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taxmap/pubs/p15-017.htm#en_us_publink1000254685

16. How To Use the Income Tax Withholding Tables(p35)


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How To Use the Income Tax Withholding Tables

There are several ways to figure income tax withholding. The following methods of withholding are based on the information you get from your employees on Form W-4. See section 9 for more information on Form W-4.
Deposit
Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26.
taxmap/pubs/p15-017.htm#en_us_publink1000254686

Wage Bracket Method(p35)


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previous topic occurrence Wage Bracket Method next topic occurrence

Under the wage bracket method, find the proper table (on pages 38–57) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.
If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Be sure to reduce wages by the amount of total withholding allowances in Table 5 on this page before using the percentage method tables (pages 36–37).
taxmap/pubs/p15-017.htm#en_us_publink1000254782

Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances.(p35)


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The wage bracket tables can be used if an employee claims up to 10 allowances. More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself.
Adapt the tables to more than 10 allowances as follows:
  1. Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. The allowance values are in Table 5, Percentage Method—2011 Amount for One Withholding Allowance, on this page.
  2. Subtract the result from the employee's wages.
  3. On this amount, find and withhold the tax in the column for 10 allowances.
This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the "10" column when your employee has more than 10 allowances, using the method above. You can also use any other method described below.
taxmap/pubs/p15-017.htm#en_us_publink1000254783

Percentage Method(p35)


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previous topic occurrence Percentage Method next topic occurrence

If you do not want to use the wage bracket tables on pages 38–57 to figure how much income tax to withhold, you can use a percentage computation based on Table 5 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 income tax to withhold under the percentage method.
  1. Multiply one withholding allowance for your payroll period (see Table 5 below) by the number of allowances the employee claims.
  2. Subtract that amount from the employee's wages.
  3. Determine the amount to withhold from the appropriate table on page 36 or 37.

Table 5. Percentage Method—2011 Amount for One Withholding Allowance

Payroll PeriodOne Withholding Allowance
Weekly$  71.15
Biweekly142.31
Semimonthly154.17
Monthly308.33
Quarterly925.00
Semiannually1,850.00
Annually3,700.00
Daily or miscellaneous (each day of the payroll period) 14.23
taxmap/pubs/p15-017.htm#en_us_publink1000254785

Example.(p35)		spacer

An unmarried employee is paid $600 weekly. This employee has in effect a Form W-4 claiming two withholding allowances. Using the percentage method, figure the income tax to withhold as follows:
1.Total wage payment $600.00
2.One allowance$71.15 
3.Allowances claimed on Form W-4      2 
4.Multiply line 2 by line 3 $142.30
5Amount subject to withholding (subtract line 4 from line 1) 
$457.70
6.Tax to be withheld on $459.62 from Table 1—single person, page 36 
$ 54.46
To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.
taxmap/pubs/p15-017.htm#en_us_publink1000254787

Annual income tax withholding.(p35)


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Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
taxmap/pubs/p15-017.htm#en_us_publink1000254788

Example.(p35)

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 $14,800 (the value of four withholding allowances for 2011) for a balance of $37,200. Using the table for the annual payroll period on page 37, $3,545 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $68.17.
taxmap/pubs/p15-017.htm#en_us_publink1000254789

Alternative Methods of Income Tax Withholding(p35)


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previous topic occurrence Alternative Methods of Federal Income Tax Withholding next topic occurrence

Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Publication 15-A describes these alternative methods and contains:
Some of the alternative methods explained in Publication 15-A are annualized wages, average estimated wages, cumulative wages, and part-year employment.
taxmap/pubs/p15-017.htm#en_us_publink1000254761

(p35)


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Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 2011)
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 $40$0 Not over $152$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$40—$204 $0.00 plus 10%—$40$152—$479 $0.00 plus 10%—$152
$204—$704 $16.40 plus 15%—$204$479—$1,479 $32.70 plus 15%—$479
$704—$1,648 $91.40 plus 25%—$704$1,479—$2,832 $182.70 plus 25%—$1,479
$1,648—$3,394 $327.40 plus 28%—$1,648$2,832—$4,235 $520.95 plus 28%—$2,832
$3,394—$7,332 $816.28 plus 33%—$3,394$4,235—$7,443 $913.79 plus 33%—$4,235
$7,332 $2,115.82 plus 35%—$7,332$7,443 $1,972.43 plus 35%—$7,443
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 $81$0 Not over $304$0 
Over—But not over— of excess over— Over—But not over— of excess over—
$81—$408 $0.00 plus 10%—$81$304—$958 $0.00 plus 10%—$304
$408—$1,408 $32.70 plus 15%—$408$958—$2,958 $65.40 plus 15%—$958
$1,408—$3,296 $182.70 plus 25%—$1,408$2,958—$5,663 $365.40 plus 25%—$2,958
$3,296—$6,788 $654.70 plus 28%—$3,296$5,663 —$8,469 $1,041.65 plus 28%—$5,663
$6,788—$14,663 $1,632.46 plus 33%—$6,788$8,469—$14,887 $1,827.33 plus 33%—$8,469
$14,663 $4,231.21 plus 35%—$14,663$14,887 $3,945.27 plus 35%—$14,887
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 $88$0 Not over $329$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$88—$442 $0.00 plus 10%—$88$329—$1,038 $0.00 plus 10%—$329
$442—$1,525 $35.40 plus 15%—$442$1,038—$3,204 $70.90 plus 15%—$1,038
$1,525—$3,571 $197.85 plus 25%—$1,525$3,204—$6,135 $395.80 plus 25%—$3,204
$3,571—$7,354 $709.35 plus 28%—$3,571$6,135 —$9,175 $1,128.55 plus 28%—$6,135
$7,354—$15,885 $1,768.59 plus 33%—$7,354$9,175—$16,127 $1,979.75 plus 33%—$9,175
$15,885 $4,583.82 plus 35%—$15,885$16,127 $4,273.91 plus 35%—$16,127
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 $175$0 Not over $658$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$175—$883 $0.00 plus 10%—$175$658—$2,075 $0.00 plus 10%—$658
$883—$3,050 $70.80 plus 15%—$883$2,075—$6,408 $141.70 plus 15%—$2,075
$3,050—$7,142 $395.85 plus 25%—$3,050$6,408—$12,271 $791.65 plus 25%—$6,408
$7,142—$14,708 $1,418.85 plus 28%—$7,142$12,271 —$18,350 $2,257.40 plus 28%—$12,271
$14,708—$31,771 $3,537.33 plus 33%—$14,708$18,350—$32,254 $3,959.52 plus 33%—$18,350
$31,771 $9,168.12 plus 35%—$31,771$32,254 $8,547.84 plus 35%—$32,254

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2011)
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 $525$0 Not over $1,975$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$525—$2,650 $0.00 plus 10%—$525$1,975—$6,225 $0.00 plus 10%—$1,975
$2,650—$9,150 $212.50 plus 15%—$2,650$6,225—$19,225 $425.00 plus 15%—$6,225
$9,150—$21,425 $1,187.50 plus 25%—$9,150$19,225 —$36,813 $2,375.00 plus 25%—$19,225
$21,425—$44,125 $4,256.25 plus 28%—$21,425$36,813—$55,050 $6,772.00 plus 28%—$36,813
$44,125—$95,313 $10,612.25 plus 33%—$44,125$55,050—$96,763 $11,878.36 plus 33%—$55,050
$95,313 $27,504.29 plus 35%—$95,313$96,763 $25,643.65 plus 35%—$96,763
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is:
Not over $1,050$0 Not over $3,950$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$1,050—$5,300 $0.00 plus 10%—$1,050$3,950—$12,450 $0.00 plus 10%—$3,950
$5,300—$18,300 $425.00 plus 15%—$5,300$12,450—$38,450 $850.00 plus 15%—$12,450
$18,300—$42,850 $2,375.00 plus 25%—$18,300$38,450—$73,625 $4,750.00 plus 25%—$38,450
$42,850—$88,250 $8,512.50 plus 28%—$42,850$73,625 —$110,100 $13,543.75 plus 28%—$73,625
$88,250—$190,625 $21,224.50 plus 33%—$88,250$110,100 —$193,525 $23,756.75 plus 33%—$110,100
$190,625 $55,008.25 plus 35%—$190,625$193,525 $51,287.00 plus 35%—$193,525
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is:
Not over $2,100$0 Not over $7,900$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$2,100—$10,600 $0.00 plus 10%—$2,100$7,900—$24,900 $0.00 plus 10%—$7,900
$10,600—$36,600 $850.00 plus 15%—$10,600$24,900—$76,900 $1,700.00 plus 15%—$24,900
$36,600—$85,700 $4,750.00 plus 25%—$36,600$76,900—$147,250 $9,500.00 plus 25%—$76,900
$85,700—$176,500 $17,025.00 plus 28%—$85,700$147,250 —$220,200 $27,087.50 plus 28%—$147,250
$176,500—$381,250 $42,449.00 plus 33%—$176,500$220,200—$387,050 $47,513.50 plus 33%—$220,200
$381,250 $110,016.50 plus 35%—$381,250$387,050 $102,574.00 plus 35%—$387,050
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 $8.10$0 Not over $30.40$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$8.10—$40.80 $0.00 plus 10%—$8.10$30.40—$95.80 $0.00 plus 10%—$30.40
$40.80—$140.80 $3.27 plus 15%—$40.80$95.80—$295.80 $6.54 plus 15%—$95.80
$140.80—$329.60 $18.27 plus 25%—$140.80$295.80—$566.30 $36.54 plus 25%—$295.80
$329.60—$678.80 $65.47 plus 28%—$329.60$566.30 —$846.90 $104.17 plus 28%—$566.30
$678.80—$1,466.30 $163.25 plus 33%—$678.80$846.90—$1,488.70 $182.74 plus 33%—$846.90
$1,466.30 $423.13 plus 35%—$1,466.30$1,488.70 $394.53 plus 35%—$1,488.70
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$ 0$55$0$0$0$0$0$0$0$0$0$0$0
556020000000000
606520000000000
657030000000000
707530000000000
758040000000000
808540000000000
859050000000000
909550000000000
9510060000000000
10010560000000000
10511070000000000
11011570000000000
11512081000000000
12012581000000000
12513092000000000
13013592000000000
135140103000000000
140145103000000000
145150114000000000
150155114000000000
155160125000000000
160165125000000000
165170136000000000
170175136000000000
175180147000000000
180185147000000000
185190158000000000
190195158100000000
195200169100000000
200210179200000000
2102201810300000000
2202302011400000000
2302402112500000000
2402502313600000000
2502602414700000000
2602702615810000000
2702802716920000000
28029029181030000000
29030030191140000000
30031032211250000000
31032033221360000000
32033035241470000000
33034036251581000000
34035038271692000000
350360392818103000000
360370413019114000000
370380423121125000000
380390443322136000000
390400453424147000000
400410473625158100000
410420483727169200000
4204305039281810300000
4304405140301911400000
4404505342312112500000
4504605443332213600000
4604705645342414700000
4704805746362515810000
4804905948372716920000
49050060493928171030000
50051062514030191140000
51052063524231201250000
52053065544333221360000
53054066554534231470000
54055068574636251581000
55056069584837261692000
560570716049392817103000
570580726151402919114000
580590746352423120125000
590600756454433222136000
$600$610$77$66$55$45$34$23$14$7$0$0$0
610620786757463525158100
620630806958483726169200
6306408170604938281710300
6406508372615140291811400
6506608473635241312012500
6606708675645443322113600
6706808776665544342314700
6806908978675746352415800
6907009079695847372616910
70071092817060493827171020
71072094827261504029181130
72073097847363524130201240
73074099857564534332211350
740750102877666554433231460
750760104887867564635241570
760770107907969584736261681
770780109918170594938271792
7807901129482726150392918103
7908001149684736252413020114
8008101179985756453423221125
81082011910187766555443323136
82083012210488786756453524147
83084012410690796858473626158
84085012710991817059483827169
850860129111948271615039291810
860870132114968473625141301911
870880134116998574645342322112
8808901371191018776655444332213
8909001391211048877675645352414
9009101421241069079685747362515
9109201441261099180705948382716
9209301471291119382716050392818
9309401491311149683736251413019
9409501521341169885746353423121
95096015413611910186766554443322
96097015713912110388776656453424
97098015914112410689796857473625
98099016214412610891806959483727
9901,00016414612911193827160503928
1,0001,01016714913111395837262514030
1,0101,02016915113411698857463534231
1,0201,030172154136118100867565544333
1,0301,040174156139121103887766564534
1,0401,050177159141123105897868574636
1,0501,060179161144126108918069594837
1,0601,070182164146128110938171604939
1,0701,080184166149131113958372625140
1,0801,090187169151133115988474635242
1,0901,1001891711541361181008675655443
1,1001,1101921741561381201038777665545
1,1101,1201941761591411231058978685746
1,1201,1301971791611431251089080695848
1,1301,1401991811641461281109281716049
1,1401,1502021841661481301139583726151
1,1501,1602041861691511331159784746352
1,1601,17020718917115313511810086756454
1,1701,18020919117415613812010287776655
1,1801,19021219417615814012310589786757
1,1901,20021419617916114312510790806958
1,2001,21021719918116314512811092817060
1,2101,22021920118416614813011295837261
1,2201,23022220418616815013311597847363
1,2301,240224206189171153135117100867564
1,2401,250227209191173155138120102877666
 
 $1,250 and overUse Table 1(a) for a SINGLE person on page 36. Also see the instructions on page 35.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$155$0$0$0$0$0$0$0$0$0$0$0
15516010000000000
16016510000000000
16517020000000000
17017520000000000
17518030000000000
18018530000000000
18519040000000000
19019540000000000
19520050000000000
20021050000000000
21022060000000000
22023070000000000
23024081000000000
24025092000000000
250260103000000000
260270114000000000
270280125000000000
280290136000000000
290300147000000000
300310158100000000
310320169200000000
3203301710300000000
3303401811400000000
3403501912500000000
3503602013600000000
3603702114700000000
3703802215810000000
3803902316920000000
39040024171030000000
40041025181140000000
41042026191250000000
42043027201360000000
43044028211470000000
44045029221581000000
45046030231692000000
460470312417103000000
470480322518114000000
480490342619125000000
490500352720136000000
500510372821147000000
510520382922158100000
520530403023169200000
5305404131241710300000
5405504332251811400000
5505604433261912500000
5605704635272013600000
5705804736282114700000
5805904938292215810000
5906005039302316920000
60061052413124171030000
61062053423225181140000
62063055443326191250000
63064056453527201360000
64065058473628211470000
65066059483829221581000
66067061503930231692000
670680625141312417103000
680690645342322518114000
690700655444332619125000
700710675645352720136000
710720685747362821147000
720730705948382922158000
730740716050393023169100
7407507362514131241710200
7507607463534232251811300
7607707665544433261912400
7707807766564534272013500
7807907968574736282114600
7908008069594837292215700
$800$810$82$71$60$50$39$30$23$16$8$1$0
8108208372625140312417920
82083085746353423225181030
83084086756554433326191140
84085088776656453427201250
85086089786857463628211360
86087091806959483729221470
87088092817160493930231581
88089094837262514031241692
890900958474635242322517103
900910978675655443332618114
910920988777665545342719125
9209301008978685746362820136
9309401019080695848372921147
9409501039281716049393022158
9509601049383726151403123169
96097010695847463524232241710
97098010796867564544333251811
98099010998877766554534261912
9901,00011099897867574635272013
1,0001,010112101908069584837282114
1,0101,020113102928170604938292215
1,0201,030115104938372615140302316
1,0301,040116105958473635241312417
1,0401,050118107968675645443322518
1,0501,060119108988776665544342619
1,0601,070121110998978675746352720
1,0701,0801221111019079695847372821
1,0801,0901241131029281706049382922
1,0901,1001251141049382726150403023
1,1001,1101271161059584736352413124
1,1101,1201281171079685756453433225
1,1201,1301301191089887766655443426
1,1301,1401311201109988786756463527
1,1401,15013312211110190796958473728
1,1501,16013412311310291817059493829
1,1601,17013612511410493827261504030
1,1701,18013712611610594847362524131
1,1801,19013912811710796857564534332
1,1901,20014012911910897877665554433
1,2001,21014213112011099887867564635
1,2101,220143132122111100907968584736
1,2201,230145134123113102918170594938
1,2301,240146135125114103938271615039
1,2401,250148137126116105948473625241
1,2501,260149138128117106968574645342
1,2601,270151140129119108978776655544
1,2701,280152141131120109998877675645
1,2801,2901541431321221111009079685847
1,2901,3001551441341231121029180705948
1,3001,3101571461351251141039382716150
1,3101,3201581471371261151059483736251
1,3201,3301601491381281171069685746453
1,3301,3401611501401291181089786766554
1,3401,3501631521411311201099988776756
1,3501,36016415314313212111110089796857
1,3601,37016615514413412311210291807059
1,3701,38016715614613512411410392827160
1,3801,39016915814713712611510594837362
1,3901,40017015914913812711710695857463
 
 $1,400 and overUse Table 1(b) for a MARRIED person on page 36. Also see the instructions on page 35.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$105$0$0$0$0$0$0$0$0$0$0$0
10511030000000000
11011530000000000
11512040000000000
12012540000000000
12513050000000000
13013550000000000
13514060000000000
14014560000000000
14515070000000000
15015570000000000
15516080000000000
16016580000000000
16517090000000000
17017590000000000
175180100000000000
180185100000000000
185190110000000000
190195110000000000
195200120000000000
200205120000000000
205210130000000000
210215130000000000
215220140000000000
220225140000000000
225230150000000000
230235151000000000
235240161000000000
240245162000000000
245250172000000000
250260173000000000
260270184000000000
270280195000000000
280290206000000000
290300217000000000
300310228000000000
310320239000000000
3203302410000000000
3303402511000000000
3403502612000000000
3503602713000000000
3603702814000