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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.
Credit card payments. You can pay the balance due on Form 943 by using your credit card. However, you cannot deposit taxes through your credit card. See Credit card payments in the Reminders section.
New employment tax adjustment process in 2009. If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, after December 31, 2008, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Form 943-X is a stand-alone form that allows employers to correct errors immediately after an error is discovered. Employers no longer have to wait until the end of a year to make corrections by filing Form 941c with Form 943. See section 9 or get the Instructions for Form 943-X for additional information.
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 Publication 15 (Circular E).
Differential wage payments. Qualified differential wage payments made to former employees serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. For more information, see Publication 15 (Circular E).
Additional employment tax information. Visit the IRS website at www.irs.gov/businesses and select the “Employment Taxes for Businesses” link for a list of employment tax topics. For employment tax information by telephone, call 1-800-829-4933; or call IRS TeleTax at 1-800-829-4477 for recorded information by topic.
Change of address. If you changed your business mailing address or business location, notify the IRS by filing Form 8822, Change of Address. For information on how to change your address for deposit coupons, see Making deposits with FTD coupons in section 7.
Electronic payment. Now, more than ever before, businesses can enjoy the benefits of paying their taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier.Spend less time and worry on taxes and more time running your business. Use Electronic Federal Tax Payment System (EFTPS) to your benefit.For EFTPS, visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477 (Business) or 1-800-316-6541 (Individual).Use the electronic options available from IRS and make filing and paying taxes easier. For more information, see Publication 966, The Secure Way to Pay Your Federal Taxes.
Credit card payments. You can use your American Express Card®, Discover® Card, MasterCard® card, or Visa® card to pay the balance due shown on Form 943. To pay by credit card, call the toll-free number or visit the website of either service provider listed below. You will be charged a convenience fee for this service. You can find out the amount of the fee by calling below or visiting the website.You cannot use your credit card to deposit taxes. More information about credit card payments is available on the IRS website. Go to www.irs.gov and click on the electronic IRS link.
When you hire a new employee. Ask each new employee to complete the 2009 Form W-4, Employee's Withholding Allowance Certificate, or its Spanish version, Formulario W-4(SP). Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. See section 1.
Eligibility for employment. You must verify that each new employee is legally eligible to work in the United States. This includes completing the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You can get the form from USCIS offices or by calling 1-800-870-3676. Contact the USCIS at 1-800-375-5283, or visit the USCIS website at
www.uscis.gov for further information.
New hire reporting. You are required to report any new employee to a designated state new-hire registry. Many states accept a copy of Form W-4 with employer information added. Call the Office of Child Support Enforcement at 202-401-9267 (not toll free), or visit its website at
www.acf.hhs.gov/programs/cse/newhire for more information.
Forms in Spanish. 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 579(SP), Cómo Preparar la Declaración de Impuesto Federal. You may 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.References in this publication to Form W-4, Form W-5, or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP), Formulario W-5(SP), or
Formulario W-9(SP).
Information returns. 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, 2009 Instructions for Form 1099-MISC). Do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2.See the separate Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. 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 any magnetic media. After December 1, 2008, you cannot file
Forms 1099 using magnetic media.
Information reporting call site. The IRS operates a centralized call site to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free) or 304-263-8700 (not toll free). Hearing-impaired individuals may use the TTY/TTD service at 304-267-3367 (not toll free). The call site can also be reached by email at
mccirp@irs.gov.
Private delivery services. You can use certain private delivery services designated by the IRS to send 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.
Web-based application for an employer identification number (EIN). You can apply for an employer identification number (EIN) online by visiting the IRS website at www.irs.gov/smallbiz and selecting “Employer ID Numbers (EINs).”
When a crew leader furnishes workers to you. Record the crew leader's name, address, and EIN. See sections 2, 10, and 11.
Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.To contact your Taxpayer Advocate:
For more information, see Publication 1546, Taxpayer Advocate Service: Your Voice at the IRS (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish).
Photographs of missing children. 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.
The following are important dates and responsibilities. See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Also see Publication 509, Tax Calendars for 2009.
If any date shown below falls on a Saturday, Sunday, or legal holiday, the due date is 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 form is properly addressed and mailed First-Class or sent by an IRS-designated delivery service by the due date. See Private delivery services earlier.
By January 31.
By February 15. Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year.
On February 16. Begin withholding federal income tax for any employee who previously claimed exemption from federal income tax withholding but has not given you a new Form W-4 for the current year. If the employee does not give you a new Form W-4, withhold as if he or she is single, with zero withholding allowances. The Form W-4 previously given to you claiming exemption is now expired. See section 5 for more information. However, if you have an earlier Form W-4 for this employee that is valid, withhold based on the earlier Form W-4.
By February 28. File Forms 1099 and 1096. File Copy A of all Forms 1099 with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with the IRS. For electronically filed returns, see By March 31 below.
By February 28. File Forms W-2 and W-3. File Copy A of all Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). For electronically filed returns, see By March 31 below.
By March 31. File electronic Forms W-2 and 1099. File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. See Social Security's Employer Reporting Instructions and Information webpage at www.socialsecurity.gov/employer for more information about filing Forms W-2 and W-2c electronically.
By April 30, July 31, October 31, and January 31. Deposit FUTA taxes. Deposit FUTA tax if the undeposited amount is over $500.
Before December 1. Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year.
On December 31. Form W-5, Earned Income Credit Advance Payment Certificate, expires. Eligible employees who want to receive advance payments of the earned income credit for the next year must give you a new Form W-5.
This publication is for employers of agricultural workers (farmworkers). It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax.
If you have nonfarm employees, see Publication 15 (Circular E), Employer's Tax Guide. If you have employees in the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. 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.
If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Also, you will need the social security number (SSN) of each employee and the name of each employee as shown on the employee's social security card.
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.
Generally, employees are defined either under common law or under statutes for certain situations.
You are responsible for withholding and paying employment taxes for your employees. You are also required to file employment tax returns. These requirements do not apply to amounts that you pay to independent contractors. The rules discussed in this publication apply only to workers who are your employees.
In general, you are an employer of farmworkers if your employees:
For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage.
The table on page 24, How Do Employment Taxes Apply to Farmwork, distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations.
If you are a crew leader, you are an employer of farmworkers. A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. For FUTA tax rules, see section 10.
If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. See Publication 541, Partnerships, for more details. The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees.
If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U.S. possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. You may still make an election to be taxed as a qualified joint venture instead of a partnership. See Exception—Qualified joint venture above.
Cash wages that you pay to employees for farmwork are subject to social security and Medicare taxes. If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. FUTA tax is discussed in section 10. Cash wages include checks, money orders, etc. Do not count as cash wages the value of food, lodging, and other noncash items.
For more information on what payments are considered taxable wages, see Publication 15 (Circular E).
Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. These noncash payments are subject to social security and Medicare taxes and federal income tax withholding.
The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,700 in 2009. Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Nor do the taxes apply to housework done by your parent unless:
You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements or on wages paid to alien workers admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on a temporary basis to perform agricultural labor (that is, “H-2(A)” visa workers).
Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees.
All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met.
The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker:
Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes.
For wages paid in 2009 the social security tax rate is 6.2%, for both the employee and employer, on the first $106,800 paid to each employee. You must withhold at this rate from each employee and pay a matching amount.
The Medicare tax rate is 1.45% each for the employer and the employee on all wages. You must withhold at this rate from each employee and pay a matching amount.
Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. You may use one of several methods to determine the amount of federal income tax withholding. They are discussed in section 13.
| 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 under the table.
The $102 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and 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 federal income tax withholding does not apply to a supplemental wage payment (see Supplemental wages on page 12) if the 35% mandatory flat rate withholding applies or if the 25% 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:
When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS.
If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the notice to the employee and withhold based on the notice if:
If you are required to 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 (see Modification notice next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship.
After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. 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.
There are several ways to figure federal income tax withholding.
Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful.
If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4.
Supplemental wages are compensation paid to an employee in addition to the employee's regular wages. They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, 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. If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was 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 federal income tax from your employee's regular wages.
An employee who expects to be eligible for the earned income credit (EIC) and who 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 give 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 the approved electronic format. You are required to make advance EIC payments to employees who give you a properly completed Form W-5; except that you are not required to make these payments to farmworkers paid on a daily basis.
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 47 reflect that limit.
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, Employee's Withholding Allowance Certificate, 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 the notification requirement if you issue to 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 may 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 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 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.
Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld (minus any advance earned income credit 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 an authorized financial institution that is an authorized depositary for federal taxes. However, some employers must only deposit using EFTPS. See How To Deposit on page 16.
You may make payments with Forms 943 or 945 instead of depositing if one of the following applies.
Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Semiweekly schedule depositors must timely deposit the amount. See Accuracy of Deposits Rule and How To Deposit later in this section.
The rules for determining when to deposit Form 943 taxes are discussed below. (Separate rules apply to federal unemployment (FUTA) tax. See section 10.) Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor.
The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. The terms identify which set of rules you must follow when you incur a tax liability.
The deposit schedule that you must use for a calendar year is determined from the total taxes (not reduced by any advance EIC payments) reported on your Form 943 (line 9) for the lookback period, discussed next.
The lookback period is the second calendar year preceding the current calendar year. For example, the lookback period for 2009 is 2007.
Rose Co. reported taxes on Form 943 as follows.
2007 — $48,000 |
2008 — $60,000 |
Rose Co. is a monthly schedule depositor for 2009 because its taxes for the lookback period ($48,000 for calendar year 2007) were not more than $50,000. However, for 2010, Rose Co. is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2008) exceeded $50,000.
An employer originally reported total tax of $45,000 for the lookback period in 2007. The employer discovered during March 2009 that the tax during the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. The total tax reported in the lookback period is still $45,000. The $10,000 adjustment is also not treated as part of the 2009 taxes.
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.
If the total tax reported on line 9 of Form 943 for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month.
Red Co. is a seasonal employer and a monthly schedule depositor. It pays wages each Friday. It paid wages during August 2009, but did not pay any wages during September. Red Co. must deposit the combined tax liabilities for the August paydays by September 15. Red Co. does not have a deposit requirement for September (that is, due by October 15) because no wages were paid in September; therefore, it did not have a tax liability for September.
For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule on page 15).
You are a semiweekly schedule depositor for a calendar year if the total taxes on line 9 of Form 943 during your lookback period were more than $50,000. Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday.
Semiweekly depositors are not required to deposit twice a week if their payments were in same semiweekly period unless the $100,000 Next Day Deposit Rule (discussed later) applies. For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday.
Semiweekly schedule depositors must complete Form 943-A and submit it with Form 943.| 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 more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. For example, 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 will be required even though the pay dates fall within the same semiweekly period. Both deposits will be due Wednesday, October 7, 2009 (three banking days from the end of the semiweekly deposit period).
If a deposit is required to be made on a day that is not a banking day, the deposit is considered on time if it is made by 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 Friday, but Friday is not a banking day, the deposit is considered timely if it is made by the following Monday (if Monday is a banking day).
will always have 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 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).
If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on line 11) on any day during a deposit period, you must deposit the tax by the close of the next banking day, whether you are a monthly or a 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 because the $10,000 is accumulated in the next deposit period. Thus, $95,000 must be deposited on Friday and $10,000 must be deposited on the following Wednesday.
In addition, 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. does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule).
If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year.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.
The two methods of depositing employment taxes are discussed below. See Payment with return on page 13 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:
New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. See When you receive your EIN on page 5 for more information.
For deposits made by EFTPS to be on time, you must initiate the transaction at least one 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.
Financial Agent
Federal Tax Deposit Processing
P.O. Box 970030
St. Louis, MO 63197.
The IRS determines if 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 are required to 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 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. IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return.
For amounts not properly deposited or not deposited on time, the penalty rates are shown next.
| Penalty | Charged for... |
|---|---|
| 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 Depositing without an EIN earlier and Payment with return on page 13 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.
If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules.
If a deposit is due, deposit the Form 941/944 taxes and the Form 943 taxes with separate FTD coupons, or by making separate EFTPS deposits. For example, if you are a monthly schedule depositor for both Forms 941/944 and 943 taxes and your tax liability at the end of June is $1,500 reportable on Form 941/944 and $1,200 reportable on Form 943, deposit both amounts by July 15. Use one FTD coupon to deposit the $1,500 of Form 941/944 taxes and another FTD coupon to deposit the $1,200 of Form 943 taxes.
You must file Form 943 for each calendar year beginning with the first year that you pay $2,500 or more for farmwork or you employ a farmworker who meets the $150 test explained in section 4. Do not report these wages on
Form 941 or Form 944.
After you file your first return, each year the IRS will send you a Form 943 preaddressed with your name, address, and EIN. If you do not receive the preaddressed form, request a blank form from the IRS. If you use a blank form, show your name and EIN exactly as they appeared on previous returns.
There are two types of adjustments: current year adjustments and prior year adjustments to correct errors. See the Instructions for Form 943 for more information on how to report these adjustments.
In certain cases, amounts reported as social security and Medicare taxes on lines 3 and 5 of Form 943 must be adjusted to arrive at your correct tax liability. The most common situation involves differences in cents totals due to rounding. Other situations when current year adjustments may be necessary include third-party sick pay, group-term life insurance for former employees, and the uncollected employee share of social security and Medicare taxes on tips. See Publication 15 (Circular E) for more information on these adjustments.
If you withhold an incorrect amount of federal income tax from an employee, you may adjust the amount withheld in later pay periods during the same year to compensate for the error.
Generally, you can correct social security and Medicare errors on prior year Forms 943 by making an adjustment on your Form 943 for the year during which the error was discovered. The adjustment increases or decreases your tax liability for the year in which it is reported (the year the error was discovered) and is interest free. The net adjustments reported on Form 943 may include any number of corrections for one or more previous years, including both overpayments and underpayments.
You are required to provide background information and certifications supporting prior year adjustments. File with Form 943 a Form 941c, Supporting Statement To Correct Information, or attach a statement that shows the following:
If you withheld no federal income, social security, or Medicare taxes or less than the correct amount from an employee's wages, you can make it up from future 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 federal income tax must be recovered from the employee on or before the last day of the calendar 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 web addresses and phone numbers, is available in the Instructions for Form 940. Only the employer pays FUTA tax; it is not withheld from the employees' wages. For more information, see the Instructions for Form 940.
For 2009, you must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, if you:
To determine whether you meet either test above, you must count wages paid to aliens admitted on a temporary basis to the United States to perform farmwork, also known as “H-2(A)” visa workers. However, wages paid to “H-2(A)” visa workers are not subject to the FUTA tax.
Generally, farmworkers supplied by a crew leader are considered employees of the farm operator for purposes of the FUTA tax unless (a) the crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act, or (b) substantially all of the workers supplied by the crew leader operate or maintain tractors, harvesting or crop-dusting machines, or other machines provided by the crew leader. Therefore, if (a) or (b) applies, the farmworkers are generally employees of the crew leader.
You must deposit FUTA tax with an authorized financial institution. (If you are subject to the electronic deposit requirements, you must use EFTPS. See section 7.) The deposit rules for FUTA tax are different from those for income, social security, and Medicare taxes. See Deposit rules for FUTA tax later.
Every employer subject to employment taxes must keep all related records available for inspection for at least 4 years after the due date for the return period to which the records relate, or the date the taxes are paid, whichever is later. You may keep the records in whatever form you choose.
Keep a record of the following information.
Keep copies of the following documents.
If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. If the crew leader has no permanent mailing address, record his or her present address.
When there are discrepancies between amounts reported on Form 943 filed with the IRS and Forms W-2 and W-3 filed with the SSA, the IRS must contact you to resolve the discrepancies.
To help reduce discrepancies:
To reduce the discrepancies between amounts reported on Forms W-2, W-3, and 943:
Amounts reported on Forms W-2, W-3, and 943 may not match for valid reasons. If they do not match, you should determine that the reasons are valid. Keep your reconciliation so that you will have a record of why amounts did not match in case there are inquiries from the IRS or the SSA.
There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method and the percentage method.
Under the wage bracket method, find the proper table (on pages 27 through 46) 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 income 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 later. Be sure to reduce wages by the amount of total withholding allowances (shown in the table below) before using the percentage method tables on pages 25 and 26.
To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.
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 the other methods described below.
If you do not want to use the wage bracket tables on pages 27 through 46 to figure how much federal income tax to withhold, you can use the percentage method based on the table on this page 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 federal 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 |
An unmarried employee is paid $600 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows:
| 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 25 | $53.84 |
To figure the federal income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.
Figure the federal 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 annually) for a balance of $37,400. Using column (b) of
Table 7—Annual Payroll Period on page 26, the annual federal income tax withholding is $3,612.50 Divide the annual amount by 52. The weekly federal income tax to withhold is $69.47
Rather than the Percentage Method or Wage Bracket Method described earlier, you can use an alternative method to withhold federal income tax. Section 9 of
Publication 15-A, Employer's Supplemental Tax Guide, describes these alternative methods.
If you use the percentage method or alternative methods for federal income tax withholding, you may round the tax for the pay period to the nearest dollar. The wage bracket tables are already rounded for you. If rounding is used, it must be used consistently. Round withheld federal tax amounts to the nearest whole dollar by (a) dropping amounts under 50 cents, and (b) increasing amounts from 50 to 99 cents to the next higher dollar. For example, $2.30 becomes $2, and $2.80 becomes $3.
To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained later. With either method, 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. See section 6 for an explanation of the advance EIC.
If you use the wage bracket tables on pages 49 through 55, 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. Find 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 computation based on the appropriate rate table.
Find the employee's gross wages before any deductions in the appropriate table on page 47 or 48. 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 amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.
The wage bracket tables for advance EIC payments have been rounded to whole dollar amounts. If you use the percentage method for advance EIC payments, the payments may be rounded to the nearest dollar. The rules for rounding discussed in section 13 also apply to advance EIC payments.
| Type of employment | Income Tax Withholding, Social Security, and Medicare | Federal Unemployment Tax |
|---|---|---|
| Farm Employment Includes: | ||
| 1. Cultivating soil; raising or harvesting any agricultural or horticultural commodity; the care of livestock, poultry, bees, fur-bearing animals, or wildlife. | Taxable if $150 test or $2,500 test is met. See section 4. | Taxable if either test in section 10 is met. |
| 2. Work on a farm if major farm duties are in management or maintenance, etc., of farm tools or equipment or salvaging timber, or clearing brush or other debris, left by hurricane. | ||
| 3. Work in connection with the production and harvesting of turpentine and other oleoresinous products. | ||
| 4. Cotton ginning. | ||
| 5. Operating or maintenance of ditches, reservoirs, canals, or waterways used only for supplying or storing water for farming purposes and not owned or operated for profit. | ||
| 6. Processing, packaging, etc., any commodity in its unmanufactured state if employed by farm operator who produced over half of commodity processed or by group of up to 20 unincorporated farm operators if they produced all the commodity. | ||
| 7. Hatching poultry on a farm.* | ||
| 8. Production or harvesting of maple syrup. | ||
| Farm Employment Does Not Include: | ||
| 1. Handling or processing commodities after delivery to terminal market for commercial canning or freezing. | Taxable under general employment rules. Farm rules do not apply. | Taxable under general FUTA rules. Farm rules do not apply. |
| 2. Operating or maintenance of ditches, canals, reservoirs or waterways not meeting tests in (5) above. | ||
| 3. Processing, packaging, delivering, etc., any commodity in its unmanufactured state if group of farm operators do not meet the tests in (6) above. | ||
| 4. Household employment. | ||
| Special Employment Situations: | ||
| 1. Services not in the course of employer's trade or business on farm operated for profit (cash payments only). | Taxable if $150 test or $2,500 test is met (see section 4), unless performed by parent employed by child. | Taxable only if $50 or more is paid in a quarter and employee works on 24 or more different days in current or prior quarter. |
| 2. Workers admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on a temporary basis to perform agricultural labor (“H-2(A)” workers). | Exempt. | Exempt. |
| 3. Family employment. | Exempt for employer's child under age 18, but counted for $150 test or $2,500 test. Taxable for spouse of employer. | Exempt if services performed by employer's parent or spouse or by employer's child under age 21. |
| *Hatching poultry off the farm is not considered farmwork for income tax withholding, social security, and Medicare. It is considered farmwork for federal unemployment tax. |
(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 25. Also see the instructions on page 22. | |||||||||||
| 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 25. Also see the instructions on page 22. | |||||||||||
| 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 25. Also see the instructions on page 22. | |||||||||||
| 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 25. Also see the instructions on page 22. | |||||||||||
| 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 25. Also see the instructions on page 22. | |||||||||||
| 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 25. Also see the instructions on page 22. | |||||||||||
| 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 25. Also see the instructions on page 22. | |||||||||||
| 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 25. Also see the instructions on page 22. | |||||||||||
| 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 26. Also see the instructions on page 22. | |||||||||||
| 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 26. Also see the instructions on page 22. | |||||||||||
(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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