skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous page Previous 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
next page Next Page: Publication 15-T - New Wage Withholding and Advanced Earned Income Credit Payment Tables (for wages paid through December 2009) - Wage Bracket Percentage Method Tables (for Automated Payroll Systems)
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p15t-006.htm#en_us_publink1000142986

Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)(p37)


rule
spacer

Percentage Method Withholding

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
taxmap/pubs/p15t-006.htm#en_us_publink1000140901

Nonresident alien employees.(p37)


rule
spacer

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.
taxmap/pubs/p15t-006.htm#en_us_publink1000142988

Rounding.(p37)


rule
spacer

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 PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Of such
wage—
From
product
Over—But not over—Of such
wage—
From
product
$0—$1380%$0$0—$3030%$0
$138—$20010% less$13.80$303—$47010% less$30.30
$200—$69615% less$23.80$470—$1,45515% less$53.80
$696—$1,27925% less$93.40$1,455—$2,27225% less$199.30
$1,279—$3,33828% less$131.77$2,272—$4,16528% less$267.46
$3,338—$7,21233% less$298.67$4,165—$7,32133% less$475.71
$7,21235% less$442.91$7,32135% less$622.13
Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $140.38)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Of such
wage—
From
product
Over—But not over—Of such
wage—
From
product
$0—$2760%$0$0—$6060%$0
$276—$40010% less$27.60$606—$94010% less$60.60
$400—$1,39215% less$47.60$940—$2,91015% less$107.60
$1,392—$2,55925% less$186.80$2,910—$4,54325% less$398.60
$2,559—$6,67728% less$263.57$4,543—$8,33128% less$534.89
$6,677—$14,42333% less$597.42$8,331—$14,64233% less$951.44
$14,42335% less$885.88$14,64235% less$1,244.28
Table C(1)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $152.08)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Of such
wage—
From
product
Over—But not over—Of such
wage—
From
product
$0—$2990%$0$0—$6560%$0
$299—$43310% less$29.90$656—$1,01910% less$65.60
$433—$1,50815% less$51.55$1,019—$3,15215% less$116.55
$1,508—$2,77225% less$202.35$3,152—$4,92225% less$431.75
$2,772—$7,23328% less$285.51$4,922—$9,02528% less$579.41
$7,233—$15,62533% less$647.16$9,025—$15,86333% less$1,030.66
$15,62535% less$959.66$15,86335% less$1,347.92
Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $304.17)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Of such
wage—
From
product
Over—But not over—Of such
wage—
From
product
$0—$5980%$0$0—$1,3130%$0
$598—$86710% less$59.80$1,313—$2,03810% less$131.30
$867—$3,01715% less$103.15$2,038—$6,30415% less$233.20
$3,017—$5,54425% less$404.85$6,304—$9,84425% less$863.60
$5,544—$14,46728% less$571.17$9,844—$18,05028% less$1,158.92
$14,467—$31,25033% less$1,294.52$18,050—$31,72533% less$2,061.42
$31,25035% less$1,919.52$31,72535% less$2,695.92
Table E(1)—DAILY or MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed for such period is $14.04)
 
Single PersonMarried Person
If the wage in excess of allowance
amount divided by the number of
days in the pay period is:
The income tax to be
withheld multiplied by
the number of days
in such period is:
If the wage in excess of allowance
amount divided by the number of
days in the pay period is:
The income tax to be
withheld multiplied by
the number of days
in such period is:
Over—But not over—Of such
wage—
From
product
Over—But not over—Of such
wage—
From
product
$0—$27.600%$0$0—$60.600%$0
$27.60—$40.0010% less$2.76$60.60—$94.0010% less$6.06
$40.00—$139.2015% less$4.76$94.00—$291.0015% less$10.76
$139.20—$255.9025% less$18.68$291.00—$454.3025% less$39.86
$255.90—$667.7028% less$26.35$454.30—$833.1028% less$53.48
$667.70—$1,442.3033% less$59.74$833.10—$1,464.2033% less$95.14
$1,442.3035% less$88.59$1,464.2035% 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 PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Such wage—TimesOver—But not over—Such wage—Times
$0—$138minus $00%$0—$303minus $0.000%
$138—$200minus $138.0010%$303—$470minus $303.0010%
$200—$696minus $158.6715%$470—$1,455minus $358.6715%
$696—$1,279minus $373.6025%$1,455—$2,272minus $797.2025%
$1,279—$3,338minus $470.6128%$2,272—$4,165minus $955.2128%
$3,338—$7,212minus $905.0633%$4,165—$7,321minus $1,441.5533%
$7,212minus $1,265.4635%$7,321minus $1,777.5135%
Table B(2)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $140.38)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Such wage—TimesOver—But not over—Such wage—Times
$0—$276minus $0.000%$0—$606minus $0.000%
$276—$400minus $276.0010%$606—$940minus $606.0010%
$400—$1,392minus $317.3315%$940—$2,910minus $717.3315%
$1,392—$2,559minus $747.2025%$2,910—$4,543minus $1,594.4025%
$2,559—$6,677minus $941.3228%$4,543—$8,331minus $1,910.3228%
$6,677—$14,423minus $1,810.3633%$8,331—$14,642minus $2,883.1533%
$14,423minus $2,531.0935%$14,642minus $3,555.0935%
Table C(2)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $152.08)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Such wage—TimesOver—But not over—Such wage—Times
$0—$299minus $0.000%$0—$656minus $0.000%
$299—$433minus $299.0010%$656—$1,019minus $656.0010%
$433—$1,508minus $343.6715%$1,019—$3,152minus $777.0015%
$1,508—$2,772minus $809.4025%$3,152—$4,922minus $1,727.0025%
$2,772—$7,233minus $1,019.6828%$4,922—$9,025minus $2,069.3228%
$7,233—$15,625minus $1,961.0933%$9,025—$15,863minus $3,123.2133%
$15,625minus $2,741.8935%$15,863minus $3,851.2035%
Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $304.17)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Such wage—TimesOver—But not over—Such wage—Times
$0—$598minus $0.000%$0—$1,313minus $0.000%
$598—$867minus $598.0010%$1,313—$2,038minus $1,313.0010%
$867—$3,017minus $687.6715%$2,038—$6,304minus $1,554.6715%
$3,017—$5,544minus $1,619.4025%$6,304—$9,844minus $3,454.4025%
$5,544—$14,467minus $2,039.8928%$9,844—$18,050minus $4,139.0028%
$14,467—$31,250minus $3,922.7933%$18,050—$31,725minus $6,246.7333%
$31,250minus $5,484.3435%$31,725minus $7,702.6335%
Table E(2)—DAILY or MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed per day for such period is $14.04)
 
Single PersonMarried Person
If the wage in excess of allowance
amount divided by the number of
days in the pay period is:
The income tax to be withheld
multiplied by the number of
days in such period is:
If the wage in excess of allowance
amount divided by the number of
days in the pay period is:
The income tax to be withheld
multiplied by the number of
days in such period is:
Over—But not over—Such wage—TimesOver—But not over—Such wage—Times
$0—$27.60minus $0.000%$0—$60.60minus $0.000%
$27.60—$40.00minus $27.6010%$60.60—$94.00minus $60.6010%
$40.00—$139.20minus $31.7315%$94.00—$291.00minus $71.7315%
$139.20—$255.90minus $74.7225%$291.00—$454.30minus $159.4425%
$255.90—$667.70minus $94.1128%$454.30—$833.10minus $191.0128%
$667.70—$1,442.30minus $181.0333%$833.10—$1,464.20minus $288.3133%
$1,442.30minus $253.1035%$1,464.20minus $355.5135%
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.
previous pagePrevious 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
next pageNext Page: Publication 15-T - New Wage Withholding and Advanced Earned Income Credit Payment Tables (for wages paid through December 2009) - Wage Bracket Percentage Method Tables (for Automated Payroll Systems)
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication