Publication 15-T NEW WAGE WITHHOLDING AND ADVANCE EARNED INCOME CREDIT PAYMENT TABLES
Publication 15-T
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Citations: Publication 15-T
Introduction
This publication contains the new income tax withholding percentage and wage bracket method tables. It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication.
Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide.
For the calculation of income tax withholding on pensions, the new withholding tables also apply.
These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009.
CAUTION: Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications.
Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Employees do not need to fill out a new Form W-4. These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay.
Note: The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised.
Withholding Income Taxes on the Wages of Nonresident Alien Employees
In general, you must withhold federal income taxes on the wages of nonresident alien employees. However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. For more information, see Notice 2005-76, 2005-46 I.R.B. 947, available at http://www.irs.gov/irb/2005-46_IRB/ar10.html.
As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. See the chart below for these increased amounts.
TIP: Nonresident alien students from India and business apprentices from India are not subject to this procedure.
The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart.
Amount to Add to Nonresident Alien
Employee's Wages for Calculating Income
Tax Withholding Only
Payroll Period Add Additional
Weekly $ 138.00
Biweekly 276.00
Semimonthly 299.00
Monthly 598.00
Quarterly 1,795.00
Semiannually 3,590.00
Annually 7,180.00
Daily or Miscellaneous 27.60
(each day of the payroll period)
The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee.
This procedure only applies to nonresident alien employees who have wages subject to income tax withholding.
Note. The following example will deal with the new withholding tables only. For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E).
Example. An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. The nonresident alien has properly completed Form W-4, entering marital status as "single" with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table.
The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee.
Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes
Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009.
How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables
Income Tax Withholding
There are several ways to figure income tax withholding. The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. See section 9 of Publication 15 (Circular E) for more information on Form W-4.
TIP: Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26.
Wage Bracket Method
Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.
If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6).
Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. The wage bracket tables can be used if an employee claims up to 10 allowances. More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself.
Adapt the tables to more than 10 allowances as follows:
1. Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. The allowance values are in Table 1, Percentage Method--2009 Amount for One Withholding Allowance, later.
2. Subtract the result from the employee's wages.
3. On this amount, find and withhold the tax in the column for 10 allowances.
This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the "10" column when your employee has more than 10 allowances, using the method above. You can also use any other method described below.
Percentage Method
If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the income tax to withhold under the percentage method.
1. Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims.
2. Subtract that amount from the employee's wages.
3. Determine the amount to withhold from the appropriate table on page 5 or 6.
Table 1. Percentage Method--2009 Amount for One Withholding Allowance
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One Withholding
Payroll Period Allowance
-----------------------------------------------------------------
Weekly $ 70.19
Biweekly 140.38
Semimonthly 152.08
Monthly 304.17
Quarterly 912.50
Semiannually 1,825.00
Annually 3,650.00
Daily or miscellaneous (each day of the payroll
period) 14.04
-----------------------------------------------------------------
Example. An unmarried employee is paid $600 weekly. This employee has in effect a Form W-4 claiming two withholding allowances. Using the percentage method, figure the income tax to withhold as follows:
1. Total wage payment $600.00
2. One allowance $70.19
3. Allowances claimed on Form W-4 2
------
4. Multiply line 2 by line 3 $140.38
-------
5 Amount subject to withholding
(subtract line 4 from line 1) $459.62
6. Tax to be withheld on $459.62 from
Table 1(a)--single person, page 5 $ 45.14
-------
To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.
Annual income tax withholding. Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
Example. A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812.50 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $54.09.
Alternative Methods of Income Tax Withholding
Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains:
• Formula tables for percentage method withholding (for automated payroll systems),
• Wage bracket percentage method tables (for automated payroll systems), and
• Combined income, social security, and Medicare tax withholding tables.
Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment.
Advance Payment Methods for the Earned Income Credit (EIC)
To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. See the tolerances allowed in the chart in Other methods on page 36. See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC.
The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4.
Wage Bracket Method
If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows.
Find the employee's gross wages before any deductions using the appropriate table. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.
Percentage Method
If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28.
Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the advance EIC payment shown in the appropriate table for the amount of wages paid.
Whole-Dollar Withholding and Paying Advance EIC (Rounding)
The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts.
When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar.
The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar.
Tables for Percentage Method of Withholding
(For Wages Paid Through December 2009)
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TABLE 1--WEEKLY Payroll Period
(a) SINGLE person (including head of household)--
If the amount of wages (after
subtracting withholding The amount of income tax
allowances) is: to withhold is:
Not over $138 $0
Over-- But not over-- of excess over--
$138 --$200 10% --$138
$200 --$696 $6.20 plus 15% --$200
$696 --$1,279 $80.60 plus 25% --$696
$1,279 --$3,338 $226.35 plus 28% --$1,279
$3,338 --$7,212 $802.87 plus 33% --$3,338
$7,212 $2,081.29 plus 35% --$7,212
(b) MARRIED person--
If the amount of wages (after
subtracting withholding The amount of income
allowances) is: tax to withhold is:
Not over $303 $0
Over-- But not over-- of excess over--
$303 --$470 10% --$303
$470 --$1,455 $16.70 plus 15% --$470
$1,455 --$2,272 $164.45 plus 25% --$1,455
$2,272 --$4,165 $368.70 plus 28% --$2,272
$4,165 --$7,321 $898.74 plus 33% --$4,165
$7,321 $1,940.22 plus 35% --$7,321
--------------------------------------------------------------------
TABLE 2--BIWEEKLY Payroll Period
(a) SINGLE person including head of household)--
If the amount of wages (after
subtracting withholding The amount of income tax
allowances) is: to withhold is:
Not over $276 $0
Over-- But not over-- of excess over--
$276 --$400 10% --$276
$400 --$1,392 $12.40 plus 15% --$400
$1,392 --$2,559 $161.20 plus 25% --$1,392
$2,559 --$6,677 $452.95 plus 28% --$2,559
$6,677 --$14,423 $1,605.99 plus 33% --$6,677
$14,423 $4,162.17 plus 35% --$14,423
(b) MARRIED person--
If the amount of wages (after
subtracting withholding The amount of income
allowances) is: tax to withhold is:
Not over $606 $0
Over-- But not over-- of excess over--
$606 --$940 10% --$606
$940 --$2,910 $33.40 plus 15% --$940
$2,910 --$4,543 $328.90 plus 25% --$2,910
$4,543 --$8,331 $737.15 plus 28% --$4,543
$8,331 --$14,642 $1,797.79 plus 33% --$8,331
$14,642 $3,880.42 plus 35% --$14,642
--------------------------------------------------------------------
TABLE 3--SEMIMONTHLY Payroll Period
(a) SINGLE person (including head of household)--
If the amount of wages (after
subtracting withholding The amount of income tax
allowances) is: to withhold is:
Not over $299 $0
Over-- But not over-- of excess over--
$299 --$433 10% --$299
$433 --$1,508 $13.40 plus 15% --$433
$1,508 --$2,772 $174.65 plus 25% --$1,508
$2,772 --$7,233 $490.65 plus 28% --$2,772
$7,233 --$15,625 $1,739.73 plus 33% --$7,233
$15,625 $4,509.09 plus 35% --$15,625
(b) MARRIED person--
If the amount of wages (after
subtracting withholding The amount of income
allowances) is: tax to withhold is:
Not over $656 $0
Over-- But not over-- of excess over--
$656 --$1,019 10% --$656
$1,019 --$3,152 $36.30 plus 15% --$1,019
$3,152 --$4,922 $356.25 plus 25% --$3,152
$4,922 --$9,025 $798.75 plus 28% --$4,922
$9,025 --$15,863 $1,947.59 plus 33% --$9,025
$15,863 $4,204.13 plus 35% --$15,863
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TABLE 4--MONTHLY Payroll Period
(a) SINGLE person (including head of household)--
If the amount of wages (after
subtracting withholding The amount of income tax
allowances) is: to withhold is:
Not over $598 $0
Over-- But not over-- of excess over--
$598 --$867 10% --$598
$867 --$3,017 $26.90 plus 15% --$867
$3,017 --$5,544 $349.40 plus 25% --$3,017
$5,544 --$14,467 $981.15 plus 28% --$5,544
$14,467 --$31,250 $3,479.59 plus 33% --$14,467
$31,250 $9,017.98 plus 35% --$31,250
(b) MARRIED person--
If the amount of wages (after
subtracting withholding The amount of income
allowances) is: tax to withhold is:
Not over $1,313 $0
Over-- But not over-- of excess over--
$1,313 --$2,038 10% --$1,313
$2,038 --$6,304 $72.50 plus 15% --$2,038
$6,304 --$9,844 $712.40 plus 25% --$6,304
$9,844 --$18,050 $1,597.40 plus 28% --$9,844
$18,050 --$31,725 $3,895.08 plus 33% --$18,050
$31,725 $8,407.83 plus 35% --$31,725
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TABLE 5--QUARTERLY Payroll Period
(a) SINGLE person (including head of household)--
If the amount of wages (after
subtracting withholding The amount of income tax
allowances) is: to withhold is:
Not over $1,795 $0
Over-- But not over-- of excess over--
$1,795 --$2,600 10% --$1,795
$2,600 --$9,050 $80.50 plus 15% --$2,600
$9,050 --$16,633 $1,048.00 plus 25% --$9,050
$16,633 --$43,400 $2,943.75 plus 28% --$16,633
$43,400 --$93,750 $10,438.51 plus 33% --$43,400
$93,750 $27,054.01 plus 35% --$93,750
(b) MARRIED person--
If the amount of wages (after
subtracting withholding The amount of income
allowances) is: tax to withhold is:
Not over $3,938 $0
Over-- But not over-- of excess over--
$3,938 --$6,113 10% --$3,938
$6,113 --$18,913 $217.50 plus 15% --$6,113
$18,913 --$29,533 $2,137.50 plus 25% --$18,913
$29,533 --$54,150 $4,792.50 plus 28% --$29,533
$54,150 --$95,175 $11,685.26 plus 33% --$54,150
$95,175 $25,223.51 plus 35% --$95,175
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TABLE 6--SEMIANNUAL Payroll Period
(a) SINGLE person (including head of household)--
If the amount of wages (after
subtracting withholding The amount of income tax
allowances) is: to withhold is:
Not over $3,590 $0
Over-- But not over-- of excess over--
$3,590 --$5,200 10% --$3,590
$5,200 --$18,100 $161.00 plus 15% --$5,200
$18,100 --$33,265 $2,096.00 plus 25% --$18,100
$33,265 --$86,800 $5,887.25 plus 28% --$33,265
$86,800 --$187,500 $20,877.05 plus 33% --$86,800
$187,500 $54,108.05 plus 35% --$187,500
(b) MARRIED person--
If the amount of wages (after
subtracting withholding The amount of income
allowances) is: tax to withhold is:
Not over $7,875 $0
Over-- But not over-- of excess over--
$7,875 --$12,225 10% --$7,875
$12,225 --$37,825 $435.00 plus 15% --$12,225
$37,825 --$59,065 $4,275.00 plus 25% --$37,825
$59,065 --$108,300 $9,585.00 plus 28% --$59,065
$108,300 --$190,350 $23,370.80 plus 33% --$108,300
$190,350 $50,447.30 plus 35% --$190,350
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TABLE 7--ANNUAL Payroll Period
(a) SINGLE person (including head of household)--
If the amount of wages (after
subtracting withholding The amount of income tax
allowances) is: to withhold is:
Not over $7,180 $0
Over-- But not over-- of excess over--
$7,180 --$10,400 10% --$7,180
$10,400 --$36,200 $322.00 plus 15% --$10,400
$36,200 --$66,530 $4,192.00 plus 25% --$36,200
$66,530 --$173,600 $11,774.50 plus 28% --$66,530
$173,600 --$375,000 $41,754.10 plus 33% --$173,600
$375,000 $108,216.10 plus 35% --$375,000
(b) MARRIED person--
If the amount of wages (after
subtracting withholding The amount of income
allowances) is: tax to withhold is:
Not over $15,750 $0
Over-- But not over-- of excess over--
$15,750 --$24,450 10% --$15,750
$24,450 --$75,650 $870.00 plus 15% --$24,450
$75,650 --$118,130 $8,550.00 plus 25% --$75,650
$118,130 --$216,600 $19,170.00 plus 28% --$118,130
$216,600 --$380,700 $46,741.60 plus 33% --$216,600
$380,700 $100,894.60 plus 35% --$380,700
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TABLE 8--DAILY or MISCELLANEOUS Payroll Period
(a) SINGLE person (including head of household)--
If the amount of wages (after
subtracting withholding
allowances) divided by the
number of days in the The amount of income tax
payroll period is: to withhold per day is:
Not over $27.60 $0
Over-- But not over-- of excess over--
$27.60 --$40.00 10% --$27.60
$40.00 --$139.20 $1.24 plus 15% --$40.00
$139.20 --$255.90 $16.12 plus 25% --$139.20
$255.90 --$667.70 $45.30 plus 28% --$255.90
$667.70 --$1,442.30 $160.60 plus 33% --$667.70
$1,442.30 $416.22 plus 35% --$1,442.30
(b) MARRIED person--
If the amount of wages (after
subtracting withholding
allowances) divided by the
number of days in the The amount of income
payroll period is: tax to withhold per day is:
Not over $60.60 $0
Over-- But not over-- of excess over--
$60.60 --$94.00 10% --$60.60
$94.00 --$291.00 $3.34 plus 15% --$94.00
$291.00 --$454.30 $32.89 plus 25% --$291.00
$454.30 --$833.10 $73.72 plus 28% --$454.30
$833.10 --$1,464.20 $179.78 plus 33% --$833.10
$1,464.20 $388.04 plus 35% --$1,464.20
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SINGLE Persons--WEEKLY Payroll Period
(For Wages Paid Through December 2009)
--------------------------------------------------------------
If the wages And the number of withholding allowances
are-- claimed is--
--------------------------------------------------------------
At But
least less 0 1 2 3 4 5 6 7
than ----------------------------------------------
The amount of income tax to be withheld is--
--------------------------------------------------------------
$0 $145 $0 $0 $0 $0 $0 $0 $0 $0
145 150 1 0 0 0 0 0 0 0
150 155 1 0 0 0 0 0 0 0
155 160 2 0 0 0 0 0 0 0
160 165 2 0 0 0 0 0 0 0
165 170 3 0 0 0 0 0 0 0
170 175 3 0 0 0 0 0 0 0
175 180 4 0 0 0 0 0 0 0
180 185 4 0 0 0 0 0 0 0
185 190 5 0 0 0 0 0 0 0
190 195 5 0 0 0 0 0 0 0
195 200 6 0 0 0 0 0 0 0
200 210 7 0 0 0 0 0 0 0
210 220 8 1 0 0 0 0 0 0
220 230 10 2 0 0 0 0 0 0
230 240 11 3 0 0 0 0 0 0
240 250 13 4 0 0 0 0 0 0
250 260 14 5 0 0 0 0 0 0
260 270 16 6 0 0 0 0 0 0
270 280 17 7 0 0 0 0 0 0
280 290 19 8 1 0 0 0 0 0
290 300 20 10 2 0 0 0 0 0
300 310 22 11 3 0 0 0 0 0
310 320 23 13 4 0 0 0 0 0
320 330 25 14 5 0 0 0 0 0
330 340 26 16 6 0 0 0 0 0
340 350 28 17 7 0 0 0 0 0
350 360 29 19 8 1 0 0 0 0
360 370 31 20 10 2 0 0 0 0
370 380 32 22 11 3 0 0 0 0
380 390 34 23 13 4 0 0 0 0
390 400 35 25 14 5 0 0 0 0
400 410 37 26 16 6 0 0 0 0
410 420 38 28 17 7 0 0 0 0
420 430 40 29 19 8 1 0 0 0
430 440 41 31 20 10 2 0 0 0
440 450 43 32 22 11 3 0 0 0
450 460 44 34 23 13 4 0 0 0
460 470 46 35 25 14 5 0 0 0
470 480 47 37 26 16 6 0 0 0
480 490 49 38 28 17 7 0 0 0
490 500 50 40 29 19 8 1 0 0
500 510 52 41 31 20 10 2 0 0
510 520 53 43 32 22 11 3 0 0
520 530 55 44 34 23 13 4 0 0
530 540 56 46 35 25 14 5 0 0
540 550 58 47 37 26 16 6 0 0
550 560 59 49 38 28 17 7 0 0
560 570 61 50 40 29 19 8 1 0
570 580 62 52 41 31 20 10 2 0
580 590 64 53 43 32 22 11 3 0
590 600 65 55 44 34 23 13 4 0
600 610 67 56 46 35 25 14 5 0
610 620 68 58 47 37 26 16 6 0
620 630 70 59 49 38 28 17 7 0
630 640 71 61 50 40 29 19 8 1
640 650 73 62 52 41 31 20 10 2
650 660 74 64 53 43 32 22 11 3
660 670 76 65 55 44 34 23 13 4
670 680 77 67 56 46 35 25 14 5
680 690 79 68 58 47 37 26 16 6
690 700 80 70 59 49 38 28 17 7
700 710 83 71 61 50 40 29 19 8
710 720 85 73 62 52 41 31 20 10
720 730 88 74 64 53 43 32 22 11
730 740 90 76 65 55 44 34 23 13
740 750 93 77 67 56 46 35 25 14
750 760 95 79 68 58 47 37 26 16
760 770 98 80 70 59 49 38 28 17
770 780 100 83 71 61 50 40 29 19
780 790 103 85 73 62 52 41 31 20
790 800 105 88 74 64 53 43 32 22
800 810 108 90 76 65 55 44 34 23
810 820 110 93 77 67 56 46 35 25
820 830 113 95 79 68 58 47 37 26
830 840 115 98 80 70 59 49 38 28
840 850 118 100 83 71 61 50 40 29
850 860 120 103 85 73 62 52 41 31
860 870 123 105 88 74 64 53 43 32
870 880 125 108 90 76 65 55 44 34
880 890 128 110 93 77 67 56 46 35
890 900 130 113 95 79 68 58 47 37
900 910 133 115 98 80 70 59 49 38
910 920 135 118 100 83 71 61 50 40
920 930 138 120 103 85 73 62 52 41
930 940 140 123 105 88 74 64 53 43
940 950 143 125 108 90 76 65 55 44
950 960 145 128 110 93 77 67 56 46
960 970 148 130 113 95 79 68 58 47
970 980 150 133 115 98 80 70 59 49
980 990 153 135 118 100 83 71 61 50
990 1,000 155 138 120 103 85 73 62 52
1,000 1,010 158 140 123 105 88 74 64 53
1,010 1,020 160 143 125 108 90 76 65 55
1,020 1,030 163 145 128 110 93 77 67 56
1,030 1,040 165 148 130 113 95 79 68 58
1,040 1,050 168 150 133 115 98 80 70 59
1,050 1,060 170 153 135 118 100 83 71 61
1,060 1,070 173 155 138 120 103 85 73 62
1,070 1,080 175 158 140 123 105 88 74 64
1,080 1,090 178 160 143 125 108 90 76 65
1,090 1,100 180 163 145 128 110 93 77 67
1,100 1,110 183 165 148 130 113 95 79 68
1,110 1,120 185 168 150 133 115 98 80 70
1,120 1,130 188 170 153 135 118 100 83 71
1,130 1,140 190 173 155 138 120 103 85 73
1,140 1,150 193 175 158 140 123 105 88 74
1,150 1,160 195 178 160 143 125 108 90 76
1,160 1,170 198 180 163 145 128 110 93 77
1,170 1,180 200 183 165 148 130 113 95 79
1,180 1,190 203 185 168 150 133 115 98 80
1,190 1,200 205 188 170 153 135 118 100 82
1,200 1,210 208 190 173 155 138 120 103 85
1,210 1,220 210 193 175 158 140 123 105 87
1,220 1,230 213 195 178 160 143 125 108 90
1,230 1,240 215 198 180 163 145 128 110 92
1,240 1,250 218 200 183 165 148 130 113 95
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[Table Continued]
--------------------------------
If the wages And the number
are-- of withholding
allowances
claimed is--
--------------------------------
At But
least less 8 9 10
than ----------------
The amount of
income tax to
be withheld
is--
--------------------------------
$0 $145 $0 $0 $0
145 150 0 0 0
150 155 0 0 0
155 160 0 0 0
160 165 0 0 0
165 170 0 0 0
170 175 0 0 0
175 180 0 0 0
180 185 0 0 0
185 190 0 0 0
190 195 0 0 0
195 200 0 0 0
200 210 0 0 0
210 220 0 0 0
220 230 0 0 0
230 240 0 0 0
240 250 0 0 0
250 260 0 0 0
260 270 0 0 0
270 280 0 0 0
280 290 0 0 0
290 300 0 0 0
300 310 0 0 0
310 320 0 0 0
320 330 0 0 0
330 340 0 0 0
340 350 0 0 0
350 360 0 0 0
360 370 0 0 0
370 380 0 0 0
380 390 0 0 0
390 400 0 0 0
400 410 0 0 0
410 420 0 0 0
420 430 0 0 0
430 440 0 0 0
440 450 0 0 0
450 460 0 0 0
460 470 0 0 0
470 480 0 0 0
480 490 0 0 0
490 500 0 0 0
500 510 0 0 0
510 520 0 0 0
520 530 0 0 0
530 540 0 0 0
540 550 0 0 0
550 560 0 0 0
560 570 0 0 0
570 580 0 0 0
580 590 0 0 0
590 600 0 0 0
600 610 0 0 0
610 620 0 0 0
620 630 0 0 0
630 640 0 0 0
640 650 0 0 0
650 660 0 0 0
660 670 0 0 0
670 680 0 0 0
680 690 0 0 0
690 700 0 0 0
700 710 1 0 0
710 720 2 0 0
720 730 3 0 0
730 740 4 0 0
740 750 5 0 0
750 760 6 0 0
760 770 7 0 0
770 780 8 1 0
780 790 10 2 0
790 800 11 3 0
800 810 13 4 0
810 820 14 5 0
820 830 16 6 0
830 840 17 7 0
840 850 19 8 1
850 860 20 10 2
860 870 22 11 3
870 880 23 13 4
880 890 25 14 5
890 900 26 16 6
900 910 28 17 7
910 920 29 19 8
920 930 31 20 10
930 940 32 22 11
940 950 34 23 13
950 960 35 25 14
960 970 37 26 16
970 980 38 28 17
980 990 40 29 19
990 1,000 41 31 20
1,000 1,010 43 32 22
1,010 1,020 44 34 23
1,020 1,030 46 35 25
1,030 1,040 47 37 26
1,040 1,050 49 38 28
1,050 1,060 50 40 29
1,060 1,070 52 41 31
1,070 1,080 53 43 32
1,080 1,090 55 44 34
1,090 1,100 56 46 35
1,100 1,110 58 47 37
1,110 1,120 59 49 38
1,120 1,130 61 50 40
1,130 1,140 62 52 41
1,140 1,150 64 53 43
1,150 1,160 65 55 44
1,160 1,170 67 56 46
1,170 1,180 68 58 47
1,180 1,190 70 59 49
1,190 1,200 71 61 50
1,200 1,210 73 62 52
1,210 1,220 74 64 53
1,220 1,230 76 65 55
1,230 1,240 77 67 56
1,240 1,250 79 68 58
----------------
$1,250 and over Use Table 1(a)
for a SINGLE
person on page
5. Also see the
instructions on
page 3.
--------------------------------
MARRIED Persons--WEEKLY Payroll Period
(For Wages Paid Through December 2009)
--------------------------------------------------------------
If the wages And the number of withholding allowances
are-- claimed is--
--------------------------------------------------------------
At But
least less 0 1 2 3 4 5 6 7
than ----------------------------------------------
The amount of income tax to be withheld is--
--------------------------------------------------------------
$0 $310 $0 $0 $0 $0 $0 $0 $0 $0
310 320 1 0 0 0 0 0 0 0
320 330 2 0 0 0 0 0 0 0
330 340 3 0 0 0 0 0 0 0
340 350 4 0 0 0 0 0 0 0
350 360 5 0 0 0 0 0 0 0
360 370 6 0 0 0 0 0 0 0
370 380 7 0 0 0 0 0 0 0
380 390 8 1 0 0 0 0 0 0
390 400 9 2 0 0 0 0 0 0
400 410 10 3 0 0 0 0 0 0
410 420 11 4 0 0 0 0 0 0
420 430 12 5 0 0 0 0 0 0
430 440 13 6 0 0 0 0 0 0
440 450 14 7 0 0 0 0 0 0
450 460 15 8 1 0 0 0 0 0
460 470 16 9 2 0 0 0 0 0
470 480 17 10 3 0 0 0 0 0
480 490 19 11 4 0 0 0 0 0
490 500 20 12 5 0 0 0 0 0
500 510 22 13 6 0 0 0 0 0
510 520 23 14 7 0 0 0 0 0
520 530 25 15 8 1 0 0 0 0
530 540 26 16 9 2 0 0 0 0
540 550 28 17 10 3 0 0 0 0
550 560 29 19 11 4 0 0 0 0
560 570 31 20 12 5 0 0 0 0
570 580 32 22 13 6 0 0 0 0
580 590 34 23 14 7 0 0 0 0
590 600 35 25 15 8 1 0 0 0
600 610 37 26 16 9 2 0 0 0
610 620 38 28 17 10 3 0 0 0
620 630 40 29 19 11 4 0 0 0
630 640 41 31 20 12 5 0 0 0
640 650 43 32 22 13 6 0 0 0
650 660 44 34 23 14 7 0 0 0
660 670 46 35 25 15 8 1 0 0
670 680 47 37 26 16 9 2 0 0
680 690 49 38 28 17 10 3 0 0
690 700 50 40 29 19 11 4 0 0
700 710 52 41 31 20 12 5 0 0
710 720 53 43 32 22 13 6 0 0
720 730 55 44 34 23 14 7 0 0
730 740 56 46 35 25 15 8 1 0
740 750 58 47 37 26 16 9 2 0
750 760 59 49 38 28 17 10 3 0
760 770 61 50 40 29 19 11 4 0
770 780 62 52 41 31 20 12 5 0
780 790 64 53 43 32 22 13 6 0
790 800 65 55 44 34 23 14 7 0
800 810 67 56 46 35 25 15 8 1
810 820 68 58 47 37 26 16 9 2
820 830 70 59 49 38 28 17 10 3
830 840 71 61 50 40 29 19 11 4
840 850 73 62 52 41 31 20 12 5
850 860 74 64 53 43 32 22 13 6
860 870 76 65 55 44 34 23 14 7
870 880 77 67 56 46 35 25 15 8
880 890 79 68 58 47 37 26 16 9
890 900 80 70 59 49 38 28 17 10
900 910 82 71 61 50 40 29 19 11
910 920 83 73 62 52 41 31 20 12
920 930 85 74 64 53 43 32 22 13
930 940 86 76 65 55 44 34 23 14
940 950 88 77 67 56 46 35 25 15
950 960 89 79 68 58 47 37 26 16
960 970 91 80 70 59 49 38 28 17
970 980 92 82 71 61 50 40 29 19
980 990 94 83 73 62 52 41 31 20
990 1,000 95 85 74 64 53 43 32 22
1,000 1,010 97 86 76 65 55 44 34 23
1,010 1,020 98 88 77 67 56 46 35 25
1,020 1,030 100 89 79 68 58 47 37 26
1,030 1,040 101 91 80 70 59 49 38 28
1,040 1,050 103 92 82 71 61 50 40 29
1,050 1,060 104 94 83 73 62 52 41 31
1,060 1,070 106 95 85 74 64 53 43 32
1,070 1,080 107 97 86 76 65 55 44 34
1,080 1,090 109 98 88 77 67 56 46 35
1,090 1,100 110 100 89 79 68 58 47 37
1,100 1,110 112 101 91 80 70 59 49 38
1,110 1,120 113 103 92 82 71 61 50 40
1,120 1,130 115 104 94 83 73 62 52 41
1,130 1,140 116 106 95 85 74 64 53 43
1,140 1,150 118 107 97 86 76 65 55 44
1,150 1,160 119 109 98 88 77 67 56 46
1,160 1,170 121 110 100 89 79 68 58 47
1,170 1,180 122 112 101 91 80 70 59 49
1,180 1,190 124 113 103 92 82 71 61 50
1,190 1,200 125 115 104 94 83 73 62 52
1,200 1,210 127 116 106 95 85 74 64 53
1,210 1,220 128 118 107 97 86 76 65 55
1,220 1,230 130 119 109 98 88 77 67 56
1,230 1,240 131 121 110 100 89 79 68 58
1,240 1,250 133 122 112 101 91 80 70 59
1,250 1,260 134 124 113 103 92 82 71 61
1,260 1,270 136 125 115 104 94 83 73 62
1,270 1,280 137 127 116 106 95 85 74 64
1,280 1,290 139 128 118 107 97 86 76 65
1,290 1,300 140 130 119 109 98 88 77 67
1,300 1,310 142 131 121 110 100 89 79 68
1,310 1,320 143 133 122 112 101 91 80 70
1,320 1,330 145 134 124 113 103 92 82 71
1,330 1,340 146 136 125 115 104 94 83 73
1,340 1,350 148 137 127 116 106 95 85 74
1,350 1,360 149 139 128 118 107 97 86 76
1,360 1,370 151 140 130 119 109 98 88 77
1,370 1,380 152 142 131 121 110 100 89 79
1,380 1,390 154 143 133 122 112 101 91 80
1,390 1,400 155 145 134 124 113 103 92 82
--------------------------------------------------------------
[Table Continued]
--------------------------------
If the wages And the number
are-- of withholding
allowances
claimed is--
--------------------------------
At But
least less 8 9 10
than ----------------
The amount of
income tax to
be withheld
is--
--------------------------------
$0 $310 $0 $0 $0
310 320 0 0 0
320 330 0 0 0
330 340 0 0 0
340 350 0 0 0
350 360 0 0 0
360 370 0 0 0
370 380 0 0 0
380 390 0 0 0
390 400 0 0 0
400 410 0 0 0
410 420 0 0 0
420 430 0 0 0
430 440 0 0 0
440 450 0 0 0
450 460 0 0 0
460 470 0 0 0
470 480 0 0 0
480 490 0 0 0
490 500 0 0 0
500 510 0 0 0
510 520 0 0 0
520 530 0 0 0
530 540 0 0 0
540 550 0 0 0
550 560 0 0 0
560 570 0 0 0
570 580 0 0 0
580 590 0 0 0
590 600 0 0 0
600 610 0 0 0
610 620 0 0 0
620 630 0 0 0
630 640 0 0 0
640 650 0 0 0
650 660 0 0 0
660 670 0 0 0
670 680 0 0 0
680 690 0 0 0
690 700 0 0 0
700 710 0 0 0
710 720 0 0 0
720 730 0 0 0
730 740 0 0 0
740 750 0 0 0
750 760 0 0 0
760 770 0 0 0
770 780 0 0 0
780 790 0 0 0
790 800 0 0 0
800 810 0 0 0
810 820 0 0 0
820 830 0 0 0
830 840 0 0 0
840 850 0 0 0
850 860 0 0 0
860 870 0 0 0
870 880 1 0 0
880 890 2 0 0
890 900 3 0 0
900 910 4 0 0
910 920 5 0 0
920 930 6 0 0
930 940 7 0 0
940 950 8 1 0
950 960 9 2 0
960 970 10 3 0
970 980 11 4 0
980 990 12 5 0
990 1,000 13 6 0
1,000 1,010 14 7 0
1,010 1,020 15 8 1
1,020 1,030 16 9 2
1,030 1,040 17 10 3
1,040 1,050 19 11 4
1,050 1,060 20 12 5
1,060 1,070 22 13 6
1,070 1,080 23 14 7
1,080 1,090 25 15 8
1,090 1,100 26 16 9
1,100 1,110 28 17 10
1,110 1,120 29 19 11
1,120 1,130 31 20 12
1,130 1,140 32 22 13
1,140 1,150 34 23 14
1,150 1,160 35 25 15
1,160 1,170 37 26 16
1,170 1,180 38 28 17
1,180 1,190 40 29 19
1,190 1,200 41 31 20
1,200 1,210 43 32 22
1,210 1,220 44 34 23
1,220 1,230 46 35 25
1,230 1,240 47 37 26
1,240 1,250 49 38 28
1,250 1,260 50 40 29
1,260 1,270 52 41 31
1,270 1,280 53 43 32
1,280 1,290 55 44 34
1,290 1,300 56 46 35
1,300 1,310 58 47 37
1,310 1,320 59 49 38
1,320 1,330 61 50 40
1,330 1,340 62 52 41
1,340 1,350 64 53 43
1,350 1,360 65 55 44
1,360 1,370 67 56 46
1,370 1,380 68 58 47
1,380 1,390 70 59 49
1,390 1,400 71 61 50
----------------
$1,400 and over Use Table 1(b)
for a MARRIED
person on page
5. Also see the
instructions on
page 3.
--------------------------------
SINGLE Persons--BIWEEKLY Payroll Period
(For Wages Paid Through December 2009)
--------------------------------------------------------------
If the wages And the number of withholding allowances
are-- claimed is--
--------------------------------------------------------------
At But
least less 0 1 2 3 4 5 6 7
than ----------------------------------------------
The amount of income tax to be withheld is--
--------------------------------------------------------------
$0 $280 $0 $0 $0 $0 $0 $0 $0 $0
280 290 1 0 0 0 0 0 0 0
290 300 2 0 0 0 0 0 0 0
300 310 3 0 0 0 0 0 0 0
310 320 4 0 0 0 0 0 0 0
320 330 5 0 0 0 0 0 0 0
330 340 6 0 0 0 0 0 0 0
340 350 7 0 0 0 0 0 0 0
350 360 8 0 0 0 0 0 0 0
360 370 9 0 0 0 0 0 0 0
370 380 10 0 0 0 0 0 0 0
380 390 11 0 0 0 0 0 0 0
390 400 12 0 0 0 0 0 0 0
400 410 13 0 0 0 0 0 0 0
410 420 15 0 0 0 0 0 0 0
420 430 16 1 0 0 0 0 0 0
430 440 18 2 0 0 0 0 0 0
440 450 19 3 0 0 0 0 0 0
450 460 21 4 0 0 0 0 0 0
460 470 22 5 0 0 0 0 0 0
470 480 24 6 0 0 0 0 0 0
480 490 25 7 0 0 0 0 0 0
490 500 27 8 0 0 0 0 0 0
500 520 29 9 0 0 0 0 0 0
520 540 32 11 0 0 0 0 0 0
540 560 35 14 0 0 0 0 0 0
560 580 38 17 1 0 0 0 0 0
580 600 41 20 3 0 0 0 0 0
600 620 44 23 5 0 0 0 0 0
620 640 47 26 7 0 0 0 0 0
640 660 50 29 9 0 0 0 0 0
660 680 53 32 11 0 0 0 0 0
680 700 56 35 14 0 0 0 0 0
700 720 59 38 17 1 0 0 0 0
720 740 62 41 20 3 0 0 0 0
740 760 65 44 23 5 0 0 0 0
760 780 68 47 26 7 0 0 0 0
780 800 71 50 29 9 0 0 0 0
800 820 74 53 32 11 0 0 0 0
820 840 77 56 35 14 0 0 0 0
840 860 80 59 38 17 1 0 0 0
860 880 83 62 41 20 3 0 0 0
880 900 86 65 44 23 5 0 0 0
900 920 89 68 47 26 7 0 0 0
920 940 92 71 50 29 9 0 0 0
940 960 95 74 53 32 11 0 0 0
960 980 98 77 56 35 14 0 0 0
980 1,000 101 80 59 38 17 1 0 0
1,000 1,020 104 83 62 41 20 3 0 0
1,020 1,040 107 86 65 44 23 5 0 0
1,040 1,060 110 89 68 47 26 7 0 0
1,060 1,080 113 92 71 50 29 9 0 0
1,080 1,100 116 95 74 53 32 11 0 0
1,100 1,120 119 98 77 56 35 14 0 0
1,120 1,140 122 101 80 59 38 17 1 0
1,140 1,160 125 104 83 62 41 20 3 0
1,160 1,180 128 107 86 65 44 23 5 0
1,180 1,200 131 110 89 68 47 26 7 0
1,200 1,220 134 113 92 71 50 29 9 0
1,220 1,240 137 116 95 74 53 32 11 0
1,240 1,260 140 119 98 77 56 35 14 0
1,260 1,280 143 122 101 80 59 38 17 1
1,280 1,300 146 125 104 83 62 41 20 3
1,300 1,320 149 128 107 86 65 44 23 5
1,320 1,340 152 131 110 89 68 47 26 7
1,340 1,360 155 134 113 92 71 50 29 9
1,360 1,380 158 137 116 95 74 53 32 11
1,380 1,400 161 140 119 98 77 56 35 13
1,400 1,420 166 143 122 101 80 59 38 16
1,420 1,440 171 146 125 104 83 62 41 19
1,440 1,460 176 149 128 107 86 65 44 22
1,460 1,480 181 152 131 110 89 68 47 25
1,480 1,500 186 155 134 113 92 71 50 28
1,500 1,520 191 158 137 116 95 74 53 31
1,520 1,540 196 161 140 119 98 77 56 34
1,540 1,560 201 166 143 122 101 80 59 37
1,560 1,580 206 171 146 125 104 83 62 40
1,580 1,600 211 176 149 128 107 86 65 43
1,600 1,620 216 181 152 131 110 89 68 46
1,620 1,640 221 186 155 134 113 92 71 49
1,640 1,660 226 191 158 137 116 95 74 52
1,660 1,680 231 196 161 140 119 98 77 55
1,680 1,700 236 201 165 143 122 101 80 58
1,700 1,720 241 206 170 146 125 104 83 61
1,720 1,740 246 211 175 149 128 107 86 64
1,740 1,760 251 216 180 152 131 110 89 67
1,760 1,780 256 221 185 155 134 113 92 70
1,780 1,800 261 226 190 158 137 116 95 73
1,800 1,820 266 231 195 161 140 119 98 76
1,820 1,840 271 236 200 165 143 122 101 79
1,840 1,860 276 241 205 170 146 125 104 82
1,860 1,880 281 246 210 175 149 128 107 85
1,880 1,900 286 251 215 180 152 131 110 88
1,900 1,920 291 256 220 185 155 134 113 91
1,920 1,940 296 261 225 190 158 137 116 94
1,940 1,960 301 266 230 195 161 140 119 97
1,960 1,980 306 271 235 200 165 143 122 100
1,980 2,000 311 276 240 205 170 146 125 103
2,000 2,020 316 281 245 210 175 149 128 106
2,020 2,040 321 286 250 215 180 152 131 109
2,040 2,060 326 291 255 220 185 155 134 112
2,060 2,080 331 296 260 225 190 158 137 115
2,080 2,100 336 301 265 230 195 161 140 118
--------------------------------------------------------------
[Table Continued]
--------------------------------
If the wages And the number
are-- of withholding
allowances
claimed is--
--------------------------------
At But
least less 8 9 10
than ----------------
The amount of
income tax to
be withheld
is--
--------------------------------
$0 $280 $0 $0 $0
280 290 0 0 0
290 300 0 0 0
300 310 0 0 0
310 320 0 0 0
320 330 0 0 0
330 340 0 0 0
340 350 0 0 0
350 360 0 0 0
360 370 0 0 0
370 380 0 0 0
380 390 0 0 0
390 400 0 0 0
400 410 0 0 0
410 420 0 0 0
420 430 0 0 0
430 440 0 0 0
440 450 0 0 0
450 460 0 0 0
460 470 0 0 0
470 480 0 0 0
480 490 0 0 0
490 500 0 0 0
500 520 0 0 0
520 540 0 0 0
540 560 0 0 0
560 580 0 0 0
580 600 0 0 0
600 620 0 0 0
620 640 0 0 0
640 660 0 0 0
660 680 0 0 0
680 700 0 0 0
700 720 0 0 0
720 740 0 0 0
740 760 0 0 0
760 780 0 0 0
780 800 0 0 0
800 820 0 0 0
820 840 0 0 0
840 860 0 0 0
860 880 0 0 0
880 900 0 0 0
900 920 0 0 0
920 940 0 0 0
940 960 0 0 0
960 980 0 0 0
980 1,000 0 0 0
1,000 1,020 0 0 0
1,020 1,040 0 0 0
1,040 1,060 0 0 0
1,060 1,080 0 0 0
1,080 1,100 0 0 0
1,100 1,120 0 0 0
1,120 1,140 0 0 0
1,140 1,160 0 0 0
1,160 1,180 0 0 0
1,180 1,200 0 0 0
1,200 1,220 0 0 0
1,220 1,240 0 0 0
1,240 1,260 0 0 0
1,260 1,280 0 0 0
1,280 1,300 0 0 0
1,300 1,320 0 0 0
1,320 1,340 0 0 0
1,340 1,360 0 0 0
1,360 1,380 0 0 0
1,380 1,400 0 0 0
1,400 1,420 1 0 0
1,420 1,440 3 0 0
1,440 1,460 5 0 0
1,460 1,480 7 0 0
1,480 1,500 9 0 0
1,500 1,520 11 0 0
1,520 1,540 13 0 0
1,540 1,560 16 1 0
1,560 1,580 19 3 0
1,580 1,600 22 5 0
1,600 1,620 25 7 0
1,620 1,640 28 9 0
1,640 1,660 31 11 0
1,660 1,680 34 13 0
1,680 1,700 37 16 1
1,700 1,720 40 19 3
1,720 1,740 43 22 5
1,740 1,760 46 25 7
1,760 1,780 49 28 9
1,780 1,800 52 31 11
1,800 1,820 55 34 13
1,820 1,840 58 37 16
1,840 1,860 61 40 19
1,860 1,880 64 43 22
1,880 1,900 67 46 25
1,900 1,920 70 49 28
1,920 1,940 73 52 31
1,940 1,960 76 55 34
1,960 1,980 79 58 37
1,980 2,000 82 61 40
2,000 2,020 85 64 43
2,020 2,040 88 67 46
2,040 2,060 91 70 49
2,060 2,080 94 73 52
2,080 2,100 97 76 55
----------------
$2,100 and over Use Table 2(a)
for a SINGLE
person on page
5. Also see the
instructions on
page 3.
--------------------------------
MARRIED Persons--BIWEEKLY Payroll Period
(For Wages Paid Through December 2009)
--------------------------------------------------------------
If the wages And the number of withholding allowances
are-- claimed is--
--------------------------------------------------------------
At But
least less 0 1 2 3 4 5 6 7
than ----------------------------------------------
The amount of income tax to be withheld is--
--------------------------------------------------------------
$0 $620 $0 $0 $0 $0 $0 $0 $0 $0
620 640 2 0 0 0 0 0 0 0
640 660 4 0 0 0 0 0 0 0
660 680 6 0 0 0 0 0 0 0
680 700 8 0 0 0 0 0 0 0
700 720 10 0 0 0 0 0 0 0
720 740 12 0 0 0 0 0 0 0
740 760 14 0 0 0 0 0 0 0
760 780 16 2 0 0 0 0 0 0
780 800 18 4 0 0 0 0 0 0
800 820 20 6 0 0 0 0 0 0
820 840 22 8 0 0 0 0 0 0
840 860 24 10 0 0 0 0 0 0
860 880 26 12 0 0 0 0 0 0
880 900 28 14 0 0 0 0 0 0
900 920 30 16 2 0 0 0 0 0
920 940 32 18 4 0 0 0 0 0
940 960 35 20 6 0 0 0 0 0
960 980 38 22 8 0 0 0 0 0
980 1,000 41 24 10 0 0 0 0 0
1,000 1,020 44 26 12 0 0 0 0 0
1,020 1,040 47 28 14 0 0 0 0 0
1,040 1,060 50 30 16 2 0 0 0 0
1,060 1,080 53 32 18 4 0 0 0 0
1,080 1,100 56 35 20 6 0 0 0 0
1,100 1,120 59 38 22 8 0 0 0 0
1,120 1,140 62 41 24 10 0 0 0 0
1,140 1,160 65 44 26 12 0 0 0 0
1,160 1,180 68 47 28 14 0 0 0 0
1,180 1,200 71 50 30 16 2 0 0 0
1,200 1,220 74 53 32 18 4 0 0 0
1,220 1,240 77 56 35 20 6 0 0 0
1,240 1,260 80 59 38 22 8 0 0 0
1,260 1,280 83 62 41 24 10 0 0 0
1,280 1,300 86 65 44 26 12 0 0 0
1,300 1,320 89 68 47 28 14 0 0 0
1,320 1,340 92 71 50 30 16 2 0 0
1,340 1,360 95 74 53 32 18 4 0 0
1,360 1,380 98 77 56 35 20 6 0 0
1,380 1,400 101 80 59 38 22 8 0 0
1,400 1,420 104 83 62 41 24 10 0 0
1,420 1,440 107 86 65 44 26 12 0 0
1,440 1,460 110 89 68 47 28 14 0 0
1,460 1,480 113 92 71 50 30 16 2 0
1,480 1,500 116 95 74 53 32 18 4 0
1,500 1,520 119 98 77 56 35 20 6 0
1,520 1,540 122 101 80 59 38 22 8 0
1,540 1,560 125 104 83 62 41 24 10 0
1,560 1,580 128 107 86 65 44 26 12 0
1,580 1,600 131 110 89 68 47 28 14 0
1,600 1,620 134 113 92 71 50 30 16 2
1,620 1,640 137 116 95 74 53 32 18 4
1,640 1,660 140 119 98 77 56 35 20 6
1,660 1,680 143 122 101 80 59 38 22 8
1,680 1,700 146 125 104 83 62 41 24 10
1,700 1,720 149 128 107 86 65 44 26 12
1,720 1,740 152 131 110 89 68 47 28 14
1,740 1,760 155 134 113 92 71 50 30 16
1,760 1,780 158 137 116 95 74 53 32 18
1,780 1,800 161 140 119 98 77 56 35 20
1,800 1,820 164 143 122 101 80 59 38 22
1,820 1,840 167 146 125 104 83 62 41 24
1,840 1,860 170 149 128 107 86 65 44 26
1,860 1,880 173 152 131 110 89 68 47 28
1,880 1,900 176 155 134 113 92 71 50 30
1,900 1,920 179 158 137 116 95 74 53 32
1,920 1,940 182 161 140 119 98 77 56 35
1,940 1,960 185 164 143 122 101 80 59 38
1,960 1,980 188 167 146 125 104 83 62 41
1,980 2,000 191 170 149 128 107 86 65 44
2,000 2,020 194 173 152 131 110 89 68 47
2,020 2,040 197 176 155 134 113 92 71 50
2,040 2,060 200 179 158 137 116 95 74 53
2,060 2,080 203 182 161 140 119 98 77 56
2,080 2,100 206 185 164 143 122 101 80 59
2,100 2,120 209 188 167 146 125 104 83 62
2,120 2,140 212 191 170 149 128 107 86 65
2,140 2,160 215 194 173 152 131 110 89 68
2,160 2,180 218 197 176 155 134 113 92 71
2,180 2,200 221 200 179 158 137 116 95 74
2,200 2,220 224 203 182 161 140 119 98 77
2,220 2,240 227 206 185 164 143 122 101 80
2,240 2,260 230 209 188 167 146 125 104 83
2,260 2,280 233 212 191 170 149 128 107 86
2,280 2,300 236 215 194 173 152 131 110 89
2,300 2,320 239 218 197 176 155 134 113 92
2,320 2,340 242 221 200 179 158 137 116 95
2,340 2,360 245 224 203 182 161 140 119 98
2,360 2,380 248 227 206 185 164 143 122 101
2,380 2,400 251 230 209 188 167 146 125 104
2,400 2,420 254 233 212 191 170 149 128 107
2,420 2,440 257 236 215 194 173 152 131 110
2,440 2,460 260 239 218 197 176 155 134 113
2,460 2,480 263 242 221 200 179 158 137 116
2,480 2,500 266 245 224 203 182 161 140 119
2,500 2,520 269 248 227 206 185 164 143 122
2,520 2,540 272 251 230 209 188 167 146 125
2,540 2,560 275 254 233 212 191 170 149 128
2,560 2,580 278 257 236 215 194 173 152 131
2,580 2,600 281 260 239 218 197 176 155 134
2,600 2,620 284 263 242 221 200 179 158 137
2,620 2,640 287 266 245 224 203 182 161 140
2,640 2,660 290 269 248 227 206 185 164 143
2,660 2,680 293 272 251 230 209 188 167 146
2,680 2,700 296 275 254 233 212 191 170 149
--------------------------------------------------------------
[Table Continued]
--------------------------------
If the wages And the number
are-- of withholding
allowances
claimed is--
--------------------------------
At But
least less 8 9 10
than ----------------
The amount of
income tax to
be withheld
is--
--------------------------------
$0 $620 $0 $0 $0
620 640 0 0 0
640 660 0 0 0
660 680 0 0 0
680 700 0 0 0
700 720 0 0 0
720 740 0 0 0
740 760 0 0 0
760 780 0 0 0
780 800 0 0 0
800 820 0 0 0
820 840 0 0 0
840 860 0 0 0
860 880 0 0 0
880 900 0 0 0
900 920 0 0 0
920 940 0 0 0
940 960 0 0 0
960 980 0 0 0
980 1,000 0 0 0
1,000 1,020 0 0 0
1,020 1,040 0 0 0
1,040 1,060 0 0 0
1,060 1,080 0 0 0
1,080 1,100 0 0 0
1,100 1,120 0 0 0
1,120 1,140 0 0 0
1,140 1,160 0 0 0
1,160 1,180 0 0 0
1,180 1,200 0 0 0
1,200 1,220 0 0 0
1,220 1,240 0 0 0
1,240 1,260 0 0 0
1,260 1,280 0 0 0
1,280 1,300 0 0 0
1,300 1,320 0 0 0
1,320 1,340 0 0 0
1,340 1,360 0 0 0
1,360 1,380 0 0 0
1,380 1,400 0 0 0
1,400 1,420 0 0 0
1,420 1,440 0 0 0
1,440 1,460 0 0 0
1,460 1,480 0 0 0
1,480 1,500 0 0 0
1,500 1,520 0 0 0
1,520 1,540 0 0 0
1,540 1,560 0 0 0
1,560 1,580 0 0 0
1,580 1,600 0 0 0
1,600 1,620 0 0 0
1,620 1,640 0 0 0
1,640 1,660 0 0 0
1,660 1,680 0 0 0
1,680 1,700 0 0 0
1,700 1,720 0 0 0
1,720 1,740 0 0 0
1,740 1,760 2 0 0
1,760 1,780 4 0 0
1,780 1,800 6 0 0
1,800 1,820 8 0 0
1,820 1,840 10 0 0
1,840 1,860 12 0 0
1,860 1,880 14 0 0
1,880 1,900 16 2 0
1,900 1,920 18 4 0
1,920 1,940 20 6 0
1,940 1,960 22 8 0
1,960 1,980 24 10 0
1,980 2,000 26 12 0
2,000 2,020 28 14 0
2,020 2,040 30 16 2
2,040 2,060 32 18 4
2,060 2,080 34 20 6
2,080 2,100 37 22 8
2,100 2,120 40 24 10
2,120 2,140 43 26 12
2,140 2,160 46 28 14
2,160 2,180 49 30 16
2,180 2,200 52 32 18
2,200 2,220 55 34 20
2,220 2,240 58 37 22
2,240 2,260 61 40 24
2,260 2,280 64 43 26
2,280 2,300 67 46 28
2,300 2,320 70 49 30
2,320 2,340 73 52 32
2,340 2,360 76 55 34
2,360 2,380 79 58 37
2,380 2,400 82 61 40
2,400 2,420 85 64 43
2,420 2,440 88 67 46
2,440 2,460 91 70 49
2,460 2,480 94 73 52
2,480 2,500 97 76 55
2,500 2,520 100 79 58
2,520 2,540 103 82 61
2,540 2,560 106 85 64
2,560 2,580 109 88 67
2,580 2,600 112 91 70
2,600 2,620 115 94 73
2,620 2,640 118 97 76
2,640 2,660 121 100 79
2,660 2,680 124 103 82
2,680 2,700 127 106 85
----------------
$2,700 and over Use Table 2(b)
for a MARRIED
person on page
5. Also see the
instructions on
page 3.
--------------------------------
SINGLE Persons--SEMIMONTHLY Payroll Period
(For Wages Paid Through December 2009)
--------------------------------------------------------------
If the wages And the number of withholding allowances
are-- claimed is--
--------------------------------------------------------------
At But
least less 0 1 2 3 4 5 6 7
than ----------------------------------------------
The amount of income tax to be withheld is--
--------------------------------------------------------------
$0 $300 $0 $0 $0 $0 $0 $0 $0 $0
300 310 1 0 0 0 0 0 0 0
310 320 2 0 0 0 0 0 0 0
320 330 3 0 0 0 0 0 0 0
330 340 4 0 0 0 0 0 0 0
340 350 5 0 0 0 0 0 0 0
350 360 6 0 0 0 0 0 0 0
360 370 7 0 0 0 0 0 0 0
370 380 8 0 0 0 0 0 0 0
380 390 9 0 0 0 0 0 0 0
390 400 10 0 0 0 0 0 0 0
400 410 11 0 0 0 0 0 0 0
410 420 12 0 0 0 0 0 0 0
420 430 13 0 0 0 0 0 0 0
430 440 14 0 0 0 0 0 0 0
440 450 15 0 0 0 0 0 0 0
450 460 17 0 0 0 0 0 0 0
460 470 18 1 0 0 0 0 0 0
470 480 20 2 0 0 0 0 0 0
480 490 21 3 0 0 0 0 0 0
490 500 23 4 0 0 0 0 0 0
500 520 25 6 0 0 0 0 0 0
520 540 28 8 0 0 0 0 0 0
540 560 31 10 0 0 0 0 0 0
560 580 34 12 0 0 0 0 0 0
580 600 37 14 0 0 0 0 0 0
600 620 40 17 1 0 0 0 0 0
620 640 43 20 3 0 0 0 0 0
640 660 46 23 5 0 0 0 0 0
660 680 49 26 7 0 0 0 0 0
680 700 52 29 9 0 0 0 0 0
700 720 55 32 11 0 0 0 0 0
720 740 58 35 13 0 0 0 0 0
740 760 61 38 15 0 0 0 0 0
760 780 64 41 18 1 0 0 0 0
780 800 67 44 21 3 0 0 0 0
800 820 70 47 24 5 0 0 0 0
820 840 73 50 27 7 0 0 0 0
840 860 76 53 30 9 0 0 0 0
860 880 79 56 33 11 0 0 0 0
880 900 82 59 36 13 0 0 0 0
900 920 85 62 39 16 0 0 0 0
920 940 88 65 42 19 2 0 0 0
940 960 91 68 45 22 4 0 0 0
960 980 94 71 48 25 6 0 0 0
980 1,000 97 74 51 28 8 0 0 0
1,000 1,020 100 77 54 31 10 0 0 0
1,020 1,040 103 80 57 34 12 0 0 0
1,040 1,060 106 83 60 37 15 0 0 0
1,060 1,080 109 86 63 40 18 1 0 0
1,080 1,100 112 89 66 43 21 3 0 0
1,100 1,120 115 92 69 46 24 5 0 0
1,120 1,140 118 95 72 49 27 7 0 0
1,140 1,160 121 98 75 52 30 9 0 0
1,160 1,180 124 101 78 55 33 11 0 0
1,180 1,200 127 104 81 58 36 13 0 0
1,200 1,220 130 107 84 61 39 16 0 0
1,220 1,240 133 110 87 64 42 19 2 0
1,240 1,260 136 113 90 67 45 22 4 0
1,260 1,280 139 116 93 70 48 25 6 0
1,280 1,300 142 119 96 73 51 28 8 0
1,300 1,320 145 122 99 76 54 31 10 0
1,320 1,340 148 125 102 79 57 34 12 0
1,340 1,360 151 128 105 82 60 37 14 0
1,360 1,380 154 131 108 85 63 40 17 1
1,380 1,400 157 134 111 88 66 43 20 3
1,400 1,420 160 137 114 91 69 46 23 5
1,420 1,440 163 140 117 94 72 49 26 7
1,440 1,460 166 143 120 97 75 52 29 9
1,460 1,480 169 146 123 100 78 55 32 11
1,480 1,500 172 149 126 103 81 58 35 13
1,500 1,520 175 152 129 106 84 61 38 15
1,520 1,540 180 155 132 109 87 64 41 18
1,540 1,560 185 158 135 112 90 67 44 21
1,560 1,580 190 161 138 115 93 70 47 24
1,580 1,600 195 164 141 118 96 73 50 27
1,600 1,620 200 167 144 121 99 76 53 30
1,620 1,640 205 170 147 124 102 79 56 33
1,640 1,660 210 173 150 127 105 82 59 36
1,660 1,680 215 177 153 130 108 85 62 39
1,680 1,700 220 182 156 133 111 88 65 42
1,700 1,720 225 187 159 136 114 91 68 45
1,720 1,740 230 192 162 139 117 94 71 48
1,740 1,760 235 197 165 142 120 97 74 51
1,760 1,780 240 202 168 145 123 100 77 54
1,780 1,800 245 207 171 148 126 103 80 57
1,800 1,820 250 212 174 151 129 106 83 60
1,820 1,840 255 217 179 154 132 109 86 63
1,840 1,860 260 222 184 157 135 112 89 66
1,860 1,880 265 227 189 160 138 115 92 69
1,880 1,900 270 232 194 163 141 118 95 72
1,900 1,920 275 237 199 166 144 121 98 75
1,920 1,940 280 242 204 169 147 124 101 78
1,940 1,960 285 247 209 172 150 127 104 81
1,960 1,980 290 252 214 176 153 130 107 84
1,980 2,000 295 257 219 181 156 133 110 87
2,000 2,020 300 262 224 186 159 136 113 90
2,020 2,040 305 267 229 191 162 139 116 93
2,040 2,060 310 272 234 196 165 142 119 96
2,060 2,080 315 277 239 201 168 145 122 99
2,080 2,100 320 282 244 206 171 148 125 102
2,100 2,120 325 287 249 211 174 151 128 105
2,120 2,140 330 292 254 216 178 154 131 108
--------------------------------------------------------------
[Table Continued]
--------------------------------
If the wages And the number
are-- of withholding
allowances
claimed is--
--------------------------------
At But
least less 8 9 10
than ----------------
The amount of
income tax to
be withheld
is--
--------------------------------
$0 $300 $0 $0 $0
300 310 0 0 0
310 320 0 0 0
320 330 0 0 0
330 340 0 0 0
340 350 0 0 0
350 360 0 0 0
360 370 0 0 0
370 380 0 0 0
380 390 0 0 0
390 400 0 0 0
400 410 0 0 0
410 420 0 0 0
420 430 0 0 0
430 440 0 0 0
440 450 0 0 0
450 460 0 0 0
460 470 0 0 0
470 480 0 0 0
480 490 0 0 0
490 500 0 0 0
500 520 0 0 0
520 540 0 0 0
540 560 0 0 0
560 580 0 0 0
580 600 0 0 0
600 620 0 0 0
620 640 0 0 0
640 660 0 0 0
660 680 0 0 0
680 700 0 0 0
700 720 0 0 0
720 740 0 0 0
740 760 0 0 0
760 780 0 0 0
780 800 0 0 0
800 820 0 0 0
820 840 0 0 0
840 860 0 0 0
860 880 0 0 0
880 900 0 0 0
900 920 0 0 0
920 940 0 0 0
940 960 0 0 0
960 980 0 0 0
980 1,000 0 0 0
1,000 1,020 0 0 0
1,020 1,040 0 0 0
1,040 1,060 0 0 0
1,060 1,080 0 0 0
1,080 1,100 0 0 0
1,100 1,120 0 0 0
1,120 1,140 0 0 0
1,140 1,160 0 0 0
1,160 1,180 0 0 0
1,180 1,200 0 0 0
1,200 1,220 0 0 0
1,220 1,240 0 0 0
1,240 1,260 0 0 0
1,260 1,280 0 0 0
1,280 1,300 0 0 0
1,300 1,320 0 0 0
1,320 1,340 0 0 0
1,340 1,360 0 0 0
1,360 1,380 0 0 0
1,380 1,400 0 0 0
1,400 1,420 0 0 0
1,420 1,440 0 0 0
1,440 1,460 0 0 0
1,460 1,480 0 0 0
1,480 1,500 0 0 0
1,500 1,520 0 0 0
1,520 1,540 1 0 0
1,540 1,560 3 0 0
1,560 1,580 5 0 0
1,580 1,600 7 0 0
1,600 1,620 9 0 0
1,620 1,640 11 0 0
1,640 1,660 13 0 0
1,660 1,680 16 0 0
1,680 1,700 19 2 0
1,700 1,720 22 4 0
1,720 1,740 25 6 0
1,740 1,760 28 8 0
1,760 1,780 31 10 0
1,780 1,800 34 12 0
1,800 1,820 37 15 0
1,820 1,840 40 18 1
1,840 1,860 43 21 3
1,860 1,880 46 24 5
1,880 1,900 49 27 7
1,900 1,920 52 30 9
1,920 1,940 55 33 11
1,940 1,960 58 36 13
1,960 1,980 61 39 16
1,980 2,000 64 42 19
2,000 2,020 67 45 22
2,020 2,040 70 48 25
2,040 2,060 73 51 28
2,060 2,080 76 54 31
2,080 2,100 79 57 34
2,100 2,120 82 60 37
2,120 2,140 85 63 40
----------------
$2,140 and over Use Table 3(a)
for a SINGLE
person on page
5. Also see the
instructions on
page 3.
--------------------------------
MARRIED Persons--SEMIMONTHLY Payroll Period
(For Wages Paid Through December 2009)
--------------------------------------------------------------
If the wages And the number of withholding allowances
are-- claimed is--
--------------------------------------------------------------
At But
least less 0 1 2 3 4 5 6 7
than ----------------------------------------------
The amount of income tax to be withheld is--
--------------------------------------------------------------
$0 $660 $0 $0 $0 $0 $0 $0 $0 $0
660 680 1 0 0 0 0 0 0 0
680 700 3 0 0 0 0 0 0 0
700 720 5 0 0 0 0 0 0 0
720 740 7 0 0 0 0 0 0 0
740 760 9 0 0 0 0 0 0 0
760 780 11 0 0 0 0 0 0 0
780 800 13 0 0 0 0 0 0 0
800 820 15 0 0 0 0 0 0 0
820 840 17 2 0 0 0 0 0 0
840 860 19 4 0 0 0 0 0 0
860 880 21 6 0 0 0 0 0 0
880 900 23 8 0 0 0 0 0 0
900 920 25 10 0 0 0 0 0 0
920 940 27 12 0 0 0 0 0 0
940 960 29 14 0 0 0 0 0 0
960 980 31 16 1 0 0 0 0 0
980 1,000 33 18 3 0 0 0 0 0
1,000 1,020 35 20 5 0 0 0 0 0
1,020 1,040 38 22 7 0 0 0 0 0
1,040 1,060 41 24 9 0 0 0 0 0
1,060 1,080 44 26 11 0 0 0 0 0
1,080 1,100 47 28 13 0 0 0 0 0
1,100 1,120 50 30 15 0 0 0 0 0
1,120 1,140 53 32 17 2 0 0 0 0
1,140 1,160 56 34 19 4 0 0 0 0
1,160 1,180 59 36 21 6 0 0 0 0
1,180 1,200 62 39 23 8 0 0 0 0
1,200 1,220 65 42 25 10 0 0 0 0
1,220 1,240 68 45 27 12 0 0 0 0
1,240 1,260 71 48 29 14 0 0 0 0
1,260 1,280 74 51 31 16 1 0 0 0
1,280 1,300 77 54 33 18 3 0 0 0
1,300 1,320 80 57 35 20 5 0 0 0
1,320 1,340 83 60 37 22 7 0 0 0
1,340 1,360 86 63 40 24 9 0 0 0
1,360 1,380 89 66 43 26 11 0 0 0
1,380 1,400 92 69 46 28 13 0 0 0
1,400 1,420 95 72 49 30 15 0 0 0
1,420 1,440 98 75 52 32 17 1 0 0
1,440 1,460 101 78 55 34 19 3 0 0
1,460 1,480 104 81 58 36 21 5 0 0
1,480 1,500 107 84 61 39 23 7 0 0
1,500 1,520 110 87 64 42 25 9 0 0
1,520 1,540 113 90 67 45 27 11 0 0
1,540 1,560 116 93 70 48 29 13 0 0
1,560 1,580 119 96 73 51 31 15 0 0
1,580 1,600 122 99 76 54 33 17 2 0
1,600 1,620 125 102 79 57 35 19 4 0
1,620 1,640 128 105 82 60 37 21 6 0
1,640 1,660 131 108 85 63 40 23 8 0
1,660 1,680 134 111 88 66 43 25 10 0
1,680 1,700 137 114 91 69 46 27 12 0
1,700 1,720 140 117 94 72 49 29 14 0
1,720 1,740 143 120 97 75 52 31 16 1
1,740 1,760 146 123 100 78 55 33 18 3
1,760 1,780 149 126 103 81 58 35 20 5
1,780 1,800 152 129 106 84 61 38 22 7
1,800 1,820 155 132 109 87 64 41 24 9
1,820 1,840 158 135 112 90 67 44 26 11
1,840 1,860 161 138 115 93 70 47 28 13
1,860 1,880 164 141 118 96 73 50 30 15
1,880 1,900 167 144 121 99 76 53 32 17
1,900 1,920 170 147 124 102 79 56 34 19
1,920 1,940 173 150 127 105 82 59 36 21
1,940 1,960 176 153 130 108 85 62 39 23
1,960 1,980 179 156 133 111 88 65 42 25
1,980 2,000 182 159 136 114 91 68 45 27
2,000 2,020 185 162 139 117 94 71 48 29
2,020 2,040 188 165 142 120 97 74 51 31
2,040 2,060 191 168 145 123 100 77 54 33
2,060 2,080 194 171 148 126 103 80 57 35
2,080 2,100 197 174 151 129 106 83 60 37
2,100 2,120 200 177 154 132 109 86 63 40
2,120 2,140 203 180 157 135 112 89 66 43
2,140 2,160 206 183 160 138 115 92 69 46
2,160 2,180 209 186 163 141 118 95 72 49
2,180 2,200 212 189 166 144 121 98 75 52
2,200 2,220 215 192 169 147 124 101 78 55
2,220 2,240 218 195 172 150 127 104 81 58
2,240 2,260 221 198 175 153 130 107 84 61
2,260 2,280 224 201 178 156 133 110 87 64
2,280 2,300 227 204 181 159 136 113 90 67
2,300 2,320 230 207 184 162 139 116 93 70
2,320 2,340 233 210 187 165 142 119 96 73
2,340 2,360 236 213 190 168 145 122 99 76
2,360 2,380 239 216 193 171 148 125 102 79
2,380 2,400 242 219 196 174 151 128 105 82
2,400 2,420 245 222 199 177 154 131 108 85
2,420 2,440 248 225 202 180 157 134 111 88
2,440 2,460 251 228 205 183 160 137 114 91
2,460 2,480 254 231 208 186 163 140 117 94
2,480 2,500 257 234 211 189 166 143 120 97
2,500 2,520 260 237 214 192 169 146 123 100
2,520 2,540 263 240 217 195 172 149 126 103
2,540 2,560 266 243 220 198 175 152 129 106
2,560 2,580 269 246 223 201 178 155 132 109
2,580 2,600 272 249 226 204 181 158 135 112
2,600 2,620 275 252 229 207 184 161 138 115
2,620 2,640 278 255 232 210 187 164 141 118
2,640 2,660 281 258 235 213 190 167 144 121
2,660 2,680 284 261 238 216 193 170 147 124
2,680 2,700 287 264 241 219 196 173 150 127
2,700 2,720 290 267 244 222 199 176 153 130
2,720 2,740 293 270 247 225 202 179 156 133
--------------------------------------------------------------
[Table Continued]
--------------------------------
If the wages And the number
are-- of withholding
allowances
claimed is--
--------------------------------
At But
least less 8 9 10
than ----------------
The amount of
income tax to
be withheld
is--
--------------------------------
$0 $660 $0 $0 $0
660 680 0 0 0
680 700 0 0 0
700 720 0 0 0
720 740 0 0 0
740 760 0 0 0
760 780 0 0 0
780 800 0 0 0
800 820 0 0 0
820 840 0 0 0
840 860 0 0 0
860 880 0 0 0
880 900 0 0 0
900 920 0 0 0
920 940 0 0 0
940 960 0 0 0
960 980 0 0 0
980 1,000 0 0 0
1,000 1,020 0 0 0
1,020 1,040 0 0 0
1,040 1,060 0 0 0
1,060 1,080 0 0 0
1,080 1,100 0 0 0
1,100 1,120 0 0 0
1,120 1,140 0 0 0
1,140 1,160 0 0 0
1,160 1,180 0 0 0
1,180 1,200 0 0 0
1,200 1,220 0 0 0
1,220 1,240 0 0 0
1,240 1,260 0 0 0
1,260 1,280 0 0 0
1,280 1,300 0 0 0
1,300 1,320 0 0 0
1,320 1,340 0 0 0
1,340 1,360 0 0 0
1,360 1,380 0 0 0
1,380 1,400 0 0 0
1,400 1,420 0 0 0
1,420 1,440 0 0 0
1,440 1,460 0 0 0
1,460 1,480 0 0 0
1,480 1,500 0 0 0
1,500 1,520 0 0 0
1,520 1,540 0 0 0
1,540 1,560 0 0 0
1,560 1,580 0 0 0
1,580 1,600 0 0 0
1,600 1,620 0 0 0
1,620 1,640 0 0 0
1,640 1,660 0 0 0
1,660 1,680 0 0 0
1,680 1,700 0 0 0
1,700 1,720 0 0 0
1,720 1,740 0 0 0
1,740 1,760 0 0 0
1,760 1,780 0 0 0
1,780 1,800 0 0 0
1,800 1,820 0 0 0
1,820 1,840 0 0 0
1,840 1,860 0 0 0
1,860 1,880 0 0 0
1,880 1,900 2 0 0
1,900 1,920 4 0 0
1,920 1,940 6 0 0
1,940 1,960 8 0 0
1,960 1,980 10 0 0
1,980 2,000 12 0 0
2,000 2,020 14 0 0
2,020 2,040 16 1 0
2,040 2,060 18 3 0
2,060 2,080 20 5 0
2,080 2,100 22 7 0
2,100 2,120 24 9 0
2,120 2,140 26 11 0
2,140 2,160 28 13 0
2,160 2,180 30 15 0
2,180 2,200 32 17 1
2,200 2,220 34 19 3
2,220 2,240 36 21 5
2,240 2,260 38 23 7
2,260 2,280 41 25 9
2,280 2,300 44 27 11
2,300 2,320 47 29 13
2,320 2,340 50 31 15
2,340 2,360 53 33 17
2,360 2,380 56 35 19
2,380 2,400 59 37 21
2,400 2,420 62 40 23
2,420 2,440 65 43 25
2,440 2,460 68 46 27
2,460 2,480 71 49 29
2,480 2,500 74 52 31
2,500 2,520 77 55 33
2,520 2,540 80 58 35
2,540 2,560 83 61 38
2,560 2,580 86 64 41
2,580 2,600 89 67 44
2,600 2,620 92 70 47
2,620 2,640 95 73 50
2,640 2,660 98 76 53
2,660 2,680 101 79 56
2,680 2,700 104 82 59
2,700 2,720 107 85 62
2,720 2,740 110 88 65
----------------
$2,740 and over Use Table 3(b)
for a MARRIED
person on page
5. Also see the
instructions on
page 3.
--------------------------------
SINGLE Persons--MONTHLY Payroll Period
(For Wages Paid Through December 2009)
--------------------------------------------------------------
If the wages And the number of withholding allowances
are-- claimed is--
--------------------------------------------------------------
At But
least less 0 1 2 3 4 5 6 7
than ----------------------------------------------
The amount of income tax to be withheld is--
--------------------------------------------------------------
$0 $600 $0 $0 $0 $0 $0 $0 $0 $0
600 640 2 0 0 0 0 0 0 0
640 680 6 0 0 0 0 0 0 0
680 720 10 0 0 0 0 0 0 0
720 760 14 0 0 0 0 0 0 0
760 800 18 0 0 0 0 0 0 0
800 840 22 0 0 0 0 0 0 0
840 880 26 0 0 0 0 0 0 0
880 920 32 0 0 0 0 0 0 0
920 960 38 4 0 0 0 0 0 0
960 1,000 44 8 0 0 0 0 0 0
1,000 1,040 50 12 0 0 0 0 0 0
1,040 1,080 56 16 0 0 0 0 0 0
1,080 1,120 62 20 0 0 0 0 0 0
1,120 1,160 68 24 0 0 0 0 0 0
1,160 1,200 74 28 0 0 0 0 0 0
1,200 1,240 80 34 1 0 0 0 0 0
1,240 1,280 86 40 5 0 0 0 0 0
1,280 1,320 92 46 9 0 0 0 0 0
1,320 1,360 98 52 13 0 0 0 0 0
1,360 1,400 104 58 17 0 0 0 0 0
1,400 1,440 110 64 21 0 0 0 0 0
1,440 1,480 116 70 25 0 0 0 0 0
1,480 1,520 122 76 31 0 0 0 0 0
1,520 1,560 128 82 37 3 0 0 0 0
1,560 1,600 134 88 43 7 0 0 0 0
1,600 1,640 140 94 49 11 0 0 0 0
1,640 1,680 146 100 55 15 0 0 0 0
1,680 1,720 152 106 61 19 0 0 0 0
1,720 1,760 158 112 67 23 0 0 0 0
1,760 1,800 164 118 73 27 0 0 0 0
1,800 1,840 170 124 79 33 1 0 0 0
1,840 1,880 176 130 85 39 5 0 0 0
1,880 1,920 182 136 91 45 9 0 0 0
1,920 1,960 188 142 97 51 13 0 0 0
1,960 2,000 194 148 103 57 17 0 0 0
2,000 2,040 200 154 109 63 21 0 0 0
2,040 2,080 206 160 115 69 25 0 0 0
2,080 2,120 212 166 121 75 29 0 0 0
2,120 2,160 218 172 127 81 35 2 0 0
2,160 2,200 224 178 133 87 41 6 0 0
2,200 2,240 230 184 139 93 47 10 0 0
2,240 2,280 236 190 145 99 53 14 0 0
2,280 2,320 242 196 151 105 59 18 0 0
2,320 2,360 248 202 157 111 65 22 0 0
2,360 2,400 254 208 163 117 71 26 0 0
2,400 2,440 260 214 169 123 77 32 0 0
2,440 2,480 266 220 175 129 83 38 4 0
2,480 2,520 272 226 181 135 89 44 8 0
2,520 2,560 278 232 187 141 95 50 12 0
2,560 2,600 284 238 193 147 101 56 16 0
2,600 2,640 290 244 199 153 107 62 20 0
2,640 2,680 296 250 205 159 113 68 24 0
2,680 2,720 302 256 211 165 119 74 28 0
2,720 2,760 308 262 217 171 125 80 34 1
2,760 2,800 314 268 223 177 131 86 40 5
2,800 2,840 320 274 229 183 137 92 46 9
2,840 2,880 326 280 235 189 143 98 52 13
2,880 2,920 332 286 241 195 149 104 58 17
2,920 2,960 338 292 247 201 155 110 64 21
2,960 3,000 344 298 253 207 161 116 70 25
3,000 3,040 350 304 259 213 167 122 76 30
3,040 3,080 360 310 265 219 173 128 82 36
3,080 3,120 370 316 271 225 179 134 88 42
3,120 3,160 380 322 277 231 185 140 94 48
3,160 3,200 390 328 283 237 191 146 100 54
3,200 3,240 400 334 289 243 197 152 106 60
3,240 3,280 410 340 295 249 203 158 112 66
3,280 3,320 420 346 301 255 209 164 118 72
3,320 3,360 430 354 307 261 215 170 124 78
3,360 3,400 440 364 313 267 221 176 130 84
3,400 3,440 450 374 319 273 227 182 136 90
3,440 3,480 460 384 325 279 233 188 142 96
3,480 3,520 470 394 331 285 239 194 148 102
3,520 3,560 480 404 337 291 245 200 154 108
3,560 3,600 490 414 343 297 251 206 160 114
3,600 3,640 500 424 349 303 257 212 166 120
3,640 3,680 510 434 358 309 263 218 172 126
3,680 3,720 520 444 368 315 269 224 178 132
3,720 3,760 530 454 378 321 275 230 184 138
3,760 3,800 540 464 388 327 281 236 190 144
3,800 3,840 550 474 398 333 287 242 196 150
3,840 3,880 560 484 408 339 293 248 202 156
3,880 3,920 570 494 418 345 299 254 208 162
3,920 3,960 580 504 428 352 305 260 214 168
3,960 4,000 590 514 438 362 311 266 220 174
4,000 4,040 600 524 448 372 317 272 226 180
4,040 4,080 610 534 458 382 323 278 232 186
4,080 4,120 620 544 468 392 329 284 238 192
4,120 4,160 630 554 478 402 335 290 244 198
4,160 4,200 640 564 488 412 341 296 250 204
4,200 4,240 650 574 498 422 347 302 256 210
4,240 4,280 660 584 508 432 356 308 262 216
4,280 4,320 670 594 518 442 366 314 268 222
4,320 4,360 680 604 528 452 376 320 274 228
4,360 4,400 690 614 538 462 386 326 280 234
4,400 4,440 700 624 548 472 396 332 286 240
4,440 4,480 710 634 558 482 406 338 292 246
4,480 4,520 720 644 568 492 416 344 298 252
4,520 4,560 730 654 578 502 426 350 304 258
4,560 4,600 740 664 588 512 436 360 310 264
4,600 4,640 750 674 598 522 446 370 316 270
4,640 4,680 760 684 608 532 456 380 322 276
4,680 4,720 770 694 618 542 466 390 328 282
4,720 4,760 780 704 628 552 476 400 334 288
4,760 4,800 790 714 638 562 486 410 340 294
4,800 4,840 800 724 648 572 496 420 346 300
4,840 4,880 810 734 658 582 506 430 354 306
4,880 4,920 820 744 668 592 516 440 364 312
4,920 4,960 830 754 678 602 526 450 374 318
4,960 5,000 840 764 688 612 536 460 384 324
5,000 5,040 850 774 698 622 546 470 394 330
5,040 5,080 860 784 708 632 556 480 404 336
--------------------------------------------------------------
[Table Continued]
--------------------------------
If the wages And the number
are-- of withholding
allowances
claimed is--
--------------------------------
At But
least less 8 9 10
than ----------------
The amount of
income tax to
be withheld
is--
--------------------------------
$0 $600 $0 $0 $0
600 640 0 0 0
640 680 0 0 0
680 720 0 0 0
720 760 0 0 0
760 800 0 0 0
800 840 0 0 0
840 880 0 0 0
880 920 0 0 0
920 960 0 0 0
960 1,000 0 0 0
1,000 1,040 0 0 0
1,040 1,080 0 0 0
1,080 1,120 0 0 0
1,120 1,160 0 0 0
1,160 1,200 0 0 0
1,200 1,240 0 0 0
1,240 1,280 0 0 0
1,280 1,320 0 0 0
1,320 1,360 0 0 0
1,360 1,400 0 0 0
1,400 1,440 0 0 0
1,440 1,480 0 0 0
1,480 1,520 0 0 0
1,520 1,560 0 0 0
1,560 1,600 0 0 0
1,600 1,640 0 0 0
1,640 1,680 0 0 0
1,680 1,720 0 0 0
1,720 1,760 0 0 0
1,760 1,800 0 0 0
1,800 1,840 0 0 0
1,840 1,880 0 0 0
1,880 1,920 0 0 0
1,920 1,960 0 0 0
1,960 2,000 0 0 0
2,000 2,040 0 0 0
2,040 2,080 0 0 0
2,080 2,120 0 0 0
2,120 2,160 0 0 0
2,160 2,200 0 0 0
2,200 2,240 0 0 0
2,240 2,280 0 0 0
2,280 2,320 0 0 0
2,320 2,360 0 0 0
2,360 2,400 0 0 0
2,400 2,440 0 0 0
2,440 2,480 0 0 0
2,480 2,520 0 0 0
2,520 2,560 0 0 0
2,560 2,600 0 0 0
2,600 2,640 0 0 0
2,640 2,680 0 0 0
2,680 2,720 0 0 0
2,720 2,760 0 0 0
2,760 2,800 0 0 0
2,800 2,840 0 0 0
2,840 2,880 0 0 0
2,880 2,920 0 0 0
2,920 2,960 0 0 0
2,960 3,000 0 0 0
3,000 3,040 0 0 0
3,040 3,080 3 0 0
3,080 3,120 7 0 0
3,120 3,160 11 0 0
3,160 3,200 15 0 0
3,200 3,240 19 0 0
3,240 3,280 23 0 0
3,280 3,320 27 0 0
3,320 3,360 33 0 0
3,360 3,400 39 4 0
3,400 3,440 45 8 0
3,440 3,480 51 12 0
3,480 3,520 57 16 0
3,520 3,560 63 20 0
3,560 3,600 69 24 0
3,600 3,640 75 29 0
3,640 3,680 81 35 2
3,680 3,720 87 41 6
3,720 3,760 93 47 10
3,760 3,800 99 53 14
3,800 3,840 105 59 18
3,840 3,880 111 65 22
3,880 3,920 117 71 26
3,920 3,960 123 77 32
3,960 4,000 129 83 38
4,000 4,040 135 89 44
4,040 4,080 141 95 50
4,080 4,120 147 101 56
4,120 4,160 153 107 62
4,160 4,200 159 113 68
4,200 4,240 165 119 74
4,240 4,280 171 125 80
4,280 4,320 177 131 86
4,320 4,360 183 137 92
4,360 4,400 189 143 98
4,400 4,440 195 149 104
4,440 4,480 201 155 110
4,480 4,520 207 161 116
4,520 4,560 213 167 122
4,560 4,600 219 173 128
4,600 4,640 225 179 134
4,640 4,680 231 185 140
4,680 4,720 237 191 146
4,720 4,760 243 197 152
4,760 4,800 249 203 158
4,800 4,840 255 209 164
4,840 4,880 261 215 170
4,880 4,920 267 221 176
4,920 4,960 273 227 182
4,960 5,000 279 233 188
5,000 5,040 285 239 194
5,040 5,080 291 245 200
----------------
$5,080 and over Use Table 4(a)
for a SINGLE
person on page
5. Also see the
instructions on
page 3.
--------------------------------
MARRIED Persons--MONTHLY Payroll Period
(For Wages Paid Through December 2009)
--------------------------------------------------------------
If the wages And the number of withholding allowances
are-- claimed is--
--------------------------------------------------------------
At But
least less 0 1 2 3 4 5 6 7
than ----------------------------------------------
The amount of income tax to be withheld is--
--------------------------------------------------------------
$0 $1,320 $0 $0 $0 $0 $0 $0 $0 $0
1,320 1,360 3 0 0 0 0 0 0 0
1,360 1,400 7 0 0 0 0 0 0 0
1,400 1,440 11 0 0 0 0 0 0 0
1,440 1,480 15 0 0 0 0 0 0 0
1,480 1,520 19 0 0 0 0 0 0 0
1,520 1,560 23 0 0 0 0 0 0 0
1,560 1,600 27 0 0 0 0 0 0 0
1,600 1,640 31 0 0 0 0 0 0 0
1,640 1,680 35 4 0 0 0 0 0 0
1,680 1,720 39 8 0 0 0 0 0 0
1,720 1,760 43 12 0 0 0 0 0 0
1,760 1,800 47 16 0 0 0 0 0 0
1,800 1,840 51 20 0 0 0 0 0 0
1,840 1,880 55 24 0 0 0 0 0 0
1,880 1,920 59 28 0 0 0 0 0 0
1,920 1,960 63 32 2 0 0 0 0 0
1,960 2,000 67 36 6 0 0 0 0 0
2,000 2,040 71 40 10 0 0 0 0 0
2,040 2,080 76 44 14 0 0 0 0 0
2,080 2,120 82 48 18 0 0 0 0 0
2,120 2,160 88 52 22 0 0 0 0 0
2,160 2,200 94 56 26 0 0 0 0 0
2,200 2,240 100 60 30 0 0 0 0 0
2,240 2,280 106 64 34 4 0 0 0 0
2,280 2,320 112 68 38 8 0 0 0 0
2,320 2,360 118 72 42 12 0 0 0 0
2,360 2,400 124 78 46 16 0 0 0 0
2,400 2,440 130 84 50 20 0 0 0 0
2,440 2,480 136 90 54 24 0 0 0 0
2,480 2,520 142 96 58 28 0 0 0 0
2,520 2,560 148 102 62 32 1 0 0 0
2,560 2,600 154 108 66 36 5 0 0 0
2,600 2,640 160 114 70 40 9 0 0 0
2,640 2,680 166 120 75 44 13 0 0 0
2,680 2,720 172 126 81 48 17 0 0 0
2,720 2,760 178 132 87 52 21 0 0 0
2,760 2,800 184 138 93 56 25 0 0 0
2,800 2,840 190 144 99 60 29 0 0 0
2,840 2,880 196 150 105 64 33 3 0 0
2,880 2,920 202 156 111 68 37 7 0 0
2,920 2,960 208 162 117 72 41 11 0 0
2,960 3,000 214 168 123 77 45 15 0 0
3,000 3,040 220 174 129 83 49 19 0 0
3,040 3,080 226 180 135 89 53 23 0 0
3,080 3,120 232 186 141 95 57 27 0 0
3,120 3,160 238 192 147 101 61 31 0 0
3,160 3,200 244 198 153 107 65 35 4 0
3,200 3,240 250 204 159 113 69 39 8 0
3,240 3,280 256 210 165 119 73 43 12 0
3,280 3,320 262 216 171 125 79 47 16 0
3,320 3,360 268 222 177 131 85 51 20 0
3,360 3,400 274 228 183 137 91 55 24 0
3,400 3,440 280 234 189 143 97 59 28 0
3,440 3,480 286 240 195 149 103 63 32 2
3,480 3,520 292 246 201 155 109 67 36 6
3,520 3,560 298 252 207 161 115 71 40 10
3,560 3,600 304 258 213 167 121 76 44 14
3,600 3,640 310 264 219 173 127 82 48 18
3,640 3,680 316 270 225 179 133 88 52 22
3,680 3,720 322 276 231 185 139 94 56 26
3,720 3,760 328 282 237 191 145 100 60 30
3,760 3,800 334 288 243 197 151 106 64 34
3,800 3,840 340 294 249 203 157 112 68 38
3,840 3,880 346 300 255 209 163 118 72 42
3,880 3,920 352 306 261 215 169 124 78 46
3,920 3,960 358 312 267 221 175 130 84 50
3,960 4,000 364 318 273 227 181 136 90 54
4,000 4,040 370 324 279 233 187 142 96 58
4,040 4,080 376 330 285 239 193 148 102 62
4,080 4,120 382 336 291 245 199 154 108 66
4,120 4,160 388 342 297 251 205 160 114 70
4,160 4,200 394 348 303 257 211 166 120 75
4,200 4,240 400 354 309 263 217 172 126 81
4,240 4,280 406 360 315 269 223 178 132 87
4,280 4,320 412 366 321 275 229 184 138 93
4,320 4,360 418 372 327 281 235 190 144 99
4,360 4,400 424 378 333 287 241 196 150 105
4,400 4,440 430 384 339 293 247 202 156 111
4,440 4,480 436 390 345 299 253 208 162 117
4,480 4,520 442 396 351 305 259 214 168 123
4,520 4,560 448 402 357 311 265 220 174 129
4,560 4,600 454 408 363 317 271 226 180 135
4,600 4,640 460 414 369 323 277 232 186 141
4,640 4,680 466 420 375 329 283 238 192 147
4,680 4,720 472 426 381 335 289 244 198 153
4,720 4,760 478 432 387 341 295 250 204 159
4,760 4,800 484 438 393 347 301 256 210 165
4,800 4,840 490 444 399 353 307 262 216 171
4,840 4,880 496 450 405 359 313 268 222 177
4,880 4,920 502 456 411 365 319 274 228 183
4,920 4,960 508 462 417 371 325 280 234 189
4,960 5,000 514 468 423 377 331 286 240 195
5,000 5,040 520 474 429 383 337 292 246 201
5,040 5,080 526 480 435 389 343 298 252 207
5,080 5,120 532 486 441 395 349 304 258 213
5,120 5,160 538 492 447 401 355 310 264 219
5,160 5,200 544 498 453 407 361 316 270 225
5,200 5,240 550 504 459 413 367 322 276 231
5,240 5,280 556 510 465 419 373 328 282 237
5,280 5,320 562 516 471 425 379 334 288 243
5,320 5,360 568 522 477 431 385 340 294 249
5,360 5,400 574 528 483 437 391 346 300 255
5,400 5,440 580 534 489 443 397 352 306 261
5,440 5,480 586 540 495 449 403 358 312 267
5,480 5,520 592 546 501 455 409 364 318 273
5,520 5,560 598 552 507 461 415 370 324 279
5,560 5,600 604 558 513 467 421 376 330 285
5,600 5,640 610 564 519 473 427 382 336 291
5,640 5,680 616 570 525 479 433 388 342 297
5,680 5,720 622 576 531 485 439 394 348 303
5,720 5,760 628 582 537 491 445 400 354 309
5,760 5,800 634 588 543 497 451 406 360 315
5,800 5,840 640 594 549 503 457 412 366 321
5,840 5,880 646 600 555 509 463 418 372 327
--------------------------------------------------------------
[Table Continued]
--------------------------------
If the wages And the number
are-- of withholding
allowances
claimed is--
--------------------------------
At But
least less 8 9 10
than ----------------
The amount of
income tax to
be withheld
is--
--------------------------------
$0 $1,320 $0 $0 $0
1,320 1,360 0 0 0
1,360 1,400 0 0 0
1,400 1,440 0 0 0
1,440 1,480 0 0 0
1,480 1,520 0 0 0
1,520 1,560 0 0 0
1,560 1,600 0 0 0
1,600 1,640 0 0 0
1,640 1,680 0 0 0
1,680 1,720 0 0 0
1,720 1,760 0 0 0
1,760 1,800 0 0 0
1,800 1,840 0 0 0
1,840 1,880 0 0 0
1,880 1,920 0 0 0
1,920 1,960 0 0 0
1,960 2,000 0 0 0
2,000 2,040 0 0 0
2,040 2,080 0 0 0
2,080 2,120 0 0 0
2,120 2,160 0 0 0
2,160 2,200 0 0 0
2,200 2,240 0 0 0
2,240 2,280 0 0 0
2,280 2,320 0 0 0
2,320 2,360 0 0 0
2,360 2,400 0 0 0
2,400 2,440 0 0 0
2,440 2,480 0 0 0
2,480 2,520 0 0 0
2,520 2,560 0 0 0
2,560 2,600 0 0 0
2,600 2,640 0 0 0
2,640 2,680 0 0 0
2,680 2,720 0 0 0
2,720 2,760 0 0 0
2,760 2,800 0 0 0
2,800 2,840 0 0 0
2,840 2,880 0 0 0
2,880 2,920 0 0 0
2,920 2,960 0 0 0
2,960 3,000 0 0 0
3,000 3,040 0 0 0
3,040 3,080 0 0 0
3,080 3,120 0 0 0
3,120 3,160 0 0 0
3,160 3,200 0 0 0
3,200 3,240 0 0 0
3,240 3,280 0 0 0
3,280 3,320 0 0 0
3,320 3,360 0 0 0
3,360 3,400 0 0 0
3,400 3,440 0 0 0
3,440 3,480 0 0 0
3,480 3,520 0 0 0
3,520 3,560 0 0 0
3,560 3,600 0 0 0
3,600 3,640 0 0 0
3,640 3,680 0 0 0
3,680 3,720 0 0 0
3,720 3,760 0 0 0
3,760 3,800 3 0 0
3,800 3,840 7 0 0
3,840 3,880 11 0 0
3,880 3,920 15 0 0
3,920 3,960 19 0 0
3,960 4,000 23 0 0
4,000 4,040 27 0 0
4,040 4,080 31 1 0
4,080 4,120 35 5 0
4,120 4,160 39 9 0
4,160 4,200 43 13 0
4,200 4,240 47 17 0
4,240 4,280 51 21 0
4,280 4,320 55 25 0
4,320 4,360 59 29 0
4,360 4,400 63 33 3
4,400 4,440 67 37 7
4,440 4,480 71 41 11
4,480 4,520 77 45 15
4,520 4,560 83 49 19
4,560 4,600 89 53 23
4,600 4,640 95 57 27
4,640 4,680 101 61 31
4,680 4,720 107 65 35
4,720 4,760 113 69 39
4,760 4,800 119 73 43
4,800 4,840 125 79 47
4,840 4,880 131 85 51
4,880 4,920 137 91 55
4,920 4,960 143 97 59
4,960 5,000 149 103 63
5,000 5,040 155 109 67
5,040 5,080 161 115 71
5,080 5,120 167 121 76
5,120 5,160 173 127 82
5,160 5,200 179 133 88
5,200 5,240 185 139 94
5,240 5,280 191 145 100
5,280 5,320 197 151 106
5,320 5,360 203 157 112
5,360 5,400 209 163 118
5,400 5,440 215 169 124
5,440 5,480 221 175 130
5,480 5,520 227 181 136
5,520 5,560 233 187 142
5,560 5,600 239 193 148
5,600 5,640 245 199 154
5,640 5,680 251 205 160
5,680 5,720 257 211 166
5,720 5,760 263 217 172
5,760 5,800 269 223 178
5,800 5,840 275 229 184
5,840 5,880 281 235 190
----------------
$5,880 and over Use Table 4(b)
for a MARRIED
person on page
5. Also see the
instructions on
page 3.
--------------------------------
SINGLE Persons--DAILY OR MISCELLANEOUS Payroll Period
(For Wages Paid Through December 2009)
--------------------------------------------------------------
If the wages And the number of withholding allowances
are-- claimed is--
--------------------------------------------------------------
At But
least less 0 1 2 3 4 5 6 7
than ----------------------------------------------
The amount of income tax to be withheld is--
--------------------------------------------------------------
$0 $33 $0 $0 $0 $0 $0 $0 $0 $0
33 36 1 0 0 0 0 0 0 0
36 39 1 0 0 0 0 0 0 0
39 42 1 0 0 0 0 0 0 0
42 45 2 0 0 0 0 0 0 0
45 48 2 0 0 0 0 0 0 0
48 51 3 1 0 0 0 0 0 0
51 54 3 1 0 0 0 0 0 0
54 57 4 1 0 0 0 0 0 0
57 60 4 2 0 0 0 0 0 0
60 63 4 2 1 0 0 0 0 0
63 66 5 3 1 0 0 0 0 0
66 69 5 3 1 0 0 0 0 0
69 72 6 4 2 0 0 0 0 0
72 75 6 4 2 0 0 0 0 0
75 78 7 5 3 1 0 0 0 0
78 81 7 5 3 1 0 0 0 0
81 84 8 6 3 1 0 0 0 0
84 87 8 6 4 2 0 0 0 0
87 90 9 6 4 2 0 0 0 0
90 93 9 7 5 3 1 0 0 0
93 96 9 7 5 3 1 0 0 0
96 99 10 8 6 4 1 0 0 0
99 102 10 8 6 4 2 0 0 0
102 105 11 9 7 4 2 1 0 0
105 108 11 9 7 5 3 1 0 0
108 111 12 10 7 5 3 1 0 0
111 114 12 10 8 6 4 2 0 0
114 117 13 10 8 6 4 2 0 0
117 120 13 11 9 7 5 2 1 0
120 123 13 11 9 7 5 3 1 0
123 126 14 12 10 8 5 3 1 0
126 129 14 12 10 8 6 4 2 0
129 132 15 13 11 8 6 4 2 0
132 135 15 13 11 9 7 5 3 1
135 138 16 14 12 9 7 5 3 1
138 141 16 14 12 10 8 6 4 1
141 144 17 15 12 10 8 6 4 2
144 147 18 15 13 11 9 7 4 2
147 150 18 15 13 11 9 7 5 3
150 153 19 16 14 12 10 7 5 3
153 156 20 16 14 12 10 8 6 4
156 159 21 17 15 13 10 8 6 4
159 162 21 18 15 13 11 9 7 5
162 165 22 19 16 13 11 9 7 5
165 168 23 19 16 14 12 10 8 5
168 171 24 20 17 14 12 10 8 6
171 174 24 21 17 15 13 11 8 6
174 177 25 22 18 15 13 11 9 7
177 180 26 22 19 16 14 11 9 7
180 183 27 23 20 16 14 12 10 8
183 186 27 24 20 17 14 12 10 8
186 189 28 25 21 18 15 13 11 9
189 192 29 25 22 18 15 13 11 9
192 195 30 26 23 19 16 14 12 10
195 198 30 27 23 20 16 14 12 10
198 201 31 28 24 21 17 15 13 10
201 204 32 28 25 21 18 15 13 11
204 207 33 29 26 22 19 16 13 11
207 210 33 30 26 23 19 16 14 12
210 213 34 31 27 24 20 17 14 12
213 216 35 31 28 24 21 17 15 13
216 219 36 32 29 25 22 18 15 13
219 222 36 33 29 26 22 19 16 14
222 225 37 34 30 27 23 20 16 14
225 228 38 34 31 27 24 20 17 14
228 231 39 35 32 28 25 21 18 15
231 234 39 36 32 29 25 22 18 15
234 237 40 37 33 30 26 23 19 16
237 240 41 37 34 30 27 23 20 16
240 243 42 38 35 31 28 24 21 17
243 246 42 39 35 32 28 25 21 18
246 249 43 40 36 33 29 26 22 19
249 252 44 40 37 33 30 26 23 19
252 255 45 41 38 34 31 27 24 20
255 258 45 42 38 35 31 28 24 21
258 261 46 43 39 36 32 29 25 22
261 264 47 43 40 36 33 29 26 22
264 267 48 44 41 37 34 30 27 23
267 270 49 45 41 38 34 31 27 24
270 273 50 46 42 39 35 32 28 25
273 276 50 47 43 39 36 32 29 25
276 279 51 47 44 40 37 33 30 26
279 282 52 48 44 41 37 34 30 27
282 285 53 49 45 42 38 35 31 28
285 288 54 50 46 42 39 35 32 28
288 291 55 51 47 43 40 36 33 29
291 294 56 52 48 44 40 37 33 30
294 297 56 52 49 45 41 38 34 31
297 300 57 53 49 45 42 38 35 31
300 303 58 54 50 46 43 39 36 32
303 306 59 55 51 47 43 40 36 33
306 309 60 56 52 48 44 41 37 34
309 312 61 57 53 49 45 41 38 34
312 315 61 57 54 50 46 42 39 35
315 318 62 58 54 50 47 43 39 36
318 321 63 59 55 51 47 44 40 37
321 324 64 60 56 52 48 44 41 37
324 327 65 61 57 53 49 45 42 38
327 330 66 62 58 54 50 46 42 39
330 333 66 63 59 55 51 47 43 40
333 336 67 63 59 56 52 48 44 40
336 339 68 64 60 56 52 48 45 41
339 341 69 65 61 57 53 49 45 42
341 343 69 65 62 58 54 50 46 42
343 345 70 66 62 58 54 50 46 43
345 347 71 67 63 59 55 51 47 43
347 349 71 67 63 59 55 51 47 44
349 351 72 68 64 60 56 52 48 44
351 353 72 68 64 60 56 53 49 45
353 355 73 69 65 61 57 53 49 45
355 357 73 69 65 62 58 54 50 46
357 359 74 70 66 62 58 54 50 46
359 361 74 71 67 63 59 55 51 47
361 363 75 71 67 63 59 55 51 47
363 365 76 72 68 64 60 56 52 48
365 367 76 72 68 64 60 56 53 49
367 369 77 73 69 65 61 57 53 49
369 371 77 73 69 65 62 58 54 50
371 373 78 74 70 66 62 58 54 50
373 375 78 74 70 67 63 59 55 51
375 377 79 75 71 67 63 59 55 51
377 379 79 76 72 68 64 60 56 52
379 381 80 76 72 68 64 60 56 53
381 383 81 77 73 69 65 61 57 53
383 385 81 77 73 69 65 62 58 54
385 387 82 78 74 70 66 62 58 54
387 389 82 78 74 70 67 63 59 55
389 391 83 79 75 71 67 63 59 55
--------------------------------------------------------------
[Table Continued]
--------------------------------
If the wages And the number
are-- of withholding
allowances
claimed is--
--------------------------------
At But
least less 8 9 10
than ----------------
The amount of
income tax to
be withheld
is--
--------------------------------
$0 $33 $0 $0 $0
33 36 0 0 0
36 39 0 0 0
39 42 0 0 0
42 45 0 0 0
45 48 0 0 0
48 51 0 0 0
51 54 0 0 0
54 57 0 0 0
57 60 0 0 0
60 63 0 0 0
63 66 0 0 0
66 69 0 0 0
69 72 0 0 0
72 75 0 0 0
75 78 0 0 0
78 81 0 0 0
81 84 0 0 0
84 87 0 0 0
87 90 0 0 0
90 93 0 0 0
93 96 0 0 0
96 99 0 0 0
99 102 0 0 0
102 105 0 0 0
105 108 0 0 0
108 111 0 0 0
111 114 0 0 0
114 117 0 0 0
117 120 0 0 0
120 123 0 0 0
123 126 0 0 0
126 129 0 0 0
129 132 0 0 0
132 135 0 0 0
135 138 0 0 0
138 141 0 0 0
141 144 0 0 0
144 147 1 0 0
147 150 1 0 0
150 153 1 0 0
153 156 2 0 0
156 159 2 0 0
159 162 2 1 0
162 165 3 1 0
165 168 3 1 0
168 171 4 2 0
171 174 4 2 0
174 177 5 3 1
177 180 5 3 1
180 183 6 4 1
183 186 6 4 2
186 189 7 4 2
189 192 7 5 3
192 195 7 5 3
195 198 8 6 4
198 201 8 6 4
201 204 9 7 5
204 207 9 7 5
207 210 10 8 5
210 213 10 8 6
213 216 11 8 6
216 219 11 9 7
219 222 11 9 7
222 225 12 10 8
225 228 12 10 8
228 231 13 11 9
231 234 13 11 9
234 237 14 12 10
237 240 14 12 10
240 243 15 13 10
243 246 15 13 11
246 249 16 13 11
249 252 16 14 12
252 255 17 14 12
255 258 17 15 13
258 261 18 15 13
261 264 19 16 14
264 267 20 16 14
267 270 20 17 14
270 273 21 18 15
273 276 22 18 15
276 279 23 19 16
279 282 23 20 16
282 285 24 21 17
285 288 25 21 18
288 291 26 22 19
291 294 26 23 19
294 297 27 24 20
297 300 28 24 21
300 303 29 25 22
303 306 29 26 22
306 309 30 27 23
309 312 31 27 24
312 315 32 28 25
315 318 32 29 25
318 321 33 30 26
321 324 34 30 27
324 327 35 31 28
327 330 35 32 28
330 333 36 33 29
333 336 37 33 30
336 339 38 34 31
339 341 38 35 31
341 343 39 35 32
343 345 39 36 32
345 347 40 36 33
347 349 40 37 33
349 351 41 37 34
351 353 41 38 34
353 355 42 38 35
355 357 42 39 35
357 359 43 39 36
359 361 43 40 36
361 363 44 40 37
363 365 44 41 37
365 367 45 41 38
367 369 45 42 38
369 371 46 42 39
371 373 46 43 39
373 375 47 43 40
375 377 47 44 40
377 379 48 44 41
379 381 49 45 41
381 383 49 45 42
383 385 50 46 42
385 387 50 46 43
387 389 51 47 43
389 391 51 47 44
----------------
$391 and over Use Table 8(a)
for a SINGLE
person on page
6. Also see the
instructions on
page 3.
--------------------------------
MARRIED Persons--DAILY OR MISCELLANEOUS Payroll Period
(For Wages Paid Through December 2009)
--------------------------------------------------------------
If the wages And the number of withholding allowances
are-- claimed is--
--------------------------------------------------------------
At But
least less 0 1 2 3 4 5 6 7
than ----------------------------------------------
The amount of income tax to be withheld is--
--------------------------------------------------------------
$0 $66 $0 $0 $0 $0 $0 $0 $0 $0
66 69 1 0 0 0 0 0 0 0
69 72 1 0 0 0 0 0 0 0
72 75 1 0 0 0 0 0 0 0
75 78 2 0 0 0 0 0 0 0
78 81 2 0 0 0 0 0 0 0
81 84 2 1 0 0 0 0 0 0
84 87 2 1 0 0 0 0 0 0
87 90 3 1 0 0 0 0 0 0
90 93 3 2 0 0 0 0 0 0
93 96 3 2 1 0 0 0 0 0
96 99 4 2 1 0 0 0 0 0
99 102 4 3 1 0 0 0 0 0
102 105 5 3 1 0 0 0 0 0
105 108 5 3 2 0 0 0 0 0
108 111 6 4 2 1 0 0 0 0
111 114 6 4 2 1 0 0 0 0
114 117 7 4 3 1 0 0 0 0
117 120 7 5 3 2 0 0 0 0
120 123 7 5 3 2 0 0 0 0
123 126 8 6 4 2 1 0 0 0
126 129 8 6 4 2 1 0 0 0
129 132 9 7 5 3 1 0 0 0
132 135 9 7 5 3 2 0 0 0
135 138 10 8 6 3 2 1 0 0
138 141 10 8 6 4 2 1 0 0
141 144 11 9 6 4 3 1 0 0
144 147 11 9 7 5 3 1 0 0
147 150 12 9 7 5 3 2 0 0
150 153 12 10 8 6 4 2 1 0
153 156 12 10 8 6 4 2 1 0
156 159 13 11 9 7 4 3 1 0
159 162 13 11 9 7 5 3 2 0
162 165 14 12 10 7 5 3 2 0
165 168 14 12 10 8 6 4 2 1
168 171 15 13 10 8 6 4 2 1
171 174 15 13 11 9 7 5 3 1
174 177 16 13 11 9 7 5 3 2
177 180 16 14 12 10 8 5 3 2
180 183 16 14 12 10 8 6 4 2
183 186 17 15 13 11 8 6 4 3
186 189 17 15 13 11 9 7 5 3
189 192 18 16 14 11 9 7 5 3
192 195 18 16 14 12 10 8 6 4
195 198 19 17 15 12 10 8 6 4
198 201 19 17 15 13 11 9 7 4
201 204 20 18 15 13 11 9 7 5
204 207 20 18 16 14 12 10 7 5
207 210 21 18 16 14 12 10 8 6
210 213 21 19 17 15 13 10 8 6
213 216 21 19 17 15 13 11 9 7
216 219 22 20 18 16 13 11 9 7
219 222 22 20 18 16 14 12 10 8
222 225 23 21 19 16 14 12 10 8
225 228 23 21 19 17 15 13 11 8
228 231 24 22 19 17 15 13 11 9
231 234 24 22 20 18 16 14 11 9
234 237 25 22 20 18 16 14 12 10
237 240 25 23 21 19 17 14 12 10
240 243 25 23 21 19 17 15 13 11
243 246 26 24 22 20 17 15 13 11
246 249 26 24 22 20 18 16 14 12
249 252 27 25 23 20 18 16 14 12
252 255 27 25 23 21 19 17 15 13
255 258 28 26 24 21 19 17 15 13
258 261 28 26 24 22 20 18 16 13
261 264 29 27 24 22 20 18 16 14
264 267 29 27 25 23 21 19 16 14
267 270 30 27 25 23 21 19 17 15
270 273 30 28 26 24 22 19 17 15
273 276 30 28 26 24 22 20 18 16
276 279 31 29 27 25 22 20 18 16
279 282 31 29 27 25 23 21 19 17
282 285 32 30 28 25 23 21 19 17
285 288 32 30 28 26 24 22 20 17
288 291 33 31 28 26 24 22 20 18
291 294 33 31 29 27 25 23 20 18
294 297 34 31 29 27 25 23 21 19
297 300 35 32 30 28 26 23 21 19
300 303 36 32 30 28 26 24 22 20
303 306 36 33 31 29 26 24 22 20
306 309 37 34 31 29 27 25 23 21
309 312 38 34 32 29 27 25 23 21
312 315 39 35 32 30 28 26 24 22
315 318 39 36 33 30 28 26 24 22
318 321 40 37 33 31 29 27 25 22
321 324 41 37 34 31 29 27 25 23
324 327 42 38 35 32 30 28 25 23
327 330 42 39 35 32 30 28 26 24
330 333 43 40 36 33 31 28 26 24
333 336 44 40 37 33 31 29 27 25
336 339 45 41 38 34 31 29 27 25
339 341 45 42 38 35 32 30 28 26
341 343 46 42 39 35 32 30 28 26
343 345 46 43 39 36 32 30 28 26
345 347 47 43 40 36 33 31 29 26
347 349 47 44 40 37 33 31 29 27
349 351 48 44 41 37 34 31 29 27
351 353 48 45 41 38 34 32 29 27
353 355 49 45 42 38 35 32 30 28
355 357 49 46 42 39 35 32 30 28
357 359 50 46 43 39 36 32 30 28
359 361 50 47 43 40 36 33 31 29
361 363 51 47 44 40 37 33 31 29
363 365 51 48 44 41 37 34 31 29
365 367 52 48 45 41 38 34 32 29
367 369 52 49 45 42 38 35 32 30
369 371 53 49 46 42 39 35 32 30
371 373 53 50 46 43 39 36 32 30
373 375 54 50 47 43 40 36 33 31
375 377 54 51 47 44 40 37 33 31
377 379 55 51 48 44 41 37 34 31
379 381 55 52 48 45 41 38 34 32
381 383 56 52 49 45 42 38 35 32
383 385 56 53 49 46 42 39 35 32
385 387 57 53 50 46 43 39 36 32
387 389 57 54 50 47 43 40 36 33
389 391 58 54 51 47 44 40 37 33
391 393 58 55 51 48 44 41 37 34
393 395 59 55 52 48 45 41 38 34
395 397 59 56 52 49 45 42 38 35
397 399 60 56 53 49 46 42 39 35
399 401 60 57 53 50 46 43 39 36
--------------------------------------------------------------
[Table Continued]
--------------------------------
If the wages And the number
are-- of withholding
allowances
claimed is--
--------------------------------
At But
least less 8 9 10
than ----------------
The amount of
income tax to
be withheld
is--
--------------------------------
$0 $66 $0 $0 $0
66 69 0 0 0
69 72 0 0 0
72 75 0 0 0
75 78 0 0 0
78 81 0 0 0
81 84 0 0 0
84 87 0 0 0
87 90 0 0 0
90 93 0 0 0
93 96 0 0 0
96 99 0 0 0
99 102 0 0 0
102 105 0 0 0
105 108 0 0 0
108 111 0 0 0
111 114 0 0 0
114 117 0 0 0
117 120 0 0 0
120 123 0 0 0
123 126 0 0 0
126 129 0 0 0
129 132 0 0 0
132 135 0 0 0
135 138 0 0 0
138 141 0 0 0
141 144 0 0 0
144 147 0 0 0
147 150 0 0 0
150 153 0 0 0
153 156 0 0 0
156 159 0 0 0
159 162 0 0 0
162 165 0 0 0
165 168 0 0 0
168 171 0 0 0
171 174 0 0 0
174 177 0 0 0
177 180 1 0 0
180 183 1 0 0
183 186 1 0 0
186 189 1 0 0
189 192 2 0 0
192 195 2 1 0
195 198 2 1 0
198 201 3 1 0
201 204 3 2 0
204 207 3 2 0
207 210 4 2 1
210 213 4 2 1
213 216 5 3 1
216 219 5 3 2
219 222 5 3 2
222 225 6 4 2
225 228 6 4 3
228 231 7 5 3
231 234 7 5 3
234 237 8 6 4
237 240 8 6 4
240 243 9 7 4
243 246 9 7 5
246 249 10 7 5
249 252 10 8 6
252 255 10 8 6
255 258 11 9 7
258 261 11 9 7
261 264 12 10 8
264 267 12 10 8
267 270 13 11 8
270 273 13 11 9
273 276 14 11 9
276 279 14 12 10
279 282 14 12 10
282 285 15 13 11
285 288 15 13 11
288 291 16 14 12
291 294 16 14 12
294 297 17 15 13
297 300 17 15 13
300 303 18 16 13
303 306 18 16 14
306 309 19 16 14
309 312 19 17 15
312 315 19 17 15
315 318 20 18 16
318 321 20 18 16
321 324 21 19 17
324 327 21 19 17
327 330 22 20 17
330 333 22 20 18
333 336 23 20 18
336 339 23 21 19
339 341 23 21 19
341 343 24 22 19
343 345 24 22 20
345 347 24 22 20
347 349 25 22 20
349 351 25 23 21
351 353 25 23 21
353 355 25 23 21
355 357 26 24 22
357 359 26 24 22
359 361 26 24 22
361 363 27 25 22
363 365 27 25 23
365 367 27 25 23
367 369 28 25 23
369 371 28 26 24
371 373 28 26 24
373 375 28 26 24
375 377 29 27 25
377 379 29 27 25
379 381 29 27 25
381 383 30 28 25
383 385 30 28 26
385 387 30 28 26
387 389 31 28 26
389 391 31 29 27
391 393 31 29 27
393 395 31 29 27
395 397 32 30 28
397 399 32 30 28
399 401 32 30 28
----------------
$401 and over Use Table 8(b)
for a MARRIED
person on page
6. Also see the
instructions on
page 3.
--------------------------------
Tables for Percentage Method of Advance EIC Payments
(For Wages Paid Through December 2009)
-------------------------------------------------
TABLE 1--WEEKLY Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $172 20.40% of wages
$172 $315 $35
$315 $35 less 9.588%
of wages in
excess of $315
(b) MARRIED Without Spouse
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $172 20.40% of wages
$172 $411 $35
$411 $35 less 9.588%
of wages in
excess of $411
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $86 20.40% of wages
$86 $205 $18
$205 $18 less 9.588%
of wages in
excess of $205
-------------------------------------------------
TABLE 2--BIWEEKLY Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $344 20.40% of wages
$344 $631 $70
$631 $70 less 9.588%
of wages in
excess of $631
(b) MARRIED Without Spouse
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $344 20.40% of wages
$344 $823 $70
$823 $70 less 9.588%
of wages in
excess of $823
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $172 20.40% of wages
$172 $411 $35
$411 $35 less 9.588%
of wages in
excess of $411
--------------------------------------------------
TABLE 3--SEMIMONTHLY Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $372 20.40% of wages
$372 $684 $76
$684 $76 less 9.588%
of wages in
excess of $684
(b) MARRIED Without Spouse
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $372 20.40% of wages
$372 $892 $76
$892 $76 less 9.588%
of wages in
excess of $892
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $186 20.40% of wages
$186 $446 $38
$446 $38 less 9.588%
of wages in
excess of $446
-------------------------------------------------
TABLE 4--MONTHLY Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $745 20.40% of wages
$745 $1,368 $152
$1,368 $152 less
9.588% of wages
in excess of
$1,368
(b) MARRIED Without Spouse
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $745 20.40% of wages
$745 $1,785 $152
$1,785 $152 less
9.588% of wages
in excess of
$1,785
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $372 20.40% of wages
$372 $892 $76
$892 $76 less 9.588%
of wages in
excess of $892
-------------------------------------------------
TABLE 5--QUARTERLY Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $2,237 20.40% of wages
$2,237 $4,105 $456
$4,105 $456 less
9.588% of wages
in excess of
$4,105
(b) MARRIED Without Spouse
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $2,237 20.40% of wages
$2,237 $5,355 $456
$5,355 $456 less 9.588%
of wages in
excess of $5,355
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $1,118 20.40% of wages
$1,118 $2,677 $228
$2,677 $228 less 9.588%
of wages in
excess of $2,677
-------------------------------------------------
TABLE 6--SEMIANNUAL Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $4,475 20.40% of wages
$4,475 $8,210 $913
$8,210 $913 less
9.588% of wages
in excess of
$8,210
(b) MARRIED Without Spouse
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $4,475 20.40% of wages
$4,475 $10,710 $913
$10,710 $913 less 9.588%
of wages in
excess of
$10,710
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $2,237 20.40% of wages
$2,237 $5,355 $456
$5,355 $456 less 9.588%
of wages in
excess of $5,355
-------------------------------------------------
TABLE 7--ANNUAL Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $8,950 20.40% of wages
$8,950 $16,420 $1,826
$16,420 $1,826 less
9.588% of wages
in excess of
$16,420
(b) MARRIED Without Spouse
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $8,950 20.40% of wages
$8,950 $21,420 $1,826
$21,420 $1,826 less
9.588% of wages
in excess of
$21,420
(c) MARRIED With Both Spouses
Filing Certificate
If the amount of wages The amount of
(before deducting payment to be
withholding allowances) is: made is:
Over-- But not over--
$0 $4,475 20.40% of wages
$4,475 $10,710 $913
$10,710 $913 less 9.588%
of wages in
excess of
$10,710
-------------------------------------------------
TABLE 8--DAILY or MISCELLANEOUS Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
The amount of
payment to be
If the wages divided by made is the
the number of days in following amount
such period (before multiplied by the
deducting withholding number of days
allowances) are: in such period:
Over-- But not over--
$0 $34 20.40% of wages
$34 $63 $7
$63 $7 less 9.588%
of wages in
excess of $63
(b) MARRIED Without Spouse
Filing Certificate
The amount of
payment to be
If the wages divided by made is the
the number of days in following amount
such period (before multiplied by the
deducting withholding number of days in
allowances) are: such period:
Over-- But not over--
$0 $34 20.40% of wages
$34 $82 $7
$82 $7 less 9.588% of
wages in excess
of $82
(c) MARRIED With Both Spouses
Filing Certificate
The amount of
payment to be
If the wages divided by made is the
the number of days in following amount
such period (before multiplied by the
deducting withholding number of days in
allowances) are: such period:
Over-- But not over--
$0 $17 20.40% of wages
$17 $41 $3
$41 $3 less 9.588% of
wages in excess
of $41
-------------------------------------------------
Tables for Wage Bracket Method of Advance EIC Payments
(For Wages Paid Through December 2009)
--------------------------------------------
WEEKLY Payroll Period
--------------------------------------------
SINGLE or HEAD OF HOUSEHOLD
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 315 35
315 325 34
325 335 33
335 345 32
345 355 31
355 365 30
365 375 29
375 385 28
385 395 28
395 405 27
405 415 26
415 425 25
425 435 24
435 445 23
445 455 22
455 465 21
465 475 20
475 485 19
485 495 18
495 505 17
505 515 16
515 525 15
525 535 14
535 545 13
545 555 12
555 565 11
565 575 10
575 585 9
585 595 8
595 605 7
605 615 6
615 625 5
625 635 5
635 645 4
645 655 3
655 665 2
665 675 1
675 --- 0
--------------------------------------------
MARRIED Without Spouse Filing Certificate
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 410 35
410 420 34
420 430 33
430 440 32
440 450 31
450 460 31
460 470 30
470 480 29
480 490 28
490 500 27
500 510 26
510 520 25
520 530 24
530 540 23
540 550 22
550 560 21
560 570 20
570 580 19
580 590 18
590 600 17
600 610 16
610 620 15
620 630 14
630 640 13
640 650 12
650 660 11
660 670 10
670 680 9
680 690 8
690 700 7
700 710 7
710 720 6
720 730 5
730 740 4
740 750 3
750 760 2
760 770 1
770 --- 0
--------------------------------------------
MARRIED With Both Spouses Filing Certificate
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 205 17
205 215 17
215 225 16
225 235 15
235 245 14
245 255 13
255 265 12
265 275 11
275 285 10
285 295 9
295 305 8
305 315 7
315 325 6
325 335 5
335 345 4
345 355 3
355 365 2
365 375 1
375 --- 0
--------------------------------------------
BIWEEKLY Payroll Period
--------------------------------------------
SINGLE or HEAD OF HOUSEHOLD
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
300 305 61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 630 69
630 640 69
640 650 68
650 660 68
660 670 67
670 680 66
680 690 65
690 700 64
700 710 63
710 720 62
720 730 61
730 740 60
740 750 59
750 760 58
760 770 57
770 780 56
780 790 55
790 800 54
800 810 53
810 820 52
820 830 51
830 840 50
840 850 49
850 860 48
860 870 47
870 880 46
880 890 45
890 900 44
900 910 44
910 920 43
920 930 42
930 940 41
940 950 40
950 960 39
960 970 38
970 980 37
980 990 36
990 1,000 35
1,000 1,010 34
1,010 1,020 33
1,020 1,030 32
1,030 1,040 31
1,040 1,050 30
1,050 1,060 29
1,060 1,070 28
1.070 1,080 27
1,080 1,090 26
1,090 1,100 25
1,100 1,110 24
1,110 1,120 23
1,120 1,130 22
1,130 1,140 21
1,140 1,150 21
1,150 1,160 20
1,160 1,170 19
1,170 1,180 18
1,180 1,190 17
1,190 1,200 16
1,200 1,210 15
1,210 1,220 14
1,220 1,230 13
1,230 1,240 12
1,240 1,250 11
1,250 1,260 10
1,260 1,270 9
1,270 1,280 8
1,280 1,290 7
1,290 1,300 6
1,300 1,310 5
1,310 1,320 4
1,320 1,330 3
1,330 1,340 2
1,340 1,350 1
1,350 --- 0
--------------------------------------------
MARRIED Without Spouse Filing Certificate
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
300 305 61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 820 69
820 830 70
830 840 69
840 850 68
850 860 67
860 870 66
870 880 65
880 890 64
890 900 63
900 910 62
910 920 61
920 930 60
930 940 59
940 950 58
950 960 57
960 970 56
970 980 55
980 990 54
990 1,000 53
1,000 1,010 52
1,010 1,020 51
1,020 1,030 50
1,030 1,040 50
1,040 1,050 49
1,050 1,060 48
1,060 1,070 47
1,070 1,080 46
1,080 1,090 45
1,090 1,100 44
1,100 1,110 43
1,110 1,120 42
1,120 1,130 41
1,130 1,140 40
1,140 1,150 39
1,150 1,160 38
1,160 1,170 37
1,170 1,180 36
1,180 1,190 35
1,190 1,200 34
1,200 1,210 33
1,210 1,220 32
1,220 1,230 31
1,230 1,240 30
1,240 1,250 29
1,250 1,260 28
1,260 1,270 27
1,270 1,280 26
1,280 1,290 26
1,290 1,300 25
1,300 1,310 24
1,310 1,320 23
1,320 1,330 22
1,330 1,340 21
1,340 1,350 20
1,350 1,360 19
1,360 1,370 18
1,370 1,380 17
1,380 1,390 16
1,390 1,400 15
1,400 1,410 14
1,410 1,420 13
1,420 1,430 12
1,430 1,440 11
1,440 1,450 10
1,450 1,460 9
1,460 1,470 8
1,470 1,480 7
1,480 1,490 6
1,490 1,500 5
1,500 1,510 4
1,510 1,520 3
1,520 1,530 3
1,530 1,540 2
1,540 1,550 1
1,550 --- 0
--------------------------------------------
MARRIED With Both Spouses Filing Certificate
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 410 35
410 420 34
420 430 33
430 440 32
440 450 31
450 460 31
460 470 30
470 480 29
480 490 28
490 500 27
500 510 26
510 520 25
520 530 24
530 540 23
540 550 22
550 560 21
560 570 20
570 580 19
580 590 18
590 600 17
600 610 16
610 620 15
620 630 14
630 640 13
640 650 12
650 660 11
660 670 10
670 680 9
680 690 8
690 700 7
700 710 7
710 720 6
720 730 5
730 740 4
740 750 3
750 760 2
760 770 1
770 --- 0
--------------------------------------------
SEMIMONTHLY Payroll Period
--------------------------------------------
SINGLE or HEAD OF HOUSEHOLD
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
300 305 61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 345 69
345 350 70
350 355 71
355 360 72
360 365 73
365 370 74
370 680 75
680 690 76
690 700 75
700 710 74
710 720 73
720 730 72
730 740 71
740 750 70
750 760 69
760 770 68
770 780 67
780 790 66
790 800 65
800 810 64
810 820 63
820 830 62
830 840 61
840 850 60
850 860 59
860 870 58
870 880 57
880 890 56
890 900 55
900 910 54
910 920 53
920 930 53
930 940 52
940 950 51
950 960 50
960 970 49
970 980 48
980 990 47
990 1,000 46
1,000 1,010 45
1,010 1,020 44
1,020 1,030 43
1,030 1,040 42
1,040 1,050 41
1,050 1,060 40
1,060 1,070 39
1,070 1,080 38
1,080 1,090 37
1,090 1,100 36
1,100 1,110 35
1,110 1,120 34
1,120 1,130 33
1,130 1,140 32
1,140 1,150 31
1,150 1,160 30
1,160 1,170 30
1,170 1,180 29
1,180 1,190 28
1,190 1,200 27
1,200 1,210 26
1,210 1,220 25
1,220 1,230 24
1,230 1,240 23
1,240 1,250 22
1,250 1,260 21
1,260 1,270 20
1,270 1,280 19
1,280 1,290 18
1,290 1,300 17
1,300 1,310 16
1,310 1,320 15
1,320 1,330 14
1,330 1,340 13
1,340 1,350 12
1,350 1,360 11
1,360 1,370 10
1,370 1,380 9
1,380 1,390 8
1,390 1,400 7
1,400 1,410 6
1,410 1,420 6
1,420 1,430 5
1,430 1,440 4
1,440 1,450 3
1,450 1,460 2
1,460 1,470 1
1,470 --- 0
--------------------------------------------
MARRIED Without Spouse Filing Certificate
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
300 305 61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 345 69
345 350 70
350 355 71
355 360 72
360 365 73
365 370 74
370 890 75
890 900 75
900 910 74
910 920 73
920 930 72
930 940 72
940 950 71
950 960 70
960 970 69
970 980 68
980 990 67
990 1,000 66
1,000 1,010 65
1,010 1,020 64
1,020 1,030 63
1,030 1,040 62
1,040 1,050 61
1,050 1,060 60
1,060 1,070 59
1,070 1,080 58
1,080 1,090 57
1,090 1,100 56
1,100 1,110 55
1,110 1,120 54
1,120 1,130 53
1,130 1,140 52
1,140 1,150 51
1,150 1,160 50
1,160 1,170 49
1,170 1,180 49
1,180 1,190 48
1,190 1,200 47
1,200 1,210 46
1,210 1,220 45
1,220 1,230 44
1,230 1,240 43
1,240 1,250 42
1,250 1,260 41
1,260 1,270 40
1,270 1,280 39
1,280 1,290 38
1,290 1,300 37
1,300 1,310 36
1,310 1,320 35
1,320 1,330 34
1,330 1,340 33
1,340 1,350 32
1,350 1,360 31
1,360 1,370 30
1,370 1,380 29
1,380 1,390 28
1,390 1,400 27
1,400 1,410 26
1,410 1,420 26
1,420 1,430 25
1,430 1,440 24
1,440 1,450 23
1,450 1,460 22
1,460 1,470 21
1,470 1,480 20
1,480 1,490 19
1,490 1,500 18
1,500 1,510 17
1,510 1,520 16
1,520 1,530 15
1,530 1,540 14
1,540 1,550 13
1,550 1,560 12
1,560 1,570 11
1,570 1,580 10
1,580 1,590 9
1,590 1,600 8
1,600 1,610 7
1,610 1,620 6
1,620 1,630 5
1,630 1,640 4
1,640 1,650 3
1,650 1,660 2
1,660 1,670 2
1,670 1,680 1
1,680 --- 0
--------------------------------------------
MARRIED With Both Spouses Filing Certificate
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 445 38
445 455 37
455 465 36
465 475 35
475 485 34
485 495 33
495 505 32
505 515 31
515 525 30
525 535 30
535 545 29
545 555 28
555 565 27
565 575 26
575 585 25
585 595 24
595 605 23
605 615 22
615 625 21
625 635 20
635 645 19
645 655 18
655 665 17
665 675 16
675 685 15
685 695 14
695 705 13
705 715 12
715 725 11
725 735 10
735 745 9
745 755 8
755 765 7
765 775 7
775 785 6
785 795 5
795 805 4
805 815 3
815 825 2
825 835 1
835 --- 0
--------------------------------------------
MONTHLY Payroll Period
--------------------------------------------
SINGLE or HEAD OF HOUSEHOLD
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
300 305 61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 345 69
345 350 70
350 355 71
355 360 72
360 365 73
365 370 74
370 375 75
375 380 77
380 385 78
385 390 79
390 395 80
395 400 81
400 405 82
405 410 83
410 415 84
415 420 85
420 425 86
425 430 87
430 435 88
435 440 89
440 445 90
445 450 91
450 455 92
455 460 93
460 465 94
465 470 95
470 475 96
475 480 97
480 485 98
485 490 99
490 495 100
495 500 101
500 505 102
505 510 103
510 515 104
515 520 105
520 525 106
525 530 107
530 535 108
535 540 109
540 545 110
545 550 111
550 555 112
555 560 113
560 565 114
565 570 115
570 575 116
575 580 117
580 585 118
585 590 119
590 595 120
595 600 121
600 605 122
605 610 123
610 615 124
615 620 125
620 625 126
625 630 128
630 635 129
635 640 130
640 645 131
645 650 132
650 655 133
655 660 134
660 665 135
665 670 136
670 675 137
675 680 138
680 685 139
685 690 140
690 695 141
695 700 142
700 705 143
705 710 144
710 715 145
715 720 146
720 725 147
725 730 148
730 735 149
735 740 150
740 745 151
745 1,365 152
1,365 1,375 152
1,375 1,385 151
1,385 1,395 150
1,395 1,405 149
1,405 1,415 148
1,415 1,425 147
1,425 1,435 146
1,435 1,445 145
1,445 1,455 144
1,455 1,465 143
1,465 1,475 142
1,475 1,485 141
1,485 1,495 140
1,495 1,505 139
1,505 1,515 138
1,515 1,525 137
1,525 1,535 136
1,535 1,545 135
1,545 1,555 134
1,555 1,565 133
1,565 1,575 132
1,575 1,585 131
1,585 1,595 130
1,595 1,605 129
1,605 1,615 129
1,615 1,625 128
1,625 1,635 127
1,635 1,645 126
1,645 1,655 125
1,655 1,665 124
1,665 1,675 123
1,675 1,685 122
1,685 1,695 121
1,695 1,705 120
1,705 1,715 119
1,715 1,725 118
1,725 1,735 117
1,735 1,745 116
1,745 1,755 115
1,755 1,765 114
1,765 1,775 113
1,775 1,785 112
1,785 1,795 111
1,795 1,805 110
1,805 1,815 109
1,815 1,825 108
1,825 1,835 107
1,835 1,845 106
1,845 1,855 106
1,855 1,865 105
1,865 1,875 104
1,875 1,885 103
1,885 1,895 102
1,895 1,905 101
1,905 1,915 100
1,915 1,925 99
1,925 1,935 98
1,935 1,945 97
1,945 1,955 96
1,955 1,965 95
1,965 1,975 94
1,975 1,985 93
1,985 1,995 92
1,995 2,005 91
2,005 2,015 90
2,015 2,025 89
2,025 2,035 88
2,035 2,045 87
2,045 2,055 86
2,055 2,065 85
2,065 2,075 84
2,075 2,085 83
2,085 2,095 82
2,095 2,105 82
2,105 2,115 81
2,115 2,125 80
2,125 2,135 79
2,135 2,145 78
2,145 2,155 77
2,155 2,165 76
2,165 2,175 75
2,175 2,185 74
2,185 2,195 73
2,195 2,205 72
2,205 2,215 71
2,215 2,225 70
2,225 2,235 69
2,235 2,245 68
2,245 2,255 67
2,255 2,265 66
2,265 2,275 65
2,275 2,285 64
2,285 2,295 63
2,295 2,305 62
2,305 2,315 61
2,315 2,325 60
2,325 2,335 59
2,335 2,345 59
2,345 2,355 58
2,355 2,365 57
2,365 2,375 56
2,375 2,385 55
2,385 2,395 54
2,395 2,405 53
2,405 2,415 52
2,415 2,425 51
2,425 2,435 50
2,435 2,445 49
2,445 2,455 48
2,455 2,465 47
2,465 2,475 46
2,475 2,485 45
2,485 2,495 44
2,495 2,505 43
2,505 2,515 42
2,515 2,525 41
2,525 2,535 40
2,535 2,545 39
2,545 2,555 38
2,555 2,565 37
2,565 2,575 36
2,575 2,585 36
2,585 2,595 35
2,595 2,605 34
2,605 2,615 33
2,615 2,625 32
2,625 2,635 31
2,635 2,645 30
2,645 2,655 29
2,655 2,665 28
2,665 2,675 27
2,675 2,685 26
2,685 2,695 25
2,695 2,705 24
2,705 2,715 23
2,715 2,725 22
2,725 2,735 21
2,735 2,745 20
2,745 2,755 19
2,755 2,765 18
2,765 2,775 17
2,775 2,785 16
2,785 2,795 15
2,795 2,805 14
2,805 2,815 13
2,815 2,825 13
2,825 2,835 12
2,835 2,845 11
2,845 2,855 10
2,855 2,865 9
2,865 2,875 8
2,875 2,885 7
2,885 2,895 6
2,895 2,905 5
2,905 2,915 4
2,915 2,925 3
2,925 2,935 2
2,935 2,945 1
2,945 --- 0
--------------------------------------------
MARRIED Without Spouse Filing Certificate
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
300 305 61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 345 69
345 350 70
350 355 71
355 360 72
360 365 73
365 370 74
370 375 75
375 380 77
380 385 78
385 390 79
390 395 80
395 400 81
400 405 82
405 410 83
410 415 84
415 420 85
420 425 86
425 430 87
430 435 88
435 440 89
440 445 90
445 450 91
450 455 92
455 460 93
460 465 94
465 470 95
470 475 96
475 480 97
480 485 98
485 490 99
490 495 100
495 500 101
500 505 102
505 510 103
510 515 104
515 520 105
520 525 106
525 530 107
530 535 108
535 540 109
540 545 110
545 550 111
550 555 112
555 560 113
560 565 114
565 570 115
570 575 116
575 580 117
580 585 118
585 590 119
590 595 120
595 600 121
600 605 122
605 610 123
610 615 124
615 620 125
620 625 126
625 630 128
630 635 129
635 640 130
640 645 131
645 650 132
650 655 133
655 660 134
660 665 135
665 670 136
670 675 137
675 680 138
680 685 139
685 690 140
690 695 141
695 700 142
700 705 143
705 710 144
710 715 145
715 720 146
720 725 147
725 730 148
730 735 149
735 740 150
740 745 151
745 1,785 152
1,785 1,795 151
1,795 1,805 150
1,805 1,815 149
1,815 1,825 148
1,825 1,835 147
1,835 1,845 146
1,845 1,855 145
1,855 1,865 144
1,865 1,875 144
1,875 1,885 143
1,885 1,895 142
1,895 1,905 141
1,905 1,915 140
1,915 1,925 139
1,925 1,935 138
1,935 1,945 137
1,945 1,955 136
1,955 1,965 135
1,965 1,975 134
1,975 1,985 133
1,985 1,995 132
1,995 2,005 131
2,005 2,015 130
2,015 2,025 129
2,025 2,035 128
2,035 2,045 127
2,045 2,055 126
2,055 2,065 125
2,065 2,075 124
2,075 2,085 123
2,085 2,095 122
2,095 2,105 121
2,105 2,115 121
2,115 2,125 120
2,125 2,135 119
2,135 2,145 118
2,145 2,155 117
2,155 2,165 116
2,165 2,175 115
2,175 2,185 114
2,185 2,195 113
2,195 2,205 112
2,205 2,215 111
2,215 2,225 110
2,225 2,235 109
2,235 2,245 108
2,245 2,255 107
2,255 2,265 106
2,265 2,275 105
2,275 2,285 104
2,285 2,295 103
2,295 2,305 102
2,305 2,315 101
2,315 2,325 100
2,325 2,335 99
2,335 2,345 98
2,345 2,355 98
2,355 2,365 97
2,365 2,375 96
2,375 2,385 95
2,385 2,395 94
2,395 2,405 93
2,405 2,415 92
2,415 2,425 91
2,425 2,435 90
2,435 2,445 89
2,445 2,455 88
2,455 2,465 87
2,465 2,475 86
2,475 2,485 85
2,485 2,495 84
2,495 2,505 83
2,505 2,515 82
2,515 2,525 81
2,525 2,535 80
2,535 2,545 79
2,545 2,555 78
2,555 2,565 77
2,565 2,575 76
2,575 2,585 75
2,585 2,595 75
2,595 2,605 74
2,605 2,615 73
2,615 2,625 72
2,625 2,635 71
2,635 2,645 70
2,645 2,655 69
2,655 2,665 68
2,665 2,675 67
2,675 2,685 66
2,685 2,695 65
2,695 2,705 64
2,705 2,715 63
2,715 2,725 62
2,725 2,735 61
2,735 2,745 60
2,745 2,755 59
2,755 2,765 58
2,765 2,775 57
2,775 2,785 56
2,785 2,795 55
2,795 2,805 54
2,805 2,815 53
2,815 2,825 52
2,825 2,835 51
2,835 2,845 51
2,845 2,855 50
2,855 2,865 49
2,865 2,875 48
2,875 2,885 47
2,885 2,895 46
2,895 2,905 45
2,905 2,915 44
2,915 2,925 43
2,925 2,935 42
2,935 2,945 41
2,945 2,955 40
2,955 2,965 39
2,965 2,975 38
2,975 2,985 37
2,985 2,995 36
2,995 3,005 35
3,005 3,015 34
3,015 3,025 33
3,025 3,035 32
3,035 3,045 31
3,045 3,055 30
3,055 3,065 29
3,065 3,075 28
3,075 3,085 28
3,085 3,095 27
3,095 3,105 26
3,105 3,115 25
3,115 3,125 24
3,125 3,135 23
3,135 3,145 22
3,145 3,155 21
3,155 3,165 20
3,165 3,175 19
3,175 3,185 18
3,185 3,195 17
3,195 3,205 16
3,205 3,215 15
3,215 3,225 14
3,225 3,235 13
3,235 3,245 12
3,245 3,255 11
3,255 3,265 10
3,265 3,275 9
3,275 3,285 8
3,285 3,295 7
3,295 3,305 6
3,305 3,315 5
3,315 3,325 5
3,325 3,335 4
3,335 3,345 3
3,345 3,355 2
3,355 3,365 1
3,365 --- 0
--------------------------------------------
MARRIED With Both Spouses Filing Certificate
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 35 6
35 40 7
40 45 8
45 50 9
50 55 10
55 60 11
60 65 12
65 70 13
70 75 14
75 80 15
80 85 16
85 90 17
90 95 18
95 100 19
100 105 20
105 110 21
110 115 22
115 120 23
120 125 24
125 130 26
130 135 27
135 140 28
140 145 29
145 150 30
150 155 31
155 160 32
160 165 33
165 170 34
170 175 35
175 180 36
180 185 37
185 190 38
190 195 39
195 200 40
200 205 41
205 210 42
210 215 43
215 220 44
220 225 45
225 230 46
230 235 47
235 240 48
240 245 49
245 250 50
250 255 51
255 260 52
260 265 53
265 270 54
270 275 55
275 280 56
280 285 57
285 290 58
290 295 59
295 300 60
300 305 61
305 310 62
310 315 63
315 320 64
320 325 65
325 330 66
330 335 67
335 340 68
340 345 69
345 350 70
350 355 71
355 360 72
360 365 73
365 370 74
370 890 75
890 900 75
900 910 74
910 920 73
920 930 72
930 940 72
940 950 71
950 960 70
960 970 69
970 980 68
980 990 67
990 1,000 66
1,000 1,010 65
1,010 1,020 64
1,020 1,030 63
1,030 1,040 62
1,040 1,050 61
1,050 1,060 60
1,060 1,070 59
1,070 1,080 58
1,080 1,090 57
1,090 1,100 56
1,100 1,110 55
1,110 1,120 54
1,120 1,130 53
1,130 1,140 52
1,140 1,150 51
1,150 1,160 50
1,160 1,170 49
1,170 1,180 49
1,180 1,190 48
1,190 1,200 47
1,200 1,210 46
1,210 1,220 45
1,220 1,230 44
1,230 1,240 43
1,240 1,250 42
1,250 1,260 41
1,260 1,270 40
1,270 1,280 39
1,280 1,290 38
1,290 1,300 37
1,300 1,310 36
1,310 1,320 35
1,320 1,330 34
1,330 1,340 33
1,340 1,350 32
1,350 1,360 31
1,360 1,370 30
1,370 1,380 29
1,380 1,390 28
1,390 1,400 27
1,400 1,410 26
1,410 1,420 26
1,420 1,430 25
1,430 1,440 24
1,440 1,450 23
1,450 1,460 22
1,460 1,470 21
1,470 1,480 20
1,480 1,490 19
1,490 1,500 18
1,500 1,510 17
1,510 1,520 16
1,520 1,530 15
1,530 1,540 14
1,540 1,550 13
1,550 1,560 12
1,560 1,570 11
1,570 1,580 10
1,580 1,590 9
1,590 1,600 8
1,600 1,610 7
1,610 1,620 6
1,620 1,630 5
1,630 1,640 4
1,640 1,650 3
1,650 1,660 2
1,660 1,670 2
1,670 1,680 1
1,680 --- 0
--------------------------------------------
DAILY Payroll Period
--------------------------------------------
SINGLE or HEAD OF HOUSEHOLD
--------------------------------------------
Wages--
--------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 60 6
60 70 6
70 80 5
80 90 4
90 100 3
100 110 3
110 120 2
120 130 1
130 --- 0
--------------------------------------------
MARRIED Without Spouse Filing Certificate
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 20 3
20 25 4
25 30 5
30 80 6
80 90 6
90 100 5
100 110 4
110 120 3
120 130 2
130 140 1
140 150 1
150 --- 0
--------------------------------------------
MARRIED With Both Spouses Filing Certificate
--------------------------------------------
Wages--
---------------------------- Payment
At least But less to be
than made
--------------------------------------------
$0 $5 $0
5 10 1
10 15 2
15 40 3
40 50 3
50 60 2
60 70 1
70 --- 0
--------------------------------------------
Alternative Methods for Figuring Withholding
You may use various methods of figuring federal income tax withholding. The methods described below may be used instead of the common payroll methods provided earlier. Use the method that best suits your payroll system and employees.
CAUTION: Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procedure is discussed in Withholding Income Taxes on the Wages of Nonresident Alien Employees on page 2. Before you use any of the alternative methods to figure the federal income tax withholding on the wages of nonresident alien employees, see Publication 15 (Circular E). Do not use the Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables on pages 50-69 for figuring withholding on nonresident alien employees.
Annualized wages. Using your employee's annual wages, figure the withholding using the Percentage Method, Table 7--Annual Payroll Period, on page 6. Divide the amount from the table by the number of payroll periods, and the result will be the amount of withholding for each payroll period.
Average estimated wages. You may withhold the tax for a payroll period based on estimated average wages, with necessary adjustments, for any quarter. For details, see Regulations section 31.3402(h)(1)-1.
Cumulative wages. An employee may ask you, in writing, to withhold tax on cumulative wages. If you agree to do so, and you have paid the employee for the same kind of payroll period (weekly, biweekly, etc.) since the beginning of the year, you may figure the tax as follows.
Add the wages you have paid the employee for the current calendar year to the current payroll period amount. Divide this amount by the number of payroll periods so far this year including the current period. Figure the withholding on this amount, and multiply the withholding by the number of payroll periods used above. Use the Percentage Method shown on page 3. Subtract the total tax already deducted and withheld during the calendar year from the total amount of tax calculated. The excess is the amount to withhold for the current payroll period. See Revenue Procedure 78-8, 1978-1 C.B. 562, for an example of the cumulative method.
Part-year employment. A part-year employee who figures income tax on a calendar-year basis may ask you to withhold tax by the part-year employment method. The request must be in writing and must contain the following information:
• The last day of any employment during the calendar year with any prior employer.
• A statement that the employee uses the calendar year accounting period.
• A statement that the employee reasonably anticipates that he or she will be employed by all employers for a total of no more than 245 days in all terms of continuous employment (defined below) during the current calendar year.
Complete the following steps to figure withholding tax by the part-year method.
1. Add the wages to be paid to the employee for the current payroll period to any wages that you have already paid to the employee in the current term of continuous employment.
2. Add the number of payroll periods used in step 1 to the number of payroll periods between the employee's last employment and current employment. To find the number of periods between the last employment and current employment, divide the number of calendar days between the employee's last day of earlier employment (or the previous December 31, if later) and the first day of current employment by the number of calendar days in the current payroll period.
3. Divide the step 1 amount by the total number of payroll periods from step 2.
4. Find the tax in the withholding tax tables on the step 3 amount. Be sure to use the correct payroll period table and to take into account the employee's withholding allowances.
5. Multiply the total number of payroll periods from step 2 by the step 4 amount.
6. Subtract from the step 5 amount the total tax already withheld during the current term of continuous employment. Any excess is the amount to withhold for the current payroll period.
See Regulations section 31.3402(h)(4)-1 for more information about the part-year method.
Term of continuous employment. A term of continuous employment may be a single term or two or more following terms of employment with the same employer. A continuous term includes holidays, regular days off, and days off for illness or vacation. A continuous term begins on the first day that an employee works for you and earns pay. It ends on the earlier of the employee's last day of work for you or, if the employee performs no services for you for more than 30 calendar days, the last workday before the 30-day period. If an employment relationship is ended, the term of continuous employment is ended even if a new employment relationship is established with the same employer within 30 days.
Other methods. You may use other methods and tables for withholding taxes, as long as the amount of tax withheld is consistently about the same as it would be under the Percentage Method on page 3. If you develop an alternative method or table, you should test the full range of wage and allowance situations to be sure that they meet the tolerances contained in Regulations section 31.3402(h)(4)-1 as shown in the chart below.
---------------------------------------------------------
If the tax required to be The annual tax withheld
withheld under the under your method may
annual percentage is-- not differ by more than--
---------------------------------------------------------
Less than $10.00 $9.99
---------------------------------------------------------
$10 or more but under $10 plus 10% of the
$100 excess over $10
---------------------------------------------------------
$100 or more but under $19 plus 3% of the excess
$1,000 over $100
---------------------------------------------------------
$1,000 or more $46 plus 1% of the excess
over $1,000
---------------------------------------------------------
Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)
Two formula tables for percentage method withholding are on pages 38 and 39. The differences in the Alternative Percentage Method formulas and the steps for figuring withheld tax for different payroll systems are shown in this example.
MARRIED PERSON (Weekly Payroll Period)
If wages exceeding the allowance amount are over $303 but not over $470:
Method: Income Tax Withheld:
Percentage (page 4) 10% of excess over $303
Alternative 1 (page 38) 10% of such wages minus $30.30
Alternative 2 (page 39) Such wages minus $303, times 10%
of remainder
Nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. Before you use these tables to figure the federal income tax withholding on wages of nonresident alien employees, review the procedures discussed in Withholding Income Taxes on the Wages of Nonresident Alien Employees on page 2. See Section 9 of Publication 15 (Circular E) for additional information.
Rounding. When employers use the Percentage Method or the Formula Tables for Percentage Method Withholding (next page), the tax for the pay period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by (a) dropping amounts under 50 cents and (b) increasing amounts from 50 to 99 cents to the next higher dollar. This rounding will be considered to meet the tolerances under section 3402(h)(4).
Alternative 1.--Tables for Percentage Method Withholding Computations
(For Wages Paid Through December 2009)
---------------------------------------------------------------------
Table A(1)--WEEKLY PAYROLL PERIOD
(Amount for each allowance claimed is $70.19)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over-- But not over-- wage-- product
$0 --$138 0% $0
$138 --$200 10% less $13.80
$200 --$696 15% less $23.80
$696 --$1,279 25% less $93.40
$1,279 --$3,338 28% less $131.77
$3,338 --$7,212 33% less $298.67
$7,212 -- 35% less $442.91
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over-- But not over-- wage-- product
$0 --$303 0% $0
$303 --$470 10% less $30.30
$470 --$1,455 15% less $53.80
$1,455 --$2,272 25% less $199.30
$2,272 --$4,165 28% less $267.46
$4,165 --$7,321 33% less $475.71
$7,321 -- 35% less $622.13
---------------------------------------------------------------------
Table B(1)--BIWEEKLY PAYROLL PERIOD
(Amount for each allowance claimed is $140.38)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over-- But not over-- wage-- product
$0 --$276 0% $0
$276 --$400 10% less $27.60
$400 --$1,392 15% less $47.60
$1,392 --$2,559 25% less $186.80
$2,559 --$6,677 28% less $263.57
$6,677 --$14,423 33% less $597.42
$14,423 -- 35% less $885.88
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over-- But not over-- wage-- product
$0 --$606 0% $0
$606 --$940 10% less $60.60
$940 --$2,910 15% less $107.60
$2,910 --$4,543 25% less $398.60
$4,543 --$8,331 28% less $534.89
$8,331 --$14,642 33% less $951.44
$14,642 -- 35% less $1,244.28
---------------------------------------------------------------------
Table C(1)--SEMIMONTHLY PAYROLL PERIOD
(Amount for each allowance claimed is $152.08)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over-- But not over-- wage-- product
$0 --$299 0% $0
$299 --$433 10% less $29.90
$433 --$1,508 15% less $51.55
$1,508 --$2,772 25% less $202.35
$2,772 --$7,233 28% less $285.51
$7,233 --$15,625 33% less $647.16
$15,625 -- 35% less $959.66
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over-- But not over-- wage-- product
$0 --$656 0% $0
$656 --$1,019 10% less $65.60
$1,019 --$3,152 15% less $116.55
$3,152 --$4,922 25% less $431.75
$4,922 --$9,025 28% less $579.41
$9,025 --$15,863 33% less $1,030.66
$15,863 -- 35% less $1,347.92
---------------------------------------------------------------------
Table D(1)--MONTHLY PAYROLL PERIOD
(Amount for each allowance claimed is $304.17)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over-- But not over-- wage-- product
$0 --$598 0% $0
$598 --$867 10% less $59.80
$867 --$3,017 15% less $103.15
$3,017 --$5,544 25% less $404.85
$5,544 --$14,467 28% less $571.17
$14,467 --$31,250 33% less $1,294.52
$31,250 -- 35% less $1,919.52
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Of such From
Over-- But not over-- wage-- product
$0 --$1,313 0% $0
$1,313 --$2,038 10% less $131.30
$2,038 --$6,304 15% less $233.20
$6,304 --$9,844 25% less $863.60
$9,844 --$18,050 28% less $1,158.92
$18,050 --$31,725 33% less $2,061.42
$31,725 -- 35% less $2,695.92
---------------------------------------------------------------------
Table E(1)--DAILY or MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed for such period is $14.04)
Single Person
If the wage in excess of allowance The income tax to be
amount divided by the number of withheld multiplied by
days in the pay period is: the number of days
in such period is:
Of such From
Over-- But not over-- wage-- product
$0 --$27.60 0% $0
$27.60 --$40.00 10% less $2.76
$40.00 --$139.20 15% less $4.76
$139.20 --$255.90 25% less $18.68
$255.90 --$667.70 28% less $26.35
$667.70 --$1,442.30 33% less $59.74
$1,442.30 -- 35% less $88.59
Married Person
If the wage in excess of allowance The income tax to be
amount divided by the number of withheld multiplied by
days in the pay period is: the number of days
in such period is:
Of such From
Over-- But not over-- wage-- product
$0 --$60.60 0% $0
$60.60 --$94.00 10% less $6.06
$94.00 --$291.00 15% less $10.76
$291.00 --$454.30 25% less $39.86
$454.30 --$833.10 28% less $53.48
$833.10 --$1,464.20 33% less $95.14
$1,464.20 -- 35% less $124.43
---------------------------------------------------------------------
Note.-- The adjustment factors may be reduced by one-half cent
(e.g., 7.50 to 7.495; 69.38 to 69.375) to eliminate separate half
rounding operations.
The first two brackets of these tables may be
combined, provided zero withholding is used to credit withholding
amounts computed by the combined bracket rates, for example, $0 to
$51 and $51 to $198 combined to read, "Over $0, But not over $198."
The employee's excess wage (gross wage less amount for allowances
claimed) is used with the applicable percentage rates and subtraction
factors to calculate the amount of income tax withheld.
Alternative 2.--Tables for Percentage Method Withholding Computations
(For Wages Paid Through December 2009)
---------------------------------------------------------------------
Table A(2)--WEEKLY PAYROLL PERIOD
(Amount for each allowance claimed is $70.19)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over-- But not over-- Such wage-- Times
$0 --$138 minus $0 0%
$138 --$200 minus $138.00 10%
$200 --$696 minus $158.67 15%
$696 --$1,279 minus $373.60 25%
$1,279 --$3,338 minus $470.61 28%
$3,338 --$7,212 minus $905.06 33%
$7,212 -- minus $1,265.46 35%
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over-- But not over-- Such wage-- Times
$0 --$303 minus $0.00 0%
$303 --$470 minus $303.00 10%
$470 --$1,455 minus $358.67 15%
$1,455 --$2,272 minus $797.20 25%
$2,272 --$4,165 minus $955.21 28%
$4,165 --$7,321 minus $1,441.55 33%
$7,321 -- minus $1,777.51 35%
---------------------------------------------------------------------
Table B(2)--BIWEEKLY PAYROLL PERIOD
(Amount for each allowance claimed is $140.38)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over-- But not over-- Such wage-- Times
$0 --$276 minus $0.00 0%
$276 --$400 minus $276.00 10%
$400 --$1,392 minus $317.33 15%
$1,392 --$2,559 minus $747.20 25%
$2,559 --$6,677 minus $941.32 28%
$6,677 --$14,423 minus $1,810.36 33%
$14,423 -- minus $2,531.09 35%
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over-- But not over-- Such wage-- Times
$0 --$606 minus $0.00 0%
$606 --$940 minus $606.00 10%
$940 --$2,910 minus $717.33 15%
$2,910 --$4,543 minus $1,594.40 25%
$4,543 --$8,331 minus $1,910.32 28%
$8,331 --$14,642 minus $2,883.15 33%
$14,642 -- minus $3,555.09 35%
---------------------------------------------------------------------
Table C(2)--SEMIMONTHLY PAYROLL PERIOD
(Amount for each allowance claimed is $152.08)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over-- But not over-- Such wage-- Times
$0 --$299 minus $0.00 0%
$299 --$433 minus $299.00 10%
$433 --$1,508 minus $343.67 15%
$1,508 --$2,772 minus $809.40 25%
$2,772 --$7,233 minus $1,019.68 28%
$7,233 --$15,625 minus $1,961.09 33%
$15,625 -- minus $2,741.89 35%
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over-- But not over-- Such wage-- Times
$0 --$656 minus $0.00 0%
$656 --$1,019 minus $656.00 10%
$1,019 --$3,152 minus $777.00 15%
$3,152 --$4,922 minus $1,727.00 25%
$4,922 --$9,025 minus $2,069.32 28%
$9,025 --$15,863 minus $3,123.21 33%
$15,863 -- minus $3,851.20 35%
---------------------------------------------------------------------
Table D(2)--MONTHLY PAYROLL PERIOD
(Amount for each allowance claimed is $304.17)
Single Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over-- But not over-- Such wage-- Times
$0 --$598 minus $0.00 0%
$598 --$867 minus $598.00 10%
$867 --$3,017 minus $687.67 15%
$3,017 --$5,544 minus $1,619.40 25%
$5,544 --$14,467 minus $2,039.89 28%
$14,467 --$31,250 minus $3,922.79 33%
$31,250 -- minus $5,484.34 35%
Married Person
If the wage in excess of The income tax to be
allowance amount is: withheld is:
Over-- But not over-- Such wage-- Times
$0 --$1,313 minus $0.00 0%
$1,313 --$2,038 minus $1,313.00 10%
$2,038 --$6,304 minus $1,554.67 15%
$6,304 --$9,844 minus $3,454.40 25%
$9,844 --$18,050 minus $4,139.00 28%
$18,050 --$31,725 minus $6,246.73 33%
$31,725 -- minus $7,702.63 35%
---------------------------------------------------------------------
Table E(2)--DAILY or MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed per day for such period is $14.04)
Single Person
If the wage in excess of allowance The income tax to be withheld
amount divided by the number of multiplied by the number of
days in the pay period is: days in such period is:
Over-- But not over-- Such wage-- Times
$0 --$27.60 minus $0.00 0%
$27.60 --$40.00 minus $27.60 10%
$40.00 --$139.20 minus $31.73 15%
$139.20 --$255.90 minus $74.72 25%
$255.90 --$667.70 minus $94.11 28%
$667.70 --$1,442.30 minus $181.03 33%
$1,442.30 -- minus $253.10 35%
Married Person
If the wage in excess of allowance The income tax to be withheld
amount divided by the number of multiplied by the number of
days in the pay period is: days in such period is:
Over-- But not over-- Such wage-- Times
$0 --$60.60 minus $0.00 0%
$60.60 --$94.00 minus $60.60 10%
$94.00 --$291.00 minus $71.73 15%
$291.00 --$454.30 minus $159.44 25%
$454.30 --$833.10 minus $191.01 28%
$833.10 --$1,464.20 minus $288.31 33%
$1,464.20 -- minus $355.51 35%
---------------------------------------------------------------------
Note.-- The first two brackets of these tables may be combined,
provided zero withholding is used to credit withholding amounts
computed by the combined bracket rates, for example, $0 to $51 and
$51 to $198 combined to read, "Over $0, But not over $198."
The employee's excess wage (gross wage less amount for allowances
claimed) is used with the applicable percentage rates and subtraction
factors to calculate the amount of income tax withheld.
Wage Bracket Percentage Method Tables (for Automated Payroll Systems)
The Wage Bracket Percentage Method Tables show the gross wage brackets that apply to each withholding percentage rate for employees with up to nine withholding allowances. These tables also show the computation factors for each number of withholding allowances and the applicable wage bracket. The computation factors are used to figure the amount of withholding tax by a percentage method.
Kinds of tables. Two kinds of Wage Bracket Percentage Method Tables are shown. Each has tables for married and single persons for weekly, biweekly, semimonthly, and monthly payroll periods.
The difference between the two kinds of tables is the reduction factor to be subtracted from wages before multiplying by the applicable percentage withholding rate. In the tables for Computing Income Tax Withholding From Gross Wages on pages 41-44, the reduction factor includes both the amount for withholding allowances claimed and a rate adjustment factor as shown in the Alternative 2.-- Tables for Percentage Method Withholding Computations on page 39. In the tables for Computing Tax Withholding From Wages Exceeding Allowance Amount on pages 45-48, the reduction factor does not include an amount for the number of allowances claimed.
Which table to use. Use the kind of wage bracket table that best suits your payroll system. For example, some payroll systems automatically subtract from wages the allowance amount for each employee before finding the amount of tax to withhold. The tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount can be used in these systems. The reduction factors in these tables do not include the allowance amount that was automatically subtracted before applying the table factors in the calculation. For other systems that do not separately subtract the allowance amount, use the tables for Computing Income Tax Withholding From Gross Wages.
Rounding. When employers use the Wage Bracket Percentage Method Tables, the tax for the period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by (a) dropping amounts under 50 cents and (b) increasing amounts from 50 to 99 cents to the next higher dollar. Such rounding will be deemed to meet the tolerances under section 3402(h)(4).
When employers use the Wage Bracket Percentage Method Tables, the tax for the period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by (a) dropping amounts under 50 cents and (b) increasing amounts from 50 to 99 cents to the next higher dollar. Such rounding will be deemed to meet the tolerances under section 3402(h)(4).
(For Wages Paid Through December 2009)
Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages
----------------------------------------------------------------------
Weekly Payroll Period
----------------------------------------------------------------------
Single Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over gross wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0.00 $200.00 subtract $138.00 10%
$200.00 $696.00 subtract $158.67 15%
$696.00 $1,279.00 subtract $373.60 25%
0 $1,279.00 $3,338.00 subtract $470.61 28%
$3,338.00 $7,212.00 subtract $905.06 33%
$7,212.00 ........ subtract $1,265.46 35%
----------------------------------------------------------------------
$0.00 $270.19 subtract $208.19 10%
$270.19 $766.19 subtract $228.86 15%
$766.19 $1,349.19 subtract $443.79 25%
1 $1,349.19 $3,408.19 subtract $540.80 28%
$3,408.19 $7,282.19 subtract $975.25 33%
$7,282.19 ........ subtract $1,335.65 35%
----------------------------------------------------------------------
$0.00 $340.38 subtract $278.38 10%
$340.38 $836.38 subtract $299.05 15%
$836.38 $1,419.38 subtract $513.98 25%
2 $1,419.38 $3,478.38 subtract $610.99 28%
$3,478.38 $7,352.38 subtract $1,045.44 33%
$7,352.38 ........ subtract $1,405.84 35%
----------------------------------------------------------------------
$0.00 $410.57 subtract $348.57 10%
$410.57 $906.57 subtract $369.24 15%
$906.57 $1,489.57 subtract $584.17 25%
3 $1,489.57 $3,548.57 subtract $681.18 28%
$3,548.57 $7,422.57 subtract $1,115.63 33%
$7,422.57 ........ subtract $1,476.03 35%
----------------------------------------------------------------------
$0.00 $480.76 subtract $418.76 10%
$480.76 $976.76 subtract $439.43 15%
$976.76 $1,559.76 subtract $654.36 25%
4 $1,559.76 $3,618.76 subtract $751.37 28%
$3,618.76 $7,492.76 subtract $1,185.82 33%
$7,492.76 ........ subtract $1,546.22 35%
----------------------------------------------------------------------
$0.00 $550.95 subtract $488.95 10%
$550.95 $1,046.95 subtract $509.62 15%
$1,046.95 $1,629.95 subtract $724.55 25%
5 $1,629.95 $3,688.95 subtract $821.56 28%
$3,688.95 $7,562.95 subtract $1,256.01 33%
$7,562.95 ........ subtract $1,616.41 35%
----------------------------------------------------------------------
$0.00 $621.14 subtract $559.14 10%
$621.14 $1,117.14 subtract $579.81 15%
$1,117.14 $1,700.14 subtract $794.74 25%
6 $1,700.14 $3,759.14 subtract $891.75 28%
$3,759.14 $7,633.14 subtract $1,326.20 33%
$7,633.14 ........ subtract $1,686.60 35%
----------------------------------------------------------------------
$0.00 $691.33 subtract $629.33 10%
$691.33 $1,187.33 subtract $650.00 15%
$1,187.33 $1,770.33 subtract $864.93 25%
7 $1,770.33 $3,829.33 subtract $961.94 28%
$3,829.33 $7,703.33 subtract $1,396.39 33%
$7,703.33 ........ subtract $1,756.79 35%
----------------------------------------------------------------------
$0.00 $761.52 subtract $699.52 10%
$761.52 $1,257.52 subtract $720.19 15%
$1,257.52 $1,840.52 subtract $935.12 25%
8 $1,840.52 $3,899.52 subtract $1,032.13 28%
$3,899.52 $7,773.52 subtract $1,466.58 33%
$7,773.52 ........ subtract $1,826.98 35%
----------------------------------------------------------------------
$0.00 $831.71 subtract $769.71 10%
$831.71 $1,327.71 subtract $790.38 15%
$1,327.71 $1,910.71 subtract $1,005.31 25%
92 $1,910.71 $3,969.71 subtract $1,102.32 28%
$3,969.71 $7,843.71 subtract $1,536.77 33%
$7,843.71 ........ subtract $1,897.17 35%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
----------------------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over gross wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0.00 $470.00 subtract $303.00 10%
$470.00 $1,455.00 subtract $358.67 15%
$1,455.00 $2,272.00 subtract $797.20 25%
0 $2,272.00 $4,165.00 subtract $955.21 28%
$4,165.00 $7,321.00 subtract $1,441.55 33%
$7,321.00 ........ subtract $1,777.51 35%
----------------------------------------------------------------------
$0.00 $540.19 subtract $373.19 10%
$540.19 $1,525.19 subtract $428.86 15%
$1,525.19 $2,342.19 subtract $867.39 25%
1 $2,342.19 $4,235.19 subtract $1,025.40 28%
$4,235.19 $7,391.19 subtract $1,511.74 33%
$7,391.19 ........ subtract $1,847.70 35%
----------------------------------------------------------------------
$0.00 $610.38 subtract $443.38 10%
$610.38 $1,595.38 subtract $499.05 15%
$1,595.38 $2,412.38 subtract $937.58 25%
2 $2,412.38 $4,305.38 subtract $1,095.59 28%
$4,305.38 $7,461.38 subtract $1,581.93 33%
$7,461.38 ........ subtract $1,917.89 35%
----------------------------------------------------------------------
$0.00 $680.57 subtract $513.57 10%
$680.57 $1,665.57 subtract $569.24 15%
$1,665.57 $2,482.57 subtract $1,007.77 25%
3 $2,482.57 $4,375.57 subtract $1,165.78 28%
$4,375.57 $7,531.57 subtract $1,652.12 33%
$7,531.57 ........ subtract $1,988.08 35%
----------------------------------------------------------------------
$0.00 $750.76 subtract $583.76 10%
$750.76 $1,735.76 subtract $639.43 15%
$1,735.76 $2,552.76 subtract $1,077.96 25%
4 $2,552.76 $4,445.76 subtract $1,235.97 28%
$4,445.76 $7,601.76 subtract $1,722.31 33%
$7,601.76 ........ subtract $2,058.27 35%
----------------------------------------------------------------------
$0.00 $820.95 subtract $653.95 10%
$820.95 $1,805.95 subtract $709.62 15%
$1,805.95 $2,622.95 subtract $1,148.15 25%
5 $2,622.95 $4,515.95 subtract $1,306.16 28%
$4,515.95 $7,671.95 subtract $1,792.50 33%
$7,671.95 ........ subtract $2,128.46 35%
----------------------------------------------------------------------
$0.00 $891.14 subtract $724.14 10%
$891.14 $1,876.14 subtract $779.81 15%
$1,876.14 $2,693.14 subtract $1,218.34 25%
6 $2,693.14 $4,586.14 subtract $1,376.35 28%
$4,586.14 $7,742.14 subtract $1,862.69 33%
$7,742.14 ........ subtract $2,198.65 35%
----------------------------------------------------------------------
$0.00 $961.33 subtract $794.33 10%
$961.33 $1,946.33 subtract $850.00 15%
$1,946.33 $2,763.33 subtract $1,288.53 25%
7 $2,763.33 $4,656.33 subtract $1,446.54 28%
$4,656.33 $7,812.33 subtract $1,932.88 33%
$7,812.33 ........ subtract $2,268.84 35%
----------------------------------------------------------------------
$0.00 $1,031.52 subtract $864.52 10%
$1,031.52 $2,016.52 subtract $920.19 15%
$2,016.52 $2,833.52 subtract $1,358.72 25%
8 $2,833.52 $4,726.52 subtract $1,516.73 28%
$4,726.52 $7,882.52 subtract $2,003.07 33%
$7,882.52 ........ subtract $2,339.03 35%
----------------------------------------------------------------------
$0.00 $1,101.71 subtract $934.71 10%
$1,101.71 $2,086.71 subtract $990.38 15%
$2,086.71 $2,903.71 subtract $1,428.91 25%
92 $2,903.71 $4,796.71 subtract $1,586.92 28%
$4,796.71 $7,952.71 subtract $2,073.26 33%
$7,952.71 ........ subtract $2,409.22 35%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted,
the withholding is zero.
2 You can expand these tables for additional allowances. To do
this, increase the amounts in the subsection by $70.19 for each
additional allowance claimed.
======================================================================
----------------------------------------------------------------------
Biweekly Payroll Period
----------------------------------------------------------------------
Single Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over gross wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0.00 $400.00 subtract $276.00 10%
$400.00 $1,392.00 subtract $317.33 15%
$1,392.00 $2,559.00 subtract $747.20 25%
0 $2,559.00 $6,677.00 subtract $941.32 28%
$6,677.00 $14,423.00 subtract $1,810.36 33%
$14,423.00 ........ subtract $2,531.09 35%
----------------------------------------------------------------------
$0.00 $540.38 subtract $416.38 10%
$540.38 $1,532.38 subtract $457.71 15%
$1,532.38 $2,699.38 subtract $887.58 25%
1 $2,699.38 $6,817.38 subtract $1,081.70 28%
$6,817.38 $14,563.38 subtract $1,950.74 33%
$14,563.38 ........ subtract $2,671.47 35%
----------------------------------------------------------------------
$0.00 $680.76 subtract $556.76 10%
$680.76 $1,672.76 subtract $598.09 15%
$1,672.76 $2,839.76 subtract $1,027.96 25%
2 $2,839.76 $6,957.76 subtract $1,222.08 28%
$6,957.76 $14,703.76 subtract $2,091.12 33%
$14,703.76 ........ subtract $2,811.85 35%
----------------------------------------------------------------------
$0.00 $821.14 subtract $697.14 10%
$821.14 $1,813.14 subtract $738.47 15%
$1,813.14 $2,980.14 subtract $1,168.34 25%
3 $2,980.14 $7,098.14 subtract $1,362.46 28%
$7,098.14 $14,844.14 subtract $2,231.50 33%
$14,844.14 ........ subtract $2,952.23 35%
----------------------------------------------------------------------
$0.00 $961.52 subtract $837.52 10%
$961.52 $1,953.52 subtract $878.85 15%
$1,953.52 $3,120.52 subtract $1,308.72 25%
4 $3,120.52 $7,238.52 subtract $1,502.84 28%
$7,238.52 $14,984.52 subtract $2,371.88 33%
$14,984.52 ........ subtract $3,092.61 35%
----------------------------------------------------------------------
$0.00 $1,101.90 subtract $977.90 10%
$1,101.90 $2,093.90 subtract $1,019.23 15%
$2,093.90 $3,260.90 subtract $1,449.10 25%
5 $3,260.90 $7,378.90 subtract $1,643.22 28%
$7,378.90 $15,124.90 subtract $2,512.26 33%
$15,124.90 ........ subtract $3,232.99 35%
----------------------------------------------------------------------
$0.00 $1,242.28 subtract $1,118.28 10%
$1,242.28 $2,234.28 subtract $1,159.61 15%
$2,234.28 $3,401.28 subtract $1,589.48 25%
6 $3,401.28 $7,519.28 subtract $1,783.60 28%
$7,519.28 $15,265.28 subtract $2,652.64 33%
$15,265.28 ........ subtract $3,373.37 35%
----------------------------------------------------------------------
$0.00 $1,382.66 subtract $1,258.66 10%
$1,382.66 $2,374.66 subtract $1,299.99 15%
$2,374.66 $3,541.66 subtract $1,729.86 25%
7 $3,541.66 $7,659.66 subtract $1,923.98 28%
$7,659.66 $15,405.66 subtract $2,793.02 33%
$15,405.66 ........ subtract $3,513.75 35%
----------------------------------------------------------------------
$0.00 $1,523.04 subtract $1,399.04 10%
$1,523.04 $2,515.04 subtract $1,440.37 15%
$2,515.04 $3,682.04 subtract $1,870.24 25%
8 $3,682.04 $7,800.04 subtract $2,064.36 28%
$7,800.04 $15,546.04 subtract $2,933.40 33%
$15,546.04 ........ subtract $3,654.13 35%
----------------------------------------------------------------------
$0.00 $1,663.42 subtract $1,539.42 10%
$1,663.42 $2,655.42 subtract $1,580.75 15%
$2,655.42 $3,822.42 subtract $2,010.62 25%
92 $3,822.42 $7,940.42 subtract $2,204.74 28%
$7,940.42 $15,686.42 subtract $3,073.78 33%
$15,686.42 ........ subtract $3,794.51 35%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
----------------------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over gross wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0.00 $940.00 subtract $606.00 10%
$940.00 $2,910.00 subtract $717.33 15%
$2,910.00 $4,543.00 subtract $1,594.40 25%
0 $4,543.00 $8,331.00 subtract $1,910.32 28%
$8,331.00 $14,642.00 subtract $2,883.15 33%
$14,642.00 ........ subtract $3,555.09 35%
----------------------------------------------------------------------
$0.00 $1,080.38 subtract $746.38 10%
$1,080.38 $3,050.38 subtract $857.71 15%
$3,050.38 $4,683.38 subtract $1,734.78 25%
1 $4,683.38 $8,471.38 subtract $2,050.70 28%
$8,471.38 $14,782.38 subtract $3,023.53 33%
$14,782.38 ........ subtract $3,695.47 35%
----------------------------------------------------------------------
$0.00 $1,220.76 subtract $886.76 10%
$1,220.76 $3,190.76 subtract $998.09 15%
$3,190.76 $4,823.76 subtract $1,875.16 25%
2 $4,823.76 $8,611.76 subtract $2,191.08 28%
$8,611.76 $14,922.76 subtract $3,163.91 33%
$14,922.76 ........ subtract $3,835.85 35%
----------------------------------------------------------------------
$0.00 $1,361.14 subtract $1,027.14 10%
$1,361.14 $3,331.14 subtract $1,138.47 15%
$3,331.14 $4,964.14 subtract $2,015.54 25%
3 $4,964.14 $8,752.14 subtract $2,331.46 28%
$8,752.14 $15,063.14 subtract $3,304.29 33%
$15,063.14 ........ subtract $3,976.23 35%
----------------------------------------------------------------------
$0.00 $1,501.52 subtract $1,167.52 10%
$1,501.52 $3,471.52 subtract $1,278.85 15%
$3,471.52 $5,104.52 subtract $2,155.92 25%
4 $5,104.52 $8,892.52 subtract $2,471.84 28%
$8,892.52 $15,203.52 subtract $3,444.67 33%
$15,203.52 ........ subtract $4,116.61 35%
----------------------------------------------------------------------
$0.00 $1,641.90 subtract $1,307.90 10%
$1,641.90 $3,611.90 subtract $1,419.23 15%
$3,611.90 $5,244.90 subtract $2,296.30 25%
5 $5,244.90 $9,032.90 subtract $2,612.22 28%
$9,032.90 $15,343.90 subtract $3,585.05 33%
$15,343.90 ........ subtract $4,256.99 35%
----------------------------------------------------------------------
$0.00 $1,782.28 subtract $1,448.28 10%
$1,782.28 $3,752.28 subtract $1,559.61 15%
$3,752.28 $5,385.28 subtract $2,436.68 25%
6 $5,385.28 $9,173.28 subtract $2,752.60 28%
$9,173.28 $15,484.28 subtract $3,725.43 33%
$15,484.28 ........ subtract $4,397.37 35%
----------------------------------------------------------------------
$0.00 $1,922.66 subtract $1,588.66 10%
$1,922.66 $3,892.66 subtract $1,699.99 15%
$3,892.66 $5,525.66 subtract $2,577.06 25%
7 $5,525.66 $9,313.66 subtract $2,892.98 28%
$9,313.66 $15,624.66 subtract $3,865.81 33%
$15,624.66 ........ subtract $4,537.75 35%
----------------------------------------------------------------------
$0.00 $2,063.04 subtract $1,729.04 10%
$2,063.04 $4,033.04 subtract $1,840.37 15%
$4,033.04 $5,666.04 subtract $2,717.44 25%
8 $5,666.04 $9,454.04 subtract $3,033.36 28%
$9,454.04 $15,765.04 subtract $4,006.19 33%
$15,765.04 ........ subtract $4,678.13 35%
----------------------------------------------------------------------
$0.00 $2,203.42 subtract $1,869.42 10%
$2,203.42 $4,173.42 subtract $1,980.75 15%
$4,173.42 $5,806.42 subtract $2,857.82 25%
92 $5,806.42 $9,594.42 subtract $3,173.74 28%
$9,594.42 $15,905.42 subtract $4,146.57 33%
$15,905.42 ........ subtract $4,818.51 35%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the amounts in the subsection by $140.38 for each additional
allowance claimed.
======================================================================
----------------------------------------------------------------------
Semimonthly Payroll Period
----------------------------------------------------------------------
Single Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over gross wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0.00 $433.00 subtract $299.00 10%
$433.00 $1,508.00 subtract $343.67 15%
$1,508.00 $2,772.00 subtract $809.40 25%
0 $2,772.00 $7,233.00 subtract $1,019.68 28%
$7,233.00 $15,625.00 subtract $1,961.09 33%
$15,625.00 ........ subtract $2,741.89 35%
----------------------------------------------------------------------
$0.00 $585.08 subtract $451.08 10%
$585.08 $1,660.08 subtract $495.75 15%
$1,660.08 $2,924.08 subtract $961.48 25%
1 $2,924.08 $7,385.08 subtract $1,171.76 28%
$7,385.08 $15,777.08 subtract $2,113.17 33%
$15,777.08 ........ subtract $2,893.97 35%
----------------------------------------------------------------------
$0.00 $737.16 subtract $603.16 10%
$737.16 $1,812.16 subtract $647.83 15%
$1,812.16 $3,076.16 subtract $1,113.56 25%
2 $3,076.16 $7,537.16 subtract $1,323.84 28%
$7,537.16 $15,929.16 subtract $2,265.25 33%
$15,929.16 ........ subtract $3,046.05 35%
----------------------------------------------------------------------
$0.00 $889.24 subtract $755.24 10%
$889.24 $1,964.24 subtract $799.91 15%
$1,964.24 $3,228.24 subtract $1,265.64 25%
3 $3,228.24 $7,689.24 subtract $1,475.92 28%
$7,689.24 $16,081.24 subtract $2,417.33 33%
$16,081.24 ........ subtract $3,198.13 35%
----------------------------------------------------------------------
$0.00 $1,041.32 subtract $907.32 10%
$1,041.32 $2,116.32 subtract $951.99 15%
$2,116.32 $3,380.32 subtract $1,417.72 25%
4 $3,380.32 $7,841.32 subtract $1,628.00 28%
$7,841.32 $16,233.32 subtract $2,569.41 33%
$16,233.32 ........ subtract $3,350.21 35%
----------------------------------------------------------------------
$0.00 $1,193.40 subtract $1,059.40 10%
$1,193.40 $2,268.40 subtract $1,104.07 15%
$2,268.40 $3,532.40 subtract $1,569.80 25%
5 $3,532.40 $7,993.40 subtract $1,780.08 28%
$7,993.40 $16,385.40 subtract $2,721.49 33%
$16,385.40 ........ subtract $3,502.29 35%
----------------------------------------------------------------------
$0.00 $1,345.48 subtract $1,211.48 10%
$1,345.48 $2,420.48 subtract $1,256.15 15%
$2,420.48 $3,684.48 subtract $1,721.88 25%
6 $3,684.48 $8,145.48 subtract $1,932.16 28%
$8,145.48 $16,537.48 subtract $2,873.57 33%
$16,537.48 ........ subtract $3,654.37 35%
----------------------------------------------------------------------
$0.00 $1,497.56 subtract $1,363.56 10%
$1,497.56 $2,572.56 subtract $1,408.23 15%
$2,572.56 $3,836.56 subtract $1,873.96 25%
7 $3,836.56 $8,297.56 subtract $2,084.24 28%
$8,297.56 $16,689.56 subtract $3,025.65 33%
$16,689.56 ........ subtract $3,806.45 35%
----------------------------------------------------------------------
$0.00 $1,649.64 subtract $1,515.64 10%
$1,649.64 $2,724.64 subtract $1,560.31 15%
$2,724.64 $3,988.64 subtract $2,026.04 25%
8 $3,988.64 $8,449.64 subtract $2,236.32 28%
$8,449.64 $16,841.64 subtract $3,177.73 33%
$16,841.64 ........ subtract $3,958.53 35%
----------------------------------------------------------------------
$0.00 $1,801.72 subtract $1,667.72 10%
$1,801.72 $2,876.72 subtract $1,712.39 15%
$2,876.72 $4,140.72 subtract $2,178.12 25%
92 $4,140.72 $8,601.72 subtract $2,388.40 28%
$8,601.72 $16,993.72 subtract $3,329.81 33%
$16,993.72 ........ subtract $4,110.61 35%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
----------------------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over gross wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0.00 $1,019.00 subtract $656.00 10%
$1,019.00 $3,152.00 subtract $777.00 15%
$3,152.00 $4,922.00 subtract $1,727.00 25%
0 $4,922.00 $9,025.00 subtract $2,069.32 28%
$9,025.00 $15,863.00 subtract $3,123.21 33%
$15,863.00 ........ subtract $3,851.20 35%
----------------------------------------------------------------------
$0.00 $1,171.08 subtract $808.08 10%
$1,171.08 $3,304.08 subtract $929.08 15%
$3,304.08 $5,074.08 subtract $1,879.08 25%
1 $5,074.08 $9,177.08 subtract $2,221.40 28%
$9,177.08 $16,015.08 subtract $3,275.29 33%
$16,015.08 ........ subtract $4,003.28 35%
----------------------------------------------------------------------
$0.00 $1,323.16 subtract $960.16 10%
$1,323.16 $3,456.16 subtract $1,081.16 15%
$3,456.16 $5,226.16 subtract $2,031.16 25%
2 $5,226.16 $9,329.16 subtract $2,373.48 28%
$9,329.16 $16,167.16 subtract $3,427.37 33%
$16,167.16 ........ subtract $4,155.36 35%
----------------------------------------------------------------------
$0.00 $1,475.24 subtract $1,112.24 10%
$1,475.24 $3,608.24 subtract $1,233.24 15%
$3,608.24 $5,378.24 subtract $2,183.24 25%
3 $5,378.24 $9,481.24 subtract $2,525.56 28%
$9,481.24 $16,319.24 subtract $3,579.45 33%
$16,319.24 ........ subtract $4,307.44 35%
----------------------------------------------------------------------
$0.00 $1,627.32 subtract $1,264.32 10%
$1,627.32 $3,760.32 subtract $1,385.32 15%
$3,760.32 $5,530.32 subtract $2,335.32 25%
4 $5,530.32 $9,633.32 subtract $2,677.64 28%
$9,633.32 $16,471.32 subtract $3,731.53 33%
$16,471.32 ........ subtract $4,459.52 35%
----------------------------------------------------------------------
$0.00 $1,779.40 subtract $1,416.40 10%
$1,779.40 $3,912.40 subtract $1,537.40 15%
$3,912.40 $5,682.40 subtract $2,487.40 25%
5 $5,682.40 $9,785.40 subtract $2,829.72 28%
$9,785.40 $16,623.40 subtract $3,883.61 33%
$16,623.40 ........ subtract $4,611.60 35%
----------------------------------------------------------------------
$0.00 $1,931.48 subtract $1,568.48 10%
$1,931.48 $4,064.48 subtract $1,689.48 15%
$4,064.48 $5,834.48 subtract $2,639.48 25%
6 $5,834.48 $9,937.48 subtract $2,981.80 28%
$9,937.48 $16,775.48 subtract $4,035.69 33%
$16,775.48 ........ subtract $4,763.68 35%
----------------------------------------------------------------------
$0.00 $2,083.56 subtract $1,720.56 10%
$2,083.56 $4,216.56 subtract $1,841.56 15%
$4,216.56 $5,986.56 subtract $2,791.56 25%
7 $5,986.56 $10,089.56 subtract $3,133.88 28%
$10,089.56 $16,927.56 subtract $4,187.77 33%
$16,927.56 ........ subtract $4,915.76 35%
----------------------------------------------------------------------
$0.00 $2,235.64 subtract $1,872.64 10%
$2,235.64 $4,368.64 subtract $1,993.64 15%
$4,368.64 $6,138.64 subtract $2,943.64 25%
8 $6,138.64 $10,241.64 subtract $3,285.96 28%
$10,241.64 $17,079.64 subtract $4,339.85 33%
$17,079.64 ........ subtract $5,067.84 35%
----------------------------------------------------------------------
$0.00 $2,387.72 subtract $2,024.72 10%
$2,387.72 $4,520.72 subtract $2,145.72 15%
$4,520.72 $6,290.72 subtract $3,095.72 25%
92 $6,290.72 $10,393.72 subtract $3,438.04 28%
$10,393.72 $17,231.72 subtract $4,491.93 33%
$17,231.72 ........ subtract $5,219.92 35%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be
subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do
this, increase the amounts in the subsection by $152.08 for each
additional allowance claimed.
======================================================================
----------------------------------------------------------------------
Monthly Payroll Period
----------------------------------------------------------------------
Single Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over gross wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0.00 $867.00 subtract $598.00 10%
$867.00 $3,017.00 subtract $687.67 15%
$3,017.00 $5,544.00 subtract $1,619.40 25%
0 $5,544.00 $14,467.00 subtract $2,039.89 28%
$14,467.00 $31,250.00 subtract $3,922.79 33%
$31,250.00 ........ subtract $5,484.34 35%
----------------------------------------------------------------------
$0.00 $1,171.17 subtract $902.17 10%
$1,171.17 $3,321.17 subtract $991.84 15%
$3,321.17 $5,848.17 subtract $1,923.57 25%
1 $5,848.17 $14,771.17 subtract $2,344.06 28%
$14,771.17 $31,554.17 subtract $4,226.96 33%
$31,554.17 ........ subtract $5,788.51 35%
----------------------------------------------------------------------
$0.00 $1,475.34 subtract $1,206.34 10%
$1,475.34 $3,625.34 subtract $1,296.01 15%
$3,625.34 $6,152.34 subtract $2,227.74 25%
2 $6,152.34 $15,075.34 subtract $2,648.23 28%
$15,075.34 $31,858.34 subtract $4,531.13 33%
$31,858.34 ........ subtract $6,092.68 35%
----------------------------------------------------------------------
$0.00 $1,779.51 subtract $1,510.51 10%
$1,779.51 $3,929.51 subtract $1,600.18 15%
$3,929.51 $6,456.51 subtract $2,531.91 25%
3 $6,456.51 $15,379.51 subtract $2,952.40 28%
$15,379.51 $32,162.51 subtract $4,835.30 33%
$32,162.51 ........ subtract $6,396.85 35%
----------------------------------------------------------------------
$0.00 $2,083.68 subtract $1,814.68 10%
$2,083.68 $4,233.68 subtract $1,904.35 15%
$4,233.68 $6,760.68 subtract $2,836.08 25%
4 $6,760.68 $15,683.68 subtract $3,256.57 28%
$15,683.68 $32,466.68 subtract $5,139.47 33%
$32,466.68 ........ subtract $6,701.02 35%
----------------------------------------------------------------------
$0.00 $2,387.85 subtract $2,118.85 10%
$2,387.85 $4,537.85 subtract $2,208.52 15%
$4,537.85 $7,064.85 subtract $3,140.25 25%
5 $7,064.85 $15,987.85 subtract $3,560.74 28%
$15,987.85 $32,770.85 subtract $5,443.64 33%
$32,770.85 ........ subtract $7,005.19 35%
----------------------------------------------------------------------
$0.00 $2,692.02 subtract $2,423.02 10%
$2,692.02 $4,842.02 subtract $2,512.69 15%
$4,842.02 $7,369.02 subtract $3,444.42 25%
6 $7,369.02 $16,292.02 subtract $3,864.91 28%
$16,292.02 $33,075.02 subtract $5,747.81 33%
$33,075.02 ........ subtract $7,309.36 35%
----------------------------------------------------------------------
$0.00 $2,996.19 subtract $2,727.19 10%
$2,996.19 $5,146.19 subtract $2,816.86 15%
$5,146.19 $7,673.19 subtract $3,748.59 25%
7 $7,673.19 $16,596.19 subtract $4,169.08 28%
$16,596.19 $33,379.19 subtract $6,051.98 33%
$33,379.19 ........ subtract $7,613.53 35%
----------------------------------------------------------------------
$0.00 $3,300.36 subtract $3,031.36 10%
$3,300.36 $5,450.36 subtract $3,121.03 15%
$5,450.36 $7,977.36 subtract $4,052.76 25%
8 $7,977.36 $16,900.36 subtract $4,473.25 28%
$16,900.36 $33,683.36 subtract $6,356.15 33%
$33,683.36 ........ subtract $7,917.70 35%
----------------------------------------------------------------------
$0.00 $3,604.53 subtract $3,335.53 10%
$3,604.53 $5,754.53 subtract $3,425.20 15%
$5,754.53 $8,281.53 subtract $4,356.93 25%
92 $8,281.53 $17,204.53 subtract $4,777.42 28%
$17,204.53 $33,987.53 subtract $6,660.32 33%
$33,987.53 ........ subtract $8,221.87 35%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over gross wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0.00 $2,038.00 subtract $1,313.00 10%
$2,038.00 $6,304.00 subtract $1,554.67 15%
$6,304.00 $9,844.00 subtract $3,454.40 25%
0 $9,844.00 $18,050.00 subtract $4,139.00 28%
$18,050.00 $31,725.00 subtract $6,246.73 33%
$31,725.00 ........ subtract $7,702.63 35%
----------------------------------------------------------------------
$0.00 $2,342.17 subtract $1,617.17 10%
$2,342.17 $6,608.17 subtract $1,858.84 15%
$6,608.17 $10,148.17 subtract $3,758.57 25%
1 $10,148.17 $18,354.17 subtract $4,443.17 28%
$18,354.17 $32,029.17 subtract $6,550.90 33%
$32,029.17 ........ subtract $8,006.80 35%
----------------------------------------------------------------------
$0.00 $2,646.34 subtract $1,921.34 10%
$2,646.34 $6,912.34 subtract $2,163.01 15%
$6,912.34 $10,452.34 subtract $4,062.74 25%
2 $10,452.34 $18,658.34 subtract $4,747.34 28%
$18,658.34 $32,333.34 subtract $6,855.07 33%
$32,333.34 ........ subtract $8,310.97 35%
----------------------------------------------------------------------
$0.00 $2,950.51 subtract $2,225.51 10%
$2,950.51 $7,216.51 subtract $2,467.18 15%
$7,216.51 $10,756.51 subtract $4,366.91 25%
3 $10,756.51 $18,962.51 subtract $5,051.51 28%
$18,962.51 $32,637.51 subtract $7,159.24 33%
$32,637.51 ........ subtract $8,615.14 35%
----------------------------------------------------------------------
$0.00 $3,254.68 subtract $2,529.68 10%
$3,254.68 $7,520.68 subtract $2,771.35 15%
$7,520.68 $11,060.68 subtract $4,671.08 25%
4 $11,060.68 $19,266.68 subtract $5,355.68 28%
$19,266.68 $32,941.68 subtract $7,463.41 33%
$32,941.68 ........ subtract $8,919.31 35%
----------------------------------------------------------------------
$0.00 $3,558.85 subtract $2,833.85 10%
$3,558.85 $7,824.85 subtract $3,075.52 15%
$7,824.85 $11,364.85 subtract $4,975.25 25%
5 $11,364.85 $19,570.85 subtract $5,659.85 28%
$19,570.85 $33,245.85 subtract $7,767.58 33%
$33,245.85 ........ subtract $9,223.48 35%
----------------------------------------------------------------------
$0.00 $3,863.02 subtract $3,138.02 10%
$3,863.02 $8,129.02 subtract $3,379.69 15%
$8,129.02 $11,669.02 subtract $5,279.42 25%
6 $11,669.02 $19,875.02 subtract $5,964.02 28%
$19,875.02 $33,550.02 subtract $8,071.75 33%
$33,550.02 ........ subtract $9,527.65 35%
----------------------------------------------------------------------
$0.00 $4,167.19 subtract $3,442.19 10%
$4,167.19 $8,433.19 subtract $3,683.86 15%
$8,433.19 $11,973.19 subtract $5,583.59 25%
7 $11,973.19 $20,179.19 subtract $6,268.19 28%
$20,179.19 $33,854.19 subtract $8,375.92 33%
$33,854.19 ........ subtract $9,831.82 35%
----------------------------------------------------------------------
$0.00 $4,471.36 subtract $3,746.36 10%
$4,471.36 $8,737.36 subtract $3,988.03 15%
$8,737.36 $12,277.36 subtract $5,887.76 25%
8 $12,277.36 $20,483.36 subtract $6,572.36 28%
$20,483.36 $34,158.36 subtract $8,680.09 33%
$34,158.36 ........ subtract $10,135.99 35%
----------------------------------------------------------------------
$0.00 $4,775.53 subtract $4,050.53 10%
$4,775.53 $9,041.53 subtract $4,292.20 15%
$9,041.53 $12,581.53 subtract $6,191.93 25%
92 $12,581.53 $20,787.53 subtract $6,876.53 28%
$20,787.53 $34,462.53 subtract $8,984.26 33%
$34,462.53 ........ subtract $10,440.16 35%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the amounts in the subsection by $304.17 for each additional
allowance claimed.
======================================================================
(For Wages Paid Through December 2009)
Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount
----------------------------------------------------------------------
Weekly Payroll Period
----------------------------------------------------------------------
Single Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over excess wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0 $200.00 subtract $138.00 10%
$200.00 $696.00 subtract $158.67 15%
$696.00 $1,279.00 subtract $373.60 25%
0 $1,279.00 $3,338.00 subtract $470.61 28%
$3,338.00 $7,212.00 subtract $905.06 33%
$7,212.00 ........ subtract $1,265.46 35%
----------------------------------------------------------------------
$0 $270.19 subtract $138.00 10%
$270.19 $766.19 subtract $158.67 15%
$766.19 $1,349.19 subtract $373.60 25%
1 $1,349.19 $3,408.19 subtract $470.61 28%
$3,408.19 $7,282.19 subtract $905.06 33%
$7,282.19 ........ subtract $1,265.46 35%
----------------------------------------------------------------------
$0 $340.38 subtract $138.00 10%
$340.38 $836.38 subtract $158.67 15%
$836.38 $1,419.38 subtract $373.60 25%
2 $1,419.38 $3,478.38 subtract $470.61 28%
$3,478.38 $7,352.38 subtract $905.06 33%
$7,352.38 ........ subtract $1,265.46 35%
----------------------------------------------------------------------
$0 $410.57 subtract $138.00 10%
$410.57 $906.57 subtract $158.67 15%
$906.57 $1,489.57 subtract $373.60 25%
3 $1,489.57 $3,548.57 subtract $470.61 28%
$3,548.57 $7,422.57 subtract $905.06 33%
$7,422.57 ........ subtract $1,265.46 35%
----------------------------------------------------------------------
$0 $480.76 subtract $138.00 10%
$480.76 $976.76 subtract $158.67 15%
$976.76 $1,559.76 subtract $373.60 25%
4 $1,559.76 $3,618.76 subtract $470.61 28%
$3,618.76 $7,492.76 subtract $905.06 33%
$7,492.76 ........ subtract $1,265.46 35%
----------------------------------------------------------------------
$0 $550.95 subtract $138.00 10%
$550.95 $1,046.95 subtract $158.67 15%
$1,046.95 $1,629.95 subtract $373.60 25%
5 $1,629.95 $3,688.95 subtract $470.61 28%
$3,688.95 $7,562.95 subtract $905.06 33%
$7,562.95 ........ subtract $1,265.46 35%
----------------------------------------------------------------------
$0 $621.14 subtract $138.00 10%
$621.14 $1,117.14 subtract $158.67 15%
$1,117.14 $1,700.14 subtract $373.60 25%
6 $1,700.14 $3,759.14 subtract $470.61 28%
$3,759.14 $7,633.14 subtract $905.06 33%
$7,633.14 ........ subtract $1,265.46 35%
----------------------------------------------------------------------
$0 $691.33 subtract $138.00 10%
$691.33 $1,187.33 subtract $158.67 15%
$1,187.33 $1,770.33 subtract $373.60 25%
7 $1,770.33 $3,829.33 subtract $470.61 28%
$3,829.33 $7,703.33 subtract $905.06 33%
$7,703.33 ........ subtract $1,265.46 35%
----------------------------------------------------------------------
$0 $761.52 subtract $138.00 10%
$761.52 $1,257.52 subtract $158.67 15%
$1,257.52 $1,840.52 subtract $373.60 25%
8 $1,840.52 $3,899.52 subtract $470.61 28%
$3,899.52 $7,773.52 subtract $905.06 33%
$7,773.52 ........ subtract $1,265.46 35%
----------------------------------------------------------------------
$0 $831.71 subtract $138.00 10%
$831.71 $1,327.71 subtract $158.67 15%
$1,327.71 $1,910.71 subtract $373.60 25%
92 $1,910.71 $3,969.71 subtract $470.61 28%
$3,969.71 $7,843.71 subtract $905.06 33%
$7,843.71 ........ subtract $1,265.46 35%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over excess wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0 $470.00 subtract $303.00 10%
$470.00 $1,455.00 subtract $358.67 15%
$1,455.00 $2,272.00 subtract $797.20 25%
0 $2,272.00 $4,165.00 subtract $955.21 28%
$4,165.00 $7,321.00 subtract $1,441.55 33%
$7,321.00 ........ subtract $1,777.51 35%
----------------------------------------------------------------------
$0 $540.19 subtract $303.00 10%
$540.19 $1,525.19 subtract $358.67 15%
$1,525.19 $2,342.19 subtract $797.20 25%
1 $2,342.19 $4,235.19 subtract $955.21 28%
$4,235.19 $7,391.19 subtract $1,441.55 33%
$7,391.19 ........ subtract $1,777.51 35%
----------------------------------------------------------------------
$0 $610.38 subtract $303.00 10%
$610.38 $1,595.38 subtract $358.67 15%
$1,595.38 $2,412.38 subtract $797.20 25%
2 $2,412.38 $4,305.38 subtract $955.21 28%
$4,305.38 $7,461.38 subtract $1,441.55 33%
$7,461.38 ........ subtract $1,777.51 35%
----------------------------------------------------------------------
$0 $680.57 subtract $303.00 10%
$680.57 $1,665.57 subtract $358.67 15%
$1,665.57 $2,482.57 subtract $797.20 25%
3 $2,482.57 $4,375.57 subtract $955.21 28%
$4,375.57 $7,531.57 subtract $1,441.55 33%
$7,531.57 ........ subtract $1,777.51 35%
----------------------------------------------------------------------
$0 $750.76 subtract $303.00 10%
$750.76 $1,735.76 subtract $358.67 15%
$1,735.76 $2,552.76 subtract $797.20 25%
4 $2,552.76 $4,445.76 subtract $955.21 28%
$4,445.76 $7,601.76 subtract $1,441.55 33%
$7,601.76 ........ subtract $1,777.51 35%
----------------------------------------------------------------------
$0 $820.95 subtract $303.00 10%
$820.95 $1,805.95 subtract $358.67 15%
$1,805.95 $2,622.95 subtract $797.20 25%
5 $2,622.95 $4,515.95 subtract $955.21 28%
$4,515.95 $7,671.95 subtract $1,441.55 33%
$7,671.95 ........ subtract $1,777.51 35%
----------------------------------------------------------------------
$0 $891.14 subtract $303.00 10%
$891.14 $1,876.14 subtract $358.67 15%
$1,876.14 $2,693.14 subtract $797.20 25%
6 $2,693.14 $4,586.14 subtract $955.21 28%
$4,586.14 $7,742.14 subtract $1,441.55 33%
$7,742.14 ........ subtract $1,777.51 35%
----------------------------------------------------------------------
$0 $961.33 subtract $303.00 10%
$961.33 $1,946.33 subtract $358.67 15%
$1,946.33 $2,763.33 subtract $797.20 25%
7 $2,763.33 $4,656.33 subtract $955.21 28%
$4,656.33 $7,812.33 subtract $1,441.55 33%
$7,812.33 ........ subtract $1,777.51 35%
----------------------------------------------------------------------
$0 $1,031.52 subtract $303.00 10%
$1,031.52 $2,016.52 subtract $358.67 15%
$2,016.52 $2,833.52 subtract $797.20 25%
8 $2,833.52 $4,726.52 subtract $955.21 28%
$4,726.52 $7,882.52 subtract $1,441.55 33%
$7,882.52 ........ subtract $1,777.51 35%
----------------------------------------------------------------------
$0 $1,101.71 subtract $303.00 10%
$1,101.71 $2,086.71 subtract $358.67 15%
$2,086.71 $2,903.71 subtract $797.20 25%
92 $2,903.71 $4,796.71 subtract $955.21 28%
$4,796.71 $7,952.71 subtract $1,441.55 33%
$7,952.71 ........ subtract $1,777.51 35%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages (gross wages less amount for allowances claimed).
Caution.--The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances
claimed by the employee on Form W-4. The amount for allowances claimed
must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the wage bracket amounts in the subsection by $70.19 for each
additional allowance claimed.
======================================================================
----------------------------------------------------------------------
Biweekly Payroll Period
----------------------------------------------------------------------
Single Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over excess wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0 $400.00 subtract $276.00 10%
$400.00 $1,392.00 subtract $317.33 15%
$1,392.00 $2,559.00 subtract $747.20 25%
0 $2,559.00 $6,677.00 subtract $941.32 28%
$6,677.00 $14,423.00 subtract $1,810.36 33%
$14,423.00 ........ subtract $2,531.09 35%
----------------------------------------------------------------------
$0 $540.38 subtract $276.00 10%
$540.38 $1,532.38 subtract $317.33 15%
$1,532.38 $2,699.38 subtract $747.20 25%
1 $2,699.38 $6,817.38 subtract $941.32 28%
$6,817.38 $14,563.38 subtract $1,810.36 33%
$14,563.38 ........ subtract $2,531.09 35%
----------------------------------------------------------------------
$0 $680.76 subtract $276.00 10%
$680.76 $1,672.76 subtract $317.33 15%
$1,672.76 $2,839.76 subtract $747.20 25%
2 $2,839.76 $6,957.76 subtract $941.32 28%
$6,957.76 $14,703.76 subtract $1,810.36 33%
$14,703.76 ........ subtract $2,531.09 35%
----------------------------------------------------------------------
$0 $821.14 subtract $276.00 10%
$821.14 $1,813.14 subtract $317.33 15%
$1,813.14 $2,980.14 subtract $747.20 25%
3 $2,980.14 $7,098.14 subtract $941.32 28%
$7,098.14 $14,844.14 subtract $1,810.36 33%
$14,844.14 ........ subtract $2,531.09 35%
----------------------------------------------------------------------
$0 $961.52 subtract $276.00 10%
$961.52 $1,953.52 subtract $317.33 15%
$1,953.52 $3,120.52 subtract $747.20 25%
4 $3,120.52 $7,238.52 subtract $941.32 28%
$7,238.52 $14,984.52 subtract $1,810.36 33%
$14,984.52 ........ subtract $2,531.09 35%
----------------------------------------------------------------------
$0 $1,101.90 subtract $276.00 10%
$1,101.90 $2,093.90 subtract $317.33 15%
$2,093.90 $3,260.90 subtract $747.20 25%
5 $3,260.90 $7,378.90 subtract $941.32 28%
$7,378.90 $15,124.90 subtract $1,810.36 33%
$15,124.90 ........ subtract $2,531.09 35%
----------------------------------------------------------------------
$0 $1,242.28 subtract $276.00 10%
$1,242.28 $2,234.28 subtract $317.33 15%
$2,234.28 $3,401.28 subtract $747.20 25%
6 $3,401.28 $7,519.28 subtract $941.32 28%
$7,519.28 $15,265.28 subtract $1,810.36 33%
$15,265.28 ........ subtract $2,531.09 35%
----------------------------------------------------------------------
$0 $1,382.66 subtract $276.00 10%
$1,382.66 $2,374.66 subtract $317.33 15%
$2,374.66 $3,541.66 subtract $747.20 25%
7 $3,541.66 $7,659.66 subtract $941.32 28%
$7,659.66 $15,405.66 subtract $1,810.36 33%
$15,405.66 ........ subtract $2,531.09 35%
----------------------------------------------------------------------
$0 $1,523.04 subtract $276.00 10%
$1,523.04 $2,515.04 subtract $317.33 15%
$2,515.04 $3,682.04 subtract $747.20 25%
8 $3,682.04 $7,800.04 subtract $941.32 28%
$7,800.04 $15,546.04 subtract $1,810.36 33%
$15,546.04 ........ subtract $2,531.09 35%
----------------------------------------------------------------------
$0 $1,663.42 subtract $276.00 10%
$1,663.42 $2,655.42 subtract $317.33 15%
$2,655.42 $3,822.42 subtract $747.20 25%
92 $3,822.42 $7,940.42 subtract $941.32 28%
$7,940.42 $15,686.42 subtract $1,810.36 33%
$15,686.42 ........ subtract $2,531.09 35%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over excess wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0 $940.00 subtract $606.00 10%
$940.00 $2,910.00 subtract $717.33 15%
$2,910.00 $4,543.00 subtract $1,594.40 25%
0 $4,543.00 $8,331.00 subtract $1,910.32 28%
$8,331.00 $14,642.00 subtract $2,883.15 33%
$14,642.00 ........ subtract $3,555.09 35%
----------------------------------------------------------------------
$0 $1,080.38 subtract $606.00 10%
$1,080.38 $3,050.38 subtract $717.33 15%
$3,050.38 $4,683.38 subtract $1,594.40 25%
1 $4,683.38 $8,471.38 subtract $1,910.32 28%
$8,471.38 $14,782.38 subtract $2,883.15 33%
$14,782.38 ........ subtract $3,555.09 35%
----------------------------------------------------------------------
$0 $1,220.76 subtract $606.00 10%
$1,220.76 $3,190.76 subtract $717.33 15%
$3,190.76 $4,823.76 subtract $1,594.40 25%
2 $4,823.76 $8,611.76 subtract $1,910.32 28%
$8,611.76 $14,922.76 subtract $2,883.15 33%
$14,922.76 ........ subtract $3,555.09 35%
----------------------------------------------------------------------
$0 $1,361.14 subtract $606.00 10%
$1,361.14 $3,331.14 subtract $717.33 15%
$3,331.14 $4,964.14 subtract $1,594.40 25%
3 $4,964.14 $8,752.14 subtract $1,910.32 28%
$8,752.14 $15,063.14 subtract $2,883.15 33%
$15,063.14 ........ subtract $3,555.09 35%
----------------------------------------------------------------------
$0 $1,501.52 subtract $606.00 10%
$1,501.52 $3,471.52 subtract $717.33 15%
$3,471.52 $5,104.52 subtract $1,594.40 25%
4 $5,104.52 $8,892.52 subtract $1,910.32 28%
$8,892.52 $15,203.52 subtract $2,883.15 33%
$15,203.52 ........ subtract $3,555.09 35%
----------------------------------------------------------------------
$0 $1,641.90 subtract $606.00 10%
$1,641.90 $3,611.90 subtract $717.33 15%
$3,611.90 $5,244.90 subtract $1,594.40 25%
5 $5,244.90 $9,032.90 subtract $1,910.32 28%
$9,032.90 $15,343.90 subtract $2,883.15 33%
$15,343.90 ........ subtract $3,555.09 35%
----------------------------------------------------------------------
$0 $1,782.28 subtract $606.00 10%
$1,782.28 $3,752.28 subtract $717.33 15%
$3,752.28 $5,385.28 subtract $1,594.40 25%
6 $5,385.28 $9,173.28 subtract $1,910.32 28%
$9,173.28 $15,484.28 subtract $2,883.15 33%
$15,484.28 ........ subtract $3,555.09 35%
----------------------------------------------------------------------
$0 $1,922.66 subtract $606.00 10%
$1,922.66 $3,892.66 subtract $717.33 15%
$3,892.66 $5,525.66 subtract $1,594.40 25%
7 $5,525.66 $9,313.66 subtract $1,910.32 28%
$9,313.66 $15,624.66 subtract $2,883.15 33%
$15,624.66 ........ subtract $3,555.09 35%
----------------------------------------------------------------------
$0 $2,063.04 subtract $606.00 10%
$2,063.04 $4,033.04 subtract $717.33 15%
$4,033.04 $5,666.04 subtract $1,594.40 25%
8 $5,666.04 $9,454.04 subtract $1,910.32 28%
$9,454.04 $15,765.04 subtract $2,883.15 33%
$15,765.04 ........ subtract $3,555.09 35%
----------------------------------------------------------------------
$0 $2,203.42 subtract $606.00 10%
$2,203.42 $4,173.42 subtract $717.33 15%
$4,173.42 $5,806.42 subtract $1,594.40 25%
92 $5,806.42 $9,594.42 subtract $1,910.32 28%
$9,594.42 $15,905.42 subtract $2,883.15 33%
$15,905.42 ........ subtract $3,555.09 35%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages (gross wages less amount for allowances claimed).
Caution.--The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances
claimed by the employee on Form W-4. The amount for allowances claimed
must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the wage bracket amounts in the subsection by $140.38 for
each additional allowance claimed.
======================================================================
----------------------------------------------------------------------
Semimonthly Payroll Period
----------------------------------------------------------------------
Single Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ----------------------
is-- Multiply
But from result
Over not over excess wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0 $433.00 subtract $299.00 10%
$433.00 $1,508.00 subtract $343.67 15%
$1,508.00 $2,772.00 subtract $809.40 25%
0 $2,772.00 $7,233.00 subtract $1,019.68 28%
$7,233.00 $15,625.00 subtract $1,961.09 33%
$15,625.00 ........ subtract $2,741.89 35%
----------------------------------------------------------------------
$0 $585.08 subtract $299.00 10%
$585.08 $1,660.08 subtract $343.67 15%
$1,660.08 $2,924.08 subtract $809.40 25%
1 $2,924.08 $7,385.08 subtract $1,019.68 28%
$7,385.08 $15,777.08 subtract $1,961.09 33%
$15,777.08 ........ subtract $2,741.89 35%
----------------------------------------------------------------------
$0 $737.16 subtract $299.00 10%
$737.16 $1,812.16 subtract $343.67 15%
$1,812.16 $3,076.16 subtract $809.40 25%
2 $3,076.16 $7,537.16 subtract $1,019.68 28%
$7,537.16 $15,929.16 subtract $1,961.09 33%
$15,929.16 ........ subtract $2,741.89 35%
----------------------------------------------------------------------
$0 $889.24 subtract $299.00 10%
$889.24 $1,964.24 subtract $343.67 15%
$1,964.24 $3,228.24 subtract $809.40 25%
3 $3,228.24 $7,689.24 subtract $1,019.68 28%
$7,689.24 $16,081.24 subtract $1,961.09 33%
$16,081.24 ........ subtract $2,741.89 35%
----------------------------------------------------------------------
$0 $1,041.32 subtract $299.00 10%
$1,041.32 $2,116.32 subtract $343.67 15%
$2,116.32 $3,380.32 subtract $809.40 25%
4 $3,380.32 $7,841.32 subtract $1,019.68 28%
$7,841.32 $16,233.32 subtract $1,961.09 33%
$16,233.32 ........ subtract $2,741.89 35%
----------------------------------------------------------------------
$0 $1,193.40 subtract $299.00 10%
$1,193.40 $2,268.40 subtract $343.67 15%
$2,268.40 $3,532.40 subtract $809.40 25%
5 $3,532.40 $7,993.40 subtract $1,019.68 28%
$7,993.40 $16,385.40 subtract $1,961.09 33%
$16,385.40 ........ subtract $2,741.89 35%
----------------------------------------------------------------------
$0 $1,345.48 subtract $299.00 10%
$1,345.48 $2,420.48 subtract $343.67 15%
$2,420.48 $3,684.48 subtract $809.40 25%
6 $3,684.48 $8,145.48 subtract $1,019.68 28%
$8,145.48 $16,537.48 subtract $1,961.09 33%
$16,537.48 ........ subtract $2,741.89 35%
----------------------------------------------------------------------
$0 $1,497.56 subtract $299.00 10%
$1,497.56 $2,572.56 subtract $343.67 15%
$2,572.56 $3,836.56 subtract $809.40 25%
7 $3,836.56 $8,297.56 subtract $1,019.68 28%
$8,297.56 $16,689.56 subtract $1,961.09 33%
$16,689.56 ........ subtract $2,741.89 35%
----------------------------------------------------------------------
$0 $1,649.64 subtract $299.00 10%
$1,649.64 $2,724.64 subtract $343.67 15%
$2,724.64 $3,988.64 subtract $809.40 25%
8 $3,988.64 $8,449.64 subtract $1,019.68 28%
$8,449.64 $16,841.64 subtract $1,961.09 33%
$16,841.64 ........ subtract $2,741.89 35%
----------------------------------------------------------------------
$0 $1,801.72 subtract $299.00 10%
$1,801.72 $2,876.72 subtract $343.67 15%
$2,876.72 $4,140.72 subtract $809.40 25%
92 $4,140.72 $8,601.72 subtract $1,019.68 28%
$8,601.72 $16,993.72 subtract $1,961.09 33%
$16,993.72 ........ subtract $2,741.89 35%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over excess wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0 $1,019.00 subtract $656.00 10%
$1,019.00 $3,152.00 subtract $777.00 15%
$3,152.00 $4,922.00 subtract $1,727.00 25%
0 $4,922.00 $9,025.00 subtract $2,069.32 28%
$9,025.00 $15,863.00 subtract $3,123.21 33%
$15,863.00 ........ subtract $3,851.20 35%
----------------------------------------------------------------------
$0 $1,171.08 subtract $656.00 10%
$1,171.08 $3,304.08 subtract $777.00 15%
$3,304.08 $5,074.08 subtract $1,727.00 25%
1 $5,074.08 $9,177.08 subtract $2,069.32 28%
$9,177.08 $16,015.08 subtract $3,123.21 33%
$16,015.08 ........ subtract $3,851.20 35%
----------------------------------------------------------------------
$0 $1,323.16 subtract $656.00 10%
$1,323.16 $3,456.16 subtract $777.00 15%
$3,456.16 $5,226.16 subtract $1,727.00 25%
2 $5,226.16 $9,329.16 subtract $2,069.32 28%
$9,329.16 $16,167.16 subtract $3,123.21 33%
$16,167.16 ........ subtract $3,851.20 35%
----------------------------------------------------------------------
$0 $1,475.24 subtract $656.00 10%
$1,475.24 $3,608.24 subtract $777.00 15%
$3,608.24 $5,378.24 subtract $1,727.00 25%
3 $5,378.24 $9,481.24 subtract $2,069.32 28%
$9,481.24 $16,319.24 subtract $3,123.21 33%
$16,319.24 ........ subtract $3,851.20 35%
----------------------------------------------------------------------
$0 $1,627.32 subtract $656.00 10%
$1,627.32 $3,760.32 subtract $777.00 15%
$3,760.32 $5,530.32 subtract $1,727.00 25%
4 $5,530.32 $9,633.32 subtract $2,069.32 28%
$9,633.32 $16,471.32 subtract $3,123.21 33%
$16,471.32 ........ subtract $3,851.20 35%
----------------------------------------------------------------------
$0 $1,779.40 subtract $656.00 10%
$1,779.40 $3,912.40 subtract $777.00 15%
$3,912.40 $5,682.40 subtract $1,727.00 25%
5 $5,682.40 $9,785.40 subtract $2,069.32 28%
$9,785.40 $16,623.40 subtract $3,123.21 33%
$16,623.40 ........ subtract $3,851.20 35%
----------------------------------------------------------------------
$0 $1,931.48 subtract $656.00 10%
$1,931.48 $4,064.48 subtract $777.00 15%
$4,064.48 $5,834.48 subtract $1,727.00 25%
6 $5,834.48 $9,937.48 subtract $2,069.32 28%
$9,937.48 $16,775.48 subtract $3,123.21 33%
$16,775.48 ........ subtract $3,851.20 35%
----------------------------------------------------------------------
$0 $2,083.56 subtract $656.00 10%
$2,083.56 $4,216.56 subtract $777.00 15%
$4,216.56 $5,986.56 subtract $1,727.00 25%
7 $5,986.56 $10,089.56 subtract $2,069.32 28%
$10,089.56 $16,927.56 subtract $3,123.21 33%
$16,927.56 ........ subtract $3,851.20 35%
----------------------------------------------------------------------
$0 $2,235.64 subtract $656.00 10%
$2,235.64 $4,368.64 subtract $777.00 15%
$4,368.64 $6,138.64 subtract $1,727.00 25%
8 $6,138.64 $10,241.64 subtract $2,069.32 28%
$10,241.64 $17,079.64 subtract $3,123.21 33%
$17,079.64 ........ subtract $3,851.20 35%
----------------------------------------------------------------------
$0 $2,387.72 subtract $656.00 10%
$2,387.72 $4,520.72 subtract $777.00 15%
$4,520.72 $6,290.72 subtract $1,727.00 25%
92 $6,290.72 $10,393.72 subtract $2,069.32 28%
$10,393.72 $17,231.72 subtract $3,123.21 33%
$17,231.72 ........ subtract $3,851.20 35%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages (gross wages less amount for allowances claimed).
Caution. -- The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances
claimed by the employee on Form W-4. The amount for allowances claimed
must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the wage bracket amounts in the subsection by $152.08 for
each additional allowance claimed.
======================================================================
----------------------------------------------------------------------
Monthly Payroll Period
----------------------------------------------------------------------
Single Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over excess wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0 $867.00 subtract $598.00 10%
$867.00 $3,017.00 subtract $687.67 15%
$3,017.00 $5,544.00 subtract $1,619.40 25%
0 $5,544.00 $14,467.00 subtract $2,039.89 28%
$14,467.00 $31,250.00 subtract $3,922.79 33%
$31,250.00 ........ subtract $5,484.34 35%
----------------------------------------------------------------------
$0 $1,171.17 subtract $598.00 10%
$1,171.17 $3,321.17 subtract $687.67 15%
$3,321.17 $5,848.17 subtract $1,619.40 25%
1 $5,848.17 $14,771.17 subtract $2,039.89 28%
$14,771.17 $31,554.17 subtract $3,922.79 33%
$31,554.17 ........ subtract $5,484.34 35%
----------------------------------------------------------------------
$0 $1,475.34 subtract $598.00 10%
$1,475.34 $3,625.34 subtract $687.67 15%
$3,625.34 $6,152.34 subtract $1,619.40 25%
2 $6,152.34 $15,075.34 subtract $2,039.89 28%
$15,075.34 $31,858.34 subtract $3,922.79 33%
$31,858.34 ........ subtract $5,484.34 35%
----------------------------------------------------------------------
$0 $1,779.51 subtract $598.00 10%
$1,779.51 $3,929.51 subtract $687.67 15%
$3,929.51 $6,456.51 subtract $1,619.40 25%
3 $6,456.51 $15,379.51 subtract $2,039.89 28%
$15,379.51 $32,162.51 subtract $3,922.79 33%
$32,162.51 ........ subtract $5,484.34 35%
----------------------------------------------------------------------
$0 $2,083.68 subtract $598.00 10%
$2,083.68 $4,233.68 subtract $687.67 15%
$4,233.68 $6,760.68 subtract $1,619.40 25%
4 $6,760.68 $15,683.68 subtract $2,039.89 28%
$15,683.68 $32,466.68 subtract $3,922.79 33%
$32,466.68 ........ subtract $5,484.34 35%
----------------------------------------------------------------------
$0 $2,387.85 subtract $598.00 10%
$2,387.85 $4,537.85 subtract $687.67 15%
$4,537.85 $7,064.85 subtract $1,619.40 25%
5 $7,064.85 $15,987.85 subtract $2,039.89 28%
$15,987.85 $32,770.85 subtract $3,922.79 33%
$32,770.85 ........ subtract $5,484.34 35%
----------------------------------------------------------------------
$0 $2,692.02 subtract $598.00 10%
$2,692.02 $4,842.02 subtract $687.67 15%
$4,842.02 $7,369.02 subtract $1,619.40 25%
6 $7,369.02 $16,292.02 subtract $2,039.89 28%
$16,292.02 $33,075.02 subtract $3,922.79 33%
$33,075.02 ........ subtract $5,484.34 35%
----------------------------------------------------------------------
$0 $2,996.19 subtract $598.00 10%
$2,996.19 $5,146.19 subtract $687.67 15%
$5,146.19 $7,673.19 subtract $1,619.40 25%
7 $7,673.19 $16,596.19 subtract $2,039.89 28%
$16,596.19 $33,379.19 subtract $3,922.79 33%
$33,379.19 ........ subtract $5,484.34 35%
----------------------------------------------------------------------
$0 $3,300.36 subtract $598.00 10%
$3,300.36 $5,450.36 subtract $687.67 15%
$5,450.36 $7,977.36 subtract $1,619.40 25%
8 $7,977.36 $16,900.36 subtract $2,039.89 28%
$16,900.36 $33,683.36 subtract $3,922.79 33%
$33,683.36 ........ subtract $5,484.34 35%
----------------------------------------------------------------------
$0 $3,604.53 subtract $598.00 10%
$3,604.53 $5,754.53 subtract $687.67 15%
$5,754.53 $8,281.53 subtract $1,619.40 25%
92 $8,281.53 $17,204.53 subtract $2,039.89 28%
$17,204.53 $33,987.53 subtract $3,922.79 33%
$33,987.53 ........ subtract $5,484.34 35%
----------------------------------------------------------------------
[Table Continued]
----------------------------------------------------------------------
Married Persons
-------------------------------------------------------
If the number And gross wages are--
of allowances ---------------------
is-- Multiply
But from result
Over not over excess wages1 by--
----------------------------------------------------------------------
A B C D
----------------------------------------------------------------------
$0 $2,038.00 subtract $1,313.00 10%
$2,038.00 $6,304.00 subtract $1,554.67 15%
$6,304.00 $9,844.00 subtract $3,454.40 25%
0 $9,844.00 $18,050.00 subtract $4,139.00 28%
$18,050.00 $31,725.00 subtract $6,246.73 33%
$31,725.00 ........ subtract $7,702.63 35%
----------------------------------------------------------------------
$0 $2,342.17 subtract $1,313.00 10%
$2,342.17 $6,608.17 subtract $1,554.67 15%
$6,608.17 $10,148.17 subtract $3,454.40 25%
1 $10,148.17 $18,354.17 subtract $4,139.00 28%
$18,354.17 $32,029.17 subtract $6,246.73 33%
$32,029.17 ........ subtract $7,702.63 35%
----------------------------------------------------------------------
$0 $2,646.34 subtract $1,313.00 10%
$2,646.34 $6,912.34 subtract $1,554.67 15%
$6,912.34 $10,452.34 subtract $3,454.40 25%
2 $10,452.34 $18,658.34 subtract $4,139.00 28%
$18,658.34 $32,333.34 subtract $6,246.73 33%
$32,333.34 ........ subtract $7,702.63 35%
----------------------------------------------------------------------
$0 $2,950.51 subtract $1,313.00 10%
$2,950.51 $7,216.51 subtract $1,554.67 15%
$7,216.51 $10,756.51 subtract $3,454.40 25%
3 $10,756.51 $18,962.51 subtract $4,139.00 28%
$18,962.51 $32,637.51 subtract $6,246.73 33%
$32,637.51 ........ subtract $7,702.63 35%
----------------------------------------------------------------------
$0 $3,254.68 subtract $1,313.00 10%
$3,254.68 $7,520.68 subtract $1,554.67 15%
$7,520.68 $11,060.68 subtract $3,454.40 25%
4 $11,060.68 $19,266.68 subtract $4,139.00 28%
$19,266.68 $32,941.68 subtract $6,246.73 33%
$32,941.68 ........ subtract $7,702.63 35%
----------------------------------------------------------------------
$0 $3,558.85 subtract $1,313.00 10%
$3,558.85 $7,824.85 subtract $1,554.67 15%
$7,824.85 $11,364.85 subtract $3,454.40 25%
5 $11,364.85 $19,570.85 subtract $4,139.00 28%
$19,570.85 $33,245.85 subtract $6,246.73 33%
$33,245.85 ........ subtract $7,702.63 35%
----------------------------------------------------------------------
$0 $3,863.02 subtract $1,313.00 10%
$3,863.02 $8,129.02 subtract $1,554.67 15%
$8,129.02 $11,669.02 subtract $3,454.40 25%
6 $11,669.02 $19,875.02 subtract $4,139.00 28%
$19,875.02 $33,550.02 subtract $6,246.73 33%
$33,550.02 ........ subtract $7,702.63 35%
----------------------------------------------------------------------
$0 $4,167.19 subtract $1,313.00 10%
$4,167.19 $8,433.19 subtract $1,554.67 15%
$8,433.19 $11,973.19 subtract $3,454.40 25%
7 $11,973.19 $20,179.19 subtract $4,139.00 28%
$20,179.19 $33,854.19 subtract $6,246.73 33%
$33,854.19 ........ subtract $7,702.63 35%
----------------------------------------------------------------------
$0 $4,471.36 subtract $1,313.00 10%
$4,471.36 $8,737.36 subtract $1,554.67 15%
$8,737.36 $12,277.36 subtract $3,454.40 25%
8 $12,277.36 $20,483.36 subtract $4,139.00 28%
$20,483.36 $34,158.36 subtract $6,246.73 33%
$34,158.36 ........ subtract $7,702.63 35%
----------------------------------------------------------------------
$0 $4,775.53 subtract $1,313.00 10%
$4,775.53 $9,041.53 subtract $1,554.67 15%
$9,041.53 $12,581.53 subtract $3,454.40 25%
92 $12,581.53 $20,787.53 subtract $4,139.00 28%
$20,787.53 $34,462.53 subtract $6,246.73 33%
$34,462.53 ........ subtract $7,702.63 35%
----------------------------------------------------------------------
Instructions
A. For each employee, use the appropriate payroll period table and
marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket
applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess
wages (gross wages less amount for allowances claimed).
Caution. -- The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances
claimed by the employee on Form W-4. The amount for allowances claimed
must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in
column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the
withholding is zero.
2 You can expand these tables for additional allowances. To do this,
increase the wage bracket amounts in the subsection by $65.38 for each
additional allowance claimed.
======================================================================
Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 50-69.
CAUTION: You cannot use the tables on pages 50-69 to figure withholding on the wages of nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procedure is discussed in Withholding Income Taxes on the Wages of Nonresident Alien Employees on page 2. For more information about this procedure, see Publication 15 (Circular E).
Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.
If the wages are greater than the highest wage bracket in the applicable table, you will have to use one of the other methods for figuring income tax withholding described in this publication. For wages that do not exceed $106,800 the combined social security tax rate and Medicare tax rate is 7.65% each for both the employee and the employer for wages paid in 2009. You can figure the employee social security tax by multiplying the wages by 6.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.
The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. When you have paid more than the maximum amount of wages subject to social security tax ($106,800 in 2009) in a calendar year, you may no longer use the combined tables.
If you use the combined withholding tables, use the following steps to find the amounts to report on your Form 941, Employer's Quarterly Federal Tax Return, or Form 944, Employer's Annual Federal Tax Return.
1. Employee social security tax withheld. Multiply the wages by 6.2%.
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.
Note. Do not use the tables on pages 50-69 to withhold income tax only. Instead, use the tables on pages 7-26.
SINGLE Persons--WEEKLY Payroll Period
(For Wages Paid Through December 2009)
----------------------------------------------------------------------
And the wages And the number of withholding allowances claimed is--
are--
----------------------------------------------------------------------
At But
least less 0 1 2 3 4 5
than ------------------------------------------------------
The amount of income, social security, and Medicare
taxes to be withheld is--
----------------------------------------------------------------------
$0 $55 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
55 60 $4.40 $4.40 $4.40 $4.40 $4.40 $4.40
60 65 4.78 4.78 4.78 4.78 4.78 4.78
65 70 5.16 5.16 5.16 5.16 5.16 5.16
70 75 5.55 5.55 5.55 5.55 5.55 5.55
75 80 5.93 5.93 5.93 5.93 5.93 5.93
80 85 6.31 6.31 6.31 6.31 6.31 6.31
85 90 6.69 6.69 6.69 6.69 6.69 6.69
90 95 7.08 7.08 7.08 7.08 7.08 7.08
95 100 7.46 7.46 7.46 7.46 7.46 7.46
100 105 7.84 7.84 7.84 7.84 7.84 7.84
105 110 8.22 8.22 8.22 8.22 8.22 8.22
110 115 8.61 8.61 8.61 8.61 8.61 8.61
115 120 8.99 8.99 8.99 8.99 8.99 8.99
120 125 9.37 9.37 9.37 9.37 9.37 9.37
125 130 9.75 9.75 9.75 9.75 9.75 9.75
130 135 10.14 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90 10.90
145 150 12.28 11.28 11.28 11.28 11.28 11.28
150 155 12.67 11.67 11.67 11.67 11.67 11.67
155 160 14.05 12.05 12.05 12.05 12.05 12.05
160 165 14.43 12.43 12.43 12.43 12.43 12.43
165 170 15.81 12.81 12.81 12.81 12.81 12.81
170 175 16.20 13.20 13.20 13.20 13.20 13.20
175 180 17.58 13.58 13.58 13.58 13.58 13.58
180 185 17.96 13.96 13.96 13.96 13.96 13.96
185 190 19.34 14.34 14.34 14.34 14.34 14.34
190 195 19.73 14.73 14.73 14.73 14.73 14.73
195 200 21.11 15.11 15.11 15.11 15.11 15.11
200 210 22.68 15.68 15.68 15.68 15.68 15.68
210 220 24.45 17.45 16.45 16.45 16.45 16.45
220 230 27.21 19.21 17.21 17.21 17.21 17.21
230 240 28.98 20.98 17.98 17.98 17.98 17.98
240 250 31.74 22.74 18.74 18.74 18.74 18.74
250 260 33.51 24.51 19.51 19.51 19.51 19.51
260 270 36.27 26.27 20.27 20.27 20.27 20.27
270 280 38.04 28.04 21.04 21.04 21.04 21.04
280 290 40.80 29.80 22.80 21.80 21.80 21.80
290 300 42.57 32.57 24.57 22.57 22.57 22.57
300 310 45.33 34.33 26.33 23.33 23.33 23.33
310 320 47.10 37.10 28.10 24.10 24.10 24.10
320 330 49.86 38.86 29.86 24.86 24.86 24.86
330 340 51.63 41.63 31.63 25.63 25.63 25.63
340 350 54.39 43.39 33.39 26.39 26.39 26.39
350 360 56.16 46.16 35.16 28.16 27.16 27.16
360 370 58.92 47.92 37.92 29.92 27.92 27.92
370 380 60.69 50.69 39.69 31.69 28.69 28.69
380 390 63.45 52.45 42.45 33.45 29.45 29.45
390 400 65.22 55.22 44.22 35.22 30.22 30.22
400 410 67.98 56.98 46.98 36.98 30.98 30.98
410 420 69.75 59.75 48.75 38.75 31.75 31.75
420 430 72.51 61.51 51.51 40.51 33.51 32.51
430 440 74.28 64.28 53.28 43.28 35.28 33.28
440 450 77.04 66.04 56.04 45.04 37.04 34.04
450 460 78.81 68.81 57.81 47.81 38.81 34.81
460 470 81.57 70.57 60.57 49.57 40.57 35.57
470 480 83.34 73.34 62.34 52.34 42.34 36.34
480 490 86.10 75.10 65.10 54.10 44.10 37.10
490 500 87.87 77.87 66.87 56.87 45.87 38.87
500 510 90.63 79.63 69.63 58.63 48.63 40.63
510 520 92.40 82.40 71.40 61.40 50.40 42.40
520 530 95.16 84.16 74.16 63.16 53.16 44.16
530 540 96.93 86.93 75.93 65.93 54.93 45.93
540 550 99.69 88.69 78.69 67.69 57.69 47.69
550 560 101.46 91.46 80.46 70.46 59.46 49.46
560 570 104.22 93.22 83.22 72.22 62.22 51.22
570 580 105.99 95.99 84.99 74.99 63.99 53.99
580 590 108.75 97.75 87.75 76.75 66.75 55.75
590 600 110.52 100.52 89.52 79.52 68.52 58.52
600 610 113.28 102.28 92.28 81.28 71.28 60.28
610 620 115.05 105.05 94.05 84.05 73.05 63.05
620 630 117.81 106.81 96.81 85.81 75.81 64.81
630 640 119.58 109.58 98.58 88.58 77.58 67.58
640 650 122.34 111.34 101.34 90.34 80.34 69.34
650 660 124.11 114.11 103.11 93.11 82.11 72.11
660 670 126.87 115.87 105.87 94.87 84.87 73.87
670 680 128.64 118.64 107.64 97.64 86.64 76.64
680 690 131.40 120.40 110.40 99.40 89.40 78.40
690 700 133.17 123.17 112.17 102.17 91.17 81.17
700 710 136.93 124.93 114.93 103.93 93.93 82.93
710 720 139.70 127.70 116.70 106.70 95.70 85.70
720 730 143.46 129.46 119.46 108.46 98.46 87.46
730 740 146.23 132.23 121.23 111.23 100.23 90.23
740 750 149.99 133.99 123.99 112.99 102.99 91.99
750 760 152.76 136.76 125.76 115.76 104.76 94.76
760 770 156.52 138.52 128.52 117.52 107.52 96.52
770 780 159.29 142.29 130.29 120.29 109.29 99.29
780 790 163.05 145.05 133.05 122.05 112.05 101.05
790 800 165.82 148.82 134.82 124.82 113.82 103.82
800 810 169.58 151.58 137.58 126.58 116.58 105.58
810 820 172.35 155.35 139.35 129.35 118.35 108.35
820 830 176.11 158.11 142.11 131.11 121.11 110.11
830 840 178.88 161.88 143.88 133.88 122.88 112.88
840 850 182.64 164.64 147.64 135.64 125.64 114.64
850 860 185.41 168.41 150.41 138.41 127.41 117.41
860 870 189.17 171.17 154.17 140.17 130.17 119.17
870 880 191.94 174.94 156.94 142.94 131.94 121.94
880 890 195.70 177.70 160.70 144.70 134.70 123.70
890 900 198.47 181.47 163.47 147.47 136.47 126.47
900 910 202.23 184.23 167.23 149.23 139.23 128.23
910 920 205.00 188.00 170.00 153.00 141.00 131.00
920 930 208.76 190.76 173.76 155.76 143.76 132.76
930 940 211.53 194.53 176.53 159.53 145.53 135.53
940 950 215.29 197.29 180.29 162.29 148.29 137.29
950 960 218.06 201.06 183.06 166.06 150.06 140.06
960 970 221.82 203.82 186.82 168.82 152.82 141.82
970 980 224.59 207.59 189.59 172.59 154.59 144.59
980 990 228.35 210.35 193.35 175.35 158.35 146.35
990 1,000 231.12 214.12 196.12 179.12 161.12 149.12
1,000 1,010 234.88 216.88 199.88 181.88 164.88 150.88
1,010 1,020 237.65 220.65 202.65 185.65 167.65 153.65
1,020 1,030 241.41 223.41 206.41 188.41 171.41 155.41
1,030 1,040 244.18 227.18 209.18 192.18 174.18 158.18
1,040 1,050 247.94 229.94 212.94 194.94 177.94 159.94
1,050 1,060 250.71 233.71 215.71 198.71 180.71 163.71
1,060 1,070 254.47 236.47 219.47 201.47 184.47 166.47
1,070 1,080 257.24 240.24 222.24 205.24 187.24 170.24
1,080 1,090 261.00 243.00 226.00 208.00 191.00 173.00
1,090 1,100 263.77 246.77 228.77 211.77 193.77 176.77
1,100 1,110 267.53 249.53 232.53 214.53 197.53 179.53
1,110 1,120 270.30 253.30 235.30 218.30 200.30 183.30
1,120 1,130 274.06 256.06 239.06 221.06 204.06 186.06
1,130 1,140 276.83 259.83 241.83 224.83 206.83 189.83
1,140 1,150 280.59 262.59 245.59 227.59 210.59 192.59
1,150 1,160 283.36 266.36 248.36 231.36 213.36 196.36
1,160 1,170 287.12 269.12 252.12 234.12 217.12 199.12
1,170 1,180 289.89 272.89 254.89 237.89 219.89 202.89
1,180 1,190 293.65 275.65 258.65 240.65 223.65 205.65
1,190 1,200 296.42 279.42 261.42 244.42 226.42 209.42
1,200 1,210 300.18 282.18 265.18 247.18 230.18 212.18
1,210 1,220 302.95 285.95 267.95 250.95 232.95 215.95
1,220 1,230 306.71 288.71 271.71 253.71 236.71 218.71
1,230 1,240 309.48 292.48 274.48 257.48 239.48 222.48
1,240 1,250 313.24 295.24 278.24 260.24 243.24 225.24
----------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------
And the wages And the number of withholding allowances
are-- claimed is--
---------------------------------------------------------------
At But
least less 6 7 8 9 10
than -----------------------------------------------
The amount of income, social security, and
Medicare taxes to be withheld is--
---------------------------------------------------------------
$0 $55 7.65% 7.65% 7.65% 7.65% 7.65%
55 60 $4.40 $4.40 $4.40 $4.40 $4.40
60 65 4.78 4.78 4.78 4.78 4.78
65 70 5.16 5.16 5.16 5.16 5.16
70 75 5.55 5.55 5.55 5.55 5.55
75 80 5.93 5.93 5.93 5.93 5.93
80 85 6.31 6.31 6.31 6.31 6.31
85 90 6.69 6.69 6.69 6.69 6.69
90 95 7.08 7.08 7.08 7.08 7.08
95 100 7.46 7.46 7.46 7.46 7.46
100 105 7.84 7.84 7.84 7.84 7.84
105 110 8.22 8.22 8.22 8.22 8.22
110 115 8.61 8.61 8.61 8.61 8.61
115 120 8.99 8.99 8.99 8.99 8.99
120 125 9.37 9.37 9.37 9.37 9.37
125 130 9.75 9.75 9.75 9.75 9.75
130 135 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90
145 150 11.28 11.28 11.28 11.28 11.28
150 155 11.67 11.67 11.67 11.67 11.67
155 160 12.05 12.05 12.05 12.05 12.05
160 165 12.43 12.43 12.43 12.43 12.43
165 170 12.81 12.81 12.81 12.81 12.81
170 175 13.20 13.20 13.20 13.20 13.20
175 180 13.58 13.58 13.58 13.58 13.58
180 185 13.96 13.96 13.96 13.96 13.96
185 190 14.34 14.34 14.34 14.34 14.34
190 195 14.73 14.73 14.73 14.73 14.73
195 200 15.11 15.11 15.11 15.11 15.11
200 210 15.68 15.68 15.68 15.68 15.68
210 220 16.45 16.45 16.45 16.45 16.45
220 230 17.21 17.21 17.21 17.21 17.21
230 240 17.98 17.98 17.98 17.98 17.98
240 250 18.74 18.74 18.74 18.74 18.74
250 260 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87
500 510 38.63 38.63 38.63 38.63 38.63
510 520 39.40 39.40 39.40 39.40 39.40
520 530 40.16 40.16 40.16 40.16 40.16
530 540 40.93 40.93 40.93 40.93 40.93
540 550 41.69 41.69 41.69 41.69 41.69
550 560 42.46 42.46 42.46 42.46 42.46
560 570 44.22 43.22 43.22 43.22 43.22
570 580 45.99 43.99 43.99 43.99 43.99
580 590 47.75 44.75 44.75 44.75 44.75
590 600 49.52 45.52 45.52 45.52 45.52
600 610 51.28 46.28 46.28 46.28 46.28
610 620 53.05 47.05 47.05 47.05 47.05
620 630 54.81 47.81 47.81 47.81 47.81
630 640 56.58 49.58 48.58 48.58 48.58
640 650 59.34 51.34 49.34 49.34 49.34
650 660 61.11 53.11 50.11 50.11 50.11
660 670 63.87 54.87 50.87 50.87 50.87
670 680 65.64 56.64 51.64 51.64 51.64
680 690 68.40 58.40 52.40 52.40 52.40
690 700 70.17 60.17 53.17 53.17 53.17
700 710 72.93 61.93 54.93 53.93 53.93
710 720 74.70 64.70 56.70 54.70 54.70
720 730 77.46 66.46 58.46 55.46 55.46
730 740 79.23 69.23 60.23 56.23 56.23
740 750 81.99 70.99 61.99 56.99 56.99
750 760 83.76 73.76 63.76 57.76 57.76
760 770 86.52 75.52 65.52 58.52 58.52
770 780 88.29 78.29 67.29 60.29 59.29
780 790 91.05 80.05 70.05 62.05 60.05
790 800 92.82 82.82 71.82 63.82 60.82
800 810 95.58 84.58 74.58 65.58 61.58
810 820 97.35 87.35 76.35 67.35 62.35
820 830 100.11 89.11 79.11 69.11 63.11
830 840 101.88 91.88 80.88 70.88 63.88
840 850 104.64 93.64 83.64 72.64 65.64
850 860 106.41 96.41 85.41 75.41 67.41
860 870 109.17 98.17 88.17 77.17 69.17
870 880 110.94 100.94 89.94 79.94 70.94
880 890 113.70 102.70 92.70 81.70 72.70
890 900 115.47 105.47 94.47 84.47 74.47
900 910 118.23 107.23 97.23 86.23 76.23
910 920 120.00 110.00 99.00 89.00 78.00
920 930 122.76 111.76 101.76 90.76 80.76
930 940 124.53 114.53 103.53 93.53 82.53
940 950 127.29 116.29 106.29 95.29 85.29
950 960 129.06 119.06 108.06 98.06 87.06
960 970 131.82 120.82 110.82 99.82 89.82
970 980 133.59 123.59 112.59 102.59 91.59
980 990 136.35 125.35 115.35 104.35 94.35
990 1,000 138.12 128.12 117.12 107.12 96.12
1,000 1,010 140.88 129.88 119.88 108.88 98.88
1,010 1,020 142.65 132.65 121.65 111.65 100.65
1,020 1,030 145.41 134.41 124.41 113.41 103.41
1,030 1,040 147.18 137.18 126.18 116.18 105.18
1,040 1,050 149.94 138.94 128.94 117.94 107.94
1,050 1,060 151.71 141.71 130.71 120.71 109.71
1,060 1,070 154.47 143.47 133.47 122.47 112.47
1,070 1,080 156.24 146.24 135.24 125.24 114.24
1,080 1,090 159.00 148.00 138.00 127.00 117.00
1,090 1,100 160.77 150.77 139.77 129.77 118.77
1,100 1,110 163.53 152.53 142.53 131.53 121.53
1,110 1,120 165.30 155.30 144.30 134.30 123.30
1,120 1,130 169.06 157.06 147.06 136.06 126.06
1,130 1,140 171.83 159.83 148.83 138.83 127.83
1,140 1,150 175.59 161.59 151.59 140.59 130.59
1,150 1,160 178.36 164.36 153.36 143.36 132.36
1,160 1,170 182.12 166.12 156.12 145.12 135.12
1,170 1,180 184.89 168.89 157.89 147.89 136.89
1,180 1,190 188.65 170.65 160.65 149.65 139.65
1,190 1,200 191.42 173.42 162.42 152.42 141.42
1,200 1,210 195.18 177.18 165.18 154.18 144.18
1,210 1,220 197.95 179.95 166.95 156.95 145.95
1,220 1,230 201.71 183.71 169.71 158.71 148.71
1,230 1,240 204.48 186.48 171.48 161.48 150.48
1,240 1,250 208.24 190.24 174.24 163.24 153.24
----------------------------------------------
$1,250 and over Do not use this table. See page 49 for
instructions.
---------------------------------------------------------------
MARRIED Persons--WEEKLY Payroll Period
(For Wages Paid Through December 2009)
----------------------------------------------------------------------
And the wages And the number of withholding allowances claimed is--
are--
----------------------------------------------------------------------
At But
least less 0 1 2 3 4 5
than ------------------------------------------------------
The amount of income, social security, and Medicare
taxes to be withheld is--
----------------------------------------------------------------------
$0 $125 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
125 130 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75
130 135 10.14 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90 10.90
145 150 11.28 11.28 11.28 11.28 11.28 11.28
150 155 11.67 11.67 11.67 11.67 11.67 11.67
155 160 12.05 12.05 12.05 12.05 12.05 12.05
160 165 12.43 12.43 12.43 12.43 12.43 12.43
165 170 12.81 12.81 12.81 12.81 12.81 12.81
170 175 13.20 13.20 13.20 13.20 13.20 13.20
175 180 13.58 13.58 13.58 13.58 13.58 13.58
180 185 13.96 13.96 13.96 13.96 13.96 13.96
185 190 14.34 14.34 14.34 14.34 14.34 14.34
190 195 14.73 14.73 14.73 14.73 14.73 14.73
195 200 15.11 15.11 15.11 15.11 15.11 15.11
200 210 15.68 15.68 15.68 15.68 15.68 15.68
210 220 16.45 16.45 16.45 16.45 16.45 16.45
220 230 17.21 17.21 17.21 17.21 17.21 17.21
230 240 17.98 17.98 17.98 17.98 17.98 17.98
240 250 18.74 18.74 18.74 18.74 18.74 18.74
250 260 19.51 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33 23.33
310 320 25.10 24.10 24.10 24.10 24.10 24.10
320 330 26.86 24.86 24.86 24.86 24.86 24.86
330 340 28.63 25.63 25.63 25.63 25.63 25.63
340 350 30.39 26.39 26.39 26.39 26.39 26.39
350 360 32.16 27.16 27.16 27.16 27.16 27.16
360 370 33.92 27.92 27.92 27.92 27.92 27.92
370 380 35.69 28.69 28.69 28.69 28.69 28.69
380 390 37.45 30.45 29.45 29.45 29.45 29.45
390 400 39.22 32.22 30.22 30.22 30.22 30.22
400 410 40.98 33.98 30.98 30.98 30.98 30.98
410 420 42.75 35.75 31.75 31.75 31.75 31.75
420 430 44.51 37.51 32.51 32.51 32.51 32.51
430 440 46.28 39.28 33.28 33.28 33.28 33.28
440 450 48.04 41.04 34.04 34.04 34.04 34.04
450 460 49.81 42.81 35.81 34.81 34.81 34.81
460 470 51.57 44.57 37.57 35.57 35.57 35.57
470 480 53.34 46.34 39.34 36.34 36.34 36.34
480 490 56.10 48.10 41.10 37.10 37.10 37.10
490 500 57.87 49.87 42.87 37.87 37.87 37.87
500 510 60.63 51.63 44.63 38.63 38.63 38.63
510 520 62.40 53.40 46.40 39.40 39.40 39.40
520 530 65.16 55.16 48.16 41.16 40.16 40.16
530 540 66.93 56.93 49.93 42.93 40.93 40.93
540 550 69.69 58.69 51.69 44.69 41.69 41.69
550 560 71.46 61.46 53.46 46.46 42.46 42.46
560 570 74.22 63.22 55.22 48.22 43.22 43.22
570 580 75.99 65.99 56.99 49.99 43.99 43.99
580 590 78.75 67.75 58.75 51.75 44.75 44.75
590 600 80.52 70.52 60.52 53.52 46.52 45.52
600 610 83.28 72.28 62.28 55.28 48.28 46.28
610 620 85.05 75.05 64.05 57.05 50.05 47.05
620 630 87.81 76.81 66.81 58.81 51.81 47.81
630 640 89.58 79.58 68.58 60.58 53.58 48.58
640 650 92.34 81.34 71.34 62.34 55.34 49.34
650 660 94.11 84.11 73.11 64.11 57.11 50.11
660 670 96.87 85.87 75.87 65.87 58.87 51.87
670 680 98.64 88.64 77.64 67.64 60.64 53.64
680 690 101.40 90.40 80.40 69.40 62.40 55.40
690 700 103.17 93.17 82.17 72.17 64.17 57.17
700 710 105.93 94.93 84.93 73.93 65.93 58.93
710 720 107.70 97.70 86.70 76.70 67.70 60.70
720 730 110.46 99.46 89.46 78.46 69.46 62.46
730 740 112.23 102.23 91.23 81.23 71.23 64.23
740 750 114.99 103.99 93.99 82.99 72.99 65.99
750 760 116.76 106.76 95.76 85.76 74.76 67.76
760 770 119.52 108.52 98.52 87.52 77.52 69.52
770 780 121.29 111.29 100.29 90.29 79.29 71.29
780 790 124.05 113.05 103.05 92.05 82.05 73.05
790 800 125.82 115.82 104.82 94.82 83.82 74.82
800 810 128.58 117.58 107.58 96.58 86.58 76.58
810 820 130.35 120.35 109.35 99.35 88.35 78.35
820 830 133.11 122.11 112.11 101.11 91.11 80.11
830 840 134.88 124.88 113.88 103.88 92.88 82.88
840 850 137.64 126.64 116.64 105.64 95.64 84.64
850 860 139.41 129.41 118.41 108.41 97.41 87.41
860 870 142.17 131.17 121.17 110.17 100.17 89.17
870 880 143.94 133.94 122.94 112.94 101.94 91.94
880 890 146.70 135.70 125.70 114.70 104.70 93.70
890 900 148.47 138.47 127.47 117.47 106.47 96.47
900 910 151.23 140.23 130.23 119.23 109.23 98.23
910 920 153.00 143.00 132.00 122.00 111.00 101.00
920 930 155.76 144.76 134.76 123.76 113.76 102.76
930 940 157.53 147.53 136.53 126.53 115.53 105.53
940 950 160.29 149.29 139.29 128.29 118.29 107.29
950 960 162.06 152.06 141.06 131.06 120.06 110.06
960 970 164.82 153.82 143.82 132.82 122.82 111.82
970 980 166.59 156.59 145.59 135.59 124.59 114.59
980 990 169.35 158.35 148.35 137.35 127.35 116.35
990 1,000 171.12 161.12 150.12 140.12 129.12 119.12
1,000 1,010 173.88 162.88 152.88 141.88 131.88 120.88
1,010 1,020 175.65 165.65 154.65 144.65 133.65 123.65
1,020 1,030 178.41 167.41 157.41 146.41 136.41 125.41
1,030 1,040 180.18 170.18 159.18 149.18 138.18 128.18
1,040 1,050 182.94 171.94 161.94 150.94 140.94 129.94
1,050 1,060 184.71 174.71 163.71 153.71 142.71 132.71
1,060 1,070 187.47 176.47 166.47 155.47 145.47 134.47
1,070 1,080 189.24 179.24 168.24 158.24 147.24 137.24
1,080 1,090 192.00 181.00 171.00 160.00 150.00 139.00
1,090 1,100 193.77 183.77 172.77 162.77 151.77 141.77
1,100 1,110 196.53 185.53 175.53 164.53 154.53 143.53
1,110 1,120 198.30 188.30 177.30 167.30 156.30 146.30
1,120 1,130 201.06 190.06 180.06 169.06 159.06 148.06
1,130 1,140 202.83 192.83 181.83 171.83 160.83 150.83
1,140 1,150 205.59 194.59 184.59 173.59 163.59 152.59
1,150 1,160 207.36 197.36 186.36 176.36 165.36 155.36
1,160 1,170 210.12 199.12 189.12 178.12 168.12 157.12
1,170 1,180 211.89 201.89 190.89 180.89 169.89 159.89
1,180 1,190 214.65 203.65 193.65 182.65 172.65 161.65
1,190 1,200 216.42 206.42 195.42 185.42 174.42 164.42
1,200 1,210 219.18 208.18 198.18 187.18 177.18 166.18
1,210 1,220 220.95 210.95 199.95 189.95 178.95 168.95
1,220 1,230 223.71 212.71 202.71 191.71 181.71 170.71
1,230 1,240 225.48 215.48 204.48 194.48 183.48 173.48
1,240 1,250 228.24 217.24 207.24 196.24 186.24 175.24
1,250 1,260 230.01 220.01 209.01 199.01 188.01 178.01
1,260 1,270 232.77 221.77 211.77 200.77 190.77 179.77
1,270 1,280 234.54 224.54 213.54 203.54 192.54 182.54
1,280 1,290 237.30 226.30 216.30 205.30 195.30 184.30
1,290 1,300 239.07 229.07 218.07 208.07 197.07 187.07
1,300 1,310 241.83 230.83 220.83 209.83 199.83 188.83
1,310 1,320 243.60 233.60 222.60 212.60 201.60 191.60
1,320 1,330 246.36 235.36 225.36 214.36 204.36 193.36
1,330 1,340 248.13 238.13 227.13 217.13 206.13 196.13
1,340 1,350 250.89 239.89 229.89 218.89 208.89 197.89
1,350 1,360 252.66 242.66 231.66 221.66 210.66 200.66
1,360 1,370 255.42 244.42 234.42 223.42 213.42 202.42
1,370 1,380 257.19 247.19 236.19 226.19 215.19 205.19
1,380 1,390 259.95 248.95 238.95 227.95 217.95 206.95
----------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------
And the wages And the number of withholding allowances
are-- claimed is--
---------------------------------------------------------------
At But
least less 6 7 8 9 10
than -----------------------------------------------
The amount of income, social security, and
Medicare taxes to be withheld is--
---------------------------------------------------------------
$0 $125 7.65% 7.65% 7.65% 7.65% 7.65%
125 130 $9.75 $9.75 $9.75 $9.75 $9.75
130 135 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90
145 150 11.28 11.28 11.28 11.28 11.28
150 155 11.67 11.67 11.67 11.67 11.67
155 160 12.05 12.05 12.05 12.05 12.05
160 165 12.43 12.43 12.43 12.43 12.43
165 170 12.81 12.81 12.81 12.81 12.81
170 175 13.20 13.20 13.20 13.20 13.20
175 180 13.58 13.58 13.58 13.58 13.58
180 185 13.96 13.96 13.96 13.96 13.96
185 190 14.34 14.34 14.34 14.34 14.34
190 195 14.73 14.73 14.73 14.73 14.73
195 200 15.11 15.11 15.11 15.11 15.11
200 210 15.68 15.68 15.68 15.68 15.68
210 220 16.45 16.45 16.45 16.45 16.45
220 230 17.21 17.21 17.21 17.21 17.21
230 240 17.98 17.98 17.98 17.98 17.98
240 250 18.74 18.74 18.74 18.74 18.74
250 260 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87
500 510 38.63 38.63 38.63 38.63 38.63
510 520 39.40 39.40 39.40 39.40 39.40
520 530 40.16 40.16 40.16 40.16 40.16
530 540 40.93 40.93 40.93 40.93 40.93
540 550 41.69 41.69 41.69 41.69 41.69
550 560 42.46 42.46 42.46 42.46 42.46
560 570 43.22 43.22 43.22 43.22 43.22
570 580 43.99 43.99 43.99 43.99 43.99
580 590 44.75 44.75 44.75 44.75 44.75
590 600 45.52 45.52 45.52 45.52 45.52
600 610 46.28 46.28 46.28 46.28 46.28
610 620 47.05 47.05 47.05 47.05 47.05
620 630 47.81 47.81 47.81 47.81 47.81
630 640 48.58 48.58 48.58 48.58 48.58
640 650 49.34 49.34 49.34 49.34 49.34
650 660 50.11 50.11 50.11 50.11 50.11
660 670 50.87 50.87 50.87 50.87 50.87
670 680 51.64 51.64 51.64 51.64 51.64
680 690 52.40 52.40 52.40 52.40 52.40
690 700 53.17 53.17 53.17 53.17 53.17
700 710 53.93 53.93 53.93 53.93 53.93
710 720 54.70 54.70 54.70 54.70 54.70
720 730 55.46 55.46 55.46 55.46 55.46
730 740 57.23 56.23 56.23 56.23 56.23
740 750 58.99 56.99 56.99 56.99 56.99
750 760 60.76 57.76 57.76 57.76 57.76
760 770 62.52 58.52 58.52 58.52 58.52
770 780 64.29 59.29 59.29 59.29 59.29
780 790 66.05 60.05 60.05 60.05 60.05
790 800 67.82 60.82 60.82 60.82 60.82
800 810 69.58 62.58 61.58 61.58 61.58
810 820 71.35 64.35 62.35 62.35 62.35
820 830 73.11 66.11 63.11 63.11 63.11
830 840 74.88 67.88 63.88 63.88 63.88
840 850 76.64 69.64 64.64 64.64 64.64
850 860 78.41 71.41 65.41 65.41 65.41
860 870 80.17 73.17 66.17 66.17 66.17
870 880 81.94 74.94 67.94 66.94 66.94
880 890 83.70 76.70 69.70 67.70 67.70
890 900 85.47 78.47 71.47 68.47 68.47
900 910 88.23 80.23 73.23 69.23 69.23
910 920 90.00 82.00 75.00 70.00 70.00
920 930 92.76 83.76 76.76 70.76 70.76
930 940 94.53 85.53 78.53 71.53 71.53
940 950 97.29 87.29 80.29 73.29 72.29
950 960 99.06 89.06 82.06 75.06 73.06
960 970 101.82 90.82 83.82 76.82 73.82
970 980 103.59 93.59 85.59 78.59 74.59
980 990 106.35 95.35 87.35 80.35 75.35
990 1,000 108.12 98.12 89.12 82.12 76.12
1,000 1,010 110.88 99.88 90.88 83.88 76.88
1,010 1,020 112.65 102.65 92.65 85.65 78.65
1,020 1,030 115.41 104.41 94.41 87.41 80.41
1,030 1,040 117.18 107.18 96.18 89.18 82.18
1,040 1,050 119.94 108.94 98.94 90.94 83.94
1,050 1,060 121.71 111.71 100.71 92.71 85.71
1,060 1,070 124.47 113.47 103.47 94.47 87.47
1,070 1,080 126.24 116.24 105.24 96.24 89.24
1,080 1,090 129.00 118.00 108.00 98.00 91.00
1,090 1,100 130.77 120.77 109.77 99.77 92.77
1,100 1,110 133.53 122.53 112.53 101.53 94.53
1,110 1,120 135.30 125.30 114.30 104.30 96.30
1,120 1,130 138.06 127.06 117.06 106.06 98.06
1,130 1,140 139.83 129.83 118.83 108.83 99.83
1,140 1,150 142.59 131.59 121.59 110.59 101.59
1,150 1,160 144.36 134.36 123.36 113.36 103.36
1,160 1,170 147.12 136.12 126.12 115.12 105.12
1,170 1,180 148.89 138.89 127.89 117.89 106.89
1,180 1,190 151.65 140.65 130.65 119.65 109.65
1,190 1,200 153.42 143.42 132.42 122.42 111.42
1,200 1,210 156.18 145.18 135.18 124.18 114.18
1,210 1,220 157.95 147.95 136.95 126.95 115.95
1,220 1,230 160.71 149.71 139.71 128.71 118.71
1,230 1,240 162.48 152.48 141.48 131.48 120.48
1,240 1,250 165.24 154.24 144.24 133.24 123.24
1,250 1,260 167.01 157.01 146.01 136.01 125.01
1,260 1,270 169.77 158.77 148.77 137.77 127.77
1,270 1,280 171.54 161.54 150.54 140.54 129.54
1,280 1,290 174.30 163.30 153.30 142.30 132.30
1,290 1,300 176.07 166.07 155.07 145.07 134.07
1,300 1,310 178.83 167.83 157.83 146.83 136.83
1,310 1,320 180.60 170.60 159.60 149.60 138.60
1,320 1,330 183.36 172.36 162.36 151.36 141.36
1,330 1,340 185.13 175.13 164.13 154.13 143.13
1,340 1,350 187.89 176.89 166.89 155.89 145.89
1,350 1,360 189.66 179.66 168.66 158.66 147.66
1,360 1,370 192.42 181.42 171.42 160.42 150.42
1,370 1,380 194.19 184.19 173.19 163.19 152.19
1,380 1,390 196.95 185.95 175.95 164.95 154.95
----------------------------------------------
$1,390 and over Do not use this table. See page 49 for
instructions.
---------------------------------------------------------------
SINGLE Persons--BIWEEKLY Payroll Period
(For Wages Paid Through December 2009)
----------------------------------------------------------------------
And the wages And the number of withholding allowances claimed is--
are--
----------------------------------------------------------------------
At But
least less 0 1 2 3 4 5
than ------------------------------------------------------
The amount of income, social security, and Medicare
taxes to be withheld is--
----------------------------------------------------------------------
$0 $105 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
105 110 $8.22 $8.22 $8.22 $8.22 $8.22 $8.22
110 115 8.61 8.61 8.61 8.61 8.61 8.61
115 120 8.99 8.99 8.99 8.99 8.99 8.99
120 125 9.37 9.37 9.37 9.37 9.37 9.37
125 130 9.75 9.75 9.75 9.75 9.75 9.75
130 135 10.14 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90 10.90
145 150 11.28 11.28 11.28 11.28 11.28 11.28
150 155 11.67 11.67 11.67 11.67 11.67 11.67
155 160 12.05 12.05 12.05 12.05 12.05 12.05
160 165 12.43 12.43 12.43 12.43 12.43 12.43
165 170 12.81 12.81 12.81 12.81 12.81 12.81
170 175 13.20 13.20 13.20 13.20 13.20 13.20
175 180 13.58 13.58 13.58 13.58 13.58 13.58
180 185 13.96 13.96 13.96 13.96 13.96 13.96
185 190 14.34 14.34 14.34 14.34 14.34 14.34
190 195 14.73 14.73 14.73 14.73 14.73 14.73
195 200 15.11 15.11 15.11 15.11 15.11 15.11
200 205 15.49 15.49 15.49 15.49 15.49 15.49
205 210 15.87 15.87 15.87 15.87 15.87 15.87
210 215 16.26 16.26 16.26 16.26 16.26 16.26
215 220 16.64 16.64 16.64 16.64 16.64 16.64
220 225 17.02 17.02 17.02 17.02 17.02 17.02
225 230 17.40 17.40 17.40 17.40 17.40 17.40
230 235 17.79 17.79 17.79 17.79 17.79 17.79
235 240 18.17 18.17 18.17 18.17 18.17 18.17
240 245 18.55 18.55 18.55 18.55 18.55 18.55
245 250 18.93 18.93 18.93 18.93 18.93 18.93
250 260 19.51 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04 21.04
280 290 22.80 21.80 21.80 21.80 21.80 21.80
290 300 24.57 22.57 22.57 22.57 22.57 22.57
300 310 26.33 23.33 23.33 23.33 23.33 23.33
310 320 28.10 24.10 24.10 24.10 24.10 24.10
320 330 29.86 24.86 24.86 24.86 24.86 24.86
330 340 31.63 25.63 25.63 25.63 25.63 25.63
340 350 33.39 26.39 26.39 26.39 26.39 26.39
350 360 35.16 27.16 27.16 27.16 27.16 27.16
360 370 36.92 27.92 27.92 27.92 27.92 27.92
370 380 38.69 28.69 28.69 28.69 28.69 28.69
380 390 40.45 29.45 29.45 29.45 29.45 29.45
390 400 42.22 30.22 30.22 30.22 30.22 30.22
400 410 43.98 30.98 30.98 30.98 30.98 30.98
410 420 46.75 31.75 31.75 31.75 31.75 31.75
420 430 48.51 33.51 32.51 32.51 32.51 32.51
430 440 51.28 35.28 33.28 33.28 33.28 33.28
440 450 53.04 37.04 34.04 34.04 34.04 34.04
450 460 55.81 38.81 34.81 34.81 34.81 34.81
460 470 57.57 40.57 35.57 35.57 35.57 35.57
470 480 60.34 42.34 36.34 36.34 36.34 36.34
480 490 62.10 44.10 37.10 37.10 37.10 37.10
490 500 64.87 45.87 37.87 37.87 37.87 37.87
500 520 68.02 48.02 39.02 39.02 39.02 39.02
520 540 72.55 51.55 40.55 40.55 40.55 40.55
540 560 77.08 56.08 42.08 42.08 42.08 42.08
560 580 81.61 60.61 44.61 43.61 43.61 43.61
580 600 86.14 65.14 48.14 45.14 45.14 45.14
600 620 90.67 69.67 51.67 46.67 46.67 46.67
620 640 95.20 74.20 55.20 48.20 48.20 48.20
640 660 99.73 78.73 58.73 49.73 49.73 49.73
660 680 104.26 83.26 62.26 51.26 51.26 51.26
680 700 108.79 87.79 66.79 52.79 52.79 52.79
700 720 113.32 92.32 71.32 55.32 54.32 54.32
720 740 117.85 96.85 75.85 58.85 55.85 55.85
740 760 122.38 101.38 80.38 62.38 57.38 57.38
760 780 126.91 105.91 84.91 65.91 58.91 58.91
780 800 131.44 110.44 89.44 69.44 60.44 60.44
800 820 135.97 114.97 93.97 72.97 61.97 61.97
820 840 140.50 119.50 98.50 77.50 63.50 63.50
840 860 145.03 124.03 103.03 82.03 66.03 65.03
860 880 149.56 128.56 107.56 86.56 69.56 66.56
880 900 154.09 133.09 112.09 91.09 73.09 68.09
900 920 158.62 137.62 116.62 95.62 76.62 69.62
920 940 163.15 142.15 121.15 100.15 80.15 71.15
940 960 167.68 146.68 125.68 104.68 83.68 72.68
960 980 172.21 151.21 130.21 109.21 88.21 74.21
980 1,000 176.74 155.74 134.74 113.74 92.74 76.74
1,000 1,020 181.27 160.27 139.27 118.27 97.27 80.27
1,020 1,040 185.80 164.80 143.80 122.80 101.80 83.80
1,040 1,060 190.33 169.33 148.33 127.33 106.33 87.33
1,060 1,080 194.86 173.86 152.86 131.86 110.86 90.86
1,080 1,100 199.39 178.39 157.39 136.39 115.39 94.39
1,100 1,120 203.92 182.92 161.92 140.92 119.92 98.92
1,120 1,140 208.45 187.45 166.45 145.45 124.45 103.45
1,140 1,160 212.98 191.98 170.98 149.98 128.98 107.98
1,160 1,180 217.51 196.51 175.51 154.51 133.51 112.51
1,180 1,200 222.04 201.04 180.04 159.04 138.04 117.04
1,200 1,220 226.57 205.57 184.57 163.57 142.57 121.57
1,220 1,240 231.10 210.10 189.10 168.10 147.10 126.10
1,240 1,260 235.63 214.63 193.63 172.63 151.63 130.63
1,260 1,280 240.16 219.16 198.16 177.16 156.16 135.16
1,280 1,300 244.69 223.69 202.69 181.69 160.69 139.69
1,300 1,320 249.22 228.22 207.22 186.22 165.22 144.22
1,320 1,340 253.75 232.75 211.75 190.75 169.75 148.75
1,340 1,360 258.28 237.28 216.28 195.28 174.28 153.28
1,360 1,380 262.81 241.81 220.81 199.81 178.81 157.81
1,380 1,400 267.34 246.34 225.34 204.34 183.34 162.34
1,400 1,420 273.87 250.87 229.87 208.87 187.87 166.87
1,420 1,440 280.40 255.40 234.40 213.40 192.40 171.40
1,440 1,460 286.93 259.93 238.93 217.93 196.93 175.93
1,460 1,480 293.46 264.46 243.46 222.46 201.46 180.46
1,480 1,500 299.99 268.99 247.99 226.99 205.99 184.99
1,500 1,520 306.52 273.52 252.52 231.52 210.52 189.52
1,520 1,540 313.05 278.05 257.05 236.05 215.05 194.05
1,540 1,560 319.58 284.58 261.58 240.58 219.58 198.58
1,560 1,580 326.11 291.11 266.11 245.11 224.11 203.11
1,580 1,600 332.64 297.64 270.64 249.64 228.64 207.64
1,600 1,620 339.17 304.17 275.17 254.17 233.17 212.17
1,620 1,640 345.70 310.70 279.70 258.70 237.70 216.70
1,640 1,660 352.23 317.23 284.23 263.23 242.23 221.23
1,660 1,680 358.76 323.76 288.76 267.76 246.76 225.76
1,680 1,700 365.29 330.29 294.29 272.29 251.29 230.29
1,700 1,720 371.82 336.82 300.82 276.82 255.82 234.82
1,720 1,740 378.35 343.35 307.35 281.35 260.35 239.35
1,740 1,760 384.88 349.88 313.88 285.88 264.88 243.88
1,760 1,780 391.41 356.41 320.41 290.41 269.41 248.41
1,780 1,800 397.94 362.94 326.94 294.94 273.94 252.94
1,800 1,820 404.47 369.47 333.47 299.47 278.47 257.47
1,820 1,840 411.00 376.00 340.00 305.00 283.00 262.00
1,840 1,860 417.53 382.53 346.53 311.53 287.53 266.53
1,860 1,880 424.06 389.06 353.06 318.06 292.06 271.06
1,880 1,900 430.59 395.59 359.59 324.59 296.59 275.59
1,900 1,920 437.12 402.12 366.12 331.12 301.12 280.12
1,920 1,940 443.65 408.65 372.65 337.65 305.65 284.65
1,940 1,960 450.18 415.18 379.18 344.18 310.18 289.18
1,960 1,980 456.71 421.71 385.71 350.71 315.71 293.71
1,980 2,000 463.24 428.24 392.24 357.24 322.24 298.24
2,000 2,020 469.77 434.77 398.77 363.77 328.77 302.77
2,020 2,040 476.30 441.30 405.30 370.30 335.30 307.30
2,040 2,060 482.83 447.83 411.83 376.83 341.83 311.83
2,060 2,080 489.36 454.36 418.36 383.36 348.36 316.36
2,080 2,100 495.89 460.89 424.89 389.89 354.89 320.89
----------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------
And the wages And the number of withholding allowances
are-- claimed is--
---------------------------------------------------------------
At But
least less 6 7 8 9 10
than -----------------------------------------------
The amount of income, social security, and
Medicare taxes to be withheld is--
---------------------------------------------------------------
$0 $105 7.65% 7.65% 7.65% 7.65% 7.65%
105 110 $8.22 $8.22 $8.22 $8.22 $8.22
110 115 8.61 8.61 8.61 8.61 8.61
115 120 8.99 8.99 8.99 8.99 8.99
120 125 9.37 9.37 9.37 9.37 9.37
125 130 9.75 9.75 9.75 9.75 9.75
130 135 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90
145 150 11.28 11.28 11.28 11.28 11.28
150 155 11.67 11.67 11.67 11.67 11.67
155 160 12.05 12.05 12.05 12.05 12.05
160 165 12.43 12.43 12.43 12.43 12.43
165 170 12.81 12.81 12.81 12.81 12.81
170 175 13.20 13.20 13.20 13.20 13.20
175 180 13.58 13.58 13.58 13.58 13.58
180 185 13.96 13.96 13.96 13.96 13.96
185 190 14.34 14.34 14.34 14.34 14.34
190 195 14.73 14.73 14.73 14.73 14.73
195 200 15.11 15.11 15.11 15.11 15.11
200 205 15.49 15.49 15.49 15.49 15.49
205 210 15.87 15.87 15.87 15.87 15.87
210 215 16.26 16.26 16.26 16.26 16.26
215 220 16.64 16.64 16.64 16.64 16.64
220 225 17.02 17.02 17.02 17.02 17.02
225 230 17.40 17.40 17.40 17.40 17.40
230 235 17.79 17.79 17.79 17.79 17.79
235 240 18.17 18.17 18.17 18.17 18.17
240 245 18.55 18.55 18.55 18.55 18.55
245 250 18.93 18.93 18.93 18.93 18.93
250 260 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87
500 520 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14
600 620 46.67 46.67 46.67 46.67 46.67
620 640 48.20 48.20 48.20 48.20 48.20
640 660 49.73 49.73 49.73 49.73 49.73
660 680 51.26 51.26 51.26 51.26 51.26
680 700 52.79 52.79 52.79 52.79 52.79
700 720 54.32 54.32 54.32 54.32 54.32
720 740 55.85 55.85 55.85 55.85 55.85
740 760 57.38 57.38 57.38 57.38 57.38
760 780 58.91 58.91 58.91 58.91 58.91
780 800 60.44 60.44 60.44 60.44 60.44
800 820 61.97 61.97 61.97 61.97 61.97
820 840 63.50 63.50 63.50 63.50 63.50
840 860 65.03 65.03 65.03 65.03 65.03
860 880 66.56 66.56 66.56 66.56 66.56
880 900 68.09 68.09 68.09 68.09 68.09
900 920 69.62 69.62 69.62 69.62 69.62
920 940 71.15 71.15 71.15 71.15 71.15
940 960 72.68 72.68 72.68 72.68 72.68
960 980 74.21 74.21 74.21 74.21 74.21
980 1,000 75.74 75.74 75.74 75.74 75.74
1,000 1,020 77.27 77.27 77.27 77.27 77.27
1,020 1,040 78.80 78.80 78.80 78.80 78.80
1,040 1,060 80.33 80.33 80.33 80.33 80.33
1,060 1,080 81.86 81.86 81.86 81.86 81.86
1,080 1,100 83.39 83.39 83.39 83.39 83.39
1,100 1,120 84.92 84.92 84.92 84.92 84.92
1,120 1,140 87.45 86.45 86.45 86.45 86.45
1,140 1,160 90.98 87.98 87.98 87.98 87.98
1,160 1,180 94.51 89.51 89.51 89.51 89.51
1,180 1,200 98.04 91.04 91.04 91.04 91.04
1,200 1,220 101.57 92.57 92.57 92.57 92.57
1,220 1,240 105.10 94.10 94.10 94.10 94.10
1,240 1,260 109.63 95.63 95.63 95.63 95.63
1,260 1,280 114.16 98.16 97.16 97.16 97.16
1,280 1,300 118.69 101.69 98.69 98.69 98.69
1,300 1,320 123.22 105.22 100.22 100.22 100.22
1,320 1,340 127.75 108.75 101.75 101.75 101.75
1,340 1,360 132.28 112.28 103.28 103.28 103.28
1,360 1,380 136.81 115.81 104.81 104.81 104.81
1,380 1,400 141.34 119.34 106.34 106.34 106.34
1,400 1,420 145.87 123.87 108.87 107.87 107.87
1,420 1,440 150.40 128.40 112.40 109.40 109.40
1,440 1,460 154.93 132.93 115.93 110.93 110.93
1,460 1,480 159.46 137.46 119.46 112.46 112.46
1,480 1,500 163.99 141.99 122.99 113.99 113.99
1,500 1,520 168.52 146.52 126.52 115.52 115.52
1,520 1,540 173.05 151.05 130.05 117.05 117.05
1,540 1,560 177.58 155.58 134.58 119.58 118.58
1,560 1,580 182.11 160.11 139.11 123.11 120.11
1,580 1,600 186.64 164.64 143.64 126.64 121.64
1,600 1,620 191.17 169.17 148.17 130.17 123.17
1,620 1,640 195.70 173.70 152.70 133.70 124.70
1,640 1,660 200.23 178.23 157.23 137.23 126.23
1,660 1,680 204.76 182.76 161.76 140.76 127.76
1,680 1,700 209.29 187.29 166.29 145.29 130.29
1,700 1,720 213.82 191.82 170.82 149.82 133.82
1,720 1,740 218.35 196.35 175.35 154.35 137.35
1,740 1,760 222.88 200.88 179.88 158.88 140.88
1,760 1,780 227.41 205.41 184.41 163.41 144.41
1,780 1,800 231.94 209.94 188.94 167.94 147.94
1,800 1,820 236.47 214.47 193.47 172.47 151.47
1,820 1,840 241.00 219.00 198.00 177.00 156.00
1,840 1,860 245.53 223.53 202.53 181.53 160.53
1,860 1,880 250.06 228.06 207.06 186.06 165.06
1,880 1,900 254.59 232.59 211.59 190.59 169.59
1,900 1,920 259.12 237.12 216.12 195.12 174.12
1,920 1,940 263.65 241.65 220.65 199.65 178.65
1,940 1,960 268.18 246.18 225.18 204.18 183.18
1,960 1,980 272.71 250.71 229.71 208.71 187.71
1,980 2,000 277.24 255.24 234.24 213.24 192.24
2,000 2,020 281.77 259.77 238.77 217.77 196.77
2,020 2,040 286.30 264.30 243.30 222.30 201.30
2,040 2,060 290.83 268.83 247.83 226.83 205.83
2,060 2,080 295.36 273.36 252.36 231.36 210.36
2,080 2,100 299.89 277.89 256.89 235.89 214.89
----------------------------------------------
$2,100 and over Do not use this table. See page 49 for
instructions.
---------------------------------------------------------------
MARRIED Persons--BIWEEKLY Payroll Period
(For Wages Paid Through December 2009)
----------------------------------------------------------------------
And the wages And the number of withholding allowances claimed is--
are--
----------------------------------------------------------------------
At But
least less 0 1 2 3 4 5
than ------------------------------------------------------
The amount of income, social security, and Medicare
taxes to be withheld is--
----------------------------------------------------------------------
$0 $250 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
250 260 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51
260 270 20.27 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87 37.87
500 520 39.02 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14 45.14
600 620 46.67 46.67 46.67 46.67 46.67 46.67
620 640 50.20 48.20 48.20 48.20 48.20 48.20
640 660 53.73 49.73 49.73 49.73 49.73 49.73
660 680 57.26 51.26 51.26 51.26 51.26 51.26
680 700 60.79 52.79 52.79 52.79 52.79 52.79
700 720 64.32 54.32 54.32 54.32 54.32 54.32
720 740 67.85 55.85 55.85 55.85 55.85 55.85
740 760 71.38 57.38 57.38 57.38 57.38 57.38
760 780 74.91 60.91 58.91 58.91 58.91 58.91
780 800 78.44 64.44 60.44 60.44 60.44 60.44
800 820 81.97 67.97 61.97 61.97 61.97 61.97
820 840 85.50 71.50 63.50 63.50 63.50 63.50
840 860 89.03 75.03 65.03 65.03 65.03 65.03
860 880 92.56 78.56 66.56 66.56 66.56 66.56
880 900 96.09 82.09 68.09 68.09 68.09 68.09
900 920 99.62 85.62 71.62 69.62 69.62 69.62
920 940 103.15 89.15 75.15 71.15 71.15 71.15
940 960 107.68 92.68 78.68 72.68 72.68 72.68
960 980 112.21 96.21 82.21 74.21 74.21 74.21
980 1,000 116.74 99.74 85.74 75.74 75.74 75.74
1,000 1,020 121.27 103.27 89.27 77.27 77.27 77.27
1,020 1,040 125.80 106.80 92.80 78.80 78.80 78.80
1,040 1,060 130.33 110.33 96.33 82.33 80.33 80.33
1,060 1,080 134.86 113.86 99.86 85.86 81.86 81.86
1,080 1,100 139.39 118.39 103.39 89.39 83.39 83.39
1,100 1,120 143.92 122.92 106.92 92.92 84.92 84.92
1,120 1,140 148.45 127.45 110.45 96.45 86.45 86.45
1,140 1,160 152.98 131.98 113.98 99.98 87.98 87.98
1,160 1,180 157.51 136.51 117.51 103.51 89.51 89.51
1,180 1,200 162.04 141.04 121.04 107.04 93.04 91.04
1,200 1,220 166.57 145.57 124.57 110.57 96.57 92.57
1,220 1,240 171.10 150.10 129.10 114.10 100.10 94.10
1,240 1,260 175.63 154.63 133.63 117.63 103.63 95.63
1,260 1,280 180.16 159.16 138.16 121.16 107.16 97.16
1,280 1,300 184.69 163.69 142.69 124.69 110.69 98.69
1,300 1,320 189.22 168.22 147.22 128.22 114.22 100.22
1,320 1,340 193.75 172.75 151.75 131.75 117.75 103.75
1,340 1,360 198.28 177.28 156.28 135.28 121.28 107.28
1,360 1,380 202.81 181.81 160.81 139.81 124.81 110.81
1,380 1,400 207.34 186.34 165.34 144.34 128.34 114.34
1,400 1,420 211.87 190.87 169.87 148.87 131.87 117.87
1,420 1,440 216.40 195.40 174.40 153.40 135.40 121.40
1,440 1,460 220.93 199.93 178.93 157.93 138.93 124.93
1,460 1,480 225.46 204.46 183.46 162.46 142.46 128.46
1,480 1,500 229.99 208.99 187.99 166.99 145.99 131.99
1,500 1,520 234.52 213.52 192.52 171.52 150.52 135.52
1,520 1,540 239.05 218.05 197.05 176.05 155.05 139.05
1,540 1,560 243.58 222.58 201.58 180.58 159.58 142.58
1,560 1,580 248.11 227.11 206.11 185.11 164.11 146.11
1,580 1,600 252.64 231.64 210.64 189.64 168.64 149.64
1,600 1,620 257.17 236.17 215.17 194.17 173.17 153.17
1,620 1,640 261.70 240.70 219.70 198.70 177.70 156.70
1,640 1,660 266.23 245.23 224.23 203.23 182.23 161.23
1,660 1,680 270.76 249.76 228.76 207.76 186.76 165.76
1,680 1,700 275.29 254.29 233.29 212.29 191.29 170.29
1,700 1,720 279.82 258.82 237.82 216.82 195.82 174.82
1,720 1,740 284.35 263.35 242.35 221.35 200.35 179.35
1,740 1,760 288.88 267.88 246.88 225.88 204.88 183.88
1,760 1,780 293.41 272.41 251.41 230.41 209.41 188.41
1,780 1,800 297.94 276.94 255.94 234.94 213.94 192.94
1,800 1,820 302.47 281.47 260.47 239.47 218.47 197.47
1,820 1,840 307.00 286.00 265.00 244.00 223.00 202.00
1,840 1,860 311.53 290.53 269.53 248.53 227.53 206.53
1,860 1,880 316.06 295.06 274.06 253.06 232.06 211.06
1,880 1,900 320.59 299.59 278.59 257.59 236.59 215.59
1,900 1,920 325.12 304.12 283.12 262.12 241.12 220.12
1,920 1,940 329.65 308.65 287.65 266.65 245.65 224.65
1,940 1,960 334.18 313.18 292.18 271.18 250.18 229.18
1,960 1,980 338.71 317.71 296.71 275.71 254.71 233.71
1,980 2,000 343.24 322.24 301.24 280.24 259.24 238.24
2,000 2,020 347.77 326.77 305.77 284.77 263.77 242.77
2,020 2,040 352.30 331.30 310.30 289.30 268.30 247.30
2,040 2,060 356.83 335.83 314.83 293.83 272.83 251.83
2,060 2,080 361.36 340.36 319.36 298.36 277.36 256.36
2,080 2,100 365.89 344.89 323.89 302.89 281.89 260.89
2,100 2,120 370.42 349.42 328.42 307.42 286.42 265.42
2,120 2,140 374.95 353.95 332.95 311.95 290.95 269.95
2,140 2,160 379.48 358.48 337.48 316.48 295.48 274.48
2,160 2,180 384.01 363.01 342.01 321.01 300.01 279.01
2,180 2,200 388.54 367.54 346.54 325.54 304.54 283.54
2,200 2,220 393.07 372.07 351.07 330.07 309.07 288.07
2,220 2,240 397.60 376.60 355.60 334.60 313.60 292.60
2,240 2,260 402.13 381.13 360.13 339.13 318.13 297.13
2,260 2,280 406.66 385.66 364.66 343.66 322.66 301.66
2,280 2,300 411.19 390.19 369.19 348.19 327.19 306.19
2,300 2,320 415.72 394.72 373.72 352.72 331.72 310.72
2,320 2,340 420.25 399.25 378.25 357.25 336.25 315.25
2,340 2,360 424.78 403.78 382.78 361.78 340.78 319.78
2,360 2,380 429.31 408.31 387.31 366.31 345.31 324.31
2,380 2,400 433.84 412.84 391.84 370.84 349.84 328.84
2,400 2,420 438.37 417.37 396.37 375.37 354.37 333.37
2,420 2,440 442.90 421.90 400.90 379.90 358.90 337.90
2,440 2,460 447.43 426.43 405.43 384.43 363.43 342.43
2,460 2,480 451.96 430.96 409.96 388.96 367.96 346.96
2,480 2,500 456.49 435.49 414.49 393.49 372.49 351.49
2,500 2,520 461.02 440.02 419.02 398.02 377.02 356.02
2,520 2,540 465.55 444.55 423.55 402.55 381.55 360.55
2,540 2,560 470.08 449.08 428.08 407.08 386.08 365.08
2,560 2,580 474.61 453.61 432.61 411.61 390.61 369.61
2,580 2,600 479.14 458.14 437.14 416.14 395.14 374.14
2,600 2,620 483.67 462.67 441.67 420.67 399.67 378.67
2,620 2,640 488.20 467.20 446.20 425.20 404.20 383.20
2,640 2,660 492.73 471.73 450.73 429.73 408.73 387.73
2,660 2,680 497.26 476.26 455.26 434.26 413.26 392.26
----------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------
And the wages And the number of withholding allowances
are-- claimed is--
---------------------------------------------------------------
At But
least less 6 7 8 9 10
than -----------------------------------------------
The amount of income, social security, and
Medicare taxes to be withheld is--
---------------------------------------------------------------
$0 $250 7.65% 7.65% 7.65% 7.65% 7.65%
250 260 $19.51 $19.51 $19.51 $19.51 $19.51
260 270 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87
500 520 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14
600 620 46.67 46.67 46.67 46.67 46.67
620 640 48.20 48.20 48.20 48.20 48.20
640 660 49.73 49.73 49.73 49.73 49.73
660 680 51.26 51.26 51.26 51.26 51.26
680 700 52.79 52.79 52.79 52.79 52.79
700 720 54.32 54.32 54.32 54.32 54.32
720 740 55.85 55.85 55.85 55.85 55.85
740 760 57.38 57.38 57.38 57.38 57.38
760 780 58.91 58.91 58.91 58.91 58.91
780 800 60.44 60.44 60.44 60.44 60.44
800 820 61.97 61.97 61.97 61.97 61.97
820 840 63.50 63.50 63.50 63.50 63.50
840 860 65.03 65.03 65.03 65.03 65.03
860 880 66.56 66.56 66.56 66.56 66.56
880 900 68.09 68.09 68.09 68.09 68.09
900 920 69.62 69.62 69.62 69.62 69.62
920 940 71.15 71.15 71.15 71.15 71.15
940 960 72.68 72.68 72.68 72.68 72.68
960 980 74.21 74.21 74.21 74.21 74.21
980 1,000 75.74 75.74 75.74 75.74 75.74
1,000 1,020 77.27 77.27 77.27 77.27 77.27
1,020 1,040 78.80 78.80 78.80 78.80 78.80
1,040 1,060 80.33 80.33 80.33 80.33 80.33
1,060 1,080 81.86 81.86 81.86 81.86 81.86
1,080 1,100 83.39 83.39 83.39 83.39 83.39
1,100 1,120 84.92 84.92 84.92 84.92 84.92
1,120 1,140 86.45 86.45 86.45 86.45 86.45
1,140 1,160 87.98 87.98 87.98 87.98 87.98
1,160 1,180 89.51 89.51 89.51 89.51 89.51
1,180 1,200 91.04 91.04 91.04 91.04 91.04
1,200 1,220 92.57 92.57 92.57 92.57 92.57
1,220 1,240 94.10 94.10 94.10 94.10 94.10
1,240 1,260 95.63 95.63 95.63 95.63 95.63
1,260 1,280 97.16 97.16 97.16 97.16 97.16
1,280 1,300 98.69 98.69 98.69 98.69 98.69
1,300 1,320 100.22 100.22 100.22 100.22 100.22
1,320 1,340 101.75 101.75 101.75 101.75 101.75
1,340 1,360 103.28 103.28 103.28 103.28 103.28
1,360 1,380 104.81 104.81 104.81 104.81 104.81
1,380 1,400 106.34 106.34 106.34 106.34 106.34
1,400 1,420 107.87 107.87 107.87 107.87 107.87
1,420 1,440 109.40 109.40 109.40 109.40 109.40
1,440 1,460 110.93 110.93 110.93 110.93 110.93
1,460 1,480 114.46 112.46 112.46 112.46 112.46
1,480 1,500 117.99 113.99 113.99 113.99 113.99
1,500 1,520 121.52 115.52 115.52 115.52 115.52
1,520 1,540 125.05 117.05 117.05 117.05 117.05
1,540 1,560 128.58 118.58 118.58 118.58 118.58
1,560 1,580 132.11 120.11 120.11 120.11 120.11
1,580 1,600 135.64 121.64 121.64 121.64 121.64
1,600 1,620 139.17 125.17 123.17 123.17 123.17
1,620 1,640 142.70 128.70 124.70 124.70 124.70
1,640 1,660 146.23 132.23 126.23 126.23 126.23
1,660 1,680 149.76 135.76 127.76 127.76 127.76
1,680 1,700 153.29 139.29 129.29 129.29 129.29
1,700 1,720 156.82 142.82 130.82 130.82 130.82
1,720 1,740 160.35 146.35 132.35 132.35 132.35
1,740 1,760 163.88 149.88 135.88 133.88 133.88
1,760 1,780 167.41 153.41 139.41 135.41 135.41
1,780 1,800 171.94 156.94 142.94 136.94 136.94
1,800 1,820 176.47 160.47 146.47 138.47 138.47
1,820 1,840 181.00 164.00 150.00 140.00 140.00
1,840 1,860 185.53 167.53 153.53 141.53 141.53
1,860 1,880 190.06 171.06 157.06 143.06 143.06
1,880 1,900 194.59 174.59 160.59 146.59 144.59
1,900 1,920 199.12 178.12 164.12 150.12 146.12
1,920 1,940 203.65 182.65 167.65 153.65 147.65
1,940 1,960 208.18 187.18 171.18 157.18 149.18
1,960 1,980 212.71 191.71 174.71 160.71 150.71
1,980 2,000 217.24 196.24 178.24 164.24 152.24
2,000 2,020 221.77 200.77 181.77 167.77 153.77
2,020 2,040 226.30 205.30 185.30 171.30 157.30
2,040 2,060 230.83 209.83 188.83 174.83 160.83
2,060 2,080 235.36 214.36 192.36 178.36 164.36
2,080 2,100 239.89 218.89 196.89 181.89 167.89
2,100 2,120 244.42 223.42 201.42 185.42 171.42
2,120 2,140 248.95 227.95 205.95 188.95 174.95
2,140 2,160 253.48 232.48 210.48 192.48 178.48
2,160 2,180 258.01 237.01 215.01 196.01 182.01
2,180 2,200 262.54 241.54 219.54 199.54 185.54
2,200 2,220 267.07 246.07 224.07 203.07 189.07
2,220 2,240 271.60 250.60 228.60 207.60 192.60
2,240 2,260 276.13 255.13 233.13 212.13 196.13
2,260 2,280 280.66 259.66 237.66 216.66 199.66
2,280 2,300 285.19 264.19 242.19 221.19 203.19
2,300 2,320 289.72 268.72 246.72 225.72 206.72
2,320 2,340 294.25 273.25 251.25 230.25 210.25
2,340 2,360 298.78 277.78 255.78 234.78 213.78
2,360 2,380 303.31 282.31 260.31 239.31 218.31
2,380 2,400 307.84 286.84 264.84 243.84 222.84
2,400 2,420 312.37 291.37 269.37 248.37 227.37
2,420 2,440 316.90 295.90 273.90 252.90 231.90
2,440 2,460 321.43 300.43 278.43 257.43 236.43
2,460 2,480 325.96 304.96 282.96 261.96 240.96
2,480 2,500 330.49 309.49 287.49 266.49 245.49
2,500 2,520 335.02 314.02 292.02 271.02 250.02
2,520 2,540 339.55 318.55 296.55 275.55 254.55
2,540 2,560 344.08 323.08 301.08 280.08 259.08
2,560 2,580 348.61 327.61 305.61 284.61 263.61
2,580 2,600 353.14 332.14 310.14 289.14 268.14
2,600 2,620 357.67 336.67 314.67 293.67 272.67
2,620 2,640 362.20 341.20 319.20 298.20 277.20
2,640 2,660 366.73 345.73 323.73 302.73 281.73
2,660 2,680 371.26 350.26 328.26 307.26 286.26
----------------------------------------------
$2,680 and over Do not use this table. See page 49 for
instructions.
---------------------------------------------------------------
SINGLE Persons--SEMIMONTHLY Payroll Period
(For Wages Paid Through December 2009)
----------------------------------------------------------------------
And the wages And the number of withholding allowances claimed is--
are--
----------------------------------------------------------------------
At But
least less 0 1 2 3 4 5
than ------------------------------------------------------
The amount of income, social security, and Medicare
taxes to be withheld is--
----------------------------------------------------------------------
$0 $115 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
115 120 $8.99 $8.99 $8.99 $8.99 $8.99 $8.99
120 125 9.37 9.37 9.37 9.37 9.37 9.37
125 130 9.75 9.75 9.75 9.75 9.75 9.75
130 135 10.14 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90 10.90
145 150 11.28 11.28 11.28 11.28 11.28 11.28
150 155 11.67 11.67 11.67 11.67 11.67 11.67
155 160 12.05 12.05 12.05 12.05 12.05 12.05
160 165 12.43 12.43 12.43 12.43 12.43 12.43
165 170 12.81 12.81 12.81 12.81 12.81 12.81
170 175 13.20 13.20 13.20 13.20 13.20 13.20
175 180 13.58 13.58 13.58 13.58 13.58 13.58
180 185 13.96 13.96 13.96 13.96 13.96 13.96
185 190 14.34 14.34 14.34 14.34 14.34 14.34
190 195 14.73 14.73 14.73 14.73 14.73 14.73
195 200 15.11 15.11 15.11 15.11 15.11 15.11
200 205 15.49 15.49 15.49 15.49 15.49 15.49
205 210 15.87 15.87 15.87 15.87 15.87 15.87
210 215 16.26 16.26 16.26 16.26 16.26 16.26
215 220 16.64 16.64 16.64 16.64 16.64 16.64
220 225 17.02 17.02 17.02 17.02 17.02 17.02
225 230 17.40 17.40 17.40 17.40 17.40 17.40
230 235 17.79 17.79 17.79 17.79 17.79 17.79
235 240 18.17 18.17 18.17 18.17 18.17 18.17
240 245 18.55 18.55 18.55 18.55 18.55 18.55
245 250 18.93 18.93 18.93 18.93 18.93 18.93
250 260 19.51 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57 22.57
300 310 24.33 23.33 23.33 23.33 23.33 23.33
310 320 26.10 24.10 24.10 24.10 24.10 24.10
320 330 27.86 24.86 24.86 24.86 24.86 24.86
330 340 29.63 25.63 25.63 25.63 25.63 25.63
340 350 31.39 26.39 26.39 26.39 26.39 26.39
350 360 33.16 27.16 27.16 27.16 27.16 27.16
360 370 34.92 27.92 27.92 27.92 27.92 27.92
370 380 36.69 28.69 28.69 28.69 28.69 28.69
380 390 38.45 29.45 29.45 29.45 29.45 29.45
390 400 40.22 30.22 30.22 30.22 30.22 30.22
400 410 41.98 30.98 30.98 30.98 30.98 30.98
410 420 43.75 31.75 31.75 31.75 31.75 31.75
420 430 45.51 32.51 32.51 32.51 32.51 32.51
430 440 47.28 33.28 33.28 33.28 33.28 33.28
440 450 49.04 34.04 34.04 34.04 34.04 34.04
450 460 51.81 34.81 34.81 34.81 34.81 34.81
460 470 53.57 36.57 35.57 35.57 35.57 35.57
470 480 56.34 38.34 36.34 36.34 36.34 36.34
480 490 58.10 40.10 37.10 37.10 37.10 37.10
490 500 60.87 41.87 37.87 37.87 37.87 37.87
500 520 64.02 45.02 39.02 39.02 39.02 39.02
520 540 68.55 48.55 40.55 40.55 40.55 40.55
540 560 73.08 52.08 42.08 42.08 42.08 42.08
560 580 77.61 55.61 43.61 43.61 43.61 43.61
580 600 82.14 59.14 45.14 45.14 45.14 45.14
600 620 86.67 63.67 47.67 46.67 46.67 46.67
620 640 91.20 68.20 51.20 48.20 48.20 48.20
640 660 95.73 72.73 54.73 49.73 49.73 49.73
660 680 100.26 77.26 58.26 51.26 51.26 51.26
680 700 104.79 81.79 61.79 52.79 52.79 52.79
700 720 109.32 86.32 65.32 54.32 54.32 54.32
720 740 113.85 90.85 68.85 55.85 55.85 55.85
740 760 118.38 95.38 72.38 57.38 57.38 57.38
760 780 122.91 99.91 76.91 59.91 58.91 58.91
780 800 127.44 104.44 81.44 63.44 60.44 60.44
800 820 131.97 108.97 85.97 66.97 61.97 61.97
820 840 136.50 113.50 90.50 70.50 63.50 63.50
840 860 141.03 118.03 95.03 74.03 65.03 65.03
860 880 145.56 122.56 99.56 77.56 66.56 66.56
880 900 150.09 127.09 104.09 81.09 68.09 68.09
900 920 154.62 131.62 108.62 85.62 69.62 69.62
920 940 159.15 136.15 113.15 90.15 73.15 71.15
940 960 163.68 140.68 117.68 94.68 76.68 72.68
960 980 168.21 145.21 122.21 99.21 80.21 74.21
980 1,000 172.74 149.74 126.74 103.74 83.74 75.74
1,000 1,020 177.27 154.27 131.27 108.27 87.27 77.27
1,020 1,040 181.80 158.80 135.80 112.80 90.80 78.80
1,040 1,060 186.33 163.33 140.33 117.33 95.33 80.33
1,060 1,080 190.86 167.86 144.86 121.86 99.86 82.86
1,080 1,100 195.39 172.39 149.39 126.39 104.39 86.39
1,100 1,120 199.92 176.92 153.92 130.92 108.92 89.92
1,120 1,140 204.45 181.45 158.45 135.45 113.45 93.45
1,140 1,160 208.98 185.98 162.98 139.98 117.98 96.98
1,160 1,180 213.51 190.51 167.51 144.51 122.51 100.51
1,180 1,200 218.04 195.04 172.04 149.04 127.04 104.04
1,200 1,220 222.57 199.57 176.57 153.57 131.57 108.57
1,220 1,240 227.10 204.10 181.10 158.10 136.10 113.10
1,240 1,260 231.63 208.63 185.63 162.63 140.63 117.63
1,260 1,280 236.16 213.16 190.16 167.16 145.16 122.16
1,280 1,300 240.69 217.69 194.69 171.69 149.69 126.69
1,300 1,320 245.22 222.22 199.22 176.22 154.22 131.22
1,320 1,340 249.75 226.75 203.75 180.75 158.75 135.75
1,340 1,360 254.28 231.28 208.28 185.28 163.28 140.28
1,360 1,380 258.81 235.81 212.81 189.81 167.81 144.81
1,380 1,400 263.34 240.34 217.34 194.34 172.34 149.34
1,400 1,420 267.87 244.87 221.87 198.87 176.87 153.87
1,420 1,440 272.40 249.40 226.40 203.40 181.40 158.40
1,440 1,460 276.93 253.93 230.93 207.93 185.93 162.93
1,460 1,480 281.46 258.46 235.46 212.46 190.46 167.46
1,480 1,500 285.99 262.99 239.99 216.99 194.99 171.99
1,500 1,520 290.52 267.52 244.52 221.52 199.52 176.52
1,520 1,540 297.05 272.05 249.05 226.05 204.05 181.05
1,540 1,560 303.58 276.58 253.58 230.58 208.58 185.58
1,560 1,580 310.11 281.11 258.11 235.11 213.11 190.11
1,580 1,600 316.64 285.64 262.64 239.64 217.64 194.64
1,600 1,620 323.17 290.17 267.17 244.17 222.17 199.17
1,620 1,640 329.70 294.70 271.70 248.70 226.70 203.70
1,640 1,660 336.23 299.23 276.23 253.23 231.23 208.23
1,660 1,680 342.76 304.76 280.76 257.76 235.76 212.76
1,680 1,700 349.29 311.29 285.29 262.29 240.29 217.29
1,700 1,720 355.82 317.82 289.82 266.82 244.82 221.82
1,720 1,740 362.35 324.35 294.35 271.35 249.35 226.35
1,740 1,760 368.88 330.88 298.88 275.88 253.88 230.88
1,760 1,780 375.41 337.41 303.41 280.41 258.41 235.41
1,780 1,800 381.94 343.94 307.94 284.94 262.94 239.94
1,800 1,820 388.47 350.47 312.47 289.47 267.47 244.47
1,820 1,840 395.00 357.00 319.00 294.00 272.00 249.00
1,840 1,860 401.53 363.53 325.53 298.53 276.53 253.53
1,860 1,880 408.06 370.06 332.06 303.06 281.06 258.06
1,880 1,900 414.59 376.59 338.59 307.59 285.59 262.59
1,900 1,920 421.12 383.12 345.12 312.12 290.12 267.12
1,920 1,940 427.65 389.65 351.65 316.65 294.65 271.65
1,940 1,960 434.18 396.18 358.18 321.18 299.18 276.18
1,960 1,980 440.71 402.71 364.71 326.71 303.71 280.71
1,980 2,000 447.24 409.24 371.24 333.24 308.24 285.24
2,000 2,020 453.77 415.77 377.77 339.77 312.77 289.77
2,020 2,040 460.30 422.30 384.30 346.30 317.30 294.30
2,040 2,060 466.83 428.83 390.83 352.83 321.83 298.83
2,060 2,080 473.36 435.36 397.36 359.36 326.36 303.36
2,080 2,100 479.89 441.89 403.89 365.89 330.89 307.89
2,100 2,120 486.42 448.42 410.42 372.42 335.42 312.42
2,120 2,140 492.95 454.95 416.95 378.95 340.95 316.95
----------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------
And the wages And the number of withholding allowances
are-- claimed is--
---------------------------------------------------------------
At But
least less 6 7 8 9 10
than -----------------------------------------------
The amount of income, social security, and
Medicare taxes to be withheld is--
---------------------------------------------------------------
$0 $115 7.65% 7.65% 7.65% 7.65% 7.65%
115 120 $8.99 $8.99 $8.99 $8.99 $8.99
120 125 9.37 9.37 9.37 9.37 9.37
125 130 9.75 9.75 9.75 9.75 9.75
130 135 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90
145 150 11.28 11.28 11.28 11.28 11.28
150 155 11.67 11.67 11.67 11.67 11.67
155 160 12.05 12.05 12.05 12.05 12.05
160 165 12.43 12.43 12.43 12.43 12.43
165 170 12.81 12.81 12.81 12.81 12.81
170 175 13.20 13.20 13.20 13.20 13.20
175 180 13.58 13.58 13.58 13.58 13.58
180 185 13.96 13.96 13.96 13.96 13.96
185 190 14.34 14.34 14.34 14.34 14.34
190 195 14.73 14.73 14.73 14.73 14.73
195 200 15.11 15.11 15.11 15.11 15.11
200 205 15.49 15.49 15.49 15.49 15.49
205 210 15.87 15.87 15.87 15.87 15.87
210 215 16.26 16.26 16.26 16.26 16.26
215 220 16.64 16.64 16.64 16.64 16.64
220 225 17.02 17.02 17.02 17.02 17.02
225 230 17.40 17.40 17.40 17.40 17.40
230 235 17.79 17.79 17.79 17.79 17.79
235 240 18.17 18.17 18.17 18.17 18.17
240 245 18.55 18.55 18.55 18.55 18.55
245 250 18.93 18.93 18.93 18.93 18.93
250 260 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87
500 520 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14
600 620 46.67 46.67 46.67 46.67 46.67
620 640 48.20 48.20 48.20 48.20 48.20
640 660 49.73 49.73 49.73 49.73 49.73
660 680 51.26 51.26 51.26 51.26 51.26
680 700 52.79 52.79 52.79 52.79 52.79
700 720 54.32 54.32 54.32 54.32 54.32
720 740 55.85 55.85 55.85 55.85 55.85
740 760 57.38 57.38 57.38 57.38 57.38
760 780 58.91 58.91 58.91 58.91 58.91
780 800 60.44 60.44 60.44 60.44 60.44
800 820 61.97 61.97 61.97 61.97 61.97
820 840 63.50 63.50 63.50 63.50 63.50
840 860 65.03 65.03 65.03 65.03 65.03
860 880 66.56 66.56 66.56 66.56 66.56
880 900 68.09 68.09 68.09 68.09 68.09
900 920 69.62 69.62 69.62 69.62 69.62
920 940 71.15 71.15 71.15 71.15 71.15
940 960 72.68 72.68 72.68 72.68 72.68
960 980 74.21 74.21 74.21 74.21 74.21
980 1,000 75.74 75.74 75.74 75.74 75.74
1,000 1,020 77.27 77.27 77.27 77.27 77.27
1,020 1,040 78.80 78.80 78.80 78.80 78.80
1,040 1,060 80.33 80.33 80.33 80.33 80.33
1,060 1,080 81.86 81.86 81.86 81.86 81.86
1,080 1,100 83.39 83.39 83.39 83.39 83.39
1,100 1,120 84.92 84.92 84.92 84.92 84.92
1,120 1,140 86.45 86.45 86.45 86.45 86.45
1,140 1,160 87.98 87.98 87.98 87.98 87.98
1,160 1,180 89.51 89.51 89.51 89.51 89.51
1,180 1,200 91.04 91.04 91.04 91.04 91.04
1,200 1,220 92.57 92.57 92.57 92.57 92.57
1,220 1,240 96.10 94.10 94.10 94.10 94.10
1,240 1,260 99.63 95.63 95.63 95.63 95.63
1,260 1,280 103.16 97.16 97.16 97.16 97.16
1,280 1,300 106.69 98.69 98.69 98.69 98.69
1,300 1,320 110.22 100.22 100.22 100.22 100.22
1,320 1,340 113.75 101.75 101.75 101.75 101.75
1,340 1,360 117.28 103.28 103.28 103.28 103.28
1,360 1,380 121.81 105.81 104.81 104.81 104.81
1,380 1,400 126.34 109.34 106.34 106.34 106.34
1,400 1,420 130.87 112.87 107.87 107.87 107.87
1,420 1,440 135.40 116.40 109.40 109.40 109.40
1,440 1,460 139.93 119.93 110.93 110.93 110.93
1,460 1,480 144.46 123.46 112.46 112.46 112.46
1,480 1,500 148.99 126.99 113.99 113.99 113.99
1,500 1,520 153.52 130.52 115.52 115.52 115.52
1,520 1,540 158.05 135.05 118.05 117.05 117.05
1,540 1,560 162.58 139.58 121.58 118.58 118.58
1,560 1,580 167.11 144.11 125.11 120.11 120.11
1,580 1,600 171.64 148.64 128.64 121.64 121.64
1,600 1,620 176.17 153.17 132.17 123.17 123.17
1,620 1,640 180.70 157.70 135.70 124.70 124.70
1,640 1,660 185.23 162.23 139.23 126.23 126.23
1,660 1,680 189.76 166.76 143.76 127.76 127.76
1,680 1,700 194.29 171.29 148.29 131.29 129.29
1,700 1,720 198.82 175.82 152.82 134.82 130.82
1,720 1,740 203.35 180.35 157.35 138.35 132.35
1,740 1,760 207.88 184.88 161.88 141.88 133.88
1,760 1,780 212.41 189.41 166.41 145.41 135.41
1,780 1,800 216.94 193.94 170.94 148.94 136.94
1,800 1,820 221.47 198.47 175.47 153.47 138.47
1,820 1,840 226.00 203.00 180.00 158.00 141.00
1,840 1,860 230.53 207.53 184.53 162.53 144.53
1,860 1,880 235.06 212.06 189.06 167.06 148.06
1,880 1,900 239.59 216.59 193.59 171.59 151.59
1,900 1,920 244.12 221.12 198.12 176.12 155.12
1,920 1,940 248.65 225.65 202.65 180.65 158.65
1,940 1,960 253.18 230.18 207.18 185.18 162.18
1,960 1,980 257.71 234.71 211.71 189.71 166.71
1,980 2,000 262.24 239.24 216.24 194.24 171.24
2,000 2,020 266.77 243.77 220.77 198.77 175.77
2,020 2,040 271.30 248.30 225.30 203.30 180.30
2,040 2,060 275.83 252.83 229.83 207.83 184.83
2,060 2,080 280.36 257.36 234.36 212.36 189.36
2,080 2,100 284.89 261.89 238.89 216.89 193.89
2,100 2,120 289.42 266.42 243.42 221.42 198.42
2,120 2,140 293.95 270.95 247.95 225.95 202.95
----------------------------------------------
$2,140 and over Do not use this table. See page 49 for
instructions.
---------------------------------------------------------------
MARRIED Persons--SEMIMONTHLY Payroll Period
(For Wages Paid Through December 2009)
----------------------------------------------------------------------
And the wages And the number of withholding allowances claimed is--
are--
----------------------------------------------------------------------
At But
least less 0 1 2 3 4 5
than ------------------------------------------------------
The amount of income, social security, and Medicare
taxes to be withheld is--
----------------------------------------------------------------------
$0 $270 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
270 280 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04
280 290 21.80 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87 37.87
500 520 39.02 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14 45.14
600 620 46.67 46.67 46.67 46.67 46.67 46.67
620 640 48.20 48.20 48.20 48.20 48.20 48.20
640 660 49.73 49.73 49.73 49.73 49.73 49.73
660 680 52.26 51.26 51.26 51.26 51.26 51.26
680 700 55.79 52.79 52.79 52.79 52.79 52.79
700 720 59.32 54.32 54.32 54.32 54.32 54.32
720 740 62.85 55.85 55.85 55.85 55.85 55.85
740 760 66.38 57.38 57.38 57.38 57.38 57.38
760 780 69.91 58.91 58.91 58.91 58.91 58.91
780 800 73.44 60.44 60.44 60.44 60.44 60.44
800 820 76.97 61.97 61.97 61.97 61.97 61.97
820 840 80.50 65.50 63.50 63.50 63.50 63.50
840 860 84.03 69.03 65.03 65.03 65.03 65.03
860 880 87.56 72.56 66.56 66.56 66.56 66.56
880 900 91.09 76.09 68.09 68.09 68.09 68.09
900 920 94.62 79.62 69.62 69.62 69.62 69.62
920 940 98.15 83.15 71.15 71.15 71.15 71.15
940 960 101.68 86.68 72.68 72.68 72.68 72.68
960 980 105.21 90.21 75.21 74.21 74.21 74.21
980 1,000 108.74 93.74 78.74 75.74 75.74 75.74
1,000 1,020 112.27 97.27 82.27 77.27 77.27 77.27
1,020 1,040 116.80 100.80 85.80 78.80 78.80 78.80
1,040 1,060 121.33 104.33 89.33 80.33 80.33 80.33
1,060 1,080 125.86 107.86 92.86 81.86 81.86 81.86
1,080 1,100 130.39 111.39 96.39 83.39 83.39 83.39
1,100 1,120 134.92 114.92 99.92 84.92 84.92 84.92
1,120 1,140 139.45 118.45 103.45 88.45 86.45 86.45
1,140 1,160 143.98 121.98 106.98 91.98 87.98 87.98
1,160 1,180 148.51 125.51 110.51 95.51 89.51 89.51
1,180 1,200 153.04 130.04 114.04 99.04 91.04 91.04
1,200 1,220 157.57 134.57 117.57 102.57 92.57 92.57
1,220 1,240 162.10 139.10 121.10 106.10 94.10 94.10
1,240 1,260 166.63 143.63 124.63 109.63 95.63 95.63
1,260 1,280 171.16 148.16 128.16 113.16 98.16 97.16
1,280 1,300 175.69 152.69 131.69 116.69 101.69 98.69
1,300 1,320 180.22 157.22 135.22 120.22 105.22 100.22
1,320 1,340 184.75 161.75 138.75 123.75 108.75 101.75
1,340 1,360 189.28 166.28 143.28 127.28 112.28 103.28
1,360 1,380 193.81 170.81 147.81 130.81 115.81 104.81
1,380 1,400 198.34 175.34 152.34 134.34 119.34 106.34
1,400 1,420 202.87 179.87 156.87 137.87 122.87 107.87
1,420 1,440 207.40 184.40 161.40 141.40 126.40 110.40
1,440 1,460 211.93 188.93 165.93 144.93 129.93 113.93
1,460 1,480 216.46 193.46 170.46 148.46 133.46 117.46
1,480 1,500 220.99 197.99 174.99 152.99 136.99 120.99
1,500 1,520 225.52 202.52 179.52 157.52 140.52 124.52
1,520 1,540 230.05 207.05 184.05 162.05 144.05 128.05
1,540 1,560 234.58 211.58 188.58 166.58 147.58 131.58
1,560 1,580 239.11 216.11 193.11 171.11 151.11 135.11
1,580 1,600 243.64 220.64 197.64 175.64 154.64 138.64
1,600 1,620 248.17 225.17 202.17 180.17 158.17 142.17
1,620 1,640 252.70 229.70 206.70 184.70 161.70 145.70
1,640 1,660 257.23 234.23 211.23 189.23 166.23 149.23
1,660 1,680 261.76 238.76 215.76 193.76 170.76 152.76
1,680 1,700 266.29 243.29 220.29 198.29 175.29 156.29
1,700 1,720 270.82 247.82 224.82 202.82 179.82 159.82
1,720 1,740 275.35 252.35 229.35 207.35 184.35 163.35
1,740 1,760 279.88 256.88 233.88 211.88 188.88 166.88
1,760 1,780 284.41 261.41 238.41 216.41 193.41 170.41
1,780 1,800 288.94 265.94 242.94 220.94 197.94 174.94
1,800 1,820 293.47 270.47 247.47 225.47 202.47 179.47
1,820 1,840 298.00 275.00 252.00 230.00 207.00 184.00
1,840 1,860 302.53 279.53 256.53 234.53 211.53 188.53
1,860 1,880 307.06 284.06 261.06 239.06 216.06 193.06
1,880 1,900 311.59 288.59 265.59 243.59 220.59 197.59
1,900 1,920 316.12 293.12 270.12 248.12 225.12 202.12
1,920 1,940 320.65 297.65 274.65 252.65 229.65 206.65
1,940 1,960 325.18 302.18 279.18 257.18 234.18 211.18
1,960 1,980 329.71 306.71 283.71 261.71 238.71 215.71
1,980 2,000 334.24 311.24 288.24 266.24 243.24 220.24
2,000 2,020 338.77 315.77 292.77 270.77 247.77 224.77
2,020 2,040 343.30 320.30 297.30 275.30 252.30 229.30
2,040 2,060 347.83 324.83 301.83 279.83 256.83 233.83
2,060 2,080 352.36 329.36 306.36 284.36 261.36 238.36
2,080 2,100 356.89 333.89 310.89 288.89 265.89 242.89
2,100 2,120 361.42 338.42 315.42 293.42 270.42 247.42
2,120 2,140 365.95 342.95 319.95 297.95 274.95 251.95
2,140 2,160 370.48 347.48 324.48 302.48 279.48 256.48
2,160 2,180 375.01 352.01 329.01 307.01 284.01 261.01
2,180 2,200 379.54 356.54 333.54 311.54 288.54 265.54
2,200 2,220 384.07 361.07 338.07 316.07 293.07 270.07
2,220 2,240 388.60 365.60 342.60 320.60 297.60 274.60
2,240 2,260 393.13 370.13 347.13 325.13 302.13 279.13
2,260 2,280 397.66 374.66 351.66 329.66 306.66 283.66
2,280 2,300 402.19 379.19 356.19 334.19 311.19 288.19
2,300 2,320 406.72 383.72 360.72 338.72 315.72 292.72
2,320 2,340 411.25 388.25 365.25 343.25 320.25 297.25
2,340 2,360 415.78 392.78 369.78 347.78 324.78 301.78
2,360 2,380 420.31 397.31 374.31 352.31 329.31 306.31
2,380 2,400 424.84 401.84 378.84 356.84 333.84 310.84
2,400 2,420 429.37 406.37 383.37 361.37 338.37 315.37
2,420 2,440 433.90 410.90 387.90 365.90 342.90 319.90
2,440 2,460 438.43 415.43 392.43 370.43 347.43 324.43
2,460 2,480 442.96 419.96 396.96 374.96 351.96 328.96
2,480 2,500 447.49 424.49 401.49 379.49 356.49 333.49
2,500 2,520 452.02 429.02 406.02 384.02 361.02 338.02
2,520 2,540 456.55 433.55 410.55 388.55 365.55 342.55
2,540 2,560 461.08 438.08 415.08 393.08 370.08 347.08
2,560 2,580 465.61 442.61 419.61 397.61 374.61 351.61
2,580 2,600 470.14 447.14 424.14 402.14 379.14 356.14
2,600 2,620 474.67 451.67 428.67 406.67 383.67 360.67
2,620 2,640 479.20 456.20 433.20 411.20 388.20 365.20
2,640 2,660 483.73 460.73 437.73 415.73 392.73 369.73
2,660 2,680 488.26 465.26 442.26 420.26 397.26 374.26
2,680 2,700 492.79 469.79 446.79 424.79 401.79 378.79
2,700 2,720 497.32 474.32 451.32 429.32 406.32 383.32
----------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------
And the wages And the number of withholding allowances
are-- claimed is--
---------------------------------------------------------------
At But
least less 6 7 8 9 10
than -----------------------------------------------
The amount of income, social security, and
Medicare taxes to be withheld is--
---------------------------------------------------------------
$0 $270 7.65% 7.65% 7.65% 7.65% 7.65%
270 280 $21.04 $21.04 $21.04 $21.04 $21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63
340 350 26.39 26.39 26.39 26.39 26.39
350 360 27.16 27.16 27.16 27.16 27.16
360 370 27.92 27.92 27.92 27.92 27.92
370 380 28.69 28.69 28.69 28.69 28.69
380 390 29.45 29.45 29.45 29.45 29.45
390 400 30.22 30.22 30.22 30.22 30.22
400 410 30.98 30.98 30.98 30.98 30.98
410 420 31.75 31.75 31.75 31.75 31.75
420 430 32.51 32.51 32.51 32.51 32.51
430 440 33.28 33.28 33.28 33.28 33.28
440 450 34.04 34.04 34.04 34.04 34.04
450 460 34.81 34.81 34.81 34.81 34.81
460 470 35.57 35.57 35.57 35.57 35.57
470 480 36.34 36.34 36.34 36.34 36.34
480 490 37.10 37.10 37.10 37.10 37.10
490 500 37.87 37.87 37.87 37.87 37.87
500 520 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14
600 620 46.67 46.67 46.67 46.67 46.67
620 640 48.20 48.20 48.20 48.20 48.20
640 660 49.73 49.73 49.73 49.73 49.73
660 680 51.26 51.26 51.26 51.26 51.26
680 700 52.79 52.79 52.79 52.79 52.79
700 720 54.32 54.32 54.32 54.32 54.32
720 740 55.85 55.85 55.85 55.85 55.85
740 760 57.38 57.38 57.38 57.38 57.38
760 780 58.91 58.91 58.91 58.91 58.91
780 800 60.44 60.44 60.44 60.44 60.44
800 820 61.97 61.97 61.97 61.97 61.97
820 840 63.50 63.50 63.50 63.50 63.50
840 860 65.03 65.03 65.03 65.03 65.03
860 880 66.56 66.56 66.56 66.56 66.56
880 900 68.09 68.09 68.09 68.09 68.09
900 920 69.62 69.62 69.62 69.62 69.62
920 940 71.15 71.15 71.15 71.15 71.15
940 960 72.68 72.68 72.68 72.68 72.68
960 980 74.21 74.21 74.21 74.21 74.21
980 1,000 75.74 75.74 75.74 75.74 75.74
1,000 1,020 77.27 77.27 77.27 77.27 77.27
1,020 1,040 78.80 78.80 78.80 78.80 78.80
1,040 1,060 80.33 80.33 80.33 80.33 80.33
1,060 1,080 81.86 81.86 81.86 81.86 81.86
1,080 1,100 83.39 83.39 83.39 83.39 83.39
1,100 1,120 84.92 84.92 84.92 84.92 84.92
1,120 1,140 86.45 86.45 86.45 86.45 86.45
1,140 1,160 87.98 87.98 87.98 87.98 87.98
1,160 1,180 89.51 89.51 89.51 89.51 89.51
1,180 1,200 91.04 91.04 91.04 91.04 91.04
1,200 1,220 92.57 92.57 92.57 92.57 92.57
1,220 1,240 94.10 94.10 94.10 94.10 94.10
1,240 1,260 95.63 95.63 95.63 95.63 95.63
1,260 1,280 97.16 97.16 97.16 97.16 97.16
1,280 1,300 98.69 98.69 98.69 98.69 98.69
1,300 1,320 100.22 100.22 100.22 100.22 100.22
1,320 1,340 101.75 101.75 101.75 101.75 101.75
1,340 1,360 103.28 103.28 103.28 103.28 103.28
1,360 1,380 104.81 104.81 104.81 104.81 104.81
1,380 1,400 106.34 106.34 106.34 106.34 106.34
1,400 1,420 107.87 107.87 107.87 107.87 107.87
1,420 1,440 109.40 109.40 109.40 109.40 109.40
1,440 1,460 110.93 110.93 110.93 110.93 110.93
1,460 1,480 112.46 112.46 112.46 112.46 112.46
1,480 1,500 113.99 113.99 113.99 113.99 113.99
1,500 1,520 115.52 115.52 115.52 115.52 115.52
1,520 1,540 117.05 117.05 117.05 117.05 117.05
1,540 1,560 118.58 118.58 118.58 118.58 118.58
1,560 1,580 120.11 120.11 120.11 120.11 120.11
1,580 1,600 123.64 121.64 121.64 121.64 121.64
1,600 1,620 127.17 123.17 123.17 123.17 123.17
1,620 1,640 130.70 124.70 124.70 124.70 124.70
1,640 1,660 134.23 126.23 126.23 126.23 126.23
1,660 1,680 137.76 127.76 127.76 127.76 127.76
1,680 1,700 141.29 129.29 129.29 129.29 129.29
1,700 1,720 144.82 130.82 130.82 130.82 130.82
1,720 1,740 148.35 133.35 132.35 132.35 132.35
1,740 1,760 151.88 136.88 133.88 133.88 133.88
1,760 1,780 155.41 140.41 135.41 135.41 135.41
1,780 1,800 158.94 143.94 136.94 136.94 136.94
1,800 1,820 162.47 147.47 138.47 138.47 138.47
1,820 1,840 166.00 151.00 140.00 140.00 140.00
1,840 1,860 169.53 154.53 141.53 141.53 141.53
1,860 1,880 173.06 158.06 143.06 143.06 143.06
1,880 1,900 176.59 161.59 146.59 144.59 144.59
1,900 1,920 180.12 165.12 150.12 146.12 146.12
1,920 1,940 183.65 168.65 153.65 147.65 147.65
1,940 1,960 188.18 172.18 157.18 149.18 149.18
1,960 1,980 192.71 175.71 160.71 150.71 150.71
1,980 2,000 197.24 179.24 164.24 152.24 152.24
2,000 2,020 201.77 182.77 167.77 153.77 153.77
2,020 2,040 206.30 186.30 171.30 156.30 155.30
2,040 2,060 210.83 189.83 174.83 159.83 156.83
2,060 2,080 215.36 193.36 178.36 163.36 158.36
2,080 2,100 219.89 196.89 181.89 166.89 159.89
2,100 2,120 224.42 201.42 185.42 170.42 161.42
2,120 2,140 228.95 205.95 188.95 173.95 162.95
2,140 2,160 233.48 210.48 192.48 177.48 164.48
2,160 2,180 238.01 215.01 196.01 181.01 166.01
2,180 2,200 242.54 219.54 199.54 184.54 168.54
2,200 2,220 247.07 224.07 203.07 188.07 172.07
2,220 2,240 251.60 228.60 206.60 191.60 175.60
2,240 2,260 256.13 233.13 210.13 195.13 179.13
2,260 2,280 260.66 237.66 214.66 198.66 182.66
2,280 2,300 265.19 242.19 219.19 202.19 186.19
2,300 2,320 269.72 246.72 223.72 205.72 189.72
2,320 2,340 274.25 251.25 228.25 209.25 193.25
2,340 2,360 278.78 255.78 232.78 212.78 196.78
2,360 2,380 283.31 260.31 237.31 216.31 200.31
2,380 2,400 287.84 264.84 241.84 219.84 203.84
2,400 2,420 292.37 269.37 246.37 224.37 207.37
2,420 2,440 296.90 273.90 250.90 228.90 210.90
2,440 2,460 301.43 278.43 255.43 233.43 214.43
2,460 2,480 305.96 282.96 259.96 237.96 217.96
2,480 2,500 310.49 287.49 264.49 242.49 221.49
2,500 2,520 315.02 292.02 269.02 247.02 225.02
2,520 2,540 319.55 296.55 273.55 251.55 228.55
2,540 2,560 324.08 301.08 278.08 256.08 233.08
2,560 2,580 328.61 305.61 282.61 260.61 237.61
2,580 2,600 333.14 310.14 287.14 265.14 242.14
2,600 2,620 337.67 314.67 291.67 269.67 246.67
2,620 2,640 342.20 319.20 296.20 274.20 251.20
2,640 2,660 346.73 323.73 300.73 278.73 255.73
2,660 2,680 351.26 328.26 305.26 283.26 260.26
2,680 2,700 355.79 332.79 309.79 287.79 264.79
2,700 2,720 360.32 337.32 314.32 292.32 269.32
----------------------------------------------
$2,720 and over Do not use this table. See page 49 for
instructions.
---------------------------------------------------------------
SINGLE Persons--MONTHLY Payroll Period
(For Wages Paid Through December 2009)
----------------------------------------------------------------------
And the wages And the number of withholding allowances claimed is--
are--
----------------------------------------------------------------------
At But
least less 0 1 2 3 4 5
than ------------------------------------------------------
The amount of income, social security, and Medicare
taxes to be withheld is--
----------------------------------------------------------------------
$0 $220 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
220 230 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21
230 240 17.98 17.98 17.98 17.98 17.98 17.98
240 250 18.74 18.74 18.74 18.74 18.74 18.74
250 260 19.51 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57 22.57
300 320 23.72 23.72 23.72 23.72 23.72 23.72
320 340 25.25 25.25 25.25 25.25 25.25 25.25
340 360 26.78 26.78 26.78 26.78 26.78 26.78
360 380 28.31 28.31 28.31 28.31 28.31 28.31
380 400 29.84 29.84 29.84 29.84 29.84 29.84
400 420 31.37 31.37 31.37 31.37 31.37 31.37
420 440 32.90 32.90 32.90 32.90 32.90 32.90
440 460 34.43 34.43 34.43 34.43 34.43 34.43
460 480 35.96 35.96 35.96 35.96 35.96 35.96
480 500 37.49 37.49 37.49 37.49 37.49 37.49
500 520 39.02 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14 45.14
600 640 49.43 47.43 47.43 47.43 47.43 47.43
640 680 56.49 50.49 50.49 50.49 50.49 50.49
680 720 63.55 53.55 53.55 53.55 53.55 53.55
720 760 70.61 56.61 56.61 56.61 56.61 56.61
760 800 77.67 59.67 59.67 59.67 59.67 59.67
800 840 84.73 62.73 62.73 62.73 62.73 62.73
840 880 91.79 65.79 65.79 65.79 65.79 65.79
880 920 100.85 68.85 68.85 68.85 68.85 68.85
920 960 109.91 75.91 71.91 71.91 71.91 71.91
960 1,000 118.97 82.97 74.97 74.97 74.97 74.97
1,000 1,040 128.03 90.03 78.03 78.03 78.03 78.03
1,040 1,080 137.09 97.09 81.09 81.09 81.09 81.09
1,080 1,120 146.15 104.15 84.15 84.15 84.15 84.15
1,120 1,160 155.21 111.21 87.21 87.21 87.21 87.21
1,160 1,200 164.27 118.27 90.27 90.27 90.27 90.27
1,200 1,240 173.33 127.33 94.33 93.33 93.33 93.33
1,240 1,280 182.39 136.39 101.39 96.39 96.39 96.39
1,280 1,320 191.45 145.45 108.45 99.45 99.45 99.45
1,320 1,360 200.51 154.51 115.51 102.51 102.51 102.51
1,360 1,400 209.57 163.57 122.57 105.57 105.57 105.57
1,400 1,440 218.63 172.63 129.63 108.63 108.63 108.63
1,440 1,480 227.69 181.69 136.69 111.69 111.69 111.69
1,480 1,520 236.75 190.75 145.75 114.75 114.75 114.75
1,520 1,560 245.81 199.81 154.81 120.81 117.81 117.81
1,560 1,600 254.87 208.87 163.87 127.87 120.87 120.87
1,600 1,640 263.93 217.93 172.93 134.93 123.93 123.93
1,640 1,680 272.99 226.99 181.99 141.99 126.99 126.99
1,680 1,720 282.05 236.05 191.05 149.05 130.05 130.05
1,720 1,760 291.11 245.11 200.11 156.11 133.11 133.11
1,760 1,800 300.17 254.17 209.17 163.17 136.17 136.17
1,800 1,840 309.23 263.23 218.23 172.23 140.23 139.23
1,840 1,880 318.29 272.29 227.29 181.29 147.29 142.29
1,880 1,920 327.35 281.35 236.35 190.35 154.35 145.35
1,920 1,960 336.41 290.41 245.41 199.41 161.41 148.41
1,960 2,000 345.47 299.47 254.47 208.47 168.47 151.47
2,000 2,040 354.53 308.53 263.53 217.53 175.53 154.53
2,040 2,080 363.59 317.59 272.59 226.59 182.59 157.59
2,080 2,120 372.65 326.65 281.65 235.65 189.65 160.65
2,120 2,160 381.71 335.71 290.71 244.71 198.71 165.71
2,160 2,200 390.77 344.77 299.77 253.77 207.77 172.77
2,200 2,240 399.83 353.83 308.83 262.83 216.83 179.83
2,240 2,280 408.89 362.89 317.89 271.89 225.89 186.89
2,280 2,320 417.95 371.95 326.95 280.95 234.95 193.95
2,320 2,360 427.01 381.01 336.01 290.01 244.01 201.01
2,360 2,400 436.07 390.07 345.07 299.07 253.07 208.07
2,400 2,440 445.13 399.13 354.13 308.13 262.13 217.13
2,440 2,480 454.19 408.19 363.19 317.19 271.19 226.19
2,480 2,520 463.25 417.25 372.25 326.25 280.25 235.25
2,520 2,560 472.31 426.31 381.31 335.31 289.31 244.31
2,560 2,600 481.37 435.37 390.37 344.37 298.37 253.37
2,600 2,640 490.43 444.43 399.43 353.43 307.43 262.43
2,640 2,680 499.49 453.49 408.49 362.49 316.49 271.49
2,680 2,720 508.55 462.55 417.55 371.55 325.55 280.55
2,720 2,760 517.61 471.61 426.61 380.61 334.61 289.61
2,760 2,800 526.67 480.67 435.67 389.67 343.67 298.67
2,800 2,840 535.73 489.73 444.73 398.73 352.73 307.73
2,840 2,880 544.79 498.79 453.79 407.79 361.79 316.79
2,880 2,920 553.85 507.85 462.85 416.85 370.85 325.85
2,920 2,960 562.91 516.91 471.91 425.91 379.91 334.91
2,960 3,000 571.97 525.97 480.97 434.97 388.97 343.97
3,000 3,040 581.03 535.03 490.03 444.03 398.03 353.03
3,040 3,080 594.09 544.09 499.09 453.09 407.09 362.09
3,080 3,120 607.15 553.15 508.15 462.15 416.15 371.15
3,120 3,160 620.21 562.21 517.21 471.21 425.21 380.21
3,160 3,200 633.27 571.27 526.27 480.27 434.27 389.27
3,200 3,240 646.33 580.33 535.33 489.33 443.33 398.33
3,240 3,280 659.39 589.39 544.39 498.39 452.39 407.39
3,280 3,320 672.45 598.45 553.45 507.45 461.45 416.45
3,320 3,360 685.51 609.51 562.51 516.51 470.51 425.51
3,360 3,400 698.57 622.57 571.57 525.57 479.57 434.57
3,400 3,440 711.63 635.63 580.63 534.63 488.63 443.63
3,440 3,480 724.69 648.69 589.69 543.69 497.69 452.69
3,480 3,520 737.75 661.75 598.75 552.75 506.75 461.75
3,520 3,560 750.81 674.81 607.81 561.81 515.81 470.81
3,560 3,600 763.87 687.87 616.87 570.87 524.87 479.87
3,600 3,640 776.93 700.93 625.93 579.93 533.93 488.93
3,640 3,680 789.99 713.99 637.99 588.99 542.99 497.99
3,680 3,720 803.05 727.05 651.05 598.05 552.05 507.05
3,720 3,760 816.11 740.11 664.11 607.11 561.11 516.11
3,760 3,800 829.17 753.17 677.17 616.17 570.17 525.17
3,800 3,840 842.23 766.23 690.23 625.23 579.23 534.23
3,840 3,880 855.29 779.29 703.29 634.29 588.29 543.29
3,880 3,920 868.35 792.35 716.35 643.35 597.35 552.35
3,920 3,960 881.41 805.41 729.41 653.41 606.41 561.41
3,960 4,000 894.47 818.47 742.47 666.47 615.47 570.47
4,000 4,040 907.53 831.53 755.53 679.53 624.53 579.53
4,040 4,080 920.59 844.59 768.59 692.59 633.59 588.59
4,080 4,120 933.65 857.65 781.65 705.65 642.65 597.65
4,120 4,160 946.71 870.71 794.71 718.71 651.71 606.71
4,160 4,200 959.77 883.77 807.77 731.77 660.77 615.77
4,200 4,240 972.83 896.83 820.83 744.83 669.83 624.83
4,240 4,280 985.89 909.89 833.89 757.89 681.89 633.89
4,280 4,320 998.95 922.95 846.95 770.95 694.95 642.95
4,320 4,360 1,012.01 936.01 860.01 784.01 708.01 652.01
4,360 4,400 1,025.07 949.07 873.07 797.07 721.07 661.07
4,400 4,440 1,038.13 962.13 886.13 810.13 734.13 670.13
4,440 4,480 1,051.19 975.19 899.19 823.19 747.19 679.19
4,480 4,520 1,064.25 988.25 912.25 836.25 760.25 688.25
4,520 4,560 1,077.31 1,001.31 925.31 849.31 773.31 697.31
4,560 4,600 1,090.37 1,014.37 938.37 862.37 786.37 710.37
4,600 4,640 1,103.43 1,027.43 951.43 875.43 799.43 723.43
4,640 4,680 1,116.49 1,040.49 964.49 888.49 812.49 736.49
4,680 4,720 1,129.55 1,053.55 977.55 901.55 825.55 749.55
4,720 4,760 1,142.61 1,066.61 990.61 914.61 838.61 762.61
4,760 4,800 1,155.67 1,079.67 1,003.67 927.67 851.67 775.67
4,800 4,840 1,168.73 1,092.73 1,016.73 940.73 864.73 788.73
4,840 4,880 1,181.79 1,105.79 1,029.79 953.79 877.79 801.79
4,880 4,920 1,194.85 1,118.85 1,042.85 966.85 890.85 814.85
4,920 4,960 1,207.91 1,131.91 1,055.91 979.91 903.91 827.91
4,960 5,000 1,220.97 1,144.97 1,068.97 992.97 916.97 840.97
5,000 5,040 1,234.03 1,158.03 1,082.03 1,006.03 930.03 854.03
----------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------
And the wages And the number of withholding allowances
are-- claimed is--
---------------------------------------------------------------
At But
least less 6 7 8 9 10
than -----------------------------------------------
The amount of income, social security, and
Medicare taxes to be withheld is--
---------------------------------------------------------------
$0 $220 7.65% 7.65% 7.65% 7.65% 7.65%
220 230 $17.21 $17.21 $17.21 $17.21 $17.21
230 240 17.98 17.98 17.98 17.98 17.98
240 250 18.74 18.74 18.74 18.74 18.74
250 260 19.51 19.51 19.51 19.51 19.51
260 270 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57
300 320 23.72 23.72 23.72 23.72 23.72
320 340 25.25 25.25 25.25 25.25 25.25
340 360 26.78 26.78 26.78 26.78 26.78
360 380 28.31 28.31 28.31 28.31 28.31
380 400 29.84 29.84 29.84 29.84 29.84
400 420 31.37 31.37 31.37 31.37 31.37
420 440 32.90 32.90 32.90 32.90 32.90
440 460 34.43 34.43 34.43 34.43 34.43
460 480 35.96 35.96 35.96 35.96 35.96
480 500 37.49 37.49 37.49 37.49 37.49
500 520 39.02 39.02 39.02 39.02 39.02
520 540 40.55 40.55 40.55 40.55 40.55
540 560 42.08 42.08 42.08 42.08 42.08
560 580 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14
600 640 47.43 47.43 47.43 47.43 47.43
640 680 50.49 50.49 50.49 50.49 50.49
680 720 53.55 53.55 53.55 53.55 53.55
720 760 56.61 56.61 56.61 56.61 56.61
760 800 59.67 59.67 59.67 59.67 59.67
800 840 62.73 62.73 62.73 62.73 62.73
840 880 65.79 65.79 65.79 65.79 65.79
880 920 68.85 68.85 68.85 68.85 68.85
920 960 71.91 71.91 71.91 71.91 71.91
960 1,000 74.97 74.97 74.97 74.97 74.97
1,000 1,040 78.03 78.03 78.03 78.03 78.03
1,040 1,080 81.09 81.09 81.09 81.09 81.09
1,080 1,120 84.15 84.15 84.15 84.15 84.15
1,120 1,160 87.21 87.21 87.21 87.21 87.21
1,160 1,200 90.27 90.27 90.27 90.27 90.27
1,200 1,240 93.33 93.33 93.33 93.33 93.33
1,240 1,280 96.39 96.39 96.39 96.39 96.39
1,280 1,320 99.45 99.45 99.45 99.45 99.45
1,320 1,360 102.51 102.51 102.51 102.51 102.51
1,360 1,400 105.57 105.57 105.57 105.57 105.57
1,400 1,440 108.63 108.63 108.63 108.63 108.63
1,440 1,480 111.69 111.69 111.69 111.69 111.69
1,480 1,520 114.75 114.75 114.75 114.75 114.75
1,520 1,560 117.81 117.81 117.81 117.81 117.81
1,560 1,600 120.87 120.87 120.87 120.87 120.87
1,600 1,640 123.93 123.93 123.93 123.93 123.93
1,640 1,680 126.99 126.99 126.99 126.99 126.99
1,680 1,720 130.05 130.05 130.05 130.05 130.05
1,720 1,760 133.11 133.11 133.11 133.11 133.11
1,760 1,800 136.17 136.17 136.17 136.17 136.17
1,800 1,840 139.23 139.23 139.23 139.23 139.23
1,840 1,880 142.29 142.29 142.29 142.29 142.29
1,880 1,920 145.35 145.35 145.35 145.35 145.35
1,920 1,960 148.41 148.41 148.41 148.41 148.41
1,960 2,000 151.47 151.47 151.47 151.47 151.47
2,000 2,040 154.53 154.53 154.53 154.53 154.53
2,040 2,080 157.59 157.59 157.59 157.59 157.59
2,080 2,120 160.65 160.65 160.65 160.65 160.65
2,120 2,160 163.71 163.71 163.71 163.71 163.71
2,160 2,200 166.77 166.77 166.77 166.77 166.77
2,200 2,240 169.83 169.83 169.83 169.83 169.83
2,240 2,280 172.89 172.89 172.89 172.89 172.89
2,280 2,320 175.95 175.95 175.95 175.95 175.95
2,320 2,360 179.01 179.01 179.01 179.01 179.01
2,360 2,400 182.07 182.07 182.07 182.07 182.07
2,400 2,440 185.13 185.13 185.13 185.13 185.13
2,440 2,480 192.19 188.19 188.19 188.19 188.19
2,480 2,520 199.25 191.25 191.25 191.25 191.25
2,520 2,560 206.31 194.31 194.31 194.31 194.31
2,560 2,600 213.37 197.37 197.37 197.37 197.37
2,600 2,640 220.43 200.43 200.43 200.43 200.43
2,640 2,680 227.49 203.49 203.49 203.49 203.49
2,680 2,720 234.55 206.55 206.55 206.55 206.55
2,720 2,760 243.61 210.61 209.61 209.61 209.61
2,760 2,800 252.67 217.67 212.67 212.67 212.67
2,800 2,840 261.73 224.73 215.73 215.73 215.73
2,840 2,880 270.79 231.79 218.79 218.79 218.79
2,880 2,920 279.85 238.85 221.85 221.85 221.85
2,920 2,960 288.91 245.91 224.91 224.91 224.91
2,960 3,000 297.97 252.97 227.97 227.97 227.97
3,000 3,040 307.03 261.03 231.03 231.03 231.03
3,040 3,080 316.09 270.09 237.09 234.09 234.09
3,080 3,120 325.15 279.15 244.15 237.15 237.15
3,120 3,160 334.21 288.21 251.21 240.21 240.21
3,160 3,200 343.27 297.27 258.27 243.27 243.27
3,200 3,240 352.33 306.33 265.33 246.33 246.33
3,240 3,280 361.39 315.39 272.39 249.39 249.39
3,280 3,320 370.45 324.45 279.45 252.45 252.45
3,320 3,360 379.51 333.51 288.51 255.51 255.51
3,360 3,400 388.57 342.57 297.57 262.57 258.57
3,400 3,440 397.63 351.63 306.63 269.63 261.63
3,440 3,480 406.69 360.69 315.69 276.69 264.69
3,480 3,520 415.75 369.75 324.75 283.75 267.75
3,520 3,560 424.81 378.81 333.81 290.81 270.81
3,560 3,600 433.87 387.87 342.87 297.87 273.87
3,600 3,640 442.93 396.93 351.93 305.93 276.93
3,640 3,680 451.99 405.99 360.99 314.99 281.99
3,680 3,720 461.05 415.05 370.05 324.05 289.05
3,720 3,760 470.11 424.11 379.11 333.11 296.11
3,760 3,800 479.17 433.17 388.17 342.17 303.17
3,800 3,840 488.23 442.23 397.23 351.23 310.23
3,840 3,880 497.29 451.29 406.29 360.29 317.29
3,880 3,920 506.35 460.35 415.35 369.35 324.35
3,920 3,960 515.41 469.41 424.41 378.41 333.41
3,960 4,000 524.47 478.47 433.47 387.47 342.47
4,000 4,040 533.53 487.53 442.53 396.53 351.53
4,040 4,080 542.59 496.59 451.59 405.59 360.59
4,080 4,120 551.65 505.65 460.65 414.65 369.65
4,120 4,160 560.71 514.71 469.71 423.71 378.71
4,160 4,200 569.77 523.77 478.77 432.77 387.77
4,200 4,240 578.83 532.83 487.83 441.83 396.83
4,240 4,280 587.89 541.89 496.89 450.89 405.89
4,280 4,320 596.95 550.95 505.95 459.95 414.95
4,320 4,360 606.01 560.01 515.01 469.01 424.01
4,360 4,400 615.07 569.07 524.07 478.07 433.07
4,400 4,440 624.13 578.13 533.13 487.13 442.13
4,440 4,480 633.19 587.19 542.19 496.19 451.19
4,480 4,520 642.25 596.25 551.25 505.25 460.25
4,520 4,560 651.31 605.31 560.31 514.31 469.31
4,560 4,600 660.37 614.37 569.37 523.37 478.37
4,600 4,640 669.43 623.43 578.43 532.43 487.43
4,640 4,680 678.49 632.49 587.49 541.49 496.49
4,680 4,720 687.55 641.55 596.55 550.55 505.55
4,720 4,760 696.61 650.61 605.61 559.61 514.61
4,760 4,800 705.67 659.67 614.67 568.67 523.67
4,800 4,840 714.73 668.73 623.73 577.73 532.73
4,840 4,880 725.79 677.79 632.79 586.79 541.79
4,880 4,920 738.85 686.85 641.85 595.85 550.85
4,920 4,960 751.91 695.91 650.91 604.91 559.91
4,960 5,000 764.97 704.97 659.97 613.97 568.97
5,000 5,040 778.03 714.03 669.03 623.03 578.03
----------------------------------------------
$5,040 and over Do not use this table. See page 49 for
instructions.
---------------------------------------------------------------
MARRIED Persons--MONTHLY Payroll Period
(For Wages Paid Through December 2009)
----------------------------------------------------------------------
And the wages And the number of withholding allowances claimed is--
are--
----------------------------------------------------------------------
At But
least less 0 1 2 3 4 5
than ------------------------------------------------------
The amount of income, social security, and Medicare
taxes to be withheld is--
----------------------------------------------------------------------
$0 $540 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
540 560 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08
560 580 43.61 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14 45.14
600 640 47.43 47.43 47.43 47.43 47.43 47.43
640 680 50.49 50.49 50.49 50.49 50.49 50.49
680 720 53.55 53.55 53.55 53.55 53.55 53.55
720 760 56.61 56.61 56.61 56.61 56.61 56.61
760 800 59.67 59.67 59.67 59.67 59.67 59.67
800 840 62.73 62.73 62.73 62.73 62.73 62.73
840 880 65.79 65.79 65.79 65.79 65.79 65.79
880 920 68.85 68.85 68.85 68.85 68.85 68.85
920 960 71.91 71.91 71.91 71.91 71.91 71.91
960 1,000 74.97 74.97 74.97 74.97 74.97 74.97
1,000 1,040 78.03 78.03 78.03 78.03 78.03 78.03
1,040 1,080 81.09 81.09 81.09 81.09 81.09 81.09
1,080 1,120 84.15 84.15 84.15 84.15 84.15 84.15
1,120 1,160 87.21 87.21 87.21 87.21 87.21 87.21
1,160 1,200 90.27 90.27 90.27 90.27 90.27 90.27
1,200 1,240 93.33 93.33 93.33 93.33 93.33 93.33
1,240 1,280 96.39 96.39 96.39 96.39 96.39 96.39
1,280 1,320 99.45 99.45 99.45 99.45 99.45 99.45
1,320 1,360 105.51 102.51 102.51 102.51 102.51 102.51
1,360 1,400 112.57 105.57 105.57 105.57 105.57 105.57
1,400 1,440 119.63 108.63 108.63 108.63 108.63 108.63
1,440 1,480 126.69 111.69 111.69 111.69 111.69 111.69
1,480 1,520 133.75 114.75 114.75 114.75 114.75 114.75
1,520 1,560 140.81 117.81 117.81 117.81 117.81 117.81
1,560 1,600 147.87 120.87 120.87 120.87 120.87 120.87
1,600 1,640 154.93 123.93 123.93 123.93 123.93 123.93
1,640 1,680 161.99 130.99 126.99 126.99 126.99 126.99
1,680 1,720 169.05 138.05 130.05 130.05 130.05 130.05
1,720 1,760 176.11 145.11 133.11 133.11 133.11 133.11
1,760 1,800 183.17 152.17 136.17 136.17 136.17 136.17
1,800 1,840 190.23 159.23 139.23 139.23 139.23 139.23
1,840 1,880 197.29 166.29 142.29 142.29 142.29 142.29
1,880 1,920 204.35 173.35 145.35 145.35 145.35 145.35
1,920 1,960 211.41 180.41 150.41 148.41 148.41 148.41
1,960 2,000 218.47 187.47 157.47 151.47 151.47 151.47
2,000 2,040 225.53 194.53 164.53 154.53 154.53 154.53
2,040 2,080 233.59 201.59 171.59 157.59 157.59 157.59
2,080 2,120 242.65 208.65 178.65 160.65 160.65 160.65
2,120 2,160 251.71 215.71 185.71 163.71 163.71 163.71
2,160 2,200 260.77 222.77 192.77 166.77 166.77 166.77
2,200 2,240 269.83 229.83 199.83 169.83 169.83 169.83
2,240 2,280 278.89 236.89 206.89 176.89 172.89 172.89
2,280 2,320 287.95 243.95 213.95 183.95 175.95 175.95
2,320 2,360 297.01 251.01 221.01 191.01 179.01 179.01
2,360 2,400 306.07 260.07 228.07 198.07 182.07 182.07
2,400 2,440 315.13 269.13 235.13 205.13 185.13 185.13
2,440 2,480 324.19 278.19 242.19 212.19 188.19 188.19
2,480 2,520 333.25 287.25 249.25 219.25 191.25 191.25
2,520 2,560 342.31 296.31 256.31 226.31 195.31 194.31
2,560 2,600 351.37 305.37 263.37 233.37 202.37 197.37
2,600 2,640 360.43 314.43 270.43 240.43 209.43 200.43
2,640 2,680 369.49 323.49 278.49 247.49 216.49 203.49
2,680 2,720 378.55 332.55 287.55 254.55 223.55 206.55
2,720 2,760 387.61 341.61 296.61 261.61 230.61 209.61
2,760 2,800 396.67 350.67 305.67 268.67 237.67 212.67
2,800 2,840 405.73 359.73 314.73 275.73 244.73 215.73
2,840 2,880 414.79 368.79 323.79 282.79 251.79 221.79
2,880 2,920 423.85 377.85 332.85 289.85 258.85 228.85
2,920 2,960 432.91 386.91 341.91 296.91 265.91 235.91
2,960 3,000 441.97 395.97 350.97 304.97 272.97 242.97
3,000 3,040 451.03 405.03 360.03 314.03 280.03 250.03
3,040 3,080 460.09 414.09 369.09 323.09 287.09 257.09
3,080 3,120 469.15 423.15 378.15 332.15 294.15 264.15
3,120 3,160 478.21 432.21 387.21 341.21 301.21 271.21
3,160 3,200 487.27 441.27 396.27 350.27 308.27 278.27
3,200 3,240 496.33 450.33 405.33 359.33 315.33 285.33
3,240 3,280 505.39 459.39 414.39 368.39 322.39 292.39
3,280 3,320 514.45 468.45 423.45 377.45 331.45 299.45
3,320 3,360 523.51 477.51 432.51 386.51 340.51 306.51
3,360 3,400 532.57 486.57 441.57 395.57 349.57 313.57
3,400 3,440 541.63 495.63 450.63 404.63 358.63 320.63
3,440 3,480 550.69 504.69 459.69 413.69 367.69 327.69
3,480 3,520 559.75 513.75 468.75 422.75 376.75 334.75
3,520 3,560 568.81 522.81 477.81 431.81 385.81 341.81
3,560 3,600 577.87 531.87 486.87 440.87 394.87 349.87
3,600 3,640 586.93 540.93 495.93 449.93 403.93 358.93
3,640 3,680 595.99 549.99 504.99 458.99 412.99 367.99
3,680 3,720 605.05 559.05 514.05 468.05 422.05 377.05
3,720 3,760 614.11 568.11 523.11 477.11 431.11 386.11
3,760 3,800 623.17 577.17 532.17 486.17 440.17 395.17
3,800 3,840 632.23 586.23 541.23 495.23 449.23 404.23
3,840 3,880 641.29 595.29 550.29 504.29 458.29 413.29
3,880 3,920 650.35 604.35 559.35 513.35 467.35 422.35
3,920 3,960 659.41 613.41 568.41 522.41 476.41 431.41
3,960 4,000 668.47 622.47 577.47 531.47 485.47 440.47
4,000 4,040 677.53 631.53 586.53 540.53 494.53 449.53
4,040 4,080 686.59 640.59 595.59 549.59 503.59 458.59
4,080 4,120 695.65 649.65 604.65 558.65 512.65 467.65
4,120 4,160 704.71 658.71 613.71 567.71 521.71 476.71
4,160 4,200 713.77 667.77 622.77 576.77 530.77 485.77
4,200 4,240 722.83 676.83 631.83 585.83 539.83 494.83
4,240 4,280 731.89 685.89 640.89 594.89 548.89 503.89
4,280 4,320 740.95 694.95 649.95 603.95 557.95 512.95
4,320 4,360 750.01 704.01 659.01 613.01 567.01 522.01
4,360 4,400 759.07 713.07 668.07 622.07 576.07 531.07
4,400 4,440 768.13 722.13 677.13 631.13 585.13 540.13
4,440 4,480 777.19 731.19 686.19 640.19 594.19 549.19
4,480 4,520 786.25 740.25 695.25 649.25 603.25 558.25
4,520 4,560 795.31 749.31 704.31 658.31 612.31 567.31
4,560 4,600 804.37 758.37 713.37 667.37 621.37 576.37
4,600 4,640 813.43 767.43 722.43 676.43 630.43 585.43
4,640 4,680 822.49 776.49 731.49 685.49 639.49 594.49
4,680 4,720 831.55 785.55 740.55 694.55 648.55 603.55
4,720 4,760 840.61 794.61 749.61 703.61 657.61 612.61
4,760 4,800 849.67 803.67 758.67 712.67 666.67 621.67
4,800 4,840 858.73 812.73 767.73 721.73 675.73 630.73
4,840 4,880 867.79 821.79 776.79 730.79 684.79 639.79
4,880 4,920 876.85 830.85 785.85 739.85 693.85 648.85
4,920 4,960 885.91 839.91 794.91 748.91 702.91 657.91
4,960 5,000 894.97 848.97 803.97 757.97 711.97 666.97
5,000 5,040 904.03 858.03 813.03 767.03 721.03 676.03
5,040 5,080 913.09 867.09 822.09 776.09 730.09 685.09
5,080 5,120 922.15 876.15 831.15 785.15 739.15 694.15
5,120 5,160 931.21 885.21 840.21 794.21 748.21 703.21
5,160 5,200 940.27 894.27 849.27 803.27 757.27 712.27
5,200 5,240 949.33 903.33 858.33 812.33 766.33 721.33
5,240 5,280 958.39 912.39 867.39 821.39 775.39 730.39
5,280 5,320 967.45 921.45 876.45 830.45 784.45 739.45
5,320 5,360 976.51 930.51 885.51 839.51 793.51 748.51
5,360 5,400 985.57 939.57 894.57 848.57 802.57 757.57
5,400 5,440 994.63 948.63 903.63 857.63 811.63 766.63
5,440 5,480 1,003.69 957.69 912.69 866.69 820.69 775.69
5,480 5,520 1,012.75 966.75 921.75 875.75 829.75 784.75
5,520 5,560 1,021.81 975.81 930.81 884.81 838.81 793.81
5,560 5,600 1,030.87 984.87 939.87 893.87 847.87 802.87
5,600 5,640 1,039.93 993.93 948.93 902.93 856.93 811.93
5,640 5,680 1,048.99 1,002.99 957.99 911.99 865.99 820.99
5,680 5,720 1,058.05 1,012.05 967.05 921.05 875.05 830.05
5,720 5,760 1,067.11 1,021.11 976.11 930.11 884.11 839.11
5,760 5,800 1,076.17 1,030.17 985.17 939.17 893.17 848.17
5,800 5,840 1,085.23 1,039.23 994.23 948.23 902.23 857.23
----------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------
And the wages And the number of withholding allowances
are-- claimed is--
---------------------------------------------------------------
At But
least less 6 7 8 9 10
than -----------------------------------------------
The amount of income, social security, and
Medicare taxes to be withheld is--
---------------------------------------------------------------
$0 $540 7.65% 7.65% 7.65% 7.65% 7.65%
540 560 $42.08 $42.08 $42.08 $42.08 $42.08
560 580 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14
600 640 47.43 47.43 47.43 47.43 47.43
640 680 50.49 50.49 50.49 50.49 50.49
680 720 53.55 53.55 53.55 53.55 53.55
720 760 56.61 56.61 56.61 56.61 56.61
760 800 59.67 59.67 59.67 59.67 59.67
800 840 62.73 62.73 62.73 62.73 62.73
840 880 65.79 65.79 65.79 65.79 65.79
880 920 68.85 68.85 68.85 68.85 68.85
920 960 71.91 71.91 71.91 71.91 71.91
960 1,000 74.97 74.97 74.97 74.97 74.97
1,000 1,040 78.03 78.03 78.03 78.03 78.03
1,040 1,080 81.09 81.09 81.09 81.09 81.09
1,080 1,120 84.15 84.15 84.15 84.15 84.15
1,120 1,160 87.21 87.21 87.21 87.21 87.21
1,160 1,200 90.27 90.27 90.27 90.27 90.27
1,200 1,240 93.33 93.33 93.33 93.33 93.33
1,240 1,280 96.39 96.39 96.39 96.39 96.39
1,280 1,320 99.45 99.45 99.45 99.45 99.45
1,320 1,360 102.51 102.51 102.51 102.51 102.51
1,360 1,400 105.57 105.57 105.57 105.57 105.57
1,400 1,440 108.63 108.63 108.63 108.63 108.63
1,440 1,480 111.69 111.69 111.69 111.69 111.69
1,480 1,520 114.75 114.75 114.75 114.75 114.75
1,520 1,560 117.81 117.81 117.81 117.81 117.81
1,560 1,600 120.87 120.87 120.87 120.87 120.87
1,600 1,640 123.93 123.93 123.93 123.93 123.93
1,640 1,680 126.99 126.99 126.99 126.99 126.99
1,680 1,720 130.05 130.05 130.05 130.05 130.05
1,720 1,760 133.11 133.11 133.11 133.11 133.11
1,760 1,800 136.17 136.17 136.17 136.17 136.17
1,800 1,840 139.23 139.23 139.23 139.23 139.23
1,840 1,880 142.29 142.29 142.29 142.29 142.29
1,880 1,920 145.35 145.35 145.35 145.35 145.35
1,920 1,960 148.41 148.41 148.41 148.41 148.41
1,960 2,000 151.47 151.47 151.47 151.47 151.47
2,000 2,040 154.53 154.53 154.53 154.53 154.53
2,040 2,080 157.59 157.59 157.59 157.59 157.59
2,080 2,120 160.65 160.65 160.65 160.65 160.65
2,120 2,160 163.71 163.71 163.71 163.71 163.71
2,160 2,200 166.77 166.77 166.77 166.77 166.77
2,200 2,240 169.83 169.83 169.83 169.83 169.83
2,240 2,280 172.89 172.89 172.89 172.89 172.89
2,280 2,320 175.95 175.95 175.95 175.95 175.95
2,320 2,360 179.01 179.01 179.01 179.01 179.01
2,360 2,400 182.07 182.07 182.07 182.07 182.07
2,400 2,440 185.13 185.13 185.13 185.13 185.13
2,440 2,480 188.19 188.19 188.19 188.19 188.19
2,480 2,520 191.25 191.25 191.25 191.25 191.25
2,520 2,560 194.31 194.31 194.31 194.31 194.31
2,560 2,600 197.37 197.37 197.37 197.37 197.37
2,600 2,640 200.43 200.43 200.43 200.43 200.43
2,640 2,680 203.49 203.49 203.49 203.49 203.49
2,680 2,720 206.55 206.55 206.55 206.55 206.55
2,720 2,760 209.61 209.61 209.61 209.61 209.61
2,760 2,800 212.67 212.67 212.67 212.67 212.67
2,800 2,840 215.73 215.73 215.73 215.73 215.73
2,840 2,880 218.79 218.79 218.79 218.79 218.79
2,880 2,920 221.85 221.85 221.85 221.85 221.85
2,920 2,960 224.91 224.91 224.91 224.91 224.91
2,960 3,000 227.97 227.97 227.97 227.97 227.97
3,000 3,040 231.03 231.03 231.03 231.03 231.03
3,040 3,080 234.09 234.09 234.09 234.09 234.09
3,080 3,120 237.15 237.15 237.15 237.15 237.15
3,120 3,160 240.21 240.21 240.21 240.21 240.21
3,160 3,200 247.27 243.27 243.27 243.27 243.27
3,200 3,240 254.33 246.33 246.33 246.33 246.33
3,240 3,280 261.39 249.39 249.39 249.39 249.39
3,280 3,320 268.45 252.45 252.45 252.45 252.45
3,320 3,360 275.51 255.51 255.51 255.51 255.51
3,360 3,400 282.57 258.57 258.57 258.57 258.57
3,400 3,440 289.63 261.63 261.63 261.63 261.63
3,440 3,480 296.69 266.69 264.69 264.69 264.69
3,480 3,520 303.75 273.75 267.75 267.75 267.75
3,520 3,560 310.81 280.81 270.81 270.81 270.81
3,560 3,600 317.87 287.87 273.87 273.87 273.87
3,600 3,640 324.93 294.93 276.93 276.93 276.93
3,640 3,680 331.99 301.99 279.99 279.99 279.99
3,680 3,720 339.05 309.05 283.05 283.05 283.05
3,720 3,760 346.11 316.11 286.11 286.11 286.11
3,760 3,800 353.17 323.17 292.17 289.17 289.17
3,800 3,840 360.23 330.23 299.23 292.23 292.23
3,840 3,880 367.29 337.29 306.29 295.29 295.29
3,880 3,920 376.35 344.35 313.35 298.35 298.35
3,920 3,960 385.41 351.41 320.41 301.41 301.41
3,960 4,000 394.47 358.47 327.47 304.47 304.47
4,000 4,040 403.53 365.53 334.53 307.53 307.53
4,040 4,080 412.59 372.59 341.59 311.59 310.59
4,080 4,120 421.65 379.65 348.65 318.65 313.65
4,120 4,160 430.71 386.71 355.71 325.71 316.71
4,160 4,200 439.77 394.77 362.77 332.77 319.77
4,200 4,240 448.83 403.83 369.83 339.83 322.83
4,240 4,280 457.89 412.89 376.89 346.89 325.89
4,280 4,320 466.95 421.95 383.95 353.95 328.95
4,320 4,360 476.01 431.01 391.01 361.01 332.01
4,360 4,400 485.07 440.07 398.07 368.07 338.07
4,400 4,440 494.13 449.13 405.13 375.13 345.13
4,440 4,480 503.19 458.19 412.19 382.19 352.19
4,480 4,520 512.25 467.25 421.25 389.25 359.25
4,520 4,560 521.31 476.31 430.31 396.31 366.31
4,560 4,600 530.37 485.37 439.37 403.37 373.37
4,600 4,640 539.43 494.43 448.43 410.43 380.43
4,640 4,680 548.49 503.49 457.49 417.49 387.49
4,680 4,720 557.55 512.55 466.55 424.55 394.55
4,720 4,760 566.61 521.61 475.61 431.61 401.61
4,760 4,800 575.67 530.67 484.67 438.67 408.67
4,800 4,840 584.73 539.73 493.73 447.73 415.73
4,840 4,880 593.79 548.79 502.79 456.79 422.79
4,880 4,920 602.85 557.85 511.85 465.85 429.85
4,920 4,960 611.91 566.91 520.91 474.91 436.91
4,960 5,000 620.97 575.97 529.97 483.97 443.97
5,000 5,040 630.03 585.03 539.03 493.03 451.03
5,040 5,080 639.09 594.09 548.09 502.09 458.09
5,080 5,120 648.15 603.15 557.15 511.15 466.15
5,120 5,160 657.21 612.21 566.21 520.21 475.21
5,160 5,200 666.27 621.27 575.27 529.27 484.27
5,200 5,240 675.33 630.33 584.33 538.33 493.33
5,240 5,280 684.39 639.39 593.39 547.39 502.39
5,280 5,320 693.45 648.45 602.45 556.45 511.45
5,320 5,360 702.51 657.51 611.51 565.51 520.51
5,360 5,400 711.57 666.57 620.57 574.57 529.57
5,400 5,440 720.63 675.63 629.63 583.63 538.63
5,440 5,480 729.69 684.69 638.69 592.69 547.69
5,480 5,520 738.75 693.75 647.75 601.75 556.75
5,520 5,560 747.81 702.81 656.81 610.81 565.81
5,560 5,600 756.87 711.87 665.87 619.87 574.87
5,600 5,640 765.93 720.93 674.93 628.93 583.93
5,640 5,680 774.99 729.99 683.99 637.99 592.99
5,680 5,720 784.05 739.05 693.05 647.05 602.05
5,720 5,760 793.11 748.11 702.11 656.11 611.11
5,760 5,800 802.17 757.17 711.17 665.17 620.17
5,800 5,840 811.23 766.23 720.23 674.23 629.23
----------------------------------------------
$5,840 and over Do not use this table. See page 49 for
instructions.
---------------------------------------------------------------
SINGLE Persons--DAILY Payroll Period
(For Wages Paid Through December 2009)
----------------------------------------------------------------------
And the wages And the number of withholding allowances claimed is--
are--
----------------------------------------------------------------------
At But
least less 0 1 2 3 4 5
than ------------------------------------------------------
The amount of income, social security, and Medicare
taxes to be withheld is--
----------------------------------------------------------------------
$0 $12 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
12 15 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03
15 18 1.26 1.26 1.26 1.26 1.26 1.26
18 21 1.49 1.49 1.49 1.49 1.49 1.49
21 24 1.72 1.72 1.72 1.72 1.72 1.72
24 27 1.95 1.95 1.95 1.95 1.95 1.95
27 30 2.18 2.18 2.18 2.18 2.18 2.18
30 33 2.41 2.41 2.41 2.41 2.41 2.41
33 36 3.64 2.64 2.64 2.64 2.64 2.64
36 39 3.87 2.87 2.87 2.87 2.87 2.87
39 42 4.10 3.10 3.10 3.10 3.10 3.10
42 45 5.33 3.33 3.33 3.33 3.33 3.33
45 48 5.56 3.56 3.56 3.56 3.56 3.56
48 51 6.79 4.79 3.79 3.79 3.79 3.79
51 54 7.02 5.02 4.02 4.02 4.02 4.02
54 57 8.25 5.25 4.25 4.25 4.25 4.25
57 60 8.48 6.48 4.48 4.48 4.48 4.48
60 63 8.70 6.70 5.70 4.70 4.70 4.70
63 66 9.93 7.93 5.93 4.93 4.93 4.93
66 69 10.16 8.16 6.16 5.16 5.16 5.16
69 72 11.39 9.39 7.39 5.39 5.39 5.39
72 75 11.62 9.62 7.62 5.62 5.62 5.62
75 78 12.85 10.85 8.85 6.85 5.85 5.85
78 81 13.08 11.08 9.08 7.08 6.08 6.08
81 84 14.31 12.31 9.31 7.31 6.31 6.31
84 87 14.54 12.54 10.54 8.54 6.54 6.54
87 90 15.77 12.77 10.77 8.77 6.77 6.77
90 93 16.00 14.00 12.00 10.00 8.00 7.00
93 96 16.23 14.23 12.23 10.23 8.23 7.23
96 99 17.46 15.46 13.46 11.46 8.46 7.46
99 102 17.69 15.69 13.69 11.69 9.69 7.69
102 105 18.92 16.92 14.92 11.92 9.92 8.92
105 108 19.15 17.15 15.15 13.15 11.15 9.15
108 111 20.38 18.38 15.38 13.38 11.38 9.38
111 114 20.61 18.61 16.61 14.61 12.61 10.61
114 117 21.84 18.84 16.84 14.84 12.84 10.84
117 120 22.07 20.07 18.07 16.07 14.07 11.07
120 123 22.29 20.29 18.29 16.29 14.29 12.29
123 126 23.52 21.52 19.52 17.52 14.52 12.52
126 129 23.75 21.75 19.75 17.75 15.75 13.75
129 132 24.98 22.98 20.98 17.98 15.98 13.98
132 135 25.21 23.21 21.21 19.21 17.21 15.21
135 138 26.44 24.44 22.44 19.44 17.44 15.44
138 141 26.67 24.67 22.67 20.67 18.67 16.67
141 144 27.90 25.90 22.90 20.90 18.90 16.90
144 147 29.13 26.13 24.13 22.13 20.13 18.13
147 150 29.36 26.36 24.36 22.36 20.36 18.36
150 153 30.59 27.59 25.59 23.59 21.59 18.59
153 156 31.82 27.82 25.82 23.82 21.82 19.82
156 159 33.05 29.05 27.05 25.05 22.05 20.05
159 162 33.28 30.28 27.28 25.28 23.28 21.28
162 165 34.51 31.51 28.51 25.51 23.51 21.51
165 168 35.74 31.74 28.74 26.74 24.74 22.74
168 171 36.97 32.97 29.97 26.97 24.97 22.97
171 174 37.20 34.20 30.20 28.20 26.20 24.20
174 177 38.43 35.43 31.43 28.43 26.43 24.43
177 180 39.66 35.66 32.66 29.66 27.66 24.66
180 183 40.88 36.88 33.88 29.88 27.88 25.88
183 186 41.11 38.11 34.11 31.11 28.11 26.11
186 189 42.34 39.34 35.34 32.34 29.34 27.34
189 192 43.57 39.57 36.57 32.57 29.57 27.57
192 195 44.80 40.80 37.80 33.80 30.80 28.80
195 198 45.03 42.03 38.03 35.03 31.03 29.03
198 201 46.26 43.26 39.26 36.26 32.26 30.26
201 204 47.49 43.49 40.49 36.49 33.49 30.49
204 207 48.72 44.72 41.72 37.72 34.72 31.72
207 210 48.95 45.95 41.95 38.95 34.95 31.95
210 213 50.18 47.18 43.18 40.18 36.18 33.18
213 216 51.41 47.41 44.41 40.41 37.41 33.41
216 219 52.64 48.64 45.64 41.64 38.64 34.64
219 222 52.87 49.87 45.87 42.87 38.87 35.87
222 225 54.10 51.10 47.10 44.10 40.10 37.10
225 228 55.33 51.33 48.33 44.33 41.33 37.33
228 231 56.56 52.56 49.56 45.56 42.56 38.56
231 234 56.79 53.79 49.79 46.79 42.79 39.79
234 237 58.02 55.02 51.02 48.02 44.02 41.02
237 240 59.25 55.25 52.25 48.25 45.25 41.25
240 243 60.47 56.47 53.47 49.47 46.47 42.47
243 246 60.70 57.70 53.70 50.70 46.70 43.70
246 249 61.93 58.93 54.93 51.93 47.93 44.93
249 252 63.16 59.16 56.16 52.16 49.16 45.16
252 255 64.39 60.39 57.39 53.39 50.39 46.39
255 258 64.62 61.62 57.62 54.62 50.62 47.62
258 261 65.85 62.85 58.85 55.85 51.85 48.85
261 264 67.08 63.08 60.08 56.08 53.08 49.08
264 267 68.31 64.31 61.31 57.31 54.31 50.31
267 270 69.54 65.54 61.54 58.54 54.54 51.54
270 273 70.77 66.77 62.77 59.77 55.77 52.77
273 276 71.00 68.00 64.00 60.00 57.00 53.00
276 279 72.23 68.23 65.23 61.23 58.23 54.23
279 282 73.46 69.46 65.46 62.46 58.46 55.46
282 285 74.69 70.69 66.69 63.69 59.69 56.69
285 288 75.92 71.92 67.92 63.92 60.92 56.92
288 291 77.15 73.15 69.15 65.15 62.15 58.15
291 294 78.38 74.38 70.38 66.38 62.38 59.38
294 297 78.61 74.61 71.61 67.61 63.61 60.61
297 300 79.84 75.84 71.84 67.84 64.84 60.84
300 303 81.06 77.06 73.06 69.06 66.06 62.06
303 306 82.29 78.29 74.29 70.29 66.29 63.29
306 309 83.52 79.52 75.52 71.52 67.52 64.52
309 312 84.75 80.75 76.75 72.75 68.75 64.75
312 315 84.98 80.98 77.98 73.98 69.98 65.98
315 318 86.21 82.21 78.21 74.21 71.21 67.21
318 321 87.44 83.44 79.44 75.44 71.44 68.44
321 324 88.67 84.67 80.67 76.67 72.67 68.67
324 327 89.90 85.90 81.90 77.90 73.90 69.90
327 330 91.13 87.13 83.13 79.13 75.13 71.13
330 333 91.36 88.36 84.36 80.36 76.36 72.36
333 336 92.59 88.59 84.59 81.59 77.59 73.59
336 339 93.82 89.82 85.82 81.82 77.82 73.82
339 341 95.01 91.01 87.01 83.01 79.01 75.01
341 343 95.16 91.16 88.16 84.16 80.16 76.16
343 345 96.32 92.32 88.32 84.32 80.32 76.32
345 347 97.47 93.47 89.47 85.47 81.47 77.47
347 349 97.62 93.62 89.62 85.62 81.62 77.62
349 351 98.78 94.78 90.78 86.78 82.78 78.78
351 353 98.93 94.93 90.93 86.93 82.93 79.93
353 355 100.08 96.08 92.08 88.08 84.08 80.08
355 357 100.23 96.23 92.23 89.23 85.23 81.23
357 359 101.39 97.39 93.39 89.39 85.39 81.39
359 361 101.54 98.54 94.54 90.54 86.54 82.54
361 363 102.69 98.69 94.69 90.69 86.69 82.69
363 365 103.85 99.85 95.85 91.85 87.85 83.85
365 367 104.00 100.00 96.00 92.00 88.00 84.00
367 369 105.15 101.15 97.15 93.15 89.15 85.15
369 371 105.31 101.31 97.31 93.31 90.31 86.31
371 373 106.46 102.46 98.46 94.46 90.46 86.46
373 375 106.61 102.61 98.61 95.61 91.61 87.61
375 377 107.76 103.76 99.76 95.76 91.76 87.76
377 379 107.92 104.92 100.92 96.92 92.92 88.92
379 381 109.07 105.07 101.07 97.07 93.07 89.07
381 383 110.22 106.22 102.22 98.22 94.22 90.22
383 385 110.38 106.38 102.38 98.38 94.38 91.38
385 387 111.53 107.53 103.53 99.53 95.53 91.53
387 389 111.68 107.68 103.68 99.68 96.68 92.68
389 391 112.84 108.84 104.84 100.84 96.84 92.84
----------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------
And the wages And the number of withholding allowances
are-- claimed is--
---------------------------------------------------------------
At But
least less 6 7 8 9 10
than -----------------------------------------------
The amount of income, social security, and
Medicare taxes to be withheld is--
---------------------------------------------------------------
$0 $12 7.65% 7.65% 7.65% 7.65% 7.65%
12 15 $1.03 $1.03 $1.03 $1.03 $1.03
15 18 1.26 1.26 1.26 1.26 1.26
18 21 1.49 1.49 1.49 1.49 1.49
21 24 1.72 1.72 1.72 1.72 1.72
24 27 1.95 1.95 1.95 1.95 1.95
27 30 2.18 2.18 2.18 2.18 2.18
30 33 2.41 2.41 2.41 2.41 2.41
33 36 2.64 2.64 2.64 2.64 2.64
36 39 2.87 2.87 2.87 2.87 2.87
39 42 3.10 3.10 3.10 3.10 3.10
42 45 3.33 3.33 3.33 3.33 3.33
45 48 3.56 3.56 3.56 3.56 3.56
48 51 3.79 3.79 3.79 3.79 3.79
51 54 4.02 4.02 4.02 4.02 4.02
54 57 4.25 4.25 4.25 4.25 4.25
57 60 4.48 4.48 4.48 4.48 4.48
60 63 4.70 4.70 4.70 4.70 4.70
63 66 4.93 4.93 4.93 4.93 4.93
66 69 5.16 5.16 5.16 5.16 5.16
69 72 5.39 5.39 5.39 5.39 5.39
72 75 5.62 5.62 5.62 5.62 5.62
75 78 5.85 5.85 5.85 5.85 5.85
78 81 6.08 6.08 6.08 6.08 6.08
81 84 6.31 6.31 6.31 6.31 6.31
84 87 6.54 6.54 6.54 6.54 6.54
87 90 6.77 6.77 6.77 6.77 6.77
90 93 7.00 7.00 7.00 7.00 7.00
93 96 7.23 7.23 7.23 7.23 7.23
96 99 7.46 7.46 7.46 7.46 7.46
99 102 7.69 7.69 7.69 7.69 7.69
102 105 7.92 7.92 7.92 7.92 7.92
105 108 8.15 8.15 8.15 8.15 8.15
108 111 8.38 8.38 8.38 8.38 8.38
111 114 8.61 8.61 8.61 8.61 8.61
114 117 8.84 8.84 8.84 8.84 8.84
117 120 10.07 9.07 9.07 9.07 9.07
120 123 10.29 9.29 9.29 9.29 9.29
123 126 10.52 9.52 9.52 9.52 9.52
126 129 11.75 9.75 9.75 9.75 9.75
129 132 11.98 9.98 9.98 9.98 9.98
132 135 13.21 11.21 10.21 10.21 10.21
135 138 13.44 11.44 10.44 10.44 10.44
138 141 14.67 11.67 10.67 10.67 10.67
141 144 14.90 12.90 10.90 10.90 10.90
144 147 15.13 13.13 12.13 11.13 11.13
147 150 16.36 14.36 12.36 11.36 11.36
150 153 16.59 14.59 12.59 11.59 11.59
153 156 17.82 15.82 13.82 11.82 11.82
156 159 18.05 16.05 14.05 12.05 12.05
159 162 19.28 17.28 14.28 13.28 12.28
162 165 19.51 17.51 15.51 13.51 12.51
165 168 20.74 17.74 15.74 13.74 12.74
168 171 20.97 18.97 16.97 14.97 12.97
171 174 21.20 19.20 17.20 15.20 13.20
174 177 22.43 20.43 18.43 16.43 14.43
177 180 22.66 20.66 18.66 16.66 14.66
180 183 23.88 21.88 19.88 17.88 14.88
183 186 24.11 22.11 20.11 18.11 16.11
186 189 25.34 23.34 21.34 18.34 16.34
189 192 25.57 23.57 21.57 19.57 17.57
192 195 26.80 24.80 21.80 19.80 17.80
195 198 27.03 25.03 23.03 21.03 19.03
198 201 28.26 25.26 23.26 21.26 19.26
201 204 28.49 26.49 24.49 22.49 20.49
204 207 28.72 26.72 24.72 22.72 20.72
207 210 29.95 27.95 25.95 23.95 20.95
210 213 30.18 28.18 26.18 24.18 22.18
213 216 31.41 29.41 27.41 24.41 22.41
216 219 31.64 29.64 27.64 25.64 23.64
219 222 32.87 30.87 27.87 25.87 23.87
222 225 33.10 31.10 29.10 27.10 25.10
225 228 34.33 31.33 29.33 27.33 25.33
228 231 35.56 32.56 30.56 28.56 26.56
231 234 35.79 32.79 30.79 28.79 26.79
234 237 37.02 34.02 32.02 30.02 28.02
237 240 38.25 34.25 32.25 30.25 28.25
240 243 39.47 35.47 33.47 31.47 28.47
243 246 39.70 36.70 33.70 31.70 29.70
246 249 40.93 37.93 34.93 31.93 29.93
249 252 42.16 38.16 35.16 33.16 31.16
252 255 43.39 39.39 36.39 33.39 31.39
255 258 43.62 40.62 36.62 34.62 32.62
258 261 44.85 41.85 37.85 34.85 32.85
261 264 46.08 42.08 39.08 36.08 34.08
264 267 47.31 43.31 40.31 36.31 34.31
267 270 47.54 44.54 40.54 37.54 34.54
270 273 48.77 45.77 41.77 38.77 35.77
273 276 50.00 46.00 43.00 39.00 36.00
276 279 51.23 47.23 44.23 40.23 37.23
279 282 51.46 48.46 44.46 41.46 37.46
282 285 52.69 49.69 45.69 42.69 38.69
285 288 53.92 49.92 46.92 42.92 39.92
288 291 55.15 51.15 48.15 44.15 41.15
291 294 55.38 52.38 48.38 45.38 41.38
294 297 56.61 53.61 49.61 46.61 42.61
297 300 57.84 53.84 50.84 46.84 43.84
300 303 59.06 55.06 52.06 48.06 45.06
303 306 59.29 56.29 52.29 49.29 45.29
306 309 60.52 57.52 53.52 50.52 46.52
309 312 61.75 57.75 54.75 50.75 47.75
312 315 62.98 58.98 55.98 51.98 48.98
315 318 63.21 60.21 56.21 53.21 49.21
318 321 64.44 61.44 57.44 54.44 50.44
321 324 65.67 61.67 58.67 54.67 51.67
324 327 66.90 62.90 59.90 55.90 52.90
327 330 67.13 64.13 60.13 57.13 53.13
330 333 68.36 65.36 61.36 58.36 54.36
333 336 69.59 65.59 62.59 58.59 55.59
336 339 70.82 66.82 63.82 59.82 56.82
339 341 71.01 68.01 64.01 61.01 57.01
341 343 72.16 68.16 65.16 61.16 58.16
343 345 72.32 69.32 65.32 62.32 58.32
345 347 73.47 69.47 66.47 62.47 59.47
347 349 73.62 70.62 66.62 63.62 59.62
349 351 74.78 70.78 67.78 63.78 60.78
351 353 75.93 71.93 67.93 64.93 60.93
353 355 76.08 72.08 69.08 65.08 62.08
355 357 77.23 73.23 69.23 66.23 62.23
357 359 77.39 73.39 70.39 66.39 63.39
359 361 78.54 74.54 70.54 67.54 63.54
361 363 78.69 74.69 71.69 67.69 64.69
363 365 79.85 75.85 71.85 68.85 64.85
365 367 81.00 77.00 73.00 69.00 66.00
367 369 81.15 77.15 73.15 70.15 66.15
369 371 82.31 78.31 74.31 70.31 67.31
371 373 82.46 78.46 74.46 71.46 67.46
373 375 83.61 79.61 75.61 71.61 68.61
375 377 83.76 79.76 75.76 72.76 68.76
377 379 84.92 80.92 76.92 72.92 69.92
379 381 85.07 82.07 78.07 74.07 70.07
381 383 86.22 82.22 78.22 74.22 71.22
383 385 87.38 83.38 79.38 75.38 71.38
385 387 87.53 83.53 79.53 75.53 72.53
387 389 88.68 84.68 80.68 76.68 72.68
389 391 88.84 84.84 80.84 76.84 73.84
----------------------------------------------
$391 and over Do not use this table. See page 49 for
instructions.
---------------------------------------------------------------
MARRIED Persons--DAILY Payroll Period
(For Wages Paid Through December 2009)
----------------------------------------------------------------------
And the wages And the number of withholding allowances claimed is--
are--
----------------------------------------------------------------------
At But
least less 0 1 2 3 4 5
than ------------------------------------------------------
The amount of income, social security, and Medicare
taxes to be withheld is--
----------------------------------------------------------------------
$0 $27 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
27 30 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18
30 33 2.41 2.41 2.41 2.41 2.41 2.41
33 36 2.64 2.64 2.64 2.64 2.64 2.64
36 39 2.87 2.87 2.87 2.87 2.87 2.87
39 42 3.10 3.10 3.10 3.10 3.10 3.10
42 45 3.33 3.33 3.33 3.33 3.33 3.33
45 48 3.56 3.56 3.56 3.56 3.56 3.56
48 51 3.79 3.79 3.79 3.79 3.79 3.79
51 54 4.02 4.02 4.02 4.02 4.02 4.02
54 57 4.25 4.25 4.25 4.25 4.25 4.25
57 60 4.48 4.48 4.48 4.48 4.48 4.48
60 63 4.70 4.70 4.70 4.70 4.70 4.70
63 66 4.93 4.93 4.93 4.93 4.93 4.93
66 69 6.16 5.16 5.16 5.16 5.16 5.16
69 72 6.39 5.39 5.39 5.39 5.39 5.39
72 75 6.62 5.62 5.62 5.62 5.62 5.62
75 78 7.85 5.85 5.85 5.85 5.85 5.85
78 81 8.08 6.08 6.08 6.08 6.08 6.08
81 84 8.31 7.31 6.31 6.31 6.31 6.31
84 87 8.54 7.54 6.54 6.54 6.54 6.54
87 90 9.77 7.77 6.77 6.77 6.77 6.77
90 93 10.00 9.00 7.00 7.00 7.00 7.00
93 96 10.23 9.23 8.23 7.23 7.23 7.23
96 99 11.46 9.46 8.46 7.46 7.46 7.46
99 102 11.69 10.69 8.69 7.69 7.69 7.69
102 105 12.92 10.92 8.92 7.92 7.92 7.92
105 108 13.15 11.15 10.15 8.15 8.15 8.15
108 111 14.38 12.38 10.38 9.38 8.38 8.38
111 114 14.61 12.61 10.61 9.61 8.61 8.61
114 117 15.84 12.84 11.84 9.84 8.84 8.84
117 120 16.07 14.07 12.07 11.07 9.07 9.07
120 123 16.29 14.29 12.29 11.29 9.29 9.29
123 126 17.52 15.52 13.52 11.52 10.52 9.52
126 129 17.75 15.75 13.75 11.75 10.75 9.75
129 132 18.98 16.98 14.98 12.98 10.98 9.98
132 135 19.21 17.21 15.21 13.21 12.21 10.21
135 138 20.44 18.44 16.44 13.44 12.44 11.44
138 141 20.67 18.67 16.67 14.67 12.67 11.67
141 144 21.90 19.90 16.90 14.90 13.90 11.90
144 147 22.13 20.13 18.13 16.13 14.13 12.13
147 150 23.36 20.36 18.36 16.36 14.36 13.36
150 153 23.59 21.59 19.59 17.59 15.59 13.59
153 156 23.82 21.82 19.82 17.82 15.82 13.82
156 159 25.05 23.05 21.05 19.05 16.05 15.05
159 162 25.28 23.28 21.28 19.28 17.28 15.28
162 165 26.51 24.51 22.51 19.51 17.51 15.51
165 168 26.74 24.74 22.74 20.74 18.74 16.74
168 171 27.97 25.97 22.97 20.97 18.97 16.97
171 174 28.20 26.20 24.20 22.20 20.20 18.20
174 177 29.43 26.43 24.43 22.43 20.43 18.43
177 180 29.66 27.66 25.66 23.66 21.66 18.66
180 183 29.88 27.88 25.88 23.88 21.88 19.88
183 186 31.11 29.11 27.11 25.11 22.11 20.11
186 189 31.34 29.34 27.34 25.34 23.34 21.34
189 192 32.57 30.57 28.57 25.57 23.57 21.57
192 195 32.80 30.80 28.80 26.80 24.80 22.80
195 198 34.03 32.03 30.03 27.03 25.03 23.03
198 201 34.26 32.26 30.26 28.26 26.26 24.26
201 204 35.49 33.49 30.49 28.49 26.49 24.49
204 207 35.72 33.72 31.72 29.72 27.72 25.72
207 210 36.95 33.95 31.95 29.95 27.95 25.95
210 213 37.18 35.18 33.18 31.18 29.18 26.18
213 216 37.41 35.41 33.41 31.41 29.41 27.41
216 219 38.64 36.64 34.64 32.64 29.64 27.64
219 222 38.87 36.87 34.87 32.87 30.87 28.87
222 225 40.10 38.10 36.10 33.10 31.10 29.10
225 228 40.33 38.33 36.33 34.33 32.33 30.33
228 231 41.56 39.56 36.56 34.56 32.56 30.56
231 234 41.79 39.79 37.79 35.79 33.79 31.79
234 237 43.02 40.02 38.02 36.02 34.02 32.02
237 240 43.25 41.25 39.25 37.25 35.25 32.25
240 243 43.47 41.47 39.47 37.47 35.47 33.47
243 246 44.70 42.70 40.70 38.70 35.70 33.70
246 249 44.93 42.93 40.93 38.93 36.93 34.93
249 252 46.16 44.16 42.16 39.16 37.16 35.16
252 255 46.39 44.39 42.39 40.39 38.39 36.39
255 258 47.62 45.62 43.62 40.62 38.62 36.62
258 261 47.85 45.85 43.85 41.85 39.85 37.85
261 264 49.08 47.08 44.08 42.08 40.08 38.08
264 267 49.31 47.31 45.31 43.31 41.31 39.31
267 270 50.54 47.54 45.54 43.54 41.54 39.54
270 273 50.77 48.77 46.77 44.77 42.77 39.77
273 276 51.00 49.00 47.00 45.00 43.00 41.00
276 279 52.23 50.23 48.23 46.23 43.23 41.23
279 282 52.46 50.46 48.46 46.46 44.46 42.46
282 285 53.69 51.69 49.69 46.69 44.69 42.69
285 288 53.92 51.92 49.92 47.92 45.92 43.92
288 291 55.15 53.15 50.15 48.15 46.15 44.15
291 294 55.38 53.38 51.38 49.38 47.38 45.38
294 297 56.61 53.61 51.61 49.61 47.61 45.61
297 300 57.84 54.84 52.84 50.84 48.84 45.84
300 303 59.06 55.06 53.06 51.06 49.06 47.06
303 306 59.29 56.29 54.29 52.29 49.29 47.29
306 309 60.52 57.52 54.52 52.52 50.52 48.52
309 312 61.75 57.75 55.75 52.75 50.75 48.75
312 315 62.98 58.98 55.98 53.98 51.98 49.98
315 318 63.21 60.21 57.21 54.21 52.21 50.21
318 321 64.44 61.44 57.44 55.44 53.44 51.44
321 324 65.67 61.67 58.67 55.67 53.67 51.67
324 327 66.90 62.90 59.90 56.90 54.90 52.90
327 330 67.13 64.13 60.13 57.13 55.13 53.13
330 333 68.36 65.36 61.36 58.36 56.36 53.36
333 336 69.59 65.59 62.59 58.59 56.59 54.59
336 339 70.82 66.82 63.82 59.82 56.82 54.82
339 341 71.01 68.01 64.01 61.01 58.01 56.01
341 343 72.16 68.16 65.16 61.16 58.16 56.16
343 345 72.32 69.32 65.32 62.32 58.32 56.32
345 347 73.47 69.47 66.47 62.47 59.47 57.47
347 349 73.62 70.62 66.62 63.62 59.62 57.62
349 351 74.78 70.78 67.78 63.78 60.78 57.78
351 353 74.93 71.93 67.93 64.93 60.93 58.93
353 355 76.08 72.08 69.08 65.08 62.08 59.08
355 357 76.23 73.23 69.23 66.23 62.23 59.23
357 359 77.39 73.39 70.39 66.39 63.39 59.39
359 361 77.54 74.54 70.54 67.54 63.54 60.54
361 363 78.69 74.69 71.69 67.69 64.69 60.69
363 365 78.85 75.85 71.85 68.85 64.85 61.85
365 367 80.00 76.00 73.00 69.00 66.00 62.00
367 369 80.15 77.15 73.15 70.15 66.15 63.15
369 371 81.31 77.31 74.31 70.31 67.31 63.31
371 373 81.46 78.46 74.46 71.46 67.46 64.46
373 375 82.61 78.61 75.61 71.61 68.61 64.61
375 377 82.76 79.76 75.76 72.76 68.76 65.76
377 379 83.92 79.92 76.92 72.92 69.92 65.92
379 381 84.07 81.07 77.07 74.07 70.07 67.07
381 383 85.22 81.22 78.22 74.22 71.22 67.22
383 385 85.38 82.38 78.38 75.38 71.38 68.38
385 387 86.53 82.53 79.53 75.53 72.53 68.53
387 389 86.68 83.68 79.68 76.68 72.68 69.68
389 391 87.84 83.84 80.84 76.84 73.84 69.84
391 393 87.99 84.99 80.99 77.99 73.99 70.99
393 395 89.14 85.14 82.14 78.14 75.14 71.14
395 397 89.29 86.29 82.29 79.29 75.29 72.29
397 399 90.45 86.45 83.45 79.45 76.45 72.45
----------------------------------------------------------------------
[Table Continued]
---------------------------------------------------------------
And the wages And the number of withholding allowances
are-- claimed is--
---------------------------------------------------------------
At But
least less 6 7 8 9 10
than -----------------------------------------------
The amount of income, social security, and
Medicare taxes to be withheld is--
---------------------------------------------------------------
$0 $27 7.65% 7.65% 7.65% 7.65% 7.65%
27 30 $2.18 $2.18 $2.18 $2.18 $2.18
30 33 2.41 2.41 2.41 2.41 2.41
33 36 2.64 2.64 2.64 2.64 2.64
36 39 2.87 2.87 2.87 2.87 2.87
39 42 3.10 3.10 3.10 3.10 3.10
42 45 3.33 3.33 3.33 3.33 3.33
45 48 3.56 3.56 3.56 3.56 3.56
48 51 3.79 3.79 3.79 3.79 3.79
51 54 4.02 4.02 4.02 4.02 4.02
54 57 4.25 4.25 4.25 4.25 4.25
57 60 4.48 4.48 4.48 4.48 4.48
60 63 4.70 4.70 4.70 4.70 4.70
63 66 4.93 4.93 4.93 4.93 4.93
66 69 5.16 5.16 5.16 5.16 5.16
69 72 5.39 5.39 5.39 5.39 5.39
72 75 5.62 5.62 5.62 5.62 5.62
75 78 5.85 5.85 5.85 5.85 5.85
78 81 6.08 6.08 6.08 6.08 6.08
81 84 6.31 6.31 6.31 6.31 6.31
84 87 6.54 6.54 6.54 6.54 6.54
87 90 6.77 6.77 6.77 6.77 6.77
90 93 7.00 7.00 7.00 7.00 7.00
93 96 7.23 7.23 7.23 7.23 7.23
96 99 7.46 7.46 7.46 7.46 7.46
99 102 7.69 7.69 7.69 7.69 7.69
102 105 7.92 7.92 7.92 7.92 7.92
105 108 8.15 8.15 8.15 8.15 8.15
108 111 8.38 8.38 8.38 8.38 8.38
111 114 8.61 8.61 8.61 8.61 8.61
114 117 8.84 8.84 8.84 8.84 8.84
117 120 9.07 9.07 9.07 9.07 9.07
120 123 9.29 9.29 9.29 9.29 9.29
123 126 9.52 9.52 9.52 9.52 9.52
126 129 9.75 9.75 9.75 9.75 9.75
129 132 9.98 9.98 9.98 9.98 9.98
132 135 10.21 10.21 10.21 10.21 10.21
135 138 10.44 10.44 10.44 10.44 10.44
138 141 10.67 10.67 10.67 10.67 10.67
141 144 10.90 10.90 10.90 10.90 10.90
144 147 11.13 11.13 11.13 11.13 11.13
147 150 11.36 11.36 11.36 11.36 11.36
150 153 12.59 11.59 11.59 11.59 11.59
153 156 12.82 11.82 11.82 11.82 11.82
156 159 13.05 12.05 12.05 12.05 12.05
159 162 14.28 12.28 12.28 12.28 12.28
162 165 14.51 12.51 12.51 12.51 12.51
165 168 14.74 13.74 12.74 12.74 12.74
168 171 14.97 13.97 12.97 12.97 12.97
171 174 16.20 14.20 13.20 13.20 13.20
174 177 16.43 15.43 13.43 13.43 13.43
177 180 16.66 15.66 14.66 13.66 13.66
180 183 17.88 15.88 14.88 13.88 13.88
183 186 18.11 17.11 15.11 14.11 14.11
186 189 19.34 17.34 15.34 14.34 14.34
189 192 19.57 17.57 16.57 14.57 14.57
192 195 20.80 18.80 16.80 15.80 14.80
195 198 21.03 19.03 17.03 16.03 15.03
198 201 22.26 19.26 18.26 16.26 15.26
201 204 22.49 20.49 18.49 17.49 15.49
204 207 22.72 20.72 18.72 17.72 15.72
207 210 23.95 21.95 19.95 17.95 16.95
210 213 24.18 22.18 20.18 18.18 17.18
213 216 25.41 23.41 21.41 19.41 17.41
216 219 25.64 23.64 21.64 19.64 18.64
219 222 26.87 24.87 21.87 19.87 18.87
222 225 27.10 25.10 23.10 21.10 19.10
225 228 28.33 25.33 23.33 21.33 20.33
228 231 28.56 26.56 24.56 22.56 20.56
231 234 28.79 26.79 24.79 22.79 20.79
234 237 30.02 28.02 26.02 24.02 22.02
237 240 30.25 28.25 26.25 24.25 22.25
240 243 31.47 29.47 27.47 25.47 22.47
243 246 31.70 29.70 27.70 25.70 23.70
246 249 32.93 30.93 28.93 25.93 23.93
249 252 33.16 31.16 29.16 27.16 25.16
252 255 34.39 32.39 29.39 27.39 25.39
255 258 34.62 32.62 30.62 28.62 26.62
258 261 35.85 32.85 30.85 28.85 26.85
261 264 36.08 34.08 32.08 30.08 28.08
264 267 36.31 34.31 32.31 30.31 28.31
267 270 37.54 35.54 33.54 31.54 28.54
270 273 37.77 35.77 33.77 31.77 29.77
273 276 39.00 37.00 35.00 32.00 30.00
276 279 39.23 37.23 35.23 33.23 31.23
279 282 40.46 38.46 35.46 33.46 31.46
282 285 40.69 38.69 36.69 34.69 32.69
285 288 41.92 38.92 36.92 34.92 32.92
288 291 42.15 40.15 38.15 36.15 34.15
291 294 42.38 40.38 38.38 36.38 34.38
294 297 43.61 41.61 39.61 37.61 35.61
297 300 43.84 41.84 39.84 37.84 35.84
300 303 45.06 43.06 41.06 39.06 36.06
303 306 45.29 43.29 41.29 39.29 37.29
306 309 46.52 44.52 42.52 39.52 37.52
309 312 46.75 44.75 42.75 40.75 38.75
312 315 47.98 45.98 42.98 40.98 38.98
315 318 48.21 46.21 44.21 42.21 40.21
318 321 49.44 46.44 44.44 42.44 40.44
321 324 49.67 47.67 45.67 43.67 41.67
324 327 49.90 47.90 45.90 43.90 41.90
327 330 51.13 49.13 47.13 45.13 42.13
330 333 51.36 49.36 47.36 45.36 43.36
333 336 52.59 50.59 48.59 45.59 43.59
336 339 52.82 50.82 48.82 46.82 44.82
339 341 54.01 52.01 49.01 47.01 45.01
341 343 54.16 52.16 50.16 48.16 45.16
343 345 54.32 52.32 50.32 48.32 46.32
345 347 55.47 52.47 50.47 48.47 46.47
347 349 55.62 53.62 51.62 48.62 46.62
349 351 55.78 53.78 51.78 49.78 47.78
351 353 55.93 53.93 51.93 49.93 47.93
353 355 57.08 55.08 52.08 50.08 48.08
355 357 57.23 55.23 53.23 51.23 49.23
357 359 57.39 55.39 53.39 51.39 49.39
359 361 58.54 56.54 53.54 51.54 49.54
361 363 58.69 56.69 54.69 52.69 49.69
363 365 58.85 56.85 54.85 52.85 50.85
365 367 60.00 57.00 55.00 53.00 51.00
367 369 60.15 58.15 56.15 53.15 51.15
369 371 60.31 58.31 56.31 54.31 52.31
371 373 60.46 58.46 56.46 54.46 52.46
373 375 61.61 59.61 56.61 54.61 52.61
375 377 61.76 59.76 57.76 55.76 53.76
377 379 62.92 59.92 57.92 55.92 53.92
379 381 63.07 61.07 58.07 56.07 54.07
381 383 64.22 61.22 59.22 57.22 54.22
383 385 64.38 61.38 59.38 57.38 55.38
385 387 65.53 61.53 59.53 57.53 55.53
387 389 65.68 62.68 60.68 57.68 55.68
389 391 66.84 62.84 60.84 58.84 56.84
391 393 66.99 63.99 60.99 58.99 56.99
393 395 68.14 64.14 61.14 59.14 57.14
395 397 68.29 65.29 62.29 60.29 58.29
397 399 69.45 65.45 62.45 60.45 58.45
----------------------------------------------
$399 and over Do not use this table. See page 49 for
instructions.
---------------------------------------------------------------
Form W-4 (2009)
Purpose. Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes.
Exemption from withholding. If you are exempt, complete only lines 1, 2, 3, 4, and 7 and sign the form to validate it. Your exemption for 2009 expires February 16, 2010. See Pub. 505, Tax Withholding and Estimated Tax.
Note. You cannot claim exemption from withholding if (a) your income exceeds $950 and includes more than $300 of unearned income (for example, interest and dividends) and (b) another person can claim you as a dependent on their tax return.
Basic instructions. If you are not exempt, complete the Personal Allowances Worksheet below. The worksheets on page 2 further adjust your withholding allowances based on itemized deductions, certain credits, adjustments to income, or two-earner/multiple job situations. Complete all worksheets that apply. However, you may claim fewer (or zero) allowances. For regular wages, withholding must be based on allowances you claimed and may not be a flat amount or percentage of wages.
Head of household. Generally, you may claim head of household filing status on your tax return only if you are unmarried and pay more than 50% of the costs of keeping up a home for yourself and your dependent(s) or other qualifying individuals. See Pub. 501, Exemptions, Standard Deduction, and Filing Information, for information.
Tax credits. You can take projected tax credits into account in figuring your allowable number of withholding allowances. Credits for child or dependent care expenses and the child tax credit may be claimed using the Personal Allowances Worksheet below. See Pub. 919, How Do I Adjust My Tax Withholding, for information on converting your other credits into withholding allowances.
Nonwage income. If you have a large amount of nonwage income, such as interest or dividends, consider making estimated tax payments using Form 1040-ES, Estimated Tax for Individuals. Otherwise, you may owe additional tax. If you have pension or annuity income, see Pub. 919 to find out if you should adjust your withholding on Form W-4 or W-4P.
Two earners or multiple jobs. If you have a working spouse or more than one job, figure the total number of allowances you are entitled to claim on all jobs using worksheets from only one Form W-4. Your withholding usually will be most accurate when all allowances are claimed on the Form W-4 for the highest paying job and zero allowances are claimed on the others. See Pub. 919 for details.
Nonresident alien. If you are a nonresident alien, see the Instructions for Form 8233 before completing this Form W-4.
Check your withholding. After your Form W-4 takes effect, use Pub. 919 to see how the amount you are having withheld compares to your projected total tax for 2009. See Pub. 919, especially if your earnings exceed $130,000 (Single) or $180,000 (Married).
Personal Allowances Worksheet
----------------------------------------------------------------------
(Keep for your records.)
----------------------------------------------------------------------
A Enter "1" for yourself if no one else can claim you as a
dependent A _____
{ • You are single and have only one job; }
{ or }
{ • You are married, have only one job, }
B Enter "1" if: { and your spouse does not work; or } B _____
{ • Your wages from a second job or your }
{ spouse's wages (or the total of both) }
{ are $1,500 or less. }
C Enter "1" for your spouse. But, you may choose to enter
"-0-" if you are married and have either a working spouse
or more than one job. (Entering "-0-" may help you avoid
having too little tax withheld.) C _____
D Enter number of dependents (other than your spouse or
yourself) you will claim on your tax return D _____
E Enter "1" if you will file as head of household on your
tax return (see conditions under Head of household above) E _____
F Enter "1" if you have at least $1,800 of child or
dependent care expenses for which you plan to claim a
credit F _____
(Note. Do not include child support payments. See
Pub. 503, Child and Dependent Care Expenses, for details.)
G Child Tax Credit (including additional child tax credit).
See Pub. 972, Child Tax Credit, for more information.
• If your total income will be less than $61,000 ($90,000
if married), enter "2" for each eligible child; then
less "1" if you have three or more eligible children.
• If your total income will be between $61,000 and $84,000
($90,000 and $119,000 if married), enter "1" for each
eligible child plus "1" additional if you have six or
more eligible children. G _____
H Add lines A through G and enter total here. (Note. This
may be different from the number of exemptions you claim
on your tax return.) H _____
For accuracy, { • If you plan to itemize or claim adjustments to
complete all { income and want to reduce your withholding, see
worksheets { the Deductions and Adjustments Worksheet on page
that apply. { 2.
{ • If you have more than one job or are married and
{ you and your spouse both work and the combined
{ earnings from all jobs exceed $40,000 ($25,000
{ if married), see the Two-Earners/Multiple Jobs
{ Worksheet on page 2 to avoid having too little
{ tax withheld.
{ • If neither of the above situations applies, stop
{ here and enter the number from line H on line 5
{ of Form W-4 below.
----------------------------------------------------------------------
[The following graphic has not been reproduced:
2009 Form W-4, Employee's Withholding Allowance Certificate]
----------------------------------------------------------------------
Deductions and Adjustments Worksheet
----------------------------------------------------------------------
Note. Use this worksheet only if you plan to itemize deductions,
claim certain credits, adjustments to income, or an additional
standard deduction
1 Enter an estimate of your 2009 itemized deductions.
These include qualifying home mortgage interest,
charitable contributions, state and local taxes,
medical expenses in excess of 7.5% of your income, and
miscellaneous deductions. (For 2009, you may have to
reduce your itemized deductions if your income is over
$166,800 ($83,400 if married filing separately). See
Worksheet 2 in Pub. 919 for details.) 1 $
{ $11,400 if married filing jointly or }
{ qualifying widow(er) }
2 Enter: { $ 8,350 if head of household } 2 $
{ $ 5,700 if single or married filing }
{ separately }
3 Subtract line 2 from line 1. If zero or less, enter
"-0-" 3 $
4 Enter an estimate of your 2009 adjustments to income
and any additional standard deduction. (Pub. 919) 4 $
5 Add lines 3 and 4 and enter the total. (Include any
amount for credits from Worksheet 8 in Pub. 919.) 5 $
6 Enter an estimate of your 2009 nonwage income (such
as dividends or interest) 6 $
7 Subtract line 6 from line 5. If zero or less, enter
"-0-" 7 $
8 Divide the amount on line 7 by $3,500 and enter the
result here. Drop any fraction 8 ________
9 Enter the number from the Personal Allowances
Worksheet, line H, page 1 9 ________
10 Add lines 8 and 9 and enter the total here. If you
plan to use the Two-Earners/Multiple Jobs Worksheet,
also enter this total on line 1 below. Otherwise,
stop here and enter this total on Form W-4, line 5,
page 1 10
----------------------------------------------------------------------
----------------------------------------------------------------------
Two-Earners/Multiple Jobs Worksheet (See Two earners or multiple
jobs on page 1.)
----------------------------------------------------------------------
Note. Use this worksheet only if the instructions under line H on page
1 direct you here.
1 Enter the number from line H, page 1 (or from line 10
above if you used the Deductions and Adjustments
Worksheet) 1 ________
2 Find the number in Table 1 below that applies to the
LOWEST paying job and enter it here. However, if you
are married filing jointly and wages from the highest
paying jo b are $50,000 or less, do not enter more
than "3." 2 ________
3 If line 1 is more than or equal to line 2, subtract
line 2 from line 1. Enter the result here (if zero,
enter "-0-") and on Form W-4, line 5, page 1. Do not
use the rest of this worksheet 3 ________
Note. If line 1 is less than line 2, enter "-0-" on Form W-4, line 5,
page 1. Complete lines 4-9 below to calculate the additional
withholding amount necessary to avoid a year-end tax bill.
4 Enter the number from line 2 of this
worksheet 4 ________
5 Enter the number from line 1 of this
worksheet 5 ________
6 Subtract line 5 from line 4 6 ________
7 Find the amount in Table 2 below that applies to the
HIGHEST paying job and enter it here 7 $
8 Multiply line 7 by line 6 and enter the result here.
This is the additional annual withholding needed 8 $
9 Divide line 8 by the number of pay periods remaining in
2009. For example, divide by 26 if you are paid every
two weeks and you complete this form in December 2008.
Enter the result here and on Form W-4, line 6, page 1.
This is the additional amount to be withheld from each
paycheck 9 $
----------------------------------------------------------------------
Table 1
----------------------------------------------------------------------
Married Filing Jointly All Others
----------------------------------------------------------------------
If wages from LOWEST Enter on If wages from LOWEST Enter on
paying job are-- line 2 above paying job are-- line 2 above
----------------------------------------------------------------------
$0 - $4,500 0 $0 - $6,000 0
4,501 - 9,000 1 6,001 - 12,000 1
9,001 - 18,000 2 12,001 - 19,000 2
18,001 - 22,000 3 19,001 - 26,000 3
22,001 - 26,000 4 26,001 - 35,000 4
26,001 - 32,000 5 35,001 - 50,000 5
32,001 - 38,000 6 50,001 - 65,000 6
38,001 - 46,000 7 65,001 - 80,000 7
46,001 - 55,000 8 80,001 - 90,000 8
55,001 - 60,000 9 90,001 - 120,000 9
60,001 - 65,000 10 120,001 and over 10
65,001 - 75,000 11
75,001 - 95,000 12
95,001 - 105,000 13
105,001 - 120,000 14
120,001 and over 15
----------------------------------------------------------------------
Table 2
----------------------------------------------------------------------
Married Filing Jointly All Others
----------------------------------------------------------------------
If wages from If wages from
HIGHEST paying job Enter on HIGHEST paying job Enter on
are-- line 7 above are-- line 7 above
----------------------------------------------------------------------
$0 - $65,000 $550 $0 - $35,000 $550
65,001 - 120,000 910 35,001 - 90,000 910
120,001 - 185,000 1,020 90,001 - 165,000 1,020
185,001 - 330,000 1,200 165,001 - 370,000 1,200
330,001 and over 1,280 370,001 and over 1,280
----------------------------------------------------------------------
Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. The Internal Revenue Code requires this information under sections 3402(f)(2)(A) and 6109 and their regulations. Failure to provide a properly completed form will result in your being treated as a single person who claims no withholding allowances; providing fraudulent information may also subject you to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws, and using it in the National Directory of New Hires. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103.
The average time and expenses required to complete and file this form will vary depending on individual circumstances. For estimated averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.
Changes in Income Tax Withholding
New withholding tables may reduce the amount of income tax withheld from your wages.
The new tables, prescribed by the Department of the Treasury, reflect the Making Work Pay credit and other changes resulting from the American Recovery and Reinvestment Act of 2009.
You do not have to submit a Form W-4, Employee's Withholding Allowance Certificate, to get the automatic withholding change. If you do not want to have your withholding reduced (because, for example, you have more than one job or you are married and your combined income places you in a higher tax bracket), you may want to file a new Form W-4 with your employer. You may claim fewer withholding allowances on line 5 or request additional amounts to be withheld on line 6. For additional help, get IRS Publication 919, How Do I Adjust My Tax Withholding? or visit the IRS website at http://www.irs.gov and use the "Withholding Calculator."
Quick and Easy Access to IRS Tax Help and Tax Products
Internet
You can access the IRS website 24 hours a day, 7 days a week, at http://www.irs.gov to:
• E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers;
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• Order IRS products online;
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• Send us comments or request help by email; and
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Phone
Order current year forms, instructions, and publications, and prior year forms and instructions by calling 1-800-TAX-FORM (1-800-829-3676). You should receive your order within 10 days.
Walk-In
You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Some grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of reproducible tax forms available to photocopy or print from a CD-ROM.
Send your order for tax products to:
Internal Revenue Service National Distribution Center 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613
You should receive your products within 10 days after we receive your order.
DVD For Tax Products
You can order Publication 1796, IRS Tax Products DVD, and obtain:
• Current-year forms, instructions, and publications.
• Prior-year forms, instructions, and publications.
• Tax Map: an electronic research tool and finding aid.
• Tax law frequently asked questions.
• Internal Revenue Code-Title 26.
• Tax topics from the IRS telephone response system.
• Fill-in, print, and save features for most tax forms.
• Internal Revenue Bulletins.
• Toll-free and email technical support.
The DVD is released twice during the year. The first release will ship the beginning of Jaunary 2009 and the final release will ship the beginning of March 2009.
Purchase the DVD from National Technical Information Service at http://www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll-free to purchase the DVD for $30 (plus a $6 handling fee). Price is subject to change.
Notice 1036-P, Additional Withholding for Pensions for 2009
(May 2009)
(Optional Procedure for Those Making Pension Payments To Offset Withholding Reductions for the Making Work Pay Credit)
The tables on the next page explain how to calculate additional withholding amounts for pension payments. The withholding amounts may be added to the amount of withholding determined from the percentage method, the wage bracket method, or any other allowable method. The percentage method, the wage bracket method, or other allowable method when combined with this procedure constitutes an allowable alternative withholding method for pensions and annuities.
This procedure is optional for those making pension payments subject to withholding under section 3405 of the Internal Revenue Code. The procedure is an approximate offset for the withholding reduction included in the February 2009 withholding tables found in the Publication 15-T, New Wage Withholding and Advance Earned Income Credit Payment Tables, which reflect the Making Work Pay credit. Eligibility for the credit requires earned income, which does not include pension payments.
Pension payors are not required to use this procedure but may instead continue to use only the February 2009 withholding tables to determine the amount of withholding.
The procedure is shown on the next page for Monthly, Semimonthly, Biweekly, and Weekly pension payments.
If pension payors decide to use this optional procedure, they should begin using it as soon as possible.
Note. If a pension payee submitted a Form W-4P, Withholding Certificate for Pension or Annuity Payments, after issuance of the revised withholding tables contained in Publication 15-T to request additional withholding on line 3, pension payors using this optional procedure may want to contact the payee to determine if the additional withholding requested on line 3 is still desired or whether the payee wants to submit a new Form W-4P.
Additional Withholding for Pensions for 2009
Approximate Offset To Withholding Reductions for the Making Work Pay
Credit. To be used only in conjunction with the withholding tables
found in Publication 15-T.
---------------------------------------------------------------------
For MONTHLY Payment Period
(a) For payees using the SINGLE withholding rate schedule--
If the pension payment
(before subtracting Then, the additional withholding amount
withholding allowances) is: is:
Not over $829.00 $0.00
Over-- But not over--
$829.00 --$1,273.00 $0.00 plus 10% of the excess over $829.00
$1,273.00 --$6,153.00 $44.40
$6,153.00 --$7,633.00 $44.40 less 3% of the excess over
$6,153.00
$7,633.00 $0.00
(b) For payees using the MARRIED withholding rate schedule--
If the pension payment
(before subtracting Then, the additional withholding amount
withholding allowances) is: is:
Not over $666.00 $0.00
Over-- But not over--
$666.00 --$1,333.00 $0.00 plus 10% of the excess over $666.00
$1,333.00 --$9,844.00 $66.70
$9,844.00 --$12,067.00 $66.70 less 3% of the excess over
$9,844.00
$12,067.00 $0.00
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For SEMIMONTHLY Payment Period
(a) For payees using the SINGLE withholding rate schedule--
If the pension payment
(before subtracting Then, the additional withholding amount
withholding allowances) is: is:
Not over $415.00 $0.00
Over-- But not over--
$415.00 --$637.00 $0.00 plus 10% of the excess over $415.00
$637.00 --$3,077.00 $22.20
$3,077.00 --$3,817.00 $22.20 less 3% of the excess over
$3,077.00
$3,817.00 $0.00
(b) For payees using the MARRIED withholding rate schedule--
If the pension payment
(before subtracting Then, the additional withholding amount
withholding allowances) is: is:
Not over $1,246.00 $0.00
Over-- But not over--
$1,246.00 --$1,579.00 $0.00 plus 10% of the excess over
$1,246.00
$1,579.00 --$5,836.00 $33.30
$5,836.00 --$6,946.00 $33.30 less 3% of the excess over
$5,836.00
$6,946.00 $0.00
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For BIWEEKLY Payment Period
(a) For payees using the SINGLE withholding rate schedule--
If the pension payment
(before subtracting Then, the additional withholding amount
withholding allowances) is: is:
Not over $383.00 $0.00
Over-- But not over--
$383.00 --$588.00 $0.00 plus 10% of the excess over $383.00
$588.00 --$2,840.00 $20.50
$2,840.00 --$3,523.00 $20.50 less 3% of the excess over
$2,840.00
$3,523.00 $0.00
(b) For payees using the MARRIED withholding rate schedule--
If the pension payment
(before subtracting Then, the additional withholding amount
withholding allowances) is: is:
Not over $1,220.00 $0.00
Over-- But not over--
$1,220.00 --$1,528.00 $0.00 plus 10% of the excess over
$1,220.00
$1,528.00 --$5,455.00 $30.80
$5,455.00 --$6,482.00 $30.80 less 3% of the excess over
$5,455.00
$6,482.00 $0.00
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For WEEKLY Payment Period
(a) For payees using the SINGLE withholding rate schedule--
If the pension payment
(before subtracting Then, the additional withholding amount
withholding allowances) is: is:
Not over $191.00 $0.00
Over-- But not over--
$191.00 --$294.00 $0.00 plus 10% of the excess over $191.00
$294.00 --$1,420.00 $10.30
$1,420.00 --$1,763.00 $10.30 less 3% of the excess over
$1,420.00
$1,763.00 $0.00
(b) For payees using the MARRIED withholding rate schedule--
If the pension payment
(before subtracting Then, the additional withholding amount
withholding allowances) is: is:
Not over $1,066.00 $0.00
Over-- But not over--
$1,066.00 --$1,220.00 $0.00 plus 10% of the excess over
$1,066.00
$1,220.00 --$3,184.00 $15.40
$3,184.00 --$3,697.00 $15.40 less 3% of the excess over
$3,184.00
$3,697.00 $0.00
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