Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables(p46)

If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 47-66.

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

If the wages are greater than the highest wage bracket in the applicable table, you will have to use one of the other methods for figuring income tax withholding described in this publication or in Publication 15 (Circular E). For wages that do not exceed $106,800 the combined social security tax rate and Medicare tax rate is 5.65% for the employee and 7.65% for the employer for wages paid in 2011. You can figure the employee social security tax by multiplying the wages by 4.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.

The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. When you have paid more than the maximum amount of wages subject to social security tax ($106,800 in 2011) in a calendar year, you may no longer use the combined tables.

If you use the combined withholding tables, use the following steps to find the amounts to report on your 
Form 941 or Form 944.

1. Employee social security tax withheld. Multiply the wages by 4.2%.
2. Employee Medicare tax withheld. Multiply the wages by 1.45%.
3. Income tax withheld. Subtract the amounts from steps 1 and 2 from the total tax withheld.

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

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$55	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
55	60	$5.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25
60	65	5.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53
65	70	6.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81
70	75	7.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10
75	80	8.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38
80	85	8.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66
85	90	9.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94
90	95	10.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23
95	100	11.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51
100	105	11.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79
105	110	13.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07
110	115	13.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36
115	120	14.64	7.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64
120	125	14.92	7.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92
125	130	16.20	9.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20
130	135	16.49	9.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49
135	140	17.77	10.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77
140	145	18.05	11.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05
145	150	19.33	12.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33
150	155	19.62	12.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62
155	160	20.90	13.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90
160	165	21.18	14.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18
165	170	22.46	15.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46
170	175	22.75	15.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
175	180	24.03	17.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03
180	185	24.31	17.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31
185	190	25.59	18.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59
190	195	25.88	18.88	11.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88
195	200	27.16	20.16	12.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16
200	210	28.58	20.58	13.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58
210	220	30.15	22.15	15.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15
220	230	32.71	23.71	16.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71
230	240	34.28	25.28	18.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28
240	250	36.84	26.84	19.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84
250	260	38.41	28.41	21.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41
260	270	40.97	29.97	22.97	15.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	42.54	31.54	24.54	17.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	45.10	34.10	26.10	19.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	46.67	35.67	27.67	20.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	49.23	38.23	29.23	22.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	50.80	39.80	30.80	23.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	53.36	42.36	32.36	25.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	54.93	43.93	33.93	26.93	19.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	57.49	46.49	35.49	28.49	21.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	59.06	48.06	38.06	30.06	23.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	61.62	50.62	39.62	31.62	24.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	63.19	52.19	42.19	33.19	26.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	65.75	54.75	43.75	34.75	27.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	67.32	56.32	46.32	36.32	29.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	69.88	58.88	47.88	37.88	30.88	23.88	22.88	22.88	22.88	22.88	22.88
410	420	71.45	60.45	50.45	39.45	32.45	25.45	23.45	23.45	23.45	23.45	23.45
420	430	74.01	63.01	52.01	42.01	34.01	27.01	24.01	24.01	24.01	24.01	24.01
430	440	75.58	64.58	54.58	43.58	35.58	28.58	24.58	24.58	24.58	24.58	24.58
440	450	78.14	67.14	56.14	46.14	37.14	30.14	25.14	25.14	25.14	25.14	25.14
450	460	79.71	68.71	58.71	47.71	38.71	31.71	25.71	25.71	25.71	25.71	25.71
460	470	82.27	71.27	60.27	50.27	40.27	33.27	26.27	26.27	26.27	26.27	26.27
470	480	83.84	72.84	62.84	51.84	41.84	34.84	27.84	26.84	26.84	26.84	26.84
480	490	86.40	75.40	64.40	54.40	43.40	36.40	29.40	27.40	27.40	27.40	27.40
490	500	87.97	76.97	66.97	55.97	44.97	37.97	30.97	27.97	27.97	27.97	27.97
500	510	90.53	79.53	68.53	58.53	47.53	39.53	32.53	28.53	28.53	28.53	28.53
510	520	92.10	81.10	71.10	60.10	49.10	41.10	34.10	29.10	29.10	29.10	29.10
520	530	94.66	83.66	72.66	62.66	51.66	42.66	35.66	29.66	29.66	29.66	29.66
530	540	96.23	85.23	75.23	64.23	53.23	44.23	37.23	30.23	30.23	30.23	30.23
540	550	98.79	87.79	76.79	66.79	55.79	45.79	38.79	31.79	30.79	30.79	30.79
550	560	100.36	89.36	79.36	68.36	57.36	47.36	40.36	33.36	31.36	31.36	31.36
560	570	102.92	91.92	80.92	70.92	59.92	48.92	41.92	34.92	31.92	31.92	31.92
570	580	104.49	93.49	83.49	72.49	61.49	51.49	43.49	36.49	32.49	32.49	32.49
580	590	107.05	96.05	85.05	75.05	64.05	53.05	45.05	38.05	33.05	33.05	33.05
590	600	108.62	97.62	87.62	76.62	65.62	55.62	46.62	39.62	33.62	33.62	33.62
$600	$610	$111.18	$100.18	$89.18	$79.18	$68.18	$57.18	$48.18	$41.18	$34.18	$34.18	$34.18
610	620	112.75	101.75	91.75	80.75	69.75	59.75	49.75	42.75	35.75	34.75	34.75
620	630	115.31	104.31	93.31	83.31	72.31	61.31	51.31	44.31	37.31	35.31	35.31
630	640	116.88	105.88	95.88	84.88	73.88	63.88	52.88	45.88	38.88	35.88	35.88
640	650	119.44	108.44	97.44	87.44	76.44	65.44	54.44	47.44	40.44	36.44	36.44
650	660	121.01	110.01	100.01	89.01	78.01	68.01	57.01	49.01	42.01	37.01	37.01
660	670	123.57	112.57	101.57	91.57	80.57	69.57	58.57	50.57	43.57	37.57	37.57
670	680	125.14	114.14	104.14	93.14	82.14	72.14	61.14	52.14	45.14	38.14	38.14
680	690	127.70	116.70	105.70	95.70	84.70	73.70	62.70	53.70	46.70	38.70	38.70
690	700	129.27	118.27	108.27	97.27	86.27	76.27	65.27	55.27	48.27	40.27	39.27
700	710	131.83	120.83	109.83	99.83	88.83	77.83	66.83	56.83	49.83	41.83	39.83
710	720	134.40	122.40	112.40	101.40	90.40	80.40	69.40	58.40	51.40	43.40	40.40
720	730	137.96	124.96	113.96	103.96	92.96	81.96	70.96	60.96	52.96	44.96	40.96
730	740	140.53	126.53	116.53	105.53	94.53	84.53	73.53	62.53	54.53	46.53	41.53
740	750	144.09	129.09	118.09	108.09	97.09	86.09	75.09	65.09	56.09	48.09	42.09
750	760	146.66	130.66	120.66	109.66	98.66	88.66	77.66	66.66	57.66	49.66	42.66
760	770	150.22	133.22	122.22	112.22	101.22	90.22	79.22	69.22	59.22	51.22	44.22
770	780	152.79	134.79	124.79	113.79	102.79	92.79	81.79	70.79	60.79	52.79	45.79
780	790	156.35	138.35	126.35	116.35	105.35	94.35	83.35	73.35	62.35	54.35	47.35
790	800	158.92	140.92	128.92	117.92	106.92	96.92	85.92	74.92	64.92	55.92	48.92
800	810	162.48	144.48	130.48	120.48	109.48	98.48	87.48	77.48	66.48	57.48	50.48
810	820	165.05	147.05	133.05	122.05	111.05	101.05	90.05	79.05	69.05	59.05	52.05
820	830	168.61	150.61	134.61	124.61	113.61	102.61	91.61	81.61	70.61	60.61	53.61
830	840	171.18	153.18	137.18	126.18	115.18	105.18	94.18	83.18	73.18	62.18	55.18
840	850	174.74	156.74	138.74	128.74	117.74	106.74	95.74	85.74	74.74	63.74	56.74
850	860	177.31	159.31	142.31	130.31	119.31	109.31	98.31	87.31	77.31	66.31	58.31
860	870	180.87	162.87	144.87	132.87	121.87	110.87	99.87	89.87	78.87	67.87	59.87
870	880	183.44	165.44	148.44	134.44	123.44	113.44	102.44	91.44	81.44	70.44	61.44
880	890	187.00	169.00	151.00	137.00	126.00	115.00	104.00	94.00	83.00	72.00	63.00
890	900	189.57	171.57	154.57	138.57	127.57	117.57	106.57	95.57	85.57	74.57	64.57
900	910	193.13	175.13	157.13	141.13	130.13	119.13	108.13	98.13	87.13	76.13	66.13
910	920	195.70	177.70	160.70	142.70	131.70	121.70	110.70	99.70	89.70	78.70	67.70
920	930	199.26	181.26	163.26	145.26	134.26	123.26	112.26	102.26	91.26	80.26	70.26
930	940	201.83	183.83	166.83	148.83	135.83	125.83	114.83	103.83	93.83	82.83	71.83
940	950	205.39	187.39	169.39	151.39	138.39	127.39	116.39	106.39	95.39	84.39	74.39
950	960	207.96	189.96	172.96	154.96	139.96	129.96	118.96	107.96	97.96	86.96	75.96
960	970	211.52	193.52	175.52	157.52	142.52	131.52	120.52	110.52	99.52	88.52	78.52
970	980	214.09	196.09	179.09	161.09	144.09	134.09	123.09	112.09	102.09	91.09	80.09
980	990	217.65	199.65	181.65	163.65	146.65	135.65	124.65	114.65	103.65	92.65	82.65
990	1,000	220.22	202.22	185.22	167.22	149.22	138.22	127.22	116.22	106.22	95.22	84.22
1,000	1,010	223.78	205.78	187.78	169.78	151.78	139.78	128.78	118.78	107.78	96.78	86.78
1,010	1,020	226.35	208.35	191.35	173.35	155.35	142.35	131.35	120.35	110.35	99.35	88.35
1,020	1,030	229.91	211.91	193.91	175.91	157.91	143.91	132.91	122.91	111.91	100.91	90.91
1,030	1,040	232.48	214.48	197.48	179.48	161.48	146.48	135.48	124.48	114.48	103.48	92.48
1,040	1,050	236.04	218.04	200.04	182.04	164.04	148.04	137.04	127.04	116.04	105.04	95.04
1,050	1,060	238.61	220.61	203.61	185.61	167.61	150.61	139.61	128.61	118.61	107.61	96.61
1,060	1,070	242.17	224.17	206.17	188.17	170.17	153.17	141.17	131.17	120.17	109.17	99.17
1,070	1,080	244.74	226.74	209.74	191.74	173.74	155.74	143.74	132.74	122.74	111.74	100.74
1,080	1,090	248.30	230.30	212.30	194.30	176.30	159.30	145.30	135.30	124.30	113.30	103.30
1,090	1,100	250.87	232.87	215.87	197.87	179.87	161.87	147.87	136.87	126.87	115.87	104.87
1,100	1,110	254.43	236.43	218.43	200.43	182.43	165.43	149.43	139.43	128.43	117.43	107.43
1,110	1,120	257.00	239.00	222.00	204.00	186.00	168.00	152.00	141.00	131.00	120.00	109.00
1,120	1,130	260.56	242.56	224.56	206.56	188.56	171.56	153.56	143.56	132.56	121.56	111.56
1,130	1,140	263.13	245.13	228.13	210.13	192.13	174.13	156.13	145.13	135.13	124.13	113.13
1,140	1,150	266.69	248.69	230.69	212.69	194.69	177.69	159.69	147.69	136.69	125.69	115.69
1,150	1,160	269.26	251.26	234.26	216.26	198.26	180.26	162.26	149.26	139.26	128.26	117.26
1,160	1,170	272.82	254.82	236.82	218.82	200.82	183.82	165.82	151.82	140.82	129.82	119.82
1,170	1,180	275.39	257.39	240.39	222.39	204.39	186.39	168.39	153.39	143.39	132.39	121.39
1,180	1,190	278.95	260.95	242.95	224.95	206.95	189.95	171.95	155.95	144.95	133.95	123.95
1,190	1,200	281.52	263.52	246.52	228.52	210.52	192.52	174.52	157.52	147.52	136.52	125.52
1,200	1,210	285.08	267.08	249.08	231.08	213.08	196.08	178.08	160.08	149.08	138.08	128.08
1,210	1,220	287.65	269.65	252.65	234.65	216.65	198.65	180.65	163.65	151.65	140.65	129.65
1,220	1,230	291.21	273.21	255.21	237.21	219.21	202.21	184.21	166.21	153.21	142.21	132.21
1,230	1,240	293.78	275.78	258.78	240.78	222.78	204.78	186.78	169.78	155.78	144.78	133.78
1,240	1,250	297.34	279.34	261.34	243.34	225.34	208.34	190.34	172.34	157.34	146.34	136.34
$1,250 and over		Do not use this table. See page 46 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$125	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
125	130	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20
130	135	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49
135	140	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77
140	145	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05
145	150	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33
150	155	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62
155	160	9.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90
160	165	10.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18
165	170	11.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46
170	175	11.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
175	180	13.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03
180	185	13.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31
185	190	14.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59
190	195	14.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88
195	200	16.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16
200	210	16.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58
210	220	18.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15
220	230	19.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71
230	240	21.28	14.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28
240	250	22.84	15.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84
250	260	24.41	17.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41
260	270	25.97	18.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	27.54	20.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	29.10	22.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	30.67	23.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	32.23	25.23	18.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	33.80	26.80	19.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	35.36	28.36	21.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	36.93	29.93	22.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	38.49	31.49	24.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	40.06	33.06	26.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	41.62	34.62	27.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	43.19	36.19	29.19	22.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	44.75	37.75	30.75	23.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	46.32	39.32	32.32	25.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	47.88	40.88	33.88	26.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	49.45	42.45	35.45	28.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45
420	430	51.01	44.01	37.01	30.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01
430	440	52.58	45.58	38.58	31.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58
440	450	54.14	47.14	40.14	33.14	26.14	25.14	25.14	25.14	25.14	25.14	25.14
450	460	55.71	48.71	41.71	34.71	27.71	25.71	25.71	25.71	25.71	25.71	25.71
460	470	57.27	50.27	43.27	36.27	29.27	26.27	26.27	26.27	26.27	26.27	26.27
470	480	58.84	51.84	44.84	37.84	30.84	26.84	26.84	26.84	26.84	26.84	26.84
480	490	61.40	53.40	46.40	39.40	32.40	27.40	27.40	27.40	27.40	27.40	27.40
490	500	62.97	54.97	47.97	40.97	33.97	27.97	27.97	27.97	27.97	27.97	27.97
500	510	65.53	56.53	49.53	42.53	35.53	28.53	28.53	28.53	28.53	28.53	28.53
510	520	67.10	58.10	51.10	44.10	37.10	30.10	29.10	29.10	29.10	29.10	29.10
520	530	69.66	59.66	52.66	45.66	38.66	31.66	29.66	29.66	29.66	29.66	29.66
530	540	71.23	61.23	54.23	47.23	40.23	33.23	30.23	30.23	30.23	30.23	30.23
540	550	73.79	62.79	55.79	48.79	41.79	34.79	30.79	30.79	30.79	30.79	30.79
550	560	75.36	64.36	57.36	50.36	43.36	36.36	31.36	31.36	31.36	31.36	31.36
560	570	77.92	66.92	58.92	51.92	44.92	37.92	31.92	31.92	31.92	31.92	31.92
570	580	79.49	68.49	60.49	53.49	46.49	39.49	32.49	32.49	32.49	32.49	32.49
580	590	82.05	71.05	62.05	55.05	48.05	41.05	34.05	33.05	33.05	33.05	33.05
590	600	83.62	72.62	63.62	56.62	49.62	42.62	35.62	33.62	33.62	33.62	33.62
600	610	86.18	75.18	65.18	58.18	51.18	44.18	37.18	34.18	34.18	34.18	34.18
610	620	87.75	76.75	66.75	59.75	52.75	45.75	38.75	34.75	34.75	34.75	34.75
620	630	90.31	79.31	68.31	61.31	54.31	47.31	40.31	35.31	35.31	35.31	35.31
630	640	91.88	80.88	70.88	62.88	55.88	48.88	41.88	35.88	35.88	35.88	35.88
640	650	94.44	83.44	72.44	64.44	57.44	50.44	43.44	36.44	36.44	36.44	36.44
650	660	96.01	85.01	75.01	66.01	59.01	52.01	45.01	38.01	37.01	37.01	37.01
660	670	98.57	87.57	76.57	67.57	60.57	53.57	46.57	39.57	37.57	37.57	37.57
670	680	100.14	89.14	79.14	69.14	62.14	55.14	48.14	41.14	38.14	38.14	38.14
680	690	102.70	91.70	80.70	70.70	63.70	56.70	49.70	42.70	38.70	38.70	38.70
690	700	104.27	93.27	83.27	72.27	65.27	58.27	51.27	44.27	39.27	39.27	39.27
700	710	106.83	95.83	84.83	74.83	66.83	59.83	52.83	45.83	39.83	39.83	39.83
710	720	108.40	97.40	87.40	76.40	68.40	61.40	54.40	47.40	40.40	40.40	40.40
720	730	110.96	99.96	88.96	78.96	69.96	62.96	55.96	48.96	40.96	40.96	40.96
730	740	112.53	101.53	91.53	80.53	71.53	64.53	57.53	50.53	42.53	41.53	41.53
740	750	115.09	104.09	93.09	83.09	73.09	66.09	59.09	52.09	44.09	42.09	42.09
$750	$760	$116.66	$105.66	$95.66	$84.66	$74.66	$67.66	$60.66	$53.66	$45.66	$42.66	$42.66
760	770	119.22	108.22	97.22	87.22	76.22	69.22	62.22	55.22	47.22	43.22	43.22
770	780	120.79	109.79	99.79	88.79	77.79	70.79	63.79	56.79	48.79	43.79	43.79
780	790	123.35	112.35	101.35	91.35	80.35	72.35	65.35	58.35	50.35	44.35	44.35
790	800	124.92	113.92	103.92	92.92	81.92	73.92	66.92	59.92	51.92	44.92	44.92
800	810	127.48	116.48	105.48	95.48	84.48	75.48	68.48	61.48	53.48	46.48	45.48
810	820	129.05	118.05	108.05	97.05	86.05	77.05	70.05	63.05	55.05	48.05	46.05
820	830	131.61	120.61	109.61	99.61	88.61	78.61	71.61	64.61	56.61	49.61	46.61
830	840	133.18	122.18	112.18	101.18	90.18	80.18	73.18	66.18	58.18	51.18	47.18
840	850	135.74	124.74	113.74	103.74	92.74	81.74	74.74	67.74	59.74	52.74	47.74
850	860	137.31	126.31	116.31	105.31	94.31	84.31	76.31	69.31	61.31	54.31	48.31
860	870	139.87	128.87	117.87	107.87	96.87	85.87	77.87	70.87	62.87	55.87	48.87
870	880	141.44	130.44	120.44	109.44	98.44	88.44	79.44	72.44	64.44	57.44	50.44
880	890	144.00	133.00	122.00	112.00	101.00	90.00	81.00	74.00	66.00	59.00	52.00
890	900	145.57	134.57	124.57	113.57	102.57	92.57	82.57	75.57	67.57	60.57	53.57
900	910	148.13	137.13	126.13	116.13	105.13	94.13	84.13	77.13	69.13	62.13	55.13
910	920	149.70	138.70	128.70	117.70	106.70	96.70	85.70	78.70	70.70	63.70	56.70
920	930	152.26	141.26	130.26	120.26	109.26	98.26	88.26	80.26	72.26	65.26	58.26
930	940	153.83	142.83	132.83	121.83	110.83	100.83	89.83	81.83	73.83	66.83	59.83
940	950	156.39	145.39	134.39	124.39	113.39	102.39	92.39	83.39	75.39	68.39	61.39
950	960	157.96	146.96	136.96	125.96	114.96	104.96	93.96	84.96	76.96	69.96	62.96
960	970	160.52	149.52	138.52	128.52	117.52	106.52	96.52	86.52	78.52	71.52	64.52
970	980	162.09	151.09	141.09	130.09	119.09	109.09	98.09	88.09	80.09	73.09	66.09
980	990	164.65	153.65	142.65	132.65	121.65	110.65	100.65	89.65	81.65	74.65	67.65
990	1,000	166.22	155.22	145.22	134.22	123.22	113.22	102.22	91.22	83.22	76.22	69.22
1,000	1,010	168.78	157.78	146.78	136.78	125.78	114.78	104.78	93.78	84.78	77.78	70.78
1,010	1,020	170.35	159.35	149.35	138.35	127.35	117.35	106.35	95.35	86.35	79.35	72.35
1,020	1,030	172.91	161.91	150.91	140.91	129.91	118.91	108.91	97.91	87.91	80.91	73.91
1,030	1,040	174.48	163.48	153.48	142.48	131.48	121.48	110.48	99.48	89.48	82.48	75.48
1,040	1,050	177.04	166.04	155.04	145.04	134.04	123.04	113.04	102.04	91.04	84.04	77.04
1,050	1,060	178.61	167.61	157.61	146.61	135.61	125.61	114.61	103.61	93.61	85.61	78.61
1,060	1,070	181.17	170.17	159.17	149.17	138.17	127.17	117.17	106.17	95.17	87.17	80.17
1,070	1,080	182.74	171.74	161.74	150.74	139.74	129.74	118.74	107.74	97.74	88.74	81.74
1,080	1,090	185.30	174.30	163.30	153.30	142.30	131.30	121.30	110.30	99.30	90.30	83.30
1,090	1,100	186.87	175.87	165.87	154.87	143.87	133.87	122.87	111.87	101.87	91.87	84.87
1,100	1,110	189.43	178.43	167.43	157.43	146.43	135.43	125.43	114.43	103.43	93.43	86.43
1,110	1,120	191.00	180.00	170.00	159.00	148.00	138.00	127.00	116.00	106.00	95.00	88.00
1,120	1,130	193.56	182.56	171.56	161.56	150.56	139.56	129.56	118.56	107.56	97.56	89.56
1,130	1,140	195.13	184.13	174.13	163.13	152.13	142.13	131.13	120.13	110.13	99.13	91.13
1,140	1,150	197.69	186.69	175.69	165.69	154.69	143.69	133.69	122.69	111.69	101.69	92.69
1,150	1,160	199.26	188.26	178.26	167.26	156.26	146.26	135.26	124.26	114.26	103.26	94.26
1,160	1,170	201.82	190.82	179.82	169.82	158.82	147.82	137.82	126.82	115.82	105.82	95.82
1,170	1,180	203.39	192.39	182.39	171.39	160.39	150.39	139.39	128.39	118.39	107.39	97.39
1,180	1,190	205.95	194.95	183.95	173.95	162.95	151.95	141.95	130.95	119.95	109.95	98.95
1,190	1,200	207.52	196.52	186.52	175.52	164.52	154.52	143.52	132.52	122.52	111.52	100.52
1,200	1,210	210.08	199.08	188.08	178.08	167.08	156.08	146.08	135.08	124.08	114.08	103.08
1,210	1,220	211.65	200.65	190.65	179.65	168.65	158.65	147.65	136.65	126.65	115.65	104.65
1,220	1,230	214.21	203.21	192.21	182.21	171.21	160.21	150.21	139.21	128.21	118.21	107.21
1,230	1,240	215.78	204.78	194.78	183.78	172.78	162.78	151.78	140.78	130.78	119.78	108.78
1,240	1,250	218.34	207.34	196.34	186.34	175.34	164.34	154.34	143.34	132.34	122.34	111.34
1,250	1,260	219.91	208.91	198.91	187.91	176.91	166.91	155.91	144.91	134.91	123.91	112.91
1,260	1,270	222.47	211.47	200.47	190.47	179.47	168.47	158.47	147.47	136.47	126.47	115.47
1,270	1,280	224.04	213.04	203.04	192.04	181.04	171.04	160.04	149.04	139.04	128.04	117.04
1,280	1,290	226.60	215.60	204.60	194.60	183.60	172.60	162.60	151.60	140.60	130.60	119.60
1,290	1,300	228.17	217.17	207.17	196.17	185.17	175.17	164.17	153.17	143.17	132.17	121.17
1,300	1,310	230.73	219.73	208.73	198.73	187.73	176.73	166.73	155.73	144.73	134.73	123.73
1,310	1,320	232.30	221.30	211.30	200.30	189.30	179.30	168.30	157.30	147.30	136.30	125.30
1,320	1,330	234.86	223.86	212.86	202.86	191.86	180.86	170.86	159.86	148.86	138.86	127.86
1,330	1,340	236.43	225.43	215.43	204.43	193.43	183.43	172.43	161.43	151.43	140.43	129.43
1,340	1,350	238.99	227.99	216.99	206.99	195.99	184.99	174.99	163.99	152.99	142.99	131.99
1,350	1,360	240.56	229.56	219.56	208.56	197.56	187.56	176.56	165.56	155.56	144.56	133.56
1,360	1,370	243.12	232.12	221.12	211.12	200.12	189.12	179.12	168.12	157.12	147.12	136.12
1,370	1,380	244.69	233.69	223.69	212.69	201.69	191.69	180.69	169.69	159.69	148.69	137.69
1,380	1,390	247.25	236.25	225.25	215.25	204.25	193.25	183.25	172.25	161.25	151.25	140.25
$1,390 and over		Do not use this table. See page 46 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$105	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
105	110	$9.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07
110	115	9.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36
115	120	10.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64
120	125	10.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92
125	130	12.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20
130	135	12.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49
135	140	13.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77
140	145	14.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05
145	150	15.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33
150	155	15.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62
155	160	16.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90
160	165	17.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18
165	170	18.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46
170	175	18.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
175	180	20.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03
180	185	20.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31
185	190	21.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59
190	195	21.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88
195	200	23.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16
200	205	23.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44
205	210	24.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72
210	215	25.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01
215	220	26.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29
220	225	26.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57
225	230	27.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85
230	235	28.14	14.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14
235	240	29.42	14.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42
240	245	29.70	15.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70
245	250	30.98	15.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98
250	260	31.41	17.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41
260	270	32.97	18.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	34.54	20.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	36.10	22.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	37.67	23.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	39.23	25.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	40.80	26.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	42.36	28.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	43.93	29.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	45.49	31.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	47.06	33.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	48.62	34.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	50.19	36.19	22.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	51.75	37.75	23.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	53.32	39.32	25.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	54.88	40.88	26.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	57.45	42.45	28.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45
420	430	59.01	44.01	30.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01
430	440	61.58	45.58	31.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58
440	450	63.14	47.14	33.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14
450	460	65.71	48.71	34.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71
460	470	67.27	50.27	36.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27
470	480	69.84	51.84	37.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84
480	490	71.40	53.40	39.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40
490	500	73.97	54.97	40.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97
500	520	76.82	57.82	42.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82
520	540	80.95	60.95	45.95	31.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95
540	560	85.08	64.08	49.08	35.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08
560	580	89.21	68.21	52.21	38.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21
580	600	93.34	72.34	55.34	41.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34
600	620	97.47	76.47	58.47	44.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47
620	640	101.60	80.60	61.60	47.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60
640	660	105.73	84.73	64.73	50.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73
660	680	109.86	88.86	67.86	53.86	39.86	37.86	37.86	37.86	37.86	37.86	37.86
680	700	113.99	92.99	70.99	56.99	42.99	38.99	38.99	38.99	38.99	38.99	38.99
700	720	118.12	97.12	75.12	60.12	46.12	40.12	40.12	40.12	40.12	40.12	40.12
720	740	122.25	101.25	79.25	63.25	49.25	41.25	41.25	41.25	41.25	41.25	41.25
740	760	126.38	105.38	83.38	66.38	52.38	42.38	42.38	42.38	42.38	42.38	42.38
760	780	130.51	109.51	87.51	69.51	55.51	43.51	43.51	43.51	43.51	43.51	43.51
780	800	134.64	113.64	91.64	72.64	58.64	44.64	44.64	44.64	44.64	44.64	44.64
$800	$820	$138.77	$117.77	$95.77	$75.77	$61.77	$47.77	$45.77	$45.77	$45.77	$45.77	$45.77
820	840	142.90	121.90	99.90	78.90	64.90	50.90	46.90	46.90	46.90	46.90	46.90
840	860	147.03	126.03	104.03	83.03	68.03	54.03	48.03	48.03	48.03	48.03	48.03
860	880	151.16	130.16	108.16	87.16	71.16	57.16	49.16	49.16	49.16	49.16	49.16
880	900	155.29	134.29	112.29	91.29	74.29	60.29	50.29	50.29	50.29	50.29	50.29
900	920	159.42	138.42	116.42	95.42	77.42	63.42	51.42	51.42	51.42	51.42	51.42
920	940	163.55	142.55	120.55	99.55	80.55	66.55	52.55	52.55	52.55	52.55	52.55
940	960	167.68	146.68	124.68	103.68	83.68	69.68	55.68	53.68	53.68	53.68	53.68
960	980	171.81	150.81	128.81	107.81	86.81	72.81	58.81	54.81	54.81	54.81	54.81
980	1,000	175.94	154.94	132.94	111.94	90.94	75.94	61.94	55.94	55.94	55.94	55.94
1,000	1,020	180.07	159.07	137.07	116.07	95.07	79.07	65.07	57.07	57.07	57.07	57.07
1,020	1,040	184.20	163.20	141.20	120.20	99.20	82.20	68.20	58.20	58.20	58.20	58.20
1,040	1,060	188.33	167.33	145.33	124.33	103.33	85.33	71.33	59.33	59.33	59.33	59.33
1,060	1,080	192.46	171.46	149.46	128.46	107.46	88.46	74.46	60.46	60.46	60.46	60.46
1,080	1,100	196.59	175.59	153.59	132.59	111.59	91.59	77.59	62.59	61.59	61.59	61.59
1,100	1,120	200.72	179.72	157.72	136.72	115.72	94.72	80.72	65.72	62.72	62.72	62.72
1,120	1,140	204.85	183.85	161.85	140.85	119.85	97.85	83.85	68.85	63.85	63.85	63.85
1,140	1,160	208.98	187.98	165.98	144.98	123.98	101.98	86.98	71.98	64.98	64.98	64.98
1,160	1,180	213.11	192.11	170.11	149.11	128.11	106.11	90.11	75.11	66.11	66.11	66.11
1,180	1,200	217.24	196.24	174.24	153.24	132.24	110.24	93.24	78.24	67.24	67.24	67.24
1,200	1,220	221.37	200.37	178.37	157.37	136.37	114.37	96.37	81.37	68.37	68.37	68.37
1,220	1,240	225.50	204.50	182.50	161.50	140.50	118.50	99.50	84.50	70.50	69.50	69.50
1,240	1,260	229.63	208.63	186.63	165.63	144.63	122.63	102.63	87.63	73.63	70.63	70.63
1,260	1,280	233.76	212.76	190.76	169.76	148.76	126.76	105.76	90.76	76.76	71.76	71.76
1,280	1,300	237.89	216.89	194.89	173.89	152.89	130.89	109.89	93.89	79.89	72.89	72.89
1,300	1,320	242.02	221.02	199.02	178.02	157.02	135.02	114.02	97.02	83.02	74.02	74.02
1,320	1,340	246.15	225.15	203.15	182.15	161.15	139.15	118.15	100.15	86.15	75.15	75.15
1,340	1,360	250.28	229.28	207.28	186.28	165.28	143.28	122.28	103.28	89.28	76.28	76.28
1,360	1,380	254.41	233.41	211.41	190.41	169.41	147.41	126.41	106.41	92.41	78.41	77.41
1,380	1,400	258.54	237.54	215.54	194.54	173.54	151.54	130.54	109.54	95.54	81.54	78.54
1,400	1,420	262.67	241.67	219.67	198.67	177.67	155.67	134.67	113.67	98.67	84.67	79.67
1,420	1,440	268.80	245.80	223.80	202.80	181.80	159.80	138.80	117.80	101.80	87.80	80.80
1,440	1,460	274.93	249.93	227.93	206.93	185.93	163.93	142.93	121.93	104.93	90.93	81.93
1,460	1,480	281.06	254.06	232.06	211.06	190.06	168.06	147.06	126.06	108.06	94.06	83.06
1,480	1,500	287.19	258.19	236.19	215.19	194.19	172.19	151.19	130.19	111.19	97.19	84.19
1,500	1,520	293.32	262.32	240.32	219.32	198.32	176.32	155.32	134.32	114.32	100.32	86.32
1,520	1,540	299.45	266.45	244.45	223.45	202.45	180.45	159.45	138.45	117.45	103.45	89.45
1,540	1,560	305.58	270.58	248.58	227.58	206.58	184.58	163.58	142.58	120.58	106.58	92.58
1,560	1,580	311.71	276.71	252.71	231.71	210.71	188.71	167.71	146.71	124.71	109.71	95.71
1,580	1,600	317.84	282.84	256.84	235.84	214.84	192.84	171.84	150.84	128.84	112.84	98.84
1,600	1,620	323.97	288.97	260.97	239.97	218.97	196.97	175.97	154.97	132.97	115.97	101.97
1,620	1,640	330.10	295.10	265.10	244.10	223.10	201.10	180.10	159.10	137.10	119.10	105.10
1,640	1,660	336.23	301.23	269.23	248.23	227.23	205.23	184.23	163.23	141.23	122.23	108.23
1,660	1,680	342.36	307.36	273.36	252.36	231.36	209.36	188.36	167.36	145.36	125.36	111.36
1,680	1,700	348.49	313.49	277.49	256.49	235.49	213.49	192.49	171.49	149.49	128.49	114.49
1,700	1,720	354.62	319.62	283.62	260.62	239.62	217.62	196.62	175.62	153.62	132.62	117.62
1,720	1,740	360.75	325.75	289.75	264.75	243.75	221.75	200.75	179.75	157.75	136.75	120.75
1,740	1,760	366.88	331.88	295.88	268.88	247.88	225.88	204.88	183.88	161.88	140.88	123.88
1,760	1,780	373.01	338.01	302.01	273.01	252.01	230.01	209.01	188.01	166.01	145.01	127.01
1,780	1,800	379.14	344.14	308.14	277.14	256.14	234.14	213.14	192.14	170.14	149.14	130.14
1,800	1,820	385.27	350.27	314.27	281.27	260.27	238.27	217.27	196.27	174.27	153.27	133.27
1,820	1,840	391.40	356.40	320.40	285.40	264.40	242.40	221.40	200.40	178.40	157.40	136.40
1,840	1,860	397.53	362.53	326.53	291.53	268.53	246.53	225.53	204.53	182.53	161.53	140.53
1,860	1,880	403.66	368.66	332.66	297.66	272.66	250.66	229.66	208.66	186.66	165.66	144.66
1,880	1,900	409.79	374.79	338.79	303.79	276.79	254.79	233.79	212.79	190.79	169.79	148.79
1,900	1,920	415.92	380.92	344.92	309.92	280.92	258.92	237.92	216.92	194.92	173.92	152.92
1,920	1,940	422.05	387.05	351.05	316.05	285.05	263.05	242.05	221.05	199.05	178.05	157.05
1,940	1,960	428.18	393.18	357.18	322.18	289.18	267.18	246.18	225.18	203.18	182.18	161.18
1,960	1,980	434.31	399.31	363.31	328.31	293.31	271.31	250.31	229.31	207.31	186.31	165.31
1,980	2,000	440.44	405.44	369.44	334.44	298.44	275.44	254.44	233.44	211.44	190.44	169.44
2,000	2,020	446.57	411.57	375.57	340.57	304.57	279.57	258.57	237.57	215.57	194.57	173.57
2,020	2,040	452.70	417.70	381.70	346.70	310.70	283.70	262.70	241.70	219.70	198.70	177.70
2,040	2,060	458.83	423.83	387.83	352.83	316.83	287.83	266.83	245.83	223.83	202.83	181.83
2,060	2,080	464.96	429.96	393.96	358.96	322.96	291.96	270.96	249.96	227.96	206.96	185.96
2,080	2,100	471.09	436.09	400.09	365.09	329.09	296.09	275.09	254.09	232.09	211.09	190.09
$2,100 and over		Do not use this table. See page 46 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$250	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
250	260	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41
260	270	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	18.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	20.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	21.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	23.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	25.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	26.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	28.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	29.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	31.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	32.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	34.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45
420	430	36.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01
430	440	37.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58
440	450	39.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14
450	460	40.71	26.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71
460	470	42.27	28.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27
470	480	43.84	29.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84
480	490	45.40	31.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40
490	500	46.97	32.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97
500	520	49.82	34.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82
520	540	52.95	37.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95
540	560	56.08	41.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08
560	580	59.21	44.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21
580	600	62.34	47.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34
600	620	65.47	50.47	36.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47
620	640	68.60	53.60	39.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60
640	660	71.73	56.73	42.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73
660	680	74.86	59.86	45.86	37.86	37.86	37.86	37.86	37.86	37.86	37.86	37.86
680	700	77.99	62.99	48.99	38.99	38.99	38.99	38.99	38.99	38.99	38.99	38.99
700	720	81.12	66.12	52.12	40.12	40.12	40.12	40.12	40.12	40.12	40.12	40.12
720	740	84.25	69.25	55.25	41.25	41.25	41.25	41.25	41.25	41.25	41.25	41.25
740	760	87.38	72.38	58.38	44.38	42.38	42.38	42.38	42.38	42.38	42.38	42.38
760	780	90.51	75.51	61.51	47.51	43.51	43.51	43.51	43.51	43.51	43.51	43.51
780	800	93.64	78.64	64.64	50.64	44.64	44.64	44.64	44.64	44.64	44.64	44.64
800	820	96.77	81.77	67.77	53.77	45.77	45.77	45.77	45.77	45.77	45.77	45.77
820	840	99.90	84.90	70.90	56.90	46.90	46.90	46.90	46.90	46.90	46.90	46.90
840	860	103.03	88.03	74.03	60.03	48.03	48.03	48.03	48.03	48.03	48.03	48.03
860	880	106.16	91.16	77.16	63.16	49.16	49.16	49.16	49.16	49.16	49.16	49.16
880	900	109.29	94.29	80.29	66.29	52.29	50.29	50.29	50.29	50.29	50.29	50.29
900	920	112.42	97.42	83.42	69.42	55.42	51.42	51.42	51.42	51.42	51.42	51.42
920	940	115.55	100.55	86.55	72.55	58.55	52.55	52.55	52.55	52.55	52.55	52.55
940	960	118.68	103.68	89.68	75.68	61.68	53.68	53.68	53.68	53.68	53.68	53.68
960	980	121.81	106.81	92.81	78.81	64.81	54.81	54.81	54.81	54.81	54.81	54.81
980	1,000	125.94	109.94	95.94	81.94	67.94	55.94	55.94	55.94	55.94	55.94	55.94
1,000	1,020	130.07	113.07	99.07	85.07	71.07	57.07	57.07	57.07	57.07	57.07	57.07
1,020	1,040	134.20	116.20	102.20	88.20	74.20	59.20	58.20	58.20	58.20	58.20	58.20
1,040	1,060	138.33	119.33	105.33	91.33	77.33	62.33	59.33	59.33	59.33	59.33	59.33
1,060	1,080	142.46	122.46	108.46	94.46	80.46	65.46	60.46	60.46	60.46	60.46	60.46
1,080	1,100	146.59	125.59	111.59	97.59	83.59	68.59	61.59	61.59	61.59	61.59	61.59
1,100	1,120	150.72	129.72	114.72	100.72	86.72	71.72	62.72	62.72	62.72	62.72	62.72
1,120	1,140	154.85	133.85	117.85	103.85	89.85	74.85	63.85	63.85	63.85	63.85	63.85
1,140	1,160	158.98	137.98	120.98	106.98	92.98	77.98	64.98	64.98	64.98	64.98	64.98
1,160	1,180	163.11	142.11	124.11	110.11	96.11	81.11	67.11	66.11	66.11	66.11	66.11
1,180	1,200	167.24	146.24	127.24	113.24	99.24	84.24	70.24	67.24	67.24	67.24	67.24
1,200	1,220	171.37	150.37	130.37	116.37	102.37	87.37	73.37	68.37	68.37	68.37	68.37
1,220	1,240	175.50	154.50	133.50	119.50	105.50	90.50	76.50	69.50	69.50	69.50	69.50
1,240	1,260	179.63	158.63	137.63	122.63	108.63	93.63	79.63	70.63	70.63	70.63	70.63
1,260	1,280	183.76	162.76	141.76	125.76	111.76	96.76	82.76	71.76	71.76	71.76	71.76
1,280	1,300	187.89	166.89	145.89	128.89	114.89	99.89	85.89	72.89	72.89	72.89	72.89
1,300	1,320	192.02	171.02	150.02	132.02	118.02	103.02	89.02	75.02	74.02	74.02	74.02
1,320	1,340	196.15	175.15	154.15	135.15	121.15	106.15	92.15	78.15	75.15	75.15	75.15
1,340	1,360	200.28	179.28	158.28	138.28	124.28	109.28	95.28	81.28	76.28	76.28	76.28
1,360	1,380	204.41	183.41	162.41	141.41	127.41	112.41	98.41	84.41	77.41	77.41	77.41
1,380	1,400	208.54	187.54	166.54	144.54	130.54	115.54	101.54	87.54	78.54	78.54	78.54
$1,400	$1,420	$212.67	$191.67	$170.67	$148.67	$133.67	$118.67	$104.67	$90.67	$79.67	$79.67	$79.67
1,420	1,440	216.80	195.80	174.80	152.80	136.80	121.80	107.80	93.80	80.80	80.80	80.80
1,440	1,460	220.93	199.93	178.93	156.93	139.93	124.93	110.93	96.93	82.93	81.93	81.93
1,460	1,480	225.06	204.06	183.06	161.06	143.06	128.06	114.06	100.06	86.06	83.06	83.06
1,480	1,500	229.19	208.19	187.19	165.19	146.19	131.19	117.19	103.19	89.19	84.19	84.19
1,500	1,520	233.32	212.32	191.32	169.32	149.32	134.32	120.32	106.32	92.32	85.32	85.32
1,520	1,540	237.45	216.45	195.45	173.45	152.45	137.45	123.45	109.45	95.45	86.45	86.45
1,540	1,560	241.58	220.58	199.58	177.58	156.58	140.58	126.58	112.58	98.58	87.58	87.58
1,560	1,580	245.71	224.71	203.71	181.71	160.71	143.71	129.71	115.71	101.71	88.71	88.71
1,580	1,600	249.84	228.84	207.84	185.84	164.84	146.84	132.84	118.84	104.84	90.84	89.84
1,600	1,620	253.97	232.97	211.97	189.97	168.97	149.97	135.97	121.97	107.97	93.97	90.97
1,620	1,640	258.10	237.10	216.10	194.10	173.10	153.10	139.10	125.10	111.10	97.10	92.10
1,640	1,660	262.23	241.23	220.23	198.23	177.23	156.23	142.23	128.23	114.23	100.23	93.23
1,660	1,680	266.36	245.36	224.36	202.36	181.36	160.36	145.36	131.36	117.36	103.36	94.36
1,680	1,700	270.49	249.49	228.49	206.49	185.49	164.49	148.49	134.49	120.49	106.49	95.49
1,700	1,720	274.62	253.62	232.62	210.62	189.62	168.62	151.62	137.62	123.62	109.62	96.62
1,720	1,740	278.75	257.75	236.75	214.75	193.75	172.75	154.75	140.75	126.75	112.75	97.75
1,740	1,760	282.88	261.88	240.88	218.88	197.88	176.88	157.88	143.88	129.88	115.88	100.88
1,760	1,780	287.01	266.01	245.01	223.01	202.01	181.01	161.01	147.01	133.01	119.01	104.01
1,780	1,800	291.14	270.14	249.14	227.14	206.14	185.14	164.14	150.14	136.14	122.14	107.14
1,800	1,820	295.27	274.27	253.27	231.27	210.27	189.27	167.27	153.27	139.27	125.27	110.27
1,820	1,840	299.40	278.40	257.40	235.40	214.40	193.40	171.40	156.40	142.40	128.40	113.40
1,840	1,860	303.53	282.53	261.53	239.53	218.53	197.53	175.53	159.53	145.53	131.53	116.53
1,860	1,880	307.66	286.66	265.66	243.66	222.66	201.66	179.66	162.66	148.66	134.66	119.66
1,880	1,900	311.79	290.79	269.79	247.79	226.79	205.79	183.79	165.79	151.79	137.79	122.79
1,900	1,920	315.92	294.92	273.92	251.92	230.92	209.92	187.92	168.92	154.92	140.92	125.92
1,920	1,940	320.05	299.05	278.05	256.05	235.05	214.05	192.05	172.05	158.05	144.05	129.05
1,940	1,960	324.18	303.18	282.18	260.18	239.18	218.18	196.18	175.18	161.18	147.18	132.18
1,960	1,980	328.31	307.31	286.31	264.31	243.31	222.31	200.31	179.31	164.31	150.31	135.31
1,980	2,000	332.44	311.44	290.44	268.44	247.44	226.44	204.44	183.44	167.44	153.44	138.44
2,000	2,020	336.57	315.57	294.57	272.57	251.57	230.57	208.57	187.57	170.57	156.57	141.57
2,020	2,040	340.70	319.70	298.70	276.70	255.70	234.70	212.70	191.70	173.70	159.70	144.70
2,040	2,060	344.83	323.83	302.83	280.83	259.83	238.83	216.83	195.83	176.83	162.83	147.83
2,060	2,080	348.96	327.96	306.96	284.96	263.96	242.96	220.96	199.96	179.96	165.96	150.96
2,080	2,100	353.09	332.09	311.09	289.09	268.09	247.09	225.09	204.09	183.09	169.09	154.09
2,100	2,120	357.22	336.22	315.22	293.22	272.22	251.22	229.22	208.22	186.22	172.22	157.22
2,120	2,140	361.35	340.35	319.35	297.35	276.35	255.35	233.35	212.35	190.35	175.35	160.35
2,140	2,160	365.48	344.48	323.48	301.48	280.48	259.48	237.48	216.48	194.48	178.48	163.48
2,160	2,180	369.61	348.61	327.61	305.61	284.61	263.61	241.61	220.61	198.61	181.61	166.61
2,180	2,200	373.74	352.74	331.74	309.74	288.74	267.74	245.74	224.74	202.74	184.74	169.74
2,200	2,220	377.87	356.87	335.87	313.87	292.87	271.87	249.87	228.87	206.87	187.87	172.87
2,220	2,240	382.00	361.00	340.00	318.00	297.00	276.00	254.00	233.00	211.00	191.00	176.00
2,240	2,260	386.13	365.13	344.13	322.13	301.13	280.13	258.13	237.13	215.13	194.13	179.13
2,260	2,280	390.26	369.26	348.26	326.26	305.26	284.26	262.26	241.26	219.26	198.26	182.26
2,280	2,300	394.39	373.39	352.39	330.39	309.39	288.39	266.39	245.39	223.39	202.39	185.39
2,300	2,320	398.52	377.52	356.52	334.52	313.52	292.52	270.52	249.52	227.52	206.52	188.52
2,320	2,340	402.65	381.65	360.65	338.65	317.65	296.65	274.65	253.65	231.65	210.65	191.65
2,340	2,360	406.78	385.78	364.78	342.78	321.78	300.78	278.78	257.78	235.78	214.78	194.78
2,360	2,380	410.91	389.91	368.91	346.91	325.91	304.91	282.91	261.91	239.91	218.91	197.91
2,380	2,400	415.04	394.04	373.04	351.04	330.04	309.04	287.04	266.04	244.04	223.04	202.04
2,400	2,420	419.17	398.17	377.17	355.17	334.17	313.17	291.17	270.17	248.17	227.17	206.17
2,420	2,440	423.30	402.30	381.30	359.30	338.30	317.30	295.30	274.30	252.30	231.30	210.30
2,440	2,460	427.43	406.43	385.43	363.43	342.43	321.43	299.43	278.43	256.43	235.43	214.43
2,460	2,480	431.56	410.56	389.56	367.56	346.56	325.56	303.56	282.56	260.56	239.56	218.56
2,480	2,500	435.69	414.69	393.69	371.69	350.69	329.69	307.69	286.69	264.69	243.69	222.69
2,500	2,520	439.82	418.82	397.82	375.82	354.82	333.82	311.82	290.82	268.82	247.82	226.82
2,520	2,540	443.95	422.95	401.95	379.95	358.95	337.95	315.95	294.95	272.95	251.95	230.95
2,540	2,560	448.08	427.08	406.08	384.08	363.08	342.08	320.08	299.08	277.08	256.08	235.08
2,560	2,580	452.21	431.21	410.21	388.21	367.21	346.21	324.21	303.21	281.21	260.21	239.21
2,580	2,600	456.34	435.34	414.34	392.34	371.34	350.34	328.34	307.34	285.34	264.34	243.34
2,600	2,620	460.47	439.47	418.47	396.47	375.47	354.47	332.47	311.47	289.47	268.47	247.47
2,620	2,640	464.60	443.60	422.60	400.60	379.60	358.60	336.60	315.60	293.60	272.60	251.60
2,640	2,660	468.73	447.73	426.73	404.73	383.73	362.73	340.73	319.73	297.73	276.73	255.73
2,660	2,680	472.86	451.86	430.86	408.86	387.86	366.86	344.86	323.86	301.86	280.86	259.86
$2,680 and over		Do not use this table. See page 46 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$115	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
115	120	$9.64	$6.64	$6.64	$6.64	$6.64	$6.64	$6.64	$6.64	$6.64	$6.64	$6.64
120	125	10.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92
125	130	11.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20
130	135	12.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49
135	140	12.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77
140	145	14.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05
145	150	14.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33
150	155	15.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62
155	160	15.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90
160	165	17.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18
165	170	17.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46
170	175	18.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
175	180	19.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03
180	185	20.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31
185	190	20.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59
190	195	21.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88
195	200	22.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16
200	205	23.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44
205	210	23.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72
210	215	25.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01
215	220	25.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29
220	225	26.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57
225	230	26.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85
230	235	28.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14
235	240	28.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42
240	245	29.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70
245	250	29.98	14.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98
250	260	31.41	15.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41
260	270	32.97	16.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	34.54	18.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	36.10	20.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	37.67	21.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	39.23	23.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	40.80	24.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	42.36	26.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	43.93	27.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	45.49	29.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	47.06	31.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	48.62	32.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	50.19	34.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	51.75	35.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	53.32	37.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	54.88	38.88	23.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	56.45	40.45	25.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45
420	430	58.01	42.01	27.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01
430	440	59.58	43.58	28.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58
440	450	61.14	45.14	30.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14
450	460	62.71	46.71	31.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71
460	470	65.27	48.27	33.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27
470	480	66.84	49.84	34.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84
480	490	69.40	51.40	36.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40
490	500	70.97	52.97	37.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97
500	520	74.82	55.82	39.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82
520	540	78.95	58.95	42.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95
540	560	83.08	62.08	46.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08
560	580	87.21	65.21	49.21	34.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21
580	600	91.34	68.34	52.34	37.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34
600	620	95.47	72.47	55.47	40.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47
620	640	99.60	76.60	58.60	43.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60
640	660	103.73	80.73	61.73	46.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73
660	680	107.86	84.86	64.86	49.86	37.86	37.86	37.86	37.86	37.86	37.86	37.86
680	700	111.99	88.99	67.99	52.99	38.99	38.99	38.99	38.99	38.99	38.99	38.99
700	720	116.12	93.12	71.12	56.12	41.12	40.12	40.12	40.12	40.12	40.12	40.12
720	740	120.25	97.25	74.25	59.25	44.25	41.25	41.25	41.25	41.25	41.25	41.25
740	760	124.38	101.38	77.38	62.38	47.38	42.38	42.38	42.38	42.38	42.38	42.38
760	780	128.51	105.51	81.51	65.51	50.51	43.51	43.51	43.51	43.51	43.51	43.51
780	800	132.64	109.64	85.64	68.64	53.64	44.64	44.64	44.64	44.64	44.64	44.64
$800	$820	$136.77	$113.77	$89.77	$71.77	$56.77	$45.77	$45.77	$45.77	$45.77	$45.77	$45.77
820	840	140.90	117.90	93.90	74.90	59.90	46.90	46.90	46.90	46.90	46.90	46.90
840	860	145.03	122.03	98.03	78.03	63.03	48.03	48.03	48.03	48.03	48.03	48.03
860	880	149.16	126.16	102.16	81.16	66.16	50.16	49.16	49.16	49.16	49.16	49.16
880	900	153.29	130.29	106.29	84.29	69.29	53.29	50.29	50.29	50.29	50.29	50.29
900	920	157.42	134.42	110.42	87.42	72.42	56.42	51.42	51.42	51.42	51.42	51.42
920	940	161.55	138.55	114.55	91.55	75.55	59.55	52.55	52.55	52.55	52.55	52.55
940	960	165.68	142.68	118.68	95.68	78.68	62.68	53.68	53.68	53.68	53.68	53.68
960	980	169.81	146.81	122.81	99.81	81.81	65.81	54.81	54.81	54.81	54.81	54.81
980	1,000	173.94	150.94	126.94	103.94	84.94	68.94	55.94	55.94	55.94	55.94	55.94
1,000	1,020	178.07	155.07	131.07	108.07	88.07	72.07	57.07	57.07	57.07	57.07	57.07
1,020	1,040	182.20	159.20	135.20	112.20	91.20	75.20	60.20	58.20	58.20	58.20	58.20
1,040	1,060	186.33	163.33	139.33	116.33	94.33	78.33	63.33	59.33	59.33	59.33	59.33
1,060	1,080	190.46	167.46	143.46	120.46	97.46	81.46	66.46	60.46	60.46	60.46	60.46
1,080	1,100	194.59	171.59	147.59	124.59	101.59	84.59	69.59	61.59	61.59	61.59	61.59
1,100	1,120	198.72	175.72	151.72	128.72	105.72	87.72	72.72	62.72	62.72	62.72	62.72
1,120	1,140	202.85	179.85	155.85	132.85	109.85	90.85	75.85	63.85	63.85	63.85	63.85
1,140	1,160	206.98	183.98	159.98	136.98	113.98	93.98	78.98	64.98	64.98	64.98	64.98
1,160	1,180	211.11	188.11	164.11	141.11	118.11	97.11	82.11	66.11	66.11	66.11	66.11
1,180	1,200	215.24	192.24	168.24	145.24	122.24	100.24	85.24	69.24	67.24	67.24	67.24
1,200	1,220	219.37	196.37	172.37	149.37	126.37	103.37	88.37	72.37	68.37	68.37	68.37
1,220	1,240	223.50	200.50	176.50	153.50	130.50	107.50	91.50	75.50	69.50	69.50	69.50
1,240	1,260	227.63	204.63	180.63	157.63	134.63	111.63	94.63	78.63	70.63	70.63	70.63
1,260	1,280	231.76	208.76	184.76	161.76	138.76	115.76	97.76	81.76	71.76	71.76	71.76
1,280	1,300	235.89	212.89	188.89	165.89	142.89	119.89	100.89	84.89	72.89	72.89	72.89
1,300	1,320	240.02	217.02	193.02	170.02	147.02	124.02	104.02	88.02	74.02	74.02	74.02
1,320	1,340	244.15	221.15	197.15	174.15	151.15	128.15	107.15	91.15	76.15	75.15	75.15
1,340	1,360	248.28	225.28	201.28	178.28	155.28	132.28	110.28	94.28	79.28	76.28	76.28
1,360	1,380	252.41	229.41	205.41	182.41	159.41	136.41	113.41	97.41	82.41	77.41	77.41
1,380	1,400	256.54	233.54	209.54	186.54	163.54	140.54	117.54	100.54	85.54	78.54	78.54
1,400	1,420	260.67	237.67	213.67	190.67	167.67	144.67	121.67	103.67	88.67	79.67	79.67
1,420	1,440	264.80	241.80	217.80	194.80	171.80	148.80	125.80	106.80	91.80	80.80	80.80
1,440	1,460	268.93	245.93	221.93	198.93	175.93	152.93	129.93	109.93	94.93	81.93	81.93
1,460	1,480	273.06	250.06	226.06	203.06	180.06	157.06	134.06	113.06	98.06	83.06	83.06
1,480	1,500	277.19	254.19	230.19	207.19	184.19	161.19	138.19	116.19	101.19	86.19	84.19
1,500	1,520	281.32	258.32	234.32	211.32	188.32	165.32	142.32	119.32	104.32	89.32	85.32
1,520	1,540	285.45	262.45	238.45	215.45	192.45	169.45	146.45	123.45	107.45	92.45	86.45
1,540	1,560	291.58	266.58	242.58	219.58	196.58	173.58	150.58	127.58	110.58	95.58	87.58
1,560	1,580	297.71	270.71	246.71	223.71	200.71	177.71	154.71	131.71	113.71	98.71	88.71
1,580	1,600	303.84	274.84	250.84	227.84	204.84	181.84	158.84	135.84	116.84	101.84	89.84
1,600	1,620	309.97	278.97	254.97	231.97	208.97	185.97	162.97	139.97	119.97	104.97	90.97
1,620	1,640	316.10	283.10	259.10	236.10	213.10	190.10	167.10	144.10	123.10	108.10	92.10
1,640	1,660	322.23	287.23	263.23	240.23	217.23	194.23	171.23	148.23	126.23	111.23	95.23
1,660	1,680	328.36	291.36	267.36	244.36	221.36	198.36	175.36	152.36	129.36	114.36	98.36
1,680	1,700	334.49	296.49	271.49	248.49	225.49	202.49	179.49	156.49	133.49	117.49	101.49
1,700	1,720	340.62	302.62	275.62	252.62	229.62	206.62	183.62	160.62	137.62	120.62	104.62
1,720	1,740	346.75	308.75	279.75	256.75	233.75	210.75	187.75	164.75	141.75	123.75	107.75
1,740	1,760	352.88	314.88	283.88	260.88	237.88	214.88	191.88	168.88	145.88	126.88	110.88
1,760	1,780	359.01	321.01	288.01	265.01	242.01	219.01	196.01	173.01	150.01	130.01	114.01
1,780	1,800	365.14	327.14	292.14	269.14	246.14	223.14	200.14	177.14	154.14	133.14	117.14
1,800	1,820	371.27	333.27	296.27	273.27	250.27	227.27	204.27	181.27	158.27	136.27	120.27
1,820	1,840	377.40	339.40	300.40	277.40	254.40	231.40	208.40	185.40	162.40	139.40	123.40
1,840	1,860	383.53	345.53	306.53	281.53	258.53	235.53	212.53	189.53	166.53	143.53	126.53
1,860	1,880	389.66	351.66	312.66	285.66	262.66	239.66	216.66	193.66	170.66	147.66	129.66
1,880	1,900	395.79	357.79	318.79	289.79	266.79	243.79	220.79	197.79	174.79	151.79	132.79
1,900	1,920	401.92	363.92	324.92	293.92	270.92	247.92	224.92	201.92	178.92	155.92	135.92
1,920	1,940	408.05	370.05	331.05	298.05	275.05	252.05	229.05	206.05	183.05	160.05	139.05
1,940	1,960	414.18	376.18	337.18	302.18	279.18	256.18	233.18	210.18	187.18	164.18	142.18
1,960	1,980	420.31	382.31	343.31	306.31	283.31	260.31	237.31	214.31	191.31	168.31	145.31
1,980	2,000	426.44	388.44	349.44	311.44	287.44	264.44	241.44	218.44	195.44	172.44	148.44
2,000	2,020	432.57	394.57	355.57	317.57	291.57	268.57	245.57	222.57	199.57	176.57	152.57
2,020	2,040	438.70	400.70	361.70	323.70	295.70	272.70	249.70	226.70	203.70	180.70	156.70
2,040	2,060	444.83	406.83	367.83	329.83	299.83	276.83	253.83	230.83	207.83	184.83	160.83
2,060	2,080	450.96	412.96	373.96	335.96	303.96	280.96	257.96	234.96	211.96	188.96	164.96
2,080	2,100	457.09	419.09	380.09	342.09	308.09	285.09	262.09	239.09	216.09	193.09	169.09
2,100	2,120	463.22	425.22	386.22	348.22	312.22	289.22	266.22	243.22	220.22	197.22	173.22
2,120	2,140	469.35	431.35	392.35	354.35	316.35	293.35	270.35	247.35	224.35	201.35	177.35
$2,140 and over		Do not use this table. See page 46 for instructions.

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	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
270	280	$15.54	$15.54	$15.54	$15.54	$15.54	$15.54	$15.54	$15.54	$15.54	$15.54	$15.54
280	290	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	19.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	21.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	23.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	24.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	26.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	27.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	29.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	30.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	32.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45
420	430	34.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01
430	440	35.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58
440	450	37.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14
450	460	38.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71
460	470	40.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27
470	480	41.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84
480	490	43.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40
490	500	44.97	28.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97
500	520	46.82	31.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82
520	540	49.95	34.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95
540	560	53.08	38.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08
560	580	56.21	41.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21
580	600	59.34	44.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34
600	620	62.47	47.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47
620	640	65.60	50.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60
640	660	68.73	53.73	37.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73
660	680	71.86	56.86	40.86	37.86	37.86	37.86	37.86	37.86	37.86	37.86	37.86
680	700	74.99	59.99	43.99	38.99	38.99	38.99	38.99	38.99	38.99	38.99	38.99
700	720	78.12	63.12	47.12	40.12	40.12	40.12	40.12	40.12	40.12	40.12	40.12
720	740	81.25	66.25	50.25	41.25	41.25	41.25	41.25	41.25	41.25	41.25	41.25
740	760	84.38	69.38	53.38	42.38	42.38	42.38	42.38	42.38	42.38	42.38	42.38
760	780	87.51	72.51	56.51	43.51	43.51	43.51	43.51	43.51	43.51	43.51	43.51
780	800	90.64	75.64	59.64	44.64	44.64	44.64	44.64	44.64	44.64	44.64	44.64
800	820	93.77	78.77	62.77	47.77	45.77	45.77	45.77	45.77	45.77	45.77	45.77
820	840	96.90	81.90	65.90	50.90	46.90	46.90	46.90	46.90	46.90	46.90	46.90
840	860	100.03	85.03	69.03	54.03	48.03	48.03	48.03	48.03	48.03	48.03	48.03
860	880	103.16	88.16	72.16	57.16	49.16	49.16	49.16	49.16	49.16	49.16	49.16
880	900	106.29	91.29	75.29	60.29	50.29	50.29	50.29	50.29	50.29	50.29	50.29
900	920	109.42	94.42	78.42	63.42	51.42	51.42	51.42	51.42	51.42	51.42	51.42
920	940	112.55	97.55	81.55	66.55	52.55	52.55	52.55	52.55	52.55	52.55	52.55
940	960	115.68	100.68	84.68	69.68	53.68	53.68	53.68	53.68	53.68	53.68	53.68
960	980	118.81	103.81	87.81	72.81	56.81	54.81	54.81	54.81	54.81	54.81	54.81
980	1,000	121.94	106.94	90.94	75.94	59.94	55.94	55.94	55.94	55.94	55.94	55.94
1,000	1,020	125.07	110.07	94.07	79.07	63.07	57.07	57.07	57.07	57.07	57.07	57.07
1,020	1,040	128.20	113.20	97.20	82.20	66.20	58.20	58.20	58.20	58.20	58.20	58.20
1,040	1,060	132.33	116.33	100.33	85.33	69.33	59.33	59.33	59.33	59.33	59.33	59.33
1,060	1,080	136.46	119.46	103.46	88.46	72.46	60.46	60.46	60.46	60.46	60.46	60.46
1,080	1,100	140.59	122.59	106.59	91.59	75.59	61.59	61.59	61.59	61.59	61.59	61.59
1,100	1,120	144.72	125.72	109.72	94.72	78.72	63.72	62.72	62.72	62.72	62.72	62.72
1,120	1,140	148.85	128.85	112.85	97.85	81.85	66.85	63.85	63.85	63.85	63.85	63.85
1,140	1,160	152.98	131.98	115.98	100.98	84.98	69.98	64.98	64.98	64.98	64.98	64.98
1,160	1,180	157.11	135.11	119.11	104.11	88.11	73.11	66.11	66.11	66.11	66.11	66.11
1,180	1,200	161.24	138.24	122.24	107.24	91.24	76.24	67.24	67.24	67.24	67.24	67.24
1,200	1,220	165.37	142.37	125.37	110.37	94.37	79.37	68.37	68.37	68.37	68.37	68.37
1,220	1,240	169.50	146.50	128.50	113.50	97.50	82.50	69.50	69.50	69.50	69.50	69.50
1,240	1,260	173.63	150.63	131.63	116.63	100.63	85.63	70.63	70.63	70.63	70.63	70.63
1,260	1,280	177.76	154.76	134.76	119.76	103.76	88.76	73.76	71.76	71.76	71.76	71.76
1,280	1,300	181.89	158.89	137.89	122.89	106.89	91.89	76.89	72.89	72.89	72.89	72.89
1,300	1,320	186.02	163.02	141.02	126.02	110.02	95.02	80.02	74.02	74.02	74.02	74.02
1,320	1,340	190.15	167.15	144.15	129.15	113.15	98.15	83.15	75.15	75.15	75.15	75.15
1,340	1,360	194.28	171.28	147.28	132.28	116.28	101.28	86.28	76.28	76.28	76.28	76.28
1,360	1,380	198.41	175.41	151.41	135.41	119.41	104.41	89.41	77.41	77.41	77.41	77.41
1,380	1,400	202.54	179.54	155.54	138.54	122.54	107.54	92.54	78.54	78.54	78.54	78.54
$1,400	$1,420	$206.67	$183.67	$159.67	$141.67	$125.67	$110.67	$95.67	$79.67	$79.67	$79.67	$79.67
1,420	1,440	210.80	187.80	163.80	144.80	128.80	113.80	98.80	82.80	80.80	80.80	80.80
1,440	1,460	214.93	191.93	167.93	147.93	131.93	116.93	101.93	85.93	81.93	81.93	81.93
1,460	1,480	219.06	196.06	172.06	151.06	135.06	120.06	105.06	89.06	83.06	83.06	83.06
1,480	1,500	223.19	200.19	176.19	154.19	138.19	123.19	108.19	92.19	84.19	84.19	84.19
1,500	1,520	227.32	204.32	180.32	157.32	141.32	126.32	111.32	95.32	85.32	85.32	85.32
1,520	1,540	231.45	208.45	184.45	161.45	144.45	129.45	114.45	98.45	86.45	86.45	86.45
1,540	1,560	235.58	212.58	188.58	165.58	147.58	132.58	117.58	101.58	87.58	87.58	87.58
1,560	1,580	239.71	216.71	192.71	169.71	150.71	135.71	120.71	104.71	89.71	88.71	88.71
1,580	1,600	243.84	220.84	196.84	173.84	153.84	138.84	123.84	107.84	92.84	89.84	89.84
1,600	1,620	247.97	224.97	200.97	177.97	156.97	141.97	126.97	110.97	95.97	90.97	90.97
1,620	1,640	252.10	229.10	205.10	182.10	160.10	145.10	130.10	114.10	99.10	92.10	92.10
1,640	1,660	256.23	233.23	209.23	186.23	163.23	148.23	133.23	117.23	102.23	93.23	93.23
1,660	1,680	260.36	237.36	213.36	190.36	167.36	151.36	136.36	120.36	105.36	94.36	94.36
1,680	1,700	264.49	241.49	217.49	194.49	171.49	154.49	139.49	123.49	108.49	95.49	95.49
1,700	1,720	268.62	245.62	221.62	198.62	175.62	157.62	142.62	126.62	111.62	96.62	96.62
1,720	1,740	272.75	249.75	225.75	202.75	179.75	160.75	145.75	129.75	114.75	98.75	97.75
1,740	1,760	276.88	253.88	229.88	206.88	183.88	163.88	148.88	132.88	117.88	101.88	98.88
1,760	1,780	281.01	258.01	234.01	211.01	188.01	167.01	152.01	136.01	121.01	105.01	100.01
1,780	1,800	285.14	262.14	238.14	215.14	192.14	170.14	155.14	139.14	124.14	108.14	101.14
1,800	1,820	289.27	266.27	242.27	219.27	196.27	173.27	158.27	142.27	127.27	111.27	102.27
1,820	1,840	293.40	270.40	246.40	223.40	200.40	177.40	161.40	145.40	130.40	114.40	103.40
1,840	1,860	297.53	274.53	250.53	227.53	204.53	181.53	164.53	148.53	133.53	117.53	104.53
1,860	1,880	301.66	278.66	254.66	231.66	208.66	185.66	167.66	151.66	136.66	120.66	105.66
1,880	1,900	305.79	282.79	258.79	235.79	212.79	189.79	170.79	154.79	139.79	123.79	108.79
1,900	1,920	309.92	286.92	262.92	239.92	216.92	193.92	173.92	157.92	142.92	126.92	111.92
1,920	1,940	314.05	291.05	267.05	244.05	221.05	198.05	177.05	161.05	146.05	130.05	115.05
1,940	1,960	318.18	295.18	271.18	248.18	225.18	202.18	180.18	164.18	149.18	133.18	118.18
1,960	1,980	322.31	299.31	275.31	252.31	229.31	206.31	183.31	167.31	152.31	136.31	121.31
1,980	2,000	326.44	303.44	279.44	256.44	233.44	210.44	187.44	170.44	155.44	139.44	124.44
2,000	2,020	330.57	307.57	283.57	260.57	237.57	214.57	191.57	173.57	158.57	142.57	127.57
2,020	2,040	334.70	311.70	287.70	264.70	241.70	218.70	195.70	176.70	161.70	145.70	130.70
2,040	2,060	338.83	315.83	291.83	268.83	245.83	222.83	199.83	179.83	164.83	148.83	133.83
2,060	2,080	342.96	319.96	295.96	272.96	249.96	226.96	203.96	182.96	167.96	151.96	136.96
2,080	2,100	347.09	324.09	300.09	277.09	254.09	231.09	208.09	186.09	171.09	155.09	140.09
2,100	2,120	351.22	328.22	304.22	281.22	258.22	235.22	212.22	189.22	174.22	158.22	143.22
2,120	2,140	355.35	332.35	308.35	285.35	262.35	239.35	216.35	193.35	177.35	161.35	146.35
2,140	2,160	359.48	336.48	312.48	289.48	266.48	243.48	220.48	197.48	180.48	164.48	149.48
2,160	2,180	363.61	340.61	316.61	293.61	270.61	247.61	224.61	201.61	183.61	167.61	152.61
2,180	2,200	367.74	344.74	320.74	297.74	274.74	251.74	228.74	205.74	186.74	170.74	155.74
2,200	2,220	371.87	348.87	324.87	301.87	278.87	255.87	232.87	209.87	189.87	173.87	158.87
2,220	2,240	376.00	353.00	329.00	306.00	283.00	260.00	237.00	214.00	193.00	177.00	162.00
2,240	2,260	380.13	357.13	333.13	310.13	287.13	264.13	241.13	218.13	196.13	180.13	165.13
2,260	2,280	384.26	361.26	337.26	314.26	291.26	268.26	245.26	222.26	199.26	183.26	168.26
2,280	2,300	388.39	365.39	341.39	318.39	295.39	272.39	249.39	226.39	203.39	186.39	171.39
2,300	2,320	392.52	369.52	345.52	322.52	299.52	276.52	253.52	230.52	207.52	189.52	174.52
2,320	2,340	396.65	373.65	349.65	326.65	303.65	280.65	257.65	234.65	211.65	192.65	177.65
2,340	2,360	400.78	377.78	353.78	330.78	307.78	284.78	261.78	238.78	215.78	195.78	180.78
2,360	2,380	404.91	381.91	357.91	334.91	311.91	288.91	265.91	242.91	219.91	198.91	183.91
2,380	2,400	409.04	386.04	362.04	339.04	316.04	293.04	270.04	247.04	224.04	202.04	187.04
2,400	2,420	413.17	390.17	366.17	343.17	320.17	297.17	274.17	251.17	228.17	205.17	190.17
2,420	2,440	417.30	394.30	370.30	347.30	324.30	301.30	278.30	255.30	232.30	209.30	193.30
2,440	2,460	421.43	398.43	374.43	351.43	328.43	305.43	282.43	259.43	236.43	213.43	196.43
2,460	2,480	425.56	402.56	378.56	355.56	332.56	309.56	286.56	263.56	240.56	217.56	199.56
2,480	2,500	429.69	406.69	382.69	359.69	336.69	313.69	290.69	267.69	244.69	221.69	202.69
2,500	2,520	433.82	410.82	386.82	363.82	340.82	317.82	294.82	271.82	248.82	225.82	205.82
2,520	2,540	437.95	414.95	390.95	367.95	344.95	321.95	298.95	275.95	252.95	229.95	208.95
2,540	2,560	442.08	419.08	395.08	372.08	349.08	326.08	303.08	280.08	257.08	234.08	212.08
2,560	2,580	446.21	423.21	399.21	376.21	353.21	330.21	307.21	284.21	261.21	238.21	215.21
2,580	2,600	450.34	427.34	403.34	380.34	357.34	334.34	311.34	288.34	265.34	242.34	218.34
2,600	2,620	454.47	431.47	407.47	384.47	361.47	338.47	315.47	292.47	269.47	246.47	222.47
2,620	2,640	458.60	435.60	411.60	388.60	365.60	342.60	319.60	296.60	273.60	250.60	226.60
2,640	2,660	462.73	439.73	415.73	392.73	369.73	346.73	323.73	300.73	277.73	254.73	230.73
2,660	2,680	466.86	443.86	419.86	396.86	373.86	350.86	327.86	304.86	281.86	258.86	234.86
2,680	2,700	470.99	447.99	423.99	400.99	377.99	354.99	331.99	308.99	285.99	262.99	238.99
2,700	2,720	475.12	452.12	428.12	405.12	382.12	359.12	336.12	313.12	290.12	267.12	243.12
$2,720 and over		Do not use this table. See page 46 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$220	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
220	230	$17.71	$12.71	$12.71	$12.71	$12.71	$12.71	$12.71	$12.71	$12.71	$12.71	$12.71
230	240	19.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28
240	250	20.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84
250	260	22.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41
260	270	23.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	25.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	27.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	28.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	320	31.52	17.52	17.52	17.52	17.52	17.52	17.52	17.52	17.52	17.52	17.52
320	340	34.65	18.65	18.65	18.65	18.65	18.65	18.65	18.65	18.65	18.65	18.65
340	360	37.78	19.78	19.78	19.78	19.78	19.78	19.78	19.78	19.78	19.78	19.78
360	380	40.91	20.91	20.91	20.91	20.91	20.91	20.91	20.91	20.91	20.91	20.91
380	400	44.04	22.04	22.04	22.04	22.04	22.04	22.04	22.04	22.04	22.04	22.04
400	420	47.17	23.17	23.17	23.17	23.17	23.17	23.17	23.17	23.17	23.17	23.17
420	440	50.30	24.30	24.30	24.30	24.30	24.30	24.30	24.30	24.30	24.30	24.30
440	460	53.43	25.43	25.43	25.43	25.43	25.43	25.43	25.43	25.43	25.43	25.43
460	480	56.56	26.56	26.56	26.56	26.56	26.56	26.56	26.56	26.56	26.56	26.56
480	500	59.69	28.69	27.69	27.69	27.69	27.69	27.69	27.69	27.69	27.69	27.69
500	520	62.82	31.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82
520	540	65.95	34.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95
540	560	69.08	38.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08
560	580	72.21	41.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21
580	600	75.34	44.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34
600	640	80.03	49.03	35.03	35.03	35.03	35.03	35.03	35.03	35.03	35.03	35.03
640	680	86.29	55.29	37.29	37.29	37.29	37.29	37.29	37.29	37.29	37.29	37.29
680	720	92.55	61.55	39.55	39.55	39.55	39.55	39.55	39.55	39.55	39.55	39.55
720	760	98.81	67.81	41.81	41.81	41.81	41.81	41.81	41.81	41.81	41.81	41.81
760	800	105.07	74.07	44.07	44.07	44.07	44.07	44.07	44.07	44.07	44.07	44.07
800	840	111.33	80.33	49.33	46.33	46.33	46.33	46.33	46.33	46.33	46.33	46.33
840	880	117.59	86.59	55.59	48.59	48.59	48.59	48.59	48.59	48.59	48.59	48.59
880	920	123.85	92.85	61.85	50.85	50.85	50.85	50.85	50.85	50.85	50.85	50.85
920	960	132.11	99.11	68.11	53.11	53.11	53.11	53.11	53.11	53.11	53.11	53.11
960	1,000	140.37	105.37	74.37	55.37	55.37	55.37	55.37	55.37	55.37	55.37	55.37
1,000	1,040	148.63	111.63	80.63	57.63	57.63	57.63	57.63	57.63	57.63	57.63	57.63
1,040	1,080	156.89	117.89	86.89	59.89	59.89	59.89	59.89	59.89	59.89	59.89	59.89
1,080	1,120	165.15	124.15	93.15	62.15	62.15	62.15	62.15	62.15	62.15	62.15	62.15
1,120	1,160	173.41	130.41	99.41	68.41	64.41	64.41	64.41	64.41	64.41	64.41	64.41
1,160	1,200	181.67	136.67	105.67	74.67	66.67	66.67	66.67	66.67	66.67	66.67	66.67
1,200	1,240	189.93	143.93	111.93	80.93	68.93	68.93	68.93	68.93	68.93	68.93	68.93
1,240	1,280	198.19	152.19	118.19	87.19	71.19	71.19	71.19	71.19	71.19	71.19	71.19
1,280	1,320	206.45	160.45	124.45	93.45	73.45	73.45	73.45	73.45	73.45	73.45	73.45
1,320	1,360	214.71	168.71	130.71	99.71	75.71	75.71	75.71	75.71	75.71	75.71	75.71
1,360	1,400	222.97	176.97	136.97	105.97	77.97	77.97	77.97	77.97	77.97	77.97	77.97
1,400	1,440	231.23	185.23	143.23	112.23	81.23	80.23	80.23	80.23	80.23	80.23	80.23
1,440	1,480	239.49	193.49	149.49	118.49	87.49	82.49	82.49	82.49	82.49	82.49	82.49
1,480	1,520	247.75	201.75	155.75	124.75	93.75	84.75	84.75	84.75	84.75	84.75	84.75
1,520	1,560	256.01	210.01	164.01	131.01	100.01	87.01	87.01	87.01	87.01	87.01	87.01
1,560	1,600	264.27	218.27	172.27	137.27	106.27	89.27	89.27	89.27	89.27	89.27	89.27
1,600	1,640	272.53	226.53	180.53	143.53	112.53	91.53	91.53	91.53	91.53	91.53	91.53
1,640	1,680	280.79	234.79	188.79	149.79	118.79	93.79	93.79	93.79	93.79	93.79	93.79
1,680	1,720	289.05	243.05	197.05	156.05	125.05	96.05	96.05	96.05	96.05	96.05	96.05
1,720	1,760	297.31	251.31	205.31	162.31	131.31	100.31	98.31	98.31	98.31	98.31	98.31
1,760	1,800	305.57	259.57	213.57	168.57	137.57	106.57	100.57	100.57	100.57	100.57	100.57
1,800	1,840	313.83	267.83	221.83	175.83	143.83	112.83	102.83	102.83	102.83	102.83	102.83
1,840	1,880	322.09	276.09	230.09	184.09	150.09	119.09	105.09	105.09	105.09	105.09	105.09
1,880	1,920	330.35	284.35	238.35	192.35	156.35	125.35	107.35	107.35	107.35	107.35	107.35
1,920	1,960	338.61	292.61	246.61	200.61	162.61	131.61	109.61	109.61	109.61	109.61	109.61
1,960	2,000	346.87	300.87	254.87	208.87	168.87	137.87	111.87	111.87	111.87	111.87	111.87
2,000	2,040	355.13	309.13	263.13	217.13	175.13	144.13	114.13	114.13	114.13	114.13	114.13
2,040	2,080	363.39	317.39	271.39	225.39	181.39	150.39	120.39	116.39	116.39	116.39	116.39
2,080	2,120	371.65	325.65	279.65	233.65	187.65	156.65	126.65	118.65	118.65	118.65	118.65
2,120	2,160	379.91	333.91	287.91	241.91	194.91	162.91	132.91	120.91	120.91	120.91	120.91
2,160	2,200	388.17	342.17	296.17	250.17	203.17	169.17	139.17	123.17	123.17	123.17	123.17
2,200	2,240	396.43	350.43	304.43	258.43	211.43	175.43	145.43	125.43	125.43	125.43	125.43
2,240	2,280	404.69	358.69	312.69	266.69	219.69	181.69	151.69	127.69	127.69	127.69	127.69
2,280	2,320	412.95	366.95	320.95	274.95	227.95	187.95	157.95	129.95	129.95	129.95	129.95
2,320	2,360	421.21	375.21	329.21	283.21	236.21	194.21	164.21	133.21	132.21	132.21	132.21
2,360	2,400	429.47	383.47	337.47	291.47	244.47	200.47	170.47	139.47	134.47	134.47	134.47
$2,400	$2,440	$437.73	$391.73	$345.73	$299.73	$252.73	$206.73	$176.73	$145.73	$136.73	$136.73	$136.73
2,440	2,480	445.99	399.99	353.99	307.99	260.99	214.99	182.99	151.99	138.99	138.99	138.99
2,480	2,520	454.25	408.25	362.25	316.25	269.25	223.25	189.25	158.25	141.25	141.25	141.25
2,520	2,560	462.51	416.51	370.51	324.51	277.51	231.51	195.51	164.51	143.51	143.51	143.51
2,560	2,600	470.77	424.77	378.77	332.77	285.77	239.77	201.77	170.77	145.77	145.77	145.77
2,600	2,640	479.03	433.03	387.03	341.03	294.03	248.03	208.03	177.03	148.03	148.03	148.03
2,640	2,680	487.29	441.29	395.29	349.29	302.29	256.29	214.29	183.29	152.29	150.29	150.29
2,680	2,720	495.55	449.55	403.55	357.55	310.55	264.55	220.55	189.55	158.55	152.55	152.55
2,720	2,760	503.81	457.81	411.81	365.81	318.81	272.81	226.81	195.81	164.81	154.81	154.81
2,760	2,800	512.07	466.07	420.07	374.07	327.07	281.07	235.07	202.07	171.07	157.07	157.07
2,800	2,840	520.33	474.33	428.33	382.33	335.33	289.33	243.33	208.33	177.33	159.33	159.33
2,840	2,880	528.59	482.59	436.59	390.59	343.59	297.59	251.59	214.59	183.59	161.59	161.59
2,880	2,920	536.85	490.85	444.85	398.85	351.85	305.85	259.85	220.85	189.85	163.85	163.85
2,920	2,960	545.11	499.11	453.11	407.11	360.11	314.11	268.11	227.11	196.11	166.11	166.11
2,960	3,000	553.37	507.37	461.37	415.37	368.37	322.37	276.37	233.37	202.37	171.37	168.37
3,000	3,040	561.63	515.63	469.63	423.63	376.63	330.63	284.63	239.63	208.63	177.63	170.63
3,040	3,080	570.89	523.89	477.89	431.89	384.89	338.89	292.89	246.89	214.89	183.89	172.89
3,080	3,120	583.15	532.15	486.15	440.15	393.15	347.15	301.15	255.15	221.15	190.15	175.15
3,120	3,160	595.41	540.41	494.41	448.41	401.41	355.41	309.41	263.41	227.41	196.41	177.41
3,160	3,200	607.67	548.67	502.67	456.67	409.67	363.67	317.67	271.67	233.67	202.67	179.67
3,200	3,240	619.93	556.93	510.93	464.93	417.93	371.93	325.93	279.93	239.93	208.93	181.93
3,240	3,280	632.19	565.19	519.19	473.19	426.19	380.19	334.19	288.19	246.19	215.19	184.19
3,280	3,320	644.45	573.45	527.45	481.45	434.45	388.45	342.45	296.45	252.45	221.45	190.45
3,320	3,360	656.71	581.71	535.71	489.71	442.71	396.71	350.71	304.71	258.71	227.71	196.71
3,360	3,400	668.97	591.97	543.97	497.97	450.97	404.97	358.97	312.97	265.97	233.97	202.97
3,400	3,440	681.23	604.23	552.23	506.23	459.23	413.23	367.23	321.23	274.23	240.23	209.23
3,440	3,480	693.49	616.49	560.49	514.49	467.49	421.49	375.49	329.49	282.49	246.49	215.49
3,480	3,520	705.75	628.75	568.75	522.75	475.75	429.75	383.75	337.75	290.75	252.75	221.75
3,520	3,560	718.01	641.01	577.01	531.01	484.01	438.01	392.01	346.01	299.01	259.01	228.01
3,560	3,600	730.27	653.27	585.27	539.27	492.27	446.27	400.27	354.27	307.27	265.27	234.27
3,600	3,640	742.53	665.53	593.53	547.53	500.53	454.53	408.53	362.53	315.53	271.53	240.53
3,640	3,680	754.79	677.79	601.79	555.79	508.79	462.79	416.79	370.79	323.79	277.79	246.79
3,680	3,720	767.05	690.05	613.05	564.05	517.05	471.05	425.05	379.05	332.05	286.05	253.05
3,720	3,760	779.31	702.31	625.31	572.31	525.31	479.31	433.31	387.31	340.31	294.31	259.31
3,760	3,800	791.57	714.57	637.57	580.57	533.57	487.57	441.57	395.57	348.57	302.57	265.57
3,800	3,840	803.83	726.83	649.83	588.83	541.83	495.83	449.83	403.83	356.83	310.83	271.83
3,840	3,880	816.09	739.09	662.09	597.09	550.09	504.09	458.09	412.09	365.09	319.09	278.09
3,880	3,920	828.35	751.35	674.35	605.35	558.35	512.35	466.35	420.35	373.35	327.35	284.35
3,920	3,960	840.61	763.61	686.61	613.61	566.61	520.61	474.61	428.61	381.61	335.61	290.61
3,960	4,000	852.87	775.87	698.87	621.87	574.87	528.87	482.87	436.87	389.87	343.87	297.87
4,000	4,040	865.13	788.13	711.13	634.13	583.13	537.13	491.13	445.13	398.13	352.13	306.13
4,040	4,080	877.39	800.39	723.39	646.39	591.39	545.39	499.39	453.39	406.39	360.39	314.39
4,080	4,120	889.65	812.65	735.65	658.65	599.65	553.65	507.65	461.65	414.65	368.65	322.65
4,120	4,160	901.91	824.91	747.91	670.91	607.91	561.91	515.91	469.91	422.91	376.91	330.91
4,160	4,200	914.17	837.17	760.17	683.17	616.17	570.17	524.17	478.17	431.17	385.17	339.17
4,200	4,240	926.43	849.43	772.43	695.43	624.43	578.43	532.43	486.43	439.43	393.43	347.43
4,240	4,280	938.69	861.69	784.69	707.69	632.69	586.69	540.69	494.69	447.69	401.69	355.69
4,280	4,320	950.95	873.95	796.95	719.95	642.95	594.95	548.95	502.95	455.95	409.95	363.95
4,320	4,360	963.21	886.21	809.21	732.21	655.21	603.21	557.21	511.21	464.21	418.21	372.21
4,360	4,400	975.47	898.47	821.47	744.47	667.47	611.47	565.47	519.47	472.47	426.47	380.47
4,400	4,440	987.73	910.73	833.73	756.73	679.73	619.73	573.73	527.73	480.73	434.73	388.73
4,440	4,480	999.99	922.99	845.99	768.99	691.99	627.99	581.99	535.99	488.99	442.99	396.99
4,480	4,520	1,012.25	935.25	858.25	781.25	704.25	636.25	590.25	544.25	497.25	451.25	405.25
4,520	4,560	1,024.51	947.51	870.51	793.51	716.51	644.51	598.51	552.51	505.51	459.51	413.51
4,560	4,600	1,036.77	959.77	882.77	805.77	728.77	652.77	606.77	560.77	513.77	467.77	421.77
4,600	4,640	1,049.03	972.03	895.03	818.03	741.03	664.03	615.03	569.03	522.03	476.03	430.03
4,640	4,680	1,061.29	984.29	907.29	830.29	753.29	676.29	623.29	577.29	530.29	484.29	438.29
4,680	4,720	1,073.55	996.55	919.55	842.55	765.55	688.55	631.55	585.55	538.55	492.55	446.55
4,720	4,760	1,085.81	1,008.81	931.81	854.81	777.81	700.81	639.81	593.81	546.81	500.81	454.81
4,760	4,800	1,098.07	1,021.07	944.07	867.07	790.07	713.07	648.07	602.07	555.07	509.07	463.07
4,800	4,840	1,110.33	1,033.33	956.33	879.33	802.33	725.33	656.33	610.33	563.33	517.33	471.33
4,840	4,880	1,122.59	1,045.59	968.59	891.59	814.59	737.59	664.59	618.59	571.59	525.59	479.59
4,880	4,920	1,134.85	1,057.85	980.85	903.85	826.85	749.85	672.85	626.85	579.85	533.85	487.85
4,920	4,960	1,147.11	1,070.11	993.11	916.11	839.11	762.11	685.11	635.11	588.11	542.11	496.11
4,960	5,000	1,159.37	1,082.37	1,005.37	928.37	851.37	774.37	697.37	643.37	596.37	550.37	504.37
5,000	5,040	1,171.63	1,094.63	1,017.63	940.63	863.63	786.63	709.63	651.63	604.63	558.63	512.63
$5,040 and over		Do not use this table. See page 46 for instructions.

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	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
540	560	$31.08	$31.08	$31.08	$31.08	$31.08	$31.08	$31.08	$31.08	$31.08	$31.08	$31.08
560	580	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21
580	600	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34
600	640	35.03	35.03	35.03	35.03	35.03	35.03	35.03	35.03	35.03	35.03	35.03
640	680	37.29	37.29	37.29	37.29	37.29	37.29	37.29	37.29	37.29	37.29	37.29
680	720	43.55	39.55	39.55	39.55	39.55	39.55	39.55	39.55	39.55	39.55	39.55
720	760	49.81	41.81	41.81	41.81	41.81	41.81	41.81	41.81	41.81	41.81	41.81
760	800	56.07	44.07	44.07	44.07	44.07	44.07	44.07	44.07	44.07	44.07	44.07
800	840	62.33	46.33	46.33	46.33	46.33	46.33	46.33	46.33	46.33	46.33	46.33
840	880	68.59	48.59	48.59	48.59	48.59	48.59	48.59	48.59	48.59	48.59	48.59
880	920	74.85	50.85	50.85	50.85	50.85	50.85	50.85	50.85	50.85	50.85	50.85
920	960	81.11	53.11	53.11	53.11	53.11	53.11	53.11	53.11	53.11	53.11	53.11
960	1,000	87.37	56.37	55.37	55.37	55.37	55.37	55.37	55.37	55.37	55.37	55.37
1,000	1,040	93.63	62.63	57.63	57.63	57.63	57.63	57.63	57.63	57.63	57.63	57.63
1,040	1,080	99.89	68.89	59.89	59.89	59.89	59.89	59.89	59.89	59.89	59.89	59.89
1,080	1,120	106.15	75.15	62.15	62.15	62.15	62.15	62.15	62.15	62.15	62.15	62.15
1,120	1,160	112.41	81.41	64.41	64.41	64.41	64.41	64.41	64.41	64.41	64.41	64.41
1,160	1,200	118.67	87.67	66.67	66.67	66.67	66.67	66.67	66.67	66.67	66.67	66.67
1,200	1,240	124.93	93.93	68.93	68.93	68.93	68.93	68.93	68.93	68.93	68.93	68.93
1,240	1,280	131.19	100.19	71.19	71.19	71.19	71.19	71.19	71.19	71.19	71.19	71.19
1,280	1,320	137.45	106.45	76.45	73.45	73.45	73.45	73.45	73.45	73.45	73.45	73.45
1,320	1,360	143.71	112.71	82.71	75.71	75.71	75.71	75.71	75.71	75.71	75.71	75.71
1,360	1,400	149.97	118.97	88.97	77.97	77.97	77.97	77.97	77.97	77.97	77.97	77.97
1,400	1,440	156.23	125.23	95.23	80.23	80.23	80.23	80.23	80.23	80.23	80.23	80.23
1,440	1,480	162.49	131.49	101.49	82.49	82.49	82.49	82.49	82.49	82.49	82.49	82.49
1,480	1,520	168.75	137.75	107.75	84.75	84.75	84.75	84.75	84.75	84.75	84.75	84.75
1,520	1,560	175.01	144.01	114.01	87.01	87.01	87.01	87.01	87.01	87.01	87.01	87.01
1,560	1,600	181.27	150.27	120.27	89.27	89.27	89.27	89.27	89.27	89.27	89.27	89.27
1,600	1,640	187.53	156.53	126.53	95.53	91.53	91.53	91.53	91.53	91.53	91.53	91.53
1,640	1,680	193.79	162.79	132.79	101.79	93.79	93.79	93.79	93.79	93.79	93.79	93.79
1,680	1,720	200.05	169.05	139.05	108.05	96.05	96.05	96.05	96.05	96.05	96.05	96.05
1,720	1,760	206.31	175.31	145.31	114.31	98.31	98.31	98.31	98.31	98.31	98.31	98.31
1,760	1,800	212.57	181.57	151.57	120.57	100.57	100.57	100.57	100.57	100.57	100.57	100.57
1,800	1,840	218.83	187.83	157.83	126.83	102.83	102.83	102.83	102.83	102.83	102.83	102.83
1,840	1,880	225.09	194.09	164.09	133.09	105.09	105.09	105.09	105.09	105.09	105.09	105.09
1,880	1,920	231.35	200.35	170.35	139.35	108.35	107.35	107.35	107.35	107.35	107.35	107.35
1,920	1,960	237.61	206.61	176.61	145.61	114.61	109.61	109.61	109.61	109.61	109.61	109.61
1,960	2,000	243.87	212.87	182.87	151.87	120.87	111.87	111.87	111.87	111.87	111.87	111.87
2,000	2,040	250.13	219.13	189.13	158.13	127.13	114.13	114.13	114.13	114.13	114.13	114.13
2,040	2,080	256.39	225.39	195.39	164.39	133.39	116.39	116.39	116.39	116.39	116.39	116.39
2,080	2,120	263.65	231.65	201.65	170.65	139.65	118.65	118.65	118.65	118.65	118.65	118.65
2,120	2,160	271.91	237.91	207.91	176.91	145.91	120.91	120.91	120.91	120.91	120.91	120.91
2,160	2,200	280.17	244.17	214.17	183.17	152.17	123.17	123.17	123.17	123.17	123.17	123.17
2,200	2,240	288.43	250.43	220.43	189.43	158.43	127.43	125.43	125.43	125.43	125.43	125.43
2,240	2,280	296.69	256.69	226.69	195.69	164.69	133.69	127.69	127.69	127.69	127.69	127.69
2,280	2,320	304.95	262.95	232.95	201.95	170.95	139.95	129.95	129.95	129.95	129.95	129.95
2,320	2,360	313.21	269.21	239.21	208.21	177.21	146.21	132.21	132.21	132.21	132.21	132.21
2,360	2,400	321.47	275.47	245.47	214.47	183.47	152.47	134.47	134.47	134.47	134.47	134.47
2,400	2,440	329.73	283.73	251.73	220.73	189.73	158.73	136.73	136.73	136.73	136.73	136.73
2,440	2,480	337.99	291.99	257.99	226.99	195.99	164.99	138.99	138.99	138.99	138.99	138.99
2,480	2,520	346.25	300.25	264.25	233.25	202.25	171.25	141.25	141.25	141.25	141.25	141.25
2,520	2,560	354.51	308.51	270.51	239.51	208.51	177.51	146.51	143.51	143.51	143.51	143.51
2,560	2,600	362.77	316.77	276.77	245.77	214.77	183.77	152.77	145.77	145.77	145.77	145.77
2,600	2,640	371.03	325.03	283.03	252.03	221.03	190.03	159.03	148.03	148.03	148.03	148.03
2,640	2,680	379.29	333.29	289.29	258.29	227.29	196.29	165.29	150.29	150.29	150.29	150.29
2,680	2,720	387.55	341.55	295.55	264.55	233.55	202.55	171.55	152.55	152.55	152.55	152.55
2,720	2,760	395.81	349.81	303.81	270.81	239.81	208.81	177.81	154.81	154.81	154.81	154.81
2,760	2,800	404.07	358.07	312.07	277.07	246.07	215.07	184.07	157.07	157.07	157.07	157.07
2,800	2,840	412.33	366.33	320.33	283.33	252.33	221.33	190.33	159.33	159.33	159.33	159.33
2,840	2,880	420.59	374.59	328.59	289.59	258.59	227.59	196.59	165.59	161.59	161.59	161.59
2,880	2,920	428.85	382.85	336.85	295.85	264.85	233.85	202.85	171.85	163.85	163.85	163.85
2,920	2,960	437.11	391.11	345.11	302.11	271.11	240.11	209.11	178.11	166.11	166.11	166.11
2,960	3,000	445.37	399.37	353.37	308.37	277.37	246.37	215.37	184.37	168.37	168.37	168.37
3,000	3,040	453.63	407.63	361.63	315.63	283.63	252.63	221.63	190.63	170.63	170.63	170.63
3,040	3,080	461.89	415.89	369.89	323.89	289.89	258.89	227.89	196.89	172.89	172.89	172.89
3,080	3,120	470.15	424.15	378.15	332.15	296.15	265.15	234.15	203.15	175.15	175.15	175.15
3,120	3,160	478.41	432.41	386.41	340.41	302.41	271.41	240.41	209.41	179.41	177.41	177.41
3,160	3,200	486.67	440.67	394.67	348.67	308.67	277.67	246.67	215.67	185.67	179.67	179.67
$3,200	$3,240	$494.93	$448.93	$402.93	$356.93	$314.93	$283.93	$252.93	$221.93	$191.93	$181.93	$181.93
3,240	3,280	503.19	457.19	411.19	365.19	321.19	290.19	259.19	228.19	198.19	184.19	184.19
3,280	3,320	511.45	465.45	419.45	373.45	327.45	296.45	265.45	234.45	204.45	186.45	186.45
3,320	3,360	519.71	473.71	427.71	381.71	334.71	302.71	271.71	240.71	210.71	188.71	188.71
3,360	3,400	527.97	481.97	435.97	389.97	342.97	308.97	277.97	246.97	216.97	190.97	190.97
3,400	3,440	536.23	490.23	444.23	398.23	351.23	315.23	284.23	253.23	223.23	193.23	193.23
3,440	3,480	544.49	498.49	452.49	406.49	359.49	321.49	290.49	259.49	229.49	198.49	195.49
3,480	3,520	552.75	506.75	460.75	414.75	367.75	327.75	296.75	265.75	235.75	204.75	197.75
3,520	3,560	561.01	515.01	469.01	423.01	376.01	334.01	303.01	272.01	242.01	211.01	200.01
3,560	3,600	569.27	523.27	477.27	431.27	384.27	340.27	309.27	278.27	248.27	217.27	202.27
3,600	3,640	577.53	531.53	485.53	439.53	392.53	346.53	315.53	284.53	254.53	223.53	204.53
3,640	3,680	585.79	539.79	493.79	447.79	400.79	354.79	321.79	290.79	260.79	229.79	206.79
3,680	3,720	594.05	548.05	502.05	456.05	409.05	363.05	328.05	297.05	267.05	236.05	209.05
3,720	3,760	602.31	556.31	510.31	464.31	417.31	371.31	334.31	303.31	273.31	242.31	211.31
3,760	3,800	610.57	564.57	518.57	472.57	425.57	379.57	340.57	309.57	279.57	248.57	217.57
3,800	3,840	618.83	572.83	526.83	480.83	433.83	387.83	346.83	315.83	285.83	254.83	223.83
3,840	3,880	627.09	581.09	535.09	489.09	442.09	396.09	353.09	322.09	292.09	261.09	230.09
3,880	3,920	635.35	589.35	543.35	497.35	450.35	404.35	359.35	328.35	298.35	267.35	236.35
3,920	3,960	643.61	597.61	551.61	505.61	458.61	412.61	366.61	334.61	304.61	273.61	242.61
3,960	4,000	651.87	605.87	559.87	513.87	466.87	420.87	374.87	340.87	310.87	279.87	248.87
4,000	4,040	660.13	614.13	568.13	522.13	475.13	429.13	383.13	347.13	317.13	286.13	255.13
4,040	4,080	668.39	622.39	576.39	530.39	483.39	437.39	391.39	353.39	323.39	292.39	261.39
4,080	4,120	676.65	630.65	584.65	538.65	491.65	445.65	399.65	359.65	329.65	298.65	267.65
4,120	4,160	684.91	638.91	592.91	546.91	499.91	453.91	407.91	365.91	335.91	304.91	273.91
4,160	4,200	693.17	647.17	601.17	555.17	508.17	462.17	416.17	372.17	342.17	311.17	280.17
4,200	4,240	701.43	655.43	609.43	563.43	516.43	470.43	424.43	378.43	348.43	317.43	286.43
4,240	4,280	709.69	663.69	617.69	571.69	524.69	478.69	432.69	386.69	354.69	323.69	292.69
4,280	4,320	717.95	671.95	625.95	579.95	532.95	486.95	440.95	394.95	360.95	329.95	298.95
4,320	4,360	726.21	680.21	634.21	588.21	541.21	495.21	449.21	403.21	367.21	336.21	305.21
4,360	4,400	734.47	688.47	642.47	596.47	549.47	503.47	457.47	411.47	373.47	342.47	311.47
4,400	4,440	742.73	696.73	650.73	604.73	557.73	511.73	465.73	419.73	379.73	348.73	317.73
4,440	4,480	750.99	704.99	658.99	612.99	565.99	519.99	473.99	427.99	385.99	354.99	323.99
4,480	4,520	759.25	713.25	667.25	621.25	574.25	528.25	482.25	436.25	392.25	361.25	330.25
4,520	4,560	767.51	721.51	675.51	629.51	582.51	536.51	490.51	444.51	398.51	367.51	336.51
4,560	4,600	775.77	729.77	683.77	637.77	590.77	544.77	498.77	452.77	405.77	373.77	342.77
4,600	4,640	784.03	738.03	692.03	646.03	599.03	553.03	507.03	461.03	414.03	380.03	349.03
4,640	4,680	792.29	746.29	700.29	654.29	607.29	561.29	515.29	469.29	422.29	386.29	355.29
4,680	4,720	800.55	754.55	708.55	662.55	615.55	569.55	523.55	477.55	430.55	392.55	361.55
4,720	4,760	808.81	762.81	716.81	670.81	623.81	577.81	531.81	485.81	438.81	398.81	367.81
4,760	4,800	817.07	771.07	725.07	679.07	632.07	586.07	540.07	494.07	447.07	405.07	374.07
4,800	4,840	825.33	779.33	733.33	687.33	640.33	594.33	548.33	502.33	455.33	411.33	380.33
4,840	4,880	833.59	787.59	741.59	695.59	648.59	602.59	556.59	510.59	463.59	417.59	386.59
4,880	4,920	841.85	795.85	749.85	703.85	656.85	610.85	564.85	518.85	471.85	425.85	392.85
4,920	4,960	850.11	804.11	758.11	712.11	665.11	619.11	573.11	527.11	480.11	434.11	399.11
4,960	5,000	858.37	812.37	766.37	720.37	673.37	627.37	581.37	535.37	488.37	442.37	405.37
5,000	5,040	866.63	820.63	774.63	728.63	681.63	635.63	589.63	543.63	496.63	450.63	411.63
5,040	5,080	874.89	828.89	782.89	736.89	689.89	643.89	597.89	551.89	504.89	458.89	417.89
5,080	5,120	883.15	837.15	791.15	745.15	698.15	652.15	606.15	560.15	513.15	467.15	424.15
5,120	5,160	891.41	845.41	799.41	753.41	706.41	660.41	614.41	568.41	521.41	475.41	430.41
5,160	5,200	899.67	853.67	807.67	761.67	714.67	668.67	622.67	576.67	529.67	483.67	437.67
5,200	5,240	907.93	861.93	815.93	769.93	722.93	676.93	630.93	584.93	537.93	491.93	445.93
5,240	5,280	916.19	870.19	824.19	778.19	731.19	685.19	639.19	593.19	546.19	500.19	454.19
5,280	5,320	924.45	878.45	832.45	786.45	739.45	693.45	647.45	601.45	554.45	508.45	462.45
5,320	5,360	932.71	886.71	840.71	794.71	747.71	701.71	655.71	609.71	562.71	516.71	470.71
5,360	5,400	940.97	894.97	848.97	802.97	755.97	709.97	663.97	617.97	570.97	524.97	478.97
5,400	5,440	949.23	903.23	857.23	811.23	764.23	718.23	672.23	626.23	579.23	533.23	487.23
5,440	5,480	957.49	911.49	865.49	819.49	772.49	726.49	680.49	634.49	587.49	541.49	495.49
5,480	5,520	965.75	919.75	873.75	827.75	780.75	734.75	688.75	642.75	595.75	549.75	503.75
5,520	5,560	974.01	928.01	882.01	836.01	789.01	743.01	697.01	651.01	604.01	558.01	512.01
5,560	5,600	982.27	936.27	890.27	844.27	797.27	751.27	705.27	659.27	612.27	566.27	520.27
5,600	5,640	990.53	944.53	898.53	852.53	805.53	759.53	713.53	667.53	620.53	574.53	528.53
5,640	5,680	998.79	952.79	906.79	860.79	813.79	767.79	721.79	675.79	628.79	582.79	536.79
5,680	5,720	1,007.05	961.05	915.05	869.05	822.05	776.05	730.05	684.05	637.05	591.05	545.05
5,720	5,760	1,015.31	969.31	923.31	877.31	830.31	784.31	738.31	692.31	645.31	599.31	553.31
5,760	5,800	1,023.57	977.57	931.57	885.57	838.57	792.57	746.57	700.57	653.57	607.57	561.57
5,800	5,840	1,031.83	985.83	939.83	893.83	846.83	800.83	754.83	708.83	661.83	615.83	569.83
$5,840 and over		Do not use this table. See page 46 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$12	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
12	15	$1.76	$0.76	$0.76	$0.76	$0.76	$0.76	$0.76	$0.76	$0.76	$0.76	$0.76
15	18	1.93	0.93	0.93	0.93	0.93	0.93	0.93	0.93	0.93	0.93	0.93
18	21	2.10	1.10	1.10	1.10	1.10	1.10	1.10	1.10	1.10	1.10	1.10
21	24	2.27	1.27	1.27	1.27	1.27	1.27	1.27	1.27	1.27	1.27	1.27
24	27	3.44	1.44	1.44	1.44	1.44	1.44	1.44	1.44	1.44	1.44	1.44
27	30	3.61	2.61	1.61	1.61	1.61	1.61	1.61	1.61	1.61	1.61	1.61
30	33	3.78	2.78	1.78	1.78	1.78	1.78	1.78	1.78	1.78	1.78	1.78
33	36	4.95	2.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95
36	39	5.12	4.12	2.12	2.12	2.12	2.12	2.12	2.12	2.12	2.12	2.12
39	42	5.29	4.29	2.29	2.29	2.29	2.29	2.29	2.29	2.29	2.29	2.29
42	45	6.46	4.46	3.46	2.46	2.46	2.46	2.46	2.46	2.46	2.46	2.46
45	48	6.63	4.63	3.63	2.63	2.63	2.63	2.63	2.63	2.63	2.63	2.63
48	51	7.80	5.80	3.80	2.80	2.80	2.80	2.80	2.80	2.80	2.80	2.80
51	54	7.97	5.97	4.97	2.97	2.97	2.97	2.97	2.97	2.97	2.97	2.97
54	57	8.14	6.14	5.14	3.14	3.14	3.14	3.14	3.14	3.14	3.14	3.14
57	60	9.31	7.31	5.31	4.31	3.31	3.31	3.31	3.31	3.31	3.31	3.31
60	63	9.47	7.47	5.47	4.47	3.47	3.47	3.47	3.47	3.47	3.47	3.47
63	66	10.64	8.64	6.64	4.64	3.64	3.64	3.64	3.64	3.64	3.64	3.64
66	69	10.81	8.81	6.81	5.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81
69	72	11.98	9.98	6.98	5.98	4.98	3.98	3.98	3.98	3.98	3.98	3.98
72	75	12.15	10.15	8.15	6.15	5.15	4.15	4.15	4.15	4.15	4.15	4.15
75	78	13.32	10.32	8.32	7.32	5.32	4.32	4.32	4.32	4.32	4.32	4.32
78	81	13.49	11.49	9.49	7.49	5.49	4.49	4.49	4.49	4.49	4.49	4.49
81	84	14.66	11.66	9.66	7.66	6.66	4.66	4.66	4.66	4.66	4.66	4.66
84	87	14.83	12.83	10.83	8.83	6.83	5.83	4.83	4.83	4.83	4.83	4.83
87	90	15.00	13.00	11.00	9.00	7.00	6.00	5.00	5.00	5.00	5.00	5.00
90	93	16.17	14.17	12.17	9.17	8.17	6.17	5.17	5.17	5.17	5.17	5.17
93	96	16.34	14.34	12.34	10.34	8.34	7.34	5.34	5.34	5.34	5.34	5.34
96	99	17.51	15.51	13.51	10.51	8.51	7.51	5.51	5.51	5.51	5.51	5.51
99	102	17.68	15.68	13.68	11.68	9.68	7.68	6.68	5.68	5.68	5.68	5.68
102	105	18.85	16.85	13.85	11.85	9.85	7.85	6.85	5.85	5.85	5.85	5.85
105	108	19.02	17.02	15.02	13.02	11.02	9.02	7.02	6.02	6.02	6.02	6.02
108	111	20.19	17.19	15.19	13.19	11.19	9.19	8.19	6.19	6.19	6.19	6.19
111	114	20.36	18.36	16.36	14.36	11.36	9.36	8.36	6.36	6.36	6.36	6.36
114	117	20.53	18.53	16.53	14.53	12.53	10.53	8.53	7.53	6.53	6.53	6.53
117	120	21.70	19.70	17.70	15.70	12.70	10.70	9.70	7.70	6.70	6.70	6.70
120	123	21.86	19.86	17.86	15.86	13.86	11.86	9.86	7.86	6.86	6.86	6.86
123	126	23.03	21.03	19.03	16.03	14.03	12.03	10.03	9.03	7.03	7.03	7.03
126	129	23.20	21.20	19.20	17.20	15.20	13.20	10.20	9.20	8.20	7.20	7.20
129	132	24.37	22.37	19.37	17.37	15.37	13.37	11.37	9.37	8.37	7.37	7.37
132	135	24.54	22.54	20.54	18.54	16.54	14.54	11.54	10.54	8.54	7.54	7.54
135	138	25.71	22.71	20.71	18.71	16.71	14.71	12.71	10.71	8.71	7.71	7.71
138	141	25.88	23.88	21.88	19.88	17.88	14.88	12.88	10.88	9.88	7.88	7.88
141	144	27.05	24.05	22.05	20.05	18.05	16.05	14.05	12.05	10.05	9.05	8.05
144	147	27.22	25.22	23.22	21.22	18.22	16.22	14.22	12.22	10.22	9.22	8.22
147	150	28.39	25.39	23.39	21.39	19.39	17.39	15.39	12.39	11.39	9.39	8.39
150	153	29.56	26.56	24.56	21.56	19.56	17.56	15.56	13.56	11.56	10.56	8.56
153	156	30.73	26.73	24.73	22.73	20.73	18.73	16.73	13.73	11.73	10.73	8.73
156	159	30.90	27.90	25.90	22.90	20.90	18.90	16.90	14.90	12.90	10.90	9.90
159	162	32.07	29.07	26.07	24.07	22.07	20.07	17.07	15.07	13.07	11.07	10.07
162	165	33.24	29.24	26.24	24.24	22.24	20.24	18.24	16.24	14.24	12.24	10.24
165	168	34.41	30.41	27.41	25.41	23.41	20.41	18.41	16.41	14.41	12.41	11.41
168	171	34.58	31.58	27.58	25.58	23.58	21.58	19.58	17.58	15.58	12.58	11.58
171	174	35.75	32.75	28.75	26.75	23.75	21.75	19.75	17.75	15.75	13.75	11.75
174	177	36.92	32.92	29.92	26.92	24.92	22.92	20.92	18.92	15.92	13.92	12.92
177	180	38.09	34.09	31.09	28.09	25.09	23.09	21.09	19.09	17.09	15.09	13.09
180	183	38.25	35.25	31.25	28.25	26.25	24.25	22.25	19.25	17.25	15.25	13.25
183	186	39.42	36.42	32.42	29.42	26.42	24.42	22.42	20.42	18.42	16.42	13.42
186	189	40.59	36.59	33.59	29.59	27.59	25.59	22.59	20.59	18.59	16.59	14.59
189	192	41.76	37.76	34.76	30.76	27.76	25.76	23.76	21.76	19.76	17.76	14.76
192	195	41.93	38.93	34.93	31.93	28.93	26.93	23.93	21.93	19.93	17.93	15.93
195	198	43.10	40.10	36.10	33.10	29.10	27.10	25.10	23.10	21.10	18.10	16.10
198	201	44.27	40.27	37.27	33.27	30.27	27.27	25.27	23.27	21.27	19.27	17.27
201	204	45.44	41.44	38.44	34.44	30.44	28.44	26.44	24.44	21.44	19.44	17.44
204	207	45.61	42.61	38.61	35.61	31.61	28.61	26.61	24.61	22.61	20.61	18.61
207	210	46.78	43.78	39.78	36.78	32.78	29.78	27.78	24.78	22.78	20.78	18.78
210	213	47.95	43.95	40.95	36.95	33.95	29.95	27.95	25.95	23.95	21.95	19.95
213	216	49.12	45.12	42.12	38.12	34.12	31.12	29.12	26.12	24.12	22.12	20.12
216	219	49.29	46.29	42.29	39.29	35.29	32.29	29.29	27.29	25.29	23.29	20.29
219	222	50.46	47.46	43.46	40.46	36.46	32.46	29.46	27.46	25.46	23.46	21.46
$222	$225	$51.63	$47.63	$44.63	$40.63	$37.63	$33.63	$30.63	$28.63	$26.63	$23.63	$21.63
225	228	52.80	48.80	45.80	41.80	37.80	34.80	30.80	28.80	26.80	24.80	22.80
228	231	52.97	49.97	45.97	42.97	38.97	35.97	31.97	29.97	27.97	24.97	22.97
231	234	54.14	51.14	47.14	44.14	40.14	36.14	33.14	30.14	28.14	26.14	24.14
234	237	55.31	51.31	48.31	44.31	41.31	37.31	34.31	31.31	28.31	26.31	24.31
237	240	56.48	52.48	49.48	45.48	41.48	38.48	34.48	31.48	29.48	27.48	25.48
240	243	56.64	53.64	49.64	46.64	42.64	39.64	35.64	32.64	29.64	27.64	25.64
243	246	57.81	54.81	50.81	47.81	43.81	39.81	36.81	32.81	30.81	28.81	25.81
246	249	58.98	54.98	51.98	47.98	44.98	40.98	37.98	33.98	30.98	28.98	26.98
249	252	60.15	56.15	53.15	49.15	45.15	42.15	38.15	35.15	32.15	30.15	27.15
252	255	60.32	57.32	53.32	50.32	46.32	43.32	39.32	36.32	32.32	30.32	28.32
255	258	61.49	58.49	54.49	51.49	47.49	43.49	40.49	36.49	33.49	30.49	28.49
258	261	62.66	58.66	55.66	51.66	48.66	44.66	41.66	37.66	33.66	31.66	29.66
261	264	63.83	59.83	56.83	52.83	48.83	45.83	41.83	38.83	34.83	31.83	29.83
264	267	64.00	61.00	57.00	54.00	50.00	47.00	43.00	40.00	36.00	33.00	31.00
267	270	65.17	62.17	58.17	55.17	51.17	47.17	44.17	40.17	37.17	33.17	31.17
270	273	66.34	62.34	59.34	55.34	52.34	48.34	45.34	41.34	37.34	34.34	32.34
273	276	67.51	63.51	60.51	56.51	52.51	49.51	45.51	42.51	38.51	35.51	32.51
276	279	67.68	64.68	60.68	57.68	53.68	50.68	46.68	43.68	39.68	35.68	32.68
279	282	68.85	65.85	61.85	58.85	54.85	50.85	47.85	43.85	40.85	36.85	33.85
282	285	70.02	66.02	63.02	59.02	56.02	52.02	49.02	45.02	41.02	38.02	34.02
285	288	71.19	67.19	64.19	60.19	56.19	53.19	49.19	46.19	42.19	39.19	35.19
288	291	71.36	68.36	64.36	61.36	57.36	54.36	50.36	47.36	43.36	39.36	36.36
291	294	72.53	69.53	65.53	62.53	58.53	54.53	51.53	47.53	44.53	40.53	37.53
294	297	73.70	69.70	66.70	62.70	59.70	55.70	52.70	48.70	44.70	41.70	37.70
297	300	74.87	70.87	67.87	63.87	59.87	56.87	52.87	49.87	45.87	42.87	38.87
300	303	75.03	72.03	68.03	65.03	61.03	58.03	54.03	51.03	47.03	43.03	40.03
303	306	76.20	73.20	69.20	66.20	62.20	58.20	55.20	51.20	48.20	44.20	41.20
306	309	77.37	73.37	70.37	66.37	63.37	59.37	56.37	52.37	48.37	45.37	41.37
309	312	78.54	74.54	71.54	67.54	63.54	60.54	56.54	53.54	49.54	46.54	42.54
312	315	78.71	75.71	71.71	68.71	64.71	61.71	57.71	54.71	50.71	46.71	43.71
315	318	79.88	76.88	72.88	69.88	65.88	61.88	58.88	54.88	51.88	47.88	44.88
318	321	81.05	77.05	74.05	70.05	67.05	63.05	60.05	56.05	52.05	49.05	45.05
321	324	82.22	78.22	75.22	71.22	67.22	64.22	60.22	57.22	53.22	50.22	46.22
324	327	82.39	79.39	75.39	72.39	68.39	65.39	61.39	58.39	54.39	50.39	47.39
327	330	83.56	80.56	76.56	73.56	69.56	65.56	62.56	58.56	55.56	51.56	48.56
330	333	84.73	80.73	77.73	73.73	70.73	66.73	63.73	59.73	55.73	52.73	48.73
333	336	85.90	81.90	78.90	74.90	70.90	67.90	63.90	60.90	56.90	53.90	49.90
336	339	87.07	83.07	79.07	76.07	72.07	69.07	65.07	62.07	58.07	54.07	51.07
339	341	87.21	84.21	80.21	76.21	73.21	69.21	66.21	62.21	59.21	55.21	52.21
341	343	88.32	84.32	80.32	77.32	73.32	70.32	66.32	63.32	59.32	56.32	52.32
343	345	89.44	85.44	81.44	77.44	74.44	70.44	67.44	63.44	60.44	56.44	53.44
345	347	89.55	85.55	81.55	78.55	74.55	71.55	67.55	64.55	60.55	57.55	53.55
347	349	90.66	86.66	82.66	78.66	75.66	71.66	68.66	64.66	61.66	57.66	54.66
349	351	90.78	86.78	82.78	79.78	75.78	72.78	68.78	65.78	61.78	58.78	54.78
351	353	91.89	87.89	83.89	79.89	76.89	72.89	69.89	65.89	62.89	58.89	55.89
353	355	92.00	88.00	84.00	81.00	77.00	74.00	70.00	67.00	63.00	60.00	56.00
355	357	93.11	89.11	85.11	81.11	78.11	74.11	71.11	67.11	64.11	60.11	57.11
357	359	93.23	89.23	85.23	82.23	78.23	75.23	71.23	68.23	64.23	61.23	57.23
359	361	94.34	90.34	86.34	82.34	79.34	75.34	72.34	68.34	65.34	61.34	58.34
361	363	95.45	91.45	87.45	83.45	79.45	76.45	72.45	69.45	65.45	62.45	58.45
363	365	95.57	91.57	87.57	83.57	80.57	76.57	73.57	69.57	66.57	62.57	59.57
365	367	96.68	92.68	88.68	84.68	80.68	77.68	73.68	70.68	66.68	63.68	59.68
367	369	96.79	92.79	88.79	84.79	81.79	77.79	74.79	70.79	67.79	63.79	60.79
369	371	97.91	93.91	89.91	85.91	81.91	78.91	74.91	71.91	67.91	64.91	60.91
371	373	98.02	94.02	90.02	86.02	83.02	79.02	76.02	72.02	69.02	65.02	62.02
373	375	99.13	95.13	91.13	87.13	83.13	80.13	76.13	73.13	69.13	66.13	62.13
375	377	99.24	95.24	91.24	88.24	84.24	80.24	77.24	73.24	70.24	66.24	63.24
377	379	100.36	96.36	92.36	88.36	84.36	81.36	77.36	74.36	70.36	67.36	63.36
379	381	101.47	97.47	93.47	89.47	85.47	81.47	78.47	74.47	71.47	67.47	64.47
381	383	101.58	97.58	93.58	89.58	85.58	82.58	78.58	75.58	71.58	68.58	64.58
383	385	102.70	98.70	94.70	90.70	86.70	82.70	79.70	75.70	72.70	68.70	65.70
385	387	102.81	98.81	94.81	90.81	86.81	83.81	79.81	76.81	72.81	69.81	65.81
387	389	103.92	99.92	95.92	91.92	87.92	83.92	80.92	76.92	73.92	69.92	66.92
389	391	104.04	100.04	96.04	92.04	88.04	85.04	81.04	78.04	74.04	71.04	67.04
$391 and over		Do not use this table. See page 46 for instructions.

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	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
27	30	$1.61	$1.61	$1.61	$1.61	$1.61	$1.61	$1.61	$1.61	$1.61	$1.61	$1.61
30	33	1.78	1.78	1.78	1.78	1.78	1.78	1.78	1.78	1.78	1.78	1.78
33	36	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95	1.95
36	39	3.12	2.12	2.12	2.12	2.12	2.12	2.12	2.12	2.12	2.12	2.12
39	42	3.29	2.29	2.29	2.29	2.29	2.29	2.29	2.29	2.29	2.29	2.29
42	45	3.46	2.46	2.46	2.46	2.46	2.46	2.46	2.46	2.46	2.46	2.46
45	48	4.63	2.63	2.63	2.63	2.63	2.63	2.63	2.63	2.63	2.63	2.63
48	51	4.80	2.80	2.80	2.80	2.80	2.80	2.80	2.80	2.80	2.80	2.80
51	54	4.97	3.97	2.97	2.97	2.97	2.97	2.97	2.97	2.97	2.97	2.97
54	57	6.14	4.14	3.14	3.14	3.14	3.14	3.14	3.14	3.14	3.14	3.14
57	60	6.31	4.31	3.31	3.31	3.31	3.31	3.31	3.31	3.31	3.31	3.31
60	63	6.47	5.47	3.47	3.47	3.47	3.47	3.47	3.47	3.47	3.47	3.47
63	66	6.64	5.64	4.64	3.64	3.64	3.64	3.64	3.64	3.64	3.64	3.64
66	69	7.81	5.81	4.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81
69	72	7.98	6.98	4.98	3.98	3.98	3.98	3.98	3.98	3.98	3.98	3.98
72	75	8.15	7.15	5.15	4.15	4.15	4.15	4.15	4.15	4.15	4.15	4.15
75	78	9.32	7.32	6.32	4.32	4.32	4.32	4.32	4.32	4.32	4.32	4.32
78	81	9.49	7.49	6.49	5.49	4.49	4.49	4.49	4.49	4.49	4.49	4.49
81	84	9.66	8.66	6.66	5.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66
84	87	10.83	8.83	7.83	5.83	4.83	4.83	4.83	4.83	4.83	4.83	4.83
87	90	11.00	9.00	8.00	7.00	5.00	5.00	5.00	5.00	5.00	5.00	5.00
90	93	11.17	10.17	8.17	7.17	5.17	5.17	5.17	5.17	5.17	5.17	5.17
93	96	11.34	10.34	9.34	7.34	6.34	5.34	5.34	5.34	5.34	5.34	5.34
96	99	12.51	10.51	9.51	7.51	6.51	5.51	5.51	5.51	5.51	5.51	5.51
99	102	12.68	11.68	9.68	8.68	6.68	5.68	5.68	5.68	5.68	5.68	5.68
102	105	13.85	11.85	9.85	8.85	7.85	5.85	5.85	5.85	5.85	5.85	5.85
105	108	14.02	12.02	11.02	9.02	8.02	6.02	6.02	6.02	6.02	6.02	6.02
108	111	15.19	12.19	11.19	10.19	8.19	7.19	6.19	6.19	6.19	6.19	6.19
111	114	15.36	13.36	11.36	10.36	9.36	7.36	6.36	6.36	6.36	6.36	6.36
114	117	15.53	13.53	12.53	10.53	9.53	7.53	6.53	6.53	6.53	6.53	6.53
117	120	16.70	14.70	12.70	11.70	9.70	8.70	6.70	6.70	6.70	6.70	6.70
120	123	16.86	14.86	12.86	11.86	9.86	8.86	7.86	6.86	6.86	6.86	6.86
123	126	18.03	16.03	14.03	12.03	11.03	9.03	8.03	7.03	7.03	7.03	7.03
126	129	18.20	16.20	14.20	12.20	11.20	10.20	8.20	7.20	7.20	7.20	7.20
129	132	19.37	17.37	14.37	13.37	11.37	10.37	8.37	7.37	7.37	7.37	7.37
132	135	19.54	17.54	15.54	13.54	12.54	10.54	9.54	7.54	7.54	7.54	7.54
135	138	20.71	18.71	15.71	13.71	12.71	10.71	9.71	8.71	7.71	7.71	7.71
138	141	20.88	18.88	16.88	14.88	12.88	11.88	9.88	8.88	7.88	7.88	7.88
141	144	22.05	19.05	17.05	15.05	14.05	12.05	11.05	9.05	8.05	8.05	8.05
144	147	22.22	20.22	18.22	16.22	14.22	12.22	11.22	10.22	8.22	8.22	8.22
147	150	22.39	20.39	18.39	16.39	14.39	13.39	11.39	10.39	8.39	8.39	8.39
150	153	23.56	21.56	19.56	16.56	14.56	13.56	12.56	10.56	9.56	8.56	8.56
153	156	23.73	21.73	19.73	17.73	15.73	13.73	12.73	10.73	9.73	8.73	8.73
156	159	24.90	22.90	20.90	17.90	15.90	14.90	12.90	11.90	9.90	8.90	8.90
159	162	25.07	23.07	21.07	19.07	17.07	15.07	13.07	12.07	11.07	9.07	9.07
162	165	26.24	24.24	21.24	19.24	17.24	15.24	14.24	12.24	11.24	10.24	9.24
165	168	26.41	24.41	22.41	20.41	18.41	15.41	14.41	13.41	11.41	10.41	9.41
168	171	27.58	24.58	22.58	20.58	18.58	16.58	14.58	13.58	12.58	10.58	9.58
171	174	27.75	25.75	23.75	21.75	19.75	16.75	15.75	13.75	12.75	10.75	9.75
174	177	27.92	25.92	23.92	21.92	19.92	17.92	15.92	14.92	12.92	11.92	9.92
177	180	29.09	27.09	25.09	23.09	20.09	18.09	16.09	15.09	13.09	12.09	11.09
180	183	29.25	27.25	25.25	23.25	21.25	19.25	17.25	15.25	14.25	12.25	11.25
183	186	30.42	28.42	26.42	23.42	21.42	19.42	17.42	15.42	14.42	13.42	11.42
186	189	30.59	28.59	26.59	24.59	22.59	20.59	17.59	16.59	14.59	13.59	11.59
189	192	31.76	29.76	26.76	24.76	22.76	20.76	18.76	16.76	15.76	13.76	12.76
192	195	31.93	29.93	27.93	25.93	23.93	21.93	18.93	16.93	15.93	14.93	12.93
195	198	33.10	31.10	28.10	26.10	24.10	22.10	20.10	18.10	16.10	15.10	13.10
198	201	33.27	31.27	29.27	27.27	25.27	22.27	20.27	18.27	17.27	15.27	14.27
201	204	34.44	31.44	29.44	27.44	25.44	23.44	21.44	19.44	17.44	15.44	14.44
204	207	34.61	32.61	30.61	28.61	25.61	23.61	21.61	19.61	17.61	16.61	14.61
207	210	34.78	32.78	30.78	28.78	26.78	24.78	22.78	20.78	17.78	16.78	15.78
210	213	35.95	33.95	31.95	28.95	26.95	24.95	22.95	20.95	18.95	16.95	15.95
213	216	36.12	34.12	32.12	30.12	28.12	26.12	24.12	21.12	19.12	18.12	16.12
216	219	37.29	35.29	33.29	30.29	28.29	26.29	24.29	22.29	20.29	18.29	16.29
219	222	37.46	35.46	33.46	31.46	29.46	27.46	24.46	22.46	20.46	18.46	17.46
222	225	38.63	36.63	33.63	31.63	29.63	27.63	25.63	23.63	21.63	19.63	17.63
225	228	38.80	36.80	34.80	32.80	30.80	27.80	25.80	23.80	21.80	19.80	17.80
228	231	39.97	36.97	34.97	32.97	30.97	28.97	26.97	24.97	22.97	19.97	18.97
231	234	40.14	38.14	36.14	34.14	32.14	29.14	27.14	25.14	23.14	21.14	19.14
234	237	40.31	38.31	36.31	34.31	32.31	30.31	28.31	26.31	23.31	21.31	19.31
$237	$240	$41.48	$39.48	$37.48	$35.48	$32.48	$30.48	$28.48	$26.48	$24.48	$22.48	$20.48
240	243	41.64	39.64	37.64	35.64	33.64	31.64	29.64	26.64	24.64	22.64	20.64
243	246	42.81	40.81	38.81	35.81	33.81	31.81	29.81	27.81	25.81	23.81	21.81
246	249	42.98	40.98	38.98	36.98	34.98	32.98	29.98	27.98	25.98	23.98	21.98
249	252	44.15	42.15	39.15	37.15	35.15	33.15	31.15	29.15	27.15	25.15	22.15
252	255	44.32	42.32	40.32	38.32	36.32	34.32	31.32	29.32	27.32	25.32	23.32
255	258	45.49	43.49	40.49	38.49	36.49	34.49	32.49	30.49	28.49	25.49	23.49
258	261	45.66	43.66	41.66	39.66	37.66	34.66	32.66	30.66	28.66	26.66	24.66
261	264	46.83	43.83	41.83	39.83	37.83	35.83	33.83	31.83	28.83	26.83	24.83
264	267	47.00	45.00	43.00	41.00	38.00	36.00	34.00	32.00	30.00	28.00	26.00
267	270	47.17	45.17	43.17	41.17	39.17	37.17	35.17	33.17	30.17	28.17	26.17
270	273	48.34	46.34	44.34	41.34	39.34	37.34	35.34	33.34	31.34	29.34	27.34
273	276	48.51	46.51	44.51	42.51	40.51	38.51	36.51	33.51	31.51	29.51	27.51
276	279	49.68	47.68	45.68	42.68	40.68	38.68	36.68	34.68	32.68	30.68	27.68
279	282	49.85	47.85	45.85	43.85	41.85	39.85	36.85	34.85	32.85	30.85	28.85
282	285	51.02	49.02	46.02	44.02	42.02	40.02	38.02	36.02	34.02	31.02	29.02
285	288	51.19	49.19	47.19	45.19	43.19	40.19	38.19	36.19	34.19	32.19	30.19
288	291	52.36	49.36	47.36	45.36	43.36	41.36	39.36	37.36	35.36	32.36	30.36
291	294	52.53	50.53	48.53	46.53	44.53	41.53	39.53	37.53	35.53	33.53	31.53
294	297	52.70	50.70	48.70	46.70	44.70	42.70	40.70	38.70	35.70	33.70	31.70
297	300	53.87	51.87	49.87	47.87	44.87	42.87	40.87	38.87	36.87	34.87	32.87
300	303	55.03	52.03	50.03	48.03	46.03	44.03	42.03	39.03	37.03	35.03	33.03
303	306	56.20	53.20	51.20	48.20	46.20	44.20	42.20	40.20	38.20	36.20	34.20
306	309	56.37	53.37	51.37	49.37	47.37	45.37	42.37	40.37	38.37	36.37	34.37
309	312	57.54	54.54	51.54	49.54	47.54	45.54	43.54	41.54	39.54	37.54	34.54
312	315	58.71	54.71	52.71	50.71	48.71	46.71	43.71	41.71	39.71	37.71	35.71
315	318	59.88	55.88	52.88	50.88	48.88	46.88	44.88	42.88	40.88	37.88	35.88
318	321	60.05	57.05	54.05	52.05	50.05	47.05	45.05	43.05	41.05	39.05	37.05
321	324	61.22	58.22	54.22	52.22	50.22	48.22	46.22	44.22	41.22	39.22	37.22
324	327	62.39	58.39	55.39	53.39	50.39	48.39	46.39	44.39	42.39	40.39	38.39
327	330	63.56	59.56	56.56	53.56	51.56	49.56	47.56	45.56	42.56	40.56	38.56
330	333	63.73	60.73	56.73	53.73	51.73	49.73	47.73	45.73	43.73	41.73	39.73
333	336	64.90	61.90	57.90	54.90	52.90	50.90	48.90	45.90	43.90	41.90	39.90
336	339	66.07	62.07	59.07	55.07	53.07	51.07	49.07	47.07	45.07	43.07	40.07
339	341	67.21	63.21	59.21	56.21	54.21	52.21	49.21	47.21	45.21	43.21	41.21
341	343	67.32	64.32	60.32	56.32	54.32	52.32	50.32	48.32	45.32	43.32	41.32
343	345	68.44	64.44	60.44	57.44	54.44	52.44	50.44	48.44	46.44	44.44	41.44
345	347	68.55	65.55	61.55	57.55	55.55	52.55	50.55	48.55	46.55	44.55	42.55
347	349	69.66	65.66	61.66	58.66	55.66	53.66	51.66	48.66	46.66	44.66	42.66
349	351	69.78	66.78	62.78	58.78	55.78	53.78	51.78	49.78	47.78	44.78	42.78
351	353	70.89	66.89	62.89	59.89	55.89	53.89	51.89	49.89	47.89	45.89	43.89
353	355	71.00	68.00	64.00	60.00	57.00	55.00	52.00	50.00	48.00	46.00	44.00
355	357	72.11	68.11	64.11	61.11	57.11	55.11	53.11	51.11	48.11	46.11	44.11
357	359	72.23	69.23	65.23	61.23	58.23	55.23	53.23	51.23	49.23	47.23	45.23
359	361	73.34	69.34	65.34	62.34	58.34	56.34	53.34	51.34	49.34	47.34	45.34
361	363	73.45	70.45	66.45	62.45	59.45	56.45	54.45	52.45	49.45	47.45	45.45
363	365	74.57	70.57	66.57	63.57	59.57	56.57	54.57	52.57	50.57	48.57	45.57
365	367	74.68	71.68	67.68	63.68	60.68	56.68	54.68	52.68	50.68	48.68	46.68
367	369	75.79	71.79	67.79	64.79	60.79	57.79	55.79	52.79	50.79	48.79	46.79
369	371	75.91	72.91	68.91	64.91	61.91	57.91	55.91	53.91	51.91	48.91	46.91
371	373	77.02	73.02	69.02	66.02	62.02	59.02	56.02	54.02	52.02	50.02	48.02
373	375	77.13	74.13	70.13	66.13	63.13	59.13	56.13	54.13	52.13	50.13	48.13
375	377	78.24	74.24	70.24	67.24	63.24	60.24	57.24	55.24	52.24	50.24	48.24
377	379	78.36	75.36	71.36	67.36	64.36	60.36	57.36	55.36	53.36	51.36	49.36
379	381	79.47	75.47	71.47	68.47	64.47	61.47	57.47	55.47	53.47	51.47	49.47
381	383	79.58	76.58	72.58	68.58	65.58	61.58	58.58	56.58	53.58	51.58	49.58
383	385	80.70	76.70	72.70	69.70	65.70	62.70	58.70	56.70	54.70	52.70	49.70
385	387	80.81	77.81	73.81	69.81	66.81	62.81	59.81	56.81	54.81	52.81	50.81
387	389	81.92	77.92	73.92	70.92	66.92	63.92	59.92	56.92	54.92	52.92	50.92
389	391	82.04	79.04	75.04	71.04	68.04	64.04	61.04	58.04	56.04	53.04	51.04
391	393	83.15	79.15	75.15	72.15	68.15	65.15	61.15	58.15	56.15	54.15	52.15
393	395	83.26	80.26	76.26	72.26	69.26	65.26	62.26	58.26	56.26	54.26	52.26
395	397	84.37	80.37	76.37	73.37	69.37	66.37	62.37	59.37	56.37	54.37	52.37
397	399	84.49	81.49	77.49	73.49	70.49	66.49	63.49	59.49	57.49	55.49	53.49
$399 and over		Do not use this table. See page 46 for instructions.