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previous page Previous Page: Publication 15-T - New Wage Withholding and Advanced Earned Income Credit Payment Tables (for wages paid through December 2009) - Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes
next page Next Page: Publication 15-T - New Wage Withholding and Advanced Earned Income Credit Payment Tables (for wages paid through December 2009) - Alternative Methods for Figuring Withholding
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p15t-004.htm#en_us_publink100011812

How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables(p3)


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How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables

taxmap/pubs/p15t-004.htm#en_us_publink1000145145

Income Tax Withholding(p3)


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previous topic occurrence Income Tax Withholding next topic occurrence

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.
Deposit
Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26.
taxmap/pubs/p15t-004.htm#en_us_publink1000145147

Wage Bracket Method(p3)


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previous topic occurrence Wage Bracket Method next topic occurrence

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).
taxmap/pubs/p15t-004.htm#en_us_publink1000145148

Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances.(p3)


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The wage bracket tables can be used if an employee claims up to 10 allowances. More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself.
Adapt the tables to more than 10 allowances as follows:
  1. Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. The allowance values are in Table 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.
taxmap/pubs/p15t-004.htm#en_us_publink1000145149

Percentage Method(p3)


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previous topic occurrence Percentage Method next topic occurrence

If you do not want to use the wage bracket tables on pages 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


Payroll Period 		One Withholding Allowance
Weekly$  70.19
Biweekly140.38
Semimonthly152.08
Monthly304.17
Quarterly912.50
Semiannually1,825.00
Annually3,650.00
Daily or miscellaneous (each day of the payroll period)14.04
taxmap/pubs/p15t-004.htm#en_us_publink1000145150

Example.(p3)		spacer

An unmarried employee is paid $600 weekly. This employee has in effect a Form W-4 claiming two withholding allowances. Using the percentage method, figure the income tax to withhold as follows:
1.Total wage payment $600.00
2.One allowance$70.19 
3.Allowances claimed on Form W-4     2 
4.Multiply line 2 by line 3 $140.38
5Amount 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.
taxmap/pubs/p15t-004.htm#en_us_publink1000145151

Annual income tax withholding.(p3)


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Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
taxmap/pubs/p15t-004.htm#en_us_publink1000145152

Example.(p3)

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.
taxmap/pubs/p15t-004.htm#en_us_publink1000145153

Alternative Methods of Income Tax Withholding(p3)


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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:
Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment.
taxmap/pubs/p15t-004.htm#en_us_publink1000145154

Advance Payment Methods for the Earned Income Credit (EIC)(p4)


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previous topic occurrence Advance Earned Income Credit (EIC) Payment next topic occurrence

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.
taxmap/pubs/p15t-004.htm#en_us_publink1000145155

Wage Bracket Method(p4)


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previous topic occurrence Wage Bracket Method next topic occurrence

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.
taxmap/pubs/p15t-004.htm#en_us_publink1000145156

Percentage Method(p4)


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previous topic occurrence Percentage Method next topic occurrence

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.
taxmap/pubs/p15t-004.htm#en_us_publink1000142930

Whole-Dollar Withholding and Paying Advance EIC (Rounding)(p4)


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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)
TABLE 1—WEEKLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is: The amount of income
tax to withhold is:
Not over $138$0 Not over $303$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$138—$200 10%—$138$303—$470 10%—$303
$200—$696 $6.20 plus 15%—$200$470—$1,455 $16.70 plus 15%—$470
$696—$1,279 $80.60 plus 25%—$696$1,455—$2,272 $164.45 plus 25%—$1,455
$1,279—$3,338 $226.35 plus 28%—$1,279$2,272 —$4,165 $368.70 plus 28%—$2,272
$3,338—$7,212 $802.87 plus 33%—$3,338$4,165—$7,321 $898.74 plus 33%—$4,165
$7,212$2,081.29 plus 35%—$7,212$7,321$1,940.22 plus 35%—$7,321
TABLE 2—BIWEEKLY Payroll Period
   
(a) SINGLE person (including head of household)—  (b) MARRIED person—
If the amount of wages (after subtracting withholding
allowances) is: 		The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding
allowances) is: 		The amount of income
tax to withhold is: 		 
Not over $276$0 Not over $606$0 
Over—But not over— of excess over— Over—But not over— of excess over—
$276—$400 10%—$276$606—$940 10%—$606
$400—$1,392 $12.40 plus 15%—$400$940—$2,910 $33.40 plus 15%—$940
$1,392—$2,559 $161.20 plus 25%—$1,392$2,910—$4,543 $328.90 plus 25%—$2,910
$2,559—$6,677 $452.95 plus 28%—$2,559$4,543 —$8,331 $737.15 plus 28%—$4,543
$6,677—$14,423 $1,605.99 plus 33%—$6,677$8,331—$14,642 $1,797.79 plus 33%—$8,331
$14,423$4,162.17 plus 35%—$14,423$14,642$3,880.42 plus 35%—$14,642
TABLE 3—SEMIMONTHLY Payroll Period
   
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is: The amount of income
tax to withhold is:
Not over $299$0 Not over $656$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$299—$433 10%—$299$656—$1,019 10%—$656
$433—$1,508 $13.40 plus 15%—$433$1,019—$3,152 $36.30 plus 15%—$1,019
$1,508—$2,772 $174.65 plus 25%—$1,508$3,152—$4,922 $356.25 plus 25%—$3,152
$2,772—$7,233 $490.65 plus 28%—$2,772$4,922 —$9,025 $798.75 plus 28%—$4,922
$7,233—$15,625 $1,739.73 plus 33%—$7,233$9,025—$15,863 $1,947.59 plus 33%—$9,025
$15,625 $4,509.09 plus 35%—$15,625$15,863 $4,204.13 plus 35%—$15,863
TABLE 4—MONTHLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding
allowances) is: 		The amount of income
tax to withhold is:
Not over $598$0 Not over $1,313$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$598—$867 10%—$598$1,313—$2,038 10%—$1,313
$867—$3,017 $26.90 plus 15%—$867$2,038—$6,304 $72.50 plus 15%—$2,038
$3,017—$5,544 $349.40 plus 25%—$3,017$6,304—$9,844 $712.40 plus 25%—$6,304
$5,544—$14,467 $981.15 plus 28%—$5,544$9,844 —$18,050 $1,597.40 plus 28%—$9,844
$14,467—$31,250 $3,479.59 plus 33%—$14,467$18,050—$31,725 $3,895.08 plus 33%—$18,050
$31,250$9,017.98 plus 35%—$31,250$31,725$8,407.83 plus 35%—$31,725

Tables for Percentage Method of Withholding (continued)

(For Wages Paid Through December 2009)
TABLE 5—QUARTERLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is: The amount of income
tax to withhold is:
Not over $1,795$0 Not over $3,938$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$1,795—$2,600 10%—$1,795$3,938—$6,113 10%—$3,938
$2,600—$9,050 $80.50 plus 15%—$2,600$6,113—$18,913 $217.50 plus 15%—$6,113
$9,050—$16,633 $1,048.00 plus 25%—$9,050$18,913—$29,533 $2,137.50 plus 25%—$18,913
$16,633—$43,400 $2,943.75 plus 28%—$16,633$29,533 —$54,150 $4,792.50 plus 28%—$29,533
$43,400—$93,750 $10,438.51 plus 33%—$43,400$54,150—$95,175 $11,685.26 plus 33%—$54,150
$93,750$27,054.01 plus 35%—$93,750$95,175$25,223.51 plus 35%—$95,175
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding
allowances) is: 		The amount of income
tax to withhold is:
Not over $3,590$0 Not over $7,875$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$3,590—$5,200 10%—$3,590$7,875—$12,225 10%—$7,875
$5,200—$18,100 $161.00 plus 15%—$5,200$12,225—$37,825 $435.00 plus 15%—$12,225
$18,100—$33,265 $2,096.00 plus 25%—$18,100$37,825—$59,065 $4,275.00 plus 25%—$37,825
$33,265—$86,800 $5,887.25 plus 28%—$33,265$59,065 —$108,300 $9,585.00 plus 28%—$59,065
$86,800—$187,500 $20,877.05 plus 33%—$86,800$108,300—$190,350 $23,370.80 plus 33%—$108,300
$187,500$54,108.05 plus 35%—$187,500$190,350$50,447.30 plus 35%—$190,350
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding
allowances) is: 		The amount of income
tax to withhold is:
Not over $7,180$0 Not over $15,750$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$7,180—$10,400 10%—$7,180$15,750—$24,450 10%—$15,750
$10,400—$36,200 $322.00 plus 15%—$10,400$24,450—$75,650 $870.00 plus 15%—$24,450
$36,200—$66,530 $4,192.00 plus 25%—$36,200$75,650—$118,130 $8,550.00 plus 25%—$75,650
$66,530—$173,600 $11,774.50 plus 28%—$66,530$118,130 —$216,600 $19,170.00 plus 28%—$118,130
$173,600—$375,000 $41,754.10 plus 33%—$173,600$216,600—$380,700 $46,741.60 plus 33%—$216,600
$375,000$108,216.10 plus 35%—$375,000$380,700$100,894.60 plus 35%—$380,700
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income tax
 to withhold per day is: 		If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income
 tax to withhold per day is:
Not over $27.60$0 Not over $60.60$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$27.60—$40.00 10%—$27.60$60.60—$94.00 10%—$60.60
$40.00—$139.20 $1.24 plus 15%—$40.00$94.00—$291.00 $3.34 plus 15%—$94.00
$139.20—$255.90 $16.12 plus 25%—$139.20$291.00—$454.30 $32.89 plus 25%—$291.00
$255.90—$667.70 $45.30 plus 28%—$255.90$454.30 —$833.10 $73.72 plus 28%—$454.30
$667.70—$1,442.30 $160.60 plus 33%—$667.70$833.10—$1,464.20 $179.78 plus 33%—$833.10
$1,442.30$416.22 plus 35%—$1,442.30$1,464.20$388.04 plus 35%—$1,464.20

SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid Through December 2009)

If the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$145$0$0$0$0$0$0$0$0$0$0$0
14515010000000000
15015510000000000
15516020000000000
16016520000000000
16517030000000000
17017530000000000
17518040000000000
18018540000000000
18519050000000000
19019550000000000
19520060000000000
20021070000000000
21022081000000000
220230102000000000
230240113000000000
240250134000000000
250260145000000000
260270166000000000
270280177000000000
280290198100000000
2903002010200000000
3003102211300000000
3103202313400000000
3203302514500000000
3303402616600000000
3403502817700000000
3503602919810000000
36037031201020000000
37038032221130000000
38039034231340000000
39040035251450000000
40041037261660000000
41042038281770000000
42043040291981000000
430440413120102000000
440450433222113000000
450460443423134000000
460470463525145000000
470480473726166000000
480490493828177000000
490500504029198100000
5005105241312010200000
5105205343322211300000
5205305544342313400000
5305405646352514500000
5405505847372616600000
5505605949382817700000
5605706150402919810000
57058062524131201020000
58059064534332221130000
59060065554434231340000
60061067564635251450000
61062068584737261660000
62063070594938281770000
63064071615040291981000
640650736252413120102000
650660746453433222113000
660670766555443423134000
670680776756463525145000
680690796858473726166000
690700807059493828177000
700710837161504029198100
7107208573625241312010200
7207308874645343322211300
7307409076655544342313400
7407509377675646352514500
7507609579685847372616600
7607709880705949382817700
77078010083716150402919810
$780$790$103$85$73$62$52$41$31$20$10$2$0
790800105887464534332221130
800810108907665554434231340
810820110937767564635251450
820830113957968584737261660
830840115988070594938281770
8408501181008371615040291981
85086012010385736252413120102
86087012310588746453433222113
87088012510890766555443423134
88089012811093776756463525145
89090013011395796858473726166
90091013311598807059493828177
910920135118100837161504029198
9209301381201038573625241312010
9309401401231058874645343322211
9409501431251089076655544342313
9509601451281109377675646352514
9609701481301139579685847372616
9709801501331159880705949382817
98099015313511810083716150402919
9901,00015513812010385736252413120
1,0001,01015814012310588746453433222
1,0101,02016014312510890766555443423
1,0201,03016314512811093776756463525
1,0301,04016514813011395796858473726
1,0401,05016815013311598807059493828
1,0501,060170153135118100837161504029
1,0601,070173155138120103857362524131
1,0701,080175158140123105887464534332
1,0801,090178160143125108907665554434
1,0901,100180163145128110937767564635
1,1001,110183165148130113957968584737
1,1101,120185168150133115988070594938
1,1201,1301881701531351181008371615040
1,1301,1401901731551381201038573625241
1,1401,1501931751581401231058874645343
1,1501,1601951781601431251089076655544
1,1601,1701981801631451281109377675646
1,1701,1802001831651481301139579685847
1,1801,1902031851681501331159880705949
1,1901,20020518817015313511810082716150
1,2001,21020819017315513812010385736252
1,2101,22021019317515814012310587746453
1,2201,23021319517816014312510890766555
1,2301,24021519818016314512811092776756
1,2401,25021820018316514813011395796858
             
$1,250 and overUse 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 are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$310$0$0$0$0$0$0$0$0$0$0$0
31032010000000000
32033020000000000
33034030000000000
34035040000000000
35036050000000000
36037060000000000
37038070000000000
38039081000000000
39040092000000000
400410103000000000
410420114000000000
420430125000000000
430440136000000000
440450147000000000
450460158100000000
460470169200000000
4704801710300000000
4804901911400000000
4905002012500000000
5005102213600000000
5105202314700000000
5205302515810000000
5305402616920000000
54055028171030000000
55056029191140000000
56057031201250000000
57058032221360000000
58059034231470000000
59060035251581000000
60061037261692000000
610620382817103000000
620630402919114000000
630640413120125000000
640650433222136000000
650660443423147000000
660670463525158100000
670680473726169200000
6806904938281710300000
6907005040291911400000
7007105241312012500000
7107205343322213600000
7207305544342314700000
7307405646352515810000
7407505847372616920000
75076059493828171030000
76077061504029191140000
77078062524131201250000
78079064534332221360000
79080065554434231470000
80081067564635251581000
81082068584737261692000
820830705949382817103000
830840716150402919114000
840850736252413120125000
850860746453433222136000
860870766555443423147000
870880776756463525158100
880890796858473726169200
8909008070594938281710300
9009108271615040291911400
9109208373625241312012500
9209308574645343322213600
9309408676655544342314700
9409508877675646352515810
9509608979685847372616920
96097091807059493828171030
97098092827161504029191140
98099094837362524131201250
9901,00095857464534332221360
$1,000$1,010$97$86$76$65$55$44$34$23$14$7$0
1,0101,02098887767564635251581
1,0201,030100897968584737261692
1,0301,0401019180705949382817103
1,0401,0501039282716150402919114
1,0501,0601049483736252413120125
1,0601,0701069585746453433222136
1,0701,0801079786766555443423147
1,0801,0901099888776756463525158
1,0901,10011010089796858473726169
1,1001,110112101918070594938281710
1,1101,120113103928271615040291911
1,1201,130115104948373625241312012
1,1301,140116106958574645343322213
1,1401,150118107978676655544342314
1,1501,160119109988877675646352515
1,1601,1701211101008979685847372616
1,1701,1801221121019180705949382817
1,1801,1901241131039282716150402919
1,1901,2001251151049483736252413120
1,2001,2101271161069585746453433222
1,2101,2201281181079786766555443423
1,2201,2301301191099888776756463525
1,2301,24013112111010089796858473726
1,2401,25013312211210191807059493828
1,2501,26013412411310392827161504029
1,2601,27013612511510494837362524131
1,2701,28013712711610695857464534332
1,2801,29013912811810797867665554434
1,2901,30014013011910998887767564635
1,3001,310142131121110100897968584737
1,3101,320143133122112101918070594938
1,3201,330145134124113103928271615040
1,3301,340146136125115104948373625241
1,3401,350148137127116106958574645343
1,3501,360149139128118107978676655544
1,3601,370151140130119109988877675646
1,3701,3801521421311211101008979685847
1,3801,3901541431331221121019180705949
1,3901,4001551451341241131039282716150
             
$1,400 and overUse 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 are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$280$0$0$0$0$0$0$0$0$0$0$0
28029010000000000
29030020000000000
30031030000000000
31032040000000000
32033050000000000
33034060000000000
34035070000000000
35036080000000000
36037090000000000
370380100000000000
380390110000000000
390400120000000000
400410130000000000
410420150000000000
420430161000000000
430440182000000000
440450193000000000
450460214000000000
460470225000000000
470480246000000000
480490257000000000
490500278000000000
500520299000000000
5205403211000000000
5405603514000000000
5605803817100000000
5806004120300000000
6006204423500000000
6206404726700000000
6406605029900000000
66068053321100000000
68070056351400000000
70072059381710000000
72074062412030000000
74076065442350000000
76078068472670000000
78080071502990000000
800820745332110000000
820840775635140000000
840860805938171000000
860880836241203000000
880900866544235000000
900920896847267000000
920940927150299000000
9409609574533211000000
9609809877563514000000
9801,00010180593817100000
1,0001,02010483624120300000
1,0201,04010786654423500000
1,0401,06011089684726700000
1,0601,08011392715029900000
1,0801,100116957453321100000
1,1001,120119987756351400000
1,1201,1401221018059381710000
1,1401,1601251048362412030000
1,1601,1801281078665442350000
1,1801,2001311108968472670000
1,2001,2201341139271502990000
1,2201,24013711695745332110000
1,2401,26014011998775635140000
1,2601,280143122101805938171000
1,2801,300146125104836241203000
1,3001,320149128107866544235000
1,3201,340152131110896847267000
1,3401,360155134113927150299000
1,3601,3801581371169574533211000
1,3801,4001611401199877563513000
1,4001,42016614312210180593816100
1,4201,44017114612510483624119300
$1,440$1,460$176$149$128$107$86$65$44$22$5$0$0
1,4601,48018115213111089684725700
1,4801,50018615513411392715028900
1,5001,520191158137116957453311100
1,5201,540196161140119987756341300
1,5401,5602011661431221018059371610
1,5601,5802061711461251048362401930
1,5801,6002111761491281078665432250
1,6001,6202161811521311108968462570
1,6201,6402211861551341139271492890
1,6401,66022619115813711695745231110
1,6601,68023119616114011998775534130
1,6801,700236201165143122101805837161
1,7001,720241206170146125104836140193
1,7201,740246211175149128107866443225
1,7401,760251216180152131110896746257
1,7601,780256221185155134113927049289
1,7801,8002612261901581371169573523111
1,8001,8202662311951611401199876553413
1,8201,84027123620016514312210179583716
1,8401,86027624120517014612510482614019
1,8601,88028124621017514912810785644322
1,8801,90028625121518015213111088674625
1,9001,92029125622018515513411391704928
1,9201,94029626122519015813711694735231
1,9401,96030126623019516114011997765534
1,9601,980306271235200165143122100795837
1,9802,000311276240205170146125103826140
2,0002,020316281245210175149128106856443
2,0202,040321286250215180152131109886746
2,0402,060326291255220185155134112917049
2,0602,080331296260225190158137115947352
2,0802,100336301265230195161140118977655
             
$2,100 and overUse 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 are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$620$0$0$0$0$0$0$0$0$0$0$0
62064020000000000
64066040000000000
66068060000000000
68070080000000000
700720100000000000
720740120000000000
740760140000000000
760780162000000000
780800184000000000
800820206000000000
820840228000000000
8408602410000000000
8608802612000000000
8809002814000000000
9009203016200000000
9209403218400000000
9409603520600000000
9609803822800000000
9801,00041241000000000
1,0001,02044261200000000
1,0201,04047281400000000
1,0401,06050301620000000
1,0601,08053321840000000
1,0801,10056352060000000
1,1001,12059382280000000
1,1201,140624124100000000
1,1401,160654426120000000
1,1601,180684728140000000
1,1801,200715030162000000
1,2001,220745332184000000
1,2201,240775635206000000
1,2401,260805938228000000
1,2601,2808362412410000000
1,2801,3008665442612000000
1,3001,3208968472814000000
1,3201,3409271503016200000
1,3401,3609574533218400000
1,3601,3809877563520600000
1,3801,40010180593822800000
1,4001,420104836241241000000
1,4201,440107866544261200000
1,4401,460110896847281400000
1,4601,480113927150301620000
1,4801,500116957453321840000
1,5001,520119987756352060000
1,5201,5401221018059382280000
1,5401,56012510483624124100000
1,5601,58012810786654426120000
1,5801,60013111089684728140000
1,6001,62013411392715030162000
1,6201,64013711695745332184000
1,6401,66014011998775635206000
1,6601,680143122101805938228000
1,6801,7001461251048362412410000
1,7001,7201491281078665442612000
1,7201,7401521311108968472814000
1,7401,7601551341139271503016200
1,7601,7801581371169574533218400
1,7801,8001611401199877563520600
1,8001,82016414312210180593822800
1,8201,840167146125104836241241000
1,8401,860170149128107866544261200
1,8601,880173152131110896847281400
1,8801,900176155134113927150301620
1,9001,920179158137116957453321840
1,9201,940182161140119987756352060
1,9401,9601851641431221018059382280
1,9601,98018816714612510483624124100
1,9802,00019117014912810786654426120
$2,000$2,020$194$173$152$131$110$89$68$47$28$14$0
2,0202,04019717615513411392715030162
2,0402,06020017915813711695745332184
2,0602,08020318216114011998775634206
2,0802,100206185164143122101805937228
2,1002,1202091881671461251048362402410
2,1202,1402121911701491281078665432612
2,1402,1602151941731521311108968462814
2,1602,1802181971761551341139271493016
2,1802,2002212001791581371169574523218
2,2002,2202242031821611401199877553420
2,2202,24022720618516414312210180583722
2,2402,26023020918816714612510483614024
2,2602,28023321219117014912810786644326
2,2802,30023621519417315213111089674628
2,3002,32023921819717615513411392704930
2,3202,34024222120017915813711695735232
2,3402,36024522420318216114011998765534
2,3602,380248227206185164143122101795837
2,3802,400251230209188167146125104826140
2,4002,420254233212191170149128107856443
2,4202,440257236215194173152131110886746
2,4402,460260239218197176155134113917049
2,4602,480263242221200179158137116947352
2,4802,500266245224203182161140119977655
2,5002,5202692482272061851641431221007958
2,5202,5402722512302091881671461251038261
2,5402,5602752542332121911701491281068564
2,5602,5802782572362151941731521311098867
2,5802,6002812602392181971761551341129170
2,6002,6202842632422212001791581371159473
2,6202,6402872662452242031821611401189776
2,6402,66029026924822720618516414312110079
2,6602,68029327225123020918816714612410382
2,6802,70029627525423321219117014912710685
             
$2,700 and overUse 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 are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$300$0$0$0$0$0$0$0$0$0$0$0
30031010000000000
31032020000000000
32033030000000000
33034040000000000
34035050000000000
35036060000000000
36037070000000000
37038080000000000
38039090000000000
390400100000000000
400410110000000000
410420120000000000
420430130000000000
430440140000000000
440450150000000000
450460170000000000
460470181000000000
470480202000000000
480490213000000000
490500234000000000
500520256000000000
520540288000000000
5405603110000000000
5605803412000000000
5806003714000000000
6006204017100000000
6206404320300000000
6406604623500000000
6606804926700000000
6807005229900000000
70072055321100000000
72074058351300000000
74076061381500000000
76078064411810000000
78080067442130000000
80082070472450000000
82084073502770000000
84086076533090000000
860880795633110000000
880900825936130000000
900920856239160000000
920940886542192000000
940960916845224000000
960980947148256000000
9801,000977451288000000
1,0001,02010077543110000000
1,0201,04010380573412000000
1,0401,06010683603715000000
1,0601,08010986634018100000
1,0801,10011289664321300000
1,1001,12011592694624500000
1,1201,14011895724927700000
1,1401,16012198755230900000
1,1601,1801241017855331100000
1,1801,2001271048158361300000
1,2001,2201301078461391600000
1,2201,2401331108764421920000
1,2401,2601361139067452240000
1,2601,2801391169370482560000
1,2801,3001421199673512880000
1,3001,32014512299765431100000
1,3201,340148125102795734120000
1,3401,360151128105826037140000
1,3601,380154131108856340171000
1,3801,400157134111886643203000
1,4001,420160137114916946235000
1,4201,440163140117947249267000
1,4401,460166143120977552299000
1,4601,48016914612310078553211000
$1,480$1,500$172$149$126$103$81$58$35$13$0$0$0
1,5001,52017515212910684613815000
1,5201,54018015513210987644118100
1,5401,56018515813511290674421300
1,5601,58019016113811593704724500
1,5801,60019516414111896735027700
1,6001,62020016714412199765330900
1,6201,6402051701471241027956331100
1,6401,6602101731501271058259361300
1,6601,6802151771531301088562391600
1,6801,7002201821561331118865421920
1,7001,7202251871591361149168452240
1,7201,7402301921621391179471482560
1,7401,7602351971651421209774512880
1,7601,780240202168145123100775431100
1,7801,800245207171148126103805734120
1,8001,820250212174151129106836037150
1,8201,840255217179154132109866340181
1,8401,860260222184157135112896643213
1,8601,880265227189160138115926946245
1,8801,900270232194163141118957249277
1,9001,920275237199166144121987552309
1,9201,94028024220416914712410178553311
1,9401,96028524720917215012710481583613
1,9601,98029025221417615313010784613916
1,9802,00029525721918115613311087644219
2,0002,02030026222418615913611390674522
2,0202,04030526722919116213911693704825
2,0402,06031027223419616514211996735128
2,0602,08031527723920116814512299765431
2,0802,100320282244206171148125102795734
2,1002,120325287249211174151128105826037
2,1202,140330292254216178154131108856340
             
$2,140 and overUse 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 are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$660$0$0$0$0$0$0$0$0$0$0$0
66068010000000000
68070030000000000
70072050000000000
72074070000000000
74076090000000000
760780110000000000
780800130000000000
800820150000000000
820840172000000000
840860194000000000
860880216000000000
880900238000000000
9009202510000000000
9209402712000000000
9409602914000000000
9609803116100000000
9801,0003318300000000
1,0001,0203520500000000
1,0201,0403822700000000
1,0401,0604124900000000
1,0601,08044261100000000
1,0801,10047281300000000
1,1001,12050301500000000
1,1201,14053321720000000
1,1401,16056341940000000
1,1601,18059362160000000
1,1801,20062392380000000
1,2001,220654225100000000
1,2201,240684527120000000
1,2401,260714829140000000
1,2601,280745131161000000
1,2801,300775433183000000
1,3001,320805735205000000
1,3201,340836037227000000
1,3401,360866340249000000
1,3601,3808966432611000000
1,3801,4009269462813000000
1,4001,4209572493015000000
1,4201,4409875523217100000
1,4401,46010178553419300000
1,4601,48010481583621500000
1,4801,50010784613923700000
1,5001,52011087644225900000
1,5201,540113906745271100000
1,5401,560116937048291300000
1,5601,580119967351311500000
1,5801,600122997654331720000
1,6001,6201251027957351940000
1,6201,6401281058260372160000
1,6401,6601311088563402380000
1,6601,68013411188664325100000
1,680