | 7 | 5 | 4 | 2 |
| 195 | 198 | 22 | 20 | 18 | 15 | 13 | 11 | 9 | 7 | 5 | 4 | 3 |
| 198 | 201 | 22 | 20 | 18 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 3 |
| 201 | 204 | 23 | 21 | 18 | 16 | 14 | 12 | 10 | 8 | 6 | 5 | 3 |
| 204 | 207 | 23 | 21 | 19 | 17 | 15 | 13 | 11 | 8 | 6 | 5 | 3 |
| 207 | 210 | 24 | 21 | 19 | 17 | 15 | 13 | 11 | 9 | 7 | 5 | 4 |
| 210 | 213 | 24 | 22 | 20 | 18 | 16 | 14 | 11 | 9 | 7 | 5 | 4 |
| 213 | 216 | 24 | 22 | 20 | 18 | 16 | 14 | 12 | 10 | 8 | 6 | 4 |
| 216 | 219 | 25 | 23 | 21 | 19 | 17 | 14 | 12 | 10 | 8 | 6 | 5 |
| 219 | 222 | 25 | 23 | 21 | 19 | 17 | 15 | 13 | 11 | 9 | 6 | 5 |
| 222 | 225 | 26 | 24 | 22 | 20 | 17 | 15 | 13 | 11 | 9 | 7 | 5 |
| 225 | 228 | 26 | 24 | 22 | 20 | 18 | 16 | 14 | 12 | 9 | 7 | 6 |
| 228 | 231 | 27 | 25 | 23 | 20 | 18 | 16 | 14 | 12 | 10 | 8 | 6 |
| 231 | 234 | 27 | 25 | 23 | 21 | 19 | 17 | 15 | 12 | 10 | 8 | 6 |
| 234 | 237 | 28 | 26 | 23 | 21 | 19 | 17 | 15 | 13 | 11 | 9 | 7 |
| 237 | 240 | 28 | 26 | 24 | 22 | 20 | 18 | 15 | 13 | 11 | 9 | 7 |
| 240 | 243 | 29 | 26 | 24 | 22 | 20 | 18 | 16 | 14 | 12 | 10 | 7 |
| 243 | 246 | 29 | 27 | 25 | 23 | 21 | 18 | 16 | 14 | 12 | 10 | 8 |
| 246 | 249 | 29 | 27 | 25 | 23 | 21 | 19 | 17 | 15 | 13 | 10 | 8 |
| 249 | 252 | 30 | 28 | 26 | 24 | 21 | 19 | 17 | 15 | 13 | 11 | 9 |
| 252 | 255 | 30 | 28 | 26 | 24 | 22 | 20 | 18 | 16 | 13 | 11 | 9 |
| 255 | 258 | 31 | 29 | 27 | 24 | 22 | 20 | 18 | 16 | 14 | 12 | 10 |
| $258 | $261 | $31 | $29 | $27 | $25 | $23 | $21 | $19 | $17 | $14 | $12 | $10 |
| 261 | 264 | 32 | 30 | 27 | 25 | 23 | 21 | 19 | 17 | 15 | 13 | 11 |
| 264 | 267 | 32 | 30 | 28 | 26 | 24 | 22 | 20 | 17 | 15 | 13 | 11 |
| 267 | 270 | 33 | 30 | 28 | 26 | 24 | 22 | 20 | 18 | 16 | 14 | 12 |
| 270 | 273 | 33 | 31 | 29 | 27 | 25 | 23 | 20 | 18 | 16 | 14 | 12 |
| 273 | 276 | 33 | 31 | 29 | 27 | 25 | 23 | 21 | 19 | 17 | 15 | 12 |
| 276 | 279 | 34 | 32 | 30 | 28 | 26 | 23 | 21 | 19 | 17 | 15 | 13 |
| 279 | 282 | 34 | 32 | 30 | 28 | 26 | 24 | 22 | 20 | 18 | 15 | 13 |
| 282 | 285 | 35 | 33 | 31 | 29 | 26 | 24 | 22 | 20 | 18 | 16 | 14 |
| 285 | 288 | 35 | 33 | 31 | 29 | 27 | 25 | 23 | 21 | 18 | 16 | 14 |
| 288 | 291 | 36 | 34 | 32 | 29 | 27 | 25 | 23 | 21 | 19 | 17 | 15 |
| 291 | 294 | 36 | 34 | 32 | 30 | 28 | 26 | 24 | 21 | 19 | 17 | 15 |
| 294 | 297 | 37 | 35 | 32 | 30 | 28 | 26 | 24 | 22 | 20 | 18 | 16 |
| 297 | 300 | 38 | 35 | 33 | 31 | 29 | 27 | 24 | 22 | 20 | 18 | 16 |
| 300 | 303 | 39 | 35 | 33 | 31 | 29 | 27 | 25 | 23 | 21 | 19 | 16 |
| 303 | 306 | 39 | 36 | 34 | 32 | 30 | 27 | 25 | 23 | 21 | 19 | 17 |
| 306 | 309 | 40 | 37 | 34 | 32 | 30 | 28 | 26 | 24 | 22 | 19 | 17 |
| 309 | 312 | 41 | 37 | 35 | 33 | 30 | 28 | 26 | 24 | 22 | 20 | 18 |
| 312 | 315 | 42 | 38 | 35 | 33 | 31 | 29 | 27 | 25 | 22 | 20 | 18 |
| 315 | 318 | 42 | 39 | 36 | 33 | 31 | 29 | 27 | 25 | 23 | 21 | 19 |
| 318 | 321 | 43 | 40 | 36 | 34 | 32 | 30 | 28 | 26 | 23 | 21 | 19 |
| 321 | 324 | 44 | 40 | 37 | 34 | 32 | 30 | 28 | 26 | 24 | 22 | 20 |
| 324 | 327 | 45 | 41 | 38 | 35 | 33 | 31 | 29 | 26 | 24 | 22 | 20 |
| 327 | 330 | 45 | 42 | 38 | 35 | 33 | 31 | 29 | 27 | 25 | 23 | 21 |
| 330 | 333 | 46 | 43 | 39 | 36 | 34 | 32 | 29 | 27 | 25 | 23 | 21 |
| 333 | 336 | 47 | 43 | 40 | 36 | 34 | 32 | 30 | 28 | 26 | 24 | 21 |
| 336 | 339 | 48 | 44 | 41 | 37 | 35 | 32 | 30 | 28 | 26 | 24 | 22 |
| 339 | 341 | 48 | 45 | 41 | 38 | 35 | 33 | 31 | 29 | 26 | 24 | 22 |
| 341 | 343 | 49 | 45 | 42 | 38 | 35 | 33 | 31 | 29 | 27 | 25 | 23 |
| 343 | 345 | 49 | 46 | 42 | 39 | 35 | 33 | 31 | 29 | 27 | 25 | 23 |
| 345 | 347 | 50 | 46 | 43 | 39 | 36 | 34 | 32 | 29 | 27 | 25 | 23 |
| 347 | 349 | 50 | 47 | 43 | 40 | 36 | 34 | 32 | 30 | 28 | 26 | 23 |
| 349 | 351 | 51 | 47 | 44 | 40 | 37 | 34 | 32 | 30 | 28 | 26 | 24 |
| 351 | 353 | 51 | 48 | 44 | 41 | 37 | 35 | 32 | 30 | 28 | 26 | 24 |
| 353 | 355 | 52 | 48 | 45 | 41 | 38 | 35 | 33 | 31 | 29 | 26 | 24 |
| 355 | 357 | 52 | 49 | 45 | 42 | 38 | 35 | 33 | 31 | 29 | 27 | 25 |
| 357 | 359 | 53 | 49 | 46 | 42 | 39 | 35 | 33 | 31 | 29 | 27 | 25 |
| 359 | 361 | 53 | 50 | 46 | 43 | 39 | 36 | 34 | 32 | 29 | 27 | 25 |
| 361 | 363 | 54 | 50 | 47 | 43 | 40 | 36 | 34 | 32 | 30 | 28 | 26 |
| 363 | 365 | 54 | 51 | 47 | 44 | 40 | 37 | 34 | 32 | 30 | 28 | 26 |
| 365 | 367 | 55 | 51 | 48 | 44 | 41 | 37 | 35 | 32 | 30 | 28 | 26 |
| 367 | 369 | 55 | 52 | 48 | 45 | 41 | 38 | 35 | 33 | 31 | 29 | 26 |
| 369 | 371 | 56 | 52 | 49 | 45 | 42 | 38 | 35 | 33 | 31 | 29 | 27 |
| 371 | 373 | 56 | 53 | 49 | 46 | 42 | 39 | 35 | 33 | 31 | 29 | 27 |
| 373 | 375 | 57 | 53 | 50 | 46 | 43 | 39 | 36 | 34 | 32 | 29 | 27 |
| 375 | 377 | 57 | 54 | 50 | 47 | 43 | 40 | 36 | 34 | 32 | 30 | 28 |
| 377 | 379 | 58 | 54 | 51 | 47 | 44 | 40 | 37 | 34 | 32 | 30 | 28 |
| 379 | 381 | 58 | 55 | 51 | 48 | 44 | 41 | 37 | 35 | 32 | 30 | 28 |
| 381 | 383 | 59 | 55 | 52 | 48 | 45 | 41 | 38 | 35 | 33 | 31 | 29 |
| 383 | 385 | 59 | 56 | 52 | 49 | 45 | 42 | 38 | 35 | 33 | 31 | 29 |
| 385 | 387 | 60 | 56 | 53 | 49 | 46 | 42 | 39 | 35 | 33 | 31 | 29 |
| 387 | 389 | 60 | 57 | 53 | 50 | 46 | 43 | 39 | 36 | 34 | 32 | 29 |
| 389 | 391 | 61 | 57 | 54 | 50 | 47 | 43 | 40 | 36 | 34 | 32 | 30 |
| 391 | 393 | 61 | 58 | 54 | 51 | 47 | 44 | 40 | 37 | 34 | 32 | 30 |
| 393 | 395 | 62 | 58 | 55 | 51 | 48 | 44 | 41 | 37 | 35 | 32 | 30 |
| 395 | 397 | 62 | 59 | 55 | 52 | 48 | 45 | 41 | 38 | 35 | 33 | 31 |
| 397 | 399 | 63 | 59 | 56 | 52 | 49 | 45 | 42 | 38 | 35 | 33 | 31 |
| 399 | 401 | 63 | 60 | 56 | 53 | 49 | 46 | 42 | 39 | 35 | 33 | 31 |
| $401 and over | Use Table 8(b) for a MARRIED person on page 39. Also see the instructions on page 36. | |||||||||||
(For Wages Paid in 2009) |
| TABLE 1—WEEKLY Payroll Period | ||||||||
| (a) SINGLE or HEAD OF HOUSEHOLD | (b) MARRIED Without Spouse Filing Certificate | (c) MARRIED With Both Spouses Filing Certificate | ||||||
| If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | |||
| Over— | But not over— | Over— | But not over— | Over— | But not over— | |||
| $0 | $172 | 20.40% of wages | $0 | $172 | 20.40% of wages | $0 | $86 | 20.40% of wages |
| $172 | $315 | $35 | $172 | $375 | $35 | $86 | $187 | $18 |
| $315 | $35 less 9.588% of wages in excess of $315 | $375 | $35 less 9.588% of wages in excess of $375 | $187 | $18 less 9.588% of wages in excess of $187 | |||
| TABLE 2—BIWEEKLY Payroll Period | ||||||||
| (a) SINGLE or HEAD OF HOUSEHOLD | (b) MARRIED Without Spouse Filing Certificate | (c) MARRIED With Both Spouses Filing Certificate | ||||||
| If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | |||
| Over— | But not over— | Over— | But not over— | Over— | But not over— | |||
| $0 | $344 | 20.40% of wages | $0 | $344 | 20.40% of wages | $0 | $172 | 20.40% of wages |
| $344 | $631 | $70 | $344 | $751 | $70 | $172 | $375 | $35 |
| $631 | $70 less 9.588% of wages in excess of $631 | $751 | $70 less 9.588% of wages in excess of $751 | $375 | $35 less 9.588% of wages in excess of $375 | |||
| TABLE 3—SEMIMONTHLY Payroll Period | ||||||||
| (a) SINGLE or HEAD OF HOUSEHOLD | (b) MARRIED Without Spouse Filing Certificate | (c) MARRIED With Both Spouses Filing Certificate | ||||||
| If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | |||
| Over— | But not over— | Over— | But not over— | Over— | But not over— | |||
| $0 | $372 | 20.40% of wages | $0 | $372 | 20.40% of wages | $0 | $186 | 20.40% of wages |
| $372 | $684 | $76 | $372 | $814 | $76 | $186 | $407 | $38 |
| $684 | $76 less 9.588% of wages in excess of $684 | $814 | $76 less 9.588% of wages in excess of $814 | $407 | $38 less 9.588% of wages in excess of $407 | |||
| TABLE 4—MONTHLY Payroll Period | ||||||||
| (a) SINGLE or HEAD OF HOUSEHOLD | (b) MARRIED Without Spouse Filing Certificate | (c) MARRIED With Both Spouses Filing Certificate | ||||||
| If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | |||
| Over— | But not over— | Over— | But not over— | Over— | But not over— | |||
| $0 | $745 | 20.40% of wages | $0 | $745 | 20.40% of wages | $0 | $372 | 20.40% of wages |
| $745 | $1,368 | $152 | $745 | $1,628 | $152 | $372 | $814 | $76 |
| $1,368 | $152 less 9.588% of wages in excess of $1,368 | $1,628 | $152 less 9.588% of wages in excess of $1,628 | $814 | $76 less 9.588% of wages in excess of $814 | |||
(For Wages Paid in 2009) |
| TABLE 5—QUARTERLY Payroll Period | ||||||||
| (a) SINGLE or HEAD OF HOUSEHOLD | (b) MARRIED Without Spouse Filing Certificate | (c) MARRIED With Both Spouses Filing Certificate | ||||||
| If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | |||
| Over— | But not over— | Over— | But not over— | Over— | But not over— | |||
| $0 | $2,237 | 20.40% of wages | $0 | $2,237 | 20.40% of wages | $0 | $1,118 | 20.40% of wages |
| $2,237 | $4,105 | $456 | $2,237 | $4,885 | $456 | $1,118 | $2,442 | $228 |
| $4,105 | $456 less 9.588% of wages in excess of $4,105 | $4,885 | $456 less 9.588% of wages in excess of $4,885 | $2,442 | $228 less 9.588% of wages in excess of $2,442 | |||
| TABLE 6—SEMIANNUAL Payroll Period | ||||||||
| (a) SINGLE or HEAD OF HOUSEHOLD | (b) MARRIED Without Spouse Filing Certificate | (c) MARRIED With Both Spouses Filing Certificate | ||||||
| If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | |||
| Over— | But not over— | Over— | But not over— | Over— | But not over— | |||
| $0 | $4,475 | 20.40% of wages | $0 | $4,475 | 20.40% of wages | $0 | $2,237 | 20.40% of wages |
| $4,475 | $8,210 | $913 | $4,475 | $9,770 | $913 | $2,237 | $4,885 | $456 |
| $8,210 | $913 less 9.588% of wages in excess of $8,210 | $9,770 | $913 less 9.588% of wages in excess of $9,770 | $4,885 | $456 less 9.588% of wages in excess of $4,885 | |||
| TABLE 7—ANNUAL Payroll Period | ||||||||
| (a) SINGLE or HEAD OF HOUSEHOLD | (b) MARRIED Without Spouse Filing Certificate | (c) MARRIED With Both Spouses Filing Certificate | ||||||
| If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | If the amount of wages (before deducting withholding allowances) is: | The amount of payment to be made is: | |||
| Over— | But not over— | Over— | But not over— | Over— | But not over— | |||
| $0 | $8,950 | 20.40% of wages | $0 | $8,950 | 20.40% of wages | $0 | $4,475 | 20.40% of wages |
| $8,950 | $16,420 | $1,826 | $8,950 | $19,540 | $1,826 | $4,475 | $9,770 | $913 |
| $16,420 | $1,826 less 9.588% of wages in excess of $16,420 | $19,540 | $1,826 less 9.588% of wages in excess of $19,540 | $9,770 | $913 less 9.588% of wages in excess of $9,770 | |||
| TABLE 8—DAILY or MISCELLANEOUS Payroll Period | ||||||||
| (a) SINGLE or HEAD OF HOUSEHOLD | (b) MARRIED Without Spouse Filing Certificate | (c) MARRIED With Both Spouses Filing Certificate | ||||||
| If the wages divided by the number of days in such period (before deducting withholding allowances) are: | The amount of payment to be made is the following amount multiplied by the number of days in such period: | If the wages divided by the number of days in such period (before deducting withholding allowances) are: | The amount of payment to be made is the following amount multiplied by the number of days in such period: | If the wages divided by the number of days in such period (before deducting withholding allowances) are: | The amount of payment to be made is the following amount multiplied by the number of days in such period: | |||
| Over— | But not over— | Over— | But not over— | Over— | But not over— | |||
| $0 | $34 | 20.40% of wages | $0 | $34 | 20.40% of wages | $0 | $17 | 20.40% of wages |
| $34 | $63 | $7 | $34 | $75 | $7 | $17 | $37 | $3 |
| $63 | $7 less 9.588% of wages in excess of $63 | $75 | $7 less 9.588% of wages in excess of $75 | $37 | $3 less 9.588% of wages in excess of $37 | |||
| WEEKLY Payroll Period |
| SINGLE or HEAD OF HOUSEHOLD |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| $75 | $80 | $15 |
| 80 | 85 | 16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| 145 | 150 | 30 |
| $150 | $155 | 31 |
| 155 | 160 | 32 |
| 160 | 165 | 33 |
| 165 | 170 | 34 |
| 170 | 315 | 35 |
| 315 | 325 | 34 |
| 325 | 335 | 33 |
| 335 | 345 | 32 |
| 345 | 355 | 31 |
| 355 | 365 | 30 |
| 365 | 375 | 29 |
| 375 | 385 | 28 |
| 385 | 395 | 28 |
| 395 | 405 | 27 |
| 405 | 415 | 26 |
| $415 | $425 | $25 |
| 425 | 435 | 24 |
| 435 | 445 | 23 |
| 445 | 455 | 22 |
| 455 | 465 | 21 |
| 465 | 475 | 20 |
| 475 | 485 | 19 |
| 485 | 495 | 18 |
| 495 | 505 | 17 |
| 505 | 515 | 16 |
| 515 | 525 | 15 |
| 525 | 535 | 14 |
| 535 | 545 | 13 |
| 545 | 555 | 12 |
| 555 | 565 | 11 |
| $565 | $575 | $10 |
| 575 | 585 | 9 |
| 585 | 595 | 8 |
| 595 | 605 | 7 |
| 605 | 615 | 6 |
| 615 | 625 | 5 |
| 625 | 635 | 5 |
| 635 | 645 | 4 |
| 645 | 655 | 3 |
| 655 | 665 | 2 |
| 665 | 675 | 1 |
| 675 | - - - | 0 |
| MARRIED Without Spouse Filing Certificate |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| $75 | $80 | $15 |
| 80 | 85 | 16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| 145 | 150 | 30 |
| $150 | $155 | $31 |
| 155 | 160 | 32 |
| 160 | 165 | 33 |
| 165 | 170 | 34 |
| 170 | 375 | 35 |
| 375 | 385 | 34 |
| 385 | 395 | 33 |
| 395 | 405 | 32 |
| 405 | 415 | 31 |
| 415 | 425 | 30 |
| 425 | 435 | 29 |
| 435 | 445 | 28 |
| 445 | 455 | 28 |
| 455 | 465 | 27 |
| 465 | 475 | 26 |
| $475 | $485 | $25 |
| 485 | 495 | 24 |
| 495 | 505 | 23 |
| 505 | 515 | 22 |
| 515 | 525 | 21 |
| 525 | 535 | 20 |
| 535 | 545 | 19 |
| 545 | 555 | 18 |
| 555 | 565 | 17 |
| 565 | 575 | 16 |
| 575 | 585 | 15 |
| 585 | 595 | 14 |
| 595 | 605 | 13 |
| 605 | 615 | 12 |
| 615 | 625 | 11 |
| $625 | $635 | $10 |
| 635 | 645 | 9 |
| 645 | 655 | 8 |
| 655 | 665 | 7 |
| 665 | 675 | 6 |
| 675 | 685 | 5 |
| 685 | 695 | 5 |
| 695 | 705 | 4 |
| 705 | 715 | 3 |
| 715 | 725 | 2 |
| 725 | 735 | 1 |
| 735 | - - - | 0 |
| MARRIED With Both Spouses Filing Certificate |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| $40 | $45 | $8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| 75 | 80 | 15 |
| $80 | $85 | $16 |
| 85 | 185 | 17 |
| 185 | 195 | 17 |
| 195 | 205 | 16 |
| 205 | 215 | 15 |
| 215 | 225 | 14 |
| 225 | 235 | 13 |
| 235 | 245 | 12 |
| $245 | $255 | $11 |
| 255 | 265 | 10 |
| 265 | 275 | 9 |
| 275 | 285 | 8 |
| 285 | 295 | 7 |
| 295 | 305 | 6 |
| 305 | 315 | 5 |
| 315 | 325 | 4 |
| $325 | $335 | $3 |
| 335 | 345 | 2 |
| 345 | 355 | 2 |
| 355 | 365 | 1 |
| 365 | - - - | 0 |
| BIWEEKLY Payroll Period |
| SINGLE or HEAD OF HOUSEHOLD |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| 75 | 80 | 15 |
| 80 | 85 | 16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| $145 | $150 | $30 |
| 150 | 155 | 31 |
| 155 | 160 | 32 |
| 160 | 165 | 33 |
| 165 | 170 | 34 |
| 170 | 175 | 35 |
| 175 | 180 | 36 |
| 180 | 185 | 37 |
| 185 | 190 | 38 |
| 190 | 195 | 39 |
| 195 | 200 | 40 |
| 200 | 205 | 41 |
| 205 | 210 | 42 |
| 210 | 215 | 43 |
| 215 | 220 | 44 |
| 220 | 225 | 45 |
| 225 | 230 | 46 |
| 230 | 235 | 47 |
| 235 | 240 | 48 |
| 240 | 245 | 49 |
| 245 | 250 | 50 |
| 250 | 255 | 51 |
| 255 | 260 | 52 |
| 260 | 265 | 53 |
| 265 | 270 | 54 |
| 270 | 275 | 55 |
| 275 | 280 | 56 |
| 280 | 285 | 57 |
| 285 | 290 | 58 |
| $290 | $295 | $59 |
| 295 | 300 | 60 |
| 300 | 305 | 61 |
| 305 | 310 | 62 |
| 310 | 315 | 63 |
| 315 | 320 | 64 |
| 320 | 325 | 65 |
| 325 | 330 | 66 |
| 330 | 335 | 67 |
| 335 | 340 | 68 |
| 340 | 630 | 69 |
| 630 | 640 | 69 |
| 640 | 650 | 68 |
| 650 | 660 | 68 |
| 660 | 670 | 67 |
| 670 | 680 | 66 |
| 680 | 690 | 65 |
| 690 | 700 | 64 |
| 700 | 710 | 63 |
| 710 | 720 | 62 |
| 720 | 730 | 61 |
| 730 | 740 | 60 |
| 740 | 750 | 59 |
| 750 | 760 | 58 |
| 760 | 770 | 57 |
| 770 | 780 | 56 |
| 780 | 790 | 55 |
| 790 | 800 | 54 |
| 800 | 810 | 53 |
| $810 | $820 | $52 |
| 820 | 830 | 51 |
| 830 | 840 | 50 |
| 840 | 850 | 49 |
| 850 | 860 | 48 |
| 860 | 870 | 47 |
| 870 | 880 | 46 |
| 880 | 890 | 45 |
| 890 | 900 | 44 |
| 900 | 910 | 44 |
| 910 | 920 | 43 |
| 920 | 930 | 42 |
| 930 | 940 | 41 |
| 940 | 950 | 40 |
| 950 | 960 | 39 |
| 960 | 970 | 38 |
| 970 | 980 | 37 |
| 980 | 990 | 36 |
| 990 | 1,000 | 35 |
| 1,000 | 1,010 | 34 |
| 1,010 | 1,020 | 33 |
| 1,020 | 1,030 | 32 |
| 1,030 | 1,040 | 31 |
| 1,040 | 1,050 | 30 |
| 1,050 | 1,060 | 29 |
| 1,060 | 1,070 | 28 |
| 1.070 | 1,080 | 27 |
| 1,080 | 1,090 | 26 |
| 1,090 | 1,100 | 25 |
| $1,100 | $1,110 | $24 |
| 1,110 | 1,120 | 23 |
| 1,120 | 1,130 | 22 |
| 1,130 | 1,140 | 21 |
| 1,140 | 1,150 | 21 |
| 1,150 | 1,160 | 20 |
| 1,160 | 1,170 | 19 |
| 1,170 | 1,180 | 18 |
| 1,180 | 1,190 | 17 |
| 1,190 | 1,200 | 16 |
| 1,200 | 1,210 | 15 |
| 1,210 | 1,220 | 14 |
| 1,220 | 1,230 | 13 |
| 1,230 | 1,240 | 12 |
| 1,240 | 1,250 | 11 |
| 1,250 | 1,260 | 10 |
| 1,260 | 1,270 | 9 |
| 1,270 | 1,280 | 8 |
| 1,280 | 1,290 | 7 |
| 1,290 | 1,300 | 6 |
| 1,300 | 1,310 | 5 |
| 1,310 | 1,320 | 4 |
| 1,320 | 1,330 | 3 |
| 1,330 | 1,340 | 2 |
| 1,340 | 1,350 | 1 |
| 1,350 | 1,360 | 0 |
| MARRIED Without Spouse Filing Certificate |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| 75 | 80 | 15 |
| 80 | 85 | 16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| $145 | $150 | $30 |
| 150 | 155 | 31 |
| 155 | 160 | 32 |
| 160 | 165 | 33 |
| 165 | 170 | 34 |
| 170 | 175 | 35 |
| 175 | 180 | 36 |
| 180 | 185 | 37 |
| 185 | 190 | 38 |
| 190 | 195 | 39 |
| 195 | 200 | 40 |
| 200 | 205 | 41 |
| 205 | 210 | 42 |
| 210 | 215 | 43 |
| 215 | 220 | 44 |
| 220 | 225 | 45 |
| 225 | 230 | 46 |
| 230 | 235 | 47 |
| 235 | 240 | 48 |
| 240 | 245 | 49 |
| 245 | 250 | 50 |
| 250 | 255 | 51 |
| 255 | 260 | 52 |
| 260 | 265 | 53 |
| 265 | 270 | 54 |
| 270 | 275 | 55 |
| 275 | 280 | 56 |
| 280 | 285 | 57 |
| 285 | 290 | 58 |
| $290 | $295 | $59 |
| 295 | 300 | 60 |
| 300 | 305 | 61 |
| 305 | 310 | 62 |
| 310 | 315 | 63 |
| 315 | 320 | 64 |
| 320 | 325 | 65 |
| 325 | 330 | 66 |
| 330 | 335 | 67 |
| 335 | 340 | 68 |
| 340 | 750 | 69 |
| 750 | 760 | 69 |
| 760 | 770 | 68 |
| 770 | 780 | 68 |
| 780 | 790 | 67 |
| 790 | 800 | 66 |
| 800 | 810 | 65 |
| 810 | 820 | 64 |
| 820 | 830 | 63 |
| 830 | 840 | 62 |
| 840 | 850 | 61 |
| 850 | 860 | 60 |
| 860 | 870 | 59 |
| 870 | 880 | 58 |
| 880 | 890 | 57 |
| 890 | 900 | 56 |
| 900 | 910 | 55 |
| 910 | 920 | 54 |
| 920 | 930 | 53 |
| $930 | $940 | $52 |
| 940 | 950 | 51 |
| 950 | 960 | 50 |
| 960 | 970 | 49 |
| 970 | 980 | 48 |
| 980 | 990 | 47 |
| 990 | 1,000 | 46 |
| 1,000 | 1,010 | 45 |
| 1,010 | 1,020 | 44 |
| 1,020 | 1,030 | 44 |
| 1,030 | 1,040 | 43 |
| 1,040 | 1,050 | 42 |
| 1,050 | 1,060 | 41 |
| 1,060 | 1,070 | 40 |
| 1,070 | 1,080 | 39 |
| 1,080 | 1,090 | 38 |
| 1,090 | 1,100 | 37 |
| 1,100 | 1,110 | 36 |
| 1,110 | 1,120 | 35 |
| 1,120 | 1,130 | 34 |
| 1,130 | 1,140 | 33 |
| 1,140 | 1,150 | 32 |
| 1,150 | 1,160 | 31 |
| 1,160 | 1,170 | 30 |
| 1,170 | 1,180 | 29 |
| 1,180 | 1,190 | 28 |
| 1,190 | 1,200 | 27 |
| 1,200 | 1,210 | 26 |
| 1,210 | 1,220 | 25 |
| $1,220 | $1,230 | $24 |
| 1,230 | 1,240 | 23 |
| 1,240 | 1,250 | 22 |
| 1,250 | 1,260 | 21 |
| 1,260 | 1,270 | 21 |
| 1,270 | 1,280 | 20 |
| 1,280 | 1,290 | 19 |
| 1,290 | 1,300 | 18 |
| 1,300 | 1,310 | 17 |
| 1,310 | 1,320 | 16 |
| 1,320 | 1,330 | 15 |
| 1,330 | 1,340 | 14 |
| 1,340 | 1,350 | 13 |
| 1,350 | 1,360 | 12 |
| 1,360 | 1,370 | 11 |
| 1,370 | 1,380 | 10 |
| 1,380 | 1,390 | 9 |
| 1,390 | 1,400 | 8 |
| 1,400 | 1,410 | 7 |
| 1,410 | 1,420 | 6 |
| 1,420 | 1,430 | 5 |
| 1,430 | 1,440 | 4 |
| 1,440 | 1,450 | 3 |
| 1,450 | 1,460 | 2 |
| 1,460 | 1,470 | 1 |
| 1,470 | 1,480 | 0 |
| BIWEEKLY Payroll Period (continued) |
| MARRIED With Both Spouses Filing Certificate |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| $75 | $80 | $15 |
| 80 | 85 | 16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| 145 | 150 | 30 |
| $150 | $155 | $31 |
| 155 | 160 | 32 |
| 160 | 165 | 33 |
| 165 | 170 | 34 |
| 170 | 375 | 35 |
| 375 | 385 | 34 |
| 385 | 395 | 33 |
| 395 | 405 | 32 |
| 405 | 415 | 31 |
| 415 | 425 | 30 |
| 425 | 435 | 29 |
| 435 | 445 | 28 |
| 445 | 455 | 28 |
| 455 | 465 | 27 |
| 465 | 475 | 26 |
| $475 | $485 | $25 |
| 485 | 495 | 24 |
| 495 | 505 | 23 |
| 505 | 515 | 22 |
| 515 | 525 | 21 |
| 525 | 535 | 20 |
| 535 | 545 | 19 |
| 545 | 555 | 18 |
| 555 | 565 | 17 |
| 565 | 575 | 16 |
| 575 | 585 | 15 |
| 585 | 595 | 14 |
| 595 | 605 | 13 |
| 605 | 615 | 12 |
| 615 | 625 | 11 |
| 625 | 635 | 10 |
| 635 | 645 | 9 |
| 645 | 655 | 8 |
| 655 | 665 | 7 |
| 665 | 675 | 6 |
| 675 | 685 | 5 |
| 685 | 695 | 5 |
| 695 | 705 | 4 |
| 705 | 715 | 3 |
| 715 | 725 | 2 |
| 725 | 735 | 1 |
| 735 | - - - | 0 |
| SEMIMONTHLY Payroll Period |
| SINGLE or HEAD OF HOUSEHOLD |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| 75 | 80 | 15 |
| 80 | 85 | 16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| 145 | 150 | 30 |
| 150 | 155 | 31 |
| $155 | $160 | $32 |
| 160 | 165 | 33 |
| 165 | 170 | 34 |
| 170 | 175 | 35 |
| 175 | 180 | 36 |
| 180 | 185 | 37 |
| 185 | 190 | 38 |
| 190 | 195 | 39 |
| 195 | 200 | 40 |
| 200 | 205 | 41 |
| 205 | 210 | 42 |
| 210 | 215 | 43 |
| 215 | 220 | 44 |
| 220 | 225 | 45 |
| 225 | 230 | 46 |
| 230 | 235 | 47 |
| 235 | 240 | 48 |
| 240 | 245 | 49 |
| 245 | 250 | 50 |
| 250 | 255 | 51 |
| 255 | 260 | 52 |
| 260 | 265 | 53 |
| 265 | 270 | 54 |
| 270 | 275 | 55 |
| 275 | 280 | 56 |
| 280 | 285 | 57 |
| 285 | 290 | 58 |
| 290 | 295 | 59 |
| 295 | 300 | 60 |
| 300 | 305 | 61 |
| 305 | 310 | 62 |
| $310 | $315 | $63 |
| 315 | 320 | 64 |
| 320 | 325 | 65 |
| 325 | 330 | 66 |
| 330 | 335 | 67 |
| 335 | 340 | 68 |
| 340 | 345 | 69 |
| 345 | 350 | 70 |
| 350 | 355 | 71 |
| 355 | 360 | 72 |
| 360 | 365 | 73 |
| 365 | 370 | 74 |
| 370 | 680 | 75 |
| 680 | 690 | 76 |
| 690 | 700 | 75 |
| 700 | 710 | 74 |
| 710 | 720 | 73 |
| 720 | 730 | 72 |
| 730 | 740 | 71 |
| 740 | 750 | 70 |
| 750 | 760 | 69 |
| 760 | 770 | 68 |
| 770 | 780 | 67 |
| 780 | 790 | 66 |
| 790 | 800 | 65 |
| 800 | 810 | 64 |
| 810 | 820 | 63 |
| 820 | 830 | 62 |
| 830 | 840 | 61 |
| 840 | 850 | 60 |
| 850 | 860 | 59 |
| $860 | $870 | $58 |
| 870 | 880 | 57 |
| 880 | 890 | 56 |
| 890 | 900 | 55 |
| 900 | 910 | 54 |
| 910 | 920 | 53 |
| 920 | 930 | 53 |
| 930 | 940 | 52 |
| 940 | 950 | 51 |
| 950 | 960 | 50 |
| 960 | 970 | 49 |
| 970 | 980 | 48 |
| 980 | 990 | 47 |
| 990 | 1,000 | 46 |
| 1,000 | 1,010 | 45 |
| 1,010 | 1,020 | 44 |
| 1,020 | 1,030 | 43 |
| 1,030 | 1,040 | 42 |
| 1,040 | 1,050 | 41 |
| 1,050 | 1,060 | 40 |
| 1,060 | 1,070 | 39 |
| 1,070 | 1,080 | 38 |
| 1,080 | 1,090 | 37 |
| 1,090 | 1,100 | 36 |
| 1,100 | 1,110 | 35 |
| 1,110 | 1,120 | 34 |
| 1,120 | 1,130 | 33 |
| 1,130 | 1,140 | 32 |
| 1,140 | 1,150 | 31 |
| 1,150 | 1,160 | 30 |
| 1,160 | 1,170 | 30 |
| $1,170 | $1,180 | $29 |
| 1,180 | 1,190 | 28 |
| 1,190 | 1,200 | 27 |
| 1,200 | 1,210 | 26 |
| 1,210 | 1,220 | 25 |
| 1,220 | 1,230 | 24 |
| 1,230 | 1,240 | 23 |
| 1,240 | 1,250 | 22 |
| 1,250 | 1,260 | 21 |
| 1,260 | 1,270 | 20 |
| 1,270 | 1,280 | 19 |
| 1,280 | 1,290 | 18 |
| 1,290 | 1,300 | 17 |
| 1,300 | 1,310 | 16 |
| 1,310 | 1,320 | 15 |
| 1,320 | 1,330 | 14 |
| 1,330 | 1,340 | 13 |
| 1,340 | 1,350 | 12 |
| 1,350 | 1,360 | 11 |
| 1,360 | 1,370 | 10 |
| 1,370 | 1,380 | 9 |
| 1,380 | 1,390 | 8 |
| 1,390 | 1,400 | 7 |
| 1,400 | 1,410 | 6 |
| 1,410 | 1,420 | 6 |
| 1,420 | 1,430 | 5 |
| 1,430 | 1,440 | 4 |
| 1,440 | 1,450 | 3 |
| 1,450 | 1,460 | 2 |
| 1,460 | 1,470 | 1 |
| 1,470 | - - - | 0 |
| SEMIMONTHLY Payroll Period (continued) |
| MARRIED Without Spouse Filing Certificate |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| 75 | 80 | 15 |
| 80 | 85 | 16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| 145 | 150 | 30 |
| 150 | 155 | 31 |
| $155 | $160 | $32 |
| 160 | 165 | 33 |
| 165 | 170 | 34 |
| 170 | 175 | 35 |
| 175 | 180 | 36 |
| 180 | 185 | 37 |
| 185 | 190 | 38 |
| 190 | 195 | 39 |
| 195 | 200 | 40 |
| 200 | 205 | 41 |
| 205 | 210 | 42 |
| 210 | 215 | 43 |
| 215 | 220 | 44 |
| 220 | 225 | 45 |
| 225 | 230 | 46 |
| 230 | 235 | 47 |
| 235 | 240 | 48 |
| 240 | 245 | 49 |
| 245 | 250 | 50 |
| 250 | 255 | 51 |
| 255 | 260 | 52 |
| 260 | 265 | 53 |
| 265 | 270 | 54 |
| 270 | 275 | 55 |
| 275 | 280 | 56 |
| 280 | 285 | 57 |
| 285 | 290 | 58 |
| 290 | 295 | 59 |
| 295 | 300 | 60 |
| 300 | 305 | 61 |
| 305 | 310 | 62 |
| $310 | $315 | $63 |
| 315 | 320 | 64 |
| 320 | 325 | 65 |
| 325 | 330 | 66 |
| 330 | 335 | 67 |
| 335 | 340 | 68 |
| 340 | 345 | 69 |
| 345 | 350 | 70 |
| 350 | 355 | 71 |
| 355 | 360 | 72 |
| 360 | 365 | 73 |
| 365 | 370 | 74 |
| 370 | 810 | 75 |
| 810 | 820 | 76 |
| 820 | 830 | 75 |
| 830 | 840 | 74 |
| 840 | 850 | 73 |
| 850 | 860 | 72 |
| 860 | 870 | 71 |
| 870 | 880 | 70 |
| 880 | 890 | 69 |
| 890 | 900 | 68 |
| 900 | 910 | 67 |
| 910 | 920 | 66 |
| 920 | 930 | 65 |
| 930 | 940 | 64 |
| 940 | 950 | 63 |
| 950 | 960 | 62 |
| 960 | 970 | 61 |
| 970 | 980 | 60 |
| 980 | 990 | 59 |
| $990 | $1,000 | $58 |
| 1,000 | 1,010 | 57 |
| 1,010 | 1,020 | 56 |
| 1,020 | 1,030 | 55 |
| 1,030 | 1,040 | 54 |
| 1,040 | 1,050 | 53 |
| 1,050 | 1,060 | 53 |
| 1,060 | 1,070 | 52 |
| 1,070 | 1,080 | 51 |
| 1,080 | 1,090 | 50 |
| 1,090 | 1,100 | 49 |
| 1,100 | 1,110 | 48 |
| 1,110 | 1,120 | 47 |
| 1,120 | 1,130 | 46 |
| 1,130 | 1,140 | 45 |
| 1,140 | 1,150 | 44 |
| 1,150 | 1,160 | 43 |
| 1,160 | 1,170 | 42 |
| 1,170 | 1,180 | 41 |
| 1,180 | 1,190 | 40 |
| 1,190 | 1,200 | 39 |
| 1,200 | 1,210 | 38 |
| 1,210 | 1,220 | 37 |
| 1,220 | 1,230 | 36 |
| 1,230 | 1,240 | 35 |
| 1,240 | 1,250 | 34 |
| 1,250 | 1,260 | 33 |
| 1,260 | 1,270 | 32 |
| 1,270 | 1,280 | 31 |
| 1,280 | 1,290 | 30 |
| 1,290 | 1,300 | 30 |
| $1,300 | $1,310 | $29 |
| 1,310 | 1,320 | 28 |
| 1,320 | 1,330 | 27 |
| 1,330 | 1,340 | 26 |
| 1,340 | 1,350 | 25 |
| 1,350 | 1,360 | 24 |
| 1,360 | 1,370 | 23 |
| 1,370 | 1,380 | 22 |
| 1,380 | 1,390 | 21 |
| 1,390 | 1,400 | 20 |
| 1,400 | 1,410 | 19 |
| 1,410 | 1,420 | 18 |
| 1,420 | 1,430 | 17 |
| 1,430 | 1,440 | 16 |
| 1,440 | 1,450 | 15 |
| 1,450 | 1,460 | 14 |
| 1,460 | 1,470 | 13 |
| 1,470 | 1,480 | 12 |
| 1,480 | 1,490 | 11 |
| 1,490 | 1,500 | 10 |
| 1,500 | 1,510 | 9 |
| 1,510 | 1,520 | 8 |
| 1,520 | 1,530 | 7 |
| 1,530 | 1,540 | 6 |
| 1,540 | 1,550 | 6 |
| 1,550 | 1,560 | 5 |
| 1,560 | 1,570 | 4 |
| 1,570 | 1,580 | 3 |
| 1,580 | 1,590 | 2 |
| 1,590 | 1,600 | 1 |
| 1,600 | - - - | 0 |
| MARRIED With Both Spouses Filing Certificate |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| 75 | 80 | 15 |
| $80 | $85 | $16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| 145 | 150 | 30 |
| 150 | 155 | 31 |
| 155 | 160 | 32 |
| $160 | $165 | $33 |
| 165 | 170 | 34 |
| 170 | 175 | 35 |
| 175 | 180 | 36 |
| 180 | 185 | 37 |
| 185 | 405 | 38 |
| 405 | 415 | 37 |
| 415 | 425 | 36 |
| 425 | 435 | 35 |
| 435 | 445 | 34 |
| 445 | 455 | 33 |
| 455 | 465 | 32 |
| 465 | 475 | 32 |
| 475 | 485 | 31 |
| 485 | 495 | 30 |
| 495 | 505 | 29 |
| $505 | $515 | $28 |
| 515 | 525 | 27 |
| 525 | 535 | 26 |
| 535 | 545 | 25 |
| 545 | 555 | 24 |
| 555 | 565 | 23 |
| 565 | 575 | 22 |
| 575 | 585 | 21 |
| 585 | 595 | 20 |
| 595 | 605 | 19 |
| 605 | 615 | 18 |
| 615 | 625 | 17 |
| 625 | 635 | 16 |
| 635 | 645 | 15 |
| 645 | 655 | 14 |
| 655 | 665 | 13 |
| $665 | $675 | $12 |
| 675 | 685 | 11 |
| 685 | 695 | 10 |
| 695 | 705 | 9 |
| 705 | 715 | 9 |
| 715 | 725 | 8 |
| 725 | 735 | 7 |
| 735 | 745 | 6 |
| 745 | 755 | 5 |
| 755 | 765 | 4 |
| 765 | 775 | 3 |
| 775 | 785 | 2 |
| 785 | 795 | 1 |
| 795 | - - - | 0 |
| MONTHLY Payroll Period |
| SINGLE or HEAD OF HOUSEHOLD |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| 75 | 80 | 15 |
| 80 | 85 | 16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| 145 | 150 | 30 |
| 150 | 155 | 31 |
| 155 | 160 | 32 |
| 160 | 165 | 33 |
| 165 | 170 | 34 |
| 170 | 175 | 35 |
| 175 | 180 | 36 |
| 180 | 185 | 37 |
| 185 | 190 | 38 |
| 190 | 195 | 39 |
| 195 | 200 | 40 |
| 200 | 205 | 41 |
| 205 | 210 | 42 |
| 210 | 215 | 43 |
| 215 | 220 | 44 |
| 220 | 225 | 45 |
| 225 | 230 | 46 |
| 230 | 235 | 47 |
| 235 | 240 | 48 |
| 240 | 245 | 49 |
| 245 | 250 | 50 |
| 250 | 255 | 51 |
| 255 | 260 | 52 |
| 260 | 265 | 53 |
| 265 | 270 | 54 |
| 270 | 275 | 55 |
| 275 | 280 | 56 |
| 280 | 285 | 57 |
| 285 | 290 | 58 |
| 290 | 295 | 59 |
| 295 | 300 | 60 |
| 300 | 305 | 61 |
| 305 | 310 | 62 |
| $310 | $315 | $63 |
| 315 | 320 | 64 |
| 320 | 325 | 65 |
| 325 | 330 | 66 |
| 330 | 335 | 67 |
| 335 | 340 | 68 |
| 340 | 345 | 69 |
| 345 | 350 | 70 |
| 350 | 355 | 71 |
| 355 | 360 | 72 |
| 360 | 365 | 73 |
| 365 | 370 | 74 |
| 370 | 375 | 75 |
| 375 | 380 | 77 |
| 380 | 385 | 78 |
| 385 | 390 | 79 |
| 390 | 395 | 80 |
| 395 | 400 | 81 |
| 400 | 405 | 82 |
| 405 | 410 | 83 |
| 410 | 415 | 84 |
| 415 | 420 | 85 |
| 420 | 425 | 86 |
| 425 | 430 | 87 |
| 430 | 435 | 88 |
| 435 | 440 | 89 |
| 440 | 445 | 90 |
| 445 | 450 | 91 |
| 450 | 455 | 92 |
| 455 | 460 | 93 |
| 460 | 465 | 94 |
| 465 | 470 | 95 |
| 470 | 475 | 96 |
| 475 | 480 | 97 |
| 480 | 485 | 98 |
| 485 | 490 | 99 |
| 490 | 495 | 100 |
| 495 | 500 | 101 |
| 500 | 505 | 102 |
| 505 | 510 | 103 |
| 510 | 515 | 104 |
| 515 | 520 | 105 |
| 520 | 525 | 106 |
| 525 | 530 | 107 |
| 530 | 535 | 108 |
| 535 | 540 | 109 |
| 540 | 545 | 110 |
| 545 | 550 | 111 |
| 550 | 555 | 112 |
| 555 | 560 | 113 |
| 560 | 565 | 114 |
| 565 | 570 | 115 |
| 570 | 575 | 116 |
| 575 | 580 | 117 |
| 580 | 585 | 118 |
| 585 | 590 | 119 |
| 590 | 595 | 120 |
| 595 | 600 | 121 |
| 600 | 605 | 122 |
| 605 | 610 | 123 |
| 610 | 615 | 124 |
| 615 | 620 | 125 |
| $620 | $625 | $126 |
| 625 | 630 | 128 |
| 630 | 635 | 129 |
| 635 | 640 | 130 |
| 640 | 645 | 131 |
| 645 | 650 | 132 |
| 650 | 655 | 133 |
| 655 | 660 | 134 |
| 660 | 665 | 135 |
| 665 | 670 | 136 |
| 670 | 675 | 137 |
| 675 | 680 | 138 |
| 680 | 685 | 139 |
| 685 | 690 | 140 |
| 690 | 695 | 141 |
| 695 | 700 | 142 |
| 700 | 705 | 143 |
| 705 | 710 | 144 |
| 710 | 715 | 145 |
| 715 | 720 | 146 |
| 720 | 725 | 147 |
| 725 | 730 | 148 |
| 730 | 735 | 149 |
| 735 | 740 | 150 |
| 740 | 745 | 151 |
| 745 | 1,365 | 152 |
| 1,365 | 1,375 | 152 |
| 1,375 | 1,385 | 151 |
| 1,385 | 1,395 | 150 |
| 1,395 | 1,405 | 149 |
| 1,405 | 1,415 | 148 |
| 1,415 | 1,425 | 147 |
| 1,425 | 1,435 | 146 |
| 1,435 | 1,445 | 145 |
| 1,445 | 1,455 | 144 |
| 1,455 | 1,465 | 143 |
| 1,465 | 1,475 | 142 |
| 1,475 | 1,485 | 141 |
| 1,485 | 1,495 | 140 |
| 1,495 | 1,505 | 139 |
| 1,505 | 1,515 | 138 |
| 1,515 | 1,525 | 137 |
| 1,525 | 1,535 | 136 |
| 1,535 | 1,545 | 135 |
| 1,545 | 1,555 | 134 |
| 1,555 | 1,565 | 133 |
| 1,565 | 1,575 | 132 |
| 1,575 | 1,585 | 131 |
| 1,585 | 1,595 | 130 |
| 1,595 | 1,605 | 129 |
| 1,605 | 1,615 | 129 |
| 1,615 | 1,625 | 128 |
| 1,625 | 1,635 | 127 |
| 1,635 | 1,645 | 126 |
| 1,645 | 1,655 | 125 |
| 1,655 | 1,665 | 124 |
| 1,665 | 1,675 | 123 |
| 1,675 | 1,685 | 122 |
| 1,685 | 1,695 | 121 |
| 1,695 | 1,705 | 120 |
| 1,705 | 1,715 | 119 |
| 1,715 | 1,725 | 118 |
| $1,725 | $1,735 | $117 |
| 1,735 | 1,745 | 116 |
| 1,745 | 1,755 | 115 |
| 1,755 | 1,765 | 114 |
| 1,765 | 1,775 | 113 |
| 1,775 | 1,785 | 112 |
| 1,785 | 1,795 | 111 |
| 1,795 | 1,805 | 110 |
| 1,805 | 1,815 | 109 |
| 1,815 | 1,825 | 108 |
| 1,825 | 1,835 | 107 |
| 1,835 | 1,845 | 106 |
| 1,845 | 1,855 | 106 |
| 1,855 | 1,865 | 105 |
| 1,865 | 1,875 | 104 |
| 1,875 | 1,885 | 103 |
| 1,885 | 1,895 | 102 |
| 1,895 | 1,905 | 101 |
| 1,905 | 1,915 | 100 |
| 1,915 | 1,925 | 99 |
| 1,925 | 1,935 | 98 |
| 1,935 | 1,945 | 97 |
| 1,945 | 1,955 | 96 |
| 1,955 | 1,965 | 95 |
| 1,965 | 1,975 | 94 |
| 1,975 | 1,985 | 93 |
| 1,985 | 1,995 | 92 |
| 1,995 | 2,005 | 91 |
| 2,005 | 2,015 | 90 |
| 2,015 | 2,025 | 89 |
| 2,025 | 2,035 | 88 |
| 2,035 | 2,045 | 87 |
| 2,045 | 2,055 | 86 |
| 2,055 | 2,065 | 85 |
| 2,065 | 2,075 | 84 |
| 2,075 | 2,085 | 83 |
| 2,085 | 2,095 | 82 |
| 2,095 | 2,105 | 82 |
| 2,105 | 2,115 | 81 |
| 2,115 | 2,125 | 80 |
| 2,125 | 2,135 | 79 |
| 2,135 | 2,145 | 78 |
| 2,145 | 2,155 | 77 |
| 2,155 | 2,165 | 76 |
| 2,165 | 2,175 | 75 |
| 2,175 | 2,185 | 74 |
| 2,185 | 2,195 | 73 |
| 2,195 | 2,205 | 72 |
| 2,205 | 2,215 | 71 |
| 2,215 | 2,225 | 70 |
| 2,225 | 2,235 | 69 |
| 2,235 | 2,245 | 68 |
| 2,245 | 2,255 | 67 |
| 2,255 | 2,265 | 66 |
| 2,265 | 2,275 | 65 |
| 2,275 | 2,285 | 64 |
| 2,285 | 2,295 | 63 |
| 2,295 | 2,305 | 62 |
| 2,305 | 2,315 | 61 |
| 2,315 | 2,325 | 60 |
| 2,325 | 2,335 | 59 |
| 2,335 | 2,345 | 59 |
| $2,345 | $2,355 | $58 |
| 2,355 | 2,365 | 57 |
| 2,365 | 2,375 | 56 |
| 2,375 | 2,385 | 55 |
| 2,385 | 2,395 | 54 |
| 2,395 | 2,405 | 53 |
| 2,405 | 2,415 | 52 |
| 2,415 | 2,425 | 51 |
| 2,425 | 2,435 | 50 |
| 2,435 | 2,445 | 49 |
| 2,445 | 2,455 | 48 |
| 2,455 | 2,465 | 47 |
| 2,465 | 2,475 | 46 |
| 2,475 | 2,485 | 45 |
| 2,485 | 2,495 | 44 |
| 2,495 | 2,505 | 43 |
| 2,505 | 2,515 | 42 |
| 2,515 | 2,525 | 41 |
| 2,525 | 2,535 | 40 |
| 2,535 | 2,545 | 39 |
| 2,545 | 2,555 | 38 |
| 2,555 | 2,565 | 37 |
| 2,565 | 2,575 | 36 |
| 2,575 | 2,585 | 36 |
| 2,585 | 2,595 | 35 |
| 2,595 | 2,605 | 34 |
| 2,605 | 2,615 | 33 |
| 2,615 | 2,625 | 32 |
| 2,625 | 2,635 | 31 |
| 2,635 | 2,645 | 30 |
| 2,645 | 2,655 | 29 |
| 2,655 | 2,665 | 28 |
| 2,665 | 2,675 | 27 |
| 2,675 | 2,685 | 26 |
| 2,685 | 2,695 | 25 |
| 2,695 | 2,705 | 24 |
| 2,705 | 2,715 | 23 |
| 2,715 | 2,725 | 22 |
| 2,725 | 2,735 | 21 |
| 2,735 | 2,745 | 20 |
| 2,745 | 2,755 | 19 |
| 2,755 | 2,765 | 18 |
| 2,765 | 2,775 | 17 |
| 2,775 | 2,785 | 16 |
| 2,785 | 2,795 | 15 |
| 2,795 | 2,805 | 14 |
| 2,805 | 2,815 | 13 |
| 2,815 | 2,825 | 13 |
| 2,825 | 2,835 | 12 |
| 2,835 | 2,845 | 11 |
| 2,845 | 2,855 | 10 |
| 2,855 | 2,865 | 9 |
| 2,865 | 2,875 | 8 |
| 2,875 | 2,885 | 7 |
| 2,885 | 2,895 | 6 |
| 2,895 | 2,905 | 5 |
| 2,905 | 2,915 | 4 |
| 2,915 | 2,925 | 3 |
| 2,925 | 2,935 | 2 |
| 2,935 | 2,945 | 1 |
| 2,945 | 2,955 | 0 |
| MONTHLY Payroll Period (continued) |
| MARRIED Without Spouse Filing Certificate |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| 75 | 80 | 15 |
| 80 | 85 | 16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| 145 | 150 | 30 |
| 150 | 155 | 31 |
| 155 | 160 | 32 |
| 160 | 165 | 33 |
| 165 | 170 | 34 |
| 170 | 175 | 35 |
| 175 | 180 | 36 |
| 180 | 185 | 37 |
| 185 | 190 | 38 |
| 190 | 195 | 39 |
| 195 | 200 | 40 |
| 200 | 205 | 41 |
| 205 | 210 | 42 |
| 210 | 215 | 43 |
| 215 | 220 | 44 |
| 220 | 225 | 45 |
| 225 | 230 | 46 |
| 230 | 235 | 47 |
| 235 | 240 | 48 |
| 240 | 245 | 49 |
| 245 | 250 | 50 |
| 250 | 255 | 51 |
| 255 | 260 | 52 |
| 260 | 265 | 53 |
| 265 | 270 | 54 |
| 270 | 275 | 55 |
| 275 | 280 | 56 |
| 280 | 285 | 57 |
| 285 | 290 | 58 |
| 290 | 295 | 59 |
| 295 | 300 | 60 |
| 300 | 305 | 61 |
| 305 | 310 | 62 |
| $310 | $315 | $63 |
| 315 | 320 | 64 |
| 320 | 325 | 65 |
| 325 | 330 | 66 |
| 330 | 335 | 67 |
| 335 | 340 | 68 |
| 340 | 345 | 69 |
| 345 | 350 | 70 |
| 350 | 355 | 71 |
| 355 | 360 | 72 |
| 360 | 365 | 73 |
| 365 | 370 | 74 |
| 370 | 375 | 75 |
| 375 | 380 | 77 |
| 380 | 385 | 78 |
| 385 | 390 | 79 |
| 390 | 395 | 80 |
| 395 | 400 | 81 |
| 400 | 405 | 82 |
| 405 | 410 | 83 |
| 410 | 415 | 84 |
| 415 | 420 | 85 |
| 420 | 425 | 86 |
| 425 | 430 | 87 |
| 430 | 435 | 88 |
| 435 | 440 | 89 |
| 440 | 445 | 90 |
| 445 | 450 | 91 |
| 450 | 455 | 92 |
| 455 | 460 | 93 |
| 460 | 465 | 94 |
| 465 | 470 | 95 |
| 470 | 475 | 96 |
| 475 | 480 | 97 |
| 480 | 485 | 98 |
| 485 | 490 | 99 |
| 490 | 495 | 100 |
| 495 | 500 | 101 |
| 500 | 505 | 102 |
| 505 | 510 | 103 |
| 510 | 515 | 104 |
| 515 | 520 | 105 |
| 520 | 525 | 106 |
| 525 | 530 | 107 |
| 530 | 535 | 108 |
| 535 | 540 | 109 |
| 540 | 545 | 110 |
| 545 | 550 | 111 |
| 550 | 555 | 112 |
| 555 | 560 | 113 |
| 560 | 565 | 114 |
| 565 | 570 | 115 |
| 570 | 575 | 116 |
| 575 | 580 | 117 |
| 580 | 585 | 118 |
| 585 | 590 | 119 |
| 590 | 595 | 120 |
| 595 | 600 | 121 |
| 600 | 605 | 122 |
| 605 | 610 | 123 |
| 610 | 615 | 124 |
| 615 | 620 | 125 |
| $620 | $625 | $126 |
| 625 | 630 | 128 |
| 630 | 635 | 129 |
| 635 | 640 | 130 |
| 640 | 645 | 131 |
| 645 | 650 | 132 |
| 650 | 655 | 133 |
| 655 | 660 | 134 |
| 660 | 665 | 135 |
| 665 | 670 | 136 |
| 670 | 675 | 137 |
| 675 | 680 | 138 |
| 680 | 685 | 139 |
| 685 | 690 | 140 |
| 690 | 695 | 141 |
| 695 | 700 | 142 |
| 700 | 705 | 143 |
| 705 | 710 | 144 |
| 710 | 715 | 145 |
| 715 | 720 | 146 |
| 720 | 725 | 147 |
| 725 | 730 | 148 |
| 730 | 735 | 149 |
| 735 | 740 | 150 |
| 740 | 745 | 151 |
| 745 | 1,625 | 152 |
| 1,625 | 1,635 | 152 |
| 1,635 | 1,645 | 151 |
| 1,645 | 1,655 | 150 |
| 1,655 | 1,665 | 149 |
| 1,665 | 1,675 | 148 |
| 1,675 | 1,685 | 147 |
| 1,685 | 1,695 | 146 |
| 1,695 | 1,705 | 145 |
| 1,705 | 1,715 | 144 |
| 1,715 | 1,725 | 143 |
| 1,725 | 1,735 | 142 |
| 1,735 | 1,745 | 141 |
| 1,745 | 1,755 | 140 |
| 1,755 | 1,765 | 139 |
| 1,765 | 1,775 | 138 |
| 1,775 | 1,785 | 137 |
| 1,785 | 1,795 | 136 |
| 1,795 | 1,805 | 135 |
| 1,805 | 1,815 | 134 |
| 1,815 | 1,825 | 133 |
| 1,825 | 1,835 | 132 |
| 1,835 | 1,845 | 131 |
| 1,845 | 1,855 | 130 |
| 1,855 | 1,865 | 129 |
| 1,865 | 1,875 | 129 |
| 1,875 | 1,885 | 128 |
| 1,885 | 1,895 | 127 |
| 1,895 | 1,905 | 126 |
| 1,905 | 1,915 | 125 |
| 1,915 | 1,925 | 124 |
| 1,925 | 1,935 | 123 |
| 1,935 | 1,945 | 122 |
| 1,945 | 1,955 | 121 |
| 1,955 | 1,965 | 120 |
| 1,965 | 1,975 | 119 |
| 1,975 | 1,985 | 118 |
| $1,985 | $1,995 | $117 |
| 1,995 | 2,005 | 116 |
| 2,005 | 2,015 | 115 |
| 2,015 | 2,025 | 114 |
| 2,025 | 2,035 | 113 |
| 2,035 | 2,045 | 112 |
| 2,045 | 2,055 | 111 |
| 2,055 | 2,065 | 110 |
| 2,065 | 2,075 | 109 |
| 2,075 | 2,085 | 108 |
| 2,085 | 2,095 | 107 |
| 2,095 | 2,105 | 106 |
| 2,105 | 2,115 | 106 |
| 2,115 | 2,125 | 105 |
| 2,125 | 2,135 | 104 |
| 2,135 | 2,145 | 103 |
| 2,145 | 2,155 | 102 |
| 2,155 | 2,165 | 101 |
| 2,165 | 2,175 | 100 |
| 2,175 | 2,185 | 99 |
| 2,185 | 2,195 | 98 |
| 2,195 | 2,205 | 97 |
| 2,205 | 2,215 | 96 |
| 2,215 | 2,225 | 95 |
| 2,225 | 2,235 | 94 |
| 2,235 | 2,245 | 93 |
| 2,245 | 2,255 | 92 |
| 2,255 | 2,265 | 91 |
| 2,265 | 2,275 | 90 |
| 2,275 | 2,285 | 89 |
| 2,285 | 2,395 | 88 |
| 2,395 | 2,305 | 87 |
| 2,305 | 2,315 | 86 |
| 2,315 | 2,325 | 85 |
| 2,325 | 2,335 | 84 |
| 2,335 | 2,345 | 83 |
| 2,345 | 2,355 | 82 |
| 2,355 | 2,365 | 82 |
| 2,365 | 2,375 | 81 |
| 2,375 | 2,385 | 80 |
| 2,385 | 2,395 | 79 |
| 2,395 | 2,405 | 78 |
| 2,405 | 2,415 | 77 |
| 2,415 | 2,425 | 76 |
| 2,425 | 2,435 | 75 |
| 2,435 | 2,445 | 74 |
| 2,445 | 2,455 | 73 |
| 2,455 | 2,465 | 72 |
| 2,465 | 2,475 | 71 |
| 2,475 | 2,485 | 70 |
| 2,485 | 2,495 | 69 |
| 2,495 | 2,505 | 68 |
| 2,505 | 2,515 | 67 |
| 2,515 | 2,525 | 66 |
| 2,525 | 2,535 | 65 |
| 2,535 | 2,545 | 64 |
| 2,545 | 2,555 | 63 |
| 2,555 | 2,565 | 62 |
| 2,565 | 2,575 | 61 |
| 2,575 | 2,585 | 60 |
| 2,585 | 2,595 | 59 |
| 2,595 | 2,605 | 59 |
| $2,605 | $2,615 | $58 |
| 2,615 | 2,625 | 57 |
| 2,625 | 2,635 | 56 |
| 2,635 | 2,645 | 55 |
| 2,645 | 2,655 | 54 |
| 2,655 | 2,665 | 53 |
| 2,665 | 2,675 | 52 |
| 2,675 | 2,685 | 51 |
| 2,685 | 2,695 | 50 |
| 2,695 | 2,705 | 49 |
| 2,705 | 2,715 | 48 |
| 2,715 | 2,725 | 47 |
| 2,725 | 2,735 | 46 |
| 2,735 | 2,745 | 45 |
| 2,745 | 2,755 | 44 |
| 2,755 | 2,765 | 43 |
| 2,765 | 2,775 | 42 |
| 2,775 | 2,785 | 41 |
| 2,785 | 2,795 | 40 |
| 2,795 | 2,805 | 39 |
| 2,805 | 2,815 | 38 |
| 2,815 | 2,825 | 37 |
| 2,825 | 2,835 | 36 |
| 2,835 | 2,845 | 36 |
| 2,845 | 2,855 | 35 |
| 2,855 | 2,865 | 34 |
| 2,865 | 2,875 | 33 |
| 2,875 | 2,885 | 32 |
| 2,885 | 2,895 | 31 |
| 2,895 | 2,905 | 30 |
| 2,905 | 2,915 | 29 |
| 2,915 | 2,925 | 28 |
| 2,925 | 2,935 | 27 |
| 2,935 | 2,945 | 26 |
| 2,945 | 2,955 | 25 |
| 2,955 | 2,965 | 24 |
| 2,965 | 2,975 | 23 |
| 2,975 | 2,985 | 22 |
| 2,985 | 2,995 | 21 |
| 2,995 | 3,005 | 20 |
| 3,005 | 3,015 | 19 |
| 3,015 | 3,025 | 18 |
| 3,025 | 3,035 | 17 |
| 3,035 | 3,045 | 16 |
| 3,045 | 3,055 | 15 |
| 3,055 | 3,065 | 14 |
| 3,065 | 3,075 | 13 |
| 3,075 | 3,085 | 13 |
| 3,085 | 3,095 | 12 |
| 3,095 | 3,105 | 11 |
| 3,105 | 3,115 | 10 |
| 3,115 | 3,125 | 9 |
| 3,125 | 3,135 | 8 |
| 3,135 | 3,145 | 7 |
| 3,145 | 3,155 | 6 |
| 3,155 | 3,165 | 5 |
| 3,165 | 3,175 | 4 |
| 3,175 | 3,185 | 3 |
| 3,185 | 3,195 | 2 |
| 3,195 | 3,205 | 1 |
| 3,205 | 3,215 | 0 |
| MONTHLY Payroll Period (continued) |
| MARRIED With Both Spouses Filing Certificate |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| 75 | 80 | 15 |
| 80 | 85 | 16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| 145 | 150 | 30 |
| 150 | 155 | 31 |
| $155 | $160 | $32 |
| 160 | 165 | 33 |
| 165 | 170 | 34 |
| 170 | 175 | 35 |
| 175 | 180 | 36 |
| 180 | 185 | 37 |
| 185 | 190 | 38 |
| 190 | 195 | 39 |
| 195 | 200 | 40 |
| 200 | 205 | 41 |
| 205 | 210 | 42 |
| 210 | 215 | 43 |
| 215 | 220 | 44 |
| 220 | 225 | 45 |
| 225 | 230 | 46 |
| 230 | 235 | 47 |
| 235 | 240 | 48 |
| 240 | 245 | 49 |
| 245 | 250 | 50 |
| 250 | 255 | 51 |
| 255 | 260 | 52 |
| 260 | 265 | 53 |
| 265 | 270 | 54 |
| 270 | 275 | 55 |
| 275 | 280 | 56 |
| 280 | 285 | 57 |
| 285 | 290 | 58 |
| 290 | 295 | 59 |
| 295 | 300 | 60 |
| 300 | 305 | 61 |
| 305 | 310 | 62 |
| $310 | $315 | $63 |
| 315 | 320 | 64 |
| 320 | 325 | 65 |
| 325 | 330 | 66 |
| 330 | 335 | 67 |
| 335 | 340 | 68 |
| 340 | 345 | 69 |
| 345 | 350 | 70 |
| 350 | 355 | 71 |
| 355 | 360 | 72 |
| 360 | 365 | 73 |
| 365 | 370 | 74 |
| 370 | 810 | 75 |
| 810 | 820 | 76 |
| 820 | 830 | 75 |
| 830 | 840 | 74 |
| 840 | 850 | 73 |
| 850 | 860 | 72 |
| 860 | 870 | 71 |
| 870 | 880 | 70 |
| 880 | 890 | 69 |
| 890 | 900 | 68 |
| 900 | 910 | 67 |
| 910 | 920 | 66 |
| 920 | 930 | 65 |
| 930 | 940 | 64 |
| 940 | 950 | 63 |
| 950 | 960 | 62 |
| 960 | 970 | 61 |
| 970 | 980 | 60 |
| 980 | 990 | 59 |
| $990 | $1,000 | $58 |
| 1,000 | 1,010 | 57 |
| 1,010 | 1,020 | 56 |
| 1,020 | 1,030 | 55 |
| 1,030 | 1,040 | 54 |
| 1,040 | 1,050 | 53 |
| 1,050 | 1,060 | 53 |
| 1,060 | 1,070 | 52 |
| 1,070 | 1,080 | 51 |
| 1,080 | 1,090 | 50 |
| 1,090 | 1,100 | 49 |
| 1,100 | 1,110 | 48 |
| 1,110 | 1,120 | 47 |
| 1,120 | 1,130 | 46 |
| 1,130 | 1,140 | 45 |
| 1,140 | 1,150 | 44 |
| 1,150 | 1,160 | 43 |
| 1,160 | 1,170 | 42 |
| 1,170 | 1,180 | 41 |
| 1,180 | 1,190 | 40 |
| 1,190 | 1,200 | 39 |
| 1,200 | 1,210 | 38 |
| 1,210 | 1,220 | 37 |
| 1,220 | 1,230 | 36 |
| 1,230 | 1,240 | 35 |
| 1,240 | 1,250 | 34 |
| 1,250 | 1,260 | 33 |
| 1,260 | 1,270 | 32 |
| 1,270 | 1,280 | 31 |
| 1,280 | 1,290 | 30 |
| 1,290 | 1,300 | 30 |
| $1,300 | $1,310 | $29 |
| 1,310 | 1,320 | 28 |
| 1,320 | 1,330 | 27 |
| 1,330 | 1,340 | 26 |
| 1,340 | 1,350 | 25 |
| 1,350 | 1,360 | 24 |
| 1,360 | 1,370 | 23 |
| 1,370 | 1,380 | 22 |
| 1,380 | 1,390 | 21 |
| 1,390 | 1,400 | 20 |
| 1,400 | 1,410 | 19 |
| 1,410 | 1,420 | 18 |
| 1,420 | 1,430 | 17 |
| 1,430 | 1,440 | 16 |
| 1,440 | 1,450 | 15 |
| 1,450 | 1,460 | 14 |
| 1,460 | 1,470 | 13 |
| 1,470 | 1,480 | 12 |
| 1,480 | 1,490 | 11 |
| 1,490 | 1.500 | 10 |
| 1,500 | 1,510 | 9 |
| 1,510 | 1,520 | 8 |
| 1,520 | 1,530 | 7 |
| 1,530 | 1,540 | 6 |
| 1,540 | 1,550 | 6 |
| 1,550 | 1,560 | 5 |
| 1,560 | 1,570 | 4 |
| 1,570 | 1,580 | 3 |
| 1,580 | 1,590 | 2 |
| 1,590 | 1,600 | 1 |
| 1,600 | – – – | 0 |
| DAILY Payroll Period | ||
| SINGLE or HEAD OF HOUSEHOLD | MARRIED Without Spouse Filing Certificate | MARRIED With Both Spouses Filing Certificate |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 60 | 6 |
| 60 | 70 | 6 |
| $70 | $80 | $5 |
| 80 | 90 | 4 |
| 90 | 100 | 3 |
| 100 | 110 | 3 |
| 110 | 120 | 2 |
| 120 | 130 | 1 |
| 130 | - - - | 0 |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 75 | 6 |
| $75 | $85 | $6 |
| 85 | 95 | 5 |
| 95 | 105 | 4 |
| 105 | 115 | 3 |
| 115 | 125 | 2 |
| 125 | 135 | 1 |
| 135 | 145 | 0 |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 35 | 3 |
| 35 | 45 | 3 |
| $45 | $55 | $2 |
| 55 | 65 | 1 |
| 65 | - - - | 0 |
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