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Verifying social security numbers. The Social Security Administration (SSA) no longer manually verifies social security numbers (SSNs) over the telephone. SSA now offers an automated telephone service, Telephone Number Employer Verification (TNEV), that lets employers and authorized reporting agents verify up to 10 employee names and SSNs. For more information, see Verification of social security numbers in section 1.
New procedure for withholding income taxes on wages of nonresident alien employees for 2010. The procedures for withholding income taxes on wages of nonresident alien employees have been updated to reflect the Making Work Pay credit that was enacted by the American Recovery and Reinvestment Act of 2009 (ARRA). See Withholding adjustment for nonresident aliens in section 9 of Publication 15 (Circular E), Employer's Tax Guide.
Social security and Medicare tax for 2010. Do not withhold social security tax after an employee reaches $106,800 in social security wages. There is no limit on the amount of wages subject to Medicare tax. Social security and Medicare taxes apply to the wages of household workers you pay $1,700 or more in cash.
Additional withholding on pensions for 2010. An optional procedure was developed for those making pension payments subject to withholding. The procedure is an approximate offset for the withholding reduction made to the withholding tables to reflect the Making Work Pay credit. Eligibility for the credit requires earned income, which does not include pension payments. For more information, see Publication 15 (Circular E).
COBRA premium assistance credit. A credit is allowed against employment taxes for providing COBRA premium assistance for certain involuntarily terminated employees once the employees' reduced share of the premiums has been paid. Although an individual cannot become eligible for COBRA premium assistance after December 31, 2009, the assistance can last up to 9 months so that some assistance eligible individuals may continue to receive the premium assistance during 2010. See COBRA premium assistance credit in the Introduction.
Additional employment tax information. Visit the IRS website at www.irs.gov/businesses and select the “Employment Taxes” link for a list of employment tax topics. For employment tax information by telephone, call 1-800-829-4933; or call IRS TeleTax at 1-800-829-4477 for recorded information by topic.
Disregarded entities and qualified subchapter S subsidiaries (QSubs). The IRS has published final Regulations section 301.7701-2(c)(2)(iv) under which QSubs and eligible single-owner disregarded entities are treated as separate entities for employment tax purposes. For more information, see Publication 15 (Circular E).
Differential wage payments. Qualified differential wage payments made to former employees serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or Federal Unemployment Tax Act (FUTA) taxes. For more information, see Publication 15 (Circular E).
Change of address. If you changed your business mailing address or business location, notify the IRS by filing Form 8822, Change of Address. For information on how to change your address for deposit coupons, see Making deposits with FTD coupons in section 7.
Electronic payment. Now, more than ever before, businesses can enjoy the benefits of paying their taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier.Spend less time and worry on taxes and more time running your business. Use Electronic Federal Tax Payment System (EFTPS) to your benefit.For EFTPS, visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477 (business) or 1-800-316-6541 (individual).Use the electronic options available from IRS and make filing and paying taxes easier. For more information, see Publication 966, The Secure Way to Pay Your Federal Taxes.
Credit and debit card payments. You can use your American Express® Card, Discover® Card, MasterCard® card, Visa® card, or debit card to pay the balance due shown on Form 943. To pay by credit or debit card, call the toll-free number or visit the website of any service provider listed below. You will be charged a convenience fee for this service. You can find out the amount of the fee by calling below or visiting the website.Federal tax deposits cannot be paid by credit or debit cards. For more information, see Publication 3611, Electronic Payments.
When you hire a new employee. Ask each new employee to complete the 2010 Form W-4, Employee's Withholding Allowance Certificate, or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. See section 1 for more information.
Eligibility for employment. You must verify that each new employee is legally eligible to work in the United States. This includes completing the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. You can get the form from USCIS offices or by calling 1-800-870-3676. Contact the USCIS at 1-800-375-5283, or visit the USCIS website at
www.uscis.gov for more information.
New hire reporting. You are required to report any new employee to a designated state new-hire registry. Many states accept a copy of Form W-4 with employer information added. Call the Office of Child Support Enforcement at 202-401-9267 (not toll free), or visit its website at
www.acf.hhs.gov/programs/cse/newhire for more information.
Forms in Spanish. You can provide Formulario W-4(SP) in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). You may also provide Formulario W-5(SP), Certificado del Pago por Adelantado del Crédito por Ingreso del Trabajo, in place of Form W-5, Earned Income Credit Advance Payment Certificate.For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification.References in this publication to Form W-4, Form W-5, or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP), Formulario W-5(SP), or
Formulario W-9(SP).
Information returns. You may be required to file information returns to report certain types of payments made during the year. For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. For details about filing Forms 1099 and for information about required electronic filing, see the 2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G) for general information and the separate, specific instructions for each information return that you file (for example, 2010 Instructions for Form 1099-MISC). Do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2.See the separate Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. If you file 250 or more Forms W-2, you must file them electronically. SSA will not accept Forms W-2 and W-3 filed on any magnetic media.
Information reporting call site. The IRS operates a centralized call site to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free) or 304-263-8700 (not toll free). Hearing-impaired individuals may use the TTY/TDD service at 304-267-3367 (not toll free). The call site can also be reached by email at
mccirp@irs.gov.
Private delivery services. You can use certain private delivery services designated by the IRS to send tax returns and payments. The list includes only the following.
Your private delivery service can tell you how to get written proof of the mailing date. Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
Web-based application for an employer identification number (EIN). You can apply for an employer identification number (EIN) online by visiting the IRS website at www.irs.gov/smallbiz and selecting “Employer ID Numbers (EINs).”
When a crew leader furnishes workers to you. Record the crew leader's name, address, and EIN. See sections 2, 10, and 11.
Contacting your Taxpayer Advocate. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.You can contact TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service – Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.
The following are important dates and responsibilities. See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Also see Publication 509, Tax Calendars.
If any date shown below falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. For any due date, you will meet the “file” or “furnish” requirement if the form is properly addressed and mailed First-Class or sent by an IRS-designated delivery service by the due date. See Private delivery services, earlier.By January 31.
By February 15. Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year.
On February 16. Begin withholding federal income tax for any employee who previously claimed exemption from federal income tax withholding but has not given you a new Form W-4 for the current year. If the employee does not give you a new Form W-4, withhold as if he or she is single, with zero withholding allowances. The Form W-4 previously given to you claiming exemption is now expired. See section 5 for more information. However, if you have an earlier Form W-4 for this employee that is valid, withhold based on the earlier Form W-4.
By February 28.
By March 31. File electronic Forms W-2 and 1099. File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at
www.socialsecurity.gov/employer.
By April 30, July 31, October 31, and January 31. Deposit FUTA taxes. Deposit FUTA tax if the undeposited amount is over $500.
Before December 1. Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year.
On December 31. Form W-5, Earned Income Credit Advance Payment Certificate, expires. Eligible employees who want to receive advance payments of the earned income credit for the next year must give you a new Form W-5.
This publication is for employers of agricultural workers (farmworkers). It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940.
If you have nonfarm employees, see Publication 15 (Circular E), Employer's Tax Guide. If you have employees in the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation.
You can call the IRS toll free with your employment tax questions at 1-800-829-4933.
Telephone help is available using TTY/TDD equipment. You can call 1-800-829-4059 (toll free) with any question or to order forms and publications. See your tax package for the hours of operation.
If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Also, you will need the social security number (SSN) of each employee and the name of each employee as shown on the employee's social security card.
The Social Security Administration (SSA) provides several ways for employers and authorized reporting agents to verify employee social security numbers (SSNs). These services may be used for wage reporting purposes only.
When you have completed the online registration process, SSA will mail a one-time activation code to your employer. You must enter the activation code online to use SSNVS or TNEV.
Generally, employees are defined either under common law or under statutes for certain situations.
You are responsible for withholding and paying employment taxes for your employees. You are also required to file employment tax returns. These requirements do not apply to amounts that you pay to independent contractors. The rules discussed in this publication apply only to workers who are your employees.
In general, you are an employer of farmworkers if your employees:
For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage.
The table on page 25, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations.
If you are a crew leader, you are an employer of farmworkers. A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. For FUTA tax rules, see section 10.
If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. See Publication 541, Partnerships, for more details. The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees.
Cash wages that you pay to employees for farmwork are generally subject to social security and Medicare taxes. If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. FUTA tax is discussed in section 10. Cash wages include checks, money orders, etc. Do not count as cash wages the value of food, lodging, and other noncash items.
For more information on what payments are considered taxable wages, see Publication 15 (Circular E).
Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. These noncash payments are subject to social security and Medicare taxes and federal income tax withholding.
The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,700 in 2010. Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Nor do the taxes apply to housework done by your parent unless:
You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements or on wages paid to alien workers admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on a temporary basis to perform agricultural labor (that is, “H-2(A)” visa workers).
Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees.
All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met.
The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker:
Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes.
For wages paid in 2010 the social security tax rate is 6.2%, for both the employee and employer, on the first $106,800 paid to each employee. You must withhold at this rate from each employee and pay a matching amount.
The Medicare tax rate is 1.45% each for the employer and the employee on all wages. You must withhold at this rate from each employee and pay a matching amount.
Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. For details, see Publication 15-A.
Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. You may use one of several methods to determine the amount of federal income tax withholding. They are discussed in section 13.
When completing Forms W-4, nonresident aliens are required to:
When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS.
If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the notice to the employee and withhold based on the notice if any of the following apply.
After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. The modification notice may change the marital status and/or the number of withholding allowances permitted. You must withhold federal income tax based on effective date specified in the modification notice.
There are several ways to figure federal income tax withholding.
Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful.
If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4.
Supplemental wages are compensation paid to an employee in addition to the employee's regular wages. They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages.
An employee who expects to be eligible for the earned income credit (EIC) and who expects to have a qualifying child is entitled to receive EIC payments with his or her pay during the year. To get these payments, the employee must give you a properly completed Form W-5 (or Formulario W-5(SP), its Spanish translation) using either the paper form or the approved electronic format. You are required to make advance EIC payments to employees who give you a properly completed Form W-5; except that you are not required to make these payments to farmworkers paid on a daily basis.
Certain employees who do not have a qualifying child may be able to claim the EIC on their tax return. However, they cannot get advance EIC payments.
For 2010, the advance payment can be as much as $1,830. The tables that begin on page 48 reflect that limit.
You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2009 were less than $43,279 ($48,279 if married filing jointly) that they may be eligible to claim the credit for 2009. This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe.
You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording.
If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. If Form W-2 is not required, you must notify the employee by February 8, 2010.
Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld (minus any advance earned income credit payments). You must deposit by using the Electronic Federal Tax Payment System (EFTPS) or by mailing or delivering a check, money order, or cash with Form 8109, Federal Tax Deposit Coupon, to an authorized financial institution that is an authorized depositary for federal taxes. However, some employers must only deposit using EFTPS. See How To Deposit on page 16.
The credit against employment taxes for COBRA premium assistance payments you take on the 2009 Form 943 is treated as a deposit of taxes on the first day of your return period. See COBRA premium assistance credit on page 5 for more information.You may make payments with Forms 943 or 945 instead of depositing if one of the following applies.
The rules for determining when to deposit Form 943 taxes are discussed below. See section 10 for the separate rules that apply to FUTA tax. Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor.
The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. The terms identify which set of rules you must follow when you incur a tax liability.
The deposit schedule that you must use for a calendar year is determined from the total taxes (not reduced by any advance EIC payments) reported on your Form 943 (line 9) for the lookback period, discussed next.
The lookback period is the second calendar year preceding the current calendar year. For example, the lookback period for 2010 is 2008.
Rose Co. reported taxes on Form 943 as follows.
2008 — $48,000 |
2009 — $60,000 |
Rose Co. is a monthly schedule depositor for 2010 because its taxes for the lookback period ($48,000 for calendar year 2008) were not more than $50,000. However, for 2011, Rose Co. is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2009) exceeded $50,000.
An employer originally reported total tax of $45,000 for the lookback period in 2008. The employer discovered during March 2010 that the tax during the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. The total tax reported in the lookback period is still $45,000. The $10,000 adjustment is also not treated as part of the 2010 taxes.
The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. For monthly schedule depositors, the deposit period is a calendar month. The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday.
If the total tax reported on line 9 of Form 943 for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month.
Red Co. is a seasonal employer and a monthly schedule depositor. It pays wages each Friday. It paid wages during August 2010, but did not pay any wages during September. Red Co. must deposit the combined tax liabilities for the August paydays by September 15. Red Co. does not have a deposit requirement for September (that is, due by October 15) because no wages were paid in September; therefore, it did not have a tax liability for September.
You are a semiweekly schedule depositor for a calendar year if the total taxes on line 9 of Form 943 during your lookback period were more than $50,000. Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday.
Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later) applies. For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday.
Semiweekly schedule depositors must complete Form 943-A and submit it with Form 943.| IF the payday falls on a... | THEN deposit taxes by the following... |
|---|---|
| Wednesday, Thursday, and/or Friday | Wednesday |
| Saturday, Sunday, Monday, and/or Tuesday | Friday |
If a deposit is required to be made on a day that is not a banking day, the deposit is considered on time if it is made by the next banking day. In addition to federal and state bank holidays, Saturdays and Sundays are treated as nonbanking days. For example, if a deposit is required to be made on Friday, but Friday is not a banking day, the deposit is considered timely if it is made by the following Monday (if Monday is a banking day).
will always have 3 banking days to make a deposit. That is, if any of the 3 weekdays after the end of a semiweekly period is a banking holiday, you will have 1 additional banking day to deposit. For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is not a banking day, the deposit normally due on Wednesday may be made on Thursday (allowing 3 banking days to make the deposit).
If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on line 11) on any day during a deposit period, you must deposit the tax by the close of the next banking day, whether you are a monthly or a semiweekly schedule depositor.
For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Thus, $95,000 must be deposited on Friday and $10,000 must be deposited on the following Wednesday.
In addition, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. For example, Fir Co. is a semiweekly schedule depositor. On Monday, Fir Co. accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next banking day. On Tuesday, Fir Co. accumulates additional taxes of $30,000. Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule).
If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year.You are required to deposit 100% of your tax liability on or before the deposit due date. However, penalties will not be applied for depositing less than 100% if both of the following conditions are met.
The two methods of depositing employment taxes are discussed below. See Payment with return on page 14 for exceptions explaining when taxes may be paid with the tax return instead of being deposited.
You must make electronic deposits of all depository taxes (such as employment tax, excise tax, and corporate income tax) using the Electronic Federal Tax Payment System (EFTPS) in 2010 if:
New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. See When you receive your EIN on page 6 for more information.
For deposits made by EFTPS to be on time, you must initiate the transaction at least one business day before the date that the deposit is due.
For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. The number can be used as a receipt or to trace the payment.
Financial Agent
Federal Tax Deposit Processing
P.O. Box 970030
St. Louis, MO 63197.
The IRS determines if deposits are on time by the date that they are received by an authorized depositary. To be considered timely, the funds must be available to the depositary on the deposit due date before the institution's daily cutoff deadline. Contact your local depositary for information concerning check clearance and cutoff schedules. However, a deposit received by the authorized depositary after the due date will be considered timely if the taxpayer establishes that it was mailed in the United States in a properly addressed, postage prepaid envelope at least 2 days before the due date. If you are required to deposit any taxes more than once a month, any deposit of $20,000 or more must be received by the authorized depositary by its due date to be timely. See section 7502(e)(3) for more information.
For your records, a stub is provided with each FTD coupon in the coupon book. The FTD coupon itself will not be returned. It is used to credit your account. Your cancelled check, bank receipt, or money order receipt is your deposit record.
Penalties may apply if you do not make required deposits on time, if you make deposits for less than the required amount, or if you do not use EFTPS when required. The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return.
For amounts not properly deposited or not deposited on time, the penalty rates are shown next.
| Penalty | Charged for... |
|---|---|
| 2% | Deposits made 1 to 5 days late. |
| 5% | Deposits made 6 to 15 days late. |
| 10% | Deposits made 16 or more days late. Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. |
| 10% | Deposits made at an unauthorized financial institution, paid directly to the IRS, or paid with your tax return. But see Depositing without an EIN , earlier, and Payment with return on page 14 for exceptions. |
| 10% | Amounts subject to electronic deposit requirements but not deposited using EFTPS. |
| 15% | Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. |
Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability.
Cedar, Inc., is required to make a deposit of $1,000 on June 15 and $1,500 on July 15. It does not make the deposit on June 15. On July 15, Cedar, Inc., deposits $2,000. Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the July 15 deposit and the remaining $500 is applied to the June deposit. Accordingly, $500 of the June 15 liability remains undeposited. The penalty on this underdeposit will apply as explained above.
If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules.
If a deposit is due, deposit the Form 941/944 taxes and the Form 943 taxes with separate FTD coupons, or by making separate EFTPS deposits. For example, if you are a monthly schedule depositor for both Forms 941/944 and 943 taxes and your tax liability at the end of June is $1,500 reportable on Form 941/944 and $1,200 reportable on Form 943, deposit both amounts by July 15. Use one FTD coupon to deposit the $1,500 of Form 941/944 taxes and another FTD coupon to deposit the $1,200 of Form 943 taxes.
You must file Form 943 for each calendar year beginning with the first year that you pay $2,500 or more for farmwork or you employ a farmworker who meets the $150 test explained in section 4. Do not report these wages on
Form 941 or Form 944.
After you file your first return, each year the IRS will send you a Form 943 preaddressed with your name, address, and EIN. If you do not receive the preaddressed form, request a blank form from the IRS. If you use a blank form, show your name and EIN exactly as they appeared on previous returns.
There are two types of adjustments: current year adjustments and prior year adjustments to correct errors. See the Instructions for Form 943 and the Instructions for Form 943-X for more information on how to report these adjustments.
In certain cases, amounts reported as social security and Medicare taxes on lines 3 and 5 of Form 943 must be adjusted to arrive at your correct tax liability. The most common situation involves differences in cents totals due to rounding. Other situations when current year adjustments may be necessary include third-party sick pay, group-term life insurance for former employees, and the uncollected employee share of social security and Medicare taxes on tips. See Publication 15 (Circular E) for more information on these adjustments.
If you withhold an incorrect amount of federal income tax from an employee, you may adjust the amount withheld in later pay periods during the same year to compensate for the error.
If you discover an error on a previously filed Form 943 after December 31, 2008, make the correction using Form 943-X. (Do not use Form 941c.) For errors discovered prior to January 1, 2009, see Prior Year Adjustments (Errors Discovered Before January 1, 2009) in the 2009 Publication 51 (Circular A). File a separate Form 943-X for each prior year you are correcting. File Form 943-X separately. Do not attach Form 943-X to your current period Form 943. You must explain your error on Form 943-X, indicate when the error was discovered, and provide the applicable certifications.
When you discover that you underreported tax on a previously filed return, you must file Form 943-X no later than the due date of the return for the period during which you discovered the error. Pay the amount you owe when you file. For example, you discover on June 15, 2010, that you underreported $10,000 of social security and Medicare wages on your 2009 Form 943. You owe $1,530 on the 2009 Form 943. To qualify for an interest-free adjustment, you must file Form 943-X by January 31, 2011, and pay $1,530 when you file. For more information, see the Instructions for Form 943-X or visit the IRS website at www.irs.gov and enter keywords Correcting Employment Taxes.
If you withheld no federal income, social security, or Medicare taxes or less than the correct amount from an employee's wages, you can make it up from future pay to that employee. But you are the one who owes the underpayment. Reimbursement is a matter for settlement between you and the employee. Underwithheld federal income tax must be recovered from the employee on or before the last day of the calendar year.
For additional information about the new procedure for adjusting employment taxes, get the Instructions for Form 943-X or visit the IRS website at www.irs.gov and enter keywords Correcting Employment Taxes. Also see Treasury Decision 9405, 2008-32 I.R.B. 293, available at http://www.irs.gov/irb/2008-32_IRB/ar13.html.
Note. Continue to make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 943.
The Federal Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs. Most employers pay both a federal and a state unemployment tax. A list of state unemployment agencies, including web addresses and phone numbers, is available in the Instructions for Form 940. Only the employer pays FUTA tax; it is not withheld from the employees' wages. For more information, see the Instructions for Form 940.
For 2010, you must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, if you:
To determine whether you meet either test above, you must count wages paid to aliens admitted on a temporary basis to the United States to perform farmwork, also known as “H-2(A)” visa workers. However, wages paid to “H-2(A)” visa workers are not subject to the FUTA tax.
Generally, farmworkers supplied by a crew leader are considered employees of the farm operator for purposes of the FUTA tax unless (a) the crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act, or (b) substantially all of the workers supplied by the crew leader operate or maintain tractors, harvesting or crop-dusting machines, or other machines provided by the crew leader. Therefore, if (a) or (b) applies, the farmworkers are generally employees of the crew leader.
You must deposit FUTA tax with an authorized financial institution. If you are subject to the electronic deposit requirements, you must use EFTPS. See section 7 for more information on deposits. The deposit rules for FUTA tax are different from those for income, social security, and Medicare taxes. See Deposit rules for FUTA tax , later.
Every employer subject to employment taxes must keep all related records available for inspection for at least 4 years after the due date for the return period to which the records relate, or the date the taxes are paid, whichever is later. You may keep the records in whatever form you choose.
Keep a record of the following information.
Keep copies of the following documents.
If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. If the crew leader has no permanent mailing address, record his or her present address.
When there are discrepancies between amounts reported on Form 943 filed with the IRS and Forms W-2 and W-3 filed with the SSA, the IRS must contact you to resolve the discrepancies.
To help reduce discrepancies:
To reduce the discrepancies between amounts reported on Forms W-2, W-3, and 943:
Amounts reported on Forms W-2, W-3, and 943 may not match for valid reasons. If they do not match, you should determine that the reasons are valid. Keep your reconciliation so that you will have a record of why amounts did not match in case there are inquiries from the IRS or the SSA.
There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method and the percentage method.
Under the wage bracket method, find the proper table (on pages 28 through 47) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal income tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.
If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described later. Be sure to reduce wages by the amount of total withholding allowances (shown in the table on page 23) before using the percentage method tables on pages 26 and 27.
To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.
If you do not want to use the wage bracket tables on pages 28 through 47 to figure how much federal income tax to withhold, you can use the percentage method based on the table on this page and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the federal income tax to withhold under the percentage method.
| Payroll Period | One Withholding Allowance |
|---|---|
| Weekly | $70.19 |
| Biweekly | 140.38 |
| Semimonthly | 152.08 |
| Monthly | 304.17 |
| Quarterly | 912.50 |
| Semiannually | 1,825.00 |
| Annually | 3,650.00 |
| Daily or Miscellaneous (each day of the payroll period) | 14.04 |
An unmarried employee is paid $600 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows:
| 1. | Total wage payment | $600.00 | |
| 2. | One allowance | $70.19 | |
| 3. | Allowances claimed on Form W-4 | 2 | |
| 4. | Multiply line 2 by line 3 | $140.38 | |
| 5. | Amount subject to withholding (subtract line 4 from line 1) | $459.62 | |
| 6. | Tax to be withheld on $459.62 from Table 1—single person, page 26 | $47.34 |
.
To figure the federal income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.
Figure the federal income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $14,600 (the value of four withholding allowances annually) for a balance of $37,400. Using column (b) of
Table 7—Annual Payroll Period on page 27, the annual federal income tax withholding is $3,010.00. Divide the annual amount by 52. The weekly federal income tax to withhold is $57.88.
Rather than the Percentage Method or Wage Bracket Method described earlier, you can use an alternative method to withhold federal income tax. Section 9 of
Publication 15-A describes these alternative methods.
To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained later. With either method, the number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. See section 6 for an explanation of the advance EIC.
If you use the wage bracket tables on pages 50 through 56, figure the advance EIC payment as follows.
Find the employee's gross wages before any deductions using the appropriate table. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.
If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage computation based on the appropriate rate table.
Find the employee's gross wages before any deductions in the appropriate table on page 48 or 49. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.
| Type of employment | Income Tax Withholding, Social Security, and Medicare | Federal Unemployment Tax |
|---|---|---|
| Farm Employment Includes: | ||
| 1. Cultivating soil; raising or harvesting any agricultural or horticultural commodity; the care of livestock, poultry, bees, fur-bearing animals, or wildlife. | Taxable if $150 test or $2,500 test is met. See section 4. | Taxable if either test in section 10 is met. |
| 2. Work on a farm if major farm duties are in management or maintenance, etc., of farm tools or equipment or salvaging timber, or clearing brush or other debris, left by hurricane. | ||
| 3. Work in connection with the production and harvesting of turpentine and other oleoresinous products. | ||
| 4. Cotton ginning. | ||
| 5. Operating or maintenance of ditches, reservoirs, canals, or waterways used only for supplying or storing water for farming purposes and not owned or operated for profit. | ||
| 6. Processing, packaging, etc., any commodity in its unmanufactured state if employed by farm operator who produced over half of commodity processed or by group of up to 20 unincorporated farm operators if they produced all the commodity. | ||
| 7. Hatching poultry on a farm.* | ||
| 8. Production or harvesting of maple syrup. | ||
| Farm Employment Does Not Include: | ||
| 1. Handling or processing commodities after delivery to terminal market for commercial canning or freezing. | Taxable under general employment rules. Farm rules do not apply. | Taxable under general FUTA rules. Farm rules do not apply. |
| 2. Operating or maintenance of ditches, canals, reservoirs or waterways not meeting tests in (5) above. | ||
| 3. Processing, packaging, delivering, etc., any commodity in its unmanufactured state if group of farm operators do not meet the tests in (6) above. | ||
| 4. Household employment. | ||
| Special Employment Situations: | ||
| 1. Services not in the course of employer's trade or business on farm operated for profit (cash payments only). | Taxable if $150 test or $2,500 test is met (see section 4), unless performed by parent employed by child. | Taxable only if $50 or more is paid in a quarter and employee works on 24 or more different days in current or prior quarter. |
| 2. Workers admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on a temporary basis to perform agricultural labor (“H-2(A)” workers). | Exempt. | Exempt. |
| 3. Family employment. | Exempt for employer's child under age 18, but counted for $150 test or $2,500 test. Taxable for spouse of employer. | Exempt if services performed by employer's parent or spouse or by employer's child under age 21. |
| *Hatching poultry off the farm is not considered farmwork for Income Tax Withholding, Social Security, and Medicare. It is considered farmwork for federal unemployment tax. |
(For Wages Paid in 2010) |
| 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 $116 | $0 | Not over $264 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $116 | —$200 | 10% | —$116 | $264 | —$471 | 10% | —$264 | ||
| $200 | —$693 | $8.40 plus 15% | —$200 | $471 | —$1,457 | $20.70 plus 15% | —$471 | ||
| $693 | —$1,302 | $82.35 plus 25% | —$693 | $1,457 | —$1,809 | $168.60 plus 25% | —$1,457 | ||
| $1,302 | —$1,624 | $234.60 plus 27% | —$1,302 | $1,809 | —$2,386 | $256.60 plus 27% | —$1,809 | ||
| $1,624 | —$1,687 | $321.54 plus 30% | —$1,624 | $2,386 | —$2,789 | $412.39 plus 25% | —$2,386 | ||
| $1,687 | —$3,344 | $340.44 plus 28% | —$1,687 | $2,789 | —$4,173 | $513.14 plus 28% | —$2,789 | ||
| $3,344 | —$7,225 | $804.40 plus 33% | —$3,344 | $4,173 | —$7,335 | $900.66 plus 33% | —$4,173 | ||
| $7,225 | $2,085.13 plus 35% | —$7,225 | $7,335 | $1,944.12 plus 35% | —$7,335 | ||||
| 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 $233 | $0 | Not over $529 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $233 | —$401 | 10% | —$233 | $529 | —$942 | 10% | —$529 | ||
| $401 | —$1,387 | $16.80 plus 15% | —$401 | $942 | —$2,913 | $41.30 plus 15% | —$942 | ||
| $1,387 | —$2,604 | $164.70 plus 25% | —$1,387 | $2,913 | —$3,617 | $336.95 plus 25% | —$2,913 | ||
| $2,604 | —$3,248 | $468.95 plus 27% | —$2,604 | $3,617 | —$4,771 | $512.95 plus 27% | —$3,617 | ||
| $3,248 | —$3,373 | $642.83 plus 30% | —$3,248 | $4,771 | —$5,579 | $824.53 plus 25% | —$4,771 | ||
| $3,373 | —$6,688 | $680.33 plus 28% | —$3,373 | $5,579 | —$8,346 | $1,026.53 plus 28% | —$5,579 | ||
| $6,688 | —$14,450 | $1,608.53 plus 33% | —$6,688 | $8,346 | —$14,669 | $1,801.29 plus 33% | —$8,346 | ||
| $14,450 | $4,169.99 plus 35% | —$14,450 | $14,669 | $3,887.88 plus 35% | —$14,669 | ||||
| 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 $252 | $0 | Not over $573 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $252 | —$434 | 10% | —$252 | $573 | —$1,021 | 10% | —$573 | ||
| $434 | —$1,502 | $18.20 plus 15% | —$434 | $1,021 | —$3,156 | $44.80 plus 15% | —$1,021 | ||
| $1,502 | —$2,821 | $178.40 plus 25% | —$1,502 | $3,156 | —$3,919 | $365.05 plus 25% | —$3,156 | ||
| $2,821 | —$3,519 | $508.15 plus 27% | —$2,821 | $3,919 | —$5,169 | $555.80 plus 27% | —$3,919 | ||
| $3,519 | —$3,654 | $696.61 plus 30% | —$3,519 | $5,169 | —$6,044 | $893.30 plus 25% | —$5,169 | ||
| $3,654 | —$7,246 | $737.11 plus 28% | —$3,654 | $6,044 | —$9,042 | $1,112.05 plus 28% | —$6,044 | ||
| $7,246 | —$15,654 | $1,742.87 plus 33% | —$7,246 | $9,042 | —$15,892 | $1,951.49 plus 33% | —$9,042 | ||
| $15,654 | $4,517.51 plus 35% | —$15,654 | $15,892 | $4,211.99 plus 35% | —$15,892 | ||||
| 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 $504 | $0 | Not over $1,146 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $504 | —$869 | 10% | —$504 | $1,146 | —$2,042 | 10% | —$1,146 | ||
| $869 | —$3,004 | $36.50 plus 15% | —$869 | $2,042 | —$6,313 | $89.60 plus 15% | —$2,042 | ||
| $3,004 | —$5,642 | $356.75 plus 25% | —$3,004 | $6,313 | —$7,838 | $730.25 plus 25% | —$6,313 | ||
| $5,642 | —$7,038 | $1,016.25 plus 27% | —$5,642 | $7,838 | —$10,338 | $1,111.50 plus 27% | —$7,838 | ||
| $7,038 | —$7,308 | $1,393.17 plus 30% | —$7,038 | $10,338 | —$12,088 | $1,786.50 plus 25% | —$10,338 | ||
| $7,308 | —$14,492 | $1,474.17 plus 28% | —$7,308 | $12,088 | —$18,083 | $2,224.00 plus 28% | —$12,088 | ||
| $14,492 | —$31,308 | $3,485.69 plus 33% | —$14,492 | $18,083 | —$31,783 | $3,902.60 plus 33% | —$18,083 | ||
| $31,308 | $9,034.97 plus 35% | —$31,308 | $31,783 | $8,423.60 plus 35% | —$31,783 |
(For Wages Paid in 2010) |
| 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 $1,513 | $0 | Not over $3,438 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $1,513 | —$2,606 | 10% | —$1,513 | $3,438 | —$6,125 | 10% | —$3,438 | ||
| $2,606 | —$9,013 | $109.30 plus 15% | —$2,606 | $6,125 | —$18,938 | $268.70 plus 15% | —$6,125 | ||
| $9,013 | —$16,925 | $1,070.35 plus 25% | —$9,013 | $18,938 | —$23,513 | $2,190.65 plus 25% | —$18,938 | ||
| $16,925 | —$21,113 | $3,048.35 plus 27% | —$16,925 | $23,513 | —$31,013 | $3,334.40 plus 27% | —$23,513 | ||
| $21,113 | —$21,925 | $4,179.11 plus 30% | —$21,113 | $31,013 | —$36,263 | $5,359.40 plus 25% | —$31,013 | ||
| $21,925 | —$43,475 | $4,422.71 plus 28% | —$21,925 | $36,263 | —$54,250 | $6,671.90 plus 28% | —$36,263 | ||
| $43,475 | —$93,925 | $10,456.71 plus 33% | —$43,475 | $54,250 | —$95,350 | $11,708.26 plus 33% | —$54,250 | ||
| $93,925 | $27,105.21 plus 35% | —$93,925 | $95,350 | $25,271.26 plus 35% | —$95,350 | ||||
| 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 $3,025 | $0 | Not over $6,875 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $3,025 | —$5,213 | 10% | —$3,025 | $6,875 | —$12,250 | 10% | —$6,875 | ||
| $5,213 | —$18,025 | $218.80 plus 15% | —$5,213 | $12,250 | —$37,875 | $537.50 plus 15% | —$12,250 | ||
| $18,025 | —$33,850 | $2,140.60 plus 25% | —$18,025 | $37,875 | —$47,025 | $4,381.25 plus 25% | —$37,875 | ||
| $33,850 | —$42,225 | $6,096.85 plus 27% | —$33,850 | $47,025 | —$62,025 | $6,668.75 plus 27% | —$47,025 | ||
| $42,225 | —$43,850 | $8,358.10 plus 30% | —$42,225 | $62,025 | —$72,525 | $10,718.75 plus 25% | —$62,025 | ||
| $43,850 | —$86,950 | $8,845.60 plus 28% | —$43,850 | $72,525 | —$108,500 | $13,343.75 plus 28% | —$72,525 | ||
| $86,950 | —$187,850 | $20,913.60 plus 33% | —$86,950 | $108,500 | —$190,700 | $23,416.75 plus 33% | —$108,500 | ||
| $187,850 | $54,210.60 plus 35% | —$187,850 | $190,700 | $50,542.75 plus 35% | —$190,700 | ||||
| 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 $6,050 | $0 | Not over $13,750 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $6,050 | —$10,425 | 10% | —$6,050 | $13,750 | —$24,500 | 10% | —$13,750 | ||
| $10,425 | —$36,050 | $437.50 plus 15% | —$10,425 | $24,500 | —$75,750 | $1,075.00 plus 15% | —$24,500 | ||
| $36,050 | —$67,700 | $4,281.25 plus 25% | —$36,050 | $75,750 | —$94,050 | $8,762.50 plus 25% | —$75,750 | ||
| $67,700 | —$84,450 | $12,193.75 plus 27% | —$67,700 | $94,050 | —$124,050 | $13,337.50 plus 27% | —$94,050 | ||
| $84,450 | —$87,700 | $16,716.25 plus 30% | —$84,450 | $124,050 | —$145,050 | $21,437.50 plus 25% | —$124,050 | ||
| $87,700 | —$173,900 | $17,691.25 plus 28% | —$87,700 | $145,050 | —$217,000 | $26,687.50 plus 28% | —$145,050 | ||
| $173,900 | —$375,700 | $41,827.25 plus 33% | —$173,900 | $217,000 | —$381,400 | $46,833.50 plus 33% | —$217,000 | ||
| $375,700 | $108,421.25 plus 35% | —$375,700 | $381,400 | $101,085.50 plus 35% | —$381,400 | ||||
| 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 $23.30 | $0 | Not over $52.90 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $23.30 | —$40.10 | 10% | —$23.30 | $52.90 | —$94.20 | 10% | —$52.90 | ||
| $40.10 | —$138.70 | $1.68 plus 15% | —$40.10 | $94.20 | —$291.30 | $4.13 plus 15% | —$94.20 | ||
| $138.70 | —$260.40 | $16.47 plus 25% | —$138.70 | $291.30 | —$361.70 | $33.70 plus 25% | —$291.30 | ||
| $260.40 | —$324.80 | $46.90 plus 27% | —$260.40 | $361.70 | —$477.10 | $51.30 plus 27% | —$361.70 | ||
| $324.80 | —$337.30 | $64.29 plus 30% | —$324.80 | $477.10 | —$557.90 | $82.46 plus 25% | —$477.10 | ||
| $337.30 | —$668.80 | $68.04 plus 28% | —$337.30 | $557.90 | —$834.60 | $102.66 plus 28% | —$557.90 | ||
| $668.80 | —$1,445.00 | $160.86 plus 33% | —$668.80 | $834.60 | —$1,466.90 | $180.14 plus 33% | —$834.60 | ||
| $1,445.00 | $417.01 plus 35% | —$1,445.00 | $1,466.90 | $388.80 plus 35% | —$1,466.90 |
| 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 | $120 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 120 | 125 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 125 | 130 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 130 | 135 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 135 | 140 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 140 | 145 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 145 | 150 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 150 | 155 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 155 | 160 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 160 | 165 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 165 | 170 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 170 | 175 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 175 | 180 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 180 | 185 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 185 | 190 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 190 | 195 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 195 | 200 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 200 | 210 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 210 | 220 | 11 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 220 | 230 | 12 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 230 | 240 | 14 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 240 | 250 | 15 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 250 | 260 | 17 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 260 | 270 | 18 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 270 | 280 | 20 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 280 | 290 | 21 | 11 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 290 | 300 | 23 | 12 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 300 | 310 | 24 | 14 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 310 | 320 | 26 | 15 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 27 | 17 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 29 | 18 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 30 | 20 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 32 | 21 | 11 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 33 | 23 | 12 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 35 | 24 | 14 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 36 | 26 | 15 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 38 | 27 | 17 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 39 | 29 | 18 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 41 | 30 | 20 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 42 | 32 | 21 | 11 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 44 | 33 | 23 | 12 | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 45 | 35 | 24 | 14 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 47 | 36 | 26 | 15 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 48 | 38 | 27 | 17 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 50 | 39 | 29 | 18 | 8 | 1 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 51 | 41 | 30 | 20 | 9 | 2 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 53 | 42 | 32 | 21 | 10 | 3 | 0 | 0 | 0 | 0 | 0 |
| 500 | 510 | 54 | 44 | 33 | 23 | 12 | 4 | 0 | 0 | 0 | 0 | 0 |
| 510 | 520 | 56 | 45 | 35 | 24 | 13 | 5 | 0 | 0 | 0 | 0 | 0 |
| 520 | 530 | 57 | 47 | 36 | 26 | 15 | 6 | 0 | 0 | 0 | 0 | 0 |
| 530 | 540 | 59 | 48 | 38 | 27 | 16 | 7 | 0 | 0 | 0 | 0 | 0 |
| 540 | 550 | 60 | 50 | 39 | 29 | 18 | 8 | 1 | 0 | 0 | 0 | 0 |
| 550 | 560 | 62 | 51 | 41 | 30 | 19 | 9 | 2 | 0 | 0 | 0 | 0 |
| 560 | 570 | 63 | 53 | 42 | 32 | 21 | 10 | 3 | 0 | 0 | 0 | 0 |
| 570 | 580 | 65 | 54 | 44 | 33 | 22 | 12 | 4 | 0 | 0 | 0 | 0 |
| 580 | 590 | 66 | 56 | 45 | 35 | 24 | 13 | 5 | 0 | 0 | 0 | 0 |
| 590 | 600 | 68 | 57 | 47 | 36 | 25 | 15 | 6 | 0 | 0 | 0 | 0 |
| 600 | 610 | 69 | 59 | 48 | 38 | 27 | 16 | 7 | 0 | 0 | 0 | 0 |
| 610 | 620 | 71 | 60 | 50 | 39 | 28 | 18 | 8 | 1 | 0 | 0 | 0 |
| 620 | 630 | 72 | 62 | 51 | 41 | 30 | 19 | 9 | 2 | 0 | 0 | 0 |
| 630 | 640 | 74 | 63 | 53 | 42 | 31 | 21 | 10 | 3 | 0 | 0 | 0 |
| 640 | 650 | 75 | 65 | 54 | 44 | 33 | 22 | 12 | 4 | 0 | 0 | 0 |
| 650 | 660 | 77 | 66 | 56 | 45 | 34 | 24 | 13 | 5 | 0 | 0 | 0 |
| 660 | 670 | 78 | 68 | 57 | 47 | 36 | 25 | 15 | 6 | 0 | 0 | 0 |
| 670 | 680 | 80 | 69 | 59 | 48 | 37 | 27 | 16 | 7 | 0 | 0 | 0 |
| 680 | 690 | 81 | 71 | 60 | 50 | 39 | 28 | 18 | 8 | 1 | 0 | 0 |
| 690 | 700 | 83 | 72 | 62 | 51 | 40 | 30 | 19 | 9 | 2 | 0 | 0 |
| 700 | 710 | 85 | 74 | 63 | 53 | 42 | 31 | 21 | 10 | 3 | 0 | 0 |
| 710 | 720 | 88 | 75 | 65 | 54 | 43 | 33 | 22 | 12 | 4 | 0 | 0 |
| 720 | 730 | 90 | 77 | 66 | 56 | 45 | 34 | 24 | 13 | 5 | 0 | 0 |
| $730 | $740 | $93 | $78 | $68 | $57 | $46 | $36 | $25 | $15 | $6 | $0 | $0 |
| 740 | 750 | 95 | 80 | 69 | 59 | 48 | 37 | 27 | 16 | 7 | 0 | 0 |
| 750 | 760 | 98 | 81 | 71 | 60 | 49 | 39 | 28 | 18 | 8 | 1 | 0 |
| 760 | 770 | 100 | 83 | 72 | 62 | 51 | 40 | 30 | 19 | 9 | 2 | 0 |
| 770 | 780 | 103 | 85 | 74 | 63 | 52 | 42 | 31 | 21 | 10 | 3 | 0 |
| 780 | 790 | 105 | 88 | 75 | 65 | 54 | 43 | 33 | 22 | 12 | 4 | 0 |
| 790 | 800 | 108 | 90 | 77 | 66 | 55 | 45 | 34 | 24 | 13 | 5 | 0 |
| 800 | 810 | 110 | 93 | 78 | 68 | 57 | 46 | 36 | 25 | 15 | 6 | 0 |
| 810 | 820 | 113 | 95 | 80 | 69 | 58 | 48 | 37 | 27 | 16 | 7 | 0 |
| 820 | 830 | 115 | 98 | 81 | 71 | 60 | 49 | 39 | 28 | 18 | 8 | 1 |
| 830 | 840 | 118 | 100 | 83 | 72 | 61 | 51 | 40 | 30 | 19 | 9 | 2 |
| 840 | 850 | 120 | 103 | 85 | 74 | 63 | 52 | 42 | 31 | 21 | 10 | 3 |
| 850 | 860 | 123 | 105 | 88 | 75 | 64 | 54 | 43 | 33 | 22 | 12 | 4 |
| 860 | 870 | 125 | 108 | 90 | 77 | 66 | 55 | 45 | 34 | 24 | 13 | 5 |
| 870 | 880 | 128 | 110 | 93 | 78 | 67 | 57 | 46 | 36 | 25 | 15 | 6 |
| 880 | 890 | 130 | 113 | 95 | 80 | 69 | 58 | 48 | 37 | 27 | 16 | 7 |
| 890 | 900 | 133 | 115 | 98 | 81 | 70 | 60 | 49 | 39 | 28 | 18 | 8 |
| 900 | 910 | 135 | 118 | 100 | 83 | 72 | 61 | 51 | 40 | 30 | 19 | 9 |
| 910 | 920 | 138 | 120 | 103 | 85 | 73 | 63 | 52 | 42 | 31 | 21 | 10 |
| 920 | 930 | 140 | 123 | 105 | 88 | 75 | 64 | 54 | 43 | 33 | 22 | 12 |
| 930 | 940 | 143 | 125 | 108 | 90 | 76 | 66 | 55 | 45 | 34 | 24 | 13 |
| 940 | 950 | 145 | 128 | 110 | 93 | 78 | 67 | 57 | 46 | 36 | 25 | 15 |
| 950 | 960 | 148 | 130 | 113 | 95 | 79 | 69 | 58 | 48 | 37 | 27 | 16 |
| 960 | 970 | 150 | 133 | 115 | 98 | 81 | 70 | 60 | 49 | 39 | 28 | 18 |
| 970 | 980 | 153 | 135 | 118 | 100 | 83 | 72 | 61 | 51 | 40 | 30 | 19 |
| 980 | 990 | 155 | 138 | 120 | 103 | 85 | 73 | 63 | 52 | 42 | 31 | 21 |
| 990 | 1000 | 158 | 140 | 123 | 105 | 88 | 75 | 64 | 54 | 43 | 33 | 22 |
| 1000 | 1010 | 160 | 143 | 125 | 108 | 90 | 76 | 66 | 55 | 45 | 34 | 24 |
| 1010 | 1020 | 163 | 145 | 128 | 110 | 93 | 78 | 67 | 57 | 46 | 36 | 25 |
| 1020 | 1030 | 165 | 148 | 130 | 113 | 95 | 79 | 69 | 58 | 48 | 37 | 27 |
| 1030 | 1040 | 168 | 150 | 133 | 115 | 98 | 81 | 70 | 60 | 49 | 39 | 28 |
| 1040 | 1050 | 170 | 153 | 135 | 118 | 100 | 83 | 72 | 61 | 51 | 40 | 30 |
| 1050 | 1060 | 173 | 155 | 138 | 120 | 103 | 85 | 73 | 63 | 52 | 42 | 31 |
| 1060 | 1070 | 175 | 158 | 140 | 123 | 105 | 88 | 75 | 64 | 54 | 43 | 33 |
| 1070 | 1080 | 178 | 160 | 143 | 125 | 108 | 90 | 76 | 66 | 55 | 45 | 34 |
| 1080 | 1090 | 180 | 163 | 145 | 128 | 110 | 93 | 78 | 67 | 57 | 46 | 36 |
| 1090 | 1100 | 183 | 165 | 148 | 130 | 113 | 95 | 79 | 69 | 58 | 48 | 37 |
| 1100 | 1110 | 185 | 168 | 150 | 133 | 115 | 98 | 81 | 70 | 60 | 49 | 39 |
| 1110 | 1120 | 188 | 170 | 153 | 135 | 118 | 100 | 82 | 72 | 61 | 51 | 40 |
| 1120 | 1130 | 190 | 173 | 155 | 138 | 120 | 103 | 85 | 73 | 63 | 52 | 42 |
| 1130 | 1140 | 193 | 175 | 158 | 140 | 123 | 105 | 87 | 75 | 64 | 54 | 43 |
| 1140 | 1150 | 195 | 178 | 160 | 143 | 125 | 108 | 90 | 76 | 66 | 55 | 45 |
| 1150 | 1160 | 198 | 180 | 163 | 145 | 128 | 110 | 92 | 78 | 67 | 57 | 46 |
| 1160 | 1170 | 200 | 183 | 165 | 148 | 130 | 113 | 95 | 79 | 69 | 58 | 48 |
| 1170 | 1180 | 203 | 185 | 168 | 150 | 133 | 115 | 97 | 81 | 70 | 60 | 49 |
| 1180 | 1190 | 205 | 188 | 170 | 153 | 135 | 118 | 100 | 82 | 72 | 61 | 51 |
| 1190 | 1200 | 208 | 190 | 173 | 155 | 138 | 120 | 102 | 85 | 73 | 63 | 52 |
| 1200 | 1210 | 210 | 193 | 175 | 158 | 140 | 123 | 105 | 87 | 75 | 64 | 54 |
| 1210 | 1220 | 213 | 195 | 178 | 160 | 143 | 125 | 107 | 90 | 76 | 66 | 55 |
| 1220 | 1230 | 215 | 198 | 180 | 163 | 145 | 128 | 110 | 92 | 78 | 67 | 57 |
| 1230 | 1240 | 218 | 200 | 183 | 165 | 148 | 130 | 112 | 95 | 79 | 69 | 58 |
| 1240 | 1250 | 220 | 203 | 185 | 168 | 150 | 133 | 115 | 97 | 81 | 70 | 60 |
| $1250 and over | Use Table 1(a) for a SINGLE person on page 26. Also see the instructions on page 23. | |||||||||||
| 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 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 270 | 280 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 280 | 290 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 290 | 300 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 300 | 310 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 310 | 320 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 18 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 19 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 20 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 21 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 23 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 24 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 510 | 26 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 510 | 520 | 27 | 18 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 530 | 29 | 19 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 530 | 540 | 30 | 20 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 550 | 32 | 21 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 550 | 560 | 33 | 23 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 570 | 35 | 24 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 570 | 580 | 36 | 26 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 590 | 38 | 27 | 18 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
| 590 | 600 | 39 | 29 | 19 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 610 | 41 | 30 | 20 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 610 | 620 | 42 | 32 | 21 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 630 | 44 | 33 | 23 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 |
| 630 | 640 | 45 | 35 | 24 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 |
| 640 | 650 | 47 | 36 | 26 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 |
| 650 | 660 | 48 | 38 | 27 | 18 | 11 | 4 | 0 | 0 | 0 | 0 | 0 |
| 660 | 670 | 50 | 39 | 29 | 19 | 12 | 5 | 0 | 0 | 0 | 0 | 0 |
| 670 | 680 | 51 | 41 | 30 | 20 | 13 | 6 | 0 | 0 | 0 | 0 | 0 |
| 680 | 690 | 53 | 42 | 32 | 21 | 14 | 7 | 0 | 0 | 0 | 0 | 0 |
| 690 | 700 | 54 | 44 | 33 | 23 | 15 | 8 | 1 | 0 | 0 | 0 | 0 |
| 700 | 710 | 56 | 45 | 35 | 24 | 16 | 9 | 2 | 0 | 0 | 0 | 0 |
| 710 | 720 | 57 | 47 | 36 | 26 | 17 | 10 | 3 | 0 | 0 | 0 | 0 |
| 720 | 730 | 59 | 48 | 38 | 27 | 18 | 11 | 4 | 0 | 0 | 0 | 0 |
| 730 | 740 | 60 | 50 | 39 | 29 | 19 | 12 | 5 | 0 | 0 | 0 | 0 |
| 740 | 750 | 62 | 51 | 41 | 30 | 20 | 13 | 6 | 0 | 0 | 0 | 0 |
| 750 | 760 | 63 | 53 | 42 | 32 | 21 | 14 | 7 | 0 | 0 | 0 | 0 |
| 760 | 770 | 65 | 54 | 44 | 33 | 23 | 15 | 8 | 1 | 0 | 0 | 0 |
| 770 | 780 | 66 | 56 | 45 | 35 | 24 | 16 | 9 | 2 | 0 | 0 | 0 |
| 780 | 790 | 68 | 57 | 47 | 36 | 26 | 17 | 10 | 3 | 0 | 0 | 0 |
| 790 | 800 | 69 | 59 | 48 | 38 | 27 | 18 | 11 | 4 | 0 | 0 | 0 |
| 800 | 810 | 71 | 60 | 50 | 39 | 29 | 19 | 12 | 5 | 0 | 0 | 0 |
| 810 | 820 | 72 | 62 | 51 | 41 | 30 | 20 | 13 | 6 | 0 | 0 | 0 |
| 820 | 830 | 74 | 63 | 53 | 42 | 32 | 21 | 14 | 7 | 0 | 0 | 0 |
| 830 | 840 | 75 | 65 | 54 | 44 | 33 | 23 | 15 | 8 | 1 | 0 | 0 |
| 840 | 850 | 77 | 66 | 56 | 45 | 35 | 24 | 16 | 9 | 2 | 0 | 0 |
| 850 | 860 | 78 | 68 | 57 | 47 | 36 | 26 | 17 | 10 | 3 | 0 | 0 |
| 860 | 870 | 80 | 69 | 59 | 48 | 38 | 27 | 18 | 11 | 4 | 0 | 0 |
| 870 | 880 | 81 | 71 | 60 | 50 | 39 | 29 | 19 | 12 | 5 | 0 | 0 |
| 880 | 890 | 83 | 72 | 62 | 51 | 41 | 30 | 20 | 13 | 6 | 0 | 0 |
| 890 | 900 | 84 | 74 | 63 | 53 | 42 | 32 | 21 | 14 | 7 | 0 | 0 |
| 900 | 910 | 86 | 75 | 65 | 54 | 44 | 33 | 23 | 15 | 8 | 1 | 0 |
| 910 | 920 | 87 | 77 | 66 | 56 | 45 | 35 | 24 | 16 | 9 | 2 | 0 |
| 920 | 930 | 89 | 78 | 68 | 57 | 47 | 36 | 26 | 17 | 10 | 3 | 0 |
| 930 | 940 | 90 | 80 | 69 | 59 | 48 | 38 | 27 | 18 | 11 | 4 | 0 |
| 940 | 950 | 92 | 81 | 71 | 60 | 50 | 39 | 29 | 19 | 12 | 5 | 0 |
| 950 | 960 | 93 | 83 | 72 | 62 | 51 | 41 | 30 | 20 | 13 | 6 | 0 |
| $960 | $970 | $95 | $84 | $74 | $63 | $53 | $42 | $32 | $21 | $14 | $7 | $0 |
| 970 | 980 | 96 | 86 | 75 | 65 | 54 | 44 | 33 | 23 | 15 | 8 | 1 |
| 980 | 990 | 98 | 87 | 77 | 66 | 56 | 45 | 35 | 24 | 16 | 9 | 2 |
| 990 | 1000 | 99 | 89 | 78 | 68 | 57 | 47 | 36 | 26 | 17 | 10 | 3 |
| 1000 | 1010 | 101 | 90 | 80 | 69 | 59 | 48 | 38 | 27 | 18 | 11 | 4 |
| 1010 | 1020 | 102 | 92 | 81 | 71 | 60 | 50 | 39 | 29 | 19 | 12 | 5 |
| 1020 | 1030 | 104 | 93 | 83 | 72 | 62 | 51 | 41 | 30 | 20 | 13 | 6 |
| 1030 | 1040 | 105 | 95 | 84 | 74 | 63 | 53 | 42 | 32 | 21 | 14 | 7 |
| 1040 | 1050 | 107 | 96 | 86 | 75 | 65 | 54 | 44 | 33 | 23 | 15 | 8 |
| 1050 | 1060 | 108 | 98 | 87 | 77 | 66 | 56 | 45 | 35 | 24 | 16 | 9 |
| 1060 | 1070 | 110 | 99 | 89 | 78 | 68 | 57 | 47 | 36 | 26 | 17 | 10 |
| 1070 | 1080 | 111 | 101 | 90 | 80 | 69 | 59 | 48 | 38 | 27 | 18 | 11 |
| 1080 | 1090 | 113 | 102 | 92 | 81 | 71 | 60 | 50 | 39 | 29 | 19 | 12 |
| 1090 | 1100 | 114 | 104 | 93 | 83 | 72 | 62 | 51 | 41 | 30 | 20 | 13 |
| 1100 | 1110 | 116 | 105 | 95 | 84 | 74 | 63 | 53 | 42 | 32 | 21 | 14 |
| 1110 | 1120 | 117 | 107 | 96 | 86 | 75 | 65 | 54 | 44 | 33 | 22 | 15 |
| 1120 | 1130 | 119 | 108 | 98 | 87 | 77 | 66 | 56 | 45 | 35 | 24 | 16 |
| 1130 | 1140 | 120 | 110 | 99 | 89 | 78 | 68 | 57 | 47 | 36 | 25 | 17 |
| 1140 | 1150 | 122 | 111 | 101 | 90 | 80 | 69 | 59 | 48 | 38 | 27 | 18 |
| 1150 | 1160 | 123 | 113 | 102 | 92 | 81 | 71 | 60 | 50 | 39 | 28 | 19 |
| 1160 | 1170 | 125 | 114 | 104 | 93 | 83 | 72 | 62 | 51 | 41 | 30 | 20 |
| 1170 | 1180 | 126 | 116 | 105 | 95 | 84 | 74 | 63 | 53 | 42 | 31 | 21 |
| 1180 | 1190 | 128 | 117 | 107 | 96 | 86 | 75 | 65 | 54 | 44 | 33 | 22 |
| 1190 | 1200 | 129 | 119 | 108 | 98 | 87 | 77 | 66 | 56 | 45 | 34 | 24 |
| 1200 | 1210 | 131 | 120 | 110 | 99 | 89 | 78 | 68 | 57 | 47 | 36 | 25 |
| 1210 | 1220 | 132 | 122 | 111 | 101 | 90 | 80 | 69 | 59 | 48 | 37 | 27 |
| 1220 | 1230 | 134 | 123 | 113 | 102 | 92 | 81 | 71 | 60 | 50 | 39 | 28 |
| 1230 | 1240 | 135 | 125 | 114 | 104 | 93 | 83 | 72 | 62 | 51 | 40 | 30 |
| 1240 | 1250 | 137 | 126 | 116 | 105 | 95 | 84 | 74 | 63 | 53 | 42 | 31 |
| 1250 | 1260 | 138 | 128 | 117 | 107 | 96 | 86 | 75 | 65 | 54 | 43 | 33 |
| 1260 | 1270 | 140 | 129 | 119 | 108 | 98 | 87 | 77 | 66 | 56 | 45 | 34 |
| 1270 | 1280 | 141 | 131 | 120 | 110 | 99 | 89 | 78 | 68 | 57 | 46 | 36 |
| 1280 | 1290 | 143 | 132 | 122 | 111 | 101 | 90 | 80 | 69 | 59 | 48 | 37 |
| 1290 | 1300 | 144 | 134 | 123 | 113 | 102 | 92 | 81 | 71 | 60 | 49 | 39 |
| 1300 | 1310 | 146 | 135 | 125 | 114 | 104 | 93 | 83 | 72 | 62 | 51 | 40 |
| 1310 | 1320 | 147 | 137 | 126 | 116 | 105 | 95 | 84 | 74 | 63 | 52 | 42 |
| 1320 | 1330 | 149 | 138 | 128 | 117 | 107 | 96 | 86 | 75 | 65 | 54 | 43 |
| 1330 | 1340 | 150 | 140 | 129 | 119 | 108 | 98 | 87 | 77 | 66 | 55 | 45 |
| 1340 | 1350 | 152 | 141 | 131 | 120 | 110 | 99 | 89 | 78 | 68 | 57 | 46 |
| 1350 | 1360 | 153 | 143 | 132 | 122 | 111 | 101 | 90 | 80 | 69 | 58 | 48 |
| 1360 | 1370 | 155 | 144 | 134 | 123 | 113 | 102 | 92 | 81 | 71 | 60 | 49 |
| 1370 | 1380 | 156 | 146 | 135 | 125 | 114 | 104 | 93 | 83 | 72 | 61 | 51 |
| 1380 | 1390 | 158 | 147 | 137 | 126 | 116 | 105 | 95 | 84 | 74 | 63 | 52 |
| 1390 | 1400 | 159 | 149 | 138 | 128 | 117 | 107 | 96 | 86 | 75 | 64 | 54 |
| $1400 and over | Use Table 1(b) for a MARRIED person on page 26. Also see the instructions on page 23. | |||||||||||
| 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 | $240 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 240 | 245 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 245 | 250 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 250 | 260 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 260 | 270 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 270 | 280 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 280 | 290 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 290 | 300 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 300 | 310 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 310 | 320 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 15 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 17 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 19 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 20 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 22 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 23 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 25 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 26 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 28 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 29 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 31 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 520 | 33 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 540 | 36 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 560 | 39 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 580 | 42 | 21 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 600 | 45 | 24 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 620 | 48 | 27 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 640 | 51 | 30 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 660 | 54 | 33 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 680 | 57 | 36 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 700 | 60 | 39 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 700 | 720 | 63 | 42 | 21 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 740 | 66 | 45 | 24 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 740 | 760 | 69 | 48 | 27 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 780 | 72 | 51 | 30 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 780 | 800 | 75 | 54 | 33 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 820 | 78 | 57 | 36 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 820 | 840 | 81 | 60 | 39 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 860 | 84 | 63 | 42 | 21 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 860 | 880 | 87 | 66 | 45 | 24 | 8 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 900 | 90 | 69 | 48 | 27 | 10 | 0 | 0 | 0 | 0 | 0 | 0 |
| 900 | 920 | 93 | 72 | 51 | 30 | 12 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 940 | 96 | 75 | 54 | 33 | 14 | 0 | 0 | 0 | 0 | 0 | 0 |
| 940 | 960 | 99 | 78 | 57 | 36 | 16 | 2 | 0 | 0 | 0 | 0 | 0 |
| 960 | 980 | 102 | 81 | 60 | 39 | 18 | 4 | 0 | 0 | 0 | 0 | 0 |
| 980 | 1000 | 105 | 84 | 63 | 42 | 21 | 6 | 0 | 0 | 0 | 0 | 0 |
| 1000 | 1020 | 108 | 87 | 66 | 45 | 24 | 8 | 0 | 0 | 0 | 0 | 0 |
| 1020 | 1040 | 111 | 90 | 69 | 48 | 27 | 10 | 0 | 0 | 0 | 0 | 0 |
| 1040 | 1060 | 114 | 93 | 72 | 51 | 30 | 12 | 0 | 0 | 0 | 0 | 0 |
| 1060 | 1080 | 117 | 96 | 75 | 54 | 33 | 14 | 0 | 0 | 0 | 0 | 0 |
| 1080 | 1100 | 120 | 99 | 78 | 57 | 36 | 16 | 2 | 0 | 0 | 0 | 0 |
| 1100 | 1120 | 123 | 102 | 81 | 60 | 39 | 18 | 4 | 0 | 0 | 0 | 0 |
| 1120 | 1140 | 126 | 105 | 84 | 63 | 42 | 21 | 6 | 0 | 0 | 0 | 0 |
| 1140 | 1160 | 129 | 108 | 87 | 66 | 45 | 24 | 8 | 0 | 0 | 0 | 0 |
| 1160 | 1180 | 132 | 111 | 90 | 69 | 48 | 27 | 10 | 0 | 0 | 0 | 0 |
| 1180 | 1200 | 135 | 114 | 93 | 72 | 51 | 30 | 12 | 0 | 0 | 0 | 0 |
| 1200 | 1220 | 138 | 117 | 96 | 75 | 54 | 33 | 14 | 0 | 0 | 0 | 0 |
| 1220 | 1240 | 141 | 120 | 99 | 78 | 57 | 36 | 16 | 1 | 0 | 0 | 0 |
| 1240 | 1260 | 144 | 123 | 102 | 81 | 60 | 39 | 18 | 3 | 0 | 0 | 0 |
| 1260 | 1280 | 147 | 126 | 105 | 84 | 63 | 42 | 21 | 5 | 0 | 0 | 0 |
| 1280 | 1300 | 150 | 129 | 108 | 87 | 66 | 45 | 24 | 7 | 0 | 0 | 0 |
| 1300 | 1320 | 153 | 132 | 111 | 90 | 69 | 48 | 27 | 9 | 0 | 0 | 0 |
| 1320 | 1340 | 156 | 135 | 114 | 93 | 72 | 51 | 30 | 11 | 0 | 0 | 0 |
| $1340 | $1360 | $159 | $138 | $117 | $96 | $75 | $54 | $33 | $13 | $0 | $0 | $0 |
| 1360 | 1380 | 162 | 141 | 120 | 99 | 78 | 57 | 36 | 15 | 1 | 0 | 0 |
| 1380 | 1400 | 166 | 144 | 123 | 102 | 81 | 60 | 39 | 18 | 3 | 0 | 0 |
| 1400 | 1420 | 171 | 147 | 126 | 105 | 84 | 63 | 42 | 21 | 5 | 0 | 0 |
| 1420 | 1440 | 176 | 150 | 129 | 108 | 87 | 66 | 45 | 24 | 7 | 0 | 0 |
| 1440 | 1460 | 181 | 153 | 132 | 111 | 90 | 69 | 48 | 27 | 9 | 0 | 0 |
| 1460 | 1480 | 186 | 156 | 135 | 114 | 93 | 72 | 51 | 30 | 11 | 0 | 0 |
| 1480 | 1500 | 191 | 159 | 138 | 117 | 96 | 75 | 54 | 33 | 13 | 0 | 0 |
| 1500 | 1520 | 196 | 162 | 141 | 120 | 99 | 78 | 57 | 36 | 15 | 1 | 0 |
| 1520 | 1540 | 201 | 165 | 144 | 123 | 102 | 81 | 60 | 39 | 18 | 3 | 0 |
| 1540 | 1560 | 206 | 170 | 147 | 126 | 105 | 84 | 63 | 42 | 21 | 5 | 0 |
| 1560 | 1580 | 211 | 175 | 150 | 129 | 108 | 87 | 66 | 45 | 24 | 7 | 0 |
| 1580 | 1600 | 216 | 180 | 153 | 132 | 111 | 90 | 69 | 48 | 27 | 9 | 0 |
| 1600 | 1620 | 221 | 185 | 156 | 135 | 114 | 93 | 72 | 51 | 30 | 11 | 0 |
| 1620 | 1640 | 226 | 190 | 159 | 138 | 117 | 96 | 75 | 54 | 33 | 13 | 0 |
| 1640 | 1660 | 231 | 195 | 162 | 141 | 120 | 99 | 78 | 57 | 36 | 15 | 1 |
| 1660 | 1680 | 236 | 200 | 165 | 144 | 123 | 102 | 81 | 60 | 39 | 18 | 3 |
| 1680 | 1700 | 241 | 205 | 170 | 147 | 126 | 105 | 84 | 63 | 42 | 21 | 5 |
| 1700 | 1720 | 246 | 210 | 175 | 150 | 129 | 108 | 87 | 66 | 45 | 24 | 7 |
| 1720 | 1740 | 251 | 215 | 180 | 153 | 132 | 111 | 90 | 69 | 48 | 27 | 9 |
| 1740 | 1760 | 256 | 220 | 185 | 156 | 135 | 114 | 93 | 72 | 51 | 30 | 11 |
| 1760 | 1780 | 261 | 225 | 190 | 159 | 138 | 117 | 96 | 75 | 54 | 33 | 13 |
| 1780 | 1800 | 266 | 230 | 195 | 162 | 141 | 120 | 99 | 78 | 57 | 36 | 15 |
| 1800 | 1820 | 271 | 235 | 200 | 165 | 144 | 123 | 102 | 81 | 60 | 39 | 18 |
| 1820 | 1840 | 276 | 240 | 205 | 170 | 147 | 126 | 105 | 84 | 63 | 42 | 21 |
| 1840 | 1860 | 281 | 245 | 210 | 175 | 150 | 129 | 108 | 87 | 66 | 45 | 24 |
| 1860 | 1880 | 286 | 250 | 215 | 180 | 153 | 132 | 111 | 90 | 69 | 48 | 27 |
| 1880 | 1900 | 291 | 255 | 220 | 185 | 156 | 135 | 114 | 93 | 72 | 51 | 30 |
| 1900 | 1920 | 296 | 260 | 225 | 190 | 159 | 138 | 117 | 96 | 75 | 54 | 33 |
| 1920 | 1940 | 301 | 265 | 230 | 195 | 162 | 141 | 120 | 99 | 78 | 57 | 36 |
| 1940 | 1960 | 306 | 270 | 235 | 200 | 165 | 144 | 123 | 102 | 81 | 60 | 39 |
| 1960 | 1980 | 311 | 275 | 240 | 205 | 170 | 147 | 126 | 105 | 84 | 63 | 42 |
| 1980 | 2000 | 316 | 280 | 245 | 210 | 175 | 150 | 129 | 108 | 87 | 66 | 45 |
| 2000 | 2020 | 321 | 285 | 250 | 215 | 180 | 153 | 132 | 111 | 90 | 69 | 48 |
| 2020 | 2040 | 326 | 290 | 255 | 220 | 185 | 156 | 135 | 114 | 93 | 72 | 51 |
| 2040 | 2060 | 331 | 295 | 260 | 225 | 190 | 159 | 138 | 117 | 96 | 75 | 54 |
| 2060 | 2080 | 336 | 300 | 265 | 230 | 195 | 162 | 141 | 120 | 99 | 78 | 57 |
| 2080 | 2100 | 341 | 305 | 270 | 235 | 200 | 165 | 144 | 123 | 102 | 81 | 60 |
| $2100 and over | Use Table 2(a) for a SINGLE person on page 26. Also see the instructions on page 23. | |||||||||||
| 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 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 540 | 560 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 580 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 600 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 620 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 640 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 660 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 680 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 700 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 700 | 720 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 740 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 740 | 760 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 780 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 780 | 800 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 820 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 820 | 840 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 860 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 860 | 880 | 34 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 900 | 36 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 900 | 920 | 38 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 940 | 40 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 940 | 960 | 43 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 960 | 980 | 46 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 980 | 1000 | 49 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1000 | 1020 | 52 | 34 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1020 | 1040 | 55 | 36 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1040 | 1060 | 58 | 38 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1060 | 1080 | 61 | 40 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1080 | 1100 | 64 | 42 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1100 | 1120 | 67 | 45 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1120 | 1140 | 70 | 48 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1140 | 1160 | 73 | 51 | 34 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1160 | 1180 | 76 | 54 | 36 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1180 | 1200 | 79 | 57 | 38 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1200 | 1220 | 82 | 60 | 40 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1220 | 1240 | 85 | 63 | 42 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1240 | 1260 | 88 | 66 | 45 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 |
| 1260 | 1280 | 91 | 69 | 48 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 |
| 1280 | 1300 | 94 | 72 | 51 | 34 | 20 | 6 | 0 | 0 | 0 | 0 | 0 |
| 1300 | 1320 | 97 | 75 | 54 | 36 | 22 | 8 | 0 | 0 | 0 | 0 | 0 |
| 1320 | 1340 | 100 | 78 | 57 | 38 | 24 | 10 | 0 | 0 | 0 | 0 | 0 |
| 1340 | 1360 | 103 | 81 | 60 | 40 | 26 | 12 | 0 | 0 | 0 | 0 | 0 |
| 1360 | 1380 | 106 | 84 | 63 | 42 | 28 | 14 | 0 | 0 | 0 | 0 | 0 |
| 1380 | 1400 | 109 | 87 | 66 | 45 | 30 | 16 | 2 | 0 | 0 | 0 | 0 |
| 1400 | 1420 | 112 | 90 | 69 | 48 | 32 | 18 | 4 | 0 | 0 | 0 | 0 |
| 1420 | 1440 | 115 | 93 | 72 | 51 | 34 | 20 | 6 | 0 | 0 | 0 | 0 |
| 1440 | 1460 | 118 | 96 | 75 | 54 | 36 | 22 | 8 | 0 | 0 | 0 | 0 |
| 1460 | 1480 | 121 | 99 | 78 | 57 | 38 | 24 | 10 | 0 | 0 | 0 | 0 |
| 1480 | 1500 | 124 | 102 | 81 | 60 | 40 | 26 | 12 | 0 | 0 | 0 | 0 |
| 1500 | 1520 | 127 | 105 | 84 | 63 | 42 | 28 | 14 | 0 | 0 | 0 | 0 |
| 1520 | 1540 | 130 | 108 | 87 | 66 | 45 | 30 | 16 | 2 | 0 | 0 | 0 |
| 1540 | 1560 | 133 | 111 | 90 | 69 | 48 | 32 | 18 | 4 | 0 | 0 | 0 |
| 1560 | 1580 | 136 | 114 | 93 | 72 | 51 | 34 | 20 | 6 | 0 | 0 | 0 |
| 1580 | 1600 | 139 | 117 | 96 | 75 | 54 | 36 | 22 | 8 | 0 | 0 | 0 |
| 1600 | 1620 | 142 | 120 | 99 | 78 | 57 | 38 | 24 | 10 | 0 | 0 | 0 |
| 1620 | 1640 | 145 | 123 | 102 | 81 | 60 | 40 | 26 | 12 | 0 | 0 | 0 |
| 1640 | 1660 | 148 | 126 | 105 | 84 | 63 | 42 | 28 | 14 | 0 | 0 | 0 |
| 1660 | 1680 | 151 | 129 | 108 | 87 | 66 | 45 | 30 | 16 | 2 | 0 | 0 |
| 1680 | 1700 | 154 | 132 | 111 | 90 | 69 | 48 | 32 | 18 | 4 | 0 | 0 |
| 1700 | 1720 | 157 | 135 | 114 | 93 | 72 | 51 | 34 | 20 | 6 | 0 | 0 |
| 1720 | 1740 | 160 | 138 | 117 | 96 | 75 | 54 | 36 | 22 | 8 | 0 | 0 |
| 1740 | 1760 | 163 | 141 | 120 | 99 | 78 | 57 | 38 | 24 | 10 | 0 | 0 |
| 1760 | 1780 | 166 | 144 | 123 | 102 | 81 | 60 | 40 | 26 | 12 | 0 | 0 |
| 1780 | 1800 | 169 | 147 | 126 | 105 | 84 | 63 | 42 | 28 | 14 | 0 | 0 |
| 1800 | 1820 | 172 | 150 | 129 | 108 | 87 | 66 | 45 | 30 | 16 | 2 | 0 |
| 1820 | 1840 | 175 | 153 | 132 | 111 | 90 | 69 | 48 | 32 | 18 | 4 | 0 |
| 1840 | 1860 | 178 | 156 | 135 | 114 | 93 | 72 | 51 | 34 | 20 | 6 | 0 |
| 1860 | 1880 | 181 | 159 | 138 | 117 | 96 | 75 | 54 | 36 | 22 | 8 | 0 |
| 1880 | 1900 | 184 | 162 | 141 | 120 | 99 | 78 | 57 | 38 | 24 | 10 | 0 |
| 1900 | 1920 | 187 | 165 | 144 | 123 | 102 | 81 | 60 | 40 | 26 | 12 | 0 |
| $1920 | $1940 | $190 | $168 | $147 | $126 | $105 | $84 | $63 | $42 | $28 | $14 | $0 |
| 1940 | 1960 | 193 | 171 | 150 | 129 | 108 | 87 | 66 | 45 | 30 | 16 | 2 |
| 1960 | 1980 | 196 | 174 | 153 | 132 | 111 | 90 | 69 | 48 | 32 | 18 | 4 |
| 1980 | 2000 | 199 | 177 | 156 | 135 | 114 | 93 | 72 | 51 | 34 | 20 | 6 |
| 2000 | 2020 | 202 | 180 | 159 | 138 | 117 | 96 | 75 | 54 | 36 | 22 | 8 |
| 2020 | 2040 | 205 | 183 | 162 | 141 | 120 | 99 | 78 | 57 | 38 | 24 | 10 |
| 2040 | 2060 | 208 | 186 | 165 | 144 | 123 | 102 | 81 | 60 | 40 | 26 | 12 |
| 2060 | 2080 | 211 | 189 | 168 | 147 | 126 | 105 | 84 | 63 | 42 | 28 | 14 |
| 2080 | 2100 | 214 | 192 | 171 | 150 | 129 | 108 | 87 | 66 | 45 | 30 | 16 |
| 2100 | 2120 | 217 | 195 | 174 | 153 | 132 | 111 | 90 | 69 | 48 | 32 | 18 |
| 2120 | 2140 | 220 | 198 | 177 | 156 | 135 | 114 | 93 | 72 | 51 | 34 | 20 |
| 2140 | 2160 | 223 | 201 | 180 | 159 | 138 | 117 | 96 | 75 | 54 | 36 | 22 |
| 2160 | 2180 | 226 | 204 | 183 | 162 | 141 | 120 | 99 | 78 | 57 | 38 | 24 |
| 2180 | 2200 | 229 | 207 | 186 | 165 | 144 | 123 | 102 | 81 | 60 | 40 | 26 |
| 2200 | 2220 | 232 | 210 | 189 | 168 | 147 | 126 | 105 | 84 | 63 | 42 | 28 |
| 2220 | 2240 | 235 | 213 | 192 | 171 | 150 | 129 | 108 | 87 | 66 | 45 | 30 |
| 2240 | 2260 | 238 | 216 | 195 | 174 | 153 | 132 | 111 | 90 | 69 | 48 | 32 |
| 2260 | 2280 | 241 | 219 | 198 | 177 | 156 | 135 | 114 | 93 | 72 | 51 | 34 |
| 2280 | 2300 | 244 | 222 | 201 | 180 | 159 | 138 | 117 | 96 | 75 | 54 | 36 |
| 2300 | 2320 | 247 | 225 | 204 | 183 | 162 | 141 | 120 | 99 | 78 | 57 | 38 |
| 2320 | 2340 | 250 | 228 | 207 | 186 | 165 | 144 | 123 | 102 | 81 | 60 | 40 |
| 2340 | 2360 | 253 | 231 | 210 | 189 | 168 | 147 | 126 | 105 | 84 | 63 | 42 |
| 2360 | 2380 | 256 | 234 | 213 | 192 | 171 | 150 | 129 | 108 | 87 | 66 | 45 |
| 2380 | 2400 | 259 | 237 | 216 | 195 | 174 | 153 | 132 | 111 | 90 | 69 | 48 |
| 2400 | 2420 | 262 | 240 | 219 | 198 | 177 | 156 | 135 | 114 | 93 | 72 | 51 |
| 2420 | 2440 | 265 | 243 | 222 | 201 | 180 | 159 | 138 | 117 | 96 | 75 | 54 |
| 2440 | 2460 | 268 | 246 | 225 | 204 | 183 | 162 | 141 | 120 | 99 | 78 | 57 |
| 2460 | 2480 | 271 | 249 | 228 | 207 | 186 | 165 | 144 | 123 | 102 | 81 | 60 |
| 2480 | 2500 | 274 | 252 | 231 | 210 | 189 | 168 | 147 | 126 | 105 | 84 | 63 |
| 2500 | 2520 | 277 | 255 | 234 | 213 | 192 | 171 | 150 | 129 | 108 | 87 | 66 |
| 2520 | 2540 | 280 | 258 | 237 | 216 | 195 | 174 | 153 | 132 | 111 | 90 | 69 |
| 2540 | 2560 | 283 | 261 | 240 | 219 | 198 | 177 | 156 | 135 | 114 | 93 | 72 |
| 2560 | 2580 | 286 | 264 | 243 | 222 | 201 | 180 | 159 | 138 | 117 | 96 | 75 |
| 2580 | 2600 | 289 | 267 | 246 | 225 | 204 | 183 | 162 | 141 | 120 | 99 | 78 |
| 2600 | 2620 | 292 | 270 | 249 | 228 | 207 | 186 | 165 | 144 | 123 | 102 | 81 |
| 2620 | 2640 | 295 | 273 | 252 | 231 | 210 | 189 | 168 | 147 | 126 | 105 | 84 |
| 2640 | 2660 | 298 | 276 | 255 | 234 | 213 | 192 | 171 | 150 | 129 | 108 | 87 |
| 2660 | 2680 | 301 | 279 | 258 | 237 | 216 | 195 | 174 | 153 | 132 | 111 | 90 |
| 2680 | 2700 | 304 | 282 | 261 | 240 | 219 | 198 | 177 | 156 | 135 | 114 | 93 |
| $2700 and over | Use Table 2(b) for a MARRIED person on page 26. Also see the instructions on page 23. | |||||||||||
| 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 | $260 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 260 | 270 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 270 | 280 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 280 | 290 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 290 | 300 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 300 | 310 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 310 | 320 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 16 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 17 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 18 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 20 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 21 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 23 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 24 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 26 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 27 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 520 | 30 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 540 | 33 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 560 | 36 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 580 | 39 | 17 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 600 | 42 | 19 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 620 | 45 | 22 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 640 | 48 | 25 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 660 | 51 | 28 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 680 | 54 | 31 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 700 | 57 | 34 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 700 | 720 | 60 | 37 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 740 | 63 | 40 | 17 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 740 | 760 | 66 | 43 | 20 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 780 | 69 | 46 | 23 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 780 | 800 | 72 | 49 | 26 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 820 | 75 | 52 | 29 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 820 | 840 | 78 | 55 | 32 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 860 | 81 | 58 | 35 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 860 | 880 | 84 | 61 | 38 | 16 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 900 | 87 | 64 | 41 | 18 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 900 | 920 | 90 | 67 | 44 | 21 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 940 | 93 | 70 | 47 | 24 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 940 | 960 | 96 | 73 | 50 | 27 | 9 | 0 | 0 | 0 | 0 | 0 | 0 |
| 960 | 980 | 99 | 76 | 53 | 30 | 11 | 0 | 0 | 0 | 0 | 0 | 0 |
| 980 | 1000 | 102 | 79 | 56 | 33 | 13 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1000 | 1020 | 105 | 82 | 59 | 36 | 15 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1020 | 1040 | 108 | 85 | 62 | 39 | 17 | 2 | 0 | 0 | 0 | 0 | 0 |
| 1040 | 1060 | 111 | 88 | 65 | 42 | 19 | 4 | 0 | 0 | 0 | 0 | 0 |
| 1060 | 1080 | 114 | 91 | 68 | 45 | 22 | 6 | 0 | 0 | 0 | 0 | 0 |
| 1080 | 1100 | 117 | 94 | 71 | 48 | 25 | 8 | 0 | 0 | 0 | 0 | 0 |
| 1100 | 1120 | 120 | 97 | 74 | 51 | 28 | 10 | 0 | 0 | 0 | 0 | 0 |
| 1120 | 1140 | 123 | 100 | 77 | 54 | 31 | 12 | 0 | 0 | 0 | 0 | 0 |
| 1140 | 1160 | 126 | 103 | 80 | 57 | 34 | 14 | 0 | 0 | 0 | 0 | 0 |
| 1160 | 1180 | 129 | 106 | 83 | 60 | 37 | 16 | 1 | 0 | 0 | 0 | 0 |
| 1180 | 1200 | 132 | 109 | 86 | 63 | 40 | 18 | 3 | 0 | 0 | 0 | 0 |
| 1200 | 1220 | 135 | 112 | 89 | 66 | 43 | 21 | 5 | 0 | 0 | 0 | 0 |
| 1220 | 1240 | 138 | 115 | 92 | 69 | 46 | 24 | 7 | 0 | 0 | 0 | 0 |
| 1240 | 1260 | 141 | 118 | 95 | 72 | 49 | 27 | 9 | 0 | 0 | 0 | 0 |
| 1260 | 1280 | 144 | 121 | 98 | 75 | 52 | 30 | 11 | 0 | 0 | 0 | 0 |
| 1280 | 1300 | 147 | 124 | 101 | 78 | 55 | 33 | 13 | 0 | 0 | 0 | 0 |
| 1300 | 1320 | 150 | 127 | 104 | 81 | 58 | 36 | 15 | 0 | 0 | 0 | 0 |
| 1320 | 1340 | 153 | 130 | 107 | 84 | 61 | 39 | 17 | 1 | 0 | 0 | 0 |
| 1340 | 1360 | 156 | 133 | 110 | 87 | 64 | 42 | 19 | 3 | 0 | 0 | 0 |
| 1360 | 1380 | 159 | 136 | 113 | 90 | 67 | 45 | 22 | 5 | 0 | 0 | 0 |
| 1380 | 1400 | 162 | 139 | 116 | 93 | 70 | 48 | 25 | 7 | 0 | 0 | 0 |
| $1400 | $1420 | $165 | $142 | $119 | $96 | $73 | $51 | $28 | $9 | $0 | $0 | $0 |
| 1420 | 1440 | 168 | 145 | 122 | 99 | 76 | 54 | 31 | 11 | 0 | 0 | 0 |
| 1440 | 1460 | 171 | 148 | 125 | 102 | 79 | 57 | 34 | 13 | 0 | 0 | 0 |
| 1460 | 1480 | 174 | 151 | 128 | 105 | 82 | 60 | 37 | 15 | 0 | 0 | 0 |
| 1480 | 1500 | 177 | 154 | 131 | 108 | 85 | 63 | 40 | 17 | 2 | 0 | 0 |
| 1500 | 1520 | 180 | 157 | 134 | 111 | 88 | 66 | 43 | 20 | 4 | 0 | 0 |
| 1520 | 1540 | 185 | 160 | 137 | 114 | 91 | 69 | 46 | 23 | 6 | 0 | 0 |
| 1540 | 1560 | 190 | 163 | 140 | 117 | 94 | 72 | 49 | 26 | 8 | 0 | 0 |
| 1560 | 1580 | 195 | 166 | 143 | 120 | 97 | 75 | 52 | 29 | 10 | 0 | 0 |
| 1580 | 1600 | 200 | 169 | 146 | 123 | 100 | 78 | 55 | 32 | 12 | 0 | 0 |
| 1600 | 1620 | 205 | 172 | 149 | 126 | 103 | 81 | 58 | 35 | 14 | 0 | 0 |
| 1620 | 1640 | 210 | 175 | 152 | 129 | 106 | 84 | 61 | 38 | 16 | 1 | 0 |
| 1640 | 1660 | 215 | 178 | 155 | 132 | 109 | 87 | 64 | 41 | 18 | 3 | 0 |
| 1660 | 1680 | 220 | 182 | 158 | 135 | 112 | 90 | 67 | 44 | 21 | 5 | 0 |
| 1680 | 1700 | 225 | 187 | 161 | 138 | 115 | 93 | 70 | 47 | 24 | 7 | 0 |
| 1700 | 1720 | 230 | 192 | 164 | 141 | 118 | 96 | 73 | 50 | 27 | 9 | 0 |
| 1720 | 1740 | 235 | 197 | 167 | 144 | 121 | 99 | 76 | 53 | 30 | 11 | 0 |
| 1740 | 1760 | 240 | 202 | 170 | 147 | 124 | 102 | 79 | 56 | 33 | 13 | 0 |
| 1760 | 1780 | 245 | 207 | 173 | 150 | 127 | 105 | 82 | 59 | 36 | 15 | 0 |
| 1780 | 1800 | 250 | 212 | 176 | 153 | 130 | 108 | 85 | 62 | 39 | 17 | 2 |
| 1800 | 1820 | 255 | 217 | 179 | 156 | 133 | 111 | 88 | 65 | 42 | 19 | 4 |
| 1820 | 1840 | 260 | 222 | 184 | 159 | 136 | 114 | 91 | 68 | 45 | 22 | 6 |
| 1840 | 1860 | 265 | 227 | 189 | 162 | 139 | 117 | 94 | 71 | 48 | 25 | 8 |
| 1860 | 1880 | 270 | 232 | 194 | 165 | 142 | 120 | 97 | 74 | 51 | 28 | 10 |
| 1880 | 1900 | 275 | 237 | 199 | 168 | 145 | 123 | 100 | 77 | 54 | 31 | 12 |
| 1900 | 1920 | 280 | 242 | 204 | 171 | 148 | 126 | 103 | 80 | 57 | 34 | 14 |
| 1920 | 1940 | 285 | 247 | 209 | 174 | 151 | 129 | 106 | 83 | 60 | 37 | 16 |
| 1940 | 1960 | 290 | 252 | 214 | 177 | 154 | 132 | 109 | 86 | 63 | 40 | 18 |
| 1960 | 1980 | 295 | 257 | 219 | 181 | 157 | 135 | 112 | 89 | 66 | 43 | 20 |
| 1980 | 2000 | 300 | 262 | 224 | 186 | 160 | 138 | 115 | 92 | 69 | 46 | 23 |
| 2000 | 2020 | 305 | 267 | 229 | 191 | 163 | 141 | 118 | 95 | 72 | 49 | 26 |
| 2020 | 2040 | 310 | 272 | 234 | 196 | 166 | 144 | 121 | 98 | 75 | 52 | 29 |
| 2040 | 2060 | 315 | 277 | 239 | 201 | 169 | 147 | 124 | 101 | 78 | 55 | 32 |
| 2060 | 2080 | 320 | 282 | 244 | 206 | 172 | 150 | 127 | 104 | 81 | 58 | 35 |
| 2080 | 2100 | 325 | 287 | 249 | 211 | 175 | 153 | 130 | 107 | 84 | 61 | 38 |
| 2100 | 2120 | 330 | 292 | 254 | 216 | 178 | 156 | 133 | 110 | 87 | 64 | 41 |
| 2120 | 2140 | 335 | 297 | 259 | 221 | 183 | 159 | 136 | 113 | 90 | 67 | 44 |
| $2140 and over | Use Table 3(a) for a SINGLE person on page 26. Also see the instructions on page 23. | |||||||||||
| 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 | $580 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 580 | 600 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 620 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 640 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 660 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 680 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 700 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 700 | 720 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 740 | 16 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 740 | 760 | 18 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 780 | 20 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 780 | 800 | 22 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 820 | 24 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 820 | 840 | 26 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 860 | 28 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 860 | 880 | 30 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 900 | 32 | 17 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 900 | 920 | 34 | 19 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 940 | 36 | 21 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 940 | 960 | 38 | 23 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 960 | 980 | 40 | 25 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 980 | 1000 | 42 | 27 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1000 | 1020 | 44 | 29 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1020 | 1040 | 46 | 31 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1040 | 1060 | 49 | 33 | 17 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1060 | 1080 | 52 | 35 | 19 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1080 | 1100 | 55 | 37 | 21 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1100 | 1120 | 58 | 39 | 23 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1120 | 1140 | 61 | 41 | 25 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1140 | 1160 | 64 | 43 | 27 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1160 | 1180 | 67 | 45 | 29 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1180 | 1200 | 70 | 47 | 31 | 16 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1200 | 1220 | 73 | 50 | 33 | 18 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1220 | 1240 | 76 | 53 | 35 | 20 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1240 | 1260 | 79 | 56 | 37 | 22 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1260 | 1280 | 82 | 59 | 39 | 24 | 9 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1280 | 1300 | 85 | 62 | 41 | 26 | 11 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1300 | 1320 | 88 | 65 | 43 | 28 | 13 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1320 | 1340 | 91 | 68 | 46 | 30 | 15 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1340 | 1360 | 94 | 71 | 49 | 32 | 17 | 2 | 0 | 0 | 0 | 0 | 0 |
| 1360 | 1380 | 97 | 74 | 52 | 34 | 19 | 4 | 0 | 0 | 0 | 0 | 0 |
| 1380 | 1400 | 100 | 77 | 55 | 36 | 21 | 6 | 0 | 0 | 0 | 0 | 0 |
| 1400 | 1420 | 103 | 80 | 58 | 38 | 23 | 8 | 0 | 0 | 0 | 0 | 0 |
| 1420 | 1440 | 106 | 83 | 61 | 40 | 25 | 10 | 0 | 0 | 0 | 0 | 0 |
| 1440 | 1460 | 109 | 86 | 64 | 42 | 27 | 12 | 0 | 0 | 0 | 0 | 0 |
| 1460 | 1480 | 112 | 89 | 67 | 44 | 29 | 14 | 0 | 0 | 0 | 0 | 0 |
| 1480 | 1500 | 115 | 92 | 70 | 47 | 31 | 16 | 0 | 0 | 0 | 0 | 0 |
| 1500 | 1520 | 118 | 95 | 73 | 50 | 33 | 18 | 2 | 0 | 0 | 0 | 0 |
| 1520 | 1540 | 121 | 98 | 76 | 53 | 35 | 20 | 4 | 0 | 0 | 0 | 0 |
| 1540 | 1560 | 124 | 101 | 79 | 56 | 37 | 22 | 6 | 0 | 0 | 0 | 0 |
| 1560 | 1580 | 127 | 104 | 82 | 59 | 39 | 24 | 8 | 0 | 0 | 0 | 0 |
| 1580 | 1600 | 130 | 107 | 85 | 62 | 41 | 26 | 10 | 0 | 0 | 0 | 0 |
| 1600 | 1620 | 133 | 110 | 88 | 65 | 43 | 28 | 12 | 0 | 0 | 0 | 0 |
| 1620 | 1640 | 136 | 113 | 91 | 68 | 45 | 30 | 14 | 0 | 0 | 0 | 0 |
| 1640 | 1660 | 139 | 116 | 94 | 71 | 48 | 32 | 16 | 1 | 0 | 0 | 0 |
| 1660 | 1680 | 142 | 119 | 97 | 74 | 51 | 34 | 18 | 3 | 0 | 0 | 0 |
| 1680 | 1700 | 145 | 122 | 100 | 77 | 54 | 36 | 20 | 5 | 0 | 0 | 0 |
| 1700 | 1720 | 148 | 125 | 103 | 80 | 57 | 38 | 22 | 7 | 0 | 0 | 0 |
| 1720 | 1740 | 151 | 128 | 106 | 83 | 60 | 40 | 24 | 9 | 0 | 0 | 0 |
| 1740 | 1760 | 154 | 131 | 109 | 86 | 63 | 42 | 26 | 11 | 0 | 0 | 0 |
| 1760 | 1780 | 157 | 134 | 112 | 89 | 66 | 44 | 28 | 13 | 0 | 0 | 0 |
| 1780 | 1800 | 160 | 137 | 115 | 92 | 69 | 46 | 30 | 15 | 0 | 0 | 0 |
| 1800 | 1820 | 163 | 140 | 118 | 95 | 72 | 49 | 32 | 17 | 2 | 0 | 0 |
| 1820 | 1840 | 166 | 143 | 121 | 98 | 75 | 52 | 34 | 19 | 4 | 0 | 0 |
| 1840 | 1860 | 169 | 146 | 124 | 101 | 78 | 55 | 36 | 21 | 6 | 0 | 0 |
| 1860 | 1880 | 172 | 149 | 127 | 104 | 81 | 58 | 38 | 23 | 8 | 0 | 0 |
| 1880 | 1900 | 175 | 152 | 130 | 107 | 84 | 61 | 40 | 25 | 10 | 0 | 0 |
| 1900 | 1920 | 178 | 155 | 133 | 110 | 87 | 64 | 42 | 27 | 12 | 0 | 0 |
| 1920 | 1940 | 181 | 158 | 136 | 113 | 90 | 67 | 44 | 29 | 14 | 0 | 0 |
| 1940 | 1960 | 184 | 161 | 139 | 116 | 93 | 70 | 47 | 31 | 16 | 1 | 0 |
| $1960 | $1980 | $187 | $164 | $142 | $119 | $96 | $73 | $50 | $33 | $18 | $3 | $0 |
| 1980 | 2000 | 190 | 167 | 145 | 122 | 99 | 76 | 53 | 35 | 20 | 5 | 0 |
| 2000 | 2020 | 193 | 170 | 148 | 125 | 102 | 79 | 56 | 37 | 22 | 7 | 0 |
| 2020 | 2040 | 196 | 173 | 151 | 128 | 105 | 82 | 59 | 39 | 24 | 9 | 0 |
| 2040 | 2060 | 199 | 176 | 154 | 131 | 108 | 85 | 62 | 41 | 26 | 11 | 0 |
| 2060 | 2080 | 202 | 179 | 157 | 134 | 111 | 88 | 65 | 43 | 28 | 13 | 0 |
| 2080 | 2100 | 205 | 182 | 160 | 137 | 114 | 91 | 68 | 45 | 30 | 15 | 0 |
| 2100 | 2120 | 208 | 185 | 163 | 140 | 117 | 94 | 71 | 48 | 32 | 17 | 2 |
| 2120 | 2140 | 211 | 188 | 166 | 143 | 120 | 97 | 74 | 51 | 34 | 19 | 4 |
| 2140 | 2160 | 214 | 191 | 169 | 146 | 123 | 100 | 77 | 54 | 36 | 21 | 6 |
| 2160 | 2180 | 217 | 194 | 172 | 149 | 126 | 103 | 80 | 57 | 38 | 23 | 8 |
| 2180 | 2200 | 220 | 197 | 175 | 152 | 129 | 106 | 83 | 60 | 40 | 25 | 10 |
| 2200 | 2220 | 223 | 200 | 178 | 155 | 132 | 109 | 86 | 63 | 42 | 27 | 12 |
| 2220 | 2240 | 226 | 203 | 181 | 158 | 135 | 112 | 89 | 66 | 44 | 29 | 14 |
| 2240 | 2260 | 229 | 206 | 184 | 161 | 138 | 115 | 92 | 69 | 47 | 31 | 16 |
| 2260 | 2280 | 232 | 209 | 187 | 164 | 141 | 118 | 95 | 72 | 50 | 33 | 18 |
| 2280 | 2300 | 235 | 212 | 190 | 167 | 144 | 121 | 98 | 75 | 53 | 35 | 20 |
| 2300 | 2320 | 238 | 215 | 193 | 170 | 147 | 124 | 101 | 78 | 56 | 37 | 22 |
| 2320 | 2340 | 241 | 218 | 196 | 173 | 150 | 127 | 104 | 81 | 59 | 39 | 24 |
| 2340 | 2360 | 244 | 221 | 199 | 176 | 153 | 130 | 107 | 84 | 62 | 41 | 26 |
| 2360 | 2380 | 247 | 224 | 202 | 179 | 156 | 133 | 110 | 87 | 65 | 43 | 28 |
| 2380 | 2400 | 250 | 227 | 205 | 182 | 159 | 136 | 113 | 90 | 68 | 45 | 30 |
| 2400 | 2420 | 253 | 230 | 208 | 185 | 162 | 139 | 116 | 93 | 71 | 48 | 32 |
| 2420 | 2440 | 256 | 233 | 211 | 188 | 165 | 142 | 119 | 96 | 74 | 51 | 34 |
| 2440 | 2460 | 259 | 236 | 214 | 191 | 168 | 145 | 122 | 99 | 77 | 54 | 36 |
| 2460 | 2480 | 262 | 239 | 217 | 194 | 171 | 148 | 125 | 102 | 80 | 57 | 38 |
| 2480 | 2500 | 265 | 242 | 220 | 197 | 174 | 151 | 128 | 105 | 83 | 60 | 40 |
| 2500 | 2520 | 268 | 245 | 223 | 200 | 177 | 154 | 131 | 108 | 86 | 63 | 42 |
| 2520 | 2540 | 271 | 248 | 226 | 203 | 180 | 157 | 134 | 111 | 89 | 66 | 44 |
| 2540 | 2560 | 274 | 251 | 229 | 206 | 183 | 160 | 137 | 114 | 92 | 69 | 46 |
| 2560 | 2580 | 277 | 254 | 232 | 209 | 186 | 163 | 140 | 117 | 95 | 72 | 49 |
| 2580 | 2600 | 280 | 257 | 235 | 212 | 189 | 166 | 143 | 120 | 98 | 75 | 52 |
| 2600 | 2620 | 283 | 260 | 238 | 215 | 192 | 169 | 146 | 123 | 101 | 78 | 55 |
| 2620 | 2640 | 286 | 263 | 241 | 218 | 195 | 172 | 149 | 126 | 104 | 81 | 58 |
| 2640 | 2660 | 289 | 266 | 244 | 221 | 198 | 175 | 152 | 129 | 107 | 84 | 61 |
| 2660 | 2680 | 292 | 269 | 247 | 224 | 201 | 178 | 155 | 132 | 110 | 87 | 64 |
| 2680 | 2700 | 295 | 272 | 250 | 227 | 204 | 181 | 158 | 135 | 113 | 90 | 67 |
| 2700 | 2720 | 298 | 275 | 253 | 230 | 207 | 184 | 161 | 138 | 116 | 93 | 70 |
| 2720 | 2740 | 301 | 278 | 256 | 233 | 210 | 187 | 164 | 141 | 119 | 96 | 73 |
| $2740 and over | Use Table 3(b) for a MARRIED person on page 26. Also see the instructions on page 23. | |||||||||||
| 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 | $500 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 500 | 520 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 540 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 560 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 580 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 600 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 640 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 680 | 16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 720 | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 760 | 24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 800 | 28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 840 | 32 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 880 | 36 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 920 | 41 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 960 | 47 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 960 | 1000 | 53 | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1000 | 1040 | 59 | 21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1040 | 1080 | 65 | 25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1080 | 1120 | 71 | 29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1120 | 1160 | 77 | 33 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1160 | 1200 | 83 | 38 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1200 | 1240 | 89 | 44 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1240 | 1280 | 95 | 50 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1280 | 1320 | 101 | 56 | 19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1320 | 1360 | 107 | 62 | 23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1360 | 1400 | 113 | 68 | 27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1400 | 1440 | 119 | 74 | 31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1440 | 1480 | 125 | 80 | 35 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1480 | 1520 | 131 | 86 | 40 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1520 | 1560 | 137 | 92 | 46 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1560 | 1600 | 143 | 98 | 52 | 16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1600 | 1640 | 149 | 104 | 58 | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1640 | 1680 | 155 | 110 | 64 | 24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1680 | 1720 | 161 | 116 | 70 | 28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1720 | 1760 | 167 | 122 | 76 | 32 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1760 | 1800 | 173 | 128 | 82 | 36 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1800 | 1840 | 179 | 134 | 88 | 42 | 10 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1840 | 1880 | 185 | 140 | 94 | 48 | 14 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1880 | 1920 | 191 | 146 | 100 | 54 | 18 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1920 | 1960 | 197 | 152 | 106 | 60 | 22 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1960 | 2000 | 203 | 158 | 112 | 66 | 26 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2000 | 2040 | 209 | 164 | 118 | 72 | 30 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2040 | 2080 | 215 | 170 | 124 | 78 | 34 | 4 | 0 | 0 | 0 | 0 | 0 |
| 2080 | 2120 | 221 | 176 | 130 | 84 | 39 | 8 | 0 | 0 | 0 | 0 | 0 |
| 2120 | 2160 | 227 | 182 | 136 | 90 | 45 | 12 | 0 | 0 | 0 | 0 | 0 |
| 2160 | 2200 | 233 | 188 | 142 | 96 | 51 | 16 | 0 | 0 | 0 | 0 | 0 |
| 2200 | 2240 | 239 | 194 | 148 | 102 | 57 | 20 | 0 | 0 | 0 | 0 | 0 |
| 2240 | 2280 | 245 | 200 | 154 | 108 | 63 | 24 | 0 | 0 | 0 | 0 | 0 |
| 2280 | 2320 | 251 | 206 | 160 | 114 | 69 | 28 | 0 | 0 | 0 | 0 | 0 |
| 2320 | 2360 | 257 | 212 | 166 | 120 | 75 | 32 | 1 | 0 | 0 | 0 | 0 |
| 2360 | 2400 | 263 | 218 | 172 | 126 | 81 | 36 | 5 | 0 | 0 | 0 | 0 |
| 2400 | 2440 | 269 | 224 | 178 | 132 | 87 | 41 | 9 | 0 | 0 | 0 | 0 |
| 2440 | 2480 | 275 | 230 | 184 | 138 | 93 | 47 | 13 | 0 | 0 | 0 | 0 |
| 2480 | 2520 | 281 | 236 | 190 | 144 | 99 | 53 | 17 | 0 | 0 | 0 | 0 |
| 2520 | 2560 | 287 | 242 | 196 | 150 | 105 | 59 | 21 | 0 | 0 | 0 | 0 |
| 2560 | 2600 | 293 | 248 | 202 | 156 | 111 | 65 | 25 | 0 | 0 | 0 | 0 |
| 2600 | 2640 | 299 | 254 | 208 | 162 | 117 | 71 | 29 | 0 | 0 | 0 | 0 |
| 2640 | 2680 | 305 | 260 | 214 | 168 | 123 | 77 | 33 | 3 | 0 | 0 | 0 |
| 2680 | 2720 | 311 | 266 | 220 | 174 | 129 | 83 | 37 | 7 | 0 | 0 | 0 |
| 2720 | 2760 | 317 | 272 | 226 | 180 | 135 | 89 | 43 | 11 | 0 | 0 | 0 |
| 2760 | 2800 | 323 | 278 | 232 | 186 | 141 | 95 | 49 | 15 | 0 | 0 | 0 |
| 2800 | 2840 | 329 | 284 | 238 | 192 | 147 | 101 | 55 | 19 | 0 | 0 | 0 |
| 2840 | 2880 | 335 | 290 | 244 | 198 | 153 | 107 | 61 | 23 | 0 | 0 | 0 |
| 2880 | 2920 | 341 | 296 | 250 | 204 | 159 | 113 | 67 | 27 | 0 | 0 | 0 |
| 2920 | 2960 | 347 | 302 | 256 | 210 | 165 | 119 | 73 | 31 | 0 | 0 | 0 |
| 2960 | 3000 | 353 | 308 | 262 | 216 | 171 | 125 | 79 | 35 | 4 | 0 | 0 |
| 3000 | 3040 | 361 | 314 | 268 | 222 | 177 | 131 | 85 | 40 | 8 | 0 | 0 |
| 3040 | 3080 | 371 | 320 | 274 | 228 | 183 | 137 | 91 | 46 | 12 | 0 | 0 |
| 3080 | 3120 | 381 | 326 | 280 | 234 | 189 | 143 | 97 | 52 | 16 | 0 | 0 |
| 3120 | 3160 | 391 | 332 | 286 | 240 | 195 | 149 | 103 | 58 | 20 | 0 | 0 |
| $3160 | $3200 | $401 | $338 | $292 | $246 | $201 | $155 | $109 | $64 | $24 | $0 | $0 |
| 3200 | 3240 | 411 | 344 | 298 | 252 | 207 | 161 | 115 | 70 | 28 | 0 | 0 |
| 3240 | 3280 | 421 | 350 | 304 | 258 | 213 | 167 | 121 | 76 | 32 | 2 | 0 |
| 3280 | 3320 | 431 | 356 | 310 | 264 | 219 | 173 | 127 | 82 | 36 | 6 | 0 |
| 3320 | 3360 | 441 | 365 | 316 | 270 | 225 | 179 | 133 | 88 | 42 | 10 | 0 |
| 3360 | 3400 | 451 | 375 | 322 | 276 | 231 | 185 | 139 | 94 | 48 | 14 | 0 |
| 3400 | 3440 | 461 | 385 | 328 | 282 | 237 | 191 | 145 | 100 | 54 | 18 | 0 |
| 3440 | 3480 | 471 | 395 | 334 | 288 | 243 | 197 | 151 | 106 | 60 | 22 | 0 |
| 3480 | 3520 | 481 | 405 | 340 | 294 | 249 | 203 | 157 | 112 | 66 | 26 | 0 |
| 3520 | 3560 | 491 | 415 | 346 | 300 | 255 | 209 | 163 | 118 | 72 | 30 | 0 |
| 3560 | 3600 | 501 | 425 | 352 | 306 | 261 | 215 | 169 | 124 | 78 | 34 | 3 |
| 3600 | 3640 | 511 | 435 | 359 | 312 | 267 | 221 | 175 | 130 | 84 | 39 | 7 |
| 3640 | 3680 | 521 | 445 | 369 | 318 | 273 | 227 | 181 | 136 | 90 | 45 | 11 |
| 3680 | 3720 | 531 | 455 | 379 | 324 | 279 | 233 | 187 | 142 | 96 | 51 | 15 |
| 3720 | 3760 | 541 | 465 | 389 | 330 | 285 | 239 | 193 | 148 | 102 | 57 | 19 |
| 3760 | 3800 | 551 | 475 | 399 | 336 | 291 | 245 | 199 | 154 | 108 | 63 | 23 |
| 3800 | 3840 | 561 | 485 | 409 | 342 | 297 | 251 | 205 | 160 | 114 | 69 | 27 |
| 3840 | 3880 | 571 | 495 | 419 | 348 | 303 | 257 | 211 | 166 | 120 | 75 | 31 |
| 3880 | 3920 | 581 | 505 | 429 | 354 | 309 | 263 | 217 | 172 | 126 | 81 | 35 |
| 3920 | 3960 | 591 | 515 | 439 | 363 | 315 | 269 | 223 | 178 | 132 | 87 | 41 |
| 3960 | 4000 | 601 | 525 | 449 | 373 | 321 | 275 | 229 | 184 | 138 | 93 | 47 |
| 4000 | 4040 | 611 | 535 | 459 | 383 | 327 | 281 | 235 | 190 | 144 | 99 | 53 |
| 4040 | 4080 | 621 | 545 | 469 | 393 | 333 | 287 | 241 | 196 | 150 | 105 | 59 |
| 4080 | 4120 | 631 | 555 | 479 | 403 | 339 | 293 | 247 | 202 | 156 | 111 | 65 |
| 4120 | 4160 | 641 | 565 | 489 | 413 | 345 | 299 | 253 | 208 | 162 | 117 | 71 |
| 4160 | 4200 | 651 | 575 | 499 | 423 | 351 | 305 | 259 | 214 | 168 | 123 | 77 |
| 4200 | 4240 | 661 | 585 | 509 | 433 | 357 | 311 | 265 | 220 | 174 | 129 | 83 |
| 4240 | 4280 | 671 | 595 | 519 | 443 | 367 | 317 | 271 | 226 | 180 | 135 | 89 |
| 4280 | 4320 | 681 | 605 | 529 | 453 | 377 | 323 | 277 | 232 | 186 | 141 | 95 |
| 4320 | 4360 | 691 | 615 | 539 | 463 | 387 | 329 | 283 | 238 | 192 | 147 | 101 |
| 4360 | 4400 | 701 | 625 | 549 | 473 | 397 | 335 | 289 | 244 | 198 | 153 | 107 |
| 4400 | 4440 | 711 | 635 | 559 | 483 | 407 | 341 | 295 | 250 | 204 | 159 | 113 |
| 4440 | 4480 | 721 | 645 | 569 | 493 | 417 | 347 | 301 | 256 | 210 | 165 | 119 |
| 4480 | 4520 | 731 | 655 | 579 | 503 | 427 | 353 | 307 | 262 | 216 | 171 | 125 |
| 4520 | 4560 | 741 | 665 | 589 | 513 | 437 | 361 | 313 | 268 | 222 | 177 | 131 |
| 4560 | 4600 | 751 | 675 | 599 | 523 | 447 | 371 | 319 | 274 | 228 | 183 | 137 |
| 4600 | 4640 | 761 | 685 | 609 | 533 | 457 | 381 | 325 | 280 | 234 | 189 | 143 |
| 4640 | 4680 | 771 | 695 | 619 | 543 | 467 | 391 | 331 | 286 | 240 | 195 | 149 |
| 4680 | 4720 | 781 | 705 | 629 | 553 | 477 | 401 | 337 | 292 | 246 | 201 | 155 |
| 4720 | 4760 | 791 | 715 | 639 | 563 | 487 | 411 | 343 | 298 | 252 | 207 | 161 |
| 4760 | 4800 | 801 | 725 | 649 | 573 | 497 | 421 | 349 | 304 | 258 | 213 | 167 |
| 4800 | 4840 | 811 | 735 | 659 | 583 | 507 | 431 | 355 | 310 | 264 | 219 | 173 |
| 4840 | 4880 | 821 | 745 | 669 | 593 | 517 | 441 | 364 | 316 | 270 | 225 | 179 |
| 4880 | 4920 | 831 | 755 | 679 | 603 | 527 | 451 | 374 | 322 | 276 | 231 | 185 |
| 4920 | 4960 | 841 | 765 | 689 | 613 | 537 | 461 | 384 | 328 | 282 | 237 | 191 |
| 4960 | 5000 | 851 | 775 | 699 | 623 | 547 | 471 | 394 | 334 | 288 | 243 | 197 |
| 5000 | 5040 | 861 | 785 | 709 | 633 | 557 | 481 | 404 | 340 | 294 | 249 | 203 |
| 5040 | 5080 | 871 | 795 | 719 | 643 | 567 | 491 | 414 | 346 | 300 | 255 | 209 |
| $5080 and over | Use Table 4(a) for a SINGLE person on page 26. Also see the instructions on page 23. | |||||||||||
| 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 | $1160 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 1160 | 1200 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1200 | 1240 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1240 | 1280 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1280 | 1320 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1320 | 1360 | 19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1360 | 1400 | 23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1400 | 1440 | 27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1440 | 1480 | 31 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1480 | 1520 | 35 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1520 | 1560 | 39 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1560 | 1600 | 43 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1600 | 1640 | 47 | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1640 | 1680 | 51 | 21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1680 | 1720 | 55 | 25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1720 | 1760 | 59 | 29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1760 | 1800 | 63 | 33 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1800 | 1840 | 67 | 37 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1840 | 1880 | 71 | 41 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1880 | 1920 | 75 | 45 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1920 | 1960 | 79 | 49 | 19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1960 | 2000 | 83 | 53 | 23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2000 | 2040 | 87 | 57 | 27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2040 | 2080 | 92 | 61 | 31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2080 | 2120 | 98 | 65 | 35 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2120 | 2160 | 104 | 69 | 39 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2160 | 2200 | 110 | 73 | 43 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2200 | 2240 | 116 | 77 | 47 | 16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2240 | 2280 | 122 | 81 | 51 | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2280 | 2320 | 128 | 85 | 55 | 24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2320 | 2360 | 134 | 89 | 59 | 28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2360 | 2400 | 140 | 95 | 63 | 32 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2400 | 2440 | 146 | 101 | 67 | 36 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2440 | 2480 | 152 | 107 | 71 | 40 | 10 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2480 | 2520 | 158 | 113 | 75 | 44 | 14 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2520 | 2560 | 164 | 119 | 79 | 48 | 18 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2560 | 2600 | 170 | 125 | 83 | 52 | 22 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2600 | 2640 | 176 | 131 | 87 | 56 | 26 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2640 | 2680 | 182 | 137 | 91 | 60 | 30 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2680 | 2720 | 188 | 143 | 97 | 64 | 34 | 3 | 0 | 0 | 0 | 0 | 0 |
| 2720 | 2760 | 194 | 149 | 103 | 68 | 38 | 7 | 0 | 0 | 0 | 0 | 0 |
| 2760 | 2800 | 200 | 155 | 109 | 72 | 42 | 11 | 0 | 0 | 0 | 0 | 0 |
| 2800 | 2840 | 206 | 161 | 115 | 76 | 46 | 15 | 0 | 0 | 0 | 0 | 0 |
| 2840 | 2880 | 212 | 167 | 121 | 80 | 50 | 19 | 0 | 0 | 0 | 0 | 0 |
| 2880 | 2920 | 218 | 173 | 127 | 84 | 54 | 23 | 0 | 0 | 0 | 0 | 0 |
| 2920 | 2960 | 224 | 179 | 133 | 88 | 58 | 27 | 0 | 0 | 0 | 0 | 0 |
| 2960 | 3000 | 230 | 185 | 139 | 93 | 62 | 31 | 1 | 0 | 0 | 0 | 0 |
| 3000 | 3040 | 236 | 191 | 145 | 99 | 66 | 35 | 5 | 0 | 0 | 0 | 0 |
| 3040 | 3080 | 242 | 197 | 151 | 105 | 70 | 39 | 9 | 0 | 0 | 0 | 0 |
| 3080 | 3120 | 248 | 203 | 157 | 111 | 74 | 43 | 13 | 0 | 0 | 0 | 0 |
| 3120 | 3160 | 254 | 209 | 163 | 117 | 78 | 47 | 17 | 0 | 0 | 0 | 0 |
| 3160 | 3200 | 260 | 215 | 169 | 123 | 82 | 51 | 21 | 0 | 0 | 0 | 0 |
| 3200 | 3240 | 266 | 221 | 175 | 129 | 86 | 55 | 25 | 0 | 0 | 0 | 0 |
| 3240 | 3280 | 272 | 227 | 181 | 135 | 90 | 59 | 29 | 0 | 0 | 0 | 0 |
| 3280 | 3320 | 278 | 233 | 187 | 141 | 96 | 63 | 33 | 3 | 0 | 0 | 0 |
| 3320 | 3360 | 284 | 239 | 193 | 147 | 102 | 67 | 37 | 7 | 0 | 0 | 0 |
| 3360 | 3400 | 290 | 245 | 199 | 153 | 108 | 71 | 41 | 11 | 0 | 0 | 0 |
| 3400 | 3440 | 296 | 251 | 205 | 159 | 114 | 75 | 45 | 15 | 0 | 0 | 0 |
| 3440 | 3480 | 302 | 257 | 211 | 165 | 120 | 79 | 49 | 19 | 0 | 0 | 0 |
| 3480 | 3520 | 308 | 263 | 217 | 171 | 126 | 83 | 53 | 23 | 0 | 0 | 0 |
| 3520 | 3560 | 314 | 269 | 223 | 177 | 132 | 87 | 57 | 27 | 0 | 0 | 0 |
| 3560 | 3600 | 320 | 275 | 229 | 183 | 138 | 92 | 61 | 31 | 0 | 0 | 0 |
| 3600 | 3640 | 326 | 281 | 235 | 189 | 144 | 98 | 65 | 35 | 4 | 0 | 0 |
| 3640 | 3680 | 332 | 287 | 241 | 195 | 150 | 104 | 69 | 39 | 8 | 0 | 0 |
| 3680 | 3720 | 338 | 293 | 247 | 201 | 156 | 110 | 73 | 43 | 12 | 0 | 0 |
| 3720 | 3760 | 344 | 299 | 253 | 207 | 162 | 116 | 77 | 47 | 16 | 0 | 0 |
| 3760 | 3800 | 350 | 305 | 259 | 213 | 168 | 122 | 81 | 51 | 20 | 0 | 0 |
| 3800 | 3840 | 356 | 311 | 265 | 219 | 174 | 128 | 85 | 55 | 24 | 0 | 0 |
| 3840 | 3880 | 362 | 317 | 271 | 225 | 180 | 134 | 89 | 59 | 28 | 0 | 0 |
| 3880 | 3920 | 368 | 323 | 277 | 231 | 186 | 140 | 95 | 63 | 32 | 2 | 0 |
| $3920 | $3960 | $374 | $329 | $283 | $237 | $192 | $146 | $101 | $67 | $36 | $6 | $0 |
| 3960 | 4000 | 380 | 335 | 289 | 243 | 198 | 152 | 107 | 71 | 40 | 10 | 0 |
| 4000 | 4040 | 386 | 341 | 295 | 249 | 204 | 158 | 113 | 75 | 44 | 14 | 0 |
| 4040 | 4080 | 392 | 347 | 301 | 255 | 210 | 164 | 119 | 79 | 48 | 18 | 0 |
| 4080 | 4120 | 398 | 353 | 307 | 261 | 216 | 170 | 125 | 83 | 52 | 22 | 0 |
| 4120 | 4160 | 404 | 359 | 313 | 267 | 222 | 176 | 131 | 87 | 56 | 26 | 0 |
| 4160 | 4200 | 410 | 365 | 319 | 273 | 228 | 182 | 137 | 91 | 60 | 30 | 0 |
| 4200 | 4240 | 416 | 371 | 325 | 279 | 234 | 188 | 143 | 97 | 64 | 34 | 3 |
| 4240 | 4280 | 422 | 377 | 331 | 285 | 240 | 194 | 149 | 103 | 68 | 38 | 7 |
| 4280 | 4320 | 428 | 383 | 337 | 291 | 246 | 200 | 155 | 109 | 72 | 42 | 11 |
| 4320 | 4360 | 434 | 389 | 343 | 297 | 252 | 206 | 161 | 115 | 76 | 46 | 15 |
| 4360 | 4400 | 440 | 395 | 349 | 303 | 258 | 212 | 167 | 121 | 80 | 50 | 19 |
| 4400 | 4440 | 446 | 401 | 355 | 309 | 264 | 218 | 173 | 127 | 84 | 54 | 23 |
| 4440 | 4480 | 452 | 407 | 361 | 315 | 270 | 224 | 179 | 133 | 88 | 58 | 27 |
| 4480 | 4520 | 458 | 413 | 367 | 321 | 276 | 230 | 185 | 139 | 93 | 62 | 31 |
| 4520 | 4560 | 464 | 419 | 373 | 327 | 282 | 236 | 191 | 145 | 99 | 66 | 35 |
| 4560 | 4600 | 470 | 425 | 379 | 333 | 288 | 242 | 197 | 151 | 105 | 70 | 39 |
| 4600 | 4640 | 476 | 431 | 385 | 339 | 294 | 248 | 203 | 157 | 111 | 74 | 43 |
| 4640 | 4680 | 482 | 437 | 391 | 345 | 300 | 254 | 209 | 163 | 117 | 78 | 47 |
| 4680 | 4720 | 488 | 443 | 397 | 351 | 306 | 260 | 215 | 169 | 123 | 82 | 51 |
| 4720 | 4760 | 494 | 449 | 403 | 357 | 312 | 266 | 221 | 175 | 129 | 86 | 55 |
| 4760 | 4800 | 500 | 455 | 409 | 363 | 318 | 272 | 227 | 181 | 135 | 90 | 59 |
| 4800 | 4840 | 506 | 461 | 415 | 369 | 324 | 278 | 233 | 187 | 141 | 96 | 63 |
| 4840 | 4880 | 512 | 467 | 421 | 375 | 330 | 284 | 239 | 193 | 147 | 102 | 67 |
| 4880 | 4920 | 518 | 473 | 427 | 381 | 336 | 290 | 245 | 199 | 153 | 108 | 71 |
| 4920 | 4960 | 524 | 479 | 433 | 387 | 342 | 296 | 251 | 205 | 159 | 114 | 75 |
| 4960 | 5000 | 530 | 485 | 439 | 393 | 348 | 302 | 257 | 211 | 165 | 120 | 79 |
| 5000 | 5040 | 536 | 491 | 445 | 399 | 354 | 308 | 263 | 217 | 171 | 126 | 83 |
| 5040 | 5080 | 542 | 497 | 451 | 405 | 360 | 314 | 269 | 223 | 177 | 132 | 87 |
| 5080 | 5120 | 548 | 503 | 457 | 411 | 366 | 320 | 275 | 229 | 183 | 138 | 92 |
| 5120 | 5160 | 554 | 509 | 463 | 417 | 372 | 326 | 281 | 235 | 189 | 144 | 98 |
| 5160 | 5200 | 560 | 515 | 469 | 423 | 378 | 332 | 287 | 241 | 195 | 150 | 104 |
| 5200 | 5240 | 566 | 521 | 475 | 429 | 384 | 338 | 293 | 247 | 201 | 156 | 110 |
| 5240 | 5280 | 572 | 527 | 481 | 435 | 390 | 344 | 299 | 253 | 207 | 162 | 116 |
| 5280 | 5320 | 578 | 533 | 487 | 441 | 396 | 350 | 305 | 259 | 213 | 168 | 122 |
| 5320 | 5360 | 584 | 539 | 493 | 447 | 402 | 356 | 311 | 265 | 219 | 174 | 128 |
| 5360 | 5400 | 590 | 545 | 499 | 453 | 408 | 362 | 317 | 271 | 225 | 180 | 134 |
| 5400 | 5440 | 596 | 551 | 505 | 459 | 414 | 368 | 323 | 277 | 231 | 186 | 140 |
| 5440 | 5480 | 602 | 557 | 511 | 465 | 420 | 374 | 329 | 283 | 237 | 192 | 146 |
| 5480 | 5520 | 608 | 563 | 517 | 471 | 426 | 380 | 335 | 289 | 243 | 198 | 152 |
| 5520 | 5560 | 614 | 569 | 523 | 477 | 432 | 386 | 341 | 295 | 249 | 204 | 158 |
| 5560 | 5600 | 620 | 575 | 529 | 483 | 438 | 392 | 347 | 301 | 255 | 210 | 164 |
| 5600 | 5640 | 626 | 581 | 535 | 489 | 444 | 398 | 353 | 307 | 261 | 216 | 170 |
| 5640 | 5680 | 632 | 587 | 541 | 495 | 450 | 404 | 359 | 313 | 267 | 222 | 176 |
| 5680 | 5720 | 638 | 593 | 547 | 501 | 456 | 410 | 365 | 319 | 273 | 228 | 182 |
| 5720 | 5760 | 644 | 599 | 553 | 507 | 462 | 416 | 371 | 325 | 279 | 234 | 188 |
| 5760 | 5800 | 650 | 605 | 559 | 513 | 468 | 422 | 377 | 331 | 285 | 240 | 194 |
| 5800 | 5840 | 656 | 611 | 565 | 519 | 474 | 428 | 383 | 337 | 291 | 246 | 200 |
| 5840 | 5880 | 662 | 617 | 571 | 525 | 480 | 434 | 389 | 343 | 297 | 252 | 206 |
| $5880 and over | Use Table 4(b) for a MARRIED person on page 26. Also see the instructions on page 23. | |||||||||||
| 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 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 27 | 30 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 30 | 33 | 1 | 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 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 42 | 45 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 45 | 48 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 48 | 51 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 51 | 54 | 4 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 54 | 57 | 4 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 57 | 60 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 60 | 63 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 63 | 66 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 66 | 69 | 6 | 4 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 69 | 72 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 72 | 75 | 7 | 5 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 75 | 78 | 7 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 78 | 81 | 8 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 81 | 84 | 8 | 6 | 4 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 84 | 87 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 87 | 90 | 9 | 7 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 90 | 93 | 9 | 7 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 93 | 96 | 10 | 8 | 6 | 4 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 96 | 99 | 10 | 8 | 6 | 4 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 99 | 102 | 11 | 9 | 7 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 |
| 102 | 105 | 11 | 9 | 7 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 |
| 105 | 108 | 12 | 10 | 7 | 5 | 3 | 1 | 0 | 0 | 0 | 0 | 0 |
| 108 | 111 | 12 | 10 | 8 | 6 | 4 | 2 | 0 | 0 | 0 | 0 | 0 |
| 111 | 114 | 13 | 10 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 |
| 114 | 117 | 13 | 11 | 9 | 7 | 5 | 2 | 1 | 0 | 0 | 0 | 0 |
| 117 | 120 | 13 | 11 | 9 | 7 | 5 | 3 | 1 | 0 | 0 | 0 | 0 |
| 120 | 123 | 14 | 12 | 10 | 8 | 5 | 3 | 1 | 0 | 0 | 0 | 0 |
| 123 | 126 | 14 | 12 | 10 | 8 | 6 | 4 | 2 | 0 | 0 | 0 | 0 |
| 126 | 129 | 15 | 13 | 11 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 |
| 129 | 132 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 1 | 0 | 0 | 0 |
| 132 | 135 | 16 | 14 | 11 | 9 | 7 | 5 | 3 | 1 | 0 | 0 | 0 |
| 135 | 138 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 1 | 0 | 0 | 0 |
| 138 | 141 | 17 | 14 | 12 | 10 | 8 | 6 | 4 | 2 | 0 | 0 | 0 |
| 141 | 144 | 17 | 15 | 13 | 11 | 9 | 7 | 4 | 2 | 1 | 0 | 0 |
| 144 | 147 | 18 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 1 | 0 | 0 |
| 147 | 150 | 19 | 16 | 14 | 12 | 10 | 7 | 5 | 3 | 1 | 0 | 0 |
| 150 | 153 | 20 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 2 | 0 | 0 |
| 153 | 156 | 20 | 17 | 15 | 13 | 10 | 8 | 6 | 4 | 2 | 0 | 0 |
| 156 | 159 | 21 | 18 | 15 | 13 | 11 | 9 | 7 | 5 | 2 | 1 | 0 |
| 159 | 162 | 22 | 18 | 16 | 13 | 11 | 9 | 7 | 5 | 3 | 1 | 0 |
| 162 | 165 | 23 | 19 | 16 | 14 | 12 | 10 | 8 | 5 | 3 | 1 | 0 |
| 165 | 168 | 23 | 20 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 2 | 0 |
| 168 | 171 | 24 | 21 | 17 | 15 | 13 | 11 | 8 | 6 | 4 | 2 | 1 |
| 171 | 174 | 25 | 21 | 18 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 1 |
| 174 | 177 | 26 | 22 | 19 | 16 | 14 | 11 | 9 | 7 | 5 | 3 | 1 |
| 177 | 180 | 26 | 23 | 19 | 16 | 14 | 12 | 10 | 8 | 6 | 3 | 1 |
| 180 | 183 | 27 | 24 | 20 | 17 | 14 | 12 | 10 | 8 | 6 | 4 | 2 |
| 183 | 186 | 28 | 24 | 21 | 17 | 15 | 13 | 11 | 9 | 6 | 4 | 2 |
| 186 | 189 | 29 | 25 | 22 | 18 | 15 | 13 | 11 | 9 | 7 | 5 | 3 |
| 189 | 192 | 29 | 26 | 22 | 19 | 16 | 14 | 12 | 10 | 7 | 5 | 3 |
| 192 | 195 | 30 | 27 | 23 | 20 | 16 | 14 | 12 | 10 | 8 | 6 | 4 |
| 195 | 198 | 31 | 27 | 24 | 20 | 17 | 15 | 13 | 10 | 8 | 6 | 4 |
| 198 | 201 | 32 | 28 | 25 | 21 | 18 | 15 | 13 | 11 | 9 | 7 | 5 |
| 201 | 204 | 32 | 29 | 25 | 22 | 18 | 16 | 13 | 11 | 9 | 7 | 5 |
| 204 | 207 | 33 | 30 | 26 | 23 | 19 | 16 | 14 | 12 | 10 | 8 | 5 |
| 207 | 210 | 34 | 30 | 27 | 23 | 20 | 16 | 14 | 12 | 10 | 8 | 6 |
| 210 | 213 | 35 | 31 | 28 | 24 | 21 | 17 | 15 | 13 | 11 | 8 | 6 |
| 213 | 216 | 35 | 32 | 28 | 25 | 21 | 18 | 15 | 13 | 11 | 9 | 7 |
| 216 | 219 | 36 | 33 | 29 | 26 | 22 | 19 | 16 | 14 | 11 | 9 | 7 |
| 219 | 222 | 37 | 33 | 30 | 26 | 23 | 19 | 16 | 14 | 12 | 10 | 8 |
| 222 | 225 | 38 | 34 | 31 | 27 | 24 | 20 | 17 | 14 | 12 | 10 | 8 |
| 225 | 228 | 38 | 35 | 31 | 28 | 24 | 21 | 17 | 15 | 13 | 11 | 9 |
| 228 | 231 | 39 | 36 | 32 | 29 | 25 | 22 | 18 | 15 | 13 | 11 | 9 |
| 231 | 234 | 40 | 36 | 33 | 29 | 26 | 22 | 19 | 16 | 14 | 12 | 9 |
| $234 | $237 | $41 | $37 | $34 | $30 | $27 | $23 | $20 | $16 | $14 | $12 | $10 |
| 237 | 240 | 41 | 38 | 34 | 31 | 27 | 24 | 20 | 17 | 15 | 12 | 10 |
| 240 | 243 | 42 | 39 | 35 | 32 | 28 | 25 | 21 | 18 | 15 | 13 | 11 |
| 243 | 246 | 43 | 39 | 36 | 32 | 29 | 25 | 22 | 18 | 15 | 13 | 11 |
| 246 | 249 | 44 | 40 | 37 | 33 | 30 | 26 | 23 | 19 | 16 | 14 | 12 |
| 249 | 252 | 44 | 41 | 37 | 34 | 30 | 27 | 23 | 20 | 16 | 14 | 12 |
| 252 | 255 | 45 | 42 | 38 | 35 | 31 | 28 | 24 | 21 | 17 | 15 | 13 |
| 255 | 258 | 46 | 42 | 39 | 35 | 32 | 28 | 25 | 21 | 18 | 15 | 13 |
| 258 | 261 | 47 | 43 | 40 | 36 | 33 | 29 | 26 | 22 | 19 | 16 | 14 |
| 261 | 264 | 47 | 44 | 40 | 37 | 33 | 30 | 26 | 23 | 19 | 16 | 14 |
| 264 | 267 | 48 | 45 | 41 | 38 | 34 | 31 | 27 | 24 | 20 | 17 | 14 |
| 267 | 270 | 49 | 45 | 42 | 38 | 35 | 31 | 28 | 24 | 21 | 17 | 15 |
| 270 | 273 | 50 | 46 | 43 | 39 | 36 | 32 | 29 | 25 | 22 | 18 | 15 |
| 273 | 276 | 51 | 47 | 43 | 40 | 36 | 33 | 29 | 26 | 22 | 19 | 16 |
| 276 | 279 | 52 | 48 | 44 | 41 | 37 | 34 | 30 | 27 | 23 | 20 | 16 |
| 279 | 282 | 52 | 49 | 45 | 41 | 38 | 34 | 31 | 27 | 24 | 20 | 17 |
| 282 | 285 | 53 | 49 | 46 | 42 | 39 | 35 | 32 | 28 | 25 | 21 | 18 |
| 285 | 288 | 54 | 50 | 46 | 43 | 39 | 36 | 32 | 29 | 25 | 22 | 18 |
| 288 | 291 | 55 | 51 | 47 | 44 | 40 | 37 | 33 | 30 | 26 | 23 | 19 |
| 291 | 294 | 56 | 52 | 48 | 44 | 41 | 37 | 34 | 30 | 27 | 23 | 20 |
| 294 | 297 | 56 | 53 | 49 | 45 | 42 | 38 | 35 | 31 | 28 | 24 | 21 |
| 297 | 300 | 57 | 53 | 50 | 46 | 42 | 39 | 35 | 32 | 28 | 25 | 21 |
| 300 | 303 | 58 | 54 | 50 | 47 | 43 | 40 | 36 | 33 | 29 | 26 | 22 |
| 303 | 306 | 59 | 55 | 51 | 47 | 44 | 40 | 37 | 33 | 30 | 26 | 23 |
| 306 | 309 | 60 | 56 | 52 | 48 | 45 | 41 | 38 | 34 | 31 | 27 | 24 |
| 309 | 312 | 60 | 57 | 53 | 49 | 45 | 42 | 38 | 35 | 31 | 28 | 24 |
| 312 | 315 | 61 | 57 | 54 | 50 | 46 | 43 | 39 | 36 | 32 | 29 | 25 |
| 315 | 318 | 62 | 58 | 54 | 51 | 47 | 43 | 40 | 36 | 33 | 29 | 26 |
| 318 | 321 | 63 | 59 | 55 | 51 | 48 | 44 | 41 | 37 | 34 | 30 | 27 |
| 321 | 324 | 64 | 60 | 56 | 52 | 49 | 45 | 41 | 38 | 34 | 31 | 27 |
| 324 | 327 | 65 | 61 | 57 | 53 | 49 | 46 | 42 | 39 | 35 | 32 | 28 |
| 327 | 330 | 65 | 61 | 58 | 54 | 50 | 46 | 43 | 39 | 36 | 32 | 29 |
| 330 | 333 | 66 | 62 | 59 | 55 | 51 | 47 | 44 | 40 | 37 | 33 | 30 |
| 333 | 336 | 67 | 63 | 59 | 56 | 52 | 48 | 44 | 41 | 37 | 34 | 30 |
| 336 | 339 | 68 | 64 | 60 | 56 | 53 | 49 | 45 | 42 | 38 | 35 | 31 |
| 339 | 341 | 69 | 65 | 61 | 57 | 53 | 49 | 46 | 42 | 39 | 35 | 32 |
| 341 | 343 | 69 | 65 | 61 | 58 | 54 | 50 | 46 | 43 | 39 | 36 | 32 |
| 343 | 345 | 70 | 66 | 62 | 58 | 54 | 51 | 47 | 43 | 40 | 36 | 33 |
| 345 | 347 | 70 | 66 | 62 | 59 | 55 | 51 | 47 | 44 | 40 | 37 | 33 |
| 347 | 349 | 71 | 67 | 63 | 59 | 55 | 52 | 48 | 44 | 41 | 37 | 34 |
| 349 | 351 | 72 | 68 | 64 | 60 | 56 | 52 | 48 | 45 | 41 | 38 | 34 |
| 351 | 353 | 72 | 68 | 64 | 60 | 56 | 53 | 49 | 45 | 42 | 38 | 35 |
| 353 | 355 | 73 | 69 | 65 | 61 | 57 | 53 | 49 | 46 | 42 | 39 | 35 |
| 355 | 357 | 73 | 69 | 65 | 61 | 58 | 54 | 50 | 46 | 43 | 39 | 36 |
| 357 | 359 | 74 | 70 | 66 | 62 | 58 | 54 | 51 | 47 | 43 | 40 | 36 |
| 359 | 361 | 74 | 70 | 66 | 62 | 59 | 55 | 51 | 47 | 44 | 40 | 37 |
| 361 | 363 | 75 | 71 | 67 | 63 | 59 | 55 | 52 | 48 | 44 | 41 | 37 |
| 363 | 365 | 76 | 72 | 68 | 64 | 60 | 56 | 52 | 48 | 45 | 41 | 38 |
| 365 | 367 | 76 | 72 | 68 | 64 | 60 | 56 | 53 | 49 | 45 | 42 | 38 |
| 367 | 369 | 77 | 73 | 69 | 65 | 61 | 57 | 53 | 49 | 46 | 42 | 39 |
| 369 | 371 | 77 | 73 | 69 | 65 | 61 | 58 | 54 | 50 | 46 | 43 | 39 |
| 371 | 373 | 78 | 74 | 70 | 66 | 62 | 58 | 54 | 51 | 47 | 43 | 40 |
| 373 | 375 | 78 | 74 | 70 | 66 | 62 | 59 | 55 | 51 | 47 | 44 | 40 |
| 375 | 377 | 79 | 75 | 71 | 67 | 63 | 59 | 55 | 52 | 48 | 44 | 41 |
| 377 | 379 | 79 | 76 | 72 | 68 | 63 | 60 | 56 | 52 | 48 | 45 | 41 |
| 379 | 381 | 80 | 76 | 72 | 68 | 64 | 60 | 56 | 53 | 49 | 45 | 42 |
| 381 | 383 | 81 | 77 | 73 | 69 | 65 | 61 | 57 | 53 | 49 | 46 | 42 |
| 383 | 385 | 81 | 77 | 73 | 69 | 65 | 61 | 58 | 54 | 50 | 46 | 43 |
| 385 | 387 | 82 | 78 | 74 | 70 | 66 | 62 | 58 | 54 | 50 | 47 | 43 |
| 387 | 389 | 82 | 78 | 74 | 70 | 66 | 62 | 59 | 55 | 51 | 47 | 44 |
| 389 | 391 | 83 | 79 | 75 | 71 | 67 | 63 | 59 | 55 | 52 | 48 | 44 |
| $391 and over | Use Table 8(a) for a SINGLE person on page 27. Also see the instructions on page 23. | |||||||||||
| 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 | $57 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 57 | 60 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 60 | 63 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 63 | 66 | 1 | 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 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 72 | 75 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 75 | 78 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 78 | 81 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 81 | 84 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 84 | 87 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 87 | 90 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 90 | 93 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 93 | 96 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 96 | 99 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 99 | 102 | 5 | 3 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 102 | 105 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 105 | 108 | 6 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 108 | 111 | 6 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 111 | 114 | 7 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 114 | 117 | 7 | 5 | 3 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 117 | 120 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 120 | 123 | 8 | 6 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 123 | 126 | 9 | 7 | 4 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 126 | 129 | 9 | 7 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 129 | 132 | 10 | 7 | 5 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 |
| 132 | 135 | 10 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 | 0 |
| 135 | 138 | 10 | 8 | 6 | 4 | 3 | 1 | 0 | 0 | 0 | 0 | 0 |
| 138 | 141 | 11 | 9 | 7 | 5 | 3 | 2 | 0 | 0 | 0 | 0 | 0 |
| 141 | 144 | 11 | 9 | 7 | 5 | 3 | 2 | 1 | 0 | 0 | 0 | 0 |
| 144 | 147 | 12 | 10 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 | 0 |
| 147 | 150 | 12 | 10 | 8 | 6 | 4 | 3 | 1 | 0 | 0 | 0 | 0 |
| 150 | 153 | 13 | 11 | 9 | 6 | 4 | 3 | 1 | 0 | 0 | 0 | 0 |
| 153 | 156 | 13 | 11 | 9 | 7 | 5 | 3 | 2 | 0 | 0 | 0 | 0 |
| 156 | 159 | 14 | 12 | 9 | 7 | 5 | 3 | 2 | 1 | 0 | 0 | 0 |
| 159 | 162 | 14 | 12 | 10 | 8 | 6 | 4 | 2 | 1 | 0 | 0 | 0 |
| 162 | 165 | 15 | 12 | 10 | 8 | 6 | 4 | 3 | 1 | 0 | 0 | 0 |
| 165 | 168 | 15 | 13 | 11 | 9 | 7 | 4 | 3 | 2 | 0 | 0 | 0 |
| 168 | 171 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 2 | 0 | 0 | 0 |
| 171 | 174 | 16 | 14 | 12 | 10 | 7 | 5 | 4 | 2 | 1 | 0 | 0 |
| 174 | 177 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 2 | 1 | 0 | 0 |
| 177 | 180 | 17 | 15 | 13 | 10 | 8 | 6 | 4 | 3 | 1 | 0 | 0 |
| 180 | 183 | 17 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 2 | 0 | 0 |
| 183 | 186 | 18 | 16 | 13 | 11 | 9 | 7 | 5 | 3 | 2 | 1 | 0 |
| 186 | 189 | 18 | 16 | 14 | 12 | 10 | 8 | 5 | 4 | 2 | 1 | 0 |
| 189 | 192 | 19 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 3 | 1 | 0 |
| 192 | 195 | 19 | 17 | 15 | 13 | 11 | 8 | 6 | 4 | 3 | 1 | 0 |
| 195 | 198 | 19 | 17 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 2 | 0 |
| 198 | 201 | 20 | 18 | 16 | 14 | 12 | 9 | 7 | 5 | 3 | 2 | 1 |
| 201 | 204 | 20 | 18 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 2 | 1 |
| 204 | 207 | 21 | 19 | 17 | 15 | 12 | 10 | 8 | 6 | 4 | 3 | 1 |
| 207 | 210 | 21 | 19 | 17 | 15 | 13 | 11 | 9 | 7 | 4 | 3 | 2 |
| 210 | 213 | 22 | 20 | 18 | 15 | 13 | 11 | 9 | 7 | 5 | 3 | 2 |
| 213 | 216 | 22 | 20 | 18 | 16 | 14 | 12 | 10 | 7 | 5 | 4 | 2 |
| 216 | 219 | 23 | 21 | 18 | 16 | 14 | 12 | 10 | 8 | 6 | 4 | 2 |
| 219 | 222 | 23 | 21 | 19 | 17 | 15 | 13 | 10 | 8 | 6 | 4 | 3 |
| 222 | 225 | 24 | 21 | 19 | 17 | 15 | 13 | 11 | 9 | 7 | 5 | 3 |
| 225 | 228 | 24 | 22 | 20 | 18 | 16 | 13 | 11 | 9 | 7 | 5 | 3 |
| 228 | 231 | 24 | 22 | 20 | 18 | 16 | 14 | 12 | 10 | 8 | 5 | 4 |
| 231 | 234 | 25 | 23 | 21 | 19 | 16 | 14 | 12 | 10 | 8 | 6 | 4 |
| 234 | 237 | 25 | 23 | 21 | 19 | 17 | 15 | 13 | 11 | 8 | 6 | 4 |
| 237 | 240 | 26 | 24 | 22 | 19 | 17 | 15 | 13 | 11 | 9 | 7 | 5 |
| 240 | 243 | 26 | 24 | 22 | 20 | 18 | 16 | 14 | 11 | 9 | 7 | 5 |
| 243 | 246 | 27 | 25 | 22 | 20 | 18 | 16 | 14 | 12 | 10 | 8 | 6 |
| 246 | 249 | 27 | 25 | 23 | 21 | 19 | 17 | 14 | 12 | 10 | 8 | 6 |
| 249 | 252 | 28 | 25 | 23 | 21 | 19 | 17 | 15 | 13 | 11 | 9 | 7 |
| 252 | 255 | 28 | 26 | 24 | 22 | 20 | 17 | 15 | 13 | 11 | 9 | 7 |
| 255 | 258 | 28 | 26 | 24 | 22 | 20 | 18 | 16 | 14 | 12 | 10 | 7 |
| 258 | 261 | 29 | 27 | 25 | 23 | 21 | 18 | 16 | 14 | 12 | 10 | 8 |
| 261 | 264 | 29 | 27 | 25 | 23 | 21 | 19 | 17 | 15 | 13 | 10 | 8 |
| $264 | $267 | $30 | $28 | $26 | $24 | $21 | $19 | $17 | $15 | $13 | $11 | $9 |
| 267 | 270 | 30 | 28 | 26 | 24 | 22 | 20 | 18 | 16 | 13 | 11 | 9 |
| 270 | 273 | 31 | 29 | 27 | 24 | 22 | 20 | 18 | 16 | 14 | 12 | 10 |
| 273 | 276 | 31 | 29 | 27 | 25 | 23 | 21 | 19 | 16 | 14 | 12 | 10 |
| 276 | 279 | 32 | 30 | 27 | 25 | 23 | 21 | 19 | 17 | 15 | 13 | 11 |
| 279 | 282 | 32 | 30 | 28 | 26 | 24 | 22 | 19 | 17 | 15 | 13 | 11 |
| 282 | 285 | 33 | 30 | 28 | 26 | 24 | 22 | 20 | 18 | 16 | 14 | 11 |
| 285 | 288 | 33 | 31 | 29 | 27 | 25 | 22 | 20 | 18 | 16 | 14 | 12 |
| 288 | 291 | 33 | 31 | 29 | 27 | 25 | 23 | 21 | 19 | 17 | 14 | 12 |
| 291 | 294 | 34 | 32 | 30 | 28 | 25 | 23 | 21 | 19 | 17 | 15 | 13 |
| 294 | 297 | 35 | 32 | 30 | 28 | 26 | 24 | 22 | 20 | 17 | 15 | 13 |
| 297 | 300 | 35 | 33 | 31 | 28 | 26 | 24 | 22 | 20 | 18 | 16 | 14 |
| 300 | 303 | 36 | 33 | 31 | 29 | 27 | 25 | 23 | 20 | 18 | 16 | 14 |
| 303 | 306 | 37 | 34 | 31 | 29 | 27 | 25 | 23 | 21 | 19 | 17 | 15 |
| 306 | 309 | 38 | 34 | 32 | 30 | 28 | 26 | 23 | 21 | 19 | 17 | 15 |
| 309 | 312 | 38 | 35 | 32 | 30 | 28 | 26 | 24 | 22 | 20 | 18 | 16 |
| 312 | 315 | 39 | 36 | 33 | 31 | 29 | 26 | 24 | 22 | 20 | 18 | 16 |
| 315 | 318 | 40 | 36 | 33 | 31 | 29 | 27 | 25 | 23 | 21 | 19 | 16 |
| 318 | 321 | 41 | 37 | 34 | 32 | 30 | 27 | 25 | 23 | 21 | 19 | 17 |
| 321 | 324 | 41 | 38 | 34 | 32 | 30 | 28 | 26 | 24 | 22 | 19 | 17 |
| 324 | 327 | 42 | 39 | 35 | 33 | 30 | 28 | 26 | 24 | 22 | 20 | 18 |
| 327 | 330 | 43 | 39 | 36 | 33 | 31 | 29 | 27 | 25 | 22 | 20 | 18 |
| 330 | 333 | 44 | 40 | 37 | 33 | 31 | 29 | 27 | 25 | 23 | 21 | 19 |
| 333 | 336 | 44 | 41 | 37 | 34 | 32 | 30 | 28 | 25 | 23 | 21 | 19 |
| 336 | 339 | 45 | 42 | 38 | 35 | 32 | 30 | 28 | 26 | 24 | 22 | 20 |
| 339 | 341 | 46 | 42 | 39 | 35 | 33 | 30 | 28 | 26 | 24 | 22 | 20 |
| 341 | 343 | 46 | 43 | 39 | 36 | 33 | 31 | 29 | 27 | 24 | 22 | 20 |
| 343 | 345 | 47 | 43 | 40 | 36 | 33 | 31 | 29 | 27 | 25 | 23 | 21 |
| 345 | 347 | 47 | 44 | 40 | 37 | 33 | 31 | 29 | 27 | 25 | 23 | 21 |
| 347 | 349 | 48 | 44 | 41 | 37 | 34 | 32 | 30 | 27 | 25 | 23 | 21 |
| 349 | 351 | 48 | 45 | 41 | 38 | 34 | 32 | 30 | 28 | 26 | 24 | 21 |
| 351 | 353 | 49 | 45 | 42 | 38 | 35 | 32 | 30 | 28 | 26 | 24 | 22 |
| 353 | 355 | 49 | 46 | 42 | 39 | 35 | 33 | 30 | 28 | 26 | 24 | 22 |
| 355 | 357 | 50 | 46 | 43 | 39 | 36 | 33 | 31 | 29 | 27 | 24 | 22 |
| 357 | 359 | 50 | 47 | 43 | 40 | 36 | 33 | 31 | 29 | 27 | 25 | 23 |
| 359 | 361 | 51 | 47 | 44 | 40 | 37 | 33 | 31 | 29 | 27 | 25 | 23 |
| 361 | 363 | 51 | 48 | 44 | 41 | 37 | 34 | 32 | 30 | 27 | 25 | 23 |
| 363 | 365 | 52 | 48 | 45 | 41 | 38 | 34 | 32 | 30 | 28 | 26 | 24 |
| 365 | 367 | 52 | 49 | 45 | 42 | 38 | 35 | 32 | 30 | 28 | 26 | 24 |
| 367 | 369 | 53 | 49 | 46 | 42 | 39 | 35 | 33 | 30 | 28 | 26 | 24 |
| 369 | 371 | 54 | 50 | 46 | 43 | 39 | 36 | 33 | 31 | 29 | 27 | 24 |
| 371 | 373 | 54 | 50 | 47 | 43 | 40 | 36 | 33 | 31 | 29 | 27 | 25 |
| 373 | 375 | 55 | 51 | 47 | 44 | 40 | 37 | 33 | 31 | 29 | 27 | 25 |
| 375 | 377 | 55 | 51 | 48 | 44 | 41 | 37 | 34 | 32 | 30 | 27 | 25 |
| 377 | 379 | 56 | 52 | 48 | 45 | 41 | 38 | 34 | 32 | 30 | 28 | 26 |
| 379 | 381 | 56 | 52 | 49 | 45 | 42 | 38 | 35 | 32 | 30 | 28 | 26 |
| 381 | 383 | 57 | 53 | 49 | 46 | 42 | 39 | 35 | 33 | 30 | 28 | 26 |
| 383 | 385 | 57 | 54 | 50 | 46 | 43 | 39 | 36 | 33 | 31 | 29 | 27 |
| 385 | 387 | 58 | 54 | 50 | 47 | 43 | 40 | 36 | 33 | 31 | 29 | 27 |
| 387 | 389 | 58 | 55 | 51 | 47 | 44 | 40 | 37 | 33 | 31 | 29 | 27 |
| 389 | 391 | 59 | 55 | 51 | 48 | 44 | 41 | 37 | 34 | 32 | 30 | 27 |
| 391 | 393 | 59 | 56 | 52 | 48 | 45 | 41 | 38 | 34 | 32 | 30 | 28 |
| 393 | 395 | 60 | 56 | 52 | 49 | 45 | 42 | 38 | 35 | 32 | 30 | 28 |
| 395 | 397 | 61 | 57 | 53 | 49 | 46 | 42 | 39 | 35 | 33 | 30 | 28 |
| 397 | 399 | 61 | 57 | 54 | 50 | 46 | 43 | 39 | 36 | 33 | 31 | 29 |
| 399 | 401 | 62 | 58 | 54 | 50 | 47 | 43 | 40 | 36 | 33 | 31 | 29 |
| $401 and over | Use Table 8(b) for a MARRIED person on page 27. Also see the instructions on page 23. | |||||||||||
| 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 | $316 | $35 | $172 | $412 | $35 | $86 | $206 | $18 |
| $316 | $35 less 9.588% of wages in excess of $316 | $412 | $35 less 9.588% of wages in excess of $412 | $206 | $18 less 9.588% of wages in excess of $206 | |||
| 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 | $345 | 20.40% of wages | $0 | $345 | 20.40% of wages | $0 | $172 | 20.40% of wages |
| $345 | $632 | $70 | $345 | $825 | $70 | $172 | $412 | $35 |
| $632 | $70 less 9.588% of wages in excess of $632 | $825 | $70 less 9.588% of wages in excess of $825 | $412 | $35 less 9.588% of wages in excess of $412 | |||
| 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 | $373 | 20.40% of wages | $0 | $373 | 20.40% of wages | $0 | $186 | 20.40% of wages |
| $373 | $685 | $76 | $373 | $894 | $76 | $186 | $447 | $38 |
| $685 | $76 less 9.588% of wages in excess of $685 | $894 | $76 less 9.588% of wages in excess of $894 | $447 | $38 less 9.588% of wages in excess of $447 | |||
| 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 | $747 | 20.40% of wages | $0 | $747 | 20.40% of wages | $0 | $373 | 20.40% of wages |
| $747 | $1,370 | $152 | $747 | $1,788 | $152 | $373 | $894 | $76 |
| $1,370 | $152 less 9.588% of wages in excess of $1,370 | $1,788 | $152 less 9.588% of wages in excess of $1,788 | $894 | $76 less 9.588% of wages in excess of $894 | |||
(For Wages Paid in 2010) |
| 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 | $2,242 | 20.40% of wages | $0 | $2,242 | 20.40% of wages | $0 | $1,121 | 20.40% of wages |
| $2,242 | $4,112 | $457 | $2,242 | $5,365 | $457 | $1,121 | $2,682 | $229 |
| $4,112 | $457 less 9.588% of wages in excess of $4,112 | $5,365 | $457 less 9.588% of wages in excess of $5,365 | $2,682 | $229 less 9.588% of wages in excess of $2,682 | |||
| 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 | $4,485 | 20.40% of wages | $0 | $4,485 | 20.40% of wages | $0 | $2,242 | 20.40% of wages |
| $4,485 | $8,225 | $915 | $4,485 | $10,730 | $915 | $2,242 | $5,365 | $457 |
| $8,225 | $915 less 9.588% of wages in excess of $8,225 | $10,730 | $915 less 9.588% of wages in excess of $10,730 | $5,365 | $457 less 9.588% of wages in excess of $5,365 | |||
| 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 | $8,970 | 20.40% of wages | $0 | $8,970 | 20.40% of wages | $0 | $4,485 | 20.40% of wages |
| $8,970 | $16,450 | $1,830 | $8,970 | $21,460 | $1,830 | $4,485 | $10,730 | $915 |
| $16,450 | $1,830 less 9.588% of wages in excess of $16,450 | $21,460 | $1,830 less 9.588% of wages in excess of $21,460 | $10,730 | $915 less 9.588% of wages in excess of $10,730 | |||
| 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 | |||
| 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 | 31 |
| 365 | 375 | 30 |
| 375 | 385 | 29 |
| 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 | 8 |
| 605 | 615 | 7 |
| 615 | 625 | 6 |
| 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 | 34 |
| 430 | 440 | 33 |
| 440 | 450 | 32 |
| 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 | $11 |
| 670 | 680 | 10 |
| 680 | 690 | 9 |
| 690 | 700 | 8 |
| 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 | 70 |
| 640 | 650 | 69 |
| 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 | 51 |
| 840 | 850 | 50 |
| 850 | 860 | 49 |
| 860 | 870 | 48 |
| 870 | 880 | 47 |
| 880 | 890 | 46 |
| 890 | 900 | 45 |
| 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 | 27 |
| 1,090 | 1,100 | 26 |
| $1,100 | $1,110 | $25 |
| 1,110 | 1,120 | 24 |
| 1,120 | 1,130 | 23 |
| 1,130 | 1,140 | 22 |
| 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 | 4 |
| 1,330 | 1,340 | 3 |
| 1,340 | 1,350 | 2 |
| 1,350 | 1,360 | 1 |
| 1,360 | - - - | 0 |
| MARRIED Without Spouse Filing Certificate |
| Wages— | Payment to be made | |
|---|---|---|
| At least | But less than | |
| $0 | $5 | $0 |
| 5 | 10 | 1 |
| 10 | 15 | 2 |
| 15 | 20 | 3 |
| 20 | 25 | 4 |
| 25 | 30 | 5 |
| 30 | 35 | 6 |
| 35 | 40 | 7 |
| 40 | 45 | 8 |
| 45 | 50 | 9 |
| 50 | 55 | 10 |
| 55 | 60 | 11 |
| 60 | 65 | 12 |
| 65 | 70 | 13 |
| 70 | 75 | 14 |
| 75 | 80 | 15 |
| 80 | 85 | 16 |
| 85 | 90 | 17 |
| 90 | 95 | 18 |
| 95 | 100 | 19 |
| 100 | 105 | 20 |
| 105 | 110 | 21 |
| 110 | 115 | 22 |
| 115 | 120 | 23 |
| 120 | 125 | 24 |
| 125 | 130 | 26 |
| 130 | 135 | 27 |
| 135 | 140 | 28 |
| 140 | 145 | 29 |
| $145 | $150 | $30 |
| 150 | 155 | 31 |
| 155 | 160 | 32 |
| 160 | 165 | 33 |
| 165 | 170 | 34 |
| 170 | 175 | 35 |
| 175 | 180 | 36 |
| 180 | 185 | 37 |
| 185 | 190 | 38 |
| 190 | 195 | 39 |
| 195 | 200 | 40 |
| 200 | 205 | 41 |
| 205 | 210 | 42 |
| 210 | 215 | 43 |
| 215 | 220 | 44 |
| 220 | 225 | 45 |
| 225 | 230 | 46 |
| 230 | 235 | 47 |
| 235 | 240 | 48 |
| 240 | 245 | 49 |
| 245 | 250 | 50 |
| 250 | 255 | 51 |
| 255 | 260 | 52 |
| 260 | 265 | 53 |
| 265 | 270 | 54 |
| 270 | 275 | 55 |
| 275 | 280 | 56 |
| 280 | 285 | 57 |
| 285 | 290 | 58 |
| $290 | $295 | $59 |
| 295 | 300 | 60 |
| 300 | 305 | 61 |
| 305 | 310 | 62 |
| 310 | 315 | 63 |
| 315 | 320 | 64 |
| 320 | 325 | 65 |
| 325 | 330 | 66 |
| 330 | 335 | 67 |
| 335 | 340 | 68 |
| 340 | 825 | 69 |
| 825 | 835 | 69 |
| 835 | 845 | 69 |
| 845 | 855 | 68 |
| 855 | 865 | 67 |
| 865 | 875 | 66 |
| 875 | 885 | 65 |
| 885 | 895 | 64 |
| 895 | 905 | 63 |
| 905 | 915 | 62 |
| 915 | 925 | 61 |
| 925 | 935 | 60 |
| 935 | 945 | 59 |
| 945 | 955 | 58 |
| 955 | 965 | 57 |
| 965 | 975 | 56 |
| 975 | 985 | 55 |
| 985 | 995 | 54 |
| 995 | 1,005 | 53 |
| $1,005 | $1,015 | $52 |
| 1,015 | 1,025 | 51 |
| 1,025 | 1,035 | 50 |
| 1,035 | 1,045 | 49 |
| 1,045 | 1,055 | 48 |
| 1,055 | 1,065 | 47 |
| 1,065 | 1,075 | 46 |
| 1,075 | 1,085 | 45 |
| 1,085 | 1,095 | 45 |
| 1,095 | 1,105 | 44 |
| 1,105 | 1,115 | 43 |
| 1,115 | 1,125 | 42 |
| 1,125 | 1,135 | 41 |
| 1,135 | 1,145 | 40 |
| 1,145 | 1,155 | 39 |
| 1,155 | 1,165 | 38 |
| 1,165 | 1,175 | 37 |
| 1,175 | 1,185 | 36 |
| 1,185 | 1,195 | 35 |
| 1,195 | 1,205 | 34 |
| 1,205 | 1,215 | 33 |
| 1,215 | 1,225 | 32 |
| 1,225 | 1,235 | 31 |
| 1,235 | 1,245 | 30 |
| 1,245 | 1,255 | 29 |
| 1,255 | 1,265 | 28 |
| 1,265 | 1,275 | 27 |
| 1,275 | 1,285 | 26 |
| 1,285 | 1,295 | 25 |
| $1,295 | $1,305 | $24 |
| 1,305 | 1,315 | 23 |
| 1,315 | 1,325 | 22 |
| 1,325 | 1,335 | 22 |
| 1,335 | 1,345 | 21 |
| 1,345 | 1,355 | 20 |
| 1,355 | 1,365 | 19 |
| 1,365 | 1,375 | 18 |
| 1,375 | 1,385 | 17 |
| 1,385 | 1,395 | 16 |
| 1,395 | 1,405 | 15 |
| 1,405 | 1,415 | 14 |
| 1,415 | 1,425 | 13 |
| 1,425 | 1,435 | 12 |
| 1,435 | 1,445 | 11 |
| 1,445 | 1,455 | 10 |
| 1,455 | 1,465 | 9 |
| 1,465 | 1,475 | 8 |
| 1,475 | 1,485 | 7 |
| 1,485 | 1,495 | 6 |
| 1,495 | 1,505 | 5 |
| 1,505 | 1,515 | 4 |
| 1,515 | 1,525 | 3 |
| 1,525 | 1,535 | 2 |
| 1,535 | 1,545 | 1 |
| 1,545 | - - - | 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 | 34 |
| 430 | 440 | 33 |
| 440 | 450 | 32 |
| 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 | 11 |
| 670 | 680 | 10 |
| 680 | 690 | 9 |
| 690 | 700 | 8 |
| 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 | 685 | 75 |
| 685 | 695 | 75 |
| 695 | 705 | 74 |
| 705 | 715 | 73 |
| 715 | 725 | 72 |
| 725 | 735 | 71 |
| 735 | 745 | 71 |
| 745 | 755 | 70 |
| 755 | 765 | 69 |
| 765 | 775 | 68 |
| 775 | 785 | 67 |
| 785 | 795 | 66 |
| 795 | 805 | 65 |
| 805 | 815 | 64 |
| 815 | 825 | 63 |
| 825 | 835 | 62 |
| 835 | 845 | 61 |
| 845 | 855 | 60 |
| 855 | 865 | 59 |
| $865 | $875 | $58 |
| 875 | 885 | 57 |
| 885 | 895 | 56 |
| 895 | 905 | 55 |
| 905 | 915 | 54 |
| 915 | 925 | 53 |
| 925 | 935 | 52 |
| 935 | 945 | 51 |
| 945 | 955 | 50 |
| 955 | 965 | 49 |
| 965 | 975 | 48 |
| 975 | 985 | 48 |
| 985 | 995 | 47 |
| 995 | 1,005 | 46 |
| 1,005 | 1,015 | 45 |
| 1,015 | 1,025 | 44 |
| 1,025 | 1,035 | 43 |
| 1,035 | 1,045 | 42 |
| 1,045 | 1,055 | 41 |
| 1,055 | 1,065 | 40 |
| 1,065 | 1,075 | 39 |
| 1,075 | 1,085 | 38 |
| 1,085 | 1,095 | 37 |
| 1,095 | 1,105 | 36 |
| 1,105 | 1,115 | 35 |
| 1,115 | 1,125 | 34 |
| 1,125 | 1,135 | 33 |
| 1,135 | 1,145 | 32 |
| 1,145 | 1,155 | 31 |
| 1,155 | 1,165 | 30 |
| 1,165 | 1,175 | 29 |
| $1,175 | $1,185 | $28 |
| 1,185 | 1,195 | 27 |
| 1,195 | 1,205 | 26 |
| 1,205 | 1,215 | 25 |
| 1,215 | 1,225 | 25 |
| 1,225 | 1,235 | 24 |
| 1,235 | 1,245 | 23 |
| 1,245 | 1,255 | 22 |
| 1,255 | 1,265 | 21 |
| 1,265 | 1,275 | 20 |
| 1,275 | 1,285 | 19 |
| 1,285 | 1,295 | 18 |
| 1,295 | 1,305 | 17 |
| 1,305 | 1,315 | 16 |
| 1,315 | 1,325 | 15 |
| 1,325 | 1,335 | 14 |
| 1,335 | 1,345 | 13 |
| 1,345 | 1,355 | 12 |
| 1,355 | 1,365 | 11 |
| 1,365 | 1,375 | 10 |
| 1,375 | 1,385 | 9 |
| 1,385 | 1,395 | 8 |
| 1,395 | 1,405 | 7 |
| 1,405 | 1,415 | 6 |
| 1,415 | 1,425 | 5 |
| 1,425 | 1,435 | 4 |
| 1,435 | 1,445 | 3 |
| 1,445 | 1,455 | 2 |
| 1,455 | 1,465 | 2 |
| 1,465 | 1,475 | 1 |
| 1,475 | - - - | 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 | 76 |
| 900 | 910 | 75 |
| 910 | 920 | 74 |
| 920 | 930 | 73 |
| 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 | 57 |
| 1,100 | 1,110 | 56 |
| 1,110 | 1,120 | 55 |
| 1,120 | 1,130 | 54 |
| 1,130 | 1,140 | 53 |
| 1,140 | 1,150 | 52 |
| 1,150 | 1,160 | 51 |
| 1,160 | 1,170 | 50 |
| 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 | 34 |
| 1,340 | 1,350 | 33 |
| 1,350 | 1,360 | 32 |
| 1,360 | 1,370 | 31 |
| 1,370 | 1,380 | 30 |
| $1,380 | $1,390 | $29 |
| 1,390 | 1,400 | 28 |
| 1,400 | 1,410 | 27 |
| 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 | 10 |
| 1,590 | 1,600 | 9 |
| 1,600 | 1,610 | 8 |
| 1,610 | 1,620 | 7 |
| 1,620 | 1,630 | 6 |
| 1,630 | 1,640 | 5 |
| 1,640 | 1,650 | 4 |
| 1,650 | 1,660 | 3 |
| 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 | 34 |
| 495 | 505 | 33 |
| 505 | 515 | 32 |
| 515 | 525 | 31 |
| 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 | 11 |
| 735 | 745 | 10 |
| 745 | 755 | 9 |
| 755 | 765 | 8 |
| 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 | 1,370 | 152 |
| 1,370 | 1,380 | 152 |
| 1,380 | 1,390 | 151 |
| 1,390 | 1,400 | 150 |
| 1,400 | 1,410 | 149 |
| 1,410 | 1,420 | 148 |
| 1,420 | 1,430 | 147 |
| 1,430 | 1,440 | 146 |
| 1,440 | 1,450 | 145 |
| 1,450 | 1,460 | 144 |
| 1,460 | 1,470 | 143 |
| 1,470 | 1,480 | 142 |
| 1,480 | 1,490 | 141 |
| 1,490 | 1,500 | 140 |
| 1,500 | 1,510 | 139 |
| 1,510 | 1,520 | 138 |
| 1,520 | 1,530 | 137 |
| 1,530 | 1,540 | 136 |
| 1,540 | 1,550 | 135 |
| 1,550 | 1,560 | 134 |
| 1,560 | 1,570 | 133 |
| 1,570 | 1,580 | 132 |
| 1,580 | 1,590 | 131 |
| 1,590 | 1,600 | 131 |
| 1,600 | 1,610 | 130 |
| 1,610 | 1,620 | 129 |
| 1,620 | 1,630 | 128 |
| 1,630 | 1,640 | 127 |
| 1,640 | 1,650 | 126 |
| 1,650 | 1,660 | 125 |
| 1,660 | 1,670 | 124 |
| 1,670 | 1,680 | 123 |
| 1,680 | 1,690 | 122 |
| 1,690 | 1,700 | 121 |
| 1,700 | 1,710 | 120 |
| 1,710 | 1,720 | 119 |
| 1,720 | 1,730 | 118 |
| $1,730 | $1,740 | $117 |
| 1,740 | 1,750 | 116 |
| 1,750 | 1,760 | 115 |
| 1,760 | 1,770 | 114 |
| 1,770 | 1,780 | 113 |
| 1,780 | 1,790 | 112 |
| 1,790 | 1,800 | 111 |
| 1,800 | 1,810 | 110 |
| 1,810 | 1,820 | 109 |
| 1,820 | 1,830 | 108 |
| 1,830 | 1,840 | 108 |
| 1,840 | 1,850 | 107 |
| 1,850 | 1,860 | 106 |
| 1,860 | 1,870 | 105 |
| 1,870 | 1,880 | 104 |
| 1,880 | 1,890 | 103 |
| 1,890 | 1,900 | 102 |
| 1,890 | 1,910 | 101 |
| 1,910 | 1,920 | 100 |
| 1,920 | 1,930 | 99 |
| 1,930 | 1,940 | 98 |
| 1,940 | 1,950 | 97 |
| 1,950 | 1,960 | 96 |
| 1,960 | 1,970 | 95 |
| 1,970 | 1,980 | 94 |
| 1,980 | 1,990 | 93 |
| 1,990 | 2,000 | 92 |
| 2,000 | 2,010 | 91 |
| 2,010 | 2,020 | 90 |
| 2,020 | 2,030 | 89 |
| 2,030 | 2,040 | 88 |
| 2,040 | 2,050 | 87 |
| 2,050 | 2,060 | 86 |
| 2,060 | 2,070 | 85 |
| 2,070 | 2,080 | 85 |
| 2,080 | 2,090 | 84 |
| 2,090 | 2,100 | 83 |
| 2,100 | 2,110 | 82 |
| 2,110 | 2,120 | 81 |
| 2,120 | 2,130 | 80 |
| 2,130 | 2,140 | 79 |
| 2,140 | 2,150 | 78 |
| 2,150 | 2,160 | 77 |
| 2,160 | 2,170 | 76 |
| 2,170 | 2,180 | 75 |
| 2,180 | 2,190 | 74 |
| 2,190 | 2,200 | 73 |
| 2,200 | 2,210 | 72 |
| 2,210 | 2,220 | 71 |
| 2,220 | 2,230 | 70 |
| 2,230 | 2,240 | 69 |
| 2,240 | 2,250 | 68 |
| 2,250 | 2,260 | 67 |
| 2,260 | 2,270 | 66 |
| 2,270 | 2,280 | 65 |
| 2,280 | 2,290 | 64 |
| 2,290 | 2,300 | 63 |
| 2,300 | 2,310 | 62 |
| 2,310 | 2,320 | 61 |
| 2,320 | 2,330 | 61 |
| 2,330 | 2,340 | 60 |
| 2,340 | 2,350 | 59 |
| $2,350 | $2,360 | $58 |
| 2,360 | 2,370 | 57 |
| 2,370 | 2,380 | 56 |
| 2,380 | 2,390 | 55 |
| 2,390 | 2,400 | 54 |
| 2,400 | 2,410 | 53 |
| 2,410 | 2,420 | 52 |
| 2,420 | 2,430 | 51 |
| 2,430 | 2,440 | 50 |
| 2,440 | 2,450 | 49 |
| 2,450 | 2,460 | 48 |
| 2,460 | 2,470 | 47 |
| 2,470 | 2,480 | 46 |
| 2,480 | 2,490 | 45 |
| 2,490 | 2,500 | 44 |
| 2,500 | 2,510 | 43 |
| 2,510 | 2,520 | 42 |
| 2,520 | 2,530 | 41 |
| 2,530 | 2,540 | 40 |
| 2,540 | 2,550 | 39 |
| 2,550 | 2,560 | 38 |
| 2,560 | 2,570 | 38 |
| 2,570 | 2,580 | 37 |
| 2,580 | 2,590 | 36 |
| 2,590 | 2,600 | 35 |
| 2,600 | 2,610 | 34 |
| 2,610 | 2,620 | 33 |
| 2,620 | 2,630 | 32 |
| 2,630 | 2,640 | 31 |
| 2,640 | 2,650 | 30 |
| 2,650 | 2,660 | 29 |
| 2,660 | 2,670 | 28 |
| 2,670 | 2,680 | 27 |
| 2,680 | 2,690 | 26 |
| 2,690 | 2,700 | 25 |
| 2,700 | 2,710 | 24 |
| 2,710 | 2,720 | 23 |
| 2,720 | 2,730 | 22 |
| 2,730 | 2,740 | 21 |
| 2,740 | 2,750 | 20 |
| 2,750 | 2,760 | 19 |
| 2,760 | 2,770 | 18 |
| 2,770 | 2,780 | 17 |
| 2,780 | 2,790 | 16 |
| 2,790 | 2,800 | 15 |
| 2,800 | 2,810 | 15 |
| 2,810 | 2,820 | 14 |
| 2,820 | 2,830 | 13 |
| 2,830 | 2,840 | 12 |
| 2,840 | 2,850 | 11 |
| 2,850 | 2,860 | 10 |
| 2,860 | 2,870 | 9 |
| 2,870 | 2,880 | 8 |
| 2,880 | 2,890 | 7 |
| 2,890 | 2,900 | 6 |
| 2,900 | 2,910 | 5 |
| 2,910 | 2,920 | 4 |
| 2,920 | 2,930 | 3 |
| 2,930 | 2,940 | 2 |
| 2,940 | 2,950 | 1 |
| 2,950 | - - - | 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 | 152 |
| 1,795 | 1,805 | 151 |
| 1,805 | 1,815 | 150 |
| 1,815 | 1,825 | 149 |
| 1,825 | 1,835 | 148 |
| 1,835 | 1,845 | 147 |
| 1,845 | 1,855 | 146 |
| 1,855 | 1,865 | 145 |
| 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 | 137 |
| 1,955 | 1,965 | 136 |
| 1,965 | 1,975 | 135 |
| 1,975 | 1,985 | 134 |
| 1,985 | 1,995 | 133 |
| 1,995 | 2,005 | 132 |
| 2,005 | 2,015 | 131 |
| 2,015 | 2,025 | 130 |
| 2,025 | 2,035 | 129 |
| 2,035 | 2,045 | 128 |
| 2,045 | 2,055 | 127 |
| 2,055 | 2,065 | 126 |
| 2,065 | 2,075 | 125 |
| 2,075 | 2,085 | 124 |
| 2,085 | 2,095 | 123 |
| 2,095 | 2,105 | 122 |
| 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 | 114 |
| 2,195 | 2,205 | 113 |
| 2,205 | 2,215 | 112 |
| 2,215 | 2,225 | 111 |
| 2,225 | 2,235 | 110 |
| 2,235 | 2,245 | 109 |
| 2,245 | 2,255 | 108 |
| 2,255 | 2,265 | 107 |
| 2,265 | 2,275 | 106 |
| 2,275 | 2,285 | 105 |
| 2,285 | 2,295 | 104 |
| 2,295 | 2,305 | 103 |
| 2,305 | 2,315 | 102 |
| 2,315 | 2,325 | 101 |
| 2,325 | 2,335 | 100 |
| 2,335 | 2,345 | 99 |
| 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 | 90 |
| 2,445 | 2,455 | 89 |
| 2,455 | 2,465 | 88 |
| 2,465 | 2,475 | 87 |
| 2,475 | 2,485 | 86 |
| 2,485 | 2,495 | 85 |
| 2,495 | 2,505 | 84 |
| 2,505 | 2,515 | 83 |
| 2,515 | 2,525 | 82 |
| 2,525 | 2,535 | 81 |
| 2,535 | 2,545 | 80 |
| 2,545 | 2,555 | 79 |
| 2,555 | 2,565 | 78 |
| 2,565 | 2,575 | 77 |
| 2,575 | 2,585 | 76 |
| 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 | 67 |
| 2,685 | 2,695 | 66 |
| 2,695 | 2,705 | 65 |
| 2,705 | 2,715 | 64 |
| 2,715 | 2,725 | 63 |
| 2,725 | 2,735 | 62 |
| 2,735 | 2,745 | 61 |
| 2,745 | 2,755 | 60 |
| 2,755 | 2,765 | 59 |
| 2,765 | 2,775 | $58 |
| 2,775 | 2,785 | 57 |
| 2,785 | 2,795 | 56 |
| 2,795 | 2,805 | 55 |
| 2,805 | 2,815 | 54 |
| 2,815 | 2,825 | 53 |
| 2,825 | 2,835 | 52 |
| 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 | 44 |
| 2,925 | 2,935 | 43 |
| 2,935 | 2,945 | 42 |
| 2,945 | 2,955 | 41 |
| 2,955 | 2,965 | 40 |
| 2,965 | 2,975 | 39 |
| 2,975 | 2,985 | 38 |
| 2,985 | 2,995 | 37 |
| 2,995 | 3,005 | 36 |
| 3,005 | 3,015 | 35 |
| 3,015 | 3,025 | 34 |
| 3,025 | 3,035 | 33 |
| 3,035 | 3,045 | 32 |
| 3,045 | 3,055 | 31 |
| 3,055 | 3,065 | 30 |
| 3,065 | 3,075 | 29 |
| 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 | 21 |
| 3,165 | 3,175 | 20 |
| 3,175 | 3,185 | 19 |
| 3,185 | 3,195 | 18 |
| 3,195 | 3,205 | 17 |
| 3,205 | 3,215 | 16 |
| 3,215 | 3,225 | 15 |
| 3,225 | 3,235 | 14 |
| 3,235 | 3,245 | 13 |
| 3,245 | 3,255 | 12 |
| 3,255 | 3,265 | 11 |
| 3,265 | 3,275 | 10 |
| 3,275 | 3,285 | 9 |
| 3,285 | 3,295 | 8 |
| 3,295 | 3,305 | 7 |
| 3,305 | 3,315 | 6 |
| 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 | 76 |
| 900 | 910 | 75 |
| 910 | 920 | 74 |
| 920 | 930 | 73 |
| 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 | 57 |
| 1,100 | 1,110 | 56 |
| 1,110 | 1,120 | 55 |
| 1,120 | 1,130 | 54 |
| 1,130 | 1,140 | 53 |
| 1,140 | 1,150 | 52 |
| 1,150 | 1,160 | 51 |
| 1,160 | 1,170 | 50 |
| 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 | 34 |
| 1,340 | 1,350 | 33 |
| 1,350 | 1,360 | 32 |
| 1,360 | 1,370 | 31 |
| 1,370 | 1,380 | 30 |
| $1,380 | $1,390 | $29 |
| 1,390 | 1,400 | 28 |
| 1,400 | 1,410 | 27 |
| 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 | 10 |
| 1,590 | 1,600 | 9 |
| 1,600 | 1,610 | 8 |
| 1,610 | 1,620 | 7 |
| 1,620 | 1,630 | 6 |
| 1,630 | 1,640 | 5 |
| 1,640 | 1,650 | 4 |
| 1,650 | 1,660 | 3 |
| 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 | 4 |
| 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 | 2 |
| 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 |
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