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taxmap/pubs/p51-012.htm#en_us_publink1000231286

13. Federal Income Tax Withholding Methods(p21)


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Federal Income Tax Withholding Methods

There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method and the percentage method.
taxmap/pubs/p51-012.htm#en_us_publink1000231287

Wage Bracket Method(p21)


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previous topic occurrence Wage Bracket Method next topic occurrence

Under the wage bracket method, find the proper table (on pages 26–45) for your payroll period and the employees marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal income tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.
If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described later. Be sure to reduce wages by the amount of total withholding allowances (shown in the table on page 22) before using the percentage method tables on pages 24 and 25.
taxmap/pubs/p51-012.htm#en_us_publink1000231288

Adjusting wage bracket withholding for employees claiming over 10 withholding allowances.(p21)


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To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.
  1. Multiply the number of withholding allowances that is over 10 by the allowance value for the payroll period. The allowance values are in the Percentage Method—2011 Amount for One Withholding Allowance table on page 22.
  2. Subtract the result from the employees wages.
  3. On this amount, find and withhold the tax in the column for 10 allowances.
This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the "10" column when your employee has more than 10 allowances, using the method above. You can also use the other methods described on page 22.
taxmap/pubs/p51-012.htm#en_us_publink1000231289

Percentage Method(p22)


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previous topic occurrence Percentage Method next topic occurrence

If you do not want to use the wage bracket tables on pages 26–45 to figure how much federal income tax to withhold, you can use the percentage method based on the table on this page and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the federal income tax to withhold under the percentage method.
  1. Multiply one withholding allowance (see table below) by the number of allowances the employee claims.
  2. Subtract that amount from the employees wages.
  3. Determine the amount to withhold from the appropriate table on page 24 or 25.

Percentage Method—2011 Amount for One Withholding Allowance

Payroll PeriodOne Withholding Allowance
Weekly$  71.15
Biweekly142.31
Semimonthly154.17
Monthly308.33
Quarterly925.00
Semiannually1,850.00
Annually3,700.00
Daily or Miscellaneous (each day of the payroll period) 14.23
taxmap/pubs/p51-012.htm#en_us_publink1000231290

Example.(p22)

An unmarried employee is paid $600 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows:
1.Total wage payment $600.00
2.One allowance$71.15 
3.Allowances claimed on Form W-4
      2		 
4.Multiply line 2 by line 3 $142.30
5.Amount subject to withholding (subtract line 4 from line 1) $457.70
6.Tax to be withheld on $457.70 from Table 1—single person, page 24 $ 54.46
.
To figure the federal income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.
taxmap/pubs/p51-012.htm#en_us_publink1000231291

Annual income tax withholding.(p22)


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Figure the federal income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
taxmap/pubs/p51-012.htm#en_us_publink1000231292

Example.(p22)

A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $14,800 (the value of four withholding allowances annually) for a balance of $37,200. Using column (b) of  
Table 7—Annual Payroll Period on page 25, the annual federal income tax withholding is $3,545.00. Divide the annual amount by 52. The weekly federal income tax to withhold is $68.17.
taxmap/pubs/p51-012.htm#en_us_publink1000231293

Alternative Methods of Federal Income Tax Withholding(p22)


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

Rather than the Percentage Method or Wage Bracket Method described earlier, you can use an alternative method to withhold federal income tax. Section 9 of 
Publication 15-A describes these alternative methods.
taxmap/pubs/p51-012.htm#en_us_publink1000255172

14. How Do Employment Taxes Apply to Farmwork?

Type of employmentIncome Tax Withholding, Social Security, and MedicareFederal Unemployment Tax
Farm Employment Includes:  
1. Cultivating soil; raising or harvesting any agricultural or horticultural commodity; the care of livestock, poultry, bees, fur-bearing animals, or wildlife. Taxable if $150 test or $2,500 test is met. See section 4. Taxable if either test in section 10 is met.
2. Work on a farm if major farm duties are in management or maintenance, etc., of farm tools or equipment or salvaging timber, or clearing brush or other debris, left by hurricane.
3. Work in connection with the production and harvesting of turpentine and other oleoresinous products.
4. Cotton ginning.
5. Operating or maintenance of ditches, reservoirs, canals, or waterways used only for supplying or storing water for farming purposes and not owned or operated for profit.
6. Processing, packaging, etc., any commodity in its unmanufactured state if employed by farm operator who produced over half of commodity processed or by group of up to 20 unincorporated farm operators if they produced all the commodity.
7. Hatching poultry on a farm.*
8. Production or harvesting of maple syrup.
Farm Employment Does Not Include:  
1. Handling or processing commodities after delivery to terminal market for commercial canning or freezing.Taxable under general employment rules. Farm rules do not apply.Taxable under general FUTA rules. Farm rules do not apply.
2. Operating or maintenance of ditches, canals, reservoirs or waterways not meeting tests in (5) above.
3. Processing, packaging, delivering, etc., any commodity in its unmanufactured state if group of farm operators do not meet the tests in (6) above.
4. Household employment.  
Special Employment Situations:  
1. Services not in the course of employer's trade or business on farm operated for profit (cash payments only).Taxable if $150 test or $2,500 test is met (see section 4), unless performed by parent employed by child. Taxable only if $50 or more is paid in a quarter and employee works on 24 or more different days in current or prior quarter.
2. Workers admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on a temporary basis to perform agricultural labor ("H-2(A)" workers). Exempt.Exempt.
3. Family employment.Exempt for employer's child under age 18, but counted for $150 test or $2,500 test. Taxable for spouse of employer.Exempt if services performed by employer's parent or spouse or by employer's child under age 21.
*Hatching poultry off the farm is not considered farmwork for income tax withholding, social security, and Medicare. It is considered farmwork for federal unemployment tax.

Percentage Method Tables for Income Tax Withholding

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

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2011)
TABLE 5—QUARTERLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is:
Not over $525$0 Not over $1,975$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$525—$2,650 $0.00 plus 10%—$525$1,975—$6,225 $0.00 plus 10%—$1,975
$2,650—$9,150 $212.50 plus 15%—$2,650$6,225—$19,225 $425.00 plus 15%—$6,225
$9,150—$21,425 $1,187.50 plus 25%—$9,150$19,225 —$36,813 $2,375.00 plus 25%—$19,225
$21,425—$44,125 $4,256.25 plus 28%—$21,425$36,813—$55,050 $6,772.00 plus 28%—$36,813
$44,125—$95,313 $10,612.25 plus 33%—$44,125$55,050—$96,763 $11,878.36 plus 33%—$55,050
$95,313 $27,504.29 plus 35%—$95,313$96,763 $25,643.65 plus 35%—$96,763
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is:
Not over $1,050$0 Not over $3,950$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$1,050—$5,300 $0.00 plus 10%—$1,050$3,950—$12,450 $0.00 plus 10%—$3,950
$5,300—$18,300 $425.00 plus 15%—$5,300$12,450—$38,450 $850.00 plus 15%—$12,450
$18,300—$42,850 $2,375.00 plus 25%—$18,300$38,450—$73,625 $4,750.00 plus 25%—$38,450
$42,850—$88,250 $8,512.50 plus 28%—$42,850$73,625 —$110,100 $13,543.75 plus 28%—$73,625
$88,250—$190,625 $21,224.50 plus 33%—$88,250$110,100 —$193,525 $23,756.75 plus 33%—$110,100
$190,625 $55,008.25 plus 35%—$190,625$193,525 $51,287.00 plus 35%—$193,525
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is:
Not over $2,100$0 Not over $7,900$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$2,100—$10,600 $0.00 plus 10%—$2,100$7,900—$24,900 $0.00 plus 10%—$7,900
$10,600—$36,600 $850.00 plus 15%—$10,600$24,900—$76,900 $1,700.00 plus 15%—$24,900
$36,600—$85,700 $4,750.00 plus 25%—$36,600$76,900—$147,250 $9,500.00 plus 25%—$76,900
$85,700—$176,500 $17,025.00 plus 28%—$85,700$147,250 —$220,200 $27,087.50 plus 28%—$147,250
$176,500—$381,250 $42,449.00 plus 33%—$176,500$220,200—$387,050 $47,513.50 plus 33%—$220,200
$381,250 $110,016.50 plus 35%—$381,250$387,050 $102,574.00 plus 35%—$387,050
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:The amount of income tax
to withhold per day is: 		If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:The amount of income tax
to withhold per day is:
Not over $8.10$0 Not over $30.40$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$8.10—$40.80 $0.00 plus 10%—$8.10$30.40—$95.80 $0.00 plus 10%—$30.40
$40.80—$140.80 $3.27 plus 15%—$40.80$95.80—$295.80 $6.54 plus 15%—$95.80
$140.80—$329.60 $18.27 plus 25%—$140.80$295.80—$566.30 $36.54 plus 25%—$295.80
$329.60—$678.80 $65.47 plus 28%—$329.60$566.30 —$846.90 $104.17 plus 28%—$566.30
$678.80—$1,466.30 $163.25 plus 33%—$678.80$846.90—$1,488.70 $182.74 plus 33%—$846.90
$1,466.30 $423.13 plus 35%—$1,466.30$1,488.70 $394.53 plus 35%—$1,488.70
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$ 0$55$0$0$0$0$0$0$0$0$0$0$0
556020000000000
606520000000000
657030000000000
707530000000000
758040000000000
808540000000000
859050000000000
909550000000000
9510060000000000
10010560000000000
10511070000000000
11011570000000000
11512081000000000
12012581000000000
12513092000000000
13013592000000000
135140103000000000
140145103000000000
145150114000000000
150155114000000000
155160125000000000
160165125000000000
165170136000000000
170175136000000000
175180147000000000
180185147000000000
185190158000000000
190195158100000000
195200169100000000
200210179200000000
2102201810300000000
2202302011400000000
2302402112500000000
2402502313600000000
2502602414700000000
2602702615810000000
2702802716920000000
28029029181030000000
29030030191140000000
30031032211250000000
31032033221360000000
32033035241470000000
33034036251581000000
34035038271692000000
350360392818103000000
360370413019114000000
370380423121125000000
380390443322136000000
390400453424147000000
400410473625158100000
410420483727169200000
4204305039281810300000
4304405140301911400000
4404505342312112500000
4504605443332213600000
4604705645342414700000
4704805746362515810000
4804905948372716920000
49050060493928171030000
50051062514030191140000
51052063524231201250000
52053065544333221360000
53054066554534231470000
54055068574636251581000
55056069584837261692000
560570716049392817103000
570580726151402919114000
580590746352423120125000
590600756454433222136000
$600$610$77$66$55$45$34$23$14$7$0$0$0
610620786757463525158100
620630806958483726169200
6306408170604938281710300
6406508372615140291811400
6506608473635241312012500
6606708675645443322113600
6706808776665544342314700
6806908978675746352415800
6907009079695847372616910
70071092817060493827171020
71072094827261504029181130
72073097847363524130201240
73074099857564534332211350
740750102877666554433231460
750760104887867564635241570
760770107907969584736261681
770780109918170594938271792
7807901129482726150392918103
7908001149684736252413020114
8008101179985756453423221125
81082011910187766555443323136
82083012210488786756453524147
83084012410690796858473626158
84085012710991817059483827169
850860129111948271615039291810
860870132114968473625141301911
870880134116998574645342322112
8808901371191018776655444332213
8909001391211048877675645352414
9009101421241069079685747362515
9109201441261099180705948382716
9209301471291119382716050392818
9309401491311149683736251413019
9409501521341169885746353423121
95096015413611910186766554443322
96097015713912110388776656453424
97098015914112410689796857473625
98099016214412610891806959483727
9901,00016414612911193827160503928
1,0001,01016714913111395837262514030
1,0101,02016915113411698857463534231
1,0201,030172154136118100867565544333
1,0301,040174156139121103887766564534
1,0401,050177159141123105897868574636
1,0501,060179161144126108918069594837
1,0601,070182164146128110938171604939
1,0701,080184166149131113958372625140
1,0801,090187169151133115988474635242
1,0901,1001891711541361181008675655443
1,1001,1101921741561381201038777665545
1,1101,1201941761591411231058978685746
1,1201,1301971791611431251089080695848
1,1301,1401991811641461281109281716049
1,1401,1502021841661481301139583726151
1,1501,1602041861691511331159784746352
1,1601,17020718917115313511810086756454
1,1701,18020919117415613812010287776655
1,1801,19021219417615814012310589786757
1,1901,20021419617916114312510790806958
1,2001,21021719918116314512811092817060
1,2101,22021920118416614813011295837261
1,2201,23022220418616815013311597847363
1,2301,240224206189171153135117100867564
1,2401,250227209191173155138120102877666
 
 $1,250 and overUse Table 1(a) for a SINGLE person on page 24. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$155$0$0$0$0$0$0$0$0$0$0$0
15516010000000000
16016510000000000
16517020000000000
17017520000000000
17518030000000000
18018530000000000
18519040000000000
19019540000000000
19520050000000000
20021050000000000
21022060000000000
22023070000000000
23024081000000000
24025092000000000
250260103000000000
260270114000000000
270280125000000000
280290136000000000
290300147000000000
300310158100000000
310320169200000000
3203301710300000000
3303401811400000000
3403501912500000000
3503602013600000000
3603702114700000000
3703802215810000000
3803902316920000000
39040024171030000000
40041025181140000000
41042026191250000000
42043027201360000000
43044028211470000000
44045029221581000000
45046030231692000000
460470312417103000000
470480322518114000000
480490342619125000000
490500352720136000000
500510372821147000000
510520382922158100000
520530403023169200000
5305404131241710300000
5405504332251811400000
5505604433261912500000
5605704635272013600000
5705804736282114700000
5805904938292215810000
5906005039302316920000
60061052413124171030000
61062053423225181140000
62063055443326191250000
63064056453527201360000
64065058473628211470000
65066059483829221581000
66067061503930231692000
670680625141312417103000
680690645342322518114000
690700655444332619125000
700710675645352720136000
710720685747362821147000
720730705948382922158000
730740716050393023169100
7407507362514131241710200
7507607463534232251811300
7607707665544433261912400
7707807766564534272013500
7807907968574736282114600
7908008069594837292215700
$800$810$82$71$60$50$39$30$23$16$8$1$0
8108208372625140312417920
82083085746353423225181030
83084086756554433326191140
84085088776656453427201250
85086089786857463628211360
86087091806959483729221470
87088092817160493930231581
88089094837262514031241692
890900958474635242322517103
900910978675655443332618114
910920988777665545342719125
9209301008978685746362820136
9309401019080695848372921147
9409501039281716049393022158
9509601049383726151403123169
96097010695847463524232241710
97098010796867564544333251811
98099010998877766554534261912
9901,00011099897867574635272013
1,0001,010112101908069584837282114
1,0101,020113102928170604938292215
1,0201,030115104938372615140302316
1,0301,040116105958473635241312417
1,0401,050118107968675645443322518
1,0501,060119108988776665544342619
1,0601,070121110998978675746352720
1,0701,0801221111019079695847372821
1,0801,0901241131029281706049382922
1,0901,1001251141049382726150403023
1,1001,1101271161059584736352413124
1,1101,1201281171079685756453433225
1,1201,1301301191089887766655443426
1,1301,1401311201109988786756463527
1,1401,15013312211110190796958473728
1,1501,16013412311310291817059493829
1,1601,17013612511410493827261504030
1,1701,18013712611610594847362524131
1,1801,19013912811710796857564534332
1,1901,20014012911910897877665554433
1,2001,21014213112011099887867564635
1,2101,220143132122111100907968584736
1,2201,230145134123113102918170594938
1,2301,240146135125114103938271615039
1,2401,250148137126116105948473625241
1,2501,260149138128117106968574645342
1,2601,270151140129119108978776655544
1,2701,280152141131120109998877675645
1,2801,2901541431321221111009079685847
1,2901,3001551441341231121029180705948
1,3001,3101571461351251141039382716150
1,3101,3201581471371261151059483736251
1,3201,3301601491381281171069685746453
1,3301,3401611501401291181089786766554
1,3401,3501631521411311201099988776756
1,3501,36016415314313212111110089796857
1,3601,37016615514413412311210291807059
1,3701,38016715614613512411410392827160
1,3801,39016915814713712611510594837362
1,3901,40017015914913812711710695857463
 
 $1,400 and overUse Table 1(b) for a MARRIED person on page 24. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$105$0$0$0$0$0$0$0$0$0$0$0
10511030000000000
11011530000000000
11512040000000000
12012540000000000
12513050000000000
13013550000000000
13514060000000000
14014560000000000
14515070000000000
15015570000000000
15516080000000000
16016580000000000
16517090000000000
17017590000000000
175180100000000000
180185100000000000
185190110000000000
190195110000000000
195200120000000000
200205120000000000
205210130000000000
210215130000000000
215220140000000000
220225140000000000
225230150000000000
230235151000000000
235240161000000000
240245162000000000
245250172000000000
250260173000000000
260270184000000000
270280195000000000
280290206000000000
290300217000000000
300310228000000000
310320239000000000
3203302410000000000
3303402511000000000
3403502612000000000
3503602713000000000
3603702814000000000
3703802915100000000
3803903016200000000
3904003117300000000
4004103218400000000
4104203419500000000
4204303520600000000
4304403721700000000
4404503822800000000
4504604023900000000
46047041241000000000
47048043251100000000
48049044261200000000
49050046271300000000
50052048291400000000
52054051311620000000
54056054331840000000
56058057362060000000
58060060392280000000
600620634224100000000
620640664526120000000
640660694828140000000
660680725130162000000
680700755432184000000
700720785735206000000
720740816038228000000
7407608463412410000000
7607808766442612000000
7808009069472814000000
$800$820$93$72$50$30$16$2$0$0$0$0$0
8208409675533218400000
8408609978563520600000
86088010281593822800000
880900105846241241000000
900920108876544261200000
920940111906847281400000
940960114937150301620000
960980117967453321840000
9801,000120997756352060000
1,0001,0201231028059382280000
1,0201,04012610583624124100000
1,0401,06012910886654426120000
1,0601,08013211189684728140000
1,0801,10013511492715030161000
1,1001,12013811795745332183000
1,1201,14014112098775634205000
1,1401,160144123101805937227000
1,1601,180147126104836240249000
1,1801,2001501291078665432611000
1,2001,2201531321108968462813000
1,2201,2401561351139271493015100
1,2401,2601591381169574523217300
1,2601,2801621411199877553419500
1,2801,30016514412210180583721700
1,3001,32016814712510483614023900
1,3201,340171150128107866443251100
1,3401,360174153131110896746271300
1,3601,380177156134113927049291510
1,3801,400180159137116957352311730
1,4001,420183162140119987655341950
1,4201,4401881651431221017958372170
1,4401,4601931681461251048261402390
1,4601,48019817114912810785644325110
1,4801,50020317415213111088674627130
1,5001,52020817715513411391704929151
1,5201,54021318015813711694735231173
1,5401,56021818316114011997765533195
1,5601,580223188164143122100795836217
1,5801,600228193167146125103826139239
1,6001,6202331981701491281068564422511
1,6201,6402382031731521311098867452713
1,6401,6602432081761551341129170482915
1,6601,6802482131791581371159473513117
1,6801,7002532181821611401189776543319
1,7001,72025822318716414312110079573621
1,7201,74026322819216714612410382603923
1,7401,76026823319717014912710685634225
1,7601,78027323820217315213010988664527
1,7801,80027824320717615513311291694829
1,8001,82028324821217915813611594725131
1,8201,84028825321718216113911897755433
1,8401,860293258222187164142121100785736
1,8601,880298263227192167145124103816039
1,8801,900303268232197170148127106846342
1,9001,920308273237202173151130109876645
1,9201,940313278242207176154133112906948
1,9401,960318283247212179157136115937251
1,9601,980323288252217182160139118967554
1,9802,000328293257222186163142121997857
2,0002,0203332982622271911661451241028160
2,0202,0403383032672321961691481271058463
2,0402,0603433082722372011721511301088766
2,0602,0803483132772422061751541331119069
2,0802,1003533182822472111781571361149372
 
 $2,100 and overUse Table 2(a) for a SINGLE person on page 24. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$310$0$0$0$0$0$0$0$0$0$0$0
31032010000000000
32033020000000000
33034030000000000
34035040000000000
35036050000000000
36037060000000000
37038070000000000
38039080000000000
39040090000000000
400410100000000000
410420110000000000
420430120000000000
430440130000000000
440450140000000000
450460151000000000
460470162000000000
470480173000000000
480490184000000000
490500195000000000
500520216000000000
520540238000000000
5405602510000000000
5605802712000000000
5806002914000000000
6006203116200000000
6206403318400000000
6406603520600000000
6606803722800000000
68070039241000000000
70072041261200000000
72074043281400000000
74076045301620000000
76078047321840000000
78080049342060000000
80082051362280000000
820840533824100000000
840860554026120000000
860880574228140000000
880900594430162000000
900920614632184000000
920940634834206000000
940960655036228000000
9609806752382410000000
9801,0007054402612000000
1,0001,0207356422814000000
1,0201,0407658443016100000
1,0401,0607960463218300000
1,0601,0808262483420500000
1,0801,1008564503622700000
1,1001,1208867523824900000
1,1201,14091705440261100000
1,1401,16094735642281300000
1,1601,18097765844301510000
1,1801,200100796046321730000
1,2001,220103826248341950000
1,2201,240106856450362170000
1,2401,260109886752382390000
1,2601,2801129170544025110000
1,2801,3001159473564227130000
1,3001,3201189776584429151000
1,3201,34012110079604631173000
1,3401,36012410382624833195000
1,3601,38012710685645035217000
1,3801,40013010988665237239000
1,4001,420133112916954392511000
1,4201,440136115947256412713000
1,4401,460139118977558432915100
1,4601,4801421211007860453117300
1,4801,5001451241038162473319500
$1,500$1,520$148$127$106$84$64$49$35$21$7$0$0
1,5201,5401511301098766513723900
1,5401,56015413311290695339251100
1,5601,58015713611593725541271300
1,5801,60016013911896755743291510
1,6001,62016314212199785945311730
1,6201,640166145124102816147331950
1,6401,660169148127105846349352170
1,6601,680172151130108876651372390
1,6801,7001751541331119069533925110
1,7001,7201781571361149372554127130
1,7201,7401811601391179675574329150
1,7401,7601841631421209978594531172
1,7601,78018716614512310281614733194
1,7801,80019016914812610584634935216
1,8001,82019317215112910887655137238
1,8201,840196175154132111906853392510
1,8401,860199178157135114937155412712
1,8601,880202181160138117967457432914
1,8801,900205184163141120997759453116
1,9001,9202081871661441231028061473318
1,9201,9402111901691471261058363493520
1,9401,9602141931721501291088665513722
1,9601,9802171961751531321118968533924
1,9802,0002201991781561351149271554126
2,0002,0202232021811591381179574574328
2,0202,0402262051841621411209877594530
2,0402,06022920818716514412310180614732
2,0602,08023221119016814712610483634934
2,0802,10023521419317115012910786655136
2,1002,12023821719617415313211089675338
2,1202,14024122019917715613511392705540
2,1402,16024422320218015913811695735742
2,1602,18024722620518316214111998765944
2,1802,200250229208186165144122101796146
2,2002,220253232211189168147125104826348
2,2202,240256235214192171150128107856550
2,2402,260259238217195174153131110886752
2,2602,280262241220198177156134113917054
2,2802,300265244223201180159137116947356
2,3002,320268247226204183162140119977658
2,3202,3402712502292071861651431221007960
2,3402,3602742532322101891681461251038262
2,3602,3802772562352131921711491281068564
2,3802,4002802592382161951741521311098867
2,4002,4202832622412191981771551341129170
2,4202,4402862652442222011801581371159473
2,4402,4602892682472252041831611401189776
2,4602,48029227125022820718616414312110079
2,4802,50029527425323121018916714612410382
2,5002,52029827725623421319217014912710685
2,5202,54030128025923721619517315213010988
2,5402,56030428326224021919817615513311291
2,5602,58030728626524322220117915813611594
2,5802,60031028926824622520418216113911897
2,6002,620313292271249228207185164142121100
2,6202,640316295274252231210188167145124103
2,6402,660319298277255234213191170148127106
2,6602,680322301280258237216194173151130109
2,6802,700325304283261240219197176154133112
 
 $2,700 and overUse Table 2(b) for a MARRIED person on page 24. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$115$0$0$0$0$0$0$0$0$0$0$0
11512030000000000
12012540000000000
12513040000000000
13013550000000000
13514050000000000
14014560000000000
14515060000000000
15015570000000000
15516070000000000
16016580000000000
16517080000000000
17017590000000000
17518090000000000
180185100000000000
185190100000000000
190195110000000000
195200110000000000
200205120000000000
205210120000000000
210215130000000000
215220130000000000
220225140000000000
225230140000000000
230235150000000000
235240150000000000
240245160000000000
245250161000000000
250260171000000000
260270182000000000
270280193000000000
280290204000000000
290300215000000000
300310226000000000
310320237000000000
320330248000000000
330340259000000000
3403502610000000000
3503602711000000000
3603702812000000000
3703802913000000000
3803903014000000000
3904003115000000000
4004103216100000000
4104203317200000000
4204303418300000000
4304403519400000000
4404503620500000000
4504603721600000000
4604703922700000000
4704804023800000000
4804904224900000000
49050043251000000000
50052046271100000000
52054049291300000000
54056052311500000000
56058055331720000000
58060058351940000000
60062061382160000000
62064064412380000000
640660674425100000000
660680704727120000000
680700735029140000000
700720765331161000000
720740795633183000000
740760825935205000000
760780856238227000000
780800886541249000000
$800$820$91$68$44$26$11$0$0$0$0$0$0
8208409471472813000000
8408609774503015000000
86088010077533217100000
88090010380563419300000
90092010683593621500000
92094010986623923700000
94096011289654225900000
960980115926845271100000
9801,000118957148291300000
1,0001,020121987451311500000
1,0201,0401241017754331720000
1,0401,0601271048057351940000
1,0601,0801301078360372160000
1,0801,1001331108663402380000
1,1001,12013611389664325100000
1,1201,14013911692694627120000
1,1401,16014211995724929140000
1,1601,18014512298755231160000
1,1801,200148125101785533182000
1,2001,220151128104815835204000
1,2201,240154131107846138226000
1,2401,260157134110876441248000
1,2601,2801601371139067442610000
1,2801,3001631401169370472812000
1,3001,3201661431199673503014000
1,3201,3401691461229976533216100
1,3401,36017214912510279563418300
1,3601,38017515212810582593620500
1,3801,40017815513110885623922700
1,4001,42018115813411188654224900
1,4201,440184161137114916845261100
1,4401,460187164140117947148281300
1,4601,480190167143120977451301500
1,4801,5001931701461231007754321720
1,5001,5201961731491261038057341940
1,5201,5401991761521291068360372160
1,5401,5602041791551321098663402380
1,5601,58020918215813511289664325100
1,5801,60021418516113811592694627120
1,6001,62021918816414111895724929140
1,6201,64022419116714412198755231160
1,6401,660229194170147124101785533182
1,6601,680234197173150127104815835204
1,6801,700239201176153130107846138226
1,7001,720244206179156133110876441248
1,7201,7402492111821591361139067442610
1,7401,7602542161851621391169370472812
1,7601,7802592211881651421199673503014
1,7801,8002642261911681451229976533216
1,8001,82026923119417114812510279563418
1,8201,84027423619717415112810582593620
1,8401,86027924120217715413110885623922
1,8601,88028424620718015713411188654224
1,8801,90028925121218316013711491684526
1,9001,92029425621718616314011794714828
1,9201,94029926122218916614312097745130
1,9401,960304266227192169146123100775432
1,9601,980309271232195172149126103805734
1,9802,000314276237199175152129106836036
2,0002,020319281242204178155132109866339
2,0202,040324286247209181158135112896642
2,0402,060329291252214184161138115926945
2,0602,080334296257219187164141118957248
2,0802,100339301262224190167144121987551
2,1002,1203443062672291931701471241017854
2,1202,1403493112722341961731501271048157
 
 $2,140 and overUse Table 3(a) for a SINGLE person on page 24. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$330$0$0$0$0$0$0$0$0$0$0$0
33034010000000000
34035020000000000
35036030000000000
36037040000000000
37038050000000000
38039060000000000
39040070000000000
40041080000000000
41042090000000000
420430100000000000
430440110000000000
440450120000000000
450460130000000000
460470140000000000
470480150000000000
480490160000000000
490500171000000000
500520183000000000
520540205000000000
540560227000000000
560580249000000000
5806002611000000000
6006202813000000000
6206403015000000000
6406603217100000000
6606803419300000000
6807003621500000000
7007203823700000000
7207404025900000000
74076042271100000000
76078044291300000000
78080046311500000000
80082048331720000000
82084050351940000000
84086052372160000000
86088054392380000000
880900564125100000000
900920584327120000000
920940604529140000000
940960624731160000000
960980644933182000000
9801,000665135204000000
1,0001,020685337226000000
1,0201,040705539248000000
1,0401,0607357412610000000
1,0601,0807659432812000000
1,0801,1007961453014000000
1,1001,1208263473216100000
1,1201,1408565493418300000
1,1401,1608867513620500000
1,1601,1809169533822700000
1,1801,2009471554024900000
1,2001,22097745742261100000
1,2201,240100775944281300000
1,2401,260103806146301500000
1,2601,280106836348321720000
1,2801,300109866550341940000
1,3001,320112896752362160000
1,3201,340115926954382380000
1,3401,3601189571564025100000
1,3601,3801219874584227120000
1,3801,40012410177604429140000
1,4001,42012710480624631160000
1,4201,44013010783644833182000
1,4401,46013311086665035204000
1,4601,48013611389685237226000
1,4801,50013911692705439248000
$1,500$1,520$142$119$95$72$56$41$26$10$0$0$0
1,5201,540145122987558432812000
1,5401,5601481251017860453014000
1,5601,5801511281048162473216100
1,5801,6001541311078464493418300
1,6001,6201571341108766513620500
1,6201,6401601371139068533822700
1,6401,6601631401169370554024900
1,6601,68016614311996735742261100
1,6801,70016914612299765944281300
1,7001,720172149125102796146301500
1,7201,740175152128105826348321710
1,7401,760178155131108856550341930
1,7601,780181158134111886752362150
1,7801,800184161137114916954382370
1,8001,820187164140117947156402590
1,8201,8401901671431209774584227110
1,8401,86019317014612310077604429130
1,8601,88019617314912610380624631150
1,8801,90019917615212910683644833172
1,9001,92020217915513210986665035194
1,9201,94020518215813511289685237216
1,9401,96020818516113811592705439238
1,9601,980211188164141118957256412510
1,9802,000214191167144121987558432712
2,0002,0202171941701471241017860452914
2,0202,0402201971731501271048162473116
2,0402,0602232001761531301078464493318
2,0602,0802262031791561331108766513520
2,0802,1002292061821591361139068533722
2,1002,1202322091851621391169370553924
2,1202,1402352121881651421199673574126
2,1402,1602382151911681451229976594328
2,1602,18024121819417114812510279614530
2,1802,20024422119717415112810582634732
2,2002,22024722420017715413110885654934
2,2202,24025022720318015713411188675136
2,2402,26025323020618316013711491695338
2,2602,28025623320918616314011794715540
2,2802,30025923621218916614312097745742
2,3002,320262239215192169146123100775944
2,3202,340265242218195172149126103806146
2,3402,360268245221198175152129106836348
2,3602,380271248224201178155132109866550
2,3802,400274251227204181158135112896752
2,4002,420277254230207184161138115926954
2,4202,440280257233210187164141118957256
2,4402,460283260236213190167144121987558
2,4602,4802862632392161931701471241017860
2,4802,5002892662422191961731501271048162
2,5002,5202922692452221991761531301078464
2,5202,5402952722482252021791561331108766
2,5402,5602982752512282051821591361139068
2,5602,5803012782542312081851621391169370
2,5802,6003042812572342111881651421199672
2,6002,6203072842602372141911681451229975
2,6202,64031028726324021719417114812510278
2,6402,66031329026624322019717415112810581
2,6602,68031629326924622320017715413110884
2,6802,70031929627224922620318015713411187
2,7002,72032229927525222920618316013711490
2,7202,74032530227825523220918616314011793
 
 $2,740 and overUse Table 3(b) for a MARRIED person on page 24. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$220$0$0$0$0$0$0$0$0$0$0$0
22023050000000000
23024060000000000
24025070000000000
25026080000000000
26027090000000000
270280100000000000
280290110000000000
290300120000000000
300320140000000000
320340160000000000
340360180000000000
360380200000000000
380400220000000000
400420240000000000
420440260000000000
440460280000000000
460480300000000000
480500321000000000
500520343000000000
520540365000000000
540560387000000000
560580409000000000
5806004211000000000
6006404514000000000
6406804918000000000
6807205322000000000
7207605726000000000
7608006130000000000
8008406534300000000
8408806938700000000
88092073421100000000
92096079461500000000
9601,00085501900000000
1,0001,04091542300000000
1,0401,08097582700000000
1,0801,120103623100000000
1,1201,160109663540000000
1,1601,200115703980000000
1,2001,2401217543120000000
1,2401,2801278147160000000
1,2801,3201338751200000000
1,3201,3601399355240000000
1,3601,4001459959280000000
1,4001,44015110563321000000
1,4401,48015711167365000000
1,4801,52016311771409000000
1,5201,560169123774413000000
1,5601,600175129834817000000
1,6001,640181135895221000000
1,6401,680187141955625000000
1,6801,7201931471016029000000
1,7201,7601991531076433200000
1,7601,8002051591136837600000
1,8001,84021116511973411000000
1,8401,88021717112579451400000
1,8801,92022317713185491800000
1,9201,96022918313791532200000
1,9602,00023518914397572600000
2,0002,040241195149103613000000
2,0402,080247201155109653440000
2,0802,120253207161115693880000
2,1202,1602592131671217442120000
2,1602,2002652191731278046160000
2,2002,2402712251791338650200000
2,2402,2802772311851399254240000
2,2802,3202832371911459858280000
2,3202,36028924319715110462321000
2,3602,40029524920315711066365000
$2,400$2,440$301$255$209$163$116$70$40$9$0$0$0
2,4402,480307261215169122764413000
2,4802,520313267221175128824817000
2,5202,560319273227181134885221000
2,5602,600325279233187140945625000
2,6002,6403312852391931461006029000
2,6402,6803372912451991521066433200
2,6802,7203432972512051581126837600
2,7202,76034930325721116411872411000
2,7602,80035530926321717012478451400
2,8002,84036131526922317613084491800
2,8402,88036732127522918213690532200
2,8802,92037332728123518814296572600
2,9202,960379333287241194148102613000
2,9603,000385339293247200154108653430
3,0003,040391345299253206160114693870
3,0403,0803983513052592121661207442110
3,0803,1204083573112652181721268046150
3,1203,1604183633172712241781328650190
3,1603,2004283693232772301841389254230
3,2003,2404383753292832361901449858270
3,2403,28044838133528924219615010462310
3,2803,32045838734129524820215611066354
3,3203,36046839334730125420816211670398
3,3603,400478401353307260214168122754312
3,4003,440488411359313266220174128814716
3,4403,480498421365319272226180134875120
3,4803,520508431371325278232186140935524
3,5203,560518441377331284238192146995928
3,5603,6005284513833372902441981521056332
3,6003,6405384613893432962502041581116736
3,6403,6805484713953493022562101641177140
3,6803,7205584814043553082622161701237744
3,7203,7605684914143613142682221761298348
3,7603,8005785014243673202742281821358952
3,8003,8405885114343733262802341881419556
3,8403,88059852144437933228624019414710160
3,8803,92060853145438533829224620015310764
3,9203,96061854146439134429825220615911368
3,9604,00062855147439735030425821216511973
4,0004,04063856148440735631026421817112579
4,0404,08064857149441736231627022417713185
4,0804,12065858150442736832227623018313791
4,1204,16066859151443737432828223618914397
4,1604,200678601524447380334288242195149103
4,2004,240688611534457386340294248201155109
4,2404,280698621544467392346300254207161115
4,2804,320708631554477400352306260213167121
4,3204,360718641564487410358312266219173127
4,3604,400728651574497420364318272225179133
4,4004,440738661584507430370324278231185139
4,4404,480748671594517440376330284237191145
4,4804,520758681604527450382336290243197151
4,5204,560768691614537460388342296249203157
4,5604,600778701624547470394348302255209163
4,6004,640788711634557480403354308261215169
4,6404,680798721644567490413360314267221175
4,6804,720808731654577500423366320273227181
4,7204,760818741664587510433372326279233187
4,7604,800828751674597520443378332285239193
4,8004,840838761684607530453384338291245199
4,8404,880848771694617540463390344297251205
4,8804,920858781704627550473396350303257211
4,9204,960868791714637560483406356309263217
4,9605,000878801724647570493416362315269223
5,0005,040888811734657580503426368321275229
5,0405,080898821744667590513436374327281235
 
 $5,080 and overUse Table 4(a) for a SINGLE person on page 24. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$680$0$0$0$0$0$0$0$0$0$0$0
68072040000000000
72076080000000000
760800120000000000
800840160000000000
840880200000000000
880920240000000000
920960280000000000
9601,000321000000000
1,0001,040365000000000
1,0401,080409000000000
1,0801,1204413000000000
1,1201,1604817000000000
1,1601,2005221000000000
1,2001,2405625000000000
1,2401,2806029000000000
1,2801,3206433300000000
1,3201,3606837700000000
1,3601,40072411100000000
1,4001,44076451500000000
1,4401,48080491900000000
1,4801,52084532300000000
1,5201,56088572700000000
1,5601,60092613100000000
1,6001,64096653540000000
1,6401,680100693980000000
1,6801,7201047343120000000
1,7201,7601087747160000000
1,7601,8001128151200000000
1,8001,8401168555240000000
1,8401,8801208959280000000
1,8801,9201249363321000000
1,9201,9601289767365000000
1,9602,00013210171409000000
2,0002,040136105754413000000
2,0402,080140109794817000000
2,0802,120145113835221000000
2,1202,160151117875625000000
2,1602,200157121916029000000
2,2002,240163125956433200000
2,2402,280169129996837600000
2,2802,32017513310372411000000
2,3202,36018113710776451400000
2,3602,40018714111180491800000
2,4002,44019314711584532200000
2,4402,48019915311988572600000
2,4802,52020515912392613000000
2,5202,56021116512796653430000
2,5602,600217171131100693870000
2,6002,6402231771351047342110000
2,6402,6802291831391087746150000
2,6802,7202351891431128150190000
2,7202,7602411951491168554230000
2,7602,8002472011551208958270000
2,8002,8402532071611249362310000
2,8402,8802592131671289766354000
2,8802,92026521917313210170398000
2,9202,960271225179136105744312000
2,9603,000277231185140109784716000
3,0003,040283237191145113825120000
3,0403,080289243197151117865524000
3,0803,120295249203157121905928000
3,1203,160301255209163125946332200
3,1603,200307261215169129986736600
3,2003,24031326722117513310271401000
3,2403,28031927322718113710675441400
3,2803,32032527923318714111079481800
3,3203,36033128523919314611483522200
3,3603,40033729124519915211887562600
$3,400$3,440$343$297$251$205$158$122$91$60$30$0$0
3,4403,48034930325721116412695643430
3,4803,52035530926321717013099683870
3,5203,5603613152692231761341037242110
3,5603,6003673212752291821381077646150
3,6003,6403733272812351881421118050190
3,6403,6803793332872411941481158454230
3,6803,7203853392932472001541198858270
3,7203,7603913452992532061601239262310
3,7603,8003973513052592121661279666354
3,8003,84040335731126521817213110070398
3,8403,880409363317271224178135104744312
3,8803,920415369323277230184139108784716
3,9203,960421375329283236190144112825120
3,9604,000427381335289242196150116865524
4,0004,040433387341295248202156120905928
4,0404,080439393347301254208162124946332
4,0804,120445399353307260214168128986736
4,1204,1604514053593132662201741321027140
4,1604,2004574113653192722261801361067544
4,2004,2404634173713252782321861401107948
4,2404,2804694233773312842381921461148352
4,2804,3204754293833372902441981521188756
4,3204,3604814353893432962502041581229160
4,3604,4004874413953493022562101641269564
4,4004,4404934474013553082622161701309968
4,4404,48049945340736131426822217613410372
4,4804,52050545941336732027422818213810776
4,5204,56051146541937332628023418814211180
4,5604,60051747142537933228624019414711584
4,6004,64052347743138533829224620015311988
4,6404,68052948343739134429825220615912392
4,6804,72053548944339735030425821216512796
4,7204,760541495449403356310264218171131100
4,7604,800547501455409362316270224177135104
4,8004,840553507461415368322276230183139108
4,8404,880559513467421374328282236189143112
4,8804,920565519473427380334288242195149116
4,9204,960571525479433386340294248201155120
4,9605,000577531485439392346300254207161124
5,0005,040583537491445398352306260213167128
5,0405,080589543497451404358312266219173132
5,0805,120595549503457410364318272225179136
5,1205,160601555509463416370324278231185140
5,1605,200607561515469422376330284237191145
5,2005,240613567521475428382336290243197151
5,2405,280619573527481434388342296249203157
5,2805,320625579533487440394348302255209163
5,3205,360631585539493446400354308261215169
5,3605,400637591545499452406360314267221175
5,4005,440643597551505458412366320273227181
5,4405,480649603557511464418372326279233187
5,4805,520655609563517470424378332285239193
5,5205,560661615569523476430384338291245199
5,5605,600667621575529482436390344297251205
5,6005,640673627581535488442396350303257211
5,6405,680679633587541494448402356309263217
5,6805,720685639593547500454408362315269223
5,7205,760691645599553506460414368321275229
5,7605,800697651605559512466420374327281235
5,8005,840703657611565518472426380333287241
5,8405,880709663617571524478432386339293247
 
 $5,880 and overUse Table 4(b) for a MARRIED person on page 24. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$ 0$12$0$0$0$0$0$0$0$0$0$0$0
121510000000000
151810000000000
182110000000000
212410000000000
242720000000000
273021000000000
303321000000000
333631000000000
363932000000000
394232000000000
424542100000000
454842100000000
485153100000000
515453200000000
545753200000000
576064210000000
606364210000000
636675310000000
666975320000000
697286321000000
727586421000000
757896431000000
788197531000000
8184107532000000
8487108642100000
8790108642100000
9093119743100000
9396119753200000
96991210853200000
991021210864210000
1021051311864210000
1051081311975310000
1081111411975320000
11111414121085320000
11411714121086421000
11712015131196431000
12012315131197531000
12312616141297532000
126129161412108632100
129132171512108642100
132135171513119743100
135138181513119753100
1381411816141210753200
1411441916141210864210
1441471917151310864210
1471502017151311974310
1501532118161311975320
15315622181614121085320
15615922191714121086421
15916223201715131186421
16216524201715131197531
16516825211816141197532
168171252218161412108632
171174262319171412108642
174177272320171513119643
177180282421181513119753
180183282521181614129753
1831862926221916141210863
1861893026231917151210864
1891923127242017151311974
1921953128242118161311975
19519832292522181614121075
19820133292622191614121086
20120434302723191715131086
20420734312724201715131197
20721035322825211816131197
210213363229252218161412108
213216373330262219171412108
216219373430272320171513118
219222383531282420171513119
$222$225$39$35$32$28$25$21$18$16$14$11$9
2252284036332925221816141210
2282314037333026231917151210
2312344138343127232017151311
2342374238353128242118151311
2372404339363228252118161412
2402434340363329262219161412
2432464441373430262319171512
2462494541383431272420171513
2492524642393531282421181613
2522554643393632292522181614
2552584744403733292622191614
2582614844413734302723191715
2612644945423834312724201715
2642674946423935322825211816
2672705047434036322925221816
2702735147444037333026221917
2732765248454137343027232017
2762795249454238353128242017
2792825350464339353228252118
2822855450474340363329252218
2852885551484440373330262319
2882915552484541383431272320
2912945653494642383531282421
2942975753504643393632282521
2973005854514743403633292622
3003035855514844413734302623
3033065956524945413834312724
3063096056534946423935312824
3093126157545046433936322925
3123156158545147444037332926
3153186259555248444137343027
3183216359565249454238343127
3213246460575349464239353228
3243276461575450474340363229
3273306562585551474440373330
3303336662595552484541373430
3333366763605652494542383531
3363396864605753504643393532
3393416865615754504743403633
3413436965615854514744403733
3433457066625855514844413734
3453477066625955524845413834
3473497167635956524945423835
3493517167636056534946423935
3513537268646057535046433936
3533557268646157545047434036
3553577369656158545147444037
3573597369656258555148444137
3593617470666259555248454138
3613637571676359565249454238
3633657571676360565349464239
3653677672686460575350464339
3673697672686461575450474340
3693717773696561585451474440
3713737773696562585551484441
3733757874706662595552484541
3753777874706763595652494542
3773797975716763605653494642
3793818076726864605753504643
3813838076726864615754504743
3833858177736965615854514744
3853878177736965625855514844
3873898278747066625955524845
3893918278747066635956524945
 
   $391 and overUse Table 8(a) for a SINGLE person on page 25. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$ 0$36$0$0$0$0$0$0$0$0$0$0$0
363910000000000
394210000000000
424510000000000
454820000000000
485120000000000
515421000000000
545731000000000
576031000000000
606332000000000
636632100000000
666942100000000
697243100000000
727543100000000
757853200000000
788153210000000
818454210000000
848764310000000
879064320000000
909365320000000
939665421000000
969975421000000
9910276431000000
10210586432000000
10510886532000000
10811196542100000
11111497543100000
11411797643100000
117120108653200000
120123108653210000
123126119754210000
126129119754310000
1291321210764310000
1321351210865320000
1351381311865321000
1381411311975421000
1411441411976431000
14414714121086432000
14715014121086532000
15015315131186542100
15315615131197542100
15615916141297643100
159162161412108643200
162165171512108653210
165168171513119654210
168171181513119754310
1711741816141210764310
1741771816141210865320
1771801917151310865321
1801831917151311975421
1831862018161311975431
18618920181614121076431
18919221191614121086532
19219521191715131186542
19519822201715131197542
19820122201816141197643
201204232018161412108643
204207232119171412108653
207210232119171513119654
210213242220171513119754
213216242220181614129764
2162192523211816141210864
2192222523211917151210865
2222252624211917151311975
2252282624222018151311975
22823127242220181614121076
23123427252321191614121086
23423727252321191715131086
23724028262422191715131197
24024328262422201816131197
243246292725222018161412108
$246$249$29$27$25$23$21$19$16$14$12$10$8
249252302825232119171513118
252255302826242220171513119
255258312926242220181614119
2582613129272523201816141210
2612643229272523211917141210
2642673230282623211917151311
2672703230282624222018151311
2702733331292624222018161412
2732763331292725232118161412
2762793432302725232119171512
2792823432302826242119171513
2822853533302826242220181513
2852883533312927242220181614
2882913633312927252321191614
2912943634323028252321191715
2942973634323028262422191715
2973003735333128262422201816
3003033835333129272522201816
3033063936343129272523211917
3063093936343230282523211917
3093124037343230282624222017
3123154137353331292624222018
3153184238353331292725232018
3183214239363432292725232119
3213244340363432302826232119
3243274440373532302826242220
3273304541383533312927242220
3303334542383533312927252321
3333364643393634323027252321
3363394743403634323028262421
3393414844403735333028262422
3413434845413735333129262422
3433454945413835333129272522
3453474946423836333129272523
3473495046423936343229272523
3493515047433936343230282523
3513535147434036343230282624
3533555148444037353230282624
3553575248444137353331282624
3573595249454138353331292725
3593615349454238363331292725
3613635350464239363432292725
3633655450464339363432302825
3653675451474340363432302826
3673695551474440373532302826
3693715552484441373533312826
3713735652484541383533312927
3733755653494542383533312927
3753775753494642393634312927
3773795754504643393634323028
3793815854504743403634323028
3813835855514744403735323028
3833855955514844413735333128
3853875956524845413835333129
3873896056524945423835333129
3893916057534946423936343129
3913936157535046433936343230
3933956158545047434036343230
3953976258545147444037343230
3973996259555148444137353331
3994016359555248454138353331
 
   $401 and overUse Table 8(b) for a MARRIED person on page 25. Also see the instructions on page 21.
 
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taxmap/pubs/p51-012.htm#TXMP732b0871
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