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New Wage Withholding and Advance Earned Income Credit Payment Tables, Publication 15-T (03/2009)

Withholding Income Taxes on the Wages of Nonresident Alien Employees

Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes

How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables

Alternative Methods of Income Tax Withholding

Advance Payment Methods for the Earned Income Credit (EIC)

Whole-Dollar Withholding and Paying Advance EIC (Rounding)

Alternative Methods for Figuring Withholding

Term of continuous employment.

Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)

Wage Bracket Percentage Method Tables (for Automated Payroll Systems)

Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables

Publication 15-T - Additional Material

New Wage Withholding and Advance Earned Income Credit Payment Tables, Publication 15-T (03/2009)

Introduction

This publication contains the new income tax withholding percentage and wage bracket method tables. It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication.

Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide.

For the calculation of income tax withholding on pensions, the new withholding tables also apply.

These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009.

Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications.

Notice to Employers

Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Employees do not need to fill out a new Form W-4. These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay.

Note:

The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised.

Withholding Income Taxes on the Wages of Nonresident Alien Employees

In general, you must withhold federal income taxes on the wages of nonresident alien employees. However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. For more information, see Notice 2005-76, 2005-46 I.R.B. 947, available at
www.irs.gov/irb/2005-46_IRB/ar10.html.

As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. See the chart below for these increased amounts.

Nonresident alien students from India and business apprentices from India are not subject to this procedure.

The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart.

Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only


Payroll Period	Add Additional
Weekly	$138.00
Biweekly	276.00
Semimonthly	299.00
Monthly	598.00
Quarterly	1,795.00
Semiannually	3,590.00
Annually	7,180.00
Daily or Miscellaneous (each day of the payroll period)	27.60

The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee.

This procedure only applies to nonresident alien employees who have wages subject to income tax withholding.

Note.

The following example will deal with the new withholding tables only. For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E).

Example.

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 page 71). The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 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 $776 and making the calculations according to the table.

The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee.

Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes

Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009.

How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables

Income Tax Withholding

There are several ways to figure income tax withholding. The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. See section 9 of Publication 15 (Circular E) for more information on Form W-4.

Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26.

Wage Bracket Method

Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.

If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6).

Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances.

The wage bracket tables can be used if an employee claims up to 10 allowances. More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. Adapt the tables to more than 10 allowances as follows:

Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later.
Subtract the result from the employee's wages.
On this amount, find and withhold the tax in the column for 10 allowances.

This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. You can also use any other method described below.

Percentage Method

If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.

Use these steps to figure the income tax to withhold under the percentage method.

Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims.
Subtract that amount from the employee's wages.
Determine the amount to withhold from the appropriate table on page 5 or 6.

Table 1. Percentage Method—2009 Amount for One Withholding Allowance


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

Example.

An unmarried employee is paid $600 weekly. This employee has in effect a Form W-4 claiming two withholding allowances. Using the percentage method, figure the income tax to withhold 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(a)—single person, page 5		$45.14

To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.

Annual income tax withholding.

Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.

Example.

A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Using the table for the annual payroll period (Table 6(b)) on page 6, $2,812.50 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $54.09.

Alternative Methods of Income Tax Withholding

Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains:

Formula tables for percentage method withholding (for automated payroll systems),
Wage bracket percentage method tables (for automated payroll systems), and
Combined income, social security, and Medicare tax withholding tables.

Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment.

Advance Payment Methods for the Earned Income Credit (EIC)

To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. See the tolerances allowed in the chart in Other methods on page 36. See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC.

The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4.

Wage Bracket Method

If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows.

Find the employee's gross wages before any deductions using the appropriate table. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.

Percentage Method

If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28.

Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the advance EIC payment shown in the appropriate table for the amount of wages paid.

Whole-Dollar Withholding and Paying Advance EIC (Rounding)

The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts.

When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar.

The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar.

Tables for Percentage Method of Withholding

(For Wages Paid Through December 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 $138	$0		Not over $303	$0
Over—	But not over—	of excess over—	Over—	But not over—	of excess over—
$138	—$200		10%	—$138	$303	—$470		10%	—$303
$200	—$696		$6.20 plus 15%	—$200	$470	—$1,455		$16.70 plus 15%	—$470
$696	—$1,279		$80.60 plus 25%	—$696	$1,455	—$2,272		$164.45 plus 25%	—$1,455
$1,279	—$3,338		$226.35 plus 28%	—$1,279	$2,272	—$4,165		$368.70 plus 28%	—$2,272
$3,338	—$7,212		$802.87 plus 33%	—$3,338	$4,165	—$7,321		$898.74 plus 33%	—$4,165
$7,212	$2,081.29 plus 35%	—$7,212	$7,321	$1,940.22 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 $276	$0		Not over $606	$0
Over—	But not over—	of excess over—	Over—	But not over—	of excess over—
$276	—$400		10%	—$276	$606	—$940		10%	—$606
$400	—$1,392		$12.40 plus 15%	—$400	$940	—$2,910		$33.40 plus 15%	—$940
$1,392	—$2,559		$161.20 plus 25%	—$1,392	$2,910	—$4,543		$328.90 plus 25%	—$2,910
$2,559	—$6,677		$452.95 plus 28%	—$2,559	$4,543	—$8,331		$737.15 plus 28%	—$4,543
$6,677	—$14,423		$1,605.99 plus 33%	—$6,677	$8,331	—$14,642		$1,797.79 plus 33%	—$8,331
$14,423	$4,162.17 plus 35%	—$14,423	$14,642	$3,880.42 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 $299	$0		Not over $656	$0
Over—	But not over—	of excess over—	Over—	But not over—	of excess over—
$299	—$433		10%	—$299	$656	—$1,019		10%	—$656
$433	—$1,508		$13.40 plus 15%	—$433	$1,019	—$3,152		$36.30 plus 15%	—$1,019
$1,508	—$2,772		$174.65 plus 25%	—$1,508	$3,152	—$4,922		$356.25 plus 25%	—$3,152
$2,772	—$7,233		$490.65 plus 28%	—$2,772	$4,922	—$9,025		$798.75 plus 28%	—$4,922
$7,233	—$15,625		$1,739.73 plus 33%	—$7,233	$9,025	—$15,863		$1,947.59 plus 33%	—$9,025
$15,625		$4,509.09 plus 35%	—$15,625	$15,863		$4,204.13 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 $598	$0		Not over $1,313	$0
Over—	But not over—	of excess over—	Over—	But not over—	of excess over—
$598	—$867		10%	—$598	$1,313	—$2,038		10%	—$1,313
$867	—$3,017		$26.90 plus 15%	—$867	$2,038	—$6,304		$72.50 plus 15%	—$2,038
$3,017	—$5,544		$349.40 plus 25%	—$3,017	$6,304	—$9,844		$712.40 plus 25%	—$6,304
$5,544	—$14,467		$981.15 plus 28%	—$5,544	$9,844	—$18,050		$1,597.40 plus 28%	—$9,844
$14,467	—$31,250		$3,479.59 plus 33%	—$14,467	$18,050	—$31,725		$3,895.08 plus 33%	—$18,050
$31,250	$9,017.98 plus 35%	—$31,250	$31,725	$8,407.83 plus 35%	—$31,725

Tables for Percentage Method of Withholding (continued)

(For Wages Paid Through December 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 $1,795	$0		Not over $3,938	$0
Over—	But not over—	of excess over—	Over—	But not over—	of excess over—
$1,795	—$2,600		10%	—$1,795	$3,938	—$6,113	10%	—$3,938
$2,600	—$9,050		$80.50 plus 15%	—$2,600	$6,113	—$18,913	$217.50 plus 15%	—$6,113
$9,050	—$16,633		$1,048.00 plus 25%	—$9,050	$18,913	—$29,533	$2,137.50 plus 25%	—$18,913
$16,633	—$43,400		$2,943.75 plus 28%	—$16,633	$29,533	—$54,150	$4,792.50 plus 28%	—$29,533
$43,400	—$93,750		$10,438.51 plus 33%	—$43,400	$54,150	—$95,175	$11,685.26 plus 33%	—$54,150
$93,750	$27,054.01 plus 35%	—$93,750	$95,175	$25,223.51 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 $3,590	$0		Not over $7,875	$0
Over—	But not over—	of excess over—	Over—	But not over—	of excess over—
$3,590	—$5,200		10%	—$3,590	$7,875	—$12,225	10%	—$7,875
$5,200	—$18,100		$161.00 plus 15%	—$5,200	$12,225	—$37,825	$435.00 plus 15%	—$12,225
$18,100	—$33,265		$2,096.00 plus 25%	—$18,100	$37,825	—$59,065	$4,275.00 plus 25%	—$37,825
$33,265	—$86,800		$5,887.25 plus 28%	—$33,265	$59,065	—$108,300	$9,585.00 plus 28%	—$59,065
$86,800	—$187,500		$20,877.05 plus 33%	—$86,800	$108,300	—$190,350	$23,370.80 plus 33%	—$108,300
$187,500	$54,108.05 plus 35%	—$187,500	$190,350	$50,447.30 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 $7,180	$0		Not over $15,750	$0
Over—	But not over—	of excess over—	Over—	But not over—	of excess over—
$7,180	—$10,400		10%	—$7,180	$15,750	—$24,450	10%	—$15,750
$10,400	—$36,200		$322.00 plus 15%	—$10,400	$24,450	—$75,650	$870.00 plus 15%	—$24,450
$36,200	—$66,530		$4,192.00 plus 25%	—$36,200	$75,650	—$118,130	$8,550.00 plus 25%	—$75,650
$66,530	—$173,600		$11,774.50 plus 28%	—$66,530	$118,130	—$216,600	$19,170.00 plus 28%	—$118,130
$173,600	—$375,000		$41,754.10 plus 33%	—$173,600	$216,600	—$380,700	$46,741.60 plus 33%	—$216,600
$375,000	$108,216.10 plus 35%	—$375,000	$380,700	$100,894.60 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 $27.60	$0		Not over $60.60	$0
Over—	But not over—	of excess over—	Over—	But not over—	of excess over—
$27.60	—$40.00		10%	—$27.60	$60.60	—$94.00	10%	—$60.60
$40.00	—$139.20		$1.24 plus 15%	—$40.00	$94.00	—$291.00	$3.34 plus 15%	—$94.00
$139.20	—$255.90		$16.12 plus 25%	—$139.20	$291.00	—$454.30	$32.89 plus 25%	—$291.00
$255.90	—$667.70		$45.30 plus 28%	—$255.90	$454.30	—$833.10	$73.72 plus 28%	—$454.30
$667.70	—$1,442.30		$160.60 plus 33%	—$667.70	$833.10	—$1,464.20	$179.78 plus 33%	—$833.10
$1,442.30	$416.22 plus 35%	—$1,442.30	$1,464.20	$388.04 plus 35%	—$1,464.20

SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009)


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	$145	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
145	150	1	0	0	0	0	0	0	0	0	0	0
150	155	1	0	0	0	0	0	0	0	0	0	0
155	160	2	0	0	0	0	0	0	0	0	0	0
160	165	2	0	0	0	0	0	0	0	0	0	0
165	170	3	0	0	0	0	0	0	0	0	0	0
170	175	3	0	0	0	0	0	0	0	0	0	0
175	180	4	0	0	0	0	0	0	0	0	0	0
180	185	4	0	0	0	0	0	0	0	0	0	0
185	190	5	0	0	0	0	0	0	0	0	0	0
190	195	5	0	0	0	0	0	0	0	0	0	0
195	200	6	0	0	0	0	0	0	0	0	0	0
200	210	7	0	0	0	0	0	0	0	0	0	0
210	220	8	1	0	0	0	0	0	0	0	0	0
220	230	10	2	0	0	0	0	0	0	0	0	0
230	240	11	3	0	0	0	0	0	0	0	0	0
240	250	13	4	0	0	0	0	0	0	0	0	0
250	260	14	5	0	0	0	0	0	0	0	0	0
260	270	16	6	0	0	0	0	0	0	0	0	0
270	280	17	7	0	0	0	0	0	0	0	0	0
280	290	19	8	1	0	0	0	0	0	0	0	0
290	300	20	10	2	0	0	0	0	0	0	0	0
300	310	22	11	3	0	0	0	0	0	0	0	0
310	320	23	13	4	0	0	0	0	0	0	0	0
320	330	25	14	5	0	0	0	0	0	0	0	0
330	340	26	16	6	0	0	0	0	0	0	0	0
340	350	28	17	7	0	0	0	0	0	0	0	0
350	360	29	19	8	1	0	0	0	0	0	0	0
360	370	31	20	10	2	0	0	0	0	0	0	0
370	380	32	22	11	3	0	0	0	0	0	0	0
380	390	34	23	13	4	0	0	0	0	0	0	0
390	400	35	25	14	5	0	0	0	0	0	0	0
400	410	37	26	16	6	0	0	0	0	0	0	0
410	420	38	28	17	7	0	0	0	0	0	0	0
420	430	40	29	19	8	1	0	0	0	0	0	0
430	440	41	31	20	10	2	0	0	0	0	0	0
440	450	43	32	22	11	3	0	0	0	0	0	0
450	460	44	34	23	13	4	0	0	0	0	0	0
460	470	46	35	25	14	5	0	0	0	0	0	0
470	480	47	37	26	16	6	0	0	0	0	0	0
480	490	49	38	28	17	7	0	0	0	0	0	0
490	500	50	40	29	19	8	1	0	0	0	0	0
500	510	52	41	31	20	10	2	0	0	0	0	0
510	520	53	43	32	22	11	3	0	0	0	0	0
520	530	55	44	34	23	13	4	0	0	0	0	0
530	540	56	46	35	25	14	5	0	0	0	0	0
540	550	58	47	37	26	16	6	0	0	0	0	0
550	560	59	49	38	28	17	7	0	0	0	0	0
560	570	61	50	40	29	19	8	1	0	0	0	0
570	580	62	52	41	31	20	10	2	0	0	0	0
580	590	64	53	43	32	22	11	3	0	0	0	0
590	600	65	55	44	34	23	13	4	0	0	0	0
600	610	67	56	46	35	25	14	5	0	0	0	0
610	620	68	58	47	37	26	16	6	0	0	0	0
620	630	70	59	49	38	28	17	7	0	0	0	0
630	640	71	61	50	40	29	19	8	1	0	0	0
640	650	73	62	52	41	31	20	10	2	0	0	0
650	660	74	64	53	43	32	22	11	3	0	0	0
660	670	76	65	55	44	34	23	13	4	0	0	0
670	680	77	67	56	46	35	25	14	5	0	0	0
680	690	79	68	58	47	37	26	16	6	0	0	0
690	700	80	70	59	49	38	28	17	7	0	0	0
700	710	83	71	61	50	40	29	19	8	1	0	0
710	720	85	73	62	52	41	31	20	10	2	0	0
720	730	88	74	64	53	43	32	22	11	3	0	0
730	740	90	76	65	55	44	34	23	13	4	0	0
740	750	93	77	67	56	46	35	25	14	5	0	0
750	760	95	79	68	58	47	37	26	16	6	0	0
760	770	98	80	70	59	49	38	28	17	7	0	0
770	780	100	83	71	61	50	40	29	19	8	1	0
$780	$790	$103	$85	$73	$62	$52	$41	$31	$20	$10	$2	$0
790	800	105	88	74	64	53	43	32	22	11	3	0
800	810	108	90	76	65	55	44	34	23	13	4	0
810	820	110	93	77	67	56	46	35	25	14	5	0
820	830	113	95	79	68	58	47	37	26	16	6	0
830	840	115	98	80	70	59	49	38	28	17	7	0
840	850	118	100	83	71	61	50	40	29	19	8	1
850	860	120	103	85	73	62	52	41	31	20	10	2
860	870	123	105	88	74	64	53	43	32	22	11	3
870	880	125	108	90	76	65	55	44	34	23	13	4
880	890	128	110	93	77	67	56	46	35	25	14	5
890	900	130	113	95	79	68	58	47	37	26	16	6
900	910	133	115	98	80	70	59	49	38	28	17	7
910	920	135	118	100	83	71	61	50	40	29	19	8
920	930	138	120	103	85	73	62	52	41	31	20	10
930	940	140	123	105	88	74	64	53	43	32	22	11
940	950	143	125	108	90	76	65	55	44	34	23	13
950	960	145	128	110	93	77	67	56	46	35	25	14
960	970	148	130	113	95	79	68	58	47	37	26	16
970	980	150	133	115	98	80	70	59	49	38	28	17
980	990	153	135	118	100	83	71	61	50	40	29	19
990	1,000	155	138	120	103	85	73	62	52	41	31	20
1,000	1,010	158	140	123	105	88	74	64	53	43	32	22
1,010	1,020	160	143	125	108	90	76	65	55	44	34	23
1,020	1,030	163	145	128	110	93	77	67	56	46	35	25
1,030	1,040	165	148	130	113	95	79	68	58	47	37	26
1,040	1,050	168	150	133	115	98	80	70	59	49	38	28
1,050	1,060	170	153	135	118	100	83	71	61	50	40	29
1,060	1,070	173	155	138	120	103	85	73	62	52	41	31
1,070	1,080	175	158	140	123	105	88	74	64	53	43	32
1,080	1,090	178	160	143	125	108	90	76	65	55	44	34
1,090	1,100	180	163	145	128	110	93	77	67	56	46	35
1,100	1,110	183	165	148	130	113	95	79	68	58	47	37
1,110	1,120	185	168	150	133	115	98	80	70	59	49	38
1,120	1,130	188	170	153	135	118	100	83	71	61	50	40
1,130	1,140	190	173	155	138	120	103	85	73	62	52	41
1,140	1,150	193	175	158	140	123	105	88	74	64	53	43
1,150	1,160	195	178	160	143	125	108	90	76	65	55	44
1,160	1,170	198	180	163	145	128	110	93	77	67	56	46
1,170	1,180	200	183	165	148	130	113	95	79	68	58	47
1,180	1,190	203	185	168	150	133	115	98	80	70	59	49
1,190	1,200	205	188	170	153	135	118	100	82	71	61	50
1,200	1,210	208	190	173	155	138	120	103	85	73	62	52
1,210	1,220	210	193	175	158	140	123	105	87	74	64	53
1,220	1,230	213	195	178	160	143	125	108	90	76	65	55
1,230	1,240	215	198	180	163	145	128	110	92	77	67	56
1,240	1,250	218	200	183	165	148	130	113	95	79	68	58

$1,250 and over	Use Table 1(a) for a SINGLE person on page 5. Also see the instructions on page 3.

MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009)


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	1	0	0	0	0	0	0	0	0	0
390	400	9	2	0	0	0	0	0	0	0	0	0
400	410	10	3	0	0	0	0	0	0	0	0	0
410	420	11	4	0	0	0	0	0	0	0	0	0
420	430	12	5	0	0	0	0	0	0	0	0	0
430	440	13	6	0	0	0	0	0	0	0	0	0
440	450	14	7	0	0	0	0	0	0	0	0	0
450	460	15	8	1	0	0	0	0	0	0	0	0
460	470	16	9	2	0	0	0	0	0	0	0	0
470	480	17	10	3	0	0	0	0	0	0	0	0
480	490	19	11	4	0	0	0	0	0	0	0	0
490	500	20	12	5	0	0	0	0	0	0	0	0
500	510	22	13	6	0	0	0	0	0	0	0	0
510	520	23	14	7	0	0	0	0	0	0	0	0
520	530	25	15	8	1	0	0	0	0	0	0	0
530	540	26	16	9	2	0	0	0	0	0	0	0
540	550	28	17	10	3	0	0	0	0	0	0	0
550	560	29	19	11	4	0	0	0	0	0	0	0
560	570	31	20	12	5	0	0	0	0	0	0	0
570	580	32	22	13	6	0	0	0	0	0	0	0
580	590	34	23	14	7	0	0	0	0	0	0	0
590	600	35	25	15	8	1	0	0	0	0	0	0
600	610	37	26	16	9	2	0	0	0	0	0	0
610	620	38	28	17	10	3	0	0	0	0	0	0
620	630	40	29	19	11	4	0	0	0	0	0	0
630	640	41	31	20	12	5	0	0	0	0	0	0
640	650	43	32	22	13	6	0	0	0	0	0	0
650	660	44	34	23	14	7	0	0	0	0	0	0
660	670	46	35	25	15	8	1	0	0	0	0	0
670	680	47	37	26	16	9	2	0	0	0	0	0
680	690	49	38	28	17	10	3	0	0	0	0	0
690	700	50	40	29	19	11	4	0	0	0	0	0
700	710	52	41	31	20	12	5	0	0	0	0	0
710	720	53	43	32	22	13	6	0	0	0	0	0
720	730	55	44	34	23	14	7	0	0	0	0	0
730	740	56	46	35	25	15	8	1	0	0	0	0
740	750	58	47	37	26	16	9	2	0	0	0	0
750	760	59	49	38	28	17	10	3	0	0	0	0
760	770	61	50	40	29	19	11	4	0	0	0	0
770	780	62	52	41	31	20	12	5	0	0	0	0
780	790	64	53	43	32	22	13	6	0	0	0	0
790	800	65	55	44	34	23	14	7	0	0	0	0
800	810	67	56	46	35	25	15	8	1	0	0	0
810	820	68	58	47	37	26	16	9	2	0	0	0
820	830	70	59	49	38	28	17	10	3	0	0	0
830	840	71	61	50	40	29	19	11	4	0	0	0
840	850	73	62	52	41	31	20	12	5	0	0	0
850	860	74	64	53	43	32	22	13	6	0	0	0
860	870	76	65	55	44	34	23	14	7	0	0	0
870	880	77	67	56	46	35	25	15	8	1	0	0
880	890	79	68	58	47	37	26	16	9	2	0	0
890	900	80	70	59	49	38	28	17	10	3	0	0
900	910	82	71	61	50	40	29	19	11	4	0	0
910	920	83	73	62	52	41	31	20	12	5	0	0
920	930	85	74	64	53	43	32	22	13	6	0	0
930	940	86	76	65	55	44	34	23	14	7	0	0
940	950	88	77	67	56	46	35	25	15	8	1	0
950	960	89	79	68	58	47	37	26	16	9	2	0
960	970	91	80	70	59	49	38	28	17	10	3	0
970	980	92	82	71	61	50	40	29	19	11	4	0
980	990	94	83	73	62	52	41	31	20	12	5	0
990	1,000	95	85	74	64	53	43	32	22	13	6	0
$1,000	$1,010	$97	$86	$76	$65	$55	$44	$34	$23	$14	$7	$0
1,010	1,020	98	88	77	67	56	46	35	25	15	8	1
1,020	1,030	100	89	79	68	58	47	37	26	16	9	2
1,030	1,040	101	91	80	70	59	49	38	28	17	10	3
1,040	1,050	103	92	82	71	61	50	40	29	19	11	4
1,050	1,060	104	94	83	73	62	52	41	31	20	12	5
1,060	1,070	106	95	85	74	64	53	43	32	22	13	6
1,070	1,080	107	97	86	76	65	55	44	34	23	14	7
1,080	1,090	109	98	88	77	67	56	46	35	25	15	8
1,090	1,100	110	100	89	79	68	58	47	37	26	16	9
1,100	1,110	112	101	91	80	70	59	49	38	28	17	10
1,110	1,120	113	103	92	82	71	61	50	40	29	19	11
1,120	1,130	115	104	94	83	73	62	52	41	31	20	12
1,130	1,140	116	106	95	85	74	64	53	43	32	22	13
1,140	1,150	118	107	97	86	76	65	55	44	34	23	14
1,150	1,160	119	109	98	88	77	67	56	46	35	25	15
1,160	1,170	121	110	100	89	79	68	58	47	37	26	16
1,170	1,180	122	112	101	91	80	70	59	49	38	28	17
1,180	1,190	124	113	103	92	82	71	61	50	40	29	19
1,190	1,200	125	115	104	94	83	73	62	52	41	31	20
1,200	1,210	127	116	106	95	85	74	64	53	43	32	22
1,210	1,220	128	118	107	97	86	76	65	55	44	34	23
1,220	1,230	130	119	109	98	88	77	67	56	46	35	25
1,230	1,240	131	121	110	100	89	79	68	58	47	37	26
1,240	1,250	133	122	112	101	91	80	70	59	49	38	28
1,250	1,260	134	124	113	103	92	82	71	61	50	40	29
1,260	1,270	136	125	115	104	94	83	73	62	52	41	31
1,270	1,280	137	127	116	106	95	85	74	64	53	43	32
1,280	1,290	139	128	118	107	97	86	76	65	55	44	34
1,290	1,300	140	130	119	109	98	88	77	67	56	46	35
1,300	1,310	142	131	121	110	100	89	79	68	58	47	37
1,310	1,320	143	133	122	112	101	91	80	70	59	49	38
1,320	1,330	145	134	124	113	103	92	82	71	61	50	40
1,330	1,340	146	136	125	115	104	94	83	73	62	52	41
1,340	1,350	148	137	127	116	106	95	85	74	64	53	43
1,350	1,360	149	139	128	118	107	97	86	76	65	55	44
1,360	1,370	151	140	130	119	109	98	88	77	67	56	46
1,370	1,380	152	142	131	121	110	100	89	79	68	58	47
1,380	1,390	154	143	133	122	112	101	91	80	70	59	49
1,390	1,400	155	145	134	124	113	103	92	82	71	61	50

$1,400 and over	Use Table 1(b) for a MARRIED person on page 5. Also see the instructions on page 3.

SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009)


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	$280	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
280	290	1	0	0	0	0	0	0	0	0	0	0
290	300	2	0	0	0	0	0	0	0	0	0	0
300	310	3	0	0	0	0	0	0	0	0	0	0
310	320	4	0	0	0	0	0	0	0	0	0	0
320	330	5	0	0	0	0	0	0	0	0	0	0
330	340	6	0	0	0	0	0	0	0	0	0	0
340	350	7	0	0	0	0	0	0	0	0	0	0
350	360	8	0	0	0	0	0	0	0	0	0	0
360	370	9	0	0	0	0	0	0	0	0	0	0
370	380	10	0	0	0	0	0	0	0	0	0	0
380	390	11	0	0	0	0	0	0	0	0	0	0
390	400	12	0	0	0	0	0	0	0	0	0	0
400	410	13	0	0	0	0	0	0	0	0	0	0
410	420	15	0	0	0	0	0	0	0	0	0	0
420	430	16	1	0	0	0	0	0	0	0	0	0
430	440	18	2	0	0	0	0	0	0	0	0	0
440	450	19	3	0	0	0	0	0	0	0	0	0
450	460	21	4	0	0	0	0	0	0	0	0	0
460	470	22	5	0	0	0	0	0	0	0	0	0
470	480	24	6	0	0	0	0	0	0	0	0	0
480	490	25	7	0	0	0	0	0	0	0	0	0
490	500	27	8	0	0	0	0	0	0	0	0	0
500	520	29	9	0	0	0	0	0	0	0	0	0
520	540	32	11	0	0	0	0	0	0	0	0	0
540	560	35	14	0	0	0	0	0	0	0	0	0
560	580	38	17	1	0	0	0	0	0	0	0	0
580	600	41	20	3	0	0	0	0	0	0	0	0
600	620	44	23	5	0	0	0	0	0	0	0	0
620	640	47	26	7	0	0	0	0	0	0	0	0
640	660	50	29	9	0	0	0	0	0	0	0	0
660	680	53	32	11	0	0	0	0	0	0	0	0
680	700	56	35	14	0	0	0	0	0	0	0	0
700	720	59	38	17	1	0	0	0	0	0	0	0
720	740	62	41	20	3	0	0	0	0	0	0	0
740	760	65	44	23	5	0	0	0	0	0	0	0
760	780	68	47	26	7	0	0	0	0	0	0	0
780	800	71	50	29	9	0	0	0	0	0	0	0
800	820	74	53	32	11	0	0	0	0	0	0	0
820	840	77	56	35	14	0	0	0	0	0	0	0
840	860	80	59	38	17	1	0	0	0	0	0	0
860	880	83	62	41	20	3	0	0	0	0	0	0
880	900	86	65	44	23	5	0	0	0	0	0	0
900	920	89	68	47	26	7	0	0	0	0	0	0
920	940	92	71	50	29	9	0	0	0	0	0	0
940	960	95	74	53	32	11	0	0	0	0	0	0
960	980	98	77	56	35	14	0	0	0	0	0	0
980	1,000	101	80	59	38	17	1	0	0	0	0	0
1,000	1,020	104	83	62	41	20	3	0	0	0	0	0
1,020	1,040	107	86	65	44	23	5	0	0	0	0	0
1,040	1,060	110	89	68	47	26	7	0	0	0	0	0
1,060	1,080	113	92	71	50	29	9	0	0	0	0	0
1,080	1,100	116	95	74	53	32	11	0	0	0	0	0
1,100	1,120	119	98	77	56	35	14	0	0	0	0	0
1,120	1,140	122	101	80	59	38	17	1	0	0	0	0
1,140	1,160	125	104	83	62	41	20	3	0	0	0	0
1,160	1,180	128	107	86	65	44	23	5	0	0	0	0
1,180	1,200	131	110	89	68	47	26	7	0	0	0	0
1,200	1,220	134	113	92	71	50	29	9	0	0	0	0
1,220	1,240	137	116	95	74	53	32	11	0	0	0	0
1,240	1,260	140	119	98	77	56	35	14	0	0	0	0
1,260	1,280	143	122	101	80	59	38	17	1	0	0	0
1,280	1,300	146	125	104	83	62	41	20	3	0	0	0
1,300	1,320	149	128	107	86	65	44	23	5	0	0	0
1,320	1,340	152	131	110	89	68	47	26	7	0	0	0
1,340	1,360	155	134	113	92	71	50	29	9	0	0	0
1,360	1,380	158	137	116	95	74	53	32	11	0	0	0
1,380	1,400	161	140	119	98	77	56	35	13	0	0	0
1,400	1,420	166	143	122	101	80	59	38	16	1	0	0
1,420	1,440	171	146	125	104	83	62	41	19	3	0	0
$1,440	$1,460	$176	$149	$128	$107	$86	$65	$44	$22	$5	$0	$0
1,460	1,480	181	152	131	110	89	68	47	25	7	0	0
1,480	1,500	186	155	134	113	92	71	50	28	9	0	0
1,500	1,520	191	158	137	116	95	74	53	31	11	0	0
1,520	1,540	196	161	140	119	98	77	56	34	13	0	0
1,540	1,560	201	166	143	122	101	80	59	37	16	1	0
1,560	1,580	206	171	146	125	104	83	62	40	19	3	0
1,580	1,600	211	176	149	128	107	86	65	43	22	5	0
1,600	1,620	216	181	152	131	110	89	68	46	25	7	0
1,620	1,640	221	186	155	134	113	92	71	49	28	9	0
1,640	1,660	226	191	158	137	116	95	74	52	31	11	0
1,660	1,680	231	196	161	140	119	98	77	55	34	13	0
1,680	1,700	236	201	165	143	122	101	80	58	37	16	1
1,700	1,720	241	206	170	146	125	104	83	61	40	19	3
1,720	1,740	246	211	175	149	128	107	86	64	43	22	5
1,740	1,760	251	216	180	152	131	110	89	67	46	25	7
1,760	1,780	256	221	185	155	134	113	92	70	49	28	9
1,780	1,800	261	226	190	158	137	116	95	73	52	31	11
1,800	1,820	266	231	195	161	140	119	98	76	55	34	13
1,820	1,840	271	236	200	165	143	122	101	79	58	37	16
1,840	1,860	276	241	205	170	146	125	104	82	61	40	19
1,860	1,880	281	246	210	175	149	128	107	85	64	43	22
1,880	1,900	286	251	215	180	152	131	110	88	67	46	25
1,900	1,920	291	256	220	185	155	134	113	91	70	49	28
1,920	1,940	296	261	225	190	158	137	116	94	73	52	31
1,940	1,960	301	266	230	195	161	140	119	97	76	55	34
1,960	1,980	306	271	235	200	165	143	122	100	79	58	37
1,980	2,000	311	276	240	205	170	146	125	103	82	61	40
2,000	2,020	316	281	245	210	175	149	128	106	85	64	43
2,020	2,040	321	286	250	215	180	152	131	109	88	67	46
2,040	2,060	326	291	255	220	185	155	134	112	91	70	49
2,060	2,080	331	296	260	225	190	158	137	115	94	73	52
2,080	2,100	336	301	265	230	195	161	140	118	97	76	55

$2,100 and over	Use Table 2(a) for a SINGLE person on page 5. Also see the instructions on page 3.

MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009)


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	$620	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
620	640	2	0	0	0	0	0	0	0	0	0	0
640	660	4	0	0	0	0	0	0	0	0	0	0
660	680	6	0	0	0	0	0	0	0	0	0	0
680	700	8	0	0	0	0	0	0	0	0	0	0
700	720	10	0	0	0	0	0	0	0	0	0	0
720	740	12	0	0	0	0	0	0	0	0	0	0
740	760	14	0	0	0	0	0	0	0	0	0	0
760	780	16	2	0	0	0	0	0	0	0	0	0
780	800	18	4	0	0	0	0	0	0	0	0	0
800	820	20	6	0	0	0	0	0	0	0	0	0
820	840	22	8	0	0	0	0	0	0	0	0	0
840	860	24	10	0	0	0	0	0	0	0	0	0
860	880	26	12	0	0	0	0	0	0	0	0	0
880	900	28	14	0	0	0	0	0	0	0	0	0
900	920	30	16	2	0	0	0	0	0	0	0	0
920	940	32	18	4	0	0	0	0	0	0	0	0
940	960	35	20	6	0	0	0	0	0	0	0	0
960	980	38	22	8	0	0	0	0	0	0	0	0
980	1,000	41	24	10	0	0	0	0	0	0	0	0
1,000	1,020	44	26	12	0	0	0	0	0	0	0	0
1,020	1,040	47	28	14	0	0	0	0	0	0	0	0
1,040	1,060	50	30	16	2	0	0	0	0	0	0	0
1,060	1,080	53	32	18	4	0	0	0	0	0	0	0
1,080	1,100	56	35	20	6	0	0	0	0	0	0	0
1,100	1,120	59	38	22	8	0	0	0	0	0	0	0
1,120	1,140	62	41	24	10	0	0	0	0	0	0	0
1,140	1,160	65	44	26	12	0	0	0	0	0	0	0
1,160	1,180	68	47	28	14	0	0	0	0	0	0	0
1,180	1,200	71	50	30	16	2	0	0	0	0	0	0
1,200	1,220	74	53	32	18	4	0	0	0	0	0	0
1,220	1,240	77	56	35	20	6	0	0	0	0	0	0
1,240	1,260	80	59	38	22	8	0	0	0	0	0	0
1,260	1,280	83	62	41	24	10	0	0	0	0	0	0
1,280	1,300	86	65	44	26	12	0	0	0	0	0	0
1,300	1,320	89	68	47	28	14	0	0	0	0	0	0
1,320	1,340	92	71	50	30	16	2	0	0	0	0	0
1,340	1,360	95	74	53	32	18	4	0	0	0	0	0
1,360	1,380	98	77	56	35	20	6	0	0	0	0	0
1,380	1,400	101	80	59	38	22	8	0	0	0	0	0
1,400	1,420	104	83	62	41	24	10	0	0	0	0	0
1,420	1,440	107	86	65	44	26	12	0	0	0	0	0
1,440	1,460	110	89	68	47	28	14	0	0	0	0	0
1,460	1,480	113	92	71	50	30	16	2	0	0	0	0
1,480	1,500	116	95	74	53	32	18	4	0	0	0	0
1,500	1,520	119	98	77	56	35	20	6	0	0	0	0
1,520	1,540	122	101	80	59	38	22	8	0	0	0	0
1,540	1,560	125	104	83	62	41	24	10	0	0	0	0
1,560	1,580	128	107	86	65	44	26	12	0	0	0	0
1,580	1,600	131	110	89	68	47	28	14	0	0	0	0
1,600	1,620	134	113	92	71	50	30	16	2	0	0	0
1,620	1,640	137	116	95	74	53	32	18	4	0	0	0
1,640	1,660	140	119	98	77	56	35	20	6	0	0	0
1,660	1,680	143	122	101	80	59	38	22	8	0	0	0
1,680	1,700	146	125	104	83	62	41	24	10	0	0	0
1,700	1,720	149	128	107	86	65	44	26	12	0	0	0
1,720	1,740	152	131	110	89	68	47	28	14	0	0	0
1,740	1,760	155	134	113	92	71	50	30	16	2	0	0
1,760	1,780	158	137	116	95	74	53	32	18	4	0	0
1,780	1,800	161	140	119	98	77	56	35	20	6	0	0
1,800	1,820	164	143	122	101	80	59	38	22	8	0	0
1,820	1,840	167	146	125	104	83	62	41	24	10	0	0
1,840	1,860	170	149	128	107	86	65	44	26	12	0	0
1,860	1,880	173	152	131	110	89	68	47	28	14	0	0
1,880	1,900	176	155	134	113	92	71	50	30	16	2	0
1,900	1,920	179	158	137	116	95	74	53	32	18	4	0
1,920	1,940	182	161	140	119	98	77	56	35	20	6	0
1,940	1,960	185	164	143	122	101	80	59	38	22	8	0
1,960	1,980	188	167	146	125	104	83	62	41	24	10	0
1,980	2,000	191	170	149	128	107	86	65	44	26	12	0
$2,000	$2,020	$194	$173	$152	$131	$110	$89	$68	$47	$28	$14	$0
2,020	2,040	197	176	155	134	113	92	71	50	30	16	2
2,040	2,060	200	179	158	137	116	95	74	53	32	18	4
2,060	2,080	203	182	161	140	119	98	77	56	34	20	6
2,080	2,100	206	185	164	143	122	101	80	59	37	22	8
2,100	2,120	209	188	167	146	125	104	83	62	40	24	10
2,120	2,140	212	191	170	149	128	107	86	65	43	26	12
2,140	2,160	215	194	173	152	131	110	89	68	46	28	14
2,160	2,180	218	197	176	155	134	113	92	71	49	30	16
2,180	2,200	221	200	179	158	137	116	95	74	52	32	18
2,200	2,220	224	203	182	161	140	119	98	77	55	34	20
2,220	2,240	227	206	185	164	143	122	101	80	58	37	22
2,240	2,260	230	209	188	167	146	125	104	83	61	40	24
2,260	2,280	233	212	191	170	149	128	107	86	64	43	26
2,280	2,300	236	215	194	173	152	131	110	89	67	46	28
2,300	2,320	239	218	197	176	155	134	113	92	70	49	30
2,320	2,340	242	221	200	179	158	137	116	95	73	52	32
2,340	2,360	245	224	203	182	161	140	119	98	76	55	34
2,360	2,380	248	227	206	185	164	143	122	101	79	58	37
2,380	2,400	251	230	209	188	167	146	125	104	82	61	40
2,400	2,420	254	233	212	191	170	149	128	107	85	64	43
2,420	2,440	257	236	215	194	173	152	131	110	88	67	46
2,440	2,460	260	239	218	197	176	155	134	113	91	70	49
2,460	2,480	263	242	221	200	179	158	137	116	94	73	52
2,480	2,500	266	245	224	203	182	161	140	119	97	76	55
2,500	2,520	269	248	227	206	185	164	143	122	100	79	58
2,520	2,540	272	251	230	209	188	167	146	125	103	82	61
2,540	2,560	275	254	233	212	191	170	149	128	106	85	64
2,560	2,580	278	257	236	215	194	173	152	131	109	88	67
2,580	2,600	281	260	239	218	197	176	155	134	112	91	70
2,600	2,620	284	263	242	221	200	179	158	137	115	94	73
2,620	2,640	287	266	245	224	203	182	161	140	118	97	76
2,640	2,660	290	269	248	227	206	185	164	143	121	100	79
2,660	2,680	293	272	251	230	209	188	167	146	124	103	82
2,680	2,700	296	275	254	233	212	191	170	149	127	106	85

$2,700 and over	Use Table 2(b) for a MARRIED person on page 5. Also see the instructions on page 3.

SINGLE Persons—Semimonthly
Payroll Period(For Wages Paid Through December 2009)


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	$300	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
300	310	1	0	0	0	0	0	0	0	0	0	0
310	320	2	0	0	0	0	0	0	0	0	0	0
320	330	3	0	0	0	0	0	0	0	0	0	0
330	340	4	0	0	0	0	0	0	0	0	0	0
340	350	5	0	0	0	0	0	0	0	0	0	0
350	360	6	0	0	0	0	0	0	0	0	0	0
360	370	7	0	0	0	0	0	0	0	0	0	0
370	380	8	0	0	0	0	0	0	0	0	0	0
380	390	9	0	0	0	0	0	0	0	0	0	0
390	400	10	0	0	0	0	0	0	0	0	0	0
400	410	11	0	0	0	0	0	0	0	0	0	0
410	420	12	0	0	0	0	0	0	0	0	0	0
420	430	13	0	0	0	0	0	0	0	0	0	0
430	440	14	0	0	0	0	0	0	0	0	0	0
440	450	15	0	0	0	0	0	0	0	0	0	0
450	460	17	0	0	0	0	0	0	0	0	0	0
460	470	18	1	0	0	0	0	0	0	0	0	0
470	480	20	2	0	0	0	0	0	0	0	0	0
480	490	21	3	0	0	0	0	0	0	0	0	0
490	500	23	4	0	0	0	0	0	0	0	0	0
500	520	25	6	0	0	0	0	0	0	0	0	0
520	540	28	8	0	0	0	0	0	0	0	0	0
540	560	31	10	0	0	0	0	0	0	0	0	0
560	580	34	12	0	0	0	0	0	0	0	0	0
580	600	37	14	0	0	0	0	0	0	0	0	0
600	620	40	17	1	0	0	0	0	0	0	0	0
620	640	43	20	3	0	0	0	0	0	0	0	0
640	660	46	23	5	0	0	0	0	0	0	0	0
660	680	49	26	7	0	0	0	0	0	0	0	0
680	700	52	29	9	0	0	0	0	0	0	0	0
700	720	55	32	11	0	0	0	0	0	0	0	0
720	740	58	35	13	0	0	0	0	0	0	0	0
740	760	61	38	15	0	0	0	0	0	0	0	0
760	780	64	41	18	1	0	0	0	0	0	0	0
780	800	67	44	21	3	0	0	0	0	0	0	0
800	820	70	47	24	5	0	0	0	0	0	0	0
820	840	73	50	27	7	0	0	0	0	0	0	0
840	860	76	53	30	9	0	0	0	0	0	0	0
860	880	79	56	33	11	0	0	0	0	0	0	0
880	900	82	59	36	13	0	0	0	0	0	0	0
900	920	85	62	39	16	0	0	0	0	0	0	0
920	940	88	65	42	19	2	0	0	0	0	0	0
940	960	91	68	45	22	4	0	0	0	0	0	0
960	980	94	71	48	25	6	0	0	0	0	0	0
980	1,000	97	74	51	28	8	0	0	0	0	0	0
1,000	1,020	100	77	54	31	10	0	0	0	0	0	0
1,020	1,040	103	80	57	34	12	0	0	0	0	0	0
1,040	1,060	106	83	60	37	15	0	0	0	0	0	0
1,060	1,080	109	86	63	40	18	1	0	0	0	0	0
1,080	1,100	112	89	66	43	21	3	0	0	0	0	0
1,100	1,120	115	92	69	46	24	5	0	0	0	0	0
1,120	1,140	118	95	72	49	27	7	0	0	0	0	0
1,140	1,160	121	98	75	52	30	9	0	0	0	0	0
1,160	1,180	124	101	78	55	33	11	0	0	0	0	0
1,180	1,200	127	104	81	58	36	13	0	0	0	0	0
1,200	1,220	130	107	84	61	39	16	0	0	0	0	0
1,220	1,240	133	110	87	64	42	19	2	0	0	0	0
1,240	1,260	136	113	90	67	45	22	4	0	0	0	0
1,260	1,280	139	116	93	70	48	25	6	0	0	0	0
1,280	1,300	142	119	96	73	51	28	8	0	0	0	0
1,300	1,320	145	122	99	76	54	31	10	0	0	0	0
1,320	1,340	148	125	102	79	57	34	12	0	0	0	0
1,340	1,360	151	128	105	82	60	37	14	0	0	0	0
1,360	1,380	154	131	108	85	63	40	17	1	0	0	0
1,380	1,400	157	134	111	88	66	43	20	3	0	0	0
1,400	1,420	160	137	114	91	69	46	23	5	0	0	0
1,420	1,440	163	140	117	94	72	49	26	7	0	0	0
1,440	1,460	166	143	120	97	75	52	29	9	0	0	0
1,460	1,480	169	146	123	100	78	55	32	11	0	0	0
$1,480	$1,500	$172	$149	$126	$103	$81	$58	$35	$13	$0	$0	$0
1,500	1,520	175	152	129	106	84	61	38	15	0	0	0
1,520	1,540	180	155	132	109	87	64	41	18	1	0	0
1,540	1,560	185	158	135	112	90	67	44	21	3	0	0
1,560	1,580	190	161	138	115	93	70	47	24	5	0	0
1,580	1,600	195	164	141	118	96	73	50	27	7	0	0
1,600	1,620	200	167	144	121	99	76	53	30	9	0	0
1,620	1,640	205	170	147	124	102	79	56	33	11	0	0
1,640	1,660	210	173	150	127	105	82	59	36	13	0	0
1,660	1,680	215	177	153	130	108	85	62	39	16	0	0
1,680	1,700	220	182	156	133	111	88	65	42	19	2	0
1,700	1,720	225	187	159	136	114	91	68	45	22	4	0
1,720	1,740	230	192	162	139	117	94	71	48	25	6	0
1,740	1,760	235	197	165	142	120	97	74	51	28	8	0
1,760	1,780	240	202	168	145	123	100	77	54	31	10	0
1,780	1,800	245	207	171	148	126	103	80	57	34	12	0
1,800	1,820	250	212	174	151	129	106	83	60	37	15	0
1,820	1,840	255	217	179	154	132	109	86	63	40	18	1
1,840	1,860	260	222	184	157	135	112	89	66	43	21	3
1,860	1,880	265	227	189	160	138	115	92	69	46	24	5
1,880	1,900	270	232	194	163	141	118	95	72	49	27	7
1,900	1,920	275	237	199	166	144	121	98	75	52	30	9
1,920	1,940	280	242	204	169	147	124	101	78	55	33	11
1,940	1,960	285	247	209	172	150	127	104	81	58	36	13
1,960	1,980	290	252	214	176	153	130	107	84	61	39	16
1,980	2,000	295	257	219	181	156	133	110	87	64	42	19
2,000	2,020	300	262	224	186	159	136	113	90	67	45	22
2,020	2,040	305	267	229	191	162	139	116	93	70	48	25
2,040	2,060	310	272	234	196	165	142	119	96	73	51	28
2,060	2,080	315	277	239	201	168	145	122	99	76	54	31
2,080	2,100	320	282	244	206	171	148	125	102	79	57	34
2,100	2,120	325	287	249	211	174	151	128	105	82	60	37
2,120	2,140	330	292	254	216	178	154	131	108	85	63	40

$2,140 and over	Use Table 3(a) for a SINGLE person on page 5. Also see the instructions on page 3.

MARRIED Persons—Semimonthly
Payroll Period(For Wages Paid Through December 2009)


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	$660	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
660	680	1	0	0	0	0	0	0	0	0	0	0
680	700	3	0	0	0	0	0	0	0	0	0	0
700	720	5	0	0	0	0	0	0	0	0	0	0
720	740	7	0	0	0	0	0	0	0	0	0	0
740	760	9	0	0	0	0	0	0	0	0	0	0
760	780	11	0	0	0	0	0	0	0	0	0	0
780	800	13	0	0	0	0	0	0	0	0	0	0
800	820	15	0	0	0	0	0	0	0	0	0	0
820	840	17	2	0	0	0	0	0	0	0	0	0
840	860	19	4	0	0	0	0	0	0	0	0	0
860	880	21	6	0	0	0	0	0	0	0	0	0
880	900	23	8	0	0	0	0	0	0	0	0	0
900	920	25	10	0	0	0	0	0	0	0	0	0
920	940	27	12	0	0	0	0	0	0	0	0	0
940	960	29	14	0	0	0	0	0	0	0	0	0
960	980	31	16	1	0	0	0	0	0	0	0	0
980	1,000	33	18	3	0	0	0	0	0	0	0	0
1,000	1,020	35	20	5	0	0	0	0	0	0	0	0
1,020	1,040	38	22	7	0	0	0	0	0	0	0	0
1,040	1,060	41	24	9	0	0	0	0	0	0	0	0
1,060	1,080	44	26	11	0	0	0	0	0	0	0	0
1,080	1,100	47	28	13	0	0	0	0	0	0	0	0
1,100	1,120	50	30	15	0	0	0	0	0	0	0	0
1,120	1,140	53	32	17	2	0	0	0	0	0	0	0
1,140	1,160	56	34	19	4	0	0	0	0	0	0	0
1,160	1,180	59	36	21	6	0	0	0	0	0	0	0
1,180	1,200	62	39	23	8	0	0	0	0	0	0	0
1,200	1,220	65	42	25	10	0	0	0	0	0	0	0
1,220	1,240	68	45	27	12	0	0	0	0	0	0	0
1,240	1,260	71	48	29	14	0	0	0	0	0	0	0
1,260	1,280	74	51	31	16	1	0	0	0	0	0	0
1,280	1,300	77	54	33	18	3	0	0	0	0	0	0
1,300	1,320	80	57	35	20	5	0	0	0	0	0	0
1,320	1,340	83	60	37	22	7	0	0	0	0	0	0
1,340	1,360	86	63	40	24	9	0	0	0	0	0	0
1,360	1,380	89	66	43	26	11	0	0	0	0	0	0
1,380	1,400	92	69	46	28	13	0	0	0	0	0	0
1,400	1,420	95	72	49	30	15	0	0	0	0	0	0
1,420	1,440	98	75	52	32	17	1	0	0	0	0	0
1,440	1,460	101	78	55	34	19	3	0	0	0	0	0
1,460	1,480	104	81	58	36	21	5	0	0	0	0	0
1,480	1,500	107	84	61	39	23	7	0	0	0	0	0
1,500	1,520	110	87	64	42	25	9	0	0	0	0	0
1,520	1,540	113	90	67	45	27	11	0	0	0	0	0
1,540	1,560	116	93	70	48	29	13	0	0	0	0	0
1,560	1,580	119	96	73	51	31	15	0	0	0	0	0
1,580	1,600	122	99	76	54	33	17	2	0	0	0	0
1,600	1,620	125	102	79	57	35	19	4	0	0	0	0
1,620	1,640	128	105	82	60	37	21	6	0	0	0	0
1,640	1,660	131	108	85	63	40	23	8	0	0	0	0
1,660	1,680	134	111	88	66	43	25	10	0	0	0	0
1,680	1,700	137	114	91	69	46	27	12	0	0	0	0
1,700	1,720	140	117	94	72	49	29	14	0	0	0	0
1,720	1,740	143	120	97	75	52	31	16	1	0	0	0
1,740	1,760	146	123	100	78	55	33	18	3	0	0	0
1,760	1,780	149	126	103	81	58	35	20	5	0	0	0
1,780	1,800	152	129	106	84	61	38	22	7	0	0	0
1,800	1,820	155	132	109	87	64	41	24	9	0	0	0
1,820	1,840	158	135	112	90	67	44	26	11	0	0	0
1,840	1,860	161	138	115	93	70	47	28	13	0	0	0
1,860	1,880	164	141	118	96	73	50	30	15	0	0	0
1,880	1,900	167	144	121	99	76	53	32	17	2	0	0
1,900	1,920	170	147	124	102	79	56	34	19	4	0	0
1,920	1,940	173	150	127	105	82	59	36	21	6	0	0
1,940	1,960	176	153	130	108	85	62	39	23	8	0	0
1,960	1,980	179	156	133	111	88	65	42	25	10	0	0
1,980	2,000	182	159	136	114	91	68	45	27	12	0	0
2,000	2,020	185	162	139	117	94	71	48	29	14	0	0
2,020	2,040	188	165	142	120	97	74	51	31	16	1	0
$2,040	$2,060	$191	$168	$145	$123	$100	$77	$54	$33	$18	$3	$0
2,060	2,080	194	171	148	126	103	80	57	35	20	5	0
2,080	2,100	197	174	151	129	106	83	60	37	22	7	0
2,100	2,120	200	177	154	132	109	86	63	40	24	9	0
2,120	2,140	203	180	157	135	112	89	66	43	26	11	0
2,140	2,160	206	183	160	138	115	92	69	46	28	13	0
2,160	2,180	209	186	163	141	118	95	72	49	30	15	0
2,180	2,200	212	189	166	144	121	98	75	52	32	17	1
2,200	2,220	215	192	169	147	124	101	78	55	34	19	3
2,220	2,240	218	195	172	150	127	104	81	58	36	21	5
2,240	2,260	221	198	175	153	130	107	84	61	38	23	7
2,260	2,280	224	201	178	156	133	110	87	64	41	25	9
2,280	2,300	227	204	181	159	136	113	90	67	44	27	11
2,300	2,320	230	207	184	162	139	116	93	70	47	29	13
2,320	2,340	233	210	187	165	142	119	96	73	50	31	15
2,340	2,360	236	213	190	168	145	122	99	76	53	33	17
2,360	2,380	239	216	193	171	148	125	102	79	56	35	19
2,380	2,400	242	219	196	174	151	128	105	82	59	37	21
2,400	2,420	245	222	199	177	154	131	108	85	62	40	23
2,420	2,440	248	225	202	180	157	134	111	88	65	43	25
2,440	2,460	251	228	205	183	160	137	114	91	68	46	27
2,460	2,480	254	231	208	186	163	140	117	94	71	49	29
2,480	2,500	257	234	211	189	166	143	120	97	74	52	31
2,500	2,520	260	237	214	192	169	146	123	100	77	55	33
2,520	2,540	263	240	217	195	172	149	126	103	80	58	35
2,540	2,560	266	243	220	198	175	152	129	106	83	61	38
2,560	2,580	269	246	223	201	178	155	132	109	86	64	41
2,580	2,600	272	249	226	204	181	158	135	112	89	67	44
2,600	2,620	275	252	229	207	184	161	138	115	92	70	47
2,620	2,640	278	255	232	210	187	164	141	118	95	73	50
2,640	2,660	281	258	235	213	190	167	144	121	98	76	53
2,660	2,680	284	261	238	216	193	170	147	124	101	79	56
2,680	2,700	287	264	241	219	196	173	150	127	104	82	59
2,700	2,720	290	267	244	222	199	176	153	130	107	85	62
2,720	2,740	293	270	247	225	202	179	156	133	110	88	65

$2,740 and over	Use Table 3(b) for a MARRIED person on page 5. Also see the instructions on page 3.

SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009)


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	$600	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
600	640	2	0	0	0	0	0	0	0	0	0	0
640	680	6	0	0	0	0	0	0	0	0	0	0
680	720	10	0	0	0	0	0	0	0	0	0	0
720	760	14	0	0	0	0	0	0	0	0	0	0
760	800	18	0	0	0	0	0	0	0	0	0	0
800	840	22	0	0	0	0	0	0	0	0	0	0
840	880	26	0	0	0	0	0	0	0	0	0	0
880	920	32	0	0	0	0	0	0	0	0	0	0
920	960	38	4	0	0	0	0	0	0	0	0	0
960	1,000	44	8	0	0	0	0	0	0	0	0	0
1,000	1,040	50	12	0	0	0	0	0	0	0	0	0
1,040	1,080	56	16	0	0	0	0	0	0	0	0	0
1,080	1,120	62	20	0	0	0	0	0	0	0	0	0
1,120	1,160	68	24	0	0	0	0	0	0	0	0	0
1,160	1,200	74	28	0	0	0	0	0	0	0	0	0
1,200	1,240	80	34	1	0	0	0	0	0	0	0	0
1,240	1,280	86	40	5	0	0	0	0	0	0	0	0
1,280	1,320	92	46	9	0	0	0	0	0	0	0	0
1,320	1,360	98	52	13	0	0	0	0	0	0	0	0
1,360	1,400	104	58	17	0	0	0	0	0	0	0	0
1,400	1,440	110	64	21	0	0	0	0	0	0	0	0
1,440	1,480	116	70	25	0	0	0	0	0	0	0	0
1,480	1,520	122	76	31	0	0	0	0	0	0	0	0
1,520	1,560	128	82	37	3	0	0	0	0	0	0	0
1,560	1,600	134	88	43	7	0	0	0	0	0	0	0
1,600	1,640	140	94	49	11	0	0	0	0	0	0	0
1,640	1,680	146	100	55	15	0	0	0	0	0	0	0
1,680	1,720	152	106	61	19	0	0	0	0	0	0	0
1,720	1,760	158	112	67	23	0	0	0	0	0	0	0
1,760	1,800	164	118	73	27	0	0	0	0	0	0	0
1,800	1,840	170	124	79	33	1	0	0	0	0	0	0
1,840	1,880	176	130	85	39	5	0	0	0	0	0	0
1,880	1,920	182	136	91	45	9	0	0	0	0	0	0
1,920	1,960	188	142	97	51	13	0	0	0	0	0	0
1,960	2,000	194	148	103	57	17	0	0	0	0	0	0
2,000	2,040	200	154	109	63	21	0	0	0	0	0	0
2,040	2,080	206	160	115	69	25	0	0	0	0	0	0
2,080	2,120	212	166	121	75	29	0	0	0	0	0	0
2,120	2,160	218	172	127	81	35	2	0	0	0	0	0
2,160	2,200	224	178	133	87	41	6	0	0	0	0	0
2,200	2,240	230	184	139	93	47	10	0	0	0	0	0
2,240	2,280	236	190	145	99	53	14	0	0	0	0	0
2,280	2,320	242	196	151	105	59	18	0	0	0	0	0
2,320	2,360	248	202	157	111	65	22	0	0	0	0	0
2,360	2,400	254	208	163	117	71	26	0	0	0	0	0
2,400	2,440	260	214	169	123	77	32	0	0	0	0	0
2,440	2,480	266	220	175	129	83	38	4	0	0	0	0
2,480	2,520	272	226	181	135	89	44	8	0	0	0	0
2,520	2,560	278	232	187	141	95	50	12	0	0	0	0
2,560	2,600	284	238	193	147	101	56	16	0	0	0	0
2,600	2,640	290	244	199	153	107	62	20	0	0	0	0
2,640	2,680	296	250	205	159	113	68	24	0	0	0	0
2,680	2,720	302	256	211	165	119	74	28	0	0	0	0
2,720	2,760	308	262	217	171	125	80	34	1	0	0	0
2,760	2,800	314	268	223	177	131	86	40	5	0	0	0
2,800	2,840	320	274	229	183	137	92	46	9	0	0	0
2,840	2,880	326	280	235	189	143	98	52	13	0	0	0
2,880	2,920	332	286	241	195	149	104	58	17	0	0	0
2,920	2,960	338	292	247	201	155	110	64	21	0	0	0
2,960	3,000	344	298	253	207	161	116	70	25	0	0	0
3,000	3,040	350	304	259	213	167	122	76	30	0	0	0
3,040	3,080	360	310	265	219	173	128	82	36	3	0	0
3,080	3,120	370	316	271	225	179	134	88	42	7	0	0
3,120	3,160	380	322	277	231	185	140	94	48	11	0	0
3,160	3,200	390	328	283	237	191	146	100	54	15	0	0
3,200	3,240	400	334	289	243	197	152	106	60	19	0	0
3,240	3,280	410	340	295	249	203	158	112	66	23	0	0
3,280	3,320	420	346	301	255	209	164	118	72	27	0	0
3,320	3,360	430	354	307	261	215	170	124	78	33	0	0
$3,360	$3,400	$440	$364	$313	$267	$221	$176	$130	$84	$39	$4	$0
3,400	3,440	450	374	319	273	227	182	136	90	45	8	0
3,440	3,480	460	384	325	279	233	188	142	96	51	12	0
3,480	3,520	470	394	331	285	239	194	148	102	57	16	0
3,520	3,560	480	404	337	291	245	200	154	108	63	20	0
3,560	3,600	490	414	343	297	251	206	160	114	69	24	0
3,600	3,640	500	424	349	303	257	212	166	120	75	29	0
3,640	3,680	510	434	358	309	263	218	172	126	81	35	2
3,680	3,720	520	444	368	315	269	224	178	132	87	41	6
3,720	3,760	530	454	378	321	275	230	184	138	93	47	10
3,760	3,800	540	464	388	327	281	236	190	144	99	53	14
3,800	3,840	550	474	398	333	287	242	196	150	105	59	18
3,840	3,880	560	484	408	339	293	248	202	156	111	65	22
3,880	3,920	570	494	418	345	299	254	208	162	117	71	26
3,920	3,960	580	504	428	352	305	260	214	168	123	77	32
3,960	4,000	590	514	438	362	311	266	220	174	129	83	38
4,000	4,040	600	524	448	372	317	272	226	180	135	89	44
4,040	4,080	610	534	458	382	323	278	232	186	141	95	50
4,080	4,120	620	544	468	392	329	284	238	192	147	101	56
4,120	4,160	630	554	478	402	335	290	244	198	153	107	62
4,160	4,200	640	564	488	412	341	296	250	204	159	113	68
4,200	4,240	650	574	498	422	347	302	256	210	165	119	74
4,240	4,280	660	584	508	432	356	308	262	216	171	125	80
4,280	4,320	670	594	518	442	366	314	268	222	177	131	86
4,320	4,360	680	604	528	452	376	320	274	228	183	137	92
4,360	4,400	690	614	538	462	386	326	280	234	189	143	98
4,400	4,440	700	624	548	472	396	332	286	240	195	149	104
4,440	4,480	710	634	558	482	406	338	292	246	201	155	110
4,480	4,520	720	644	568	492	416	344	298	252	207	161	116
4,520	4,560	730	654	578	502	426	350	304	258	213	167	122
4,560	4,600	740	664	588	512	436	360	310	264	219	173	128
4,600	4,640	750	674	598	522	446	370	316	270	225	179	134
4,640	4,680	760	684	608	532	456	380	322	276	231	185	140
4,680	4,720	770	694	618	542	466	390	328	282	237	191	146
4,720	4,760	780	704	628	552	476	400	334	288	243	197	152
4,760	4,800	790	714	638	562	486	410	340	294	249	203	158
4,800	4,840	800	724	648	572	496	420	346	300	255	209	164
4,840	4,880	810	734	658	582	506	430	354	306	261	215	170
4,880	4,920	820	744	668	592	516	440	364	312	267	221	176
4,920	4,960	830	754	678	602	526	450	374	318	273	227	182
4,960	5,000	840	764	688	612	536	460	384	324	279	233	188
5,000	5,040	850	774	698	622	546	470	394	330	285	239	194
5,040	5,080	860	784	708	632	556	480	404	336	291	245	200

$5,080 and over	Use Table 4(a) for a SINGLE person on page 5. Also see the instructions on page 3.

MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009)


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	$1,320	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
1,320	1,360	3	0	0	0	0	0	0	0	0	0	0
1,360	1,400	7	0	0	0	0	0	0	0	0	0	0
1,400	1,440	11	0	0	0	0	0	0	0	0	0	0
1,440	1,480	15	0	0	0	0	0	0	0	0	0	0
1,480	1,520	19	0	0	0	0	0	0	0	0	0	0
1,520	1,560	23	0	0	0	0	0	0	0	0	0	0
1,560	1,600	27	0	0	0	0	0	0	0	0	0	0
1,600	1,640	31	0	0	0	0	0	0	0	0	0	0
1,640	1,680	35	4	0	0	0	0	0	0	0	0	0
1,680	1,720	39	8	0	0	0	0	0	0	0	0	0
1,720	1,760	43	12	0	0	0	0	0	0	0	0	0
1,760	1,800	47	16	0	0	0	0	0	0	0	0	0
1,800	1,840	51	20	0	0	0	0	0	0	0	0	0
1,840	1,880	55	24	0	0	0	0	0	0	0	0	0
1,880	1,920	59	28	0	0	0	0	0	0	0	0	0
1,920	1,960	63	32	2	0	0	0	0	0	0	0	0
1,960	2,000	67	36	6	0	0	0	0	0	0	0	0
2,000	2,040	71	40	10	0	0	0	0	0	0	0	0
2,040	2,080	76	44	14	0	0	0	0	0	0	0	0
2,080	2,120	82	48	18	0	0	0	0	0	0	0	0
2,120	2,160	88	52	22	0	0	0	0	0	0	0	0
2,160	2,200	94	56	26	0	0	0	0	0	0	0	0
2,200	2,240	100	60	30	0	0	0	0	0	0	0	0
2,240	2,280	106	64	34	4	0	0	0	0	0	0	0
2,280	2,320	112	68	38	8	0	0	0	0	0	0	0
2,320	2,360	118	72	42	12	0	0	0	0	0	0	0
2,360	2,400	124	78	46	16	0	0	0	0	0	0	0
2,400	2,440	130	84	50	20	0	0	0	0	0	0	0
2,440	2,480	136	90	54	24	0	0	0	0	0	0	0
2,480	2,520	142	96	58	28	0	0	0	0	0	0	0
2,520	2,560	148	102	62	32	1	0	0	0	0	0	0
2,560	2,600	154	108	66	36	5	0	0	0	0	0	0
2,600	2,640	160	114	70	40	9	0	0	0	0	0	0
2,640	2,680	166	120	75	44	13	0	0	0	0	0	0
2,680	2,720	172	126	81	48	17	0	0	0	0	0	0
2,720	2,760	178	132	87	52	21	0	0	0	0	0	0
2,760	2,800	184	138	93	56	25	0	0	0	0	0	0
2,800	2,840	190	144	99	60	29	0	0	0	0	0	0
2,840	2,880	196	150	105	64	33	3	0	0	0	0	0
2,880	2,920	202	156	111	68	37	7	0	0	0	0	0
2,920	2,960	208	162	117	72	41	11	0	0	0	0	0
2,960	3,000	214	168	123	77	45	15	0	0	0	0	0
3,000	3,040	220	174	129	83	49	19	0	0	0	0	0
3,040	3,080	226	180	135	89	53	23	0	0	0	0	0
3,080	3,120	232	186	141	95	57	27	0	0	0	0	0
3,120	3,160	238	192	147	101	61	31	0	0	0	0	0
3,160	3,200	244	198	153	107	65	35	4	0	0	0	0
3,200	3,240	250	204	159	113	69	39	8	0	0	0	0
3,240	3,280	256	210	165	119	73	43	12	0	0	0	0
3,280	3,320	262	216	171	125	79	47	16	0	0	0	0
3,320	3,360	268	222	177	131	85	51	20	0	0	0	0
3,360	3,400	274	228	183	137	91	55	24	0	0	0	0
3,400	3,440	280	234	189	143	97	59	28	0	0	0	0
3,440	3,480	286	240	195	149	103	63	32	2	0	0	0
3,480	3,520	292	246	201	155	109	67	36	6	0	0	0
3,520	3,560	298	252	207	161	115	71	40	10	0	0	0
3,560	3,600	304	258	213	167	121	76	44	14	0	0	0
3,600	3,640	310	264	219	173	127	82	48	18	0	0	0
3,640	3,680	316	270	225	179	133	88	52	22	0	0	0
3,680	3,720	322	276	231	185	139	94	56	26	0	0	0
3,720	3,760	328	282	237	191	145	100	60	30	0	0	0
3,760	3,800	334	288	243	197	151	106	64	34	3	0	0
3,800	3,840	340	294	249	203	157	112	68	38	7	0	0
3,840	3,880	346	300	255	209	163	118	72	42	11	0	0
3,880	3,920	352	306	261	215	169	124	78	46	15	0	0
3,920	3,960	358	312	267	221	175	130	84	50	19	0	0
3,960	4,000	364	318	273	227	181	136	90	54	23	0	0
4,000	4,040	370	324	279	233	187	142	96	58	27	0	0
4,040	4,080	376	330	285	239	193	148	102	62	31	1	0
$4,080	$4,120	$382	$336	$291	$245	$199	$154	$108	$66	$35	$5	$0
4,120	4,160	388	342	297	251	205	160	114	70	39	9	0
4,160	4,200	394	348	303	257	211	166	120	75	43	13	0
4,200	4,240	400	354	309	263	217	172	126	81	47	17	0
4,240	4,280	406	360	315	269	223	178	132	87	51	21	0
4,280	4,320	412	366	321	275	229	184	138	93	55	25	0
4,320	4,360	418	372	327	281	235	190	144	99	59	29	0
4,360	4,400	424	378	333	287	241	196	150	105	63	33	3
4,400	4,440	430	384	339	293	247	202	156	111	67	37	7
4,440	4,480	436	390	345	299	253	208	162	117	71	41	11
4,480	4,520	442	396	351	305	259	214	168	123	77	45	15
4,520	4,560	448	402	357	311	265	220	174	129	83	49	19
4,560	4,600	454	408	363	317	271	226	180	135	89	53	23
4,600	4,640	460	414	369	323	277	232	186	141	95	57	27
4,640	4,680	466	420	375	329	283	238	192	147	101	61	31
4,680	4,720	472	426	381	335	289	244	198	153	107	65	35
4,720	4,760	478	432	387	341	295	250	204	159	113	69	39
4,760	4,800	484	438	393	347	301	256	210	165	119	73	43
4,800	4,840	490	444	399	353	307	262	216	171	125	79	47
4,840	4,880	496	450	405	359	313	268	222	177	131	85	51
4,880	4,920	502	456	411	365	319	274	228	183	137	91	55
4,920	4,960	508	462	417	371	325	280	234	189	143	97	59
4,960	5,000	514	468	423	377	331	286	240	195	149	103	63
5,000	5,040	520	474	429	383	337	292	246	201	155	109	67
5,040	5,080	526	480	435	389	343	298	252	207	161	115	71
5,080	5,120	532	486	441	395	349	304	258	213	167	121	76
5,120	5,160	538	492	447	401	355	310	264	219	173	127	82
5,160	5,200	544	498	453	407	361	316	270	225	179	133	88
5,200	5,240	550	504	459	413	367	322	276	231	185	139	94
5,240	5,280	556	510	465	419	373	328	282	237	191	145	100
5,280	5,320	562	516	471	425	379	334	288	243	197	151	106
5,320	5,360	568	522	477	431	385	340	294	249	203	157	112
5,360	5,400	574	528	483	437	391	346	300	255	209	163	118
5,400	5,440	580	534	489	443	397	352	306	261	215	169	124
5,440	5,480	586	540	495	449	403	358	312	267	221	175	130
5,480	5,520	592	546	501	455	409	364	318	273	227	181	136
5,520	5,560	598	552	507	461	415	370	324	279	233	187	142
5,560	5,600	604	558	513	467	421	376	330	285	239	193	148
5,600	5,640	610	564	519	473	427	382	336	291	245	199	154
5,640	5,680	616	570	525	479	433	388	342	297	251	205	160
5,680	5,720	622	576	531	485	439	394	348	303	257	211	166
5,720	5,760	628	582	537	491	445	400	354	309	263	217	172
5,760	5,800	634	588	543	497	451	406	360	315	269	223	178
5,800	5,840	640	594	549	503	457	412	366	321	275	229	184
5,840	5,880	646	600	555	509	463	418	372	327	281	235	190

$5,880 and over	Use Table 4(b) for a MARRIED person on page 5. Also see the instructions on page 3.

SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009)


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	$33	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
33	36	1	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	2	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	3	1	0	0	0	0	0	0	0	0	0
51	54	3	1	0	0	0	0	0	0	0	0	0
54	57	4	1	0	0	0	0	0	0	0	0	0
57	60	4	2	0	0	0	0	0	0	0	0	0
60	63	4	2	1	0	0	0	0	0	0	0	0
63	66	5	3	1	0	0	0	0	0	0	0	0
66	69	5	3	1	0	0	0	0	0	0	0	0
69	72	6	4	2	0	0	0	0	0	0	0	0
72	75	6	4	2	0	0	0	0	0	0	0	0
75	78	7	5	3	1	0	0	0	0	0	0	0
78	81	7	5	3	1	0	0	0	0	0	0	0
81	84	8	6	3	1	0	0	0	0	0	0	0
84	87	8	6	4	2	0	0	0	0	0	0	0
87	90	9	6	4	2	0	0	0	0	0	0	0
90	93	9	7	5	3	1	0	0	0	0	0	0
93	96	9	7	5	3	1	0	0	0	0	0	0
96	99	10	8	6	4	1	0	0	0	0	0	0
99	102	10	8	6	4	2	0	0	0	0	0	0
102	105	11	9	7	4	2	1	0	0	0	0	0
105	108	11	9	7	5	3	1	0	0	0	0	0
108	111	12	10	7	5	3	1	0	0	0	0	0
111	114	12	10	8	6	4	2	0	0	0	0	0
114	117	13	10	8	6	4	2	0	0	0	0	0
117	120	13	11	9	7	5	2	1	0	0	0	0
120	123	13	11	9	7	5	3	1	0	0	0	0
123	126	14	12	10	8	5	3	1	0	0	0	0
126	129	14	12	10	8	6	4	2	0	0	0	0
129	132	15	13	11	8	6	4	2	0	0	0	0
132	135	15	13	11	9	7	5	3	1	0	0	0
135	138	16	14	12	9	7	5	3	1	0	0	0
138	141	16	14	12	10	8	6	4	1	0	0	0
141	144	17	15	12	10	8	6	4	2	0	0	0
144	147	18	15	13	11	9	7	4	2	1	0	0
147	150	18	15	13	11	9	7	5	3	1	0	0
150	153	19	16	14	12	10	7	5	3	1	0	0
153	156	20	16	14	12	10	8	6	4	2	0	0
156	159	21	17	15	13	10	8	6	4	2	0	0
159	162	21	18	15	13	11	9	7	5	2	1	0
162	165	22	19	16	13	11	9	7	5	3	1	0
165	168	23	19	16	14	12	10	8	5	3	1	0
168	171	24	20	17	14	12	10	8	6	4	2	0
171	174	24	21	17	15	13	11	8	6	4	2	0
174	177	25	22	18	15	13	11	9	7	5	3	1
177	180	26	22	19	16	14	11	9	7	5	3	1
180	183	27	23	20	16	14	12	10	8	6	4	1
183	186	27	24	20	17	14	12	10	8	6	4	2
186	189	28	25	21	18	15	13	11	9	7	4	2
189	192	29	25	22	18	15	13	11	9	7	5	3
192	195	30	26	23	19	16	14	12	10	7	5	3
195	198	30	27	23	20	16	14	12	10	8	6	4
198	201	31	28	24	21	17	15	13	10	8	6	4
201	204	32	28	25	21	18	15	13	11	9	7	5
204	207	33	29	26	22	19	16	13	11	9	7	5
207	210	33	30	26	23	19	16	14	12	10	8	5
210	213	34	31	27	24	20	17	14	12	10	8	6
213	216	35	31	28	24	21	17	15	13	11	8	6
216	219	36	32	29	25	22	18	15	13	11	9	7
219	222	36	33	29	26	22	19	16	14	11	9	7
222	225	37	34	30	27	23	20	16	14	12	10	8
225	228	38	34	31	27	24	20	17	14	12	10	8
228	231	39	35	32	28	25	21	18	15	13	11	9
231	234	39	36	32	29	25	22	18	15	13	11	9
234	237	40	37	33	30	26	23	19	16	14	12	10
237	240	41	37	34	30	27	23	20	16	14	12	10
$240	$243	$42	$38	$35	$31	$28	$24	$21	$17	$15	$13	$10
243	246	42	39	35	32	28	25	21	18	15	13	11
246	249	43	40	36	33	29	26	22	19	16	13	11
249	252	44	40	37	33	30	26	23	19	16	14	12
252	255	45	41	38	34	31	27	24	20	17	14	12
255	258	45	42	38	35	31	28	24	21	17	15	13
258	261	46	43	39	36	32	29	25	22	18	15	13
261	264	47	43	40	36	33	29	26	22	19	16	14
264	267	48	44	41	37	34	30	27	23	20	16	14
267	270	49	45	41	38	34	31	27	24	20	17	14
270	273	50	46	42	39	35	32	28	25	21	18	15
273	276	50	47	43	39	36	32	29	25	22	18	15
276	279	51	47	44	40	37	33	30	26	23	19	16
279	282	52	48	44	41	37	34	30	27	23	20	16
282	285	53	49	45	42	38	35	31	28	24	21	17
285	288	54	50	46	42	39	35	32	28	25	21	18
288	291	55	51	47	43	40	36	33	29	26	22	19
291	294	56	52	48	44	40	37	33	30	26	23	19
294	297	56	52	49	45	41	38	34	31	27	24	20
297	300	57	53	49	45	42	38	35	31	28	24	21
300	303	58	54	50	46	43	39	36	32	29	25	22
303	306	59	55	51	47	43	40	36	33	29	26	22
306	309	60	56	52	48	44	41	37	34	30	27	23
309	312	61	57	53	49	45	41	38	34	31	27	24
312	315	61	57	54	50	46	42	39	35	32	28	25
315	318	62	58	54	50	47	43	39	36	32	29	25
318	321	63	59	55	51	47	44	40	37	33	30	26
321	324	64	60	56	52	48	44	41	37	34	30	27
324	327	65	61	57	53	49	45	42	38	35	31	28
327	330	66	62	58	54	50	46	42	39	35	32	28
330	333	66	63	59	55	51	47	43	40	36	33	29
333	336	67	63	59	56	52	48	44	40	37	33	30
336	339	68	64	60	56	52	48	45	41	38	34	31
339	341	69	65	61	57	53	49	45	42	38	35	31
341	343	69	65	62	58	54	50	46	42	39	35	32
343	345	70	66	62	58	54	50	46	43	39	36	32
345	347	71	67	63	59	55	51	47	43	40	36	33
347	349	71	67	63	59	55	51	47	44	40	37	33
349	351	72	68	64	60	56	52	48	44	41	37	34
351	353	72	68	64	60	56	53	49	45	41	38	34
353	355	73	69	65	61	57	53	49	45	42	38	35
355	357	73	69	65	62	58	54	50	46	42	39	35
357	359	74	70	66	62	58	54	50	46	43	39	36
359	361	74	71	67	63	59	55	51	47	43	40	36
361	363	75	71	67	63	59	55	51	47	44	40	37
363	365	76	72	68	64	60	56	52	48	44	41	37
365	367	76	72	68	64	60	56	53	49	45	41	38
367	369	77	73	69	65	61	57	53	49	45	42	38
369	371	77	73	69	65	62	58	54	50	46	42	39
371	373	78	74	70	66	62	58	54	50	46	43	39
373	375	78	74	70	67	63	59	55	51	47	43	40
375	377	79	75	71	67	63	59	55	51	47	44	40
377	379	79	76	72	68	64	60	56	52	48	44	41
379	381	80	76	72	68	64	60	56	53	49	45	41
381	383	81	77	73	69	65	61	57	53	49	45	42
383	385	81	77	73	69	65	62	58	54	50	46	42
385	387	82	78	74	70	66	62	58	54	50	46	43
387	389	82	78	74	70	67	63	59	55	51	47	43
389	391	83	79	75	71	67	63	59	55	51	47	44

$391 and over	Use Table 8(a) for a SINGLE person on page 6. Also see the instructions on page 3.

MARRIED Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009)


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	$66	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
66	69	1	0	0	0	0	0	0	0	0	0	0
69	72	1	0	0	0	0	0	0	0	0	0	0
72	75	1	0	0	0	0	0	0	0	0	0	0
75	78	2	0	0	0	0	0	0	0	0	0	0
78	81	2	0	0	0	0	0	0	0	0	0	0
81	84	2	1	0	0	0	0	0	0	0	0	0
84	87	2	1	0	0	0	0	0	0	0	0	0
87	90	3	1	0	0	0	0	0	0	0	0	0
90	93	3	2	0	0	0	0	0	0	0	0	0
93	96	3	2	1	0	0	0	0	0	0	0	0
96	99	4	2	1	0	0	0	0	0	0	0	0
99	102	4	3	1	0	0	0	0	0	0	0	0
102	105	5	3	1	0	0	0	0	0	0	0	0
105	108	5	3	2	0	0	0	0	0	0	0	0
108	111	6	4	2	1	0	0	0	0	0	0	0
111	114	6	4	2	1	0	0	0	0	0	0	0
114	117	7	4	3	1	0	0	0	0	0	0	0
117	120	7	5	3	2	0	0	0	0	0	0	0
120	123	7	5	3	2	0	0	0	0	0	0	0
123	126	8	6	4	2	1	0	0	0	0	0	0
126	129	8	6	4	2	1	0	0	0	0	0	0
129	132	9	7	5	3	1	0	0	0	0	0	0
132	135	9	7	5	3	2	0	0	0	0	0	0
135	138	10	8	6	3	2	1	0	0	0	0	0
138	141	10	8	6	4	2	1	0	0	0	0	0
141	144	11	9	6	4	3	1	0	0	0	0	0
144	147	11	9	7	5	3	1	0	0	0	0	0
147	150	12	9	7	5	3	2	0	0	0	0	0
150	153	12	10	8	6	4	2	1	0	0	0	0
153	156	12	10	8	6	4	2	1	0	0	0	0
156	159	13	11	9	7	4	3	1	0	0	0	0
159	162	13	11	9	7	5	3	2	0	0	0	0
162	165	14	12	10	7	5	3	2	0	0	0	0
165	168	14	12	10	8	6	4	2	1	0	0	0
168	171	15	13	10	8	6	4	2	1	0	0	0
171	174	15	13	11	9	7	5	3	1	0	0	0
174	177	16	13	11	9	7	5	3	2	0	0	0
177	180	16	14	12	10	8	5	3	2	1	0	0
180	183	16	14	12	10	8	6	4	2	1	0	0
183	186	17	15	13	11	8	6	4	3	1	0	0
186	189	17	15	13	11	9	7	5	3	1	0	0
189	192	18	16	14	11	9	7	5	3	2	0	0
192	195	18	16	14	12	10	8	6	4	2	1	0
195	198	19	17	15	12	10	8	6	4	2	1	0
198	201	19	17	15	13	11	9	7	4	3	1	0
201	204	20	18	15	13	11	9	7	5	3	2	0
204	207	20	18	16	14	12	10	7	5	3	2	0
207	210	21	18	16	14	12	10	8	6	4	2	1
210	213	21	19	17	15	13	10	8	6	4	2	1
213	216	21	19	17	15	13	11	9	7	5	3	1
216	219	22	20	18	16	13	11	9	7	5	3	2
219	222	22	20	18	16	14	12	10	8	5	3	2
222	225	23	21	19	16	14	12	10	8	6	4	2
225	228	23	21	19	17	15	13	11	8	6	4	3
228	231	24	22	19	17	15	13	11	9	7	5	3
231	234	24	22	20	18	16	14	11	9	7	5	3
234	237	25	22	20	18	16	14	12	10	8	6	4
237	240	25	23	21	19	17	14	12	10	8	6	4
240	243	25	23	21	19	17	15	13	11	9	7	4
243	246	26	24	22	20	17	15	13	11	9	7	5
246	249	26	24	22	20	18	16	14	12	10	7	5
249	252	27	25	23	20	18	16	14	12	10	8	6
252	255	27	25	23	21	19	17	15	13	10	8	6
255	258	28	26	24	21	19	17	15	13	11	9	7
258	261	28	26	24	22	20	18	16	13	11	9	7
261	264	29	27	24	22	20	18	16	14	12	10	8
264	267	29	27	25	23	21	19	16	14	12	10	8
267	270	30	27	25	23	21	19	17	15	13	11	8
270	273	30	28	26	24	22	19	17	15	13	11	9
$273	$276	$30	$28	$26	$24	$22	$20	$18	$16	$14	$11	$9
276	279	31	29	27	25	22	20	18	16	14	12	10
279	282	31	29	27	25	23	21	19	17	14	12	10
282	285	32	30	28	25	23	21	19	17	15	13	11
285	288	32	30	28	26	24	22	20	17	15	13	11
288	291	33	31	28	26	24	22	20	18	16	14	12
291	294	33	31	29	27	25	23	20	18	16	14	12
294	297	34	31	29	27	25	23	21	19	17	15	13
297	300	35	32	30	28	26	23	21	19	17	15	13
300	303	36	32	30	28	26	24	22	20	18	16	13
303	306	36	33	31	29	26	24	22	20	18	16	14
306	309	37	34	31	29	27	25	23	21	19	16	14
309	312	38	34	32	29	27	25	23	21	19	17	15
312	315	39	35	32	30	28	26	24	22	19	17	15
315	318	39	36	33	30	28	26	24	22	20	18	16
318	321	40	37	33	31	29	27	25	22	20	18	16
321	324	41	37	34	31	29	27	25	23	21	19	17
324	327	42	38	35	32	30	28	25	23	21	19	17
327	330	42	39	35	32	30	28	26	24	22	20	17
330	333	43	40	36	33	31	28	26	24	22	20	18
333	336	44	40	37	33	31	29	27	25	23	20	18
336	339	45	41	38	34	31	29	27	25	23	21	19
339	341	45	42	38	35	32	30	28	26	23	21	19
341	343	46	42	39	35	32	30	28	26	24	22	19
343	345	46	43	39	36	32	30	28	26	24	22	20
345	347	47	43	40	36	33	31	29	26	24	22	20
347	349	47	44	40	37	33	31	29	27	25	22	20
349	351	48	44	41	37	34	31	29	27	25	23	21
351	353	48	45	41	38	34	32	29	27	25	23	21
353	355	49	45	42	38	35	32	30	28	25	23	21
355	357	49	46	42	39	35	32	30	28	26	24	22
357	359	50	46	43	39	36	32	30	28	26	24	22
359	361	50	47	43	40	36	33	31	29	26	24	22
361	363	51	47	44	40	37	33	31	29	27	25	22
363	365	51	48	44	41	37	34	31	29	27	25	23
365	367	52	48	45	41	38	34	32	29	27	25	23
367	369	52	49	45	42	38	35	32	30	28	25	23
369	371	53	49	46	42	39	35	32	30	28	26	24
371	373	53	50	46	43	39	36	32	30	28	26	24
373	375	54	50	47	43	40	36	33	31	28	26	24
375	377	54	51	47	44	40	37	33	31	29	27	25
377	379	55	51	48	44	41	37	34	31	29	27	25
379	381	55	52	48	45	41	38	34	32	29	27	25
381	383	56	52	49	45	42	38	35	32	30	28	25
383	385	56	53	49	46	42	39	35	32	30	28	26
385	387	57	53	50	46	43	39	36	32	30	28	26
387	389	57	54	50	47	43	40	36	33	31	28	26
389	391	58	54	51	47	44	40	37	33	31	29	27
391	393	58	55	51	48	44	41	37	34	31	29	27
393	395	59	55	52	48	45	41	38	34	31	29	27
395	397	59	56	52	49	45	42	38	35	32	30	28
397	399	60	56	53	49	46	42	39	35	32	30	28
399	401	60	57	53	50	46	43	39	36	32	30	28

$401 and over	Use Table 8(b) for a MARRIED person on page 6. Also see the instructions on page 3.

Tables for Percentage Method of Advance EIC Payments

(For Wages Paid Through December 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	$411	$35	$86	$205	$18
$315		$35 less 9.588% of wages in excess of $315	$411		$35 less 9.588% of wages in excess of $411	$205		$18 less 9.588% of wages in excess of $205
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	$823	$70	$172	$411	$35
$631		$70 less 9.588% of wages in excess of $631	$823		$70 less 9.588% of wages in excess of $823	$411		$35 less 9.588% of wages in excess of $411
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	$892	$76	$186	$446	$38
$684		$76 less 9.588% of wages in excess of $684	$892		$76 less 9.588% of wages in excess of $892	$446		$38 less 9.588% of wages in excess of $446
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	$1,785	$152	$372	$892	$76
$1,368		$152 less 9.588% of wages in excess of $1,368	$1,785		$152 less 9.588% of wages in excess of $1,785	$892		$76 less 9.588% of wages in excess of $892

Tables for Percentage Method of Advance EIC Payments (continued)

(For Wages Paid Through December 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	$5,355	$456	$1,118	$2,677	$228
$4,105		$456 less 9.588% of wages in excess of $4,105	$5,355		$456 less 9.588% of wages in excess of $5,355	$2,677		$228 less 9.588% of wages in excess of $2,677
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	$10,710	$913	$2,237	$5,355	$456
$8,210		$913 less 9.588% of wages in excess of $8,210	$10,710		$913 less 9.588% of wages in excess of $10,710	$5,355		$456 less 9.588% of wages in excess of $5,355
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	$21,420	$1,826	$4,475	$10,710	$913
$16,420		$1,826 less 9.588% of wages in excess of $16,420	$21,420		$1,826 less 9.588% of wages in excess of $21,420	$10,710		$913 less 9.588% of wages in excess of $10,710
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	$82	$7	$17	$41	$3
$63		$7 less 9.588% of wages in excess of $63	$82		$7 less 9.588% of wages in excess of $82	$41		$3 less 9.588% of wages in excess of $41

Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009)

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	410	35
410	420	34
420	430	33
430	440	32
440	450	31
450	460	31
460	470	30
470	480	29
480	490	28
490	500	27
500	510	26
$510	$520	$25
520	530	24
530	540	23
540	550	22
550	560	21
560	570	20
570	580	19
580	590	18
590	600	17
600	610	16
610	620	15
620	630	14
630	640	13
640	650	12
650	660	11
$660	$670	$10
670	680	9
680	690	8
690	700	7
700	710	7
710	720	6
720	730	5
730	740	4
740	750	3
750	760	2
760	770	1
770	- - -	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	205	17
205	215	17
215	225	16
225	235	15
235	245	14
245	255	13
255	265	12
$265	$275	$11
275	285	10
285	295	9
295	305	8
305	315	7
315	325	6
325	335	5
335	345	4
$345	$355	$3
355	365	2
365	375	1
375	- - -	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	- - -	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	820	69
820	830	70
830	840	69
840	850	68
850	860	67
860	870	66
870	880	65
880	890	64
890	900	63
900	910	62
910	920	61
920	930	60
930	940	59
940	950	58
950	960	57
960	970	56
970	980	55
980	990	54
990	1,000	53
$1,000	$1,010	$52
1,010	1,020	51
1,020	1,030	50
1,030	1,040	50
1,040	1,050	49
1,050	1,060	48
1,060	1,070	47
1,070	1,080	46
1,080	1,090	45
1,090	1,100	44
1,100	1,110	43
1,110	1,120	42
1,120	1,130	41
1,130	1,140	40
1,140	1,150	39
1,150	1,160	38
1,160	1,170	37
1,170	1,180	36
1,180	1,190	35
1,190	1,200	34
1,200	1,210	33
1,210	1,220	32
1,220	1,230	31
1,230	1,240	30
1,240	1,250	29
1,250	1,260	28
1,260	1,270	27
1,270	1,280	26
1,280	1,290	26
$1,290	$1,300	$25
1,300	1,310	24
1,310	1,320	23
1,320	1,330	22
1,330	1,340	21
1,340	1,350	20
1,350	1,360	19
1,360	1,370	18
1,370	1,380	17
1,380	1,390	16
1,390	1,400	15
1,400	1,410	14
1,410	1,420	13
1,420	1,430	12
1,430	1,440	11
1,440	1,450	10
1,450	1,460	9
1,460	1,470	8
1,470	1,480	7
1,480	1,490	6
1,490	1,500	5
1,500	1,510	4
1,510	1,520	3
1,520	1,530	3
1,530	1,540	2
1,540	1,550	1
1,550	- - -	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	410	35
410	420	34
420	430	33
430	440	32
440	450	31
450	460	31
460	470	30
470	480	29
480	490	28
490	500	27
500	510	26
$510	$520	$25
520	530	24
530	540	23
540	550	22
550	560	21
560	570	20
570	580	19
580	590	18
590	600	17
600	610	16
610	620	15
620	630	14
630	640	13
640	650	12
650	660	11
660	670	10
670	680	9
680	690	8
690	700	7
700	710	7
710	720	6
720	730	5
730	740	4
740	750	3
750	760	2
760	770	1
770	- - -	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	890	75
890	900	75
900	910	74
910	920	73
920	930	72
930	940	72
940	950	71
950	960	70
960	970	69
970	980	68
980	990	67
990	1,000	66
1,000	1,010	65
1,010	1,020	64
1,020	1,030	63
1,030	1,040	62
1,040	1,050	61
1,050	1,060	60
1,060	1,070	59
$1,070	$1,080	$58
1,080	1,090	57
1,090	1,100	56
1,100	1,110	55
1,110	1,120	54
1,120	1,130	53
1,130	1,140	52
1,140	1,150	51
1,150	1,160	50
1,160	1,170	49
1,170	1,180	49
1,180	1,190	48
1,190	1,200	47
1,200	1,210	46
1,210	1,220	45
1,220	1,230	44
1,230	1,240	43
1,240	1,250	42
1,250	1,260	41
1,260	1,270	40
1,270	1,280	39
1,280	1,290	38
1,290	1,300	37
1,300	1,310	36
1,310	1,320	35
1,320	1,330	34
1,330	1,340	33
1,340	1,350	32
1,350	1,360	31
1,360	1,370	30
1,370	1,380	29
$1,380	$1,390	$28
1,390	1,400	27
1,400	1,410	26
1,410	1,420	26
1,420	1,430	25
1,430	1,440	24
1,440	1,450	23
1,450	1,460	22
1,460	1,470	21
1,470	1,480	20
1,480	1,490	19
1,490	1,500	18
1,500	1,510	17
1,510	1,520	16
1,520	1,530	15
1,530	1,540	14
1,540	1,550	13
1,550	1,560	12
1,560	1,570	11
1,570	1,580	10
1,580	1,590	9
1,590	1,600	8
1,600	1,610	7
1,610	1,620	6
1,620	1,630	5
1,630	1,640	4
1,640	1,650	3
1,650	1,660	2
1,660	1,670	2
1,670	1,680	1
1,680	- - -	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	445	38
445	455	37
455	465	36
465	475	35
475	485	34
485	495	33
495	505	32
505	515	31
515	525	30
525	535	30
535	545	29
$545	$555	$28
555	565	27
565	575	26
575	585	25
585	595	24
595	605	23
605	615	22
615	625	21
625	635	20
635	645	19
645	655	18
655	665	17
665	675	16
675	685	15
685	695	14
695	705	13
$705	$715	$12
715	725	11
725	735	10
735	745	9
745	755	8
755	765	7
765	775	7
775	785	6
785	795	5
795	805	4
805	815	3
815	825	2
825	835	1
835	- - -	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	- - -	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	1,785	152
1,785	1,795	151
1,795	1,805	150
1,805	1,815	149
1,815	1,825	148
1,825	1,835	147
1,835	1,845	146
1,845	1,855	145
1,855	1,865	144
1,865	1,875	144
1,875	1,885	143
1,885	1,895	142
1,895	1,905	141
1,905	1,915	140
1,915	1,925	139
1,925	1,935	138
1,935	1,945	137
1,945	1,955	136
1,955	1,965	135
1,965	1,975	134
1,975	1,985	133
1,985	1,995	132
1,995	2,005	131
2,005	2,015	130
2,015	2,025	129
2,025	2,035	128
2,035	2,045	127
2,045	2,055	126
2,055	2,065	125
2,065	2,075	124
2,075	2,085	123
2,085	2,095	122
2,095	2,105	121
2,105	2,115	121
2,115	2,125	120
2,125	2,135	119
2,135	2,145	118
$2,145	$2,155	$117
2,155	2,165	116
2,165	2,175	115
2,175	2,185	114
2,185	2,195	113
2,195	2,205	112
2,205	2,215	111
2,215	2,225	110
2,225	2,235	109
2,235	2,245	108
2,245	2,255	107
2,255	2,265	106
2,265	2,275	105
2,275	2,285	104
2,285	2,295	103
2,295	2,305	102
2,305	2,315	101
2,315	2,325	100
2,325	2,335	99
2,335	2,345	98
2,345	2,355	98
2,355	2,365	97
2,365	2,375	96
2,375	2,385	95
2,385	2,395	94
2,395	2,405	93
2,405	2,415	92
2,415	2,425	91
2,425	2,435	90
2,435	2,445	89
2,445	2,455	88
2,455	2,465	87
2,465	2,475	86
2,475	2,485	85
2,485	2,495	84
2,495	2,505	83
2,505	2,515	82
2,515	2,525	81
2,525	2,535	80
2,535	2,545	79
2,545	2,555	78
2,555	2,565	77
2,565	2,575	76
2,575	2,585	75
2,585	2,595	75
2,595	2,605	74
2,605	2,615	73
2,615	2,625	72
2,625	2,635	71
2,635	2,645	70
2,645	2,655	69
2,655	2,665	68
2,665	2,675	67
2,675	2,685	66
2,685	2,695	65
2,695	2,705	64
2,705	2,715	63
2,715	2,725	62
2,725	2,735	61
2,735	2,745	60
2,745	2,755	59
2,755	2,765	58
2,765	2,775	$57
2,775	2,785	56
2,785	2,795	55
2,795	2,805	54
2,805	2,815	53
2,815	2,825	52
2,825	2,835	51
2,835	2,845	51
2,845	2,855	50
2,855	2,865	49
2,865	2,875	48
2,875	2,885	47
2,885	2,895	46
2,895	2,905	45
2,905	2,915	44
2,915	2,925	43
2,925	2,935	42
2,935	2,945	41
2,945	2,955	40
2,955	2,965	39
2,965	2,975	38
2,975	2,985	37
2,985	2,995	36
2,995	3,005	35
3,005	3,015	34
3,015	3,025	33
3,025	3,035	32
3,035	3,045	31
3,045	3,055	30
3,055	3,065	29
3,065	3,075	28
3,075	3,085	28
3,085	3,095	27
3,095	3,105	26
3,105	3,115	25
3,115	3,125	24
3,125	3,135	23
3,135	3,145	22
3,145	3,155	21
3,155	3,165	20
3,165	3,175	19
3,175	3,185	18
3,185	3,195	17
3,195	3,205	16
3,205	3,215	15
3,215	3,225	14
3,225	3,235	13
3,235	3,245	12
3,245	3,255	11
3,255	3,265	10
3,265	3,275	9
3,275	3,285	8
3,285	3,295	7
3,295	3,305	6
3,305	3,315	5
3,315	3,325	5
3,325	3,335	4
3,335	3,345	3
3,345	3,355	2
3,355	3,365	1
3,365	- - -	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	890	75
890	900	75
900	910	74
910	920	73
920	930	72
930	940	72
940	950	71
950	960	70
960	970	69
970	980	68
980	990	67
990	1,000	66
1,000	1,010	65
1,010	1,020	64
1,020	1,030	63
1,030	1,040	62
1,040	1,050	61
1,050	1,060	60
1,060	1,070	59
$1,070	$1,080	$58
1,080	1,090	57
1,090	1,100	56
1,100	1,110	55
1,110	1,120	54
1,120	1,130	53
1,130	1,140	52
1,140	1,150	51
1,150	1,160	50
1,160	1,170	49
1,170	1,180	49
1,180	1,190	48
1,190	1,200	47
1,200	1,210	46
1,210	1,220	45
1,220	1,230	44
1,230	1,240	43
1,240	1,250	42
1,250	1,260	41
1,260	1,270	40
1,270	1,280	39
1,280	1,290	38
1,290	1,300	37
1,300	1,310	36
1,310	1,320	35
1,320	1,330	34
1,330	1,340	33
1,340	1,350	32
1,350	1,360	31
1,360	1,370	30
1,370	1,380	29
$1,380	$1,390	$28
1,390	1,400	27
1,400	1,410	26
1,410	1,420	26
1,420	1,430	25
1,430	1,440	24
1,440	1,450	23
1,450	1,460	22
1,460	1,470	21
1,470	1,480	20
1,480	1,490	19
1,490	1,500	18
1,500	1,510	17
1,510	1,520	16
1,520	1,530	15
1,530	1,540	14
1,540	1,550	13
1,550	1,560	12
1,560	1,570	11
1,570	1,580	10
1,580	1,590	9
1,590	1,600	8
1,600	1,610	7
1,610	1,620	6
1,620	1,630	5
1,630	1,640	4
1,640	1,650	3
1,650	1,660	2
1,660	1,670	2
1,670	1,680	1
1,680	- - -	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	80	6
80	90	6
$90	$100	$5
100	110	4
110	120	3
120	130	2
130	140	1
140	150	1
150	- - -	0
$0	$5	$0
5	10	1
10	15	2
15	40	3
40	50	3

$50	$60	$2
60	70	1
70	- - -	0

Alternative Methods for Figuring Withholding

You may use various methods of figuring federal income tax withholding. The methods described below may be used instead of the common payroll methods provided earlier. Use the method that best suits your payroll system and employees.

Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procedure is discussed in Withholding Income Taxes on the Wages of Nonresident Alien Employees on page 2. Before you use any of the alternative methods to figure the federal income tax withholding on the wages of nonresident alien employees, see Publication 15 (Circular E). Do not use the Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables on pages 50-69 for figuring withholding on nonresident alien employees.

Annualized wages.

Using your employee's annual wages, figure the withholding using the Percentage Method, Table 7–Annual Payroll Period, on page 6. Divide the amount from the table by the number of payroll periods, and the result will be the amount of withholding for each payroll period.

Average estimated wages.

You may withhold the tax for a payroll period based on estimated average wages, with necessary adjustments, for any quarter. For details, see Regulations section 31.3402(h)(1)-1.

Cumulative wages.

An employee may ask you, in writing, to withhold tax on cumulative wages. If you agree to do so, and you have paid the employee for the same kind of payroll period (weekly, biweekly, etc.) since the beginning of the year, you may figure the tax as follows. Add the wages you have paid the employee for the current calendar year to the current payroll period amount. Divide this amount by the number of payroll periods so far this year including the current period. Figure the withholding on this amount, and multiply the withholding by the number of payroll periods used above. Use the Percentage Method shown on page 3. Subtract the total tax already deducted and withheld during the calendar year from the total amount of tax calculated. The excess is the amount to withhold for the current payroll period. See Revenue Procedure 78-8, 1978-1 C.B. 562, for an example of the cumulative method.

Part-year employment.

A part-year employee who figures income tax on a calendar-year basis may ask you to withhold tax by the part-year employment method. The request must be in writing and must contain the following information:

The last day of any employment during the calendar year with any prior employer.
A statement that the employee uses the calendar year accounting period.
A statement that the employee reasonably anticipates that he or she will be employed by all employers for a total of no more than 245 days in all terms of continuous employment (defined below) during the current calendar year.

Complete the following steps to figure withholding tax by the part-year method.

Add the wages to be paid to the employee for the current payroll period to any wages that you have already paid to the employee in the current term of continuous employment.
Add the number of payroll periods used in step 1 to the number of payroll periods between the employee's last employment and current employment. To find the number of periods between the last employment and current employment, divide the number of calendar days between the employee's last day of earlier employment (or the previous December 31, if later) and the first day of current employment by the number of calendar days in the current payroll period.
Divide the step 1 amount by the total number of payroll periods from step 2.
Find the tax in the withholding tax tables on the step 3 amount. Be sure to use the correct payroll period table and to take into account the employee's withholding allowances.
Multiply the total number of payroll periods from step 2 by the step 4 amount.
Subtract from the step 5 amount the total tax already withheld during the current term of continuous employment. Any excess is the amount to withhold for the current payroll period.

See Regulations section 31.3402(h)(4)-1 for more information about the part-year method.

Term of continuous employment.

A term of continuous employment may be a single term or two or more following terms of employment with the same employer. A continuous term includes holidays, regular days off, and days off for illness or vacation. A continuous term begins on the first day that an employee works for you and earns pay. It ends on the earlier of the employee's last day of work for you or, if the employee performs no services for you for more than 30 calendar days, the last workday before the 30-day period. If an employment relationship is ended, the term of continuous employment is ended even if a new employment relationship is established with the same employer within 30 days.

Other methods.

You may use other methods and tables for withholding taxes, as long as the amount of tax withheld is consistently about the same as it would be under the Percentage Method on page 3. If you develop an alternative method or table, you should test the full range of wage and allowance situations to be sure that they meet the tolerances contained in Regulations section 31.3402(h)(4)-1 as shown in the chart below.


If the tax required to be withheld under the annual percentage is—	The annual tax withheld under your method may not differ by more than—
Less than $10.00	$9.99
$10 or more but under $100	$10 plus 10% of the excess over $10
$100 or more but under $1,000	$19 plus 3% of the excess over $100
$1,000 or more	$46 plus 1% of the excess over $1,000

Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)

Two formula tables for percentage method withholding are on pages 38 and 39. The differences in the Alternative Percentage Method formulas and the steps for figuring withheld tax for different payroll systems are shown in this example.

MARRIED PERSON (Weekly Payroll Period)

If wages exceeding the allowance amount are over $303 but not over $470:
Method:	Income Tax Withheld:
Percentage (page 4)	10% of excess over $303
Alternative 1 (page 38)	10% of such wages minus $30.30
Alternative 2 (page 39)	Such wages minus $303, times 10% of remainder

Nonresident alien employees.

Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. Before you use these tables to figure the federal income tax withholding on wages of nonresident alien employees, review the procedures discussed in Withholding Income Taxes on the Wages of Nonresident Alien Employees on page 2. See Section 9 of Publication 15 (Circular E) for additional information.

Rounding.

When employers use the Percentage Method or the Formula Tables for Percentage Method Withholding (next page), the tax for the pay period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded 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. This rounding will be considered to meet the tolerances under section 3402(h)(4).

Alternative 1.—Tables for Percentage Method Withholding Computations

(For Wages Paid Through December 2009)

Table A(1)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $70.19)

Single Person	Married Person
If the wage in excess of allowance amount is:	The income tax to be withheld is:	If the wage in excess of allowance amount is:	The income tax to be withheld is:
Over—	But not over—	Of such wage—	From product	Over—	But not over—	Of such wage—	From product
$0	—$138	0%	$0	$0	—$303	0%	$0
$138	—$200	10% less	$13.80	$303	—$470	10% less	$30.30
$200	—$696	15% less	$23.80	$470	—$1,455	15% less	$53.80
$696	—$1,279	25% less	$93.40	$1,455	—$2,272	25% less	$199.30
$1,279	—$3,338	28% less	$131.77	$2,272	—$4,165	28% less	$267.46
$3,338	—$7,212	33% less	$298.67	$4,165	—$7,321	33% less	$475.71
$7,212	—	35% less	$442.91	$7,321	—	35% less	$622.13
Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $140.38)

Single Person	Married Person
If the wage in excess of allowance amount is:	The income tax to be withheld is:	If the wage in excess of allowance amount is:	The income tax to be withheld is:
Over—	But not over—	Of such wage—	From product	Over—	But not over—	Of such wage—	From product
$0	—$276	0%	$0	$0	—$606	0%	$0
$276	—$400	10% less	$27.60	$606	—$940	10% less	$60.60
$400	—$1,392	15% less	$47.60	$940	—$2,910	15% less	$107.60
$1,392	—$2,559	25% less	$186.80	$2,910	—$4,543	25% less	$398.60
$2,559	—$6,677	28% less	$263.57	$4,543	—$8,331	28% less	$534.89
$6,677	—$14,423	33% less	$597.42	$8,331	—$14,642	33% less	$951.44
$14,423	—	35% less	$885.88	$14,642	—	35% less	$1,244.28
Table C(1)—Semimonthly Payroll Period(Amount for each allowance claimed is $152.08)

Single Person	Married Person
If the wage in excess of allowance amount is:	The income tax to be withheld is:	If the wage in excess of allowance amount is:	The income tax to be withheld is:
Over—	But not over—	Of such wage—	From product	Over—	But not over—	Of such wage—	From product
$0	—$299	0%	$0	$0	—$656	0%	$0
$299	—$433	10% less	$29.90	$656	—$1,019	10% less	$65.60
$433	—$1,508	15% less	$51.55	$1,019	—$3,152	15% less	$116.55
$1,508	—$2,772	25% less	$202.35	$3,152	—$4,922	25% less	$431.75
$2,772	—$7,233	28% less	$285.51	$4,922	—$9,025	28% less	$579.41
$7,233	—$15,625	33% less	$647.16	$9,025	—$15,863	33% less	$1,030.66
$15,625	—	35% less	$959.66	$15,863	—	35% less	$1,347.92
Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $304.17)

Single Person	Married Person
If the wage in excess of allowance amount is:	The income tax to be withheld is:	If the wage in excess of allowance amount is:	The income tax to be withheld is:
Over—	But not over—	Of such wage—	From product	Over—	But not over—	Of such wage—	From product
$0	—$598	0%	$0	$0	—$1,313	0%	$0
$598	—$867	10% less	$59.80	$1,313	—$2,038	10% less	$131.30
$867	—$3,017	15% less	$103.15	$2,038	—$6,304	15% less	$233.20
$3,017	—$5,544	25% less	$404.85	$6,304	—$9,844	25% less	$863.60
$5,544	—$14,467	28% less	$571.17	$9,844	—$18,050	28% less	$1,158.92
$14,467	—$31,250	33% less	$1,294.52	$18,050	—$31,725	33% less	$2,061.42
$31,250	—	35% less	$1,919.52	$31,725	—	35% less	$2,695.92
Table E(1)—DAILY or MISCELLANEOUS PAYROLL PERIOD (Amount for each allowance claimed for such period is $14.04)

Single Person	Married Person
If the wage in excess of allowance amount divided by the number of days in the pay period is:	The income tax to be withheld multiplied by the number of days in such period is:	If the wage in excess of allowance amount divided by the number of days in the pay period is:	The income tax to be withheld multiplied by the number of days in such period is:
Over—	But not over—	Of such wage—	From product	Over—	But not over—	Of such wage—	From product
$0	—$27.60	0%	$0	$0	—$60.60	0%	$0
$27.60	—$40.00	10% less	$2.76	$60.60	—$94.00	10% less	$6.06
$40.00	—$139.20	15% less	$4.76	$94.00	—$291.00	15% less	$10.76
$139.20	—$255.90	25% less	$18.68	$291.00	—$454.30	25% less	$39.86
$255.90	—$667.70	28% less	$26.35	$454.30	—$833.10	28% less	$53.48
$667.70	—$1,442.30	33% less	$59.74	$833.10	—$1,464.20	33% less	$95.14
$1,442.30	—	35% less	$88.59	$1,464.20	—	35% less	$124.43
Note.— The adjustment factors may be reduced by one–half cent (e.g., 7.50 to 7.495; 69.38 to 69.375) to eliminate separate half rounding operations.
The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed by the combined bracket rates, for example, $0 to $51 and $51 to $198 combined to read, “Over $0, But not over $198.”
The employee's excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction factors to calculate the amount of income tax withheld.

Alternative 2.—Tables for Percentage Method Withholding Computations

(For Wages Paid Through December 2009)

Table A(2)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $70.19)

Single Person	Married Person
If the wage in excess of allowance amount is:	The income tax to be withheld is:	If the wage in excess of allowance amount is:	The income tax to be withheld is:
Over—	But not over—	Such wage—	Times	Over—	But not over—	Such wage—	Times
$0	—$138	minus $0	0%	$0	—$303	minus $0.00	0%
$138	—$200	minus $138.00	10%	$303	—$470	minus $303.00	10%
$200	—$696	minus $158.67	15%	$470	—$1,455	minus $358.67	15%
$696	—$1,279	minus $373.60	25%	$1,455	—$2,272	minus $797.20	25%
$1,279	—$3,338	minus $470.61	28%	$2,272	—$4,165	minus $955.21	28%
$3,338	—$7,212	minus $905.06	33%	$4,165	—$7,321	minus $1,441.55	33%
$7,212	—	minus $1,265.46	35%	$7,321	—	minus $1,777.51	35%
Table B(2)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $140.38)

Single Person	Married Person
If the wage in excess of allowance amount is:	The income tax to be withheld is:	If the wage in excess of allowance amount is:	The income tax to be withheld is:
Over—	But not over—	Such wage—	Times	Over—	But not over—	Such wage—	Times
$0	—$276	minus $0.00	0%	$0	—$606	minus $0.00	0%
$276	—$400	minus $276.00	10%	$606	—$940	minus $606.00	10%
$400	—$1,392	minus $317.33	15%	$940	—$2,910	minus $717.33	15%
$1,392	—$2,559	minus $747.20	25%	$2,910	—$4,543	minus $1,594.40	25%
$2,559	—$6,677	minus $941.32	28%	$4,543	—$8,331	minus $1,910.32	28%
$6,677	—$14,423	minus $1,810.36	33%	$8,331	—$14,642	minus $2,883.15	33%
$14,423	—	minus $2,531.09	35%	$14,642	—	minus $3,555.09	35%
Table C(2)—Semimonthly Payroll Period(Amount for each allowance claimed is $152.08)

Single Person	Married Person
If the wage in excess of allowance amount is:	The income tax to be withheld is:	If the wage in excess of allowance amount is:	The income tax to be withheld is:
Over—	But not over—	Such wage—	Times	Over—	But not over—	Such wage—	Times
$0	—$299	minus $0.00	0%	$0	—$656	minus $0.00	0%
$299	—$433	minus $299.00	10%	$656	—$1,019	minus $656.00	10%
$433	—$1,508	minus $343.67	15%	$1,019	—$3,152	minus $777.00	15%
$1,508	—$2,772	minus $809.40	25%	$3,152	—$4,922	minus $1,727.00	25%
$2,772	—$7,233	minus $1,019.68	28%	$4,922	—$9,025	minus $2,069.32	28%
$7,233	—$15,625	minus $1,961.09	33%	$9,025	—$15,863	minus $3,123.21	33%
$15,625	—	minus $2,741.89	35%	$15,863	—	minus $3,851.20	35%
Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $304.17)

Single Person	Married Person
If the wage in excess of allowance amount is:	The income tax to be withheld is:	If the wage in excess of allowance amount is:	The income tax to be withheld is:
Over—	But not over—	Such wage—	Times	Over—	But not over—	Such wage—	Times
$0	—$598	minus $0.00	0%	$0	—$1,313	minus $0.00	0%
$598	—$867	minus $598.00	10%	$1,313	—$2,038	minus $1,313.00	10%
$867	—$3,017	minus $687.67	15%	$2,038	—$6,304	minus $1,554.67	15%
$3,017	—$5,544	minus $1,619.40	25%	$6,304	—$9,844	minus $3,454.40	25%
$5,544	—$14,467	minus $2,039.89	28%	$9,844	—$18,050	minus $4,139.00	28%
$14,467	—$31,250	minus $3,922.79	33%	$18,050	—$31,725	minus $6,246.73	33%
$31,250	—	minus $5,484.34	35%	$31,725	—	minus $7,702.63	35%
Table E(2)—DAILY or MISCELLANEOUS PAYROLL PERIOD (Amount for each allowance claimed per day for such period is $14.04)

Single Person	Married Person
If the wage in excess of allowance amount divided by the number of days in the pay period is:	The income tax to be withheld multiplied by the number of days in such period is:	If the wage in excess of allowance amount divided by the number of days in the pay period is:	The income tax to be withheld multiplied by the number of days in such period is:
Over—	But not over—	Such wage—	Times	Over—	But not over—	Such wage—	Times
$0	—$27.60	minus $0.00	0%	$0	—$60.60	minus $0.00	0%
$27.60	—$40.00	minus $27.60	10%	$60.60	—$94.00	minus $60.60	10%
$40.00	—$139.20	minus $31.73	15%	$94.00	—$291.00	minus $71.73	15%
$139.20	—$255.90	minus $74.72	25%	$291.00	—$454.30	minus $159.44	25%
$255.90	—$667.70	minus $94.11	28%	$454.30	—$833.10	minus $191.01	28%
$667.70	—$1,442.30	minus $181.03	33%	$833.10	—$1,464.20	minus $288.31	33%
$1,442.30	—	minus $253.10	35%	$1,464.20	—	minus $355.51	35%
Note.— The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed by the combined bracket rates, for example, $0 to $51 and $51 to $198 combined to read, “Over $0, But not over $198.”
The employee's excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction factors to calculate the amount of income tax withheld.

Wage Bracket Percentage Method Tables (for Automated Payroll Systems)

The Wage Bracket Percentage Method Tables show the gross wage brackets that apply to each withholding percentage rate for employees with up to nine withholding allowances. These tables also show the computation factors for each number of withholding allowances and the applicable wage bracket. The computation factors are used to figure the amount of withholding tax by a percentage method.

Kinds of tables.

Two kinds of Wage Bracket Percentage Method Tables are shown. Each has tables for married and single persons for weekly, biweekly, semimonthly, and monthly payroll periods. The difference between the two kinds of tables is the reduction factor to be subtracted from wages before multiplying by the applicable percentage withholding rate. In the tables for Computing Income Tax Withholding From Gross Wages on pages 41-44, the reduction factor includes both the amount for withholding allowances claimed and a rate adjustment factor as shown in the Alternative 2.— Tables for Percentage Method Withholding Computations on page 39. In the tables for Computing Tax Withholding From Wages Exceeding Allowance Amount on pages 45-48, the reduction factor does not include an amount for the number of allowances claimed.

Which table to use.

Use the kind of wage bracket table that best suits your payroll system. For example, some payroll systems automatically subtract from wages the allowance amount for each employee before finding the amount of tax to withhold. The tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount can be used in these systems. The reduction factors in these tables do not include the allowance amount that was automatically subtracted before applying the table factors in the calculation. For other systems that do not separately subtract the allowance amount, use the tables for Computing Income Tax Withholding From Gross Wages.

Rounding.

When employers use the Wage Bracket Percentage Method Tables, the tax for the period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded 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. Such rounding will be deemed to meet the tolerances under section 3402(h)(4). When employers use the Wage Bracket Percentage Method Tables, the tax for the period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded 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. Such rounding will be deemed to meet the tolerances under section 3402(h)(4).

(For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages


Weekly Payroll Period
	Single Persons	Married Persons
If the number of allowances is—	And gross wages are—	from gross wages¹	Multiply result by—	And gross wages are—	from gross wages¹	Multiply result by—
Over	But not over	Over	But not over
	A	B	C	D	A	B	C	D
	$0.00	$200.00	subtract	$138.00	10%	$0.00	$470.00	subtract	$303.00	10%
	$200.00	$696.00	subtract	$158.67	15%	$470.00	$1,455.00	subtract	$358.67	15%
0	$696.00	$1,279.00	subtract	$373.60	25%	$1,455.00	$2,272.00	subtract	$797.20	25%
$1,279.00	$3,338.00	subtract	$470.61	28%	$2,272.00	$4,165.00	subtract	$955.21	28%
	$3,338.00	$7,212.00	subtract	$905.06	33%	$4,165.00	$7,321.00	subtract	$1,441.55	33%
	$7,212.00		subtract	$1,265.46	35%	$7,321.00		subtract	$1,777.51	35%
	$0.00	$270.19	subtract	$208.19	10%	$0.00	$540.19	subtract	$373.19	10%
	$270.19	$766.19	subtract	$228.86	15%	$540.19	$1,525.19	subtract	$428.86	15%
1	$766.19	$1,349.19	subtract	$443.79	25%	$1,525.19	$2,342.19	subtract	$867.39	25%
$1,349.19	$3,408.19	subtract	$540.80	28%	$2,342.19	$4,235.19	subtract	$1,025.40	28%
	$3,408.19	$7,282.19	subtract	$975.25	33%	$4,235.19	$7,391.19	subtract	$1,511.74	33%
	$7,282.19		subtract	$1,335.65	35%	$7,391.19		subtract	$1,847.70	35%
	$0.00	$340.38	subtract	$278.38	10%	$0.00	$610.38	subtract	$443.38	10%
	$340.38	$836.38	subtract	$299.05	15%	$610.38	$1,595.38	subtract	$499.05	15%
2	$836.38	$1,419.38	subtract	$513.98	25%	$1,595.38	$2,412.38	subtract	$937.58	25%
$1,419.38	$3,478.38	subtract	$610.99	28%	$2,412.38	$4,305.38	subtract	$1,095.59	28%
	$3,478.38	$7,352.38	subtract	$1,045.44	33%	$4,305.38	$7,461.38	subtract	$1,581.93	33%
	$7,352.38		subtract	$1,405.84	35%	$7,461.38		subtract	$1,917.89	35%
	$0.00	$410.57	subtract	$348.57	10%	$0.00	$680.57	subtract	$513.57	10%
	$410.57	$906.57	subtract	$369.24	15%	$680.57	$1,665.57	subtract	$569.24	15%
3	$906.57	$1,489.57	subtract	$584.17	25%	$1,665.57	$2,482.57	subtract	$1,007.77	25%
$1,489.57	$3,548.57	subtract	$681.18	28%	$2,482.57	$4,375.57	subtract	$1,165.78	28%
	$3,548.57	$7,422.57	subtract	$1,115.63	33%	$4,375.57	$7,531.57	subtract	$1,652.12	33%
	$7,422.57		subtract	$1,476.03	35%	$7,531.57		subtract	$1,988.08	35%
	$0.00	$480.76	subtract	$418.76	10%	$0.00	$750.76	subtract	$583.76	10%
	$480.76	$976.76	subtract	$439.43	15%	$750.76	$1,735.76	subtract	$639.43	15%
4	$976.76	$1,559.76	subtract	$654.36	25%	$1,735.76	$2,552.76	subtract	$1,077.96	25%
$1,559.76	$3,618.76	subtract	$751.37	28%	$2,552.76	$4,445.76	subtract	$1,235.97	28%
	$3,618.76	$7,492.76	subtract	$1,185.82	33%	$4,445.76	$7,601.76	subtract	$1,722.31	33%
	$7,492.76		subtract	$1,546.22	35%	$7,601.76		subtract	$2,058.27	35%
	$0.00	$550.95	subtract	$488.95	10%	$0.00	$820.95	subtract	$653.95	10%
	$550.95	$1,046.95	subtract	$509.62	15%	$820.95	$1,805.95	subtract	$709.62	15%
5	$1,046.95	$1,629.95	subtract	$724.55	25%	$1,805.95	$2,622.95	subtract	$1,148.15	25%
$1,629.95	$3,688.95	subtract	$821.56	28%	$2,622.95	$4,515.95	subtract	$1,306.16	28%
	$3,688.95	$7,562.95	subtract	$1,256.01	33%	$4,515.95	$7,671.95	subtract	$1,792.50	33%
	$7,562.95		subtract	$1,616.41	35%	$7,671.95		subtract	$2,128.46	35%
	$0.00	$621.14	subtract	$559.14	10%	$0.00	$891.14	subtract	$724.14	10%
	$621.14	$1,117.14	subtract	$579.81	15%	$891.14	$1,876.14	subtract	$779.81	15%
6	$1,117.14	$1,700.14	subtract	$794.74	25%	$1,876.14	$2,693.14	subtract	$1,218.34	25%
$1,700.14	$3,759.14	subtract	$891.75	28%	$2,693.14	$4,586.14	subtract	$1,376.35	28%
	$3,759.14	$7,633.14	subtract	$1,326.20	33%	$4,586.14	$7,742.14	subtract	$1,862.69	33%
	$7,633.14		subtract	$1,686.60	35%	$7,742.14		subtract	$2,198.65	35%
	$0.00	$691.33	subtract	$629.33	10%	$0.00	$961.33	subtract	$794.33	10%
	$691.33	$1,187.33	subtract	$650.00	15%	$961.33	$1,946.33	subtract	$850.00	15%
7	$1,187.33	$1,770.33	subtract	$864.93	25%	$1,946.33	$2,763.33	subtract	$1,288.53	25%
$1,770.33	$3,829.33	subtract	$961.94	28%	$2,763.33	$4,656.33	subtract	$1,446.54	28%
	$3,829.33	$7,703.33	subtract	$1,396.39	33%	$4,656.33	$7,812.33	subtract	$1,932.88	33%
	$7,703.33		subtract	$1,756.79	35%	$7,812.33		subtract	$2,268.84	35%
	$0.00	$761.52	subtract	$699.52	10%	$0.00	$1,031.52	subtract	$864.52	10%
	$761.52	$1,257.52	subtract	$720.19	15%	$1,031.52	$2,016.52	subtract	$920.19	15%
8	$1,257.52	$1,840.52	subtract	$935.12	25%	$2,016.52	$2,833.52	subtract	$1,358.72	25%
$1,840.52	$3,899.52	subtract	$1,032.13	28%	$2,833.52	$4,726.52	subtract	$1,516.73	28%
	$3,899.52	$7,773.52	subtract	$1,466.58	33%	$4,726.52	$7,882.52	subtract	$2,003.07	33%
	$7,773.52		subtract	$1,826.98	35%	$7,882.52		subtract	$2,339.03	35%
	$0.00	$831.71	subtract	$769.71	10%	$0.00	$1,101.71	subtract	$934.71	10%
	$831.71	$1,327.71	subtract	$790.38	15%	$1,101.71	$2,086.71	subtract	$990.38	15%
9²	$1,327.71	$1,910.71	subtract	$1,005.31	25%	$2,086.71	$2,903.71	subtract	$1,428.91	25%
$1,910.71	$3,969.71	subtract	$1,102.32	28%	$2,903.71	$4,796.71	subtract	$1,586.92	28%
	$3,969.71	$7,843.71	subtract	$1,536.77	33%	$4,796.71	$7,952.71	subtract	$2,073.26	33%
	$7,843.71		subtract	$1,897.17	35%	$7,952.71		subtract	$2,409.22	35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
¹ If the gross wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $70.19 for each additional allowance claimed.

(For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages


Biweekly Payroll Period
	Single Persons	Married Persons
If the number of allowances is—	And gross wages are—	from gross wages¹	Multiply result by—	And gross wages are—	from gross wages¹	Multiply result by—
Over	But not over	Over	But not over
	A	B	C	D	A	B	C	D
	$0.00	$400.00	subtract	$276.00	10%	$0.00	$940.00	subtract	$606.00	10%
	$400.00	$1,392.00	subtract	$317.33	15%	$940.00	$2,910.00	subtract	$717.33	15%
0	$1,392.00	$2,559.00	subtract	$747.20	25%	$2,910.00	$4,543.00	subtract	$1,594.40	25%
$2,559.00	$6,677.00	subtract	$941.32	28%	$4,543.00	$8,331.00	subtract	$1,910.32	28%
	$6,677.00	$14,423.00	subtract	$1,810.36	33%	$8,331.00	$14,642.00	subtract	$2,883.15	33%
	$14,423.00		subtract	$2,531.09	35%	$14,642.00		subtract	$3,555.09	35%
	$0.00	$540.38	subtract	$416.38	10%	$0.00	$1,080.38	subtract	$746.38	10%
	$540.38	$1,532.38	subtract	$457.71	15%	$1,080.38	$3,050.38	subtract	$857.71	15%
1	$1,532.38	$2,699.38	subtract	$887.58	25%	$3,050.38	$4,683.38	subtract	$1,734.78	25%
$2,699.38	$6,817.38	subtract	$1,081.70	28%	$4,683.38	$8,471.38	subtract	$2,050.70	28%
	$6,817.38	$14,563.38	subtract	$1,950.74	33%	$8,471.38	$14,782.38	subtract	$3,023.53	33%
	$14,563.38		subtract	$2,671.47	35%	$14,782.38		subtract	$3,695.47	35%
	$0.00	$680.76	subtract	$556.76	10%	$0.00	$1,220.76	subtract	$886.76	10%
	$680.76	$1,672.76	subtract	$598.09	15%	$1,220.76	$3,190.76	subtract	$998.09	15%
2	$1,672.76	$2,839.76	subtract	$1,027.96	25%	$3,190.76	$4,823.76	subtract	$1,875.16	25%
$2,839.76	$6,957.76	subtract	$1,222.08	28%	$4,823.76	$8,611.76	subtract	$2,191.08	28%
	$6,957.76	$14,703.76	subtract	$2,091.12	33%	$8,611.76	$14,922.76	subtract	$3,163.91	33%
	$14,703.76		subtract	$2,811.85	35%	$14,922.76		subtract	$3,835.85	35%
	$0.00	$821.14	subtract	$697.14	10%	$0.00	$1,361.14	subtract	$1,027.14	10%
	$821.14	$1,813.14	subtract	$738.47	15%	$1,361.14	$3,331.14	subtract	$1,138.47	15%
3	$1,813.14	$2,980.14	subtract	$1,168.34	25%	$3,331.14	$4,964.14	subtract	$2,015.54	25%
$2,980.14	$7,098.14	subtract	$1,362.46	28%	$4,964.14	$8,752.14	subtract	$2,331.46	28%
	$7,098.14	$14,844.14	subtract	$2,231.50	33%	$8,752.14	$15,063.14	subtract	$3,304.29	33%
	$14,844.14		subtract	$2,952.23	35%	$15,063.14		subtract	$3,976.23	35%
	$0.00	$961.52	subtract	$837.52	10%	$0.00	$1,501.52	subtract	$1,167.52	10%
	$961.52	$1,953.52	subtract	$878.85	15%	$1,501.52	$3,471.52	subtract	$1,278.85	15%
4	$1,953.52	$3,120.52	subtract	$1,308.72	25%	$3,471.52	$5,104.52	subtract	$2,155.92	25%
$3,120.52	$7,238.52	subtract	$1,502.84	28%	$5,104.52	$8,892.52	subtract	$2,471.84	28%
	$7,238.52	$14,984.52	subtract	$2,371.88	33%	$8,892.52	$15,203.52	subtract	$3,444.67	33%
	$14,984.52		subtract	$3,092.61	35%	$15,203.52		subtract	$4,116.61	35%
	$0.00	$1,101.90	subtract	$977.90	10%	$0.00	$1,641.90	subtract	$1,307.90	10%
	$1,101.90	$2,093.90	subtract	$1,019.23	15%	$1,641.90	$3,611.90	subtract	$1,419.23	15%
5	$2,093.90	$3,260.90	subtract	$1,449.10	25%	$3,611.90	$5,244.90	subtract	$2,296.30	25%
$3,260.90	$7,378.90	subtract	$1,643.22	28%	$5,244.90	$9,032.90	subtract	$2,612.22	28%
	$7,378.90	$15,124.90	subtract	$2,512.26	33%	$9,032.90	$15,343.90	subtract	$3,585.05	33%
	$15,124.90		subtract	$3,232.99	35%	$15,343.90		subtract	$4,256.99	35%
	$0.00	$1,242.28	subtract	$1,118.28	10%	$0.00	$1,782.28	subtract	$1,448.28	10%
	$1,242.28	$2,234.28	subtract	$1,159.61	15%	$1,782.28	$3,752.28	subtract	$1,559.61	15%
6	$2,234.28	$3,401.28	subtract	$1,589.48	25%	$3,752.28	$5,385.28	subtract	$2,436.68	25%
$3,401.28	$7,519.28	subtract	$1,783.60	28%	$5,385.28	$9,173.28	subtract	$2,752.60	28%
	$7,519.28	$15,265.28	subtract	$2,652.64	33%	$9,173.28	$15,484.28	subtract	$3,725.43	33%
	$15,265.28		subtract	$3,373.37	35%	$15,484.28		subtract	$4,397.37	35%
	$0.00	$1,382.66	subtract	$1,258.66	10%	$0.00	$1,922.66	subtract	$1,588.66	10%
	$1,382.66	$2,374.66	subtract	$1,299.99	15%	$1,922.66	$3,892.66	subtract	$1,699.99	15%
7	$2,374.66	$3,541.66	subtract	$1,729.86	25%	$3,892.66	$5,525.66	subtract	$2,577.06	25%
$3,541.66	$7,659.66	subtract	$1,923.98	28%	$5,525.66	$9,313.66	subtract	$2,892.98	28%
	$7,659.66	$15,405.66	subtract	$2,793.02	33%	$9,313.66	$15,624.66	subtract	$3,865.81	33%
	$15,405.66		subtract	$3,513.75	35%	$15,624.66		subtract	$4,537.75	35%
	$0.00	$1,523.04	subtract	$1,399.04	10%	$0.00	$2,063.04	subtract	$1,729.04	10%
	$1,523.04	$2,515.04	subtract	$1,440.37	15%	$2,063.04	$4,033.04	subtract	$1,840.37	15%
8	$2,515.04	$3,682.04	subtract	$1,870.24	25%	$4,033.04	$5,666.04	subtract	$2,717.44	25%
$3,682.04	$7,800.04	subtract	$2,064.36	28%	$5,666.04	$9,454.04	subtract	$3,033.36	28%
	$7,800.04	$15,546.04	subtract	$2,933.40	33%	$9,454.04	$15,765.04	subtract	$4,006.19	33%
	$15,546.04		subtract	$3,654.13	35%	$15,765.04		subtract	$4,678.13	35%
	$0.00	$1,663.42	subtract	$1,539.42	10%	$0.00	$2,203.42	subtract	$1,869.42	10%
	$1,663.42	$2,655.42	subtract	$1,580.75	15%	$2,203.42	$4,173.42	subtract	$1,980.75	15%
9²	$2,655.42	$3,822.42	subtract	$2,010.62	25%	$4,173.42	$5,806.42	subtract	$2,857.82	25%
$3,822.42	$7,940.42	subtract	$2,204.74	28%	$5,806.42	$9,594.42	subtract	$3,173.74	28%
	$7,940.42	$15,686.42	subtract	$3,073.78	33%	$9,594.42	$15,905.42	subtract	$4,146.57	33%
	$15,686.42		subtract	$3,794.51	35%	$15,905.42		subtract	$4,818.51	35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
¹ If the gross wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $140.38 for each additional allowance claimed.

(For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages


Semimonthly Payroll Period
	Single Persons	Married Persons
If the number of allowances is—	And gross wages are—	from gross wages¹	Multiply result by—	And gross wages are—	from gross wages¹	Multiply result by—
Over	But not over	Over	But not over
	A	B	C	D	A	B	C	D
	$0.00	$433.00	subtract	$299.00	10%	$0.00	$1,019.00	subtract	$656.00	10%
	$433.00	$1,508.00	subtract	$343.67	15%	$1,019.00	$3,152.00	subtract	$777.00	15%
0	$1,508.00	$2,772.00	subtract	$809.40	25%	$3,152.00	$4,922.00	subtract	$1,727.00	25%
$2,772.00	$7,233.00	subtract	$1,019.68	28%	$4,922.00	$9,025.00	subtract	$2,069.32	28%
	$7,233.00	$15,625.00	subtract	$1,961.09	33%	$9,025.00	$15,863.00	subtract	$3,123.21	33%
	$15,625.00		subtract	$2,741.89	35%	$15,863.00		subtract	$3,851.20	35%
	$0.00	$585.08	subtract	$451.08	10%	$0.00	$1,171.08	subtract	$808.08	10%
	$585.08	$1,660.08	subtract	$495.75	15%	$1,171.08	$3,304.08	subtract	$929.08	15%
1	$1,660.08	$2,924.08	subtract	$961.48	25%	$3,304.08	$5,074.08	subtract	$1,879.08	25%
$2,924.08	$7,385.08	subtract	$1,171.76	28%	$5,074.08	$9,177.08	subtract	$2,221.40	28%
	$7,385.08	$15,777.08	subtract	$2,113.17	33%	$9,177.08	$16,015.08	subtract	$3,275.29	33%
	$15,777.08		subtract	$2,893.97	35%	$16,015.08		subtract	$4,003.28	35%
	$0.00	$737.16	subtract	$603.16	10%	$0.00	$1,323.16	subtract	$960.16	10%
	$737.16	$1,812.16	subtract	$647.83	15%	$1,323.16	$3,456.16	subtract	$1,081.16	15%
2	$1,812.16	$3,076.16	subtract	$1,113.56	25%	$3,456.16	$5,226.16	subtract	$2,031.16	25%
$3,076.16	$7,537.16	subtract	$1,323.84	28%	$5,226.16	$9,329.16	subtract	$2,373.48	28%
	$7,537.16	$15,929.16	subtract	$2,265.25	33%	$9,329.16	$16,167.16	subtract	$3,427.37	33%
	$15,929.16		subtract	$3,046.05	35%	$16,167.16		subtract	$4,155.36	35%
	$0.00	$889.24	subtract	$755.24	10%	$0.00	$1,475.24	subtract	$1,112.24	10%
	$889.24	$1,964.24	subtract	$799.91	15%	$1,475.24	$3,608.24	subtract	$1,233.24	15%
3	$1,964.24	$3,228.24	subtract	$1,265.64	25%	$3,608.24	$5,378.24	subtract	$2,183.24	25%
$3,228.24	$7,689.24	subtract	$1,475.92	28%	$5,378.24	$9,481.24	subtract	$2,525.56	28%
	$7,689.24	$16,081.24	subtract	$2,417.33	33%	$9,481.24	$16,319.24	subtract	$3,579.45	33%
	$16,081.24		subtract	$3,198.13	35%	$16,319.24		subtract	$4,307.44	35%
	$0.00	$1,041.32	subtract	$907.32	10%	$0.00	$1,627.32	subtract	$1,264.32	10%
	$1,041.32	$2,116.32	subtract	$951.99	15%	$1,627.32	$3,760.32	subtract	$1,385.32	15%
4	$2,116.32	$3,380.32	subtract	$1,417.72	25%	$3,760.32	$5,530.32	subtract	$2,335.32	25%
$3,380.32	$7,841.32	subtract	$1,628.00	28%	$5,530.32	$9,633.32	subtract	$2,677.64	28%
	$7,841.32	$16,233.32	subtract	$2,569.41	33%	$9,633.32	$16,471.32	subtract	$3,731.53	33%
	$16,233.32		subtract	$3,350.21	35%	$16,471.32		subtract	$4,459.52	35%
	$0.00	$1,193.40	subtract	$1,059.40	10%	$0.00	$1,779.40	subtract	$1,416.40	10%
	$1,193.40	$2,268.40	subtract	$1,104.07	15%	$1,779.40	$3,912.40	subtract	$1,537.40	15%
5	$2,268.40	$3,532.40	subtract	$1,569.80	25%	$3,912.40	$5,682.40	subtract	$2,487.40	25%
$3,532.40	$7,993.40	subtract	$1,780.08	28%	$5,682.40	$9,785.40	subtract	$2,829.72	28%
	$7,993.40	$16,385.40	subtract	$2,721.49	33%	$9,785.40	$16,623.40	subtract	$3,883.61	33%
	$16,385.40		subtract	$3,502.29	35%	$16,623.40		subtract	$4,611.60	35%
	$0.00	$1,345.48	subtract	$1,211.48	10%	$0.00	$1,931.48	subtract	$1,568.48	10%
	$1,345.48	$2,420.48	subtract	$1,256.15	15%	$1,931.48	$4,064.48	subtract	$1,689.48	15%
6	$2,420.48	$3,684.48	subtract	$1,721.88	25%	$4,064.48	$5,834.48	subtract	$2,639.48	25%
$3,684.48	$8,145.48	subtract	$1,932.16	28%	$5,834.48	$9,937.48	subtract	$2,981.80	28%
	$8,145.48	$16,537.48	subtract	$2,873.57	33%	$9,937.48	$16,775.48	subtract	$4,035.69	33%
	$16,537.48		subtract	$3,654.37	35%	$16,775.48		subtract	$4,763.68	35%
	$0.00	$1,497.56	subtract	$1,363.56	10%	$0.00	$2,083.56	subtract	$1,720.56	10%
	$1,497.56	$2,572.56	subtract	$1,408.23	15%	$2,083.56	$4,216.56	subtract	$1,841.56	15%
7	$2,572.56	$3,836.56	subtract	$1,873.96	25%	$4,216.56	$5,986.56	subtract	$2,791.56	25%
$3,836.56	$8,297.56	subtract	$2,084.24	28%	$5,986.56	$10,089.56	subtract	$3,133.88	28%
	$8,297.56	$16,689.56	subtract	$3,025.65	33%	$10,089.56	$16,927.56	subtract	$4,187.77	33%
	$16,689.56		subtract	$3,806.45	35%	$16,927.56		subtract	$4,915.76	35%
	$0.00	$1,649.64	subtract	$1,515.64	10%	$0.00	$2,235.64	subtract	$1,872.64	10%
	$1,649.64	$2,724.64	subtract	$1,560.31	15%	$2,235.64	$4,368.64	subtract	$1,993.64	15%
8	$2,724.64	$3,988.64	subtract	$2,026.04	25%	$4,368.64	$6,138.64	subtract	$2,943.64	25%
$3,988.64	$8,449.64	subtract	$2,236.32	28%	$6,138.64	$10,241.64	subtract	$3,285.96	28%
	$8,449.64	$16,841.64	subtract	$3,177.73	33%	$10,241.64	$17,079.64	subtract	$4,339.85	33%
	$16,841.64		subtract	$3,958.53	35%	$17,079.64		subtract	$5,067.84	35%
	$0.00	$1,801.72	subtract	$1,667.72	10%	$0.00	$2,387.72	subtract	$2,024.72	10%
	$1,801.72	$2,876.72	subtract	$1,712.39	15%	$2,387.72	$4,520.72	subtract	$2,145.72	15%
9²	$2,876.72	$4,140.72	subtract	$2,178.12	25%	$4,520.72	$6,290.72	subtract	$3,095.72	25%
$4,140.72	$8,601.72	subtract	$2,388.40	28%	$6,290.72	$10,393.72	subtract	$3,438.04	28%
	$8,601.72	$16,993.72	subtract	$3,329.81	33%	$10,393.72	$17,231.72	subtract	$4,491.93	33%
	$16,993.72		subtract	$4,110.61	35%	$17,231.72		subtract	$5,219.92	35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
¹ If the gross wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $152.08 for each additional allowance claimed.

(For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages


Monthly Payroll Period
	Single Persons	Married Persons
If the number of allowances is—	And gross wages are—	from gross wages¹	Multiply result by—	And gross wages are—	from gross wages¹	Multiply result by—
Over	But not over	Over	But not over
	A	B	C	D	A	B	C	D
	$0.00	$867.00	subtract	$598.00	10%	$0.00	$2,038.00	subtract	$1,313.00	10%
	$867.00	$3,017.00	subtract	$687.67	15%	$2,038.00	$6,304.00	subtract	$1,554.67	15%
0	$3,017.00	$5,544.00	subtract	$1,619.40	25%	$6,304.00	$9,844.00	subtract	$3,454.40	25%
$5,544.00	$14,467.00	subtract	$2,039.89	28%	$9,844.00	$18,050.00	subtract	$4,139.00	28%
	$14,467.00	$31,250.00	subtract	$3,922.79	33%	$18,050.00	$31,725.00	subtract	$6,246.73	33%
	$31,250.00		subtract	$5,484.34	35%	$31,725.00		subtract	$7,702.63	35%
	$0.00	$1,171.17	subtract	$902.17	10%	$0.00	$2,342.17	subtract	$1,617.17	10%
	$1,171.17	$3,321.17	subtract	$991.84	15%	$2,342.17	$6,608.17	subtract	$1,858.84	15%
1	$3,321.17	$5,848.17	subtract	$1,923.57	25%	$6,608.17	$10,148.17	subtract	$3,758.57	25%
$5,848.17	$14,771.17	subtract	$2,344.06	28%	$10,148.17	$18,354.17	subtract	$4,443.17	28%
	$14,771.17	$31,554.17	subtract	$4,226.96	33%	$18,354.17	$32,029.17	subtract	$6,550.90	33%
	$31,554.17		subtract	$5,788.51	35%	$32,029.17		subtract	$8,006.80	35%
	$0.00	$1,475.34	subtract	$1,206.34	10%	$0.00	$2,646.34	subtract	$1,921.34	10%
	$1,475.34	$3,625.34	subtract	$1,296.01	15%	$2,646.34	$6,912.34	subtract	$2,163.01	15%
2	$3,625.34	$6,152.34	subtract	$2,227.74	25%	$6,912.34	$10,452.34	subtract	$4,062.74	25%
$6,152.34	$15,075.34	subtract	$2,648.23	28%	$10,452.34	$18,658.34	subtract	$4,747.34	28%
	$15,075.34	$31,858.34	subtract	$4,531.13	33%	$18,658.34	$32,333.34	subtract	$6,855.07	33%
	$31,858.34		subtract	$6,092.68	35%	$32,333.34		subtract	$8,310.97	35%
	$0.00	$1,779.51	subtract	$1,510.51	10%	$0.00	$2,950.51	subtract	$2,225.51	10%
	$1,779.51	$3,929.51	subtract	$1,600.18	15%	$2,950.51	$7,216.51	subtract	$2,467.18	15%
3	$3,929.51	$6,456.51	subtract	$2,531.91	25%	$7,216.51	$10,756.51	subtract	$4,366.91	25%
$6,456.51	$15,379.51	subtract	$2,952.40	28%	$10,756.51	$18,962.51	subtract	$5,051.51	28%
	$15,379.51	$32,162.51	subtract	$4,835.30	33%	$18,962.51	$32,637.51	subtract	$7,159.24	33%
	$32,162.51		subtract	$6,396.85	35%	$32,637.51		subtract	$8,615.14	35%
	$0.00	$2,083.68	subtract	$1,814.68	10%	$0.00	$3,254.68	subtract	$2,529.68	10%
	$2,083.68	$4,233.68	subtract	$1,904.35	15%	$3,254.68	$7,520.68	subtract	$2,771.35	15%
4	$4,233.68	$6,760.68	subtract	$2,836.08	25%	$7,520.68	$11,060.68	subtract	$4,671.08	25%
$6,760.68	$15,683.68	subtract	$3,256.57	28%	$11,060.68	$19,266.68	subtract	$5,355.68	28%
	$15,683.68	$32,466.68	subtract	$5,139.47	33%	$19,266.68	$32,941.68	subtract	$7,463.41	33%
	$32,466.68		subtract	$6,701.02	35%	$32,941.68		subtract	$8,919.31	35%
	$0.00	$2,387.85	subtract	$2,118.85	10%	$0.00	$3,558.85	subtract	$2,833.85	10%
	$2,387.85	$4,537.85	subtract	$2,208.52	15%	$3,558.85	$7,824.85	subtract	$3,075.52	15%
5	$4,537.85	$7,064.85	subtract	$3,140.25	25%	$7,824.85	$11,364.85	subtract	$4,975.25	25%
$7,064.85	$15,987.85	subtract	$3,560.74	28%	$11,364.85	$19,570.85	subtract	$5,659.85	28%
	$15,987.85	$32,770.85	subtract	$5,443.64	33%	$19,570.85	$33,245.85	subtract	$7,767.58	33%
	$32,770.85		subtract	$7,005.19	35%	$33,245.85		subtract	$9,223.48	35%
	$0.00	$2,692.02	subtract	$2,423.02	10%	$0.00	$3,863.02	subtract	$3,138.02	10%
	$2,692.02	$4,842.02	subtract	$2,512.69	15%	$3,863.02	$8,129.02	subtract	$3,379.69	15%
6	$4,842.02	$7,369.02	subtract	$3,444.42	25%	$8,129.02	$11,669.02	subtract	$5,279.42	25%
$7,369.02	$16,292.02	subtract	$3,864.91	28%	$11,669.02	$19,875.02	subtract	$5,964.02	28%
	$16,292.02	$33,075.02	subtract	$5,747.81	33%	$19,875.02	$33,550.02	subtract	$8,071.75	33%
	$33,075.02		subtract	$7,309.36	35%	$33,550.02		subtract	$9,527.65	35%
	$0.00	$2,996.19	subtract	$2,727.19	10%	$0.00	$4,167.19	subtract	$3,442.19	10%
	$2,996.19	$5,146.19	subtract	$2,816.86	15%	$4,167.19	$8,433.19	subtract	$3,683.86	15%
7	$5,146.19	$7,673.19	subtract	$3,748.59	25%	$8,433.19	$11,973.19	subtract	$5,583.59	25%
$7,673.19	$16,596.19	subtract	$4,169.08	28%	$11,973.19	$20,179.19	subtract	$6,268.19	28%
	$16,596.19	$33,379.19	subtract	$6,051.98	33%	$20,179.19	$33,854.19	subtract	$8,375.92	33%
	$33,379.19		subtract	$7,613.53	35%	$33,854.19		subtract	$9,831.82	35%
	$0.00	$3,300.36	subtract	$3,031.36	10%	$0.00	$4,471.36	subtract	$3,746.36	10%
	$3,300.36	$5,450.36	subtract	$3,121.03	15%	$4,471.36	$8,737.36	subtract	$3,988.03	15%
8	$5,450.36	$7,977.36	subtract	$4,052.76	25%	$8,737.36	$12,277.36	subtract	$5,887.76	25%
$7,977.36	$16,900.36	subtract	$4,473.25	28%	$12,277.36	$20,483.36	subtract	$6,572.36	28%
	$16,900.36	$33,683.36	subtract	$6,356.15	33%	$20,483.36	$34,158.36	subtract	$8,680.09	33%
	$33,683.36		subtract	$7,917.70	35%	$34,158.36		subtract	$10,135.99	35%
	$0.00	$3,604.53	subtract	$3,335.53	10%	$0.00	$4,775.53	subtract	$4,050.53	10%
	$3,604.53	$5,754.53	subtract	$3,425.20	15%	$4,775.53	$9,041.53	subtract	$4,292.20	15%
9²	$5,754.53	$8,281.53	subtract	$4,356.93	25%	$9,041.53	$12,581.53	subtract	$6,191.93	25%
$8,281.53	$17,204.53	subtract	$4,777.42	28%	$12,581.53	$20,787.53	subtract	$6,876.53	28%
	$17,204.53	$33,987.53	subtract	$6,660.32	33%	$20,787.53	$34,462.53	subtract	$8,984.26	33%
	$33,987.53		subtract	$8,221.87	35%	$34,462.53		subtract	$10,440.16	35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
¹ If the gross wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $304.17 for each additional allowance claimed.

(For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount


Weekly Payroll Period
	Single Persons	Married Persons
If the number of allowances is—	And gross wages are—	from excess wages¹	Multiply result by—	And gross wages are—	from excess wages¹	Multiply result by—
Over	But not over	Over	But not over
	A	B	C	D	A	B	C	D
	$0	$200.00	subtract	$138.00	10%	$0	$470.00	subtract	$303.00	10%
	$200.00	$696.00	subtract	$158.67	15%	$470.00	$1,455.00	subtract	$358.67	15%
0	$696.00	$1,279.00	subtract	$373.60	25%	$1,455.00	$2,272.00	subtract	$797.20	25%
$1,279.00	$3,338.00	subtract	$470.61	28%	$2,272.00	$4,165.00	subtract	$955.21	28%
	$3,338.00	$7,212.00	subtract	$905.06	33%	$4,165.00	$7,321.00	subtract	$1,441.55	33%
	$7,212.00		subtract	$1,265.46	35%	$7,321.00		subtract	$1,777.51	35%
	$0	$270.19	subtract	$138.00	10%	$0	$540.19	subtract	$303.00	10%
	$270.19	$766.19	subtract	$158.67	15%	$540.19	$1,525.19	subtract	$358.67	15%
1	$766.19	$1,349.19	subtract	$373.60	25%	$1,525.19	$2,342.19	subtract	$797.20	25%
$1,349.19	$3,408.19	subtract	$470.61	28%	$2,342.19	$4,235.19	subtract	$955.21	28%
	$3,408.19	$7,282.19	subtract	$905.06	33%	$4,235.19	$7,391.19	subtract	$1,441.55	33%
	$7,282.19		subtract	$1,265.46	35%	$7,391.19		subtract	$1,777.51	35%
	$0	$340.38	subtract	$138.00	10%	$0	$610.38	subtract	$303.00	10%
	$340.38	$836.38	subtract	$158.67	15%	$610.38	$1,595.38	subtract	$358.67	15%
2	$836.38	$1,419.38	subtract	$373.60	25%	$1,595.38	$2,412.38	subtract	$797.20	25%
$1,419.38	$3,478.38	subtract	$470.61	28%	$2,412.38	$4,305.38	subtract	$955.21	28%
	$3,478.38	$7,352.38	subtract	$905.06	33%	$4,305.38	$7,461.38	subtract	$1,441.55	33%
	$7,352.38		subtract	$1,265.46	35%	$7,461.38		subtract	$1,777.51	35%
	$0	$410.57	subtract	$138.00	10%	$0	$680.57	subtract	$303.00	10%
	$410.57	$906.57	subtract	$158.67	15%	$680.57	$1,665.57	subtract	$358.67	15%
3	$906.57	$1,489.57	subtract	$373.60	25%	$1,665.57	$2,482.57	subtract	$797.20	25%
$1,489.57	$3,548.57	subtract	$470.61	28%	$2,482.57	$4,375.57	subtract	$955.21	28%
	$3,548.57	$7,422.57	subtract	$905.06	33%	$4,375.57	$7,531.57	subtract	$1,441.55	33%
	$7,422.57		subtract	$1,265.46	35%	$7,531.57		subtract	$1,777.51	35%
	$0	$480.76	subtract	$138.00	10%	$0	$750.76	subtract	$303.00	10%
	$480.76	$976.76	subtract	$158.67	15%	$750.76	$1,735.76	subtract	$358.67	15%
4	$976.76	$1,559.76	subtract	$373.60	25%	$1,735.76	$2,552.76	subtract	$797.20	25%
$1,559.76	$3,618.76	subtract	$470.61	28%	$2,552.76	$4,445.76	subtract	$955.21	28%
	$3,618.76	$7,492.76	subtract	$905.06	33%	$4,445.76	$7,601.76	subtract	$1,441.55	33%
	$7,492.76		subtract	$1,265.46	35%	$7,601.76		subtract	$1,777.51	35%
	$0	$550.95	subtract	$138.00	10%	$0	$820.95	subtract	$303.00	10%
	$550.95	$1,046.95	subtract	$158.67	15%	$820.95	$1,805.95	subtract	$358.67	15%
5	$1,046.95	$1,629.95	subtract	$373.60	25%	$1,805.95	$2,622.95	subtract	$797.20	25%
$1,629.95	$3,688.95	subtract	$470.61	28%	$2,622.95	$4,515.95	subtract	$955.21	28%
	$3,688.95	$7,562.95	subtract	$905.06	33%	$4,515.95	$7,671.95	subtract	$1,441.55	33%
	$7,562.95		subtract	$1,265.46	35%	$7,671.95		subtract	$1,777.51	35%
	$0	$621.14	subtract	$138.00	10%	$0	$891.14	subtract	$303.00	10%
	$621.14	$1,117.14	subtract	$158.67	15%	$891.14	$1,876.14	subtract	$358.67	15%
6	$1,117.14	$1,700.14	subtract	$373.60	25%	$1,876.14	$2,693.14	subtract	$797.20	25%
$1,700.14	$3,759.14	subtract	$470.61	28%	$2,693.14	$4,586.14	subtract	$955.21	28%
	$3,759.14	$7,633.14	subtract	$905.06	33%	$4,586.14	$7,742.14	subtract	$1,441.55	33%
	$7,633.14		subtract	$1,265.46	35%	$7,742.14		subtract	$1,777.51	35%
	$0	$691.33	subtract	$138.00	10%	$0	$961.33	subtract	$303.00	10%
	$691.33	$1,187.33	subtract	$158.67	15%	$961.33	$1,946.33	subtract	$358.67	15%
7	$1,187.33	$1,770.33	subtract	$373.60	25%	$1,946.33	$2,763.33	subtract	$797.20	25%
$1,770.33	$3,829.33	subtract	$470.61	28%	$2,763.33	$4,656.33	subtract	$955.21	28%
	$3,829.33	$7,703.33	subtract	$905.06	33%	$4,656.33	$7,812.33	subtract	$1,441.55	33%
	$7,703.33		subtract	$1,265.46	35%	$7,812.33		subtract	$1,777.51	35%
	$0	$761.52	subtract	$138.00	10%	$0	$1,031.52	subtract	$303.00	10%
	$761.52	$1,257.52	subtract	$158.67	15%	$1,031.52	$2,016.52	subtract	$358.67	15%
8	$1,257.52	$1,840.52	subtract	$373.60	25%	$2,016.52	$2,833.52	subtract	$797.20	25%
$1,840.52	$3,899.52	subtract	$470.61	28%	$2,833.52	$4,726.52	subtract	$955.21	28%
	$3,899.52	$7,773.52	subtract	$905.06	33%	$4,726.52	$7,882.52	subtract	$1,441.55	33%
	$7,773.52		subtract	$1,265.46	35%	$7,882.52		subtract	$1,777.51	35%
	$0	$831.71	subtract	$138.00	10%	$0	$1,101.71	subtract	$303.00	10%
	$831.71	$1,327.71	subtract	$158.67	15%	$1,101.71	$2,086.71	subtract	$358.67	15%
9²	$1,327.71	$1,910.71	subtract	$373.60	25%	$2,086.71	$2,903.71	subtract	$797.20	25%
$1,910.71	$3,969.71	subtract	$470.61	28%	$2,903.71	$4,796.71	subtract	$955.21	28%
	$3,969.71	$7,843.71	subtract	$905.06	33%	$4,796.71	$7,952.71	subtract	$1,441.55	33%
	$7,843.71		subtract	$1,265.46	35%	$7,952.71		subtract	$1,777.51	35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
¹ If the excess wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in the subsection by $70.19 for each additional allowance claimed.

(For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount


Biweekly Payroll Period
	Single Persons	Married Persons
If the number of allowances is—	And gross wages are—	from excess wages¹	Multiply result by—	And gross wages are—	from excess wages¹	Multiply result by—
Over	But not over	Over	But not over
	A	B	C	D	A	B	C	D
	$0	$400.00	subtract	$276.00	10%	$0	$940.00	subtract	$606.00	10%
	$400.00	$1,392.00	subtract	$317.33	15%	$940.00	$2,910.00	subtract	$717.33	15%
0	$1,392.00	$2,559.00	subtract	$747.20	25%	$2,910.00	$4,543.00	subtract	$1,594.40	25%
$2,559.00	$6,677.00	subtract	$941.32	28%	$4,543.00	$8,331.00	subtract	$1,910.32	28%
	$6,677.00	$14,423.00	subtract	$1,810.36	33%	$8,331.00	$14,642.00	subtract	$2,883.15	33%
	$14,423.00		subtract	$2,531.09	35%	$14,642.00		subtract	$3,555.09	35%
	$0	$540.38	subtract	$276.00	10%	$0	$1,080.38	subtract	$606.00	10%
	$540.38	$1,532.38	subtract	$317.33	15%	$1,080.38	$3,050.38	subtract	$717.33	15%
1	$1,532.38	$2,699.38	subtract	$747.20	25%	$3,050.38	$4,683.38	subtract	$1,594.40	25%
$2,699.38	$6,817.38	subtract	$941.32	28%	$4,683.38	$8,471.38	subtract	$1,910.32	28%
	$6,817.38	$14,563.38	subtract	$1,810.36	33%	$8,471.38	$14,782.38	subtract	$2,883.15	33%
	$14,563.38		subtract	$2,531.09	35%	$14,782.38		subtract	$3,555.09	35%
	$0	$680.76	subtract	$276.00	10%	$0	$1,220.76	subtract	$606.00	10%
	$680.76	$1,672.76	subtract	$317.33	15%	$1,220.76	$3,190.76	subtract	$717.33	15%
2	$1,672.76	$2,839.76	subtract	$747.20	25%	$3,190.76	$4,823.76	subtract	$1,594.40	25%
$2,839.76	$6,957.76	subtract	$941.32	28%	$4,823.76	$8,611.76	subtract	$1,910.32	28%
	$6,957.76	$14,703.76	subtract	$1,810.36	33%	$8,611.76	$14,922.76	subtract	$2,883.15	33%
	$14,703.76		subtract	$2,531.09	35%	$14,922.76		subtract	$3,555.09	35%
	$0	$821.14	subtract	$276.00	10%	$0	$1,361.14	subtract	$606.00	10%
	$821.14	$1,813.14	subtract	$317.33	15%	$1,361.14	$3,331.14	subtract	$717.33	15%
3	$1,813.14	$2,980.14	subtract	$747.20	25%	$3,331.14	$4,964.14	subtract	$1,594.40	25%
$2,980.14	$7,098.14	subtract	$941.32	28%	$4,964.14	$8,752.14	subtract	$1,910.32	28%
	$7,098.14	$14,844.14	subtract	$1,810.36	33%	$8,752.14	$15,063.14	subtract	$2,883.15	33%
	$14,844.14		subtract	$2,531.09	35%	$15,063.14		subtract	$3,555.09	35%
	$0	$961.52	subtract	$276.00	10%	$0	$1,501.52	subtract	$606.00	10%
	$961.52	$1,953.52	subtract	$317.33	15%	$1,501.52	$3,471.52	subtract	$717.33	15%
4	$1,953.52	$3,120.52	subtract	$747.20	25%	$3,471.52	$5,104.52	subtract	$1,594.40	25%
$3,120.52	$7,238.52	subtract	$941.32	28%	$5,104.52	$8,892.52	subtract	$1,910.32	28%
	$7,238.52	$14,984.52	subtract	$1,810.36	33%	$8,892.52	$15,203.52	subtract	$2,883.15	33%
	$14,984.52		subtract	$2,531.09	35%	$15,203.52		subtract	$3,555.09	35%
	$0	$1,101.90	subtract	$276.00	10%	$0	$1,641.90	subtract	$606.00	10%
	$1,101.90	$2,093.90	subtract	$317.33	15%	$1,641.90	$3,611.90	subtract	$717.33	15%
5	$2,093.90	$3,260.90	subtract	$747.20	25%	$3,611.90	$5,244.90	subtract	$1,594.40	25%
$3,260.90	$7,378.90	subtract	$941.32	28%	$5,244.90	$9,032.90	subtract	$1,910.32	28%
	$7,378.90	$15,124.90	subtract	$1,810.36	33%	$9,032.90	$15,343.90	subtract	$2,883.15	33%
	$15,124.90		subtract	$2,531.09	35%	$15,343.90		subtract	$3,555.09	35%
	$0	$1,242.28	subtract	$276.00	10%	$0	$1,782.28	subtract	$606.00	10%
	$1,242.28	$2,234.28	subtract	$317.33	15%	$1,782.28	$3,752.28	subtract	$717.33	15%
6	$2,234.28	$3,401.28	subtract	$747.20	25%	$3,752.28	$5,385.28	subtract	$1,594.40	25%
$3,401.28	$7,519.28	subtract	$941.32	28%	$5,385.28	$9,173.28	subtract	$1,910.32	28%
	$7,519.28	$15,265.28	subtract	$1,810.36	33%	$9,173.28	$15,484.28	subtract	$2,883.15	33%
	$15,265.28		subtract	$2,531.09	35%	$15,484.28		subtract	$3,555.09	35%
	$0	$1,382.66	subtract	$276.00	10%	$0	$1,922.66	subtract	$606.00	10%
	$1,382.66	$2,374.66	subtract	$317.33	15%	$1,922.66	$3,892.66	subtract	$717.33	15%
7	$2,374.66	$3,541.66	subtract	$747.20	25%	$3,892.66	$5,525.66	subtract	$1,594.40	25%
$3,541.66	$7,659.66	subtract	$941.32	28%	$5,525.66	$9,313.66	subtract	$1,910.32	28%
	$7,659.66	$15,405.66	subtract	$1,810.36	33%	$9,313.66	$15,624.66	subtract	$2,883.15	33%
	$15,405.66		subtract	$2,531.09	35%	$15,624.66		subtract	$3,555.09	35%
	$0	$1,523.04	subtract	$276.00	10%	$0	$2,063.04	subtract	$606.00	10%
	$1,523.04	$2,515.04	subtract	$317.33	15%	$2,063.04	$4,033.04	subtract	$717.33	15%
8	$2,515.04	$3,682.04	subtract	$747.20	25%	$4,033.04	$5,666.04	subtract	$1,594.40	25%
$3,682.04	$7,800.04	subtract	$941.32	28%	$5,666.04	$9,454.04	subtract	$1,910.32	28%
	$7,800.04	$15,546.04	subtract	$1,810.36	33%	$9,454.04	$15,765.04	subtract	$2,883.15	33%
	$15,546.04		subtract	$2,531.09	35%	$15,765.04		subtract	$3,555.09	35%
	$0	$1,663.42	subtract	$276.00	10%	$0	$2,203.42	subtract	$606.00	10%
	$1,663.42	$2,655.42	subtract	$317.33	15%	$2,203.42	$4,173.42	subtract	$717.33	15%
9²	$2,655.42	$3,822.42	subtract	$747.20	25%	$4,173.42	$5,806.42	subtract	$1,594.40	25%
$3,822.42	$7,940.42	subtract	$941.32	28%	$5,806.42	$9,594.42	subtract	$1,910.32	28%
	$7,940.42	$15,686.42	subtract	$1,810.36	33%	$9,594.42	$15,905.42	subtract	$2,883.15	33%
	$15,686.42		subtract	$2,531.09	35%	$15,905.42		subtract	$3,555.09	35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
¹ If the excess wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in the subsection by $140.38 for each additional allowance claimed.

(For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount


Semimonthly Payroll Period
	Single Persons	Married Persons
If the number of allowances is—	And gross wages are—	from excess wages¹	Multiply result by—	And gross wages are—	from excess wages¹	Multiply result by—
Over	But not over	Over	But not over
	A	B	C	D	A	B	C	D
	$0	$433.00	subtract	$299.00	10%	$0	$1,019.00	subtract	$656.00	10%
	$433.00	$1,508.00	subtract	$343.67	15%	$1,019.00	$3,152.00	subtract	$777.00	15%
0	$1,508.00	$2,772.00	subtract	$809.40	25%	$3,152.00	$4,922.00	subtract	$1,727.00	25%
$2,772.00	$7,233.00	subtract	$1,019.68	28%	$4,922.00	$9,025.00	subtract	$2,069.32	28%
	$7,233.00	$15,625.00	subtract	$1,961.09	33%	$9,025.00	$15,863.00	subtract	$3,123.21	33%
	$15,625.00		subtract	$2,741.89	35%	$15,863.00		subtract	$3,851.20	35%
	$0	$585.08	subtract	$299.00	10%	$0	$1,171.08	subtract	$656.00	10%
	$585.08	$1,660.08	subtract	$343.67	15%	$1,171.08	$3,304.08	subtract	$777.00	15%
1	$1,660.08	$2,924.08	subtract	$809.40	25%	$3,304.08	$5,074.08	subtract	$1,727.00	25%
$2,924.08	$7,385.08	subtract	$1,019.68	28%	$5,074.08	$9,177.08	subtract	$2,069.32	28%
	$7,385.08	$15,777.08	subtract	$1,961.09	33%	$9,177.08	$16,015.08	subtract	$3,123.21	33%
	$15,777.08		subtract	$2,741.89	35%	$16,015.08		subtract	$3,851.20	35%
	$0	$737.16	subtract	$299.00	10%	$0	$1,323.16	subtract	$656.00	10%
	$737.16	$1,812.16	subtract	$343.67	15%	$1,323.16	$3,456.16	subtract	$777.00	15%
2	$1,812.16	$3,076.16	subtract	$809.40	25%	$3,456.16	$5,226.16	subtract	$1,727.00	25%
$3,076.16	$7,537.16	subtract	$1,019.68	28%	$5,226.16	$9,329.16	subtract	$2,069.32	28%
	$7,537.16	$15,929.16	subtract	$1,961.09	33%	$9,329.16	$16,167.16	subtract	$3,123.21	33%
	$15,929.16		subtract	$2,741.89	35%	$16,167.16		subtract	$3,851.20	35%
	$0	$889.24	subtract	$299.00	10%	$0	$1,475.24	subtract	$656.00	10%
	$889.24	$1,964.24	subtract	$343.67	15%	$1,475.24	$3,608.24	subtract	$777.00	15%
3	$1,964.24	$3,228.24	subtract	$809.40	25%	$3,608.24	$5,378.24	subtract	$1,727.00	25%
$3,228.24	$7,689.24	subtract	$1,019.68	28%	$5,378.24	$9,481.24	subtract	$2,069.32	28%
	$7,689.24	$16,081.24	subtract	$1,961.09	33%	$9,481.24	$16,319.24	subtract	$3,123.21	33%
	$16,081.24		subtract	$2,741.89	35%	$16,319.24		subtract	$3,851.20	35%
	$0	$1,041.32	subtract	$299.00	10%	$0	$1,627.32	subtract	$656.00	10%
	$1,041.32	$2,116.32	subtract	$343.67	15%	$1,627.32	$3,760.32	subtract	$777.00	15%
4	$2,116.32	$3,380.32	subtract	$809.40	25%	$3,760.32	$5,530.32	subtract	$1,727.00	25%
$3,380.32	$7,841.32	subtract	$1,019.68	28%	$5,530.32	$9,633.32	subtract	$2,069.32	28%
	$7,841.32	$16,233.32	subtract	$1,961.09	33%	$9,633.32	$16,471.32	subtract	$3,123.21	33%
	$16,233.32		subtract	$2,741.89	35%	$16,471.32		subtract	$3,851.20	35%
	$0	$1,193.40	subtract	$299.00	10%	$0	$1,779.40	subtract	$656.00	10%
	$1,193.40	$2,268.40	subtract	$343.67	15%	$1,779.40	$3,912.40	subtract	$777.00	15%
5	$2,268.40	$3,532.40	subtract	$809.40	25%	$3,912.40	$5,682.40	subtract	$1,727.00	25%
$3,532.40	$7,993.40	subtract	$1,019.68	28%	$5,682.40	$9,785.40	subtract	$2,069.32	28%
	$7,993.40	$16,385.40	subtract	$1,961.09	33%	$9,785.40	$16,623.40	subtract	$3,123.21	33%
	$16,385.40		subtract	$2,741.89	35%	$16,623.40		subtract	$3,851.20	35%
	$0	$1,345.48	subtract	$299.00	10%	$0	$1,931.48	subtract	$656.00	10%
	$1,345.48	$2,420.48	subtract	$343.67	15%	$1,931.48	$4,064.48	subtract	$777.00	15%
6	$2,420.48	$3,684.48	subtract	$809.40	25%	$4,064.48	$5,834.48	subtract	$1,727.00	25%
$3,684.48	$8,145.48	subtract	$1,019.68	28%	$5,834.48	$9,937.48	subtract	$2,069.32	28%
	$8,145.48	$16,537.48	subtract	$1,961.09	33%	$9,937.48	$16,775.48	subtract	$3,123.21	33%
	$16,537.48		subtract	$2,741.89	35%	$16,775.48		subtract	$3,851.20	35%
	$0	$1,497.56	subtract	$299.00	10%	$0	$2,083.56	subtract	$656.00	10%
	$1,497.56	$2,572.56	subtract	$343.67	15%	$2,083.56	$4,216.56	subtract	$777.00	15%
7	$2,572.56	$3,836.56	subtract	$809.40	25%	$4,216.56	$5,986.56	subtract	$1,727.00	25%
$3,836.56	$8,297.56	subtract	$1,019.68	28%	$5,986.56	$10,089.56	subtract	$2,069.32	28%
	$8,297.56	$16,689.56	subtract	$1,961.09	33%	$10,089.56	$16,927.56	subtract	$3,123.21	33%
	$16,689.56		subtract	$2,741.89	35%	$16,927.56		subtract	$3,851.20	35%
	$0	$1,649.64	subtract	$299.00	10%	$0	$2,235.64	subtract	$656.00	10%
	$1,649.64	$2,724.64	subtract	$343.67	15%	$2,235.64	$4,368.64	subtract	$777.00	15%
8	$2,724.64	$3,988.64	subtract	$809.40	25%	$4,368.64	$6,138.64	subtract	$1,727.00	25%
$3,988.64	$8,449.64	subtract	$1,019.68	28%	$6,138.64	$10,241.64	subtract	$2,069.32	28%
	$8,449.64	$16,841.64	subtract	$1,961.09	33%	$10,241.64	$17,079.64	subtract	$3,123.21	33%
	$16,841.64		subtract	$2,741.89	35%	$17,079.64		subtract	$3,851.20	35%
	$0	$1,801.72	subtract	$299.00	10%	$0	$2,387.72	subtract	$656.00	10%
	$1,801.72	$2,876.72	subtract	$343.67	15%	$2,387.72	$4,520.72	subtract	$777.00	15%
9²	$2,876.72	$4,140.72	subtract	$809.40	25%	$4,520.72	$6,290.72	subtract	$1,727.00	25%
$4,140.72	$8,601.72	subtract	$1,019.68	28%	$6,290.72	$10,393.72	subtract	$2,069.32	28%
	$8,601.72	$16,993.72	subtract	$1,961.09	33%	$10,393.72	$17,231.72	subtract	$3,123.21	33%
	$16,993.72		subtract	$2,741.89	35%	$17,231.72		subtract	$3,851.20	35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
¹ If the excess wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in the subsection by $152.08 for each additional allowance claimed.

(For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount


Monthly Payroll Period
	Single Persons	Married Persons
If the number of allowances is—	And gross wages are—	from excess wages¹	Multiply result by—	And gross wages are—	from excess wages¹	Multiply result by—
Over	But not over	Over	But not over
	A	B	C	D	A	B	C	D
	$0	$867.00	subtract	$598.00	10%	$0	$2,038.00	subtract	$1,313.00	10%
	$867.00	$3,017.00	subtract	$687.67	15%	$2,038.00	$6,304.00	subtract	$1,554.67	15%
0	$3,017.00	$5,544.00	subtract	$1,619.40	25%	$6,304.00	$9,844.00	subtract	$3,454.40	25%
$5,544.00	$14,467.00	subtract	$2,039.89	28%	$9,844.00	$18,050.00	subtract	$4,139.00	28%
	$14,467.00	$31,250.00	subtract	$3,922.79	33%	$18,050.00	$31,725.00	subtract	$6,246.73	33%
	$31,250.00		subtract	$5,484.34	35%	$31,725.00		subtract	$7,702.63	35%
	$0	$1,171.17	subtract	$598.00	10%	$0	$2,342.17	subtract	$1,313.00	10%
	$1,171.17	$3,321.17	subtract	$687.67	15%	$2,342.17	$6,608.17	subtract	$1,554.67	15%
1	$3,321.17	$5,848.17	subtract	$1,619.40	25%	$6,608.17	$10,148.17	subtract	$3,454.40	25%
$5,848.17	$14,771.17	subtract	$2,039.89	28%	$10,148.17	$18,354.17	subtract	$4,139.00	28%
	$14,771.17	$31,554.17	subtract	$3,922.79	33%	$18,354.17	$32,029.17	subtract	$6,246.73	33%
	$31,554.17		subtract	$5,484.34	35%	$32,029.17		subtract	$7,702.63	35%
	$0	$1,475.34	subtract	$598.00	10%	$0	$2,646.34	subtract	$1,313.00	10%
	$1,475.34	$3,625.34	subtract	$687.67	15%	$2,646.34	$6,912.34	subtract	$1,554.67	15%
2	$3,625.34	$6,152.34	subtract	$1,619.40	25%	$6,912.34	$10,452.34	subtract	$3,454.40	25%
$6,152.34	$15,075.34	subtract	$2,039.89	28%	$10,452.34	$18,658.34	subtract	$4,139.00	28%
	$15,075.34	$31,858.34	subtract	$3,922.79	33%	$18,658.34	$32,333.34	subtract	$6,246.73	33%
	$31,858.34		subtract	$5,484.34	35%	$32,333.34		subtract	$7,702.63	35%
	$0	$1,779.51	subtract	$598.00	10%	$0	$2,950.51	subtract	$1,313.00	10%
	$1,779.51	$3,929.51	subtract	$687.67	15%	$2,950.51	$7,216.51	subtract	$1,554.67	15%
3	$3,929.51	$6,456.51	subtract	$1,619.40	25%	$7,216.51	$10,756.51	subtract	$3,454.40	25%
$6,456.51	$15,379.51	subtract	$2,039.89	28%	$10,756.51	$18,962.51	subtract	$4,139.00	28%
	$15,379.51	$32,162.51	subtract	$3,922.79	33%	$18,962.51	$32,637.51	subtract	$6,246.73	33%
	$32,162.51		subtract	$5,484.34	35%	$32,637.51		subtract	$7,702.63	35%
	$0	$2,083.68	subtract	$598.00	10%	$0	$3,254.68	subtract	$1,313.00	10%
	$2,083.68	$4,233.68	subtract	$687.67	15%	$3,254.68	$7,520.68	subtract	$1,554.67	15%
4	$4,233.68	$6,760.68	subtract	$1,619.40	25%	$7,520.68	$11,060.68	subtract	$3,454.40	25%
$6,760.68	$15,683.68	subtract	$2,039.89	28%	$11,060.68	$19,266.68	subtract	$4,139.00	28%
	$15,683.68	$32,466.68	subtract	$3,922.79	33%	$19,266.68	$32,941.68	subtract	$6,246.73	33%
	$32,466.68		subtract	$5,484.34	35%	$32,941.68		subtract	$7,702.63	35%
	$0	$2,387.85	subtract	$598.00	10%	$0	$3,558.85	subtract	$1,313.00	10%
	$2,387.85	$4,537.85	subtract	$687.67	15%	$3,558.85	$7,824.85	subtract	$1,554.67	15%
5	$4,537.85	$7,064.85	subtract	$1,619.40	25%	$7,824.85	$11,364.85	subtract	$3,454.40	25%
$7,064.85	$15,987.85	subtract	$2,039.89	28%	$11,364.85	$19,570.85	subtract	$4,139.00	28%
	$15,987.85	$32,770.85	subtract	$3,922.79	33%	$19,570.85	$33,245.85	subtract	$6,246.73	33%
	$32,770.85		subtract	$5,484.34	35%	$33,245.85		subtract	$7,702.63	35%
	$0	$2,692.02	subtract	$598.00	10%	$0	$3,863.02	subtract	$1,313.00	10%
	$2,692.02	$4,842.02	subtract	$687.67	15%	$3,863.02	$8,129.02	subtract	$1,554.67	15%
6	$4,842.02	$7,369.02	subtract	$1,619.40	25%	$8,129.02	$11,669.02	subtract	$3,454.40	25%
$7,369.02	$16,292.02	subtract	$2,039.89	28%	$11,669.02	$19,875.02	subtract	$4,139.00	28%
	$16,292.02	$33,075.02	subtract	$3,922.79	33%	$19,875.02	$33,550.02	subtract	$6,246.73	33%
	$33,075.02		subtract	$5,484.34	35%	$33,550.02		subtract	$7,702.63	35%
	$0	$2,996.19	subtract	$598.00	10%	$0	$4,167.19	subtract	$1,313.00	10%
	$2,996.19	$5,146.19	subtract	$687.67	15%	$4,167.19	$8,433.19	subtract	$1,554.67	15%
7	$5,146.19	$7,673.19	subtract	$1,619.40	25%	$8,433.19	$11,973.19	subtract	$3,454.40	25%
$7,673.19	$16,596.19	subtract	$2,039.89	28%	$11,973.19	$20,179.19	subtract	$4,139.00	28%
	$16,596.19	$33,379.19	subtract	$3,922.79	33%	$20,179.19	$33,854.19	subtract	$6,246.73	33%
	$33,379.19		subtract	$5,484.34	35%	$33,854.19		subtract	$7,702.63	35%
	$0	$3,300.36	subtract	$598.00	10%	$0	$4,471.36	subtract	$1,313.00	10%
	$3,300.36	$5,450.36	subtract	$687.67	15%	$4,471.36	$8,737.36	subtract	$1,554.67	15%
8	$5,450.36	$7,977.36	subtract	$1,619.40	25%	$8,737.36	$12,277.36	subtract	$3,454.40	25%
$7,977.36	$16,900.36	subtract	$2,039.89	28%	$12,277.36	$20,483.36	subtract	$4,139.00	28%
	$16,900.36	$33,683.36	subtract	$3,922.79	33%	$20,483.36	$34,158.36	subtract	$6,246.73	33%
	$33,683.36		subtract	$5,484.34	35%	$34,158.36		subtract	$7,702.63	35%
	$0	$3,604.53	subtract	$598.00	10%	$0	$4,775.53	subtract	$1,313.00	10%
	$3,604.53	$5,754.53	subtract	$687.67	15%	$4,775.53	$9,041.53	subtract	$1,554.67	15%
9²	$5,754.53	$8,281.53	subtract	$1,619.40	25%	$9,041.53	$12,581.53	subtract	$3,454.40	25%
$8,281.53	$17,204.53	subtract	$2,039.89	28%	$12,581.53	$20,787.53	subtract	$4,139.00	28%
	$17,204.53	$33,987.53	subtract	$3,922.79	33%	$20,787.53	$34,462.53	subtract	$6,246.73	33%
	$33,987.53		subtract	$5,484.34	35%	$34,462.53		subtract	$7,702.63	35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
¹ If the excess wages are less than the amount to be subtracted, the withholding is zero.
² You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in the subsection by $65.38 for each additional allowance claimed.

Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables

If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 50-69.

You cannot use the tables on pages 50-69 to figure withholding on the wages of nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procedure is discussed in Withholding Income Taxes on the Wages of Nonresident Alien Employees on page 2. For more information about this procedure, see Publication 15 (Circular E).

Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.

If the wages are greater than the highest wage bracket in the applicable table, you will have to use one of the other methods for figuring income tax withholding described in this publication. For wages that do not exceed $106,800 the combined social security tax rate and Medicare tax rate is 7.65% each for both the employee and the employer for wages paid in 2009. You can figure the employee social security tax by multiplying the wages by 6.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.

The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. When you have paid more than the maximum amount of wages subject to social security tax ($106,800 in 2009) in a calendar year, you may no longer use the combined tables.

If you use the combined withholding tables, use the following steps to find the amounts to report on your
Form 941, Employer's Quarterly Federal Tax Return, or Form 944, Employer's Annual Federal Tax Return.

Employee social security tax withheld. Multiply the wages by 6.2%.
Employee Medicare tax withheld. Multiply the wages by 1.45%.
Income tax withheld. Subtract the amounts from steps 1 and 2 from the total tax withheld.

You can figure the amounts to be shown on Form W-2, Wage and Tax Statement, in the same way.

Note.

Do not use the tables on pages 50-69 to withhold income tax only. Instead, use the tables on pages 7-26.

SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009)


And 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, social security, and Medicare taxes to be withheld is—
$0	$55	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
55	60	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40
60	65	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78
65	70	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16
70	75	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55
75	80	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93
80	85	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31
85	90	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69
90	95	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08
95	100	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46
100	105	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84
105	110	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22
110	115	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61
115	120	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99
120	125	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37
125	130	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
130	135	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	12.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	12.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	14.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	14.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	15.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	16.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	17.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	17.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	19.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	19.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	21.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	210	22.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68
210	220	24.45	17.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45
220	230	27.21	19.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21
230	240	28.98	20.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98
240	250	31.74	22.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74
250	260	33.51	24.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	36.27	26.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	38.04	28.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	40.80	29.80	22.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	42.57	32.57	24.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	45.33	34.33	26.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	47.10	37.10	28.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	49.86	38.86	29.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	51.63	41.63	31.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	54.39	43.39	33.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	56.16	46.16	35.16	28.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	58.92	47.92	37.92	29.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	60.69	50.69	39.69	31.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	63.45	52.45	42.45	33.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	65.22	55.22	44.22	35.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	67.98	56.98	46.98	36.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	69.75	59.75	48.75	38.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	72.51	61.51	51.51	40.51	33.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	74.28	64.28	53.28	43.28	35.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	77.04	66.04	56.04	45.04	37.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	78.81	68.81	57.81	47.81	38.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	81.57	70.57	60.57	49.57	40.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	83.34	73.34	62.34	52.34	42.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	86.10	75.10	65.10	54.10	44.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	87.87	77.87	66.87	56.87	45.87	38.87	37.87	37.87	37.87	37.87	37.87
500	510	90.63	79.63	69.63	58.63	48.63	40.63	38.63	38.63	38.63	38.63	38.63
510	520	92.40	82.40	71.40	61.40	50.40	42.40	39.40	39.40	39.40	39.40	39.40
520	530	95.16	84.16	74.16	63.16	53.16	44.16	40.16	40.16	40.16	40.16	40.16
530	540	96.93	86.93	75.93	65.93	54.93	45.93	40.93	40.93	40.93	40.93	40.93
540	550	99.69	88.69	78.69	67.69	57.69	47.69	41.69	41.69	41.69	41.69	41.69
550	560	101.46	91.46	80.46	70.46	59.46	49.46	42.46	42.46	42.46	42.46	42.46
560	570	104.22	93.22	83.22	72.22	62.22	51.22	44.22	43.22	43.22	43.22	43.22
570	580	105.99	95.99	84.99	74.99	63.99	53.99	45.99	43.99	43.99	43.99	43.99
580	590	108.75	97.75	87.75	76.75	66.75	55.75	47.75	44.75	44.75	44.75	44.75
590	600	110.52	100.52	89.52	79.52	68.52	58.52	49.52	45.52	45.52	45.52	45.52
$600	$610	$113.28	$102.28	$92.28	$81.28	$71.28	$60.28	$51.28	$46.28	$46.28	$46.28	$46.28
610	620	115.05	105.05	94.05	84.05	73.05	63.05	53.05	47.05	47.05	47.05	47.05
620	630	117.81	106.81	96.81	85.81	75.81	64.81	54.81	47.81	47.81	47.81	47.81
630	640	119.58	109.58	98.58	88.58	77.58	67.58	56.58	49.58	48.58	48.58	48.58
640	650	122.34	111.34	101.34	90.34	80.34	69.34	59.34	51.34	49.34	49.34	49.34
650	660	124.11	114.11	103.11	93.11	82.11	72.11	61.11	53.11	50.11	50.11	50.11
660	670	126.87	115.87	105.87	94.87	84.87	73.87	63.87	54.87	50.87	50.87	50.87
670	680	128.64	118.64	107.64	97.64	86.64	76.64	65.64	56.64	51.64	51.64	51.64
680	690	131.40	120.40	110.40	99.40	89.40	78.40	68.40	58.40	52.40	52.40	52.40
690	700	133.17	123.17	112.17	102.17	91.17	81.17	70.17	60.17	53.17	53.17	53.17
700	710	136.93	124.93	114.93	103.93	93.93	82.93	72.93	61.93	54.93	53.93	53.93
710	720	139.70	127.70	116.70	106.70	95.70	85.70	74.70	64.70	56.70	54.70	54.70
720	730	143.46	129.46	119.46	108.46	98.46	87.46	77.46	66.46	58.46	55.46	55.46
730	740	146.23	132.23	121.23	111.23	100.23	90.23	79.23	69.23	60.23	56.23	56.23
740	750	149.99	133.99	123.99	112.99	102.99	91.99	81.99	70.99	61.99	56.99	56.99
750	760	152.76	136.76	125.76	115.76	104.76	94.76	83.76	73.76	63.76	57.76	57.76
760	770	156.52	138.52	128.52	117.52	107.52	96.52	86.52	75.52	65.52	58.52	58.52
770	780	159.29	142.29	130.29	120.29	109.29	99.29	88.29	78.29	67.29	60.29	59.29
780	790	163.05	145.05	133.05	122.05	112.05	101.05	91.05	80.05	70.05	62.05	60.05
790	800	165.82	148.82	134.82	124.82	113.82	103.82	92.82	82.82	71.82	63.82	60.82
800	810	169.58	151.58	137.58	126.58	116.58	105.58	95.58	84.58	74.58	65.58	61.58
810	820	172.35	155.35	139.35	129.35	118.35	108.35	97.35	87.35	76.35	67.35	62.35
820	830	176.11	158.11	142.11	131.11	121.11	110.11	100.11	89.11	79.11	69.11	63.11
830	840	178.88	161.88	143.88	133.88	122.88	112.88	101.88	91.88	80.88	70.88	63.88
840	850	182.64	164.64	147.64	135.64	125.64	114.64	104.64	93.64	83.64	72.64	65.64
850	860	185.41	168.41	150.41	138.41	127.41	117.41	106.41	96.41	85.41	75.41	67.41
860	870	189.17	171.17	154.17	140.17	130.17	119.17	109.17	98.17	88.17	77.17	69.17
870	880	191.94	174.94	156.94	142.94	131.94	121.94	110.94	100.94	89.94	79.94	70.94
880	890	195.70	177.70	160.70	144.70	134.70	123.70	113.70	102.70	92.70	81.70	72.70
890	900	198.47	181.47	163.47	147.47	136.47	126.47	115.47	105.47	94.47	84.47	74.47
900	910	202.23	184.23	167.23	149.23	139.23	128.23	118.23	107.23	97.23	86.23	76.23
910	920	205.00	188.00	170.00	153.00	141.00	131.00	120.00	110.00	99.00	89.00	78.00
920	930	208.76	190.76	173.76	155.76	143.76	132.76	122.76	111.76	101.76	90.76	80.76
930	940	211.53	194.53	176.53	159.53	145.53	135.53	124.53	114.53	103.53	93.53	82.53
940	950	215.29	197.29	180.29	162.29	148.29	137.29	127.29	116.29	106.29	95.29	85.29
950	960	218.06	201.06	183.06	166.06	150.06	140.06	129.06	119.06	108.06	98.06	87.06
960	970	221.82	203.82	186.82	168.82	152.82	141.82	131.82	120.82	110.82	99.82	89.82
970	980	224.59	207.59	189.59	172.59	154.59	144.59	133.59	123.59	112.59	102.59	91.59
980	990	228.35	210.35	193.35	175.35	158.35	146.35	136.35	125.35	115.35	104.35	94.35
990	1,000	231.12	214.12	196.12	179.12	161.12	149.12	138.12	128.12	117.12	107.12	96.12
1,000	1,010	234.88	216.88	199.88	181.88	164.88	150.88	140.88	129.88	119.88	108.88	98.88
1,010	1,020	237.65	220.65	202.65	185.65	167.65	153.65	142.65	132.65	121.65	111.65	100.65
1,020	1,030	241.41	223.41	206.41	188.41	171.41	155.41	145.41	134.41	124.41	113.41	103.41
1,030	1,040	244.18	227.18	209.18	192.18	174.18	158.18	147.18	137.18	126.18	116.18	105.18
1,040	1,050	247.94	229.94	212.94	194.94	177.94	159.94	149.94	138.94	128.94	117.94	107.94
1,050	1,060	250.71	233.71	215.71	198.71	180.71	163.71	151.71	141.71	130.71	120.71	109.71
1,060	1,070	254.47	236.47	219.47	201.47	184.47	166.47	154.47	143.47	133.47	122.47	112.47
1,070	1,080	257.24	240.24	222.24	205.24	187.24	170.24	156.24	146.24	135.24	125.24	114.24
1,080	1,090	261.00	243.00	226.00	208.00	191.00	173.00	159.00	148.00	138.00	127.00	117.00
1,090	1,100	263.77	246.77	228.77	211.77	193.77	176.77	160.77	150.77	139.77	129.77	118.77
1,100	1,110	267.53	249.53	232.53	214.53	197.53	179.53	163.53	152.53	142.53	131.53	121.53
1,110	1,120	270.30	253.30	235.30	218.30	200.30	183.30	165.30	155.30	144.30	134.30	123.30
1,120	1,130	274.06	256.06	239.06	221.06	204.06	186.06	169.06	157.06	147.06	136.06	126.06
1,130	1,140	276.83	259.83	241.83	224.83	206.83	189.83	171.83	159.83	148.83	138.83	127.83
1,140	1,150	280.59	262.59	245.59	227.59	210.59	192.59	175.59	161.59	151.59	140.59	130.59
1,150	1,160	283.36	266.36	248.36	231.36	213.36	196.36	178.36	164.36	153.36	143.36	132.36
1,160	1,170	287.12	269.12	252.12	234.12	217.12	199.12	182.12	166.12	156.12	145.12	135.12
1,170	1,180	289.89	272.89	254.89	237.89	219.89	202.89	184.89	168.89	157.89	147.89	136.89
1,180	1,190	293.65	275.65	258.65	240.65	223.65	205.65	188.65	170.65	160.65	149.65	139.65
1,190	1,200	296.42	279.42	261.42	244.42	226.42	209.42	191.42	173.42	162.42	152.42	141.42
1,200	1,210	300.18	282.18	265.18	247.18	230.18	212.18	195.18	177.18	165.18	154.18	144.18
1,210	1,220	302.95	285.95	267.95	250.95	232.95	215.95	197.95	179.95	166.95	156.95	145.95
1,220	1,230	306.71	288.71	271.71	253.71	236.71	218.71	201.71	183.71	169.71	158.71	148.71
1,230	1,240	309.48	292.48	274.48	257.48	239.48	222.48	204.48	186.48	171.48	161.48	150.48
1,240	1,250	313.24	295.24	278.24	260.24	243.24	225.24	208.24	190.24	174.24	163.24	153.24

$1,250 and over	Do not use this table. See page 49 for instructions.

MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009)


And 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, social security, and Medicare taxes to be withheld is—
$0	$125	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
125	130	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75
130	135	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	210	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68
210	220	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45
220	230	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21
230	240	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98
240	250	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74
250	260	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	25.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	26.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	28.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	30.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	32.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	33.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	35.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	37.45	30.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	39.22	32.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	40.98	33.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	42.75	35.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	44.51	37.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	46.28	39.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	48.04	41.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	49.81	42.81	35.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	51.57	44.57	37.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	53.34	46.34	39.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	56.10	48.10	41.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	57.87	49.87	42.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	510	60.63	51.63	44.63	38.63	38.63	38.63	38.63	38.63	38.63	38.63	38.63
510	520	62.40	53.40	46.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40
520	530	65.16	55.16	48.16	41.16	40.16	40.16	40.16	40.16	40.16	40.16	40.16
530	540	66.93	56.93	49.93	42.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93
540	550	69.69	58.69	51.69	44.69	41.69	41.69	41.69	41.69	41.69	41.69	41.69
550	560	71.46	61.46	53.46	46.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46
560	570	74.22	63.22	55.22	48.22	43.22	43.22	43.22	43.22	43.22	43.22	43.22
570	580	75.99	65.99	56.99	49.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99
580	590	78.75	67.75	58.75	51.75	44.75	44.75	44.75	44.75	44.75	44.75	44.75
590	600	80.52	70.52	60.52	53.52	46.52	45.52	45.52	45.52	45.52	45.52	45.52
600	610	83.28	72.28	62.28	55.28	48.28	46.28	46.28	46.28	46.28	46.28	46.28
610	620	85.05	75.05	64.05	57.05	50.05	47.05	47.05	47.05	47.05	47.05	47.05
620	630	87.81	76.81	66.81	58.81	51.81	47.81	47.81	47.81	47.81	47.81	47.81
630	640	89.58	79.58	68.58	60.58	53.58	48.58	48.58	48.58	48.58	48.58	48.58
640	650	92.34	81.34	71.34	62.34	55.34	49.34	49.34	49.34	49.34	49.34	49.34
650	660	94.11	84.11	73.11	64.11	57.11	50.11	50.11	50.11	50.11	50.11	50.11
660	670	96.87	85.87	75.87	65.87	58.87	51.87	50.87	50.87	50.87	50.87	50.87
670	680	98.64	88.64	77.64	67.64	60.64	53.64	51.64	51.64	51.64	51.64	51.64
680	690	101.40	90.40	80.40	69.40	62.40	55.40	52.40	52.40	52.40	52.40	52.40
690	700	103.17	93.17	82.17	72.17	64.17	57.17	53.17	53.17	53.17	53.17	53.17
700	710	105.93	94.93	84.93	73.93	65.93	58.93	53.93	53.93	53.93	53.93	53.93
710	720	107.70	97.70	86.70	76.70	67.70	60.70	54.70	54.70	54.70	54.70	54.70
720	730	110.46	99.46	89.46	78.46	69.46	62.46	55.46	55.46	55.46	55.46	55.46
730	740	112.23	102.23	91.23	81.23	71.23	64.23	57.23	56.23	56.23	56.23	56.23
$740	$750	$114.99	$103.99	$93.99	$82.99	$72.99	$65.99	$58.99	$56.99	$56.99	$56.99	$56.99
750	760	116.76	106.76	95.76	85.76	74.76	67.76	60.76	57.76	57.76	57.76	57.76
760	770	119.52	108.52	98.52	87.52	77.52	69.52	62.52	58.52	58.52	58.52	58.52
770	780	121.29	111.29	100.29	90.29	79.29	71.29	64.29	59.29	59.29	59.29	59.29
780	790	124.05	113.05	103.05	92.05	82.05	73.05	66.05	60.05	60.05	60.05	60.05
790	800	125.82	115.82	104.82	94.82	83.82	74.82	67.82	60.82	60.82	60.82	60.82
800	810	128.58	117.58	107.58	96.58	86.58	76.58	69.58	62.58	61.58	61.58	61.58
810	820	130.35	120.35	109.35	99.35	88.35	78.35	71.35	64.35	62.35	62.35	62.35
820	830	133.11	122.11	112.11	101.11	91.11	80.11	73.11	66.11	63.11	63.11	63.11
830	840	134.88	124.88	113.88	103.88	92.88	82.88	74.88	67.88	63.88	63.88	63.88
840	850	137.64	126.64	116.64	105.64	95.64	84.64	76.64	69.64	64.64	64.64	64.64
850	860	139.41	129.41	118.41	108.41	97.41	87.41	78.41	71.41	65.41	65.41	65.41
860	870	142.17	131.17	121.17	110.17	100.17	89.17	80.17	73.17	66.17	66.17	66.17
870	880	143.94	133.94	122.94	112.94	101.94	91.94	81.94	74.94	67.94	66.94	66.94
880	890	146.70	135.70	125.70	114.70	104.70	93.70	83.70	76.70	69.70	67.70	67.70
890	900	148.47	138.47	127.47	117.47	106.47	96.47	85.47	78.47	71.47	68.47	68.47
900	910	151.23	140.23	130.23	119.23	109.23	98.23	88.23	80.23	73.23	69.23	69.23
910	920	153.00	143.00	132.00	122.00	111.00	101.00	90.00	82.00	75.00	70.00	70.00
920	930	155.76	144.76	134.76	123.76	113.76	102.76	92.76	83.76	76.76	70.76	70.76
930	940	157.53	147.53	136.53	126.53	115.53	105.53	94.53	85.53	78.53	71.53	71.53
940	950	160.29	149.29	139.29	128.29	118.29	107.29	97.29	87.29	80.29	73.29	72.29
950	960	162.06	152.06	141.06	131.06	120.06	110.06	99.06	89.06	82.06	75.06	73.06
960	970	164.82	153.82	143.82	132.82	122.82	111.82	101.82	90.82	83.82	76.82	73.82
970	980	166.59	156.59	145.59	135.59	124.59	114.59	103.59	93.59	85.59	78.59	74.59
980	990	169.35	158.35	148.35	137.35	127.35	116.35	106.35	95.35	87.35	80.35	75.35
990	1,000	171.12	161.12	150.12	140.12	129.12	119.12	108.12	98.12	89.12	82.12	76.12
1,000	1,010	173.88	162.88	152.88	141.88	131.88	120.88	110.88	99.88	90.88	83.88	76.88
1,010	1,020	175.65	165.65	154.65	144.65	133.65	123.65	112.65	102.65	92.65	85.65	78.65
1,020	1,030	178.41	167.41	157.41	146.41	136.41	125.41	115.41	104.41	94.41	87.41	80.41
1,030	1,040	180.18	170.18	159.18	149.18	138.18	128.18	117.18	107.18	96.18	89.18	82.18
1,040	1,050	182.94	171.94	161.94	150.94	140.94	129.94	119.94	108.94	98.94	90.94	83.94
1,050	1,060	184.71	174.71	163.71	153.71	142.71	132.71	121.71	111.71	100.71	92.71	85.71
1,060	1,070	187.47	176.47	166.47	155.47	145.47	134.47	124.47	113.47	103.47	94.47	87.47
1,070	1,080	189.24	179.24	168.24	158.24	147.24	137.24	126.24	116.24	105.24	96.24	89.24
1,080	1,090	192.00	181.00	171.00	160.00	150.00	139.00	129.00	118.00	108.00	98.00	91.00
1,090	1,100	193.77	183.77	172.77	162.77	151.77	141.77	130.77	120.77	109.77	99.77	92.77
1,100	1,110	196.53	185.53	175.53	164.53	154.53	143.53	133.53	122.53	112.53	101.53	94.53
1,110	1,120	198.30	188.30	177.30	167.30	156.30	146.30	135.30	125.30	114.30	104.30	96.30
1,120	1,130	201.06	190.06	180.06	169.06	159.06	148.06	138.06	127.06	117.06	106.06	98.06
1,130	1,140	202.83	192.83	181.83	171.83	160.83	150.83	139.83	129.83	118.83	108.83	99.83
1,140	1,150	205.59	194.59	184.59	173.59	163.59	152.59	142.59	131.59	121.59	110.59	101.59
1,150	1,160	207.36	197.36	186.36	176.36	165.36	155.36	144.36	134.36	123.36	113.36	103.36
1,160	1,170	210.12	199.12	189.12	178.12	168.12	157.12	147.12	136.12	126.12	115.12	105.12
1,170	1,180	211.89	201.89	190.89	180.89	169.89	159.89	148.89	138.89	127.89	117.89	106.89
1,180	1,190	214.65	203.65	193.65	182.65	172.65	161.65	151.65	140.65	130.65	119.65	109.65
1,190	1,200	216.42	206.42	195.42	185.42	174.42	164.42	153.42	143.42	132.42	122.42	111.42
1,200	1,210	219.18	208.18	198.18	187.18	177.18	166.18	156.18	145.18	135.18	124.18	114.18
1,210	1,220	220.95	210.95	199.95	189.95	178.95	168.95	157.95	147.95	136.95	126.95	115.95
1,220	1,230	223.71	212.71	202.71	191.71	181.71	170.71	160.71	149.71	139.71	128.71	118.71
1,230	1,240	225.48	215.48	204.48	194.48	183.48	173.48	162.48	152.48	141.48	131.48	120.48
1,240	1,250	228.24	217.24	207.24	196.24	186.24	175.24	165.24	154.24	144.24	133.24	123.24
1,250	1,260	230.01	220.01	209.01	199.01	188.01	178.01	167.01	157.01	146.01	136.01	125.01
1,260	1,270	232.77	221.77	211.77	200.77	190.77	179.77	169.77	158.77	148.77	137.77	127.77
1,270	1,280	234.54	224.54	213.54	203.54	192.54	182.54	171.54	161.54	150.54	140.54	129.54
1,280	1,290	237.30	226.30	216.30	205.30	195.30	184.30	174.30	163.30	153.30	142.30	132.30
1,290	1,300	239.07	229.07	218.07	208.07	197.07	187.07	176.07	166.07	155.07	145.07	134.07
1,300	1,310	241.83	230.83	220.83	209.83	199.83	188.83	178.83	167.83	157.83	146.83	136.83
1,310	1,320	243.60	233.60	222.60	212.60	201.60	191.60	180.60	170.60	159.60	149.60	138.60
1,320	1,330	246.36	235.36	225.36	214.36	204.36	193.36	183.36	172.36	162.36	151.36	141.36
1,330	1,340	248.13	238.13	227.13	217.13	206.13	196.13	185.13	175.13	164.13	154.13	143.13
1,340	1,350	250.89	239.89	229.89	218.89	208.89	197.89	187.89	176.89	166.89	155.89	145.89
1,350	1,360	252.66	242.66	231.66	221.66	210.66	200.66	189.66	179.66	168.66	158.66	147.66
1,360	1,370	255.42	244.42	234.42	223.42	213.42	202.42	192.42	181.42	171.42	160.42	150.42
1,370	1,380	257.19	247.19	236.19	226.19	215.19	205.19	194.19	184.19	173.19	163.19	152.19
1,380	1,390	259.95	248.95	238.95	227.95	217.95	206.95	196.95	185.95	175.95	164.95	154.95

$1,390 and over	Do not use this table. See page 49 for instructions.

SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009)


And 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, social security, and Medicare taxes to be withheld is—
$0	$105	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
105	110	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22
110	115	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61
115	120	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99
120	125	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37
125	130	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
130	135	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	205	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49
205	210	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87
210	215	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26
215	220	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64
220	225	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02
225	230	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40
230	235	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79
235	240	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17
240	245	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55
245	250	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
250	260	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	22.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	24.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	26.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	28.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	29.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	31.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	33.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	35.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	36.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	38.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	40.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	42.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	43.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	46.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	48.51	33.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	51.28	35.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	53.04	37.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	55.81	38.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	57.57	40.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	60.34	42.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	62.10	44.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	64.87	45.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	68.02	48.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	72.55	51.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	77.08	56.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	81.61	60.61	44.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	86.14	65.14	48.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	90.67	69.67	51.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	95.20	74.20	55.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	99.73	78.73	58.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	104.26	83.26	62.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	108.79	87.79	66.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	113.32	92.32	71.32	55.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	117.85	96.85	75.85	58.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	122.38	101.38	80.38	62.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	126.91	105.91	84.91	65.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	131.44	110.44	89.44	69.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
$800	$820	$135.97	$114.97	$93.97	$72.97	$61.97	$61.97	$61.97	$61.97	$61.97	$61.97	$61.97
820	840	140.50	119.50	98.50	77.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	145.03	124.03	103.03	82.03	66.03	65.03	65.03	65.03	65.03	65.03	65.03
860	880	149.56	128.56	107.56	86.56	69.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	154.09	133.09	112.09	91.09	73.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	158.62	137.62	116.62	95.62	76.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	163.15	142.15	121.15	100.15	80.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	167.68	146.68	125.68	104.68	83.68	72.68	72.68	72.68	72.68	72.68	72.68
960	980	172.21	151.21	130.21	109.21	88.21	74.21	74.21	74.21	74.21	74.21	74.21
980	1,000	176.74	155.74	134.74	113.74	92.74	76.74	75.74	75.74	75.74	75.74	75.74
1,000	1,020	181.27	160.27	139.27	118.27	97.27	80.27	77.27	77.27	77.27	77.27	77.27
1,020	1,040	185.80	164.80	143.80	122.80	101.80	83.80	78.80	78.80	78.80	78.80	78.80
1,040	1,060	190.33	169.33	148.33	127.33	106.33	87.33	80.33	80.33	80.33	80.33	80.33
1,060	1,080	194.86	173.86	152.86	131.86	110.86	90.86	81.86	81.86	81.86	81.86	81.86
1,080	1,100	199.39	178.39	157.39	136.39	115.39	94.39	83.39	83.39	83.39	83.39	83.39
1,100	1,120	203.92	182.92	161.92	140.92	119.92	98.92	84.92	84.92	84.92	84.92	84.92
1,120	1,140	208.45	187.45	166.45	145.45	124.45	103.45	87.45	86.45	86.45	86.45	86.45
1,140	1,160	212.98	191.98	170.98	149.98	128.98	107.98	90.98	87.98	87.98	87.98	87.98
1,160	1,180	217.51	196.51	175.51	154.51	133.51	112.51	94.51	89.51	89.51	89.51	89.51
1,180	1,200	222.04	201.04	180.04	159.04	138.04	117.04	98.04	91.04	91.04	91.04	91.04
1,200	1,220	226.57	205.57	184.57	163.57	142.57	121.57	101.57	92.57	92.57	92.57	92.57
1,220	1,240	231.10	210.10	189.10	168.10	147.10	126.10	105.10	94.10	94.10	94.10	94.10
1,240	1,260	235.63	214.63	193.63	172.63	151.63	130.63	109.63	95.63	95.63	95.63	95.63
1,260	1,280	240.16	219.16	198.16	177.16	156.16	135.16	114.16	98.16	97.16	97.16	97.16
1,280	1,300	244.69	223.69	202.69	181.69	160.69	139.69	118.69	101.69	98.69	98.69	98.69
1,300	1,320	249.22	228.22	207.22	186.22	165.22	144.22	123.22	105.22	100.22	100.22	100.22
1,320	1,340	253.75	232.75	211.75	190.75	169.75	148.75	127.75	108.75	101.75	101.75	101.75
1,340	1,360	258.28	237.28	216.28	195.28	174.28	153.28	132.28	112.28	103.28	103.28	103.28
1,360	1,380	262.81	241.81	220.81	199.81	178.81	157.81	136.81	115.81	104.81	104.81	104.81
1,380	1,400	267.34	246.34	225.34	204.34	183.34	162.34	141.34	119.34	106.34	106.34	106.34
1,400	1,420	273.87	250.87	229.87	208.87	187.87	166.87	145.87	123.87	108.87	107.87	107.87
1,420	1,440	280.40	255.40	234.40	213.40	192.40	171.40	150.40	128.40	112.40	109.40	109.40
1,440	1,460	286.93	259.93	238.93	217.93	196.93	175.93	154.93	132.93	115.93	110.93	110.93
1,460	1,480	293.46	264.46	243.46	222.46	201.46	180.46	159.46	137.46	119.46	112.46	112.46
1,480	1,500	299.99	268.99	247.99	226.99	205.99	184.99	163.99	141.99	122.99	113.99	113.99
1,500	1,520	306.52	273.52	252.52	231.52	210.52	189.52	168.52	146.52	126.52	115.52	115.52
1,520	1,540	313.05	278.05	257.05	236.05	215.05	194.05	173.05	151.05	130.05	117.05	117.05
1,540	1,560	319.58	284.58	261.58	240.58	219.58	198.58	177.58	155.58	134.58	119.58	118.58
1,560	1,580	326.11	291.11	266.11	245.11	224.11	203.11	182.11	160.11	139.11	123.11	120.11
1,580	1,600	332.64	297.64	270.64	249.64	228.64	207.64	186.64	164.64	143.64	126.64	121.64
1,600	1,620	339.17	304.17	275.17	254.17	233.17	212.17	191.17	169.17	148.17	130.17	123.17
1,620	1,640	345.70	310.70	279.70	258.70	237.70	216.70	195.70	173.70	152.70	133.70	124.70
1,640	1,660	352.23	317.23	284.23	263.23	242.23	221.23	200.23	178.23	157.23	137.23	126.23
1,660	1,680	358.76	323.76	288.76	267.76	246.76	225.76	204.76	182.76	161.76	140.76	127.76
1,680	1,700	365.29	330.29	294.29	272.29	251.29	230.29	209.29	187.29	166.29	145.29	130.29
1,700	1,720	371.82	336.82	300.82	276.82	255.82	234.82	213.82	191.82	170.82	149.82	133.82
1,720	1,740	378.35	343.35	307.35	281.35	260.35	239.35	218.35	196.35	175.35	154.35	137.35
1,740	1,760	384.88	349.88	313.88	285.88	264.88	243.88	222.88	200.88	179.88	158.88	140.88
1,760	1,780	391.41	356.41	320.41	290.41	269.41	248.41	227.41	205.41	184.41	163.41	144.41
1,780	1,800	397.94	362.94	326.94	294.94	273.94	252.94	231.94	209.94	188.94	167.94	147.94
1,800	1,820	404.47	369.47	333.47	299.47	278.47	257.47	236.47	214.47	193.47	172.47	151.47
1,820	1,840	411.00	376.00	340.00	305.00	283.00	262.00	241.00	219.00	198.00	177.00	156.00
1,840	1,860	417.53	382.53	346.53	311.53	287.53	266.53	245.53	223.53	202.53	181.53	160.53
1,860	1,880	424.06	389.06	353.06	318.06	292.06	271.06	250.06	228.06	207.06	186.06	165.06
1,880	1,900	430.59	395.59	359.59	324.59	296.59	275.59	254.59	232.59	211.59	190.59	169.59
1,900	1,920	437.12	402.12	366.12	331.12	301.12	280.12	259.12	237.12	216.12	195.12	174.12
1,920	1,940	443.65	408.65	372.65	337.65	305.65	284.65	263.65	241.65	220.65	199.65	178.65
1,940	1,960	450.18	415.18	379.18	344.18	310.18	289.18	268.18	246.18	225.18	204.18	183.18
1,960	1,980	456.71	421.71	385.71	350.71	315.71	293.71	272.71	250.71	229.71	208.71	187.71
1,980	2,000	463.24	428.24	392.24	357.24	322.24	298.24	277.24	255.24	234.24	213.24	192.24
2,000	2,020	469.77	434.77	398.77	363.77	328.77	302.77	281.77	259.77	238.77	217.77	196.77
2,020	2,040	476.30	441.30	405.30	370.30	335.30	307.30	286.30	264.30	243.30	222.30	201.30
2,040	2,060	482.83	447.83	411.83	376.83	341.83	311.83	290.83	268.83	247.83	226.83	205.83
2,060	2,080	489.36	454.36	418.36	383.36	348.36	316.36	295.36	273.36	252.36	231.36	210.36
2,080	2,100	495.89	460.89	424.89	389.89	354.89	320.89	299.89	277.89	256.89	235.89	214.89

$2,100 and over	Do not use this table. See page 49 for instructions.

MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009)


And 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, social security, and Medicare taxes to be withheld is—
$0	$250	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
250	260	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51
260	270	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	50.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	53.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	57.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	60.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	64.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	67.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	71.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	74.91	60.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	78.44	64.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
800	820	81.97	67.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97
820	840	85.50	71.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	89.03	75.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03
860	880	92.56	78.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	96.09	82.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	99.62	85.62	71.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	103.15	89.15	75.15	71.15	71.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	107.68	92.68	78.68	72.68	72.68	72.68	72.68	72.68	72.68	72.68	72.68
960	980	112.21	96.21	82.21	74.21	74.21	74.21	74.21	74.21	74.21	74.21	74.21
980	1,000	116.74	99.74	85.74	75.74	75.74	75.74	75.74	75.74	75.74	75.74	75.74
1,000	1,020	121.27	103.27	89.27	77.27	77.27	77.27	77.27	77.27	77.27	77.27	77.27
1,020	1,040	125.80	106.80	92.80	78.80	78.80	78.80	78.80	78.80	78.80	78.80	78.80
1,040	1,060	130.33	110.33	96.33	82.33	80.33	80.33	80.33	80.33	80.33	80.33	80.33
1,060	1,080	134.86	113.86	99.86	85.86	81.86	81.86	81.86	81.86	81.86	81.86	81.86
1,080	1,100	139.39	118.39	103.39	89.39	83.39	83.39	83.39	83.39	83.39	83.39	83.39
1,100	1,120	143.92	122.92	106.92	92.92	84.92	84.92	84.92	84.92	84.92	84.92	84.92
1,120	1,140	148.45	127.45	110.45	96.45	86.45	86.45	86.45	86.45	86.45	86.45	86.45
1,140	1,160	152.98	131.98	113.98	99.98	87.98	87.98	87.98	87.98	87.98	87.98	87.98
1,160	1,180	157.51	136.51	117.51	103.51	89.51	89.51	89.51	89.51	89.51	89.51	89.51
1,180	1,200	162.04	141.04	121.04	107.04	93.04	91.04	91.04	91.04	91.04	91.04	91.04
1,200	1,220	166.57	145.57	124.57	110.57	96.57	92.57	92.57	92.57	92.57	92.57	92.57
1,220	1,240	171.10	150.10	129.10	114.10	100.10	94.10	94.10	94.10	94.10	94.10	94.10
1,240	1,260	175.63	154.63	133.63	117.63	103.63	95.63	95.63	95.63	95.63	95.63	95.63
1,260	1,280	180.16	159.16	138.16	121.16	107.16	97.16	97.16	97.16	97.16	97.16	97.16
1,280	1,300	184.69	163.69	142.69	124.69	110.69	98.69	98.69	98.69	98.69	98.69	98.69
1,300	1,320	189.22	168.22	147.22	128.22	114.22	100.22	100.22	100.22	100.22	100.22	100.22
1,320	1,340	193.75	172.75	151.75	131.75	117.75	103.75	101.75	101.75	101.75	101.75	101.75
1,340	1,360	198.28	177.28	156.28	135.28	121.28	107.28	103.28	103.28	103.28	103.28	103.28
1,360	1,380	202.81	181.81	160.81	139.81	124.81	110.81	104.81	104.81	104.81	104.81	104.81
$1,380	$1,400	$207.34	$186.34	$165.34	$144.34	$128.34	$114.34	$106.34	$106.34	$106.34	$106.34	$106.34
1,400	1,420	211.87	190.87	169.87	148.87	131.87	117.87	107.87	107.87	107.87	107.87	107.87
1,420	1,440	216.40	195.40	174.40	153.40	135.40	121.40	109.40	109.40	109.40	109.40	109.40
1,440	1,460	220.93	199.93	178.93	157.93	138.93	124.93	110.93	110.93	110.93	110.93	110.93
1,460	1,480	225.46	204.46	183.46	162.46	142.46	128.46	114.46	112.46	112.46	112.46	112.46
1,480	1,500	229.99	208.99	187.99	166.99	145.99	131.99	117.99	113.99	113.99	113.99	113.99
1,500	1,520	234.52	213.52	192.52	171.52	150.52	135.52	121.52	115.52	115.52	115.52	115.52
1,520	1,540	239.05	218.05	197.05	176.05	155.05	139.05	125.05	117.05	117.05	117.05	117.05
1,540	1,560	243.58	222.58	201.58	180.58	159.58	142.58	128.58	118.58	118.58	118.58	118.58
1,560	1,580	248.11	227.11	206.11	185.11	164.11	146.11	132.11	120.11	120.11	120.11	120.11
1,580	1,600	252.64	231.64	210.64	189.64	168.64	149.64	135.64	121.64	121.64	121.64	121.64
1,600	1,620	257.17	236.17	215.17	194.17	173.17	153.17	139.17	125.17	123.17	123.17	123.17
1,620	1,640	261.70	240.70	219.70	198.70	177.70	156.70	142.70	128.70	124.70	124.70	124.70
1,640	1,660	266.23	245.23	224.23	203.23	182.23	161.23	146.23	132.23	126.23	126.23	126.23
1,660	1,680	270.76	249.76	228.76	207.76	186.76	165.76	149.76	135.76	127.76	127.76	127.76
1,680	1,700	275.29	254.29	233.29	212.29	191.29	170.29	153.29	139.29	129.29	129.29	129.29
1,700	1,720	279.82	258.82	237.82	216.82	195.82	174.82	156.82	142.82	130.82	130.82	130.82
1,720	1,740	284.35	263.35	242.35	221.35	200.35	179.35	160.35	146.35	132.35	132.35	132.35
1,740	1,760	288.88	267.88	246.88	225.88	204.88	183.88	163.88	149.88	135.88	133.88	133.88
1,760	1,780	293.41	272.41	251.41	230.41	209.41	188.41	167.41	153.41	139.41	135.41	135.41
1,780	1,800	297.94	276.94	255.94	234.94	213.94	192.94	171.94	156.94	142.94	136.94	136.94
1,800	1,820	302.47	281.47	260.47	239.47	218.47	197.47	176.47	160.47	146.47	138.47	138.47
1,820	1,840	307.00	286.00	265.00	244.00	223.00	202.00	181.00	164.00	150.00	140.00	140.00
1,840	1,860	311.53	290.53	269.53	248.53	227.53	206.53	185.53	167.53	153.53	141.53	141.53
1,860	1,880	316.06	295.06	274.06	253.06	232.06	211.06	190.06	171.06	157.06	143.06	143.06
1,880	1,900	320.59	299.59	278.59	257.59	236.59	215.59	194.59	174.59	160.59	146.59	144.59
1,900	1,920	325.12	304.12	283.12	262.12	241.12	220.12	199.12	178.12	164.12	150.12	146.12
1,920	1,940	329.65	308.65	287.65	266.65	245.65	224.65	203.65	182.65	167.65	153.65	147.65
1,940	1,960	334.18	313.18	292.18	271.18	250.18	229.18	208.18	187.18	171.18	157.18	149.18
1,960	1,980	338.71	317.71	296.71	275.71	254.71	233.71	212.71	191.71	174.71	160.71	150.71
1,980	2,000	343.24	322.24	301.24	280.24	259.24	238.24	217.24	196.24	178.24	164.24	152.24
2,000	2,020	347.77	326.77	305.77	284.77	263.77	242.77	221.77	200.77	181.77	167.77	153.77
2,020	2,040	352.30	331.30	310.30	289.30	268.30	247.30	226.30	205.30	185.30	171.30	157.30
2,040	2,060	356.83	335.83	314.83	293.83	272.83	251.83	230.83	209.83	188.83	174.83	160.83
2,060	2,080	361.36	340.36	319.36	298.36	277.36	256.36	235.36	214.36	192.36	178.36	164.36
2,080	2,100	365.89	344.89	323.89	302.89	281.89	260.89	239.89	218.89	196.89	181.89	167.89
2,100	2,120	370.42	349.42	328.42	307.42	286.42	265.42	244.42	223.42	201.42	185.42	171.42
2,120	2,140	374.95	353.95	332.95	311.95	290.95	269.95	248.95	227.95	205.95	188.95	174.95
2,140	2,160	379.48	358.48	337.48	316.48	295.48	274.48	253.48	232.48	210.48	192.48	178.48
2,160	2,180	384.01	363.01	342.01	321.01	300.01	279.01	258.01	237.01	215.01	196.01	182.01
2,180	2,200	388.54	367.54	346.54	325.54	304.54	283.54	262.54	241.54	219.54	199.54	185.54
2,200	2,220	393.07	372.07	351.07	330.07	309.07	288.07	267.07	246.07	224.07	203.07	189.07
2,220	2,240	397.60	376.60	355.60	334.60	313.60	292.60	271.60	250.60	228.60	207.60	192.60
2,240	2,260	402.13	381.13	360.13	339.13	318.13	297.13	276.13	255.13	233.13	212.13	196.13
2,260	2,280	406.66	385.66	364.66	343.66	322.66	301.66	280.66	259.66	237.66	216.66	199.66
2,280	2,300	411.19	390.19	369.19	348.19	327.19	306.19	285.19	264.19	242.19	221.19	203.19
2,300	2,320	415.72	394.72	373.72	352.72	331.72	310.72	289.72	268.72	246.72	225.72	206.72
2,320	2,340	420.25	399.25	378.25	357.25	336.25	315.25	294.25	273.25	251.25	230.25	210.25
2,340	2,360	424.78	403.78	382.78	361.78	340.78	319.78	298.78	277.78	255.78	234.78	213.78
2,360	2,380	429.31	408.31	387.31	366.31	345.31	324.31	303.31	282.31	260.31	239.31	218.31
2,380	2,400	433.84	412.84	391.84	370.84	349.84	328.84	307.84	286.84	264.84	243.84	222.84
2,400	2,420	438.37	417.37	396.37	375.37	354.37	333.37	312.37	291.37	269.37	248.37	227.37
2,420	2,440	442.90	421.90	400.90	379.90	358.90	337.90	316.90	295.90	273.90	252.90	231.90
2,440	2,460	447.43	426.43	405.43	384.43	363.43	342.43	321.43	300.43	278.43	257.43	236.43
2,460	2,480	451.96	430.96	409.96	388.96	367.96	346.96	325.96	304.96	282.96	261.96	240.96
2,480	2,500	456.49	435.49	414.49	393.49	372.49	351.49	330.49	309.49	287.49	266.49	245.49
2,500	2,520	461.02	440.02	419.02	398.02	377.02	356.02	335.02	314.02	292.02	271.02	250.02
2,520	2,540	465.55	444.55	423.55	402.55	381.55	360.55	339.55	318.55	296.55	275.55	254.55
2,540	2,560	470.08	449.08	428.08	407.08	386.08	365.08	344.08	323.08	301.08	280.08	259.08
2,560	2,580	474.61	453.61	432.61	411.61	390.61	369.61	348.61	327.61	305.61	284.61	263.61
2,580	2,600	479.14	458.14	437.14	416.14	395.14	374.14	353.14	332.14	310.14	289.14	268.14
2,600	2,620	483.67	462.67	441.67	420.67	399.67	378.67	357.67	336.67	314.67	293.67	272.67
2,620	2,640	488.20	467.20	446.20	425.20	404.20	383.20	362.20	341.20	319.20	298.20	277.20
2,640	2,660	492.73	471.73	450.73	429.73	408.73	387.73	366.73	345.73	323.73	302.73	281.73
2,660	2,680	497.26	476.26	455.26	434.26	413.26	392.26	371.26	350.26	328.26	307.26	286.26

$2,680 and over	Do not use this table. See page 49 for instructions.

SINGLE Persons—Semimonthly
Payroll Period(For Wages Paid Through December 2009)


And 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, social security, and Medicare taxes to be withheld is—
$0	$115	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
115	120	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99
120	125	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37
125	130	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
130	135	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	205	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49
205	210	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87
210	215	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26
215	220	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64
220	225	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02
225	230	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40
230	235	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79
235	240	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17
240	245	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55
245	250	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
250	260	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	24.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	26.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	27.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	29.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	31.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	33.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	34.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	36.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	38.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	40.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	41.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	43.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	45.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	47.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	49.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	51.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	53.57	36.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	56.34	38.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	58.10	40.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	60.87	41.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	64.02	45.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	68.55	48.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	73.08	52.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	77.61	55.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	82.14	59.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	86.67	63.67	47.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	91.20	68.20	51.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	95.73	72.73	54.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	100.26	77.26	58.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	104.79	81.79	61.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	109.32	86.32	65.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	113.85	90.85	68.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	118.38	95.38	72.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	122.91	99.91	76.91	59.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	127.44	104.44	81.44	63.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
800	820	131.97	108.97	85.97	66.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97
820	840	136.50	113.50	90.50	70.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50
$840	$860	$141.03	$118.03	$95.03	$74.03	$65.03	$65.03	$65.03	$65.03	$65.03	$65.03	$65.03
860	880	145.56	122.56	99.56	77.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	150.09	127.09	104.09	81.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	154.62	131.62	108.62	85.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	159.15	136.15	113.15	90.15	73.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	163.68	140.68	117.68	94.68	76.68	72.68	72.68	72.68	72.68	72.68	72.68
960	980	168.21	145.21	122.21	99.21	80.21	74.21	74.21	74.21	74.21	74.21	74.21
980	1,000	172.74	149.74	126.74	103.74	83.74	75.74	75.74	75.74	75.74	75.74	75.74
1,000	1,020	177.27	154.27	131.27	108.27	87.27	77.27	77.27	77.27	77.27	77.27	77.27
1,020	1,040	181.80	158.80	135.80	112.80	90.80	78.80	78.80	78.80	78.80	78.80	78.80
1,040	1,060	186.33	163.33	140.33	117.33	95.33	80.33	80.33	80.33	80.33	80.33	80.33
1,060	1,080	190.86	167.86	144.86	121.86	99.86	82.86	81.86	81.86	81.86	81.86	81.86
1,080	1,100	195.39	172.39	149.39	126.39	104.39	86.39	83.39	83.39	83.39	83.39	83.39
1,100	1,120	199.92	176.92	153.92	130.92	108.92	89.92	84.92	84.92	84.92	84.92	84.92
1,120	1,140	204.45	181.45	158.45	135.45	113.45	93.45	86.45	86.45	86.45	86.45	86.45
1,140	1,160	208.98	185.98	162.98	139.98	117.98	96.98	87.98	87.98	87.98	87.98	87.98
1,160	1,180	213.51	190.51	167.51	144.51	122.51	100.51	89.51	89.51	89.51	89.51	89.51
1,180	1,200	218.04	195.04	172.04	149.04	127.04	104.04	91.04	91.04	91.04	91.04	91.04
1,200	1,220	222.57	199.57	176.57	153.57	131.57	108.57	92.57	92.57	92.57	92.57	92.57
1,220	1,240	227.10	204.10	181.10	158.10	136.10	113.10	96.10	94.10	94.10	94.10	94.10
1,240	1,260	231.63	208.63	185.63	162.63	140.63	117.63	99.63	95.63	95.63	95.63	95.63
1,260	1,280	236.16	213.16	190.16	167.16	145.16	122.16	103.16	97.16	97.16	97.16	97.16
1,280	1,300	240.69	217.69	194.69	171.69	149.69	126.69	106.69	98.69	98.69	98.69	98.69
1,300	1,320	245.22	222.22	199.22	176.22	154.22	131.22	110.22	100.22	100.22	100.22	100.22
1,320	1,340	249.75	226.75	203.75	180.75	158.75	135.75	113.75	101.75	101.75	101.75	101.75
1,340	1,360	254.28	231.28	208.28	185.28	163.28	140.28	117.28	103.28	103.28	103.28	103.28
1,360	1,380	258.81	235.81	212.81	189.81	167.81	144.81	121.81	105.81	104.81	104.81	104.81
1,380	1,400	263.34	240.34	217.34	194.34	172.34	149.34	126.34	109.34	106.34	106.34	106.34
1,400	1,420	267.87	244.87	221.87	198.87	176.87	153.87	130.87	112.87	107.87	107.87	107.87
1,420	1,440	272.40	249.40	226.40	203.40	181.40	158.40	135.40	116.40	109.40	109.40	109.40
1,440	1,460	276.93	253.93	230.93	207.93	185.93	162.93	139.93	119.93	110.93	110.93	110.93
1,460	1,480	281.46	258.46	235.46	212.46	190.46	167.46	144.46	123.46	112.46	112.46	112.46
1,480	1,500	285.99	262.99	239.99	216.99	194.99	171.99	148.99	126.99	113.99	113.99	113.99
1,500	1,520	290.52	267.52	244.52	221.52	199.52	176.52	153.52	130.52	115.52	115.52	115.52
1,520	1,540	297.05	272.05	249.05	226.05	204.05	181.05	158.05	135.05	118.05	117.05	117.05
1,540	1,560	303.58	276.58	253.58	230.58	208.58	185.58	162.58	139.58	121.58	118.58	118.58
1,560	1,580	310.11	281.11	258.11	235.11	213.11	190.11	167.11	144.11	125.11	120.11	120.11
1,580	1,600	316.64	285.64	262.64	239.64	217.64	194.64	171.64	148.64	128.64	121.64	121.64
1,600	1,620	323.17	290.17	267.17	244.17	222.17	199.17	176.17	153.17	132.17	123.17	123.17
1,620	1,640	329.70	294.70	271.70	248.70	226.70	203.70	180.70	157.70	135.70	124.70	124.70
1,640	1,660	336.23	299.23	276.23	253.23	231.23	208.23	185.23	162.23	139.23	126.23	126.23
1,660	1,680	342.76	304.76	280.76	257.76	235.76	212.76	189.76	166.76	143.76	127.76	127.76
1,680	1,700	349.29	311.29	285.29	262.29	240.29	217.29	194.29	171.29	148.29	131.29	129.29
1,700	1,720	355.82	317.82	289.82	266.82	244.82	221.82	198.82	175.82	152.82	134.82	130.82
1,720	1,740	362.35	324.35	294.35	271.35	249.35	226.35	203.35	180.35	157.35	138.35	132.35
1,740	1,760	368.88	330.88	298.88	275.88	253.88	230.88	207.88	184.88	161.88	141.88	133.88
1,760	1,780	375.41	337.41	303.41	280.41	258.41	235.41	212.41	189.41	166.41	145.41	135.41
1,780	1,800	381.94	343.94	307.94	284.94	262.94	239.94	216.94	193.94	170.94	148.94	136.94
1,800	1,820	388.47	350.47	312.47	289.47	267.47	244.47	221.47	198.47	175.47	153.47	138.47
1,820	1,840	395.00	357.00	319.00	294.00	272.00	249.00	226.00	203.00	180.00	158.00	141.00
1,840	1,860	401.53	363.53	325.53	298.53	276.53	253.53	230.53	207.53	184.53	162.53	144.53
1,860	1,880	408.06	370.06	332.06	303.06	281.06	258.06	235.06	212.06	189.06	167.06	148.06
1,880	1,900	414.59	376.59	338.59	307.59	285.59	262.59	239.59	216.59	193.59	171.59	151.59
1,900	1,920	421.12	383.12	345.12	312.12	290.12	267.12	244.12	221.12	198.12	176.12	155.12
1,920	1,940	427.65	389.65	351.65	316.65	294.65	271.65	248.65	225.65	202.65	180.65	158.65
1,940	1,960	434.18	396.18	358.18	321.18	299.18	276.18	253.18	230.18	207.18	185.18	162.18
1,960	1,980	440.71	402.71	364.71	326.71	303.71	280.71	257.71	234.71	211.71	189.71	166.71
1,980	2,000	447.24	409.24	371.24	333.24	308.24	285.24	262.24	239.24	216.24	194.24	171.24
2,000	2,020	453.77	415.77	377.77	339.77	312.77	289.77	266.77	243.77	220.77	198.77	175.77
2,020	2,040	460.30	422.30	384.30	346.30	317.30	294.30	271.30	248.30	225.30	203.30	180.30
2,040	2,060	466.83	428.83	390.83	352.83	321.83	298.83	275.83	252.83	229.83	207.83	184.83
2,060	2,080	473.36	435.36	397.36	359.36	326.36	303.36	280.36	257.36	234.36	212.36	189.36
2,080	2,100	479.89	441.89	403.89	365.89	330.89	307.89	284.89	261.89	238.89	216.89	193.89
2,100	2,120	486.42	448.42	410.42	372.42	335.42	312.42	289.42	266.42	243.42	221.42	198.42
2,120	2,140	492.95	454.95	416.95	378.95	340.95	316.95	293.95	270.95	247.95	225.95	202.95

$2,140 and over	Do not use this table. See page 49 for instructions.

MARRIED Persons—Semimonthly
Payroll Period(For Wages Paid Through December 2009)


And 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, social security, and Medicare taxes to be withheld is—
$0	$270	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
270	280	$21.04	$21.04	$21.04	$21.04	$21.04	$21.04	$21.04	$21.04	$21.04	$21.04	$21.04
280	290	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	52.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	55.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	59.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	62.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	66.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	69.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	73.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
800	820	76.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97
820	840	80.50	65.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	84.03	69.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03
860	880	87.56	72.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	91.09	76.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	94.62	79.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	98.15	83.15	71.15	71.15	71.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	101.68	86.68	72.68	72.68	72.68	72.68	72.68	72.68	72.68	72.68	72.68
960	980	105.21	90.21	75.21	74.21	74.21	74.21	74.21	74.21	74.21	74.21	74.21
980	1,000	108.74	93.74	78.74	75.74	75.74	75.74	75.74	75.74	75.74	75.74	75.74
1,000	1,020	112.27	97.27	82.27	77.27	77.27	77.27	77.27	77.27	77.27	77.27	77.27
1,020	1,040	116.80	100.80	85.80	78.80	78.80	78.80	78.80	78.80	78.80	78.80	78.80
1,040	1,060	121.33	104.33	89.33	80.33	80.33	80.33	80.33	80.33	80.33	80.33	80.33
1,060	1,080	125.86	107.86	92.86	81.86	81.86	81.86	81.86	81.86	81.86	81.86	81.86
1,080	1,100	130.39	111.39	96.39	83.39	83.39	83.39	83.39	83.39	83.39	83.39	83.39
1,100	1,120	134.92	114.92	99.92	84.92	84.92	84.92	84.92	84.92	84.92	84.92	84.92
1,120	1,140	139.45	118.45	103.45	88.45	86.45	86.45	86.45	86.45	86.45	86.45	86.45
1,140	1,160	143.98	121.98	106.98	91.98	87.98	87.98	87.98	87.98	87.98	87.98	87.98
1,160	1,180	148.51	125.51	110.51	95.51	89.51	89.51	89.51	89.51	89.51	89.51	89.51
1,180	1,200	153.04	130.04	114.04	99.04	91.04	91.04	91.04	91.04	91.04	91.04	91.04
1,200	1,220	157.57	134.57	117.57	102.57	92.57	92.57	92.57	92.57	92.57	92.57	92.57
1,220	1,240	162.10	139.10	121.10	106.10	94.10	94.10	94.10	94.10	94.10	94.10	94.10
1,240	1,260	166.63	143.63	124.63	109.63	95.63	95.63	95.63	95.63	95.63	95.63	95.63
1,260	1,280	171.16	148.16	128.16	113.16	98.16	97.16	97.16	97.16	97.16	97.16	97.16
1,280	1,300	175.69	152.69	131.69	116.69	101.69	98.69	98.69	98.69	98.69	98.69	98.69
1,300	1,320	180.22	157.22	135.22	120.22	105.22	100.22	100.22	100.22	100.22	100.22	100.22
1,320	1,340	184.75	161.75	138.75	123.75	108.75	101.75	101.75	101.75	101.75	101.75	101.75
1,340	1,360	189.28	166.28	143.28	127.28	112.28	103.28	103.28	103.28	103.28	103.28	103.28
1,360	1,380	193.81	170.81	147.81	130.81	115.81	104.81	104.81	104.81	104.81	104.81	104.81
1,380	1,400	198.34	175.34	152.34	134.34	119.34	106.34	106.34	106.34	106.34	106.34	106.34
1,400	1,420	202.87	179.87	156.87	137.87	122.87	107.87	107.87	107.87	107.87	107.87	107.87
$1,420	$1,440	$207.40	$184.40	$161.40	$141.40	$126.40	$110.40	$109.40	$109.40	$109.40	$109.40	$109.40
1,440	1,460	211.93	188.93	165.93	144.93	129.93	113.93	110.93	110.93	110.93	110.93	110.93
1,460	1,480	216.46	193.46	170.46	148.46	133.46	117.46	112.46	112.46	112.46	112.46	112.46
1,480	1,500	220.99	197.99	174.99	152.99	136.99	120.99	113.99	113.99	113.99	113.99	113.99
1,500	1,520	225.52	202.52	179.52	157.52	140.52	124.52	115.52	115.52	115.52	115.52	115.52
1,520	1,540	230.05	207.05	184.05	162.05	144.05	128.05	117.05	117.05	117.05	117.05	117.05
1,540	1,560	234.58	211.58	188.58	166.58	147.58	131.58	118.58	118.58	118.58	118.58	118.58
1,560	1,580	239.11	216.11	193.11	171.11	151.11	135.11	120.11	120.11	120.11	120.11	120.11
1,580	1,600	243.64	220.64	197.64	175.64	154.64	138.64	123.64	121.64	121.64	121.64	121.64
1,600	1,620	248.17	225.17	202.17	180.17	158.17	142.17	127.17	123.17	123.17	123.17	123.17
1,620	1,640	252.70	229.70	206.70	184.70	161.70	145.70	130.70	124.70	124.70	124.70	124.70
1,640	1,660	257.23	234.23	211.23	189.23	166.23	149.23	134.23	126.23	126.23	126.23	126.23
1,660	1,680	261.76	238.76	215.76	193.76	170.76	152.76	137.76	127.76	127.76	127.76	127.76
1,680	1,700	266.29	243.29	220.29	198.29	175.29	156.29	141.29	129.29	129.29	129.29	129.29
1,700	1,720	270.82	247.82	224.82	202.82	179.82	159.82	144.82	130.82	130.82	130.82	130.82
1,720	1,740	275.35	252.35	229.35	207.35	184.35	163.35	148.35	133.35	132.35	132.35	132.35
1,740	1,760	279.88	256.88	233.88	211.88	188.88	166.88	151.88	136.88	133.88	133.88	133.88
1,760	1,780	284.41	261.41	238.41	216.41	193.41	170.41	155.41	140.41	135.41	135.41	135.41
1,780	1,800	288.94	265.94	242.94	220.94	197.94	174.94	158.94	143.94	136.94	136.94	136.94
1,800	1,820	293.47	270.47	247.47	225.47	202.47	179.47	162.47	147.47	138.47	138.47	138.47
1,820	1,840	298.00	275.00	252.00	230.00	207.00	184.00	166.00	151.00	140.00	140.00	140.00
1,840	1,860	302.53	279.53	256.53	234.53	211.53	188.53	169.53	154.53	141.53	141.53	141.53
1,860	1,880	307.06	284.06	261.06	239.06	216.06	193.06	173.06	158.06	143.06	143.06	143.06
1,880	1,900	311.59	288.59	265.59	243.59	220.59	197.59	176.59	161.59	146.59	144.59	144.59
1,900	1,920	316.12	293.12	270.12	248.12	225.12	202.12	180.12	165.12	150.12	146.12	146.12
1,920	1,940	320.65	297.65	274.65	252.65	229.65	206.65	183.65	168.65	153.65	147.65	147.65
1,940	1,960	325.18	302.18	279.18	257.18	234.18	211.18	188.18	172.18	157.18	149.18	149.18
1,960	1,980	329.71	306.71	283.71	261.71	238.71	215.71	192.71	175.71	160.71	150.71	150.71
1,980	2,000	334.24	311.24	288.24	266.24	243.24	220.24	197.24	179.24	164.24	152.24	152.24
2,000	2,020	338.77	315.77	292.77	270.77	247.77	224.77	201.77	182.77	167.77	153.77	153.77
2,020	2,040	343.30	320.30	297.30	275.30	252.30	229.30	206.30	186.30	171.30	156.30	155.30
2,040	2,060	347.83	324.83	301.83	279.83	256.83	233.83	210.83	189.83	174.83	159.83	156.83
2,060	2,080	352.36	329.36	306.36	284.36	261.36	238.36	215.36	193.36	178.36	163.36	158.36
2,080	2,100	356.89	333.89	310.89	288.89	265.89	242.89	219.89	196.89	181.89	166.89	159.89
2,100	2,120	361.42	338.42	315.42	293.42	270.42	247.42	224.42	201.42	185.42	170.42	161.42
2,120	2,140	365.95	342.95	319.95	297.95	274.95	251.95	228.95	205.95	188.95	173.95	162.95
2,140	2,160	370.48	347.48	324.48	302.48	279.48	256.48	233.48	210.48	192.48	177.48	164.48
2,160	2,180	375.01	352.01	329.01	307.01	284.01	261.01	238.01	215.01	196.01	181.01	166.01
2,180	2,200	379.54	356.54	333.54	311.54	288.54	265.54	242.54	219.54	199.54	184.54	168.54
2,200	2,220	384.07	361.07	338.07	316.07	293.07	270.07	247.07	224.07	203.07	188.07	172.07
2,220	2,240	388.60	365.60	342.60	320.60	297.60	274.60	251.60	228.60	206.60	191.60	175.60
2,240	2,260	393.13	370.13	347.13	325.13	302.13	279.13	256.13	233.13	210.13	195.13	179.13
2,260	2,280	397.66	374.66	351.66	329.66	306.66	283.66	260.66	237.66	214.66	198.66	182.66
2,280	2,300	402.19	379.19	356.19	334.19	311.19	288.19	265.19	242.19	219.19	202.19	186.19
2,300	2,320	406.72	383.72	360.72	338.72	315.72	292.72	269.72	246.72	223.72	205.72	189.72
2,320	2,340	411.25	388.25	365.25	343.25	320.25	297.25	274.25	251.25	228.25	209.25	193.25
2,340	2,360	415.78	392.78	369.78	347.78	324.78	301.78	278.78	255.78	232.78	212.78	196.78
2,360	2,380	420.31	397.31	374.31	352.31	329.31	306.31	283.31	260.31	237.31	216.31	200.31
2,380	2,400	424.84	401.84	378.84	356.84	333.84	310.84	287.84	264.84	241.84	219.84	203.84
2,400	2,420	429.37	406.37	383.37	361.37	338.37	315.37	292.37	269.37	246.37	224.37	207.37
2,420	2,440	433.90	410.90	387.90	365.90	342.90	319.90	296.90	273.90	250.90	228.90	210.90
2,440	2,460	438.43	415.43	392.43	370.43	347.43	324.43	301.43	278.43	255.43	233.43	214.43
2,460	2,480	442.96	419.96	396.96	374.96	351.96	328.96	305.96	282.96	259.96	237.96	217.96
2,480	2,500	447.49	424.49	401.49	379.49	356.49	333.49	310.49	287.49	264.49	242.49	221.49
2,500	2,520	452.02	429.02	406.02	384.02	361.02	338.02	315.02	292.02	269.02	247.02	225.02
2,520	2,540	456.55	433.55	410.55	388.55	365.55	342.55	319.55	296.55	273.55	251.55	228.55
2,540	2,560	461.08	438.08	415.08	393.08	370.08	347.08	324.08	301.08	278.08	256.08	233.08
2,560	2,580	465.61	442.61	419.61	397.61	374.61	351.61	328.61	305.61	282.61	260.61	237.61
2,580	2,600	470.14	447.14	424.14	402.14	379.14	356.14	333.14	310.14	287.14	265.14	242.14
2,600	2,620	474.67	451.67	428.67	406.67	383.67	360.67	337.67	314.67	291.67	269.67	246.67
2,620	2,640	479.20	456.20	433.20	411.20	388.20	365.20	342.20	319.20	296.20	274.20	251.20
2,640	2,660	483.73	460.73	437.73	415.73	392.73	369.73	346.73	323.73	300.73	278.73	255.73
2,660	2,680	488.26	465.26	442.26	420.26	397.26	374.26	351.26	328.26	305.26	283.26	260.26
2,680	2,700	492.79	469.79	446.79	424.79	401.79	378.79	355.79	332.79	309.79	287.79	264.79
2,700	2,720	497.32	474.32	451.32	429.32	406.32	383.32	360.32	337.32	314.32	292.32	269.32

$2,720 and over	Do not use this table. See page 49 for instructions.

SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009)


And 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, social security, and Medicare taxes to be withheld is—
$0	$220	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
220	230	$17.21	$17.21	$17.21	$17.21	$17.21	$17.21	$17.21	$17.21	$17.21	$17.21	$17.21
230	240	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98
240	250	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74
250	260	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	320	23.72	23.72	23.72	23.72	23.72	23.72	23.72	23.72	23.72	23.72	23.72
320	340	25.25	25.25	25.25	25.25	25.25	25.25	25.25	25.25	25.25	25.25	25.25
340	360	26.78	26.78	26.78	26.78	26.78	26.78	26.78	26.78	26.78	26.78	26.78
360	380	28.31	28.31	28.31	28.31	28.31	28.31	28.31	28.31	28.31	28.31	28.31
380	400	29.84	29.84	29.84	29.84	29.84	29.84	29.84	29.84	29.84	29.84	29.84
400	420	31.37	31.37	31.37	31.37	31.37	31.37	31.37	31.37	31.37	31.37	31.37
420	440	32.90	32.90	32.90	32.90	32.90	32.90	32.90	32.90	32.90	32.90	32.90
440	460	34.43	34.43	34.43	34.43	34.43	34.43	34.43	34.43	34.43	34.43	34.43
460	480	35.96	35.96	35.96	35.96	35.96	35.96	35.96	35.96	35.96	35.96	35.96
480	500	37.49	37.49	37.49	37.49	37.49	37.49	37.49	37.49	37.49	37.49	37.49
500	520	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	640	49.43	47.43	47.43	47.43	47.43	47.43	47.43	47.43	47.43	47.43	47.43
640	680	56.49	50.49	50.49	50.49	50.49	50.49	50.49	50.49	50.49	50.49	50.49
680	720	63.55	53.55	53.55	53.55	53.55	53.55	53.55	53.55	53.55	53.55	53.55
720	760	70.61	56.61	56.61	56.61	56.61	56.61	56.61	56.61	56.61	56.61	56.61
760	800	77.67	59.67	59.67	59.67	59.67	59.67	59.67	59.67	59.67	59.67	59.67
800	840	84.73	62.73	62.73	62.73	62.73	62.73	62.73	62.73	62.73	62.73	62.73
840	880	91.79	65.79	65.79	65.79	65.79	65.79	65.79	65.79	65.79	65.79	65.79
880	920	100.85	68.85	68.85	68.85	68.85	68.85	68.85	68.85	68.85	68.85	68.85
920	960	109.91	75.91	71.91	71.91	71.91	71.91	71.91	71.91	71.91	71.91	71.91
960	1,000	118.97	82.97	74.97	74.97	74.97	74.97	74.97	74.97	74.97	74.97	74.97
1,000	1,040	128.03	90.03	78.03	78.03	78.03	78.03	78.03	78.03	78.03	78.03	78.03
1,040	1,080	137.09	97.09	81.09	81.09	81.09	81.09	81.09	81.09	81.09	81.09	81.09
1,080	1,120	146.15	104.15	84.15	84.15	84.15	84.15	84.15	84.15	84.15	84.15	84.15
1,120	1,160	155.21	111.21	87.21	87.21	87.21	87.21	87.21	87.21	87.21	87.21	87.21
1,160	1,200	164.27	118.27	90.27	90.27	90.27	90.27	90.27	90.27	90.27	90.27	90.27
1,200	1,240	173.33	127.33	94.33	93.33	93.33	93.33	93.33	93.33	93.33	93.33	93.33
1,240	1,280	182.39	136.39	101.39	96.39	96.39	96.39	96.39	96.39	96.39	96.39	96.39
1,280	1,320	191.45	145.45	108.45	99.45	99.45	99.45	99.45	99.45	99.45	99.45	99.45
1,320	1,360	200.51	154.51	115.51	102.51	102.51	102.51	102.51	102.51	102.51	102.51	102.51
1,360	1,400	209.57	163.57	122.57	105.57	105.57	105.57	105.57	105.57	105.57	105.57	105.57
1,400	1,440	218.63	172.63	129.63	108.63	108.63	108.63	108.63	108.63	108.63	108.63	108.63
1,440	1,480	227.69	181.69	136.69	111.69	111.69	111.69	111.69	111.69	111.69	111.69	111.69
1,480	1,520	236.75	190.75	145.75	114.75	114.75	114.75	114.75	114.75	114.75	114.75	114.75
1,520	1,560	245.81	199.81	154.81	120.81	117.81	117.81	117.81	117.81	117.81	117.81	117.81
1,560	1,600	254.87	208.87	163.87	127.87	120.87	120.87	120.87	120.87	120.87	120.87	120.87
1,600	1,640	263.93	217.93	172.93	134.93	123.93	123.93	123.93	123.93	123.93	123.93	123.93
1,640	1,680	272.99	226.99	181.99	141.99	126.99	126.99	126.99	126.99	126.99	126.99	126.99
1,680	1,720	282.05	236.05	191.05	149.05	130.05	130.05	130.05	130.05	130.05	130.05	130.05
1,720	1,760	291.11	245.11	200.11	156.11	133.11	133.11	133.11	133.11	133.11	133.11	133.11
1,760	1,800	300.17	254.17	209.17	163.17	136.17	136.17	136.17	136.17	136.17	136.17	136.17
1,800	1,840	309.23	263.23	218.23	172.23	140.23	139.23	139.23	139.23	139.23	139.23	139.23
1,840	1,880	318.29	272.29	227.29	181.29	147.29	142.29	142.29	142.29	142.29	142.29	142.29
1,880	1,920	327.35	281.35	236.35	190.35	154.35	145.35	145.35	145.35	145.35	145.35	145.35
1,920	1,960	336.41	290.41	245.41	199.41	161.41	148.41	148.41	148.41	148.41	148.41	148.41
1,960	2,000	345.47	299.47	254.47	208.47	168.47	151.47	151.47	151.47	151.47	151.47	151.47
2,000	2,040	354.53	308.53	263.53	217.53	175.53	154.53	154.53	154.53	154.53	154.53	154.53
2,040	2,080	363.59	317.59	272.59	226.59	182.59	157.59	157.59	157.59	157.59	157.59	157.59
2,080	2,120	372.65	326.65	281.65	235.65	189.65	160.65	160.65	160.65	160.65	160.65	160.65
2,120	2,160	381.71	335.71	290.71	244.71	198.71	165.71	163.71	163.71	163.71	163.71	163.71
2,160	2,200	390.77	344.77	299.77	253.77	207.77	172.77	166.77	166.77	166.77	166.77	166.77
2,200	2,240	399.83	353.83	308.83	262.83	216.83	179.83	169.83	169.83	169.83	169.83	169.83
2,240	2,280	408.89	362.89	317.89	271.89	225.89	186.89	172.89	172.89	172.89	172.89	172.89
2,280	2,320	417.95	371.95	326.95	280.95	234.95	193.95	175.95	175.95	175.95	175.95	175.95
2,320	2,360	427.01	381.01	336.01	290.01	244.01	201.01	179.01	179.01	179.01	179.01	179.01
2,360	2,400	436.07	390.07	345.07	299.07	253.07	208.07	182.07	182.07	182.07	182.07	182.07
2,400	2,440	445.13	399.13	354.13	308.13	262.13	217.13	185.13	185.13	185.13	185.13	185.13
$2,440	$2,480	$454.19	$408.19	$363.19	$317.19	$271.19	$226.19	$192.19	$188.19	$188.19	$188.19	$188.19
2,480	2,520	463.25	417.25	372.25	326.25	280.25	235.25	199.25	191.25	191.25	191.25	191.25
2,520	2,560	472.31	426.31	381.31	335.31	289.31	244.31	206.31	194.31	194.31	194.31	194.31
2,560	2,600	481.37	435.37	390.37	344.37	298.37	253.37	213.37	197.37	197.37	197.37	197.37
2,600	2,640	490.43	444.43	399.43	353.43	307.43	262.43	220.43	200.43	200.43	200.43	200.43
2,640	2,680	499.49	453.49	408.49	362.49	316.49	271.49	227.49	203.49	203.49	203.49	203.49
2,680	2,720	508.55	462.55	417.55	371.55	325.55	280.55	234.55	206.55	206.55	206.55	206.55
2,720	2,760	517.61	471.61	426.61	380.61	334.61	289.61	243.61	210.61	209.61	209.61	209.61
2,760	2,800	526.67	480.67	435.67	389.67	343.67	298.67	252.67	217.67	212.67	212.67	212.67
2,800	2,840	535.73	489.73	444.73	398.73	352.73	307.73	261.73	224.73	215.73	215.73	215.73
2,840	2,880	544.79	498.79	453.79	407.79	361.79	316.79	270.79	231.79	218.79	218.79	218.79
2,880	2,920	553.85	507.85	462.85	416.85	370.85	325.85	279.85	238.85	221.85	221.85	221.85
2,920	2,960	562.91	516.91	471.91	425.91	379.91	334.91	288.91	245.91	224.91	224.91	224.91
2,960	3,000	571.97	525.97	480.97	434.97	388.97	343.97	297.97	252.97	227.97	227.97	227.97
3,000	3,040	581.03	535.03	490.03	444.03	398.03	353.03	307.03	261.03	231.03	231.03	231.03
3,040	3,080	594.09	544.09	499.09	453.09	407.09	362.09	316.09	270.09	237.09	234.09	234.09
3,080	3,120	607.15	553.15	508.15	462.15	416.15	371.15	325.15	279.15	244.15	237.15	237.15
3,120	3,160	620.21	562.21	517.21	471.21	425.21	380.21	334.21	288.21	251.21	240.21	240.21
3,160	3,200	633.27	571.27	526.27	480.27	434.27	389.27	343.27	297.27	258.27	243.27	243.27
3,200	3,240	646.33	580.33	535.33	489.33	443.33	398.33	352.33	306.33	265.33	246.33	246.33
3,240	3,280	659.39	589.39	544.39	498.39	452.39	407.39	361.39	315.39	272.39	249.39	249.39
3,280	3,320	672.45	598.45	553.45	507.45	461.45	416.45	370.45	324.45	279.45	252.45	252.45
3,320	3,360	685.51	609.51	562.51	516.51	470.51	425.51	379.51	333.51	288.51	255.51	255.51
3,360	3,400	698.57	622.57	571.57	525.57	479.57	434.57	388.57	342.57	297.57	262.57	258.57
3,400	3,440	711.63	635.63	580.63	534.63	488.63	443.63	397.63	351.63	306.63	269.63	261.63
3,440	3,480	724.69	648.69	589.69	543.69	497.69	452.69	406.69	360.69	315.69	276.69	264.69
3,480	3,520	737.75	661.75	598.75	552.75	506.75	461.75	415.75	369.75	324.75	283.75	267.75
3,520	3,560	750.81	674.81	607.81	561.81	515.81	470.81	424.81	378.81	333.81	290.81	270.81
3,560	3,600	763.87	687.87	616.87	570.87	524.87	479.87	433.87	387.87	342.87	297.87	273.87
3,600	3,640	776.93	700.93	625.93	579.93	533.93	488.93	442.93	396.93	351.93	305.93	276.93
3,640	3,680	789.99	713.99	637.99	588.99	542.99	497.99	451.99	405.99	360.99	314.99	281.99
3,680	3,720	803.05	727.05	651.05	598.05	552.05	507.05	461.05	415.05	370.05	324.05	289.05
3,720	3,760	816.11	740.11	664.11	607.11	561.11	516.11	470.11	424.11	379.11	333.11	296.11
3,760	3,800	829.17	753.17	677.17	616.17	570.17	525.17	479.17	433.17	388.17	342.17	303.17
3,800	3,840	842.23	766.23	690.23	625.23	579.23	534.23	488.23	442.23	397.23	351.23	310.23
3,840	3,880	855.29	779.29	703.29	634.29	588.29	543.29	497.29	451.29	406.29	360.29	317.29
3,880	3,920	868.35	792.35	716.35	643.35	597.35	552.35	506.35	460.35	415.35	369.35	324.35
3,920	3,960	881.41	805.41	729.41	653.41	606.41	561.41	515.41	469.41	424.41	378.41	333.41
3,960	4,000	894.47	818.47	742.47	666.47	615.47	570.47	524.47	478.47	433.47	387.47	342.47
4,000	4,040	907.53	831.53	755.53	679.53	624.53	579.53	533.53	487.53	442.53	396.53	351.53
4,040	4,080	920.59	844.59	768.59	692.59	633.59	588.59	542.59	496.59	451.59	405.59	360.59
4,080	4,120	933.65	857.65	781.65	705.65	642.65	597.65	551.65	505.65	460.65	414.65	369.65
4,120	4,160	946.71	870.71	794.71	718.71	651.71	606.71	560.71	514.71	469.71	423.71	378.71
4,160	4,200	959.77	883.77	807.77	731.77	660.77	615.77	569.77	523.77	478.77	432.77	387.77
4,200	4,240	972.83	896.83	820.83	744.83	669.83	624.83	578.83	532.83	487.83	441.83	396.83
4,240	4,280	985.89	909.89	833.89	757.89	681.89	633.89	587.89	541.89	496.89	450.89	405.89
4,280	4,320	998.95	922.95	846.95	770.95	694.95	642.95	596.95	550.95	505.95	459.95	414.95
4,320	4,360	1,012.01	936.01	860.01	784.01	708.01	652.01	606.01	560.01	515.01	469.01	424.01
4,360	4,400	1,025.07	949.07	873.07	797.07	721.07	661.07	615.07	569.07	524.07	478.07	433.07
4,400	4,440	1,038.13	962.13	886.13	810.13	734.13	670.13	624.13	578.13	533.13	487.13	442.13
4,440	4,480	1,051.19	975.19	899.19	823.19	747.19	679.19	633.19	587.19	542.19	496.19	451.19
4,480	4,520	1,064.25	988.25	912.25	836.25	760.25	688.25	642.25	596.25	551.25	505.25	460.25
4,520	4,560	1,077.31	1,001.31	925.31	849.31	773.31	697.31	651.31	605.31	560.31	514.31	469.31
4,560	4,600	1,090.37	1,014.37	938.37	862.37	786.37	710.37	660.37	614.37	569.37	523.37	478.37
4,600	4,640	1,103.43	1,027.43	951.43	875.43	799.43	723.43	669.43	623.43	578.43	532.43	487.43
4,640	4,680	1,116.49	1,040.49	964.49	888.49	812.49	736.49	678.49	632.49	587.49	541.49	496.49
4,680	4,720	1,129.55	1,053.55	977.55	901.55	825.55	749.55	687.55	641.55	596.55	550.55	505.55
4,720	4,760	1,142.61	1,066.61	990.61	914.61	838.61	762.61	696.61	650.61	605.61	559.61	514.61
4,760	4,800	1,155.67	1,079.67	1,003.67	927.67	851.67	775.67	705.67	659.67	614.67	568.67	523.67
4,800	4,840	1,168.73	1,092.73	1,016.73	940.73	864.73	788.73	714.73	668.73	623.73	577.73	532.73
4,840	4,880	1,181.79	1,105.79	1,029.79	953.79	877.79	801.79	725.79	677.79	632.79	586.79	541.79
4,880	4,920	1,194.85	1,118.85	1,042.85	966.85	890.85	814.85	738.85	686.85	641.85	595.85	550.85
4,920	4,960	1,207.91	1,131.91	1,055.91	979.91	903.91	827.91	751.91	695.91	650.91	604.91	559.91
4,960	5,000	1,220.97	1,144.97	1,068.97	992.97	916.97	840.97	764.97	704.97	659.97	613.97	568.97
5,000	5,040	1,234.03	1,158.03	1,082.03	1,006.03	930.03	854.03	778.03	714.03	669.03	623.03	578.03

$5,040 and over	Do not use this table. See page 49 for instructions.

MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009)


And 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, social security, and Medicare taxes to be withheld is—
$0	$540	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
540	560	$42.08	$42.08	$42.08	$42.08	$42.08	$42.08	$42.08	$42.08	$42.08	$42.08	$42.08
560	580	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	640	47.43	47.43	47.43	47.43	47.43	47.43	47.43	47.43	47.43	47.43	47.43
640	680	50.49	50.49	50.49	50.49	50.49	50.49	50.49	50.49	50.49	50.49	50.49
680	720	53.55	53.55	53.55	53.55	53.55	53.55	53.55	53.55	53.55	53.55	53.55
720	760	56.61	56.61	56.61	56.61	56.61	56.61	56.61	56.61	56.61	56.61	56.61
760	800	59.67	59.67	59.67	59.67	59.67	59.67	59.67	59.67	59.67	59.67	59.67
800	840	62.73	62.73	62.73	62.73	62.73	62.73	62.73	62.73	62.73	62.73	62.73
840	880	65.79	65.79	65.79	65.79	65.79	65.79	65.79	65.79	65.79	65.79	65.79
880	920	68.85	68.85	68.85	68.85	68.85	68.85	68.85	68.85	68.85	68.85	68.85
920	960	71.91	71.91	71.91	71.91	71.91	71.91	71.91	71.91	71.91	71.91	71.91
960	1,000	74.97	74.97	74.97	74.97	74.97	74.97	74.97	74.97	74.97	74.97	74.97
1,000	1,040	78.03	78.03	78.03	78.03	78.03	78.03	78.03	78.03	78.03	78.03	78.03
1,040	1,080	81.09	81.09	81.09	81.09	81.09	81.09	81.09	81.09	81.09	81.09	81.09
1,080	1,120	84.15	84.15	84.15	84.15	84.15	84.15	84.15	84.15	84.15	84.15	84.15
1,120	1,160	87.21	87.21	87.21	87.21	87.21	87.21	87.21	87.21	87.21	87.21	87.21
1,160	1,200	90.27	90.27	90.27	90.27	90.27	90.27	90.27	90.27	90.27	90.27	90.27
1,200	1,240	93.33	93.33	93.33	93.33	93.33	93.33	93.33	93.33	93.33	93.33	93.33
1,240	1,280	96.39	96.39	96.39	96.39	96.39	96.39	96.39	96.39	96.39	96.39	96.39
1,280	1,320	99.45	99.45	99.45	99.45	99.45	99.45	99.45	99.45	99.45	99.45	99.45
1,320	1,360	105.51	102.51	102.51	102.51	102.51	102.51	102.51	102.51	102.51	102.51	102.51
1,360	1,400	112.57	105.57	105.57	105.57	105.57	105.57	105.57	105.57	105.57	105.57	105.57
1,400	1,440	119.63	108.63	108.63	108.63	108.63	108.63	108.63	108.63	108.63	108.63	108.63
1,440	1,480	126.69	111.69	111.69	111.69	111.69	111.69	111.69	111.69	111.69	111.69	111.69
1,480	1,520	133.75	114.75	114.75	114.75	114.75	114.75	114.75	114.75	114.75	114.75	114.75
1,520	1,560	140.81	117.81	117.81	117.81	117.81	117.81	117.81	117.81	117.81	117.81	117.81
1,560	1,600	147.87	120.87	120.87	120.87	120.87	120.87	120.87	120.87	120.87	120.87	120.87
1,600	1,640	154.93	123.93	123.93	123.93	123.93	123.93	123.93	123.93	123.93	123.93	123.93
1,640	1,680	161.99	130.99	126.99	126.99	126.99	126.99	126.99	126.99	126.99	126.99	126.99
1,680	1,720	169.05	138.05	130.05	130.05	130.05	130.05	130.05	130.05	130.05	130.05	130.05
1,720	1,760	176.11	145.11	133.11	133.11	133.11	133.11	133.11	133.11	133.11	133.11	133.11
1,760	1,800	183.17	152.17	136.17	136.17	136.17	136.17	136.17	136.17	136.17	136.17	136.17
1,800	1,840	190.23	159.23	139.23	139.23	139.23	139.23	139.23	139.23	139.23	139.23	139.23
1,840	1,880	197.29	166.29	142.29	142.29	142.29	142.29	142.29	142.29	142.29	142.29	142.29
1,880	1,920	204.35	173.35	145.35	145.35	145.35	145.35	145.35	145.35	145.35	145.35	145.35
1,920	1,960	211.41	180.41	150.41	148.41	148.41	148.41	148.41	148.41	148.41	148.41	148.41
1,960	2,000	218.47	187.47	157.47	151.47	151.47	151.47	151.47	151.47	151.47	151.47	151.47
2,000	2,040	225.53	194.53	164.53	154.53	154.53	154.53	154.53	154.53	154.53	154.53	154.53
2,040	2,080	233.59	201.59	171.59	157.59	157.59	157.59	157.59	157.59	157.59	157.59	157.59
2,080	2,120	242.65	208.65	178.65	160.65	160.65	160.65	160.65	160.65	160.65	160.65	160.65
2,120	2,160	251.71	215.71	185.71	163.71	163.71	163.71	163.71	163.71	163.71	163.71	163.71
2,160	2,200	260.77	222.77	192.77	166.77	166.77	166.77	166.77	166.77	166.77	166.77	166.77
2,200	2,240	269.83	229.83	199.83	169.83	169.83	169.83	169.83	169.83	169.83	169.83	169.83
2,240	2,280	278.89	236.89	206.89	176.89	172.89	172.89	172.89	172.89	172.89	172.89	172.89
2,280	2,320	287.95	243.95	213.95	183.95	175.95	175.95	175.95	175.95	175.95	175.95	175.95
2,320	2,360	297.01	251.01	221.01	191.01	179.01	179.01	179.01	179.01	179.01	179.01	179.01
2,360	2,400	306.07	260.07	228.07	198.07	182.07	182.07	182.07	182.07	182.07	182.07	182.07
2,400	2,440	315.13	269.13	235.13	205.13	185.13	185.13	185.13	185.13	185.13	185.13	185.13
2,440	2,480	324.19	278.19	242.19	212.19	188.19	188.19	188.19	188.19	188.19	188.19	188.19
2,480	2,520	333.25	287.25	249.25	219.25	191.25	191.25	191.25	191.25	191.25	191.25	191.25
2,520	2,560	342.31	296.31	256.31	226.31	195.31	194.31	194.31	194.31	194.31	194.31	194.31
2,560	2,600	351.37	305.37	263.37	233.37	202.37	197.37	197.37	197.37	197.37	197.37	197.37
2,600	2,640	360.43	314.43	270.43	240.43	209.43	200.43	200.43	200.43	200.43	200.43	200.43
2,640	2,680	369.49	323.49	278.49	247.49	216.49	203.49	203.49	203.49	203.49	203.49	203.49
2,680	2,720	378.55	332.55	287.55	254.55	223.55	206.55	206.55	206.55	206.55	206.55	206.55
2,720	2,760	387.61	341.61	296.61	261.61	230.61	209.61	209.61	209.61	209.61	209.61	209.61
2,760	2,800	396.67	350.67	305.67	268.67	237.67	212.67	212.67	212.67	212.67	212.67	212.67
2,800	2,840	405.73	359.73	314.73	275.73	244.73	215.73	215.73	215.73	215.73	215.73	215.73
2,840	2,880	414.79	368.79	323.79	282.79	251.79	221.79	218.79	218.79	218.79	218.79	218.79
2,880	2,920	423.85	377.85	332.85	289.85	258.85	228.85	221.85	221.85	221.85	221.85	221.85
2,920	2,960	432.91	386.91	341.91	296.91	265.91	235.91	224.91	224.91	224.91	224.91	224.91
2,960	3,000	441.97	395.97	350.97	304.97	272.97	242.97	227.97	227.97	227.97	227.97	227.97
3,000	3,040	451.03	405.03	360.03	314.03	280.03	250.03	231.03	231.03	231.03	231.03	231.03
3,040	3,080	460.09	414.09	369.09	323.09	287.09	257.09	234.09	234.09	234.09	234.09	234.09
3,080	3,120	469.15	423.15	378.15	332.15	294.15	264.15	237.15	237.15	237.15	237.15	237.15
3,120	3,160	478.21	432.21	387.21	341.21	301.21	271.21	240.21	240.21	240.21	240.21	240.21
3,160	3,200	487.27	441.27	396.27	350.27	308.27	278.27	247.27	243.27	243.27	243.27	243.27
3,200	3,240	496.33	450.33	405.33	359.33	315.33	285.33	254.33	246.33	246.33	246.33	246.33
$3,240	$3,280	$505.39	$459.39	$414.39	$368.39	$322.39	$292.39	$261.39	$249.39	$249.39	$249.39	$249.39
3,280	3,320	514.45	468.45	423.45	377.45	331.45	299.45	268.45	252.45	252.45	252.45	252.45
3,320	3,360	523.51	477.51	432.51	386.51	340.51	306.51	275.51	255.51	255.51	255.51	255.51
3,360	3,400	532.57	486.57	441.57	395.57	349.57	313.57	282.57	258.57	258.57	258.57	258.57
3,400	3,440	541.63	495.63	450.63	404.63	358.63	320.63	289.63	261.63	261.63	261.63	261.63
3,440	3,480	550.69	504.69	459.69	413.69	367.69	327.69	296.69	266.69	264.69	264.69	264.69
3,480	3,520	559.75	513.75	468.75	422.75	376.75	334.75	303.75	273.75	267.75	267.75	267.75
3,520	3,560	568.81	522.81	477.81	431.81	385.81	341.81	310.81	280.81	270.81	270.81	270.81
3,560	3,600	577.87	531.87	486.87	440.87	394.87	349.87	317.87	287.87	273.87	273.87	273.87
3,600	3,640	586.93	540.93	495.93	449.93	403.93	358.93	324.93	294.93	276.93	276.93	276.93
3,640	3,680	595.99	549.99	504.99	458.99	412.99	367.99	331.99	301.99	279.99	279.99	279.99
3,680	3,720	605.05	559.05	514.05	468.05	422.05	377.05	339.05	309.05	283.05	283.05	283.05
3,720	3,760	614.11	568.11	523.11	477.11	431.11	386.11	346.11	316.11	286.11	286.11	286.11
3,760	3,800	623.17	577.17	532.17	486.17	440.17	395.17	353.17	323.17	292.17	289.17	289.17
3,800	3,840	632.23	586.23	541.23	495.23	449.23	404.23	360.23	330.23	299.23	292.23	292.23
3,840	3,880	641.29	595.29	550.29	504.29	458.29	413.29	367.29	337.29	306.29	295.29	295.29
3,880	3,920	650.35	604.35	559.35	513.35	467.35	422.35	376.35	344.35	313.35	298.35	298.35
3,920	3,960	659.41	613.41	568.41	522.41	476.41	431.41	385.41	351.41	320.41	301.41	301.41
3,960	4,000	668.47	622.47	577.47	531.47	485.47	440.47	394.47	358.47	327.47	304.47	304.47
4,000	4,040	677.53	631.53	586.53	540.53	494.53	449.53	403.53	365.53	334.53	307.53	307.53
4,040	4,080	686.59	640.59	595.59	549.59	503.59	458.59	412.59	372.59	341.59	311.59	310.59
4,080	4,120	695.65	649.65	604.65	558.65	512.65	467.65	421.65	379.65	348.65	318.65	313.65
4,120	4,160	704.71	658.71	613.71	567.71	521.71	476.71	430.71	386.71	355.71	325.71	316.71
4,160	4,200	713.77	667.77	622.77	576.77	530.77	485.77	439.77	394.77	362.77	332.77	319.77
4,200	4,240	722.83	676.83	631.83	585.83	539.83	494.83	448.83	403.83	369.83	339.83	322.83
4,240	4,280	731.89	685.89	640.89	594.89	548.89	503.89	457.89	412.89	376.89	346.89	325.89
4,280	4,320	740.95	694.95	649.95	603.95	557.95	512.95	466.95	421.95	383.95	353.95	328.95
4,320	4,360	750.01	704.01	659.01	613.01	567.01	522.01	476.01	431.01	391.01	361.01	332.01
4,360	4,400	759.07	713.07	668.07	622.07	576.07	531.07	485.07	440.07	398.07	368.07	338.07
4,400	4,440	768.13	722.13	677.13	631.13	585.13	540.13	494.13	449.13	405.13	375.13	345.13
4,440	4,480	777.19	731.19	686.19	640.19	594.19	549.19	503.19	458.19	412.19	382.19	352.19
4,480	4,520	786.25	740.25	695.25	649.25	603.25	558.25	512.25	467.25	421.25	389.25	359.25
4,520	4,560	795.31	749.31	704.31	658.31	612.31	567.31	521.31	476.31	430.31	396.31	366.31
4,560	4,600	804.37	758.37	713.37	667.37	621.37	576.37	530.37	485.37	439.37	403.37	373.37
4,600	4,640	813.43	767.43	722.43	676.43	630.43	585.43	539.43	494.43	448.43	410.43	380.43
4,640	4,680	822.49	776.49	731.49	685.49	639.49	594.49	548.49	503.49	457.49	417.49	387.49
4,680	4,720	831.55	785.55	740.55	694.55	648.55	603.55	557.55	512.55	466.55	424.55	394.55
4,720	4,760	840.61	794.61	749.61	703.61	657.61	612.61	566.61	521.61	475.61	431.61	401.61
4,760	4,800	849.67	803.67	758.67	712.67	666.67	621.67	575.67	530.67	484.67	438.67	408.67
4,800	4,840	858.73	812.73	767.73	721.73	675.73	630.73	584.73	539.73	493.73	447.73	415.73
4,840	4,880	867.79	821.79	776.79	730.79	684.79	639.79	593.79	548.79	502.79	456.79	422.79
4,880	4,920	876.85	830.85	785.85	739.85	693.85	648.85	602.85	557.85	511.85	465.85	429.85
4,920	4,960	885.91	839.91	794.91	748.91	702.91	657.91	611.91	566.91	520.91	474.91	436.91
4,960	5,000	894.97	848.97	803.97	757.97	711.97	666.97	620.97	575.97	529.97	483.97	443.97
5,000	5,040	904.03	858.03	813.03	767.03	721.03	676.03	630.03	585.03	539.03	493.03	451.03
5,040	5,080	913.09	867.09	822.09	776.09	730.09	685.09	639.09	594.09	548.09	502.09	458.09
5,080	5,120	922.15	876.15	831.15	785.15	739.15	694.15	648.15	603.15	557.15	511.15	466.15
5,120	5,160	931.21	885.21	840.21	794.21	748.21	703.21	657.21	612.21	566.21	520.21	475.21
5,160	5,200	940.27	894.27	849.27	803.27	757.27	712.27	666.27	621.27	575.27	529.27	484.27
5,200	5,240	949.33	903.33	858.33	812.33	766.33	721.33	675.33	630.33	584.33	538.33	493.33
5,240	5,280	958.39	912.39	867.39	821.39	775.39	730.39	684.39	639.39	593.39	547.39	502.39
5,280	5,320	967.45	921.45	876.45	830.45	784.45	739.45	693.45	648.45	602.45	556.45	511.45
5,320	5,360	976.51	930.51	885.51	839.51	793.51	748.51	702.51	657.51	611.51	565.51	520.51
5,360	5,400	985.57	939.57	894.57	848.57	802.57	757.57	711.57	666.57	620.57	574.57	529.57
5,400	5,440	994.63	948.63	903.63	857.63	811.63	766.63	720.63	675.63	629.63	583.63	538.63
5,440	5,480	1,003.69	957.69	912.69	866.69	820.69	775.69	729.69	684.69	638.69	592.69	547.69
5,480	5,520	1,012.75	966.75	921.75	875.75	829.75	784.75	738.75	693.75	647.75	601.75	556.75
5,520	5,560	1,021.81	975.81	930.81	884.81	838.81	793.81	747.81	702.81	656.81	610.81	565.81
5,560	5,600	1,030.87	984.87	939.87	893.87	847.87	802.87	756.87	711.87	665.87	619.87	574.87
5,600	5,640	1,039.93	993.93	948.93	902.93	856.93	811.93	765.93	720.93	674.93	628.93	583.93
5,640	5,680	1,048.99	1,002.99	957.99	911.99	865.99	820.99	774.99	729.99	683.99	637.99	592.99
5,680	5,720	1,058.05	1,012.05	967.05	921.05	875.05	830.05	784.05	739.05	693.05	647.05	602.05
5,720	5,760	1,067.11	1,021.11	976.11	930.11	884.11	839.11	793.11	748.11	702.11	656.11	611.11
5,760	5,800	1,076.17	1,030.17	985.17	939.17	893.17	848.17	802.17	757.17	711.17	665.17	620.17
5,800	5,840	1,085.23	1,039.23	994.23	948.23	902.23	857.23	811.23	766.23	720.23	674.23	629.23

$5,840 and over	Do not use this table. See page 49 for instructions.

SINGLE Persons—DAILY Payroll Period (For Wages Paid Through December 2009)


And 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, social security, and Medicare taxes to be withheld is—
$0	$12	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
12	15	$1.03	$1.03	$1.03	$1.03	$1.03	$1.03	$1.03	$1.03	$1.03	$1.03	$1.03
15	18	1.26	1.26	1.26	1.26	1.26	1.26	1.26	1.26	1.26	1.26	1.26
18	21	1.49	1.49	1.49	1.49	1.49	1.49	1.49	1.49	1.49	1.49	1.49
21	24	1.72	1.72	1.72	1.72	1.72	1.72	1.72	1.72	1.72	1.72	1.72
24	27	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95
27	30	2.18	2.18	2.18	2.18	2.18	2.18	2.18	2.18	2.18	2.18	2.18
30	33	2.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41
33	36	3.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64
36	39	3.87	2.87	2.87	2.87	2.87	2.87	2.87	2.87	2.87	2.87	2.87
39	42	4.10	3.10	3.10	3.10	3.10	3.10	3.10	3.10	3.10	3.10	3.10
42	45	5.33	3.33	3.33	3.33	3.33	3.33	3.33	3.33	3.33	3.33	3.33
45	48	5.56	3.56	3.56	3.56	3.56	3.56	3.56	3.56	3.56	3.56	3.56
48	51	6.79	4.79	3.79	3.79	3.79	3.79	3.79	3.79	3.79	3.79	3.79
51	54	7.02	5.02	4.02	4.02	4.02	4.02	4.02	4.02	4.02	4.02	4.02
54	57	8.25	5.25	4.25	4.25	4.25	4.25	4.25	4.25	4.25	4.25	4.25
57	60	8.48	6.48	4.48	4.48	4.48	4.48	4.48	4.48	4.48	4.48	4.48
60	63	8.70	6.70	5.70	4.70	4.70	4.70	4.70	4.70	4.70	4.70	4.70
63	66	9.93	7.93	5.93	4.93	4.93	4.93	4.93	4.93	4.93	4.93	4.93
66	69	10.16	8.16	6.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16
69	72	11.39	9.39	7.39	5.39	5.39	5.39	5.39	5.39	5.39	5.39	5.39
72	75	11.62	9.62	7.62	5.62	5.62	5.62	5.62	5.62	5.62	5.62	5.62
75	78	12.85	10.85	8.85	6.85	5.85	5.85	5.85	5.85	5.85	5.85	5.85
78	81	13.08	11.08	9.08	7.08	6.08	6.08	6.08	6.08	6.08	6.08	6.08
81	84	14.31	12.31	9.31	7.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31
84	87	14.54	12.54	10.54	8.54	6.54	6.54	6.54	6.54	6.54	6.54	6.54
87	90	15.77	12.77	10.77	8.77	6.77	6.77	6.77	6.77	6.77	6.77	6.77
90	93	16.00	14.00	12.00	10.00	8.00	7.00	7.00	7.00	7.00	7.00	7.00
93	96	16.23	14.23	12.23	10.23	8.23	7.23	7.23	7.23	7.23	7.23	7.23
96	99	17.46	15.46	13.46	11.46	8.46	7.46	7.46	7.46	7.46	7.46	7.46
99	102	17.69	15.69	13.69	11.69	9.69	7.69	7.69	7.69	7.69	7.69	7.69
102	105	18.92	16.92	14.92	11.92	9.92	8.92	7.92	7.92	7.92	7.92	7.92
105	108	19.15	17.15	15.15	13.15	11.15	9.15	8.15	8.15	8.15	8.15	8.15
108	111	20.38	18.38	15.38	13.38	11.38	9.38	8.38	8.38	8.38	8.38	8.38
111	114	20.61	18.61	16.61	14.61	12.61	10.61	8.61	8.61	8.61	8.61	8.61
114	117	21.84	18.84	16.84	14.84	12.84	10.84	8.84	8.84	8.84	8.84	8.84
117	120	22.07	20.07	18.07	16.07	14.07	11.07	10.07	9.07	9.07	9.07	9.07
120	123	22.29	20.29	18.29	16.29	14.29	12.29	10.29	9.29	9.29	9.29	9.29
123	126	23.52	21.52	19.52	17.52	14.52	12.52	10.52	9.52	9.52	9.52	9.52
126	129	23.75	21.75	19.75	17.75	15.75	13.75	11.75	9.75	9.75	9.75	9.75
129	132	24.98	22.98	20.98	17.98	15.98	13.98	11.98	9.98	9.98	9.98	9.98
132	135	25.21	23.21	21.21	19.21	17.21	15.21	13.21	11.21	10.21	10.21	10.21
135	138	26.44	24.44	22.44	19.44	17.44	15.44	13.44	11.44	10.44	10.44	10.44
138	141	26.67	24.67	22.67	20.67	18.67	16.67	14.67	11.67	10.67	10.67	10.67
141	144	27.90	25.90	22.90	20.90	18.90	16.90	14.90	12.90	10.90	10.90	10.90
144	147	29.13	26.13	24.13	22.13	20.13	18.13	15.13	13.13	12.13	11.13	11.13
147	150	29.36	26.36	24.36	22.36	20.36	18.36	16.36	14.36	12.36	11.36	11.36
150	153	30.59	27.59	25.59	23.59	21.59	18.59	16.59	14.59	12.59	11.59	11.59
153	156	31.82	27.82	25.82	23.82	21.82	19.82	17.82	15.82	13.82	11.82	11.82
156	159	33.05	29.05	27.05	25.05	22.05	20.05	18.05	16.05	14.05	12.05	12.05
159	162	33.28	30.28	27.28	25.28	23.28	21.28	19.28	17.28	14.28	13.28	12.28
162	165	34.51	31.51	28.51	25.51	23.51	21.51	19.51	17.51	15.51	13.51	12.51
165	168	35.74	31.74	28.74	26.74	24.74	22.74	20.74	17.74	15.74	13.74	12.74
168	171	36.97	32.97	29.97	26.97	24.97	22.97	20.97	18.97	16.97	14.97	12.97
171	174	37.20	34.20	30.20	28.20	26.20	24.20	21.20	19.20	17.20	15.20	13.20
174	177	38.43	35.43	31.43	28.43	26.43	24.43	22.43	20.43	18.43	16.43	14.43
177	180	39.66	35.66	32.66	29.66	27.66	24.66	22.66	20.66	18.66	16.66	14.66
180	183	40.88	36.88	33.88	29.88	27.88	25.88	23.88	21.88	19.88	17.88	14.88
183	186	41.11	38.11	34.11	31.11	28.11	26.11	24.11	22.11	20.11	18.11	16.11
186	189	42.34	39.34	35.34	32.34	29.34	27.34	25.34	23.34	21.34	18.34	16.34
189	192	43.57	39.57	36.57	32.57	29.57	27.57	25.57	23.57	21.57	19.57	17.57
192	195	44.80	40.80	37.80	33.80	30.80	28.80	26.80	24.80	21.80	19.80	17.80
195	198	45.03	42.03	38.03	35.03	31.03	29.03	27.03	25.03	23.03	21.03	19.03
198	201	46.26	43.26	39.26	36.26	32.26	30.26	28.26	25.26	23.26	21.26	19.26
201	204	47.49	43.49	40.49	36.49	33.49	30.49	28.49	26.49	24.49	22.49	20.49
204	207	48.72	44.72	41.72	37.72	34.72	31.72	28.72	26.72	24.72	22.72	20.72
207	210	48.95	45.95	41.95	38.95	34.95	31.95	29.95	27.95	25.95	23.95	20.95
210	213	50.18	47.18	43.18	40.18	36.18	33.18	30.18	28.18	26.18	24.18	22.18
213	216	51.41	47.41	44.41	40.41	37.41	33.41	31.41	29.41	27.41	24.41	22.41
216	219	52.64	48.64	45.64	41.64	38.64	34.64	31.64	29.64	27.64	25.64	23.64
$219	$222	$52.87	$49.87	$45.87	$42.87	$38.87	$35.87	$32.87	$30.87	$27.87	$25.87	$23.87
222	225	54.10	51.10	47.10	44.10	40.10	37.10	33.10	31.10	29.10	27.10	25.10
225	228	55.33	51.33	48.33	44.33	41.33	37.33	34.33	31.33	29.33	27.33	25.33
228	231	56.56	52.56	49.56	45.56	42.56	38.56	35.56	32.56	30.56	28.56	26.56
231	234	56.79	53.79	49.79	46.79	42.79	39.79	35.79	32.79	30.79	28.79	26.79
234	237	58.02	55.02	51.02	48.02	44.02	41.02	37.02	34.02	32.02	30.02	28.02
237	240	59.25	55.25	52.25	48.25	45.25	41.25	38.25	34.25	32.25	30.25	28.25
240	243	60.47	56.47	53.47	49.47	46.47	42.47	39.47	35.47	33.47	31.47	28.47
243	246	60.70	57.70	53.70	50.70	46.70	43.70	39.70	36.70	33.70	31.70	29.70
246	249	61.93	58.93	54.93	51.93	47.93	44.93	40.93	37.93	34.93	31.93	29.93
249	252	63.16	59.16	56.16	52.16	49.16	45.16	42.16	38.16	35.16	33.16	31.16
252	255	64.39	60.39	57.39	53.39	50.39	46.39	43.39	39.39	36.39	33.39	31.39
255	258	64.62	61.62	57.62	54.62	50.62	47.62	43.62	40.62	36.62	34.62	32.62
258	261	65.85	62.85	58.85	55.85	51.85	48.85	44.85	41.85	37.85	34.85	32.85
261	264	67.08	63.08	60.08	56.08	53.08	49.08	46.08	42.08	39.08	36.08	34.08
264	267	68.31	64.31	61.31	57.31	54.31	50.31	47.31	43.31	40.31	36.31	34.31
267	270	69.54	65.54	61.54	58.54	54.54	51.54	47.54	44.54	40.54	37.54	34.54
270	273	70.77	66.77	62.77	59.77	55.77	52.77	48.77	45.77	41.77	38.77	35.77
273	276	71.00	68.00	64.00	60.00	57.00	53.00	50.00	46.00	43.00	39.00	36.00
276	279	72.23	68.23	65.23	61.23	58.23	54.23	51.23	47.23	44.23	40.23	37.23
279	282	73.46	69.46	65.46	62.46	58.46	55.46	51.46	48.46	44.46	41.46	37.46
282	285	74.69	70.69	66.69	63.69	59.69	56.69	52.69	49.69	45.69	42.69	38.69
285	288	75.92	71.92	67.92	63.92	60.92	56.92	53.92	49.92	46.92	42.92	39.92
288	291	77.15	73.15	69.15	65.15	62.15	58.15	55.15	51.15	48.15	44.15	41.15
291	294	78.38	74.38	70.38	66.38	62.38	59.38	55.38	52.38	48.38	45.38	41.38
294	297	78.61	74.61	71.61	67.61	63.61	60.61	56.61	53.61	49.61	46.61	42.61
297	300	79.84	75.84	71.84	67.84	64.84	60.84	57.84	53.84	50.84	46.84	43.84
300	303	81.06	77.06	73.06	69.06	66.06	62.06	59.06	55.06	52.06	48.06	45.06
303	306	82.29	78.29	74.29	70.29	66.29	63.29	59.29	56.29	52.29	49.29	45.29
306	309	83.52	79.52	75.52	71.52	67.52	64.52	60.52	57.52	53.52	50.52	46.52
309	312	84.75	80.75	76.75	72.75	68.75	64.75	61.75	57.75	54.75	50.75	47.75
312	315	84.98	80.98	77.98	73.98	69.98	65.98	62.98	58.98	55.98	51.98	48.98
315	318	86.21	82.21	78.21	74.21	71.21	67.21	63.21	60.21	56.21	53.21	49.21
318	321	87.44	83.44	79.44	75.44	71.44	68.44	64.44	61.44	57.44	54.44	50.44
321	324	88.67	84.67	80.67	76.67	72.67	68.67	65.67	61.67	58.67	54.67	51.67
324	327	89.90	85.90	81.90	77.90	73.90	69.90	66.90	62.90	59.90	55.90	52.90
327	330	91.13	87.13	83.13	79.13	75.13	71.13	67.13	64.13	60.13	57.13	53.13
330	333	91.36	88.36	84.36	80.36	76.36	72.36	68.36	65.36	61.36	58.36	54.36
333	336	92.59	88.59	84.59	81.59	77.59	73.59	69.59	65.59	62.59	58.59	55.59
336	339	93.82	89.82	85.82	81.82	77.82	73.82	70.82	66.82	63.82	59.82	56.82
339	341	95.01	91.01	87.01	83.01	79.01	75.01	71.01	68.01	64.01	61.01	57.01
341	343	95.16	91.16	88.16	84.16	80.16	76.16	72.16	68.16	65.16	61.16	58.16
343	345	96.32	92.32	88.32	84.32	80.32	76.32	72.32	69.32	65.32	62.32	58.32
345	347	97.47	93.47	89.47	85.47	81.47	77.47	73.47	69.47	66.47	62.47	59.47
347	349	97.62	93.62	89.62	85.62	81.62	77.62	73.62	70.62	66.62	63.62	59.62
349	351	98.78	94.78	90.78	86.78	82.78	78.78	74.78	70.78	67.78	63.78	60.78
351	353	98.93	94.93	90.93	86.93	82.93	79.93	75.93	71.93	67.93	64.93	60.93
353	355	100.08	96.08	92.08	88.08	84.08	80.08	76.08	72.08	69.08	65.08	62.08
355	357	100.23	96.23	92.23	89.23	85.23	81.23	77.23	73.23	69.23	66.23	62.23
357	359	101.39	97.39	93.39	89.39	85.39	81.39	77.39	73.39	70.39	66.39	63.39
359	361	101.54	98.54	94.54	90.54	86.54	82.54	78.54	74.54	70.54	67.54	63.54
361	363	102.69	98.69	94.69	90.69	86.69	82.69	78.69	74.69	71.69	67.69	64.69
363	365	103.85	99.85	95.85	91.85	87.85	83.85	79.85	75.85	71.85	68.85	64.85
365	367	104.00	100.00	96.00	92.00	88.00	84.00	81.00	77.00	73.00	69.00	66.00
367	369	105.15	101.15	97.15	93.15	89.15	85.15	81.15	77.15	73.15	70.15	66.15
369	371	105.31	101.31	97.31	93.31	90.31	86.31	82.31	78.31	74.31	70.31	67.31
371	373	106.46	102.46	98.46	94.46	90.46	86.46	82.46	78.46	74.46	71.46	67.46
373	375	106.61	102.61	98.61	95.61	91.61	87.61	83.61	79.61	75.61	71.61	68.61
375	377	107.76	103.76	99.76	95.76	91.76	87.76	83.76	79.76	75.76	72.76	68.76
377	379	107.92	104.92	100.92	96.92	92.92	88.92	84.92	80.92	76.92	72.92	69.92
379	381	109.07	105.07	101.07	97.07	93.07	89.07	85.07	82.07	78.07	74.07	70.07
381	383	110.22	106.22	102.22	98.22	94.22	90.22	86.22	82.22	78.22	74.22	71.22
383	385	110.38	106.38	102.38	98.38	94.38	91.38	87.38	83.38	79.38	75.38	71.38
385	387	111.53	107.53	103.53	99.53	95.53	91.53	87.53	83.53	79.53	75.53	72.53
387	389	111.68	107.68	103.68	99.68	96.68	92.68	88.68	84.68	80.68	76.68	72.68
389	391	112.84	108.84	104.84	100.84	96.84	92.84	88.84	84.84	80.84	76.84	73.84

$391 and over	Do not use this table. See page 49 for instructions.

MARRIED Persons—DAILY Payroll Period (For Wages Paid Through December 2009)


And 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, social security, and Medicare taxes to be withheld is—
$0	$27	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
27	30	$2.18	$2.18	$2.18	$2.18	$2.18	$2.18	$2.18	$2.18	$2.18	$2.18	$2.18
30	33	2.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41	2.41
33	36	2.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64	2.64
36	39	2.87	2.87	2.87	2.87	2.87	2.87	2.87	2.87	2.87	2.87	2.87
39	42	3.10	3.10	3.10	3.10	3.10	3.10	3.10	3.10	3.10	3.10	3.10
42	45	3.33	3.33	3.33	3.33	3.33	3.33	3.33	3.33	3.33	3.33	3.33
45	48	3.56	3.56	3.56	3.56	3.56	3.56	3.56	3.56	3.56	3.56	3.56
48	51	3.79	3.79	3.79	3.79	3.79	3.79	3.79	3.79	3.79	3.79	3.79
51	54	4.02	4.02	4.02	4.02	4.02	4.02	4.02	4.02	4.02	4.02	4.02
54	57	4.25	4.25	4.25	4.25	4.25	4.25	4.25	4.25	4.25	4.25	4.25
57	60	4.48	4.48	4.48	4.48	4.48	4.48	4.48	4.48	4.48	4.48	4.48
60	63	4.70	4.70	4.70	4.70	4.70	4.70	4.70	4.70	4.70	4.70	4.70
63	66	4.93	4.93	4.93	4.93	4.93	4.93	4.93	4.93	4.93	4.93	4.93
66	69	6.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16
69	72	6.39	5.39	5.39	5.39	5.39	5.39	5.39	5.39	5.39	5.39	5.39
72	75	6.62	5.62	5.62	5.62	5.62	5.62	5.62	5.62	5.62	5.62	5.62
75	78	7.85	5.85	5.85	5.85	5.85	5.85	5.85	5.85	5.85	5.85	5.85
78	81	8.08	6.08	6.08	6.08	6.08	6.08	6.08	6.08	6.08	6.08	6.08
81	84	8.31	7.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31
84	87	8.54	7.54	6.54	6.54	6.54	6.54	6.54	6.54	6.54	6.54	6.54
87	90	9.77	7.77	6.77	6.77	6.77	6.77	6.77	6.77	6.77	6.77	6.77
90	93	10.00	9.00	7.00	7.00	7.00	7.00	7.00	7.00	7.00	7.00	7.00
93	96	10.23	9.23	8.23	7.23	7.23	7.23	7.23	7.23	7.23	7.23	7.23
96	99	11.46	9.46	8.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46
99	102	11.69	10.69	8.69	7.69	7.69	7.69	7.69	7.69	7.69	7.69	7.69
102	105	12.92	10.92	8.92	7.92	7.92	7.92	7.92	7.92	7.92	7.92	7.92
105	108	13.15	11.15	10.15	8.15	8.15	8.15	8.15	8.15	8.15	8.15	8.15
108	111	14.38	12.38	10.38	9.38	8.38	8.38	8.38	8.38	8.38	8.38	8.38
111	114	14.61	12.61	10.61	9.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61
114	117	15.84	12.84	11.84	9.84	8.84	8.84	8.84	8.84	8.84	8.84	8.84
117	120	16.07	14.07	12.07	11.07	9.07	9.07	9.07	9.07	9.07	9.07	9.07
120	123	16.29	14.29	12.29	11.29	9.29	9.29	9.29	9.29	9.29	9.29	9.29
123	126	17.52	15.52	13.52	11.52	10.52	9.52	9.52	9.52	9.52	9.52	9.52
126	129	17.75	15.75	13.75	11.75	10.75	9.75	9.75	9.75	9.75	9.75	9.75
129	132	18.98	16.98	14.98	12.98	10.98	9.98	9.98	9.98	9.98	9.98	9.98
132	135	19.21	17.21	15.21	13.21	12.21	10.21	10.21	10.21	10.21	10.21	10.21
135	138	20.44	18.44	16.44	13.44	12.44	11.44	10.44	10.44	10.44	10.44	10.44
138	141	20.67	18.67	16.67	14.67	12.67	11.67	10.67	10.67	10.67	10.67	10.67
141	144	21.90	19.90	16.90	14.90	13.90	11.90	10.90	10.90	10.90	10.90	10.90
144	147	22.13	20.13	18.13	16.13	14.13	12.13	11.13	11.13	11.13	11.13	11.13
147	150	23.36	20.36	18.36	16.36	14.36	13.36	11.36	11.36	11.36	11.36	11.36
150	153	23.59	21.59	19.59	17.59	15.59	13.59	12.59	11.59	11.59	11.59	11.59
153	156	23.82	21.82	19.82	17.82	15.82	13.82	12.82	11.82	11.82	11.82	11.82
156	159	25.05	23.05	21.05	19.05	16.05	15.05	13.05	12.05	12.05	12.05	12.05
159	162	25.28	23.28	21.28	19.28	17.28	15.28	14.28	12.28	12.28	12.28	12.28
162	165	26.51	24.51	22.51	19.51	17.51	15.51	14.51	12.51	12.51	12.51	12.51
165	168	26.74	24.74	22.74	20.74	18.74	16.74	14.74	13.74	12.74	12.74	12.74
168	171	27.97	25.97	22.97	20.97	18.97	16.97	14.97	13.97	12.97	12.97	12.97
171	174	28.20	26.20	24.20	22.20	20.20	18.20	16.20	14.20	13.20	13.20	13.20
174	177	29.43	26.43	24.43	22.43	20.43	18.43	16.43	15.43	13.43	13.43	13.43
177	180	29.66	27.66	25.66	23.66	21.66	18.66	16.66	15.66	14.66	13.66	13.66
180	183	29.88	27.88	25.88	23.88	21.88	19.88	17.88	15.88	14.88	13.88	13.88
183	186	31.11	29.11	27.11	25.11	22.11	20.11	18.11	17.11	15.11	14.11	14.11
186	189	31.34	29.34	27.34	25.34	23.34	21.34	19.34	17.34	15.34	14.34	14.34
189	192	32.57	30.57	28.57	25.57	23.57	21.57	19.57	17.57	16.57	14.57	14.57
192	195	32.80	30.80	28.80	26.80	24.80	22.80	20.80	18.80	16.80	15.80	14.80
195	198	34.03	32.03	30.03	27.03	25.03	23.03	21.03	19.03	17.03	16.03	15.03
198	201	34.26	32.26	30.26	28.26	26.26	24.26	22.26	19.26	18.26	16.26	15.26
201	204	35.49	33.49	30.49	28.49	26.49	24.49	22.49	20.49	18.49	17.49	15.49
204	207	35.72	33.72	31.72	29.72	27.72	25.72	22.72	20.72	18.72	17.72	15.72
207	210	36.95	33.95	31.95	29.95	27.95	25.95	23.95	21.95	19.95	17.95	16.95
210	213	37.18	35.18	33.18	31.18	29.18	26.18	24.18	22.18	20.18	18.18	17.18
213	216	37.41	35.41	33.41	31.41	29.41	27.41	25.41	23.41	21.41	19.41	17.41
216	219	38.64	36.64	34.64	32.64	29.64	27.64	25.64	23.64	21.64	19.64	18.64
219	222	38.87	36.87	34.87	32.87	30.87	28.87	26.87	24.87	21.87	19.87	18.87
222	225	40.10	38.10	36.10	33.10	31.10	29.10	27.10	25.10	23.10	21.10	19.10
225	228	40.33	38.33	36.33	34.33	32.33	30.33	28.33	25.33	23.33	21.33	20.33
228	231	41.56	39.56	36.56	34.56	32.56	30.56	28.56	26.56	24.56	22.56	20.56
231	234	41.79	39.79	37.79	35.79	33.79	31.79	28.79	26.79	24.79	22.79	20.79
$234	$237	$43.02	$40.02	$38.02	$36.02	$34.02	$32.02	$30.02	$28.02	$26.02	$24.02	$22.02
237	240	43.25	41.25	39.25	37.25	35.25	32.25	30.25	28.25	26.25	24.25	22.25
240	243	43.47	41.47	39.47	37.47	35.47	33.47	31.47	29.47	27.47	25.47	22.47
243	246	44.70	42.70	40.70	38.70	35.70	33.70	31.70	29.70	27.70	25.70	23.70
246	249	44.93	42.93	40.93	38.93	36.93	34.93	32.93	30.93	28.93	25.93	23.93
249	252	46.16	44.16	42.16	39.16	37.16	35.16	33.16	31.16	29.16	27.16	25.16
252	255	46.39	44.39	42.39	40.39	38.39	36.39	34.39	32.39	29.39	27.39	25.39
255	258	47.62	45.62	43.62	40.62	38.62	36.62	34.62	32.62	30.62	28.62	26.62
258	261	47.85	45.85	43.85	41.85	39.85	37.85	35.85	32.85	30.85	28.85	26.85
261	264	49.08	47.08	44.08	42.08	40.08	38.08	36.08	34.08	32.08	30.08	28.08
264	267	49.31	47.31	45.31	43.31	41.31	39.31	36.31	34.31	32.31	30.31	28.31
267	270	50.54	47.54	45.54	43.54	41.54	39.54	37.54	35.54	33.54	31.54	28.54
270	273	50.77	48.77	46.77	44.77	42.77	39.77	37.77	35.77	33.77	31.77	29.77
273	276	51.00	49.00	47.00	45.00	43.00	41.00	39.00	37.00	35.00	32.00	30.00
276	279	52.23	50.23	48.23	46.23	43.23	41.23	39.23	37.23	35.23	33.23	31.23
279	282	52.46	50.46	48.46	46.46	44.46	42.46	40.46	38.46	35.46	33.46	31.46
282	285	53.69	51.69	49.69	46.69	44.69	42.69	40.69	38.69	36.69	34.69	32.69
285	288	53.92	51.92	49.92	47.92	45.92	43.92	41.92	38.92	36.92	34.92	32.92
288	291	55.15	53.15	50.15	48.15	46.15	44.15	42.15	40.15	38.15	36.15	34.15
291	294	55.38	53.38	51.38	49.38	47.38	45.38	42.38	40.38	38.38	36.38	34.38
294	297	56.61	53.61	51.61	49.61	47.61	45.61	43.61	41.61	39.61	37.61	35.61
297	300	57.84	54.84	52.84	50.84	48.84	45.84	43.84	41.84	39.84	37.84	35.84
300	303	59.06	55.06	53.06	51.06	49.06	47.06	45.06	43.06	41.06	39.06	36.06
303	306	59.29	56.29	54.29	52.29	49.29	47.29	45.29	43.29	41.29	39.29	37.29
306	309	60.52	57.52	54.52	52.52	50.52	48.52	46.52	44.52	42.52	39.52	37.52
309	312	61.75	57.75	55.75	52.75	50.75	48.75	46.75	44.75	42.75	40.75	38.75
312	315	62.98	58.98	55.98	53.98	51.98	49.98	47.98	45.98	42.98	40.98	38.98
315	318	63.21	60.21	57.21	54.21	52.21	50.21	48.21	46.21	44.21	42.21	40.21
318	321	64.44	61.44	57.44	55.44	53.44	51.44	49.44	46.44	44.44	42.44	40.44
321	324	65.67	61.67	58.67	55.67	53.67	51.67	49.67	47.67	45.67	43.67	41.67
324	327	66.90	62.90	59.90	56.90	54.90	52.90	49.90	47.90	45.90	43.90	41.90
327	330	67.13	64.13	60.13	57.13	55.13	53.13	51.13	49.13	47.13	45.13	42.13
330	333	68.36	65.36	61.36	58.36	56.36	53.36	51.36	49.36	47.36	45.36	43.36
333	336	69.59	65.59	62.59	58.59	56.59	54.59	52.59	50.59	48.59	45.59	43.59
336	339	70.82	66.82	63.82	59.82	56.82	54.82	52.82	50.82	48.82	46.82	44.82
339	341	71.01	68.01	64.01	61.01	58.01	56.01	54.01	52.01	49.01	47.01	45.01
341	343	72.16	68.16	65.16	61.16	58.16	56.16	54.16	52.16	50.16	48.16	45.16
343	345	72.32	69.32	65.32	62.32	58.32	56.32	54.32	52.32	50.32	48.32	46.32
345	347	73.47	69.47	66.47	62.47	59.47	57.47	55.47	52.47	50.47	48.47	46.47
347	349	73.62	70.62	66.62	63.62	59.62	57.62	55.62	53.62	51.62	48.62	46.62
349	351	74.78	70.78	67.78	63.78	60.78	57.78	55.78	53.78	51.78	49.78	47.78
351	353	74.93	71.93	67.93	64.93	60.93	58.93	55.93	53.93	51.93	49.93	47.93
353	355	76.08	72.08	69.08	65.08	62.08	59.08	57.08	55.08	52.08	50.08	48.08
355	357	76.23	73.23	69.23	66.23	62.23	59.23	57.23	55.23	53.23	51.23	49.23
357	359	77.39	73.39	70.39	66.39	63.39	59.39	57.39	55.39	53.39	51.39	49.39
359	361	77.54	74.54	70.54	67.54	63.54	60.54	58.54	56.54	53.54	51.54	49.54
361	363	78.69	74.69	71.69	67.69	64.69	60.69	58.69	56.69	54.69	52.69	49.69
363	365	78.85	75.85	71.85	68.85	64.85	61.85	58.85	56.85	54.85	52.85	50.85
365	367	80.00	76.00	73.00	69.00	66.00	62.00	60.00	57.00	55.00	53.00	51.00
367	369	80.15	77.15	73.15	70.15	66.15	63.15	60.15	58.15	56.15	53.15	51.15
369	371	81.31	77.31	74.31	70.31	67.31	63.31	60.31	58.31	56.31	54.31	52.31
371	373	81.46	78.46	74.46	71.46	67.46	64.46	60.46	58.46	56.46	54.46	52.46
373	375	82.61	78.61	75.61	71.61	68.61	64.61	61.61	59.61	56.61	54.61	52.61
375	377	82.76	79.76	75.76	72.76	68.76	65.76	61.76	59.76	57.76	55.76	53.76
377	379	83.92	79.92	76.92	72.92	69.92	65.92	62.92	59.92	57.92	55.92	53.92
379	381	84.07	81.07	77.07	74.07	70.07	67.07	63.07	61.07	58.07	56.07	54.07
381	383	85.22	81.22	78.22	74.22	71.22	67.22	64.22	61.22	59.22	57.22	54.22
383	385	85.38	82.38	78.38	75.38	71.38	68.38	64.38	61.38	59.38	57.38	55.38
385	387	86.53	82.53	79.53	75.53	72.53	68.53	65.53	61.53	59.53	57.53	55.53
387	389	86.68	83.68	79.68	76.68	72.68	69.68	65.68	62.68	60.68	57.68	55.68
389	391	87.84	83.84	80.84	76.84	73.84	69.84	66.84	62.84	60.84	58.84	56.84
391	393	87.99	84.99	80.99	77.99	73.99	70.99	66.99	63.99	60.99	58.99	56.99
393	395	89.14	85.14	82.14	78.14	75.14	71.14	68.14	64.14	61.14	59.14	57.14
395	397	89.29	86.29	82.29	79.29	75.29	72.29	68.29	65.29	62.29	60.29	58.29
397	399	90.45	86.45	83.45	79.45	76.45	72.45	69.45	65.45	62.45	60.45	58.45

$399 and over	Do not use this table. See page 49 for instructions.

Publication 15-T - Additional Material

Table of Contents

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Form W-4 (2009)

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Deductions and Adjustments Worksheet

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Notice to Employees

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Multi-Media/Back Page

Getting Help for Federal Taxes from the Federal Government

List of Popular IRS Publications

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Consumer Finance

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