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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) - Wage Bracket Percentage Method Tables (for Automated Payroll Systems)
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Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables(p49)


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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.
EIC
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 are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$0$557.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
5560$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40
60654.784.784.784.784.784.784.784.784.784.784.78
65705.165.165.165.165.165.165.165.165.165.165.16
70755.555.555.555.555.555.555.555.555.555.555.55
75805.935.935.935.935.935.935.935.935.935.935.93
80856.316.316.316.316.316.316.316.316.316.316.31
85906.696.696.696.696.696.696.696.696.696.696.69
90957.087.087.087.087.087.087.087.087.087.087.08
951007.467.467.467.467.467.467.467.467.467.467.46
1001057.847.847.847.847.847.847.847.847.847.847.84
1051108.228.228.228.228.228.228.228.228.228.228.22
1101158.618.618.618.618.618.618.618.618.618.618.61
1151208.998.998.998.998.998.998.998.998.998.998.99
1201259.379.379.379.379.379.379.379.379.379.379.37
1251309.759.759.759.759.759.759.759.759.759.759.75
13013510.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514010.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014510.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515012.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015512.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516014.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016514.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517015.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017516.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518017.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018517.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519019.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019519.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520021.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20021022.6815.6815.6815.6815.6815.6815.6815.6815.6815.6815.68
21022024.4517.4516.4516.4516.4516.4516.4516.4516.4516.4516.45
22023027.2119.2117.2117.2117.2117.2117.2117.2117.2117.2117.21
23024028.9820.9817.9817.9817.9817.9817.9817.9817.9817.9817.98
24025031.7422.7418.7418.7418.7418.7418.7418.7418.7418.7418.74
25026033.5124.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027036.2726.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028038.0428.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029040.8029.8022.8021.8021.8021.8021.8021.8021.8021.8021.80
29030042.5732.5724.5722.5722.5722.5722.5722.5722.5722.5722.57
30031045.3334.3326.3323.3323.3323.3323.3323.3323.3323.3323.33
31032047.1037.1028.1024.1024.1024.1024.1024.1024.1024.1024.10
32033049.8638.8629.8624.8624.8624.8624.8624.8624.8624.8624.86
33034051.6341.6331.6325.6325.6325.6325.6325.6325.6325.6325.63
34035054.3943.3933.3926.3926.3926.3926.3926.3926.3926.3926.39
35036056.1646.1635.1628.1627.1627.1627.1627.1627.1627.1627.16
36037058.9247.9237.9229.9227.9227.9227.9227.9227.9227.9227.92
37038060.6950.6939.6931.6928.6928.6928.6928.6928.6928.6928.69
38039063.4552.4542.4533.4529.4529.4529.4529.4529.4529.4529.45
39040065.2255.2244.2235.2230.2230.2230.2230.2230.2230.2230.22
40041067.9856.9846.9836.9830.9830.9830.9830.9830.9830.9830.98
41042069.7559.7548.7538.7531.7531.7531.7531.7531.7531.7531.75
42043072.5161.5151.5140.5133.5132.5132.5132.5132.5132.5132.51
43044074.2864.2853.2843.2835.2833.2833.2833.2833.2833.2833.28
44045077.0466.0456.0445.0437.0434.0434.0434.0434.0434.0434.04
45046078.8168.8157.8147.8138.8134.8134.8134.8134.8134.8134.81
46047081.5770.5760.5749.5740.5735.5735.5735.5735.5735.5735.57
47048083.3473.3462.3452.3442.3436.3436.3436.3436.3436.3436.34
48049086.1075.1065.1054.1044.1037.1037.1037.1037.1037.1037.10
49050087.8777.8766.8756.8745.8738.8737.8737.8737.8737.8737.87
50051090.6379.6369.6358.6348.6340.6338.6338.6338.6338.6338.63
51052092.4082.4071.4061.4050.4042.4039.4039.4039.4039.4039.40
52053095.1684.1674.1663.1653.1644.1640.1640.1640.1640.1640.16
53054096.9386.9375.9365.9354.9345.9340.9340.9340.9340.9340.93
54055099.6988.6978.6967.6957.6947.6941.6941.6941.6941.6941.69
550560101.4691.4680.4670.4659.4649.4642.4642.4642.4642.4642.46
560570104.2293.2283.2272.2262.2251.2244.2243.2243.2243.2243.22
570580105.9995.9984.9974.9963.9953.9945.9943.9943.9943.9943.99
580590108.7597.7587.7576.7566.7555.7547.7544.7544.7544.7544.75
590600110.52100.5289.5279.5268.5258.5249.5245.5245.5245.5245.52
$600$610$113.28$102.28$92.28$81.28$71.28$60.28$51.28$46.28$46.28$46.28$46.28
610620115.05105.0594.0584.0573.0563.0553.0547.0547.0547.0547.05
620630117.81106.8196.8185.8175.8164.8154.8147.8147.8147.8147.81
630640119.58109.5898.5888.5877.5867.5856.5849.5848.5848.5848.58
640650122.34111.34101.3490.3480.3469.3459.3451.3449.3449.3449.34
650660124.11114.11103.1193.1182.1172.1161.1153.1150.1150.1150.11
660670126.87115.87105.8794.8784.8773.8763.8754.8750.8750.8750.87
670680128.64118.64107.6497.6486.6476.6465.6456.6451.6451.6451.64
680690131.40120.40110.4099.4089.4078.4068.4058.4052.4052.4052.40
690700133.17123.17112.17102.1791.1781.1770.1760.1753.1753.1753.17
700710136.93124.93114.93103.9393.9382.9372.9361.9354.9353.9353.93
710720139.70127.70116.70106.7095.7085.7074.7064.7056.7054.7054.70
720730143.46129.46119.46108.4698.4687.4677.4666.4658.4655.4655.46
730740146.23132.23121.23111.23100.2390.2379.2369.2360.2356.2356.23
740750149.99133.99123.99112.99102.9991.9981.9970.9961.9956.9956.99
750760152.76136.76125.76115.76104.7694.7683.7673.7663.7657.7657.76
760770156.52138.52128.52117.52107.5296.5286.5275.5265.5258.5258.52
770780159.29142.29130.29120.29109.2999.2988.2978.2967.2960.2959.29
780790163.05145.05133.05122.05112.05101.0591.0580.0570.0562.0560.05
790800165.82148.82134.82124.82113.82103.8292.8282.8271.8263.8260.82
800810169.58151.58137.58126.58116.58105.5895.5884.5874.5865.5861.58
810820172.35155.35139.35129.35118.35108.3597.3587.3576.3567.3562.35
820830176.11158.11142.11131.11121.11110.11100.1189.1179.1169.1163.11
830840178.88161.88143.88133.88122.88112.88101.8891.8880.8870.8863.88
840850182.64164.64147.64135.64125.64114.64104.6493.6483.6472.6465.64
850860185.41168.41150.41138.41127.41117.41106.4196.4185.4175.4167.41
860870189.17171.17154.17140.17130.17119.17109.1798.1788.1777.1769.17
870880191.94174.94156.94142.94131.94121.94110.94100.9489.9479.9470.94
880890195.70177.70160.70144.70134.70123.70113.70102.7092.7081.7072.70
890900198.47181.47163.47147.47136.47126.47115.47105.4794.4784.4774.47
900910202.23184.23167.23149.23139.23128.23118.23107.2397.2386.2376.23
910920205.00188.00170.00153.00141.00131.00120.00110.0099.0089.0078.00
920930208.76190.76173.76155.76143.76132.76122.76111.76101.7690.7680.76
930940211.53194.53176.53159.53145.53135.53124.53114.53103.5393.5382.53
940950215.29197.29180.29162.29148.29137.29127.29116.29106.2995.2985.29
950960218.06201.06183.06166.06150.06140.06129.06119.06108.0698.0687.06
960970221.82203.82186.82168.82152.82141.82131.82120.82110.8299.8289.82
970980224.59207.59189.59172.59154.59144.59133.59123.59112.59102.5991.59
980990228.35210.35193.35175.35158.35146.35136.35125.35115.35104.3594.35
9901,000231.12214.12196.12179.12161.12149.12138.12128.12117.12107.1296.12
1,0001,010234.88216.88199.88181.88164.88150.88140.88129.88119.88108.8898.88
1,0101,020237.65220.65202.65185.65167.65153.65142.65132.65121.65111.65100.65
1,0201,030241.41223.41206.41188.41171.41155.41145.41134.41124.41113.41103.41
1,0301,040244.18227.18209.18192.18174.18158.18147.18137.18126.18116.18105.18
1,0401,050247.94229.94212.94194.94177.94159.94149.94138.94128.94117.94107.94
1,0501,060250.71233.71215.71198.71180.71163.71151.71141.71130.71120.71109.71
1,0601,070254.47236.47219.47201.47184.47166.47154.47143.47133.47122.47112.47
1,0701,080257.24240.24222.24205.24187.24170.24156.24146.24135.24125.24114.24
1,0801,090261.00243.00226.00208.00191.00173.00159.00148.00138.00127.00117.00
1,0901,100263.77246.77228.77211.77193.77176.77160.77150.77139.77129.77118.77
1,1001,110267.53249.53232.53214.53197.53179.53163.53152.53142.53131.53121.53
1,1101,120270.30253.30235.30218.30200.30183.30165.30155.30144.30134.30123.30
1,1201,130274.06256.06239.06221.06204.06186.06169.06157.06147.06136.06126.06
1,1301,140276.83259.83241.83224.83206.83189.83171.83159.83148.83138.83127.83
1,1401,150280.59262.59245.59227.59210.59192.59175.59161.59151.59140.59130.59
1,1501,160283.36266.36248.36231.36213.36196.36178.36164.36153.36143.36132.36
1,1601,170287.12269.12252.12234.12217.12199.12182.12166.12156.12145.12135.12
1,1701,180289.89272.89254.89237.89219.89202.89184.89168.89157.89147.89136.89
1,1801,190293.65275.65258.65240.65223.65205.65188.65170.65160.65149.65139.65
1,1901,200296.42279.42261.42244.42226.42209.42191.42173.42162.42152.42141.42
1,2001,210300.18282.18265.18247.18230.18212.18195.18177.18165.18154.18144.18
1,2101,220302.95285.95267.95250.95232.95215.95197.95179.95166.95156.95145.95
1,2201,230306.71288.71271.71253.71236.71218.71201.71183.71169.71158.71148.71
1,2301,240309.48292.48274.48257.48239.48222.48204.48186.48171.48161.48150.48
1,2401,250313.24295.24278.24260.24243.24225.24208.24190.24174.24163.24153.24
             
$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 are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$0$1257.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
125130$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75
13013510.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514010.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014510.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515011.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015511.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516012.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016512.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517012.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017513.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518013.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018513.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519014.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019514.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520015.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20021015.6815.6815.6815.6815.6815.6815.6815.6815.6815.6815.68
21022016.4516.4516.4516.4516.4516.4516.4516.4516.4516.4516.45
22023017.2117.2117.2117.2117.2117.2117.2117.2117.2117.2117.21
23024017.9817.9817.9817.9817.9817.9817.9817.9817.9817.9817.98
24025018.7418.7418.7418.7418.7418.7418.7418.7418.7418.7418.74
25026019.5119.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027020.2720.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028021.0421.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029021.8021.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030022.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031023.3323.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032025.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033026.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034028.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035030.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036032.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037033.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038035.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039037.4530.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040039.2232.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041040.9833.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042042.7535.7531.7531.7531.7531.7531.7531.7531.7531.7531.75
42043044.5137.5132.5132.5132.5132.5132.5132.5132.5132.5132.51
43044046.2839.2833.2833.2833.2833.2833.2833.2833.2833.2833.28
44045048.0441.0434.0434.0434.0434.0434.0434.0434.0434.0434.04
45046049.8142.8135.8134.8134.8134.8134.8134.8134.8134.8134.81
46047051.5744.5737.5735.5735.5735.5735.5735.5735.5735.5735.57
47048053.3446.3439.3436.3436.3436.3436.3436.3436.3436.3436.34
48049056.1048.1041.1037.1037.1037.1037.1037.1037.1037.1037.10
49050057.8749.8742.8737.8737.8737.8737.8737.8737.8737.8737.87
50051060.6351.6344.6338.6338.6338.6338.6338.6338.6338.6338.63
51052062.4053.4046.4039.4039.4039.4039.4039.4039.4039.4039.40
52053065.1655.1648.1641.1640.1640.1640.1640.1640.1640.1640.16
53054066.9356.9349.9342.9340.9340.9340.9340.9340.9340.9340.93
54055069.6958.6951.6944.6941.6941.6941.6941.6941.6941.6941.69
55056071.4661.4653.4646.4642.4642.4642.4642.4642.4642.4642.46
56057074.2263.2255.2248.2243.2243.2243.2243.2243.2243.2243.22
57058075.9965.9956.9949.9943.9943.9943.9943.9943.9943.9943.99
58059078.7567.7558.7551.7544.7544.7544.7544.7544.7544.7544.75
59060080.5270.5260.5253.5246.5245.5245.5245.5245.5245.5245.52
60061083.2872.2862.2855.2848.2846.2846.2846.2846.2846.2846.28
61062085.0575.0564.0557.0550.0547.0547.0547.0547.0547.0547.05
62063087.8176.8166.8158.8151.8147.8147.8147.8147.8147.8147.81
63064089.5879.5868.5860.5853.5848.5848.5848.5848.5848.5848.58
64065092.3481.3471.3462.3455.3449.3449.3449.3449.3449.3449.34
65066094.1184.1173.1164.1157.1150.1150.1150.1150.1150.1150.11
66067096.8785.8775.8765.8758.8751.8750.8750.8750.8750.8750.87
67068098.6488.6477.6467.6460.6453.6451.6451.6451.6451.6451.64
680690101.4090.4080.4069.4062.4055.4052.4052.4052.4052.4052.40
690700103.1793.1782.1772.1764.1757.1753.1753.1753.1753.1753.17
700710105.9394.9384.9373.9365.9358.9353.9353.9353.9353.9353.93
710720107.7097.7086.7076.7067.7060.7054.7054.7054.7054.7054.70
720730110.4699.4689.4678.4669.4662.4655.4655.4655.4655.4655.46
730740112.23102.2391.2381.2371.2364.2357.2356.2356.2356.2356.23
$740$750$114.99$103.99$93.99$82.99$72.99$65.99$58.99$56.99$56.99$56.99$56.99
750760116.76106.7695.7685.7674.7667.7660.7657.7657.7657.7657.76
760770119.52108.5298.5287.5277.5269.5262.5258.5258.5258.5258.52
770780121.29111.29100.2990.2979.2971.2964.2959.2959.2959.2959.29
780790124.05113.05103.0592.0582.0573.0566.0560.0560.0560.0560.05
790800125.82115.82104.8294.8283.8274.8267.8260.8260.8260.8260.82
800810128.58117.58107.5896.5886.5876.5869.5862.5861.5861.5861.58
810820130.35120.35109.3599.3588.3578.3571.3564.3562.3562.3562.35
820830133.11122.11112.11101.1191.1180.1173.1166.1163.1163.1163.11
830840134.88124.88113.88103.8892.8882.8874.8867.8863.8863.8863.88
840850137.64126.64116.64105.6495.6484.6476.6469.6464.6464.6464.64
850860139.41129.41118.41108.4197.4187.4178.4171.4165.4165.4165.41
860870142.17131.17121.17110.17100.1789.1780.1773.1766.1766.1766.17
870880143.94133.94122.94112.94101.9491.9481.9474.9467.9466.9466.94
880890146.70135.70125.70114.70104.7093.7083.7076.7069.7067.7067.70
890900148.47138.47127.47117.47106.4796.4785.4778.4771.4768.4768.47
900910151.23140.23130.23119.23109.2398.2388.2380.2373.2369.2369.23
910920153.00143.00132.00122.00111.00101.0090.0082.0075.0070.0070.00
920930155.76144.76134.76123.76113.76102.7692.7683.7676.7670.7670.76
930940157.53147.53136.53126.53115.53105.5394.5385.5378.5371.5371.53
940950160.29149.29139.29128.29118.29107.2997.2987.2980.2973.2972.29
950960162.06152.06141.06131.06120.06110.0699.0689.0682.0675.0673.06
960970164.82153.82143.82132.82122.82111.82101.8290.8283.8276.8273.82
970980166.59156.59145.59135.59124.59114.59103.5993.5985.5978.5974.59
980990169.35158.35148.35137.35127.35116.35106.3595.3587.3580.3575.35
9901,000171.12161.12150.12140.12129.12119.12108.1298.1289.1282.1276.12
1,0001,010173.88162.88152.88141.88131.88120.88110.8899.8890.8883.8876.88
1,0101,020175.65165.65154.65144.65133.65123.65112.65102.6592.6585.6578.65
1,0201,030178.41167.41157.41146.41136.41125.41115.41104.4194.4187.4180.41
1,0301,040180.18170.18159.18149.18138.18128.18117.18107.1896.1889.1882.18
1,0401,050182.94171.94161.94150.94140.94129.94119.94108.9498.9490.9483.94
1,0501,060184.71174.71163.71153.71142.71132.71121.71111.71100.7192.7185.71
1,0601,070187.47176.47166.47155.47145.47134.47124.47113.47103.4794.4787.47
1,0701,080189.24179.24168.24158.24147.24137.24126.24116.24105.2496.2489.24
1,0801,090192.00181.00171.00160.00150.00139.00129.00118.00108.0098.0091.00
1,0901,100193.77183.77172.77162.77151.77141.77130.77120.77109.7799.7792.77
1,1001,110196.53185.53175.53164.53154.53143.53133.53122.53112.53101.5394.53
1,1101,120198.30188.30177.30167.30156.30146.30135.30125.30114.30104.3096.30
1,1201,130201.06190.06180.06169.06159.06148.06138.06127.06117.06106.0698.06
1,1301,140202.83192.83181.83171.83160.83150.83139.83129.83118.83108.8399.83
1,1401,150205.59194.59184.59173.59163.59152.59142.59131.59121.59110.59101.59
1,1501,160207.36197.36186.36176.36165.36155.36144.36134.36123.36113.36103.36
1,1601,170210.12199.12189.12178.12168.12157.12147.12136.12126.12115.12105.12
1,1701,180211.89201.89190.89180.89169.89159.89148.89138.89127.89117.89106.89
1,1801,190214.65203.65193.65182.65172.65161.65151.65140.65130.65119.65109.65
1,1901,200216.42206.42195.42185.42174.42164.42153.42143.42132.42122.42111.42
1,2001,210219.18208.18198.18187.18177.18166.18156.18145.18135.18124.18114.18
1,2101,220220.95210.95199.95189.95178.95168.95157.95147.95136.95126.95115.95
1,2201,230223.71212.71202.71191.71181.71170.71160.71149.71139.71128.71118.71
1,2301,240225.48215.48204.48194.48183.48173.48162.48152.48141.48131.48120.48
1,2401,250228.24217.24207.24196.24186.24175.24165.24154.24144.24133.24123.24
1,2501,260230.01220.01209.01199.01188.01178.01167.01157.01146.01136.01125.01
1,2601,270232.77221.77211.77200.77190.77179.77169.77158.77148.77137.77127.77
1,2701,280234.54224.54213.54203.54192.54182.54171.54161.54150.54140.54129.54
1,2801,290237.30226.30216.30205.30195.30184.30174.30163.30153.30142.30132.30
1,2901,300239.07229.07218.07208.07197.07187.07176.07166.07155.07145.07134.07
1,3001,310241.83230.83220.83209.83199.83188.83178.83167.83157.83146.83136.83
1,3101,320243.60233.60222.60212.60201.60191.60180.60170.60159.60149.60138.60
1,3201,330246.36235.36225.36214.36204.36193.36183.36172.36162.36151.36141.36
1,3301,340248.13238.13227.13217.13206.13196.13185.13175.13164.13154.13143.13
1,3401,350250.89239.89229.89218.89208.89197.89187.89176.89166.89155.89145.89
1,3501,360252.66242.66231.66221.66210.66200.66189.66179.66168.66158.66147.66
1,3601,370255.42244.42234.42223.42213.42202.42192.42181.42171.42160.42150.42
1,3701,380257.19247.19236.19226.19215.19205.19194.19184.19173.19163.19152.19
1,3801,390259.95248.95238.95227.95217.95206.95196.95185.95175.95164.95154.95
             
$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 are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$0$1057.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
105110$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22
1101158.618.618.618.618.618.618.618.618.618.618.61
1151208.998.998.998.998.998.998.998.998.998.998.99
1201259.379.379.379.379.379.379.379.379.379.379.37
1251309.759.759.759.759.759.759.759.759.759.759.75
13013510.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514010.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014510.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515011.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015511.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516012.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016512.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517012.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017513.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518013.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018513.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519014.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019514.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520015.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20020515.4915.4915.4915.4915.4915.4915.4915.4915.4915.4915.49
20521015.8715.8715.8715.8715.8715.8715.8715.8715.8715.8715.87
21021516.2616.2616.2616.2616.2616.2616.2616.2616.2616.2616.26
21522016.6416.6416.6416.6416.6416.6416.6416.6416.6416.6416.64
22022517.0217.0217.0217.0217.0217.0217.0217.0217.0217.0217.02
22523017.4017.4017.4017.4017.4017.4017.4017.4017.4017.4017.40
23023517.7917.7917.7917.7917.7917.7917.7917.7917.7917.7917.79
23524018.1718.1718.1718.1718.1718.1718.1718.1718.1718.1718.17
24024518.5518.5518.5518.5518.5518.5518.5518.5518.5518.5518.55
24525018.9318.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
25026019.5119.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027020.2720.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028021.0421.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029022.8021.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030024.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031026.3323.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032028.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033029.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034031.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035033.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036035.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037036.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038038.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039040.4529.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040042.2230.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041043.9830.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042046.7531.7531.7531.7531.7531.7531.7531.7531.7531.7531.75
42043048.5133.5132.5132.5132.5132.5132.5132.5132.5132.5132.51
43044051.2835.2833.2833.2833.2833.2833.2833.2833.2833.2833.28
44045053.0437.0434.0434.0434.0434.0434.0434.0434.0434.0434.04
45046055.8138.8134.8134.8134.8134.8134.8134.8134.8134.8134.81
46047057.5740.5735.5735.5735.5735.5735.5735.5735.5735.5735.57
47048060.3442.3436.3436.3436.3436.3436.3436.3436.3436.3436.34
48049062.1044.1037.1037.1037.1037.1037.1037.1037.1037.1037.10
49050064.8745.8737.8737.8737.8737.8737.8737.8737.8737.8737.87
50052068.0248.0239.0239.0239.0239.0239.0239.0239.0239.0239.02
52054072.5551.5540.5540.5540.5540.5540.5540.5540.5540.5540.55
54056077.0856.0842.0842.0842.0842.0842.0842.0842.0842.0842.08
56058081.6160.6144.6143.6143.6143.6143.6143.6143.6143.6143.61
58060086.1465.1448.1445.1445.1445.1445.1445.1445.1445.1445.14
60062090.6769.6751.6746.6746.6746.6746.6746.6746.6746.6746.67
62064095.2074.2055.2048.2048.2048.2048.2048.2048.2048.2048.20
64066099.7378.7358.7349.7349.7349.7349.7349.7349.7349.7349.73
660680104.2683.2662.2651.2651.2651.2651.2651.2651.2651.2651.26
680700108.7987.7966.7952.7952.7952.7952.7952.7952.7952.7952.79
700720113.3292.3271.3255.3254.3254.3254.3254.3254.3254.3254.32
720740117.8596.8575.8558.8555.8555.8555.8555.8555.8555.8555.85
740760122.38101.3880.3862.3857.3857.3857.3857.3857.3857.3857.38
760780126.91105.9184.9165.9158.9158.9158.9158.9158.9158.9158.91
780800131.44110.4489.4469.4460.4460.4460.4460.4460.4460.4460.44
$800$820$135.97$114.97$93.97$72.97$61.97$61.97$61.97$61.97$61.97$61.97$61.97
820840140.50119.5098.5077.5063.5063.5063.5063.5063.5063.5063.50
840860145.03124.03103.0382.0366.0365.0365.0365.0365.0365.0365.03
860880149.56128.56107.5686.5669.5666.5666.5666.5666.5666.5666.56
880900154.09133.09112.0991.0973.0968.0968.0968.0968.0968.0968.09
900920158.62137.62116.6295.6276.6269.6269.6269.6269.6269.6269.62
920940163.15142.15121.15100.1580.1571.1571.1571.1571.1571.1571.15
940960167.68146.68125.68104.6883.6872.6872.6872.6872.6872.6872.68
960980172.21151.21130.21109.2188.2174.2174.2174.2174.2174.2174.21
9801,000176.74155.74134.74113.7492.7476.7475.7475.7475.7475.7475.74
1,0001,020181.27160.27139.27118.2797.2780.2777.2777.2777.2777.2777.27
1,0201,040185.80164.80143.80122.80101.8083.8078.8078.8078.8078.8078.80
1,0401,060190.33169.33148.33127.33106.3387.3380.3380.3380.3380.3380.33
1,0601,080194.86173.86152.86131.86110.8690.8681.8681.8681.8681.8681.86
1,0801,100199.39178.39157.39136.39115.3994.3983.3983.3983.3983.3983.39
1,1001,120203.92182.92161.92140.92119.9298.9284.9284.9284.9284.9284.92
1,1201,140208.45187.45166.45145.45124.45103.4587.4586.4586.4586.4586.45
1,1401,160212.98191.98170.98149.98128.98107.9890.9887.9887.9887.9887.98
1,1601,180217.51196.51175.51154.51133.51112.5194.5189.5189.5189.5189.51
1,1801,200222.04201.04180.04159.04138.04117.0498.0491.0491.0491.0491.04
1,2001,220226.57205.57184.57163.57142.57121.57101.5792.5792.5792.5792.57
1,2201,240231.10210.10189.10168.10147.10126.10105.1094.1094.1094.1094.10
1,2401,260235.63214.63193.63172.63151.63130.63109.6395.6395.6395.6395.63
1,2601,280240.16219.16198.16177.16156.16135.16114.1698.1697.1697.1697.16
1,2801,300244.69223.69202.69181.69160.69139.69118.69101.6998.6998.6998.69
1,3001,320249.22228.22207.22186.22165.22144.22123.22105.22100.22100.22100.22
1,3201,340253.75232.75211.75190.75169.75148.75127.75108.75101.75101.75101.75
1,3401,360258.28237.28216.28195.28174.28153.28132.28112.28103.28103.28103.28
1,3601,380262.81241.81220.81199.81178.81157.81136.81115.81104.81104.81104.81
1,3801,400267.34246.34225.34204.34183.34162.34141.34119.34106.34106.34106.34
1,4001,420273.87250.87229.87208.87187.87166.87145.87123.87108.87107.87107.87
1,4201,440280.40255.40234.40213.40192.40171.40150.40128.40112.40109.40109.40
1,4401,460286.93259.93238.93217.93196.93175.93154.93132.93115.93110.93110.93
1,4601,480293.46264.46243.46222.46201.46180.46159.46137.46119.46112.46112.46
1,4801,500299.99268.99247.99226.99205.99184.99163.99141.99122.99113.99113.99
1,5001,520306.52273.52252.52231.52210.52189.52168.52146.52126.52115.52115.52
1,5201,540313.05278.05257.05236.05215.05194.05173.05151.05130.05117.05117.05
1,5401,560319.58284.58261.58240.58219.58198.58177.58155.58134.58119.58118.58
1,5601,580326.11291.11266.11245.11224.11203.11182.11160.11139.11123.11120.11
1,5801,600332.64297.64270.64249.64228.64207.64186.64164.64143.64126.64121.64
1,6001,620339.17304.17275.17254.17233.17212.17191.17169.17148.17130.17123.17
1,6201,640345.70310.70279.70258.70237.70216.70195.70173.70152.70133.70124.70
1,6401,660352.23317.23284.23263.23242.23221.23200.23178.23157.23137.23126.23
1,6601,680358.76323.76288.76267.76246.76225.76204.76182.76161.76140.76127.76
1,6801,700365.29330.29294.29272.29251.29230.29209.29187.29166.29145.29130.29
1,7001,720371.82336.82300.82276.82255.82234.82213.82191.82170.82149.82133.82
1,7201,740378.35343.35307.35281.35260.35239.35218.35196.35175.35154.35137.35
1,7401,760384.88349.88313.88285.88264.88243.88222.88200.88179.88158.88140.88
1,7601,780391.41356.41320.41290.41269.41248.41227.41205.41184.41163.41144.41
1,7801,800397.94362.94326.94294.94273.94252.94231.94209.94188.94167.94147.94
1,8001,820404.47369.47333.47299.47278.47257.47236.47214.47193.47172.47151.47
1,8201,840411.00376.00340.00305.00283.00262.00241.00219.00198.00177.00156.00
1,8401,860417.53382.53346.53311.53287.53266.53245.53223.53202.53181.53160.53
1,8601,880424.06389.06353.06318.06292.06271.06250.06228.06207.06186.06165.06
1,8801,900430.59395.59359.59324.59296.59275.59254.59232.59211.59190.59169.59
1,9001,920437.12402.12366.12331.12301.12280.12259.12237.12216.12195.12174.12
1,9201,940443.65408.65372.65337.65305.65284.65263.65241.65220.65199.65178.65
1,9401,960450.18415.18379.18344.18310.18289.18268.18246.18225.18204.18183.18
1,9601,980456.71421.71385.71350.71315.71293.71272.71250.71229.71208.71187.71
1,9802,000463.24428.24392.24357.24322.24298.24277.24255.24234.24213.24192.24
2,0002,020469.77434.77398.77363.77328.77302.77281.77259.77238.77217.77196.77
2,0202,040476.30441.30405.30370.30335.30307.30286.30264.30243.30222.30201.30
2,0402,060482.83447.83411.83376.83341.83311.83290.83268.83247.83226.83205.83
2,0602,080489.36454.36418.36383.36348.36316.36295.36273.36252.36231.36210.36
2,0802,100495.89460.89424.89389.89354.89320.89299.89277.89256.89235.89214.89
             
$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 are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$0$2507.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
250260$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51
26027020.2720.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028021.0421.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029021.8021.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030022.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031023.3323.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032024.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033024.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034025.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035026.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036027.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037027.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038028.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039029.4529.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040030.2230.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041030.9830.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042031.7531.7531.7531.7531.7531.7531.7531.7531.7531.7531.75
42043032.5132.5132.5132.5132.5132.5132.5132.5132.5132.5132.51
43044033.2833.2833.2833.2833.2833.2833.2833.2833.2833.2833.28
44045034.0434.0434.0434.0434.0434.0434.0434.0434.0434.0434.04
45046034.8134.8134.8134.8134.8134.8134.8134.8134.8134.8134.81
46047035.5735.5735.5735.5735.5735.5735.5735.5735.5735.5735.57
47048036.3436.3436.3436.3436.3436.3436.3436.3436.3436.3436.34
48049037.1037.1037.1037.1037.1037.1037.1037.1037.1037.1037.10
49050037.8737.8737.8737.8737.8737.8737.8737.8737.8737.8737.87
50052039.0239.0239.0239.0239.0239.0239.0239.0239.0239.0239.02
52054040.5540.5540.5540.5540.5540.5540.5540.5540.5540.5540.55
54056042.0842.0842.0842.0842.0842.0842.0842.0842.0842.0842.08
56058043.6143.6143.6143.6143.6143.6143.6143.6143.6143.6143.61
58060045.1445.1445.1445.1445.1445.1445.1445.1445.1445.1445.14
60062046.6746.6746.6746.6746.6746.6746.6746.6746.6746.6746.67
62064050.2048.2048.2048.2048.2048.2048.2048.2048.2048.2048.20
64066053.7349.7349.7349.7349.7349.7349.7349.7349.7349.7349.73
66068057.2651.2651.2651.2651.2651.2651.2651.2651.2651.2651.26
68070060.7952.7952.7952.7952.7952.7952.7952.7952.7952.7952.79
70072064.3254.3254.3254.3254.3254.3254.3254.3254.3254.3254.32
72074067.8555.8555.8555.8555.8555.8555.8555.8555.8555.8555.85
74076071.3857.3857.3857.3857.3857.3857.3857.3857.3857.3857.38
76078074.9160.9158.9158.9158.9158.9158.9158.9158.9158.9158.91
78080078.4464.4460.4460.4460.4460.4460.4460.4460.4460.4460.44
80082081.9767.9761.9761.9761.9761.9761.9761.9761.9761.9761.97
82084085.5071.5063.5063.5063.5063.5063.5063.5063.5063.5063.50
84086089.0375.0365.0365.0365.0365.0365.0365.0365.0365.0365.03
86088092.5678.5666.5666.5666.5666.5666.5666.5666.5666.5666.56
88090096.0982.0968.0968.0968.0968.0968.0968.0968.0968.0968.09
90092099.6285.6271.6269.6269.6269.6269.6269.6269.6269.6269.62
920940103.1589.1575.1571.1571.1571.1571.1571.1571.1571.1571.15
940960107.6892.6878.6872.6872.6872.6872.6872.6872.6872.6872.68
960980112.2196.2182.2174.2174.2174.2174.2174.2174.2174.2174.21
9801,000116.7499.7485.7475.7475.7475.7475.7475.7475.7475.7475.74
1,0001,020121.27103.2789.2777.2777.2777.2777.2777.2777.2777.2777.27
1,0201,040125.80106.8092.8078.8078.8078.8078.8078.8078.8078.8078.80
1,0401,060130.33110.3396.3382.3380.3380.3380.3380.3380.3380.3380.33
1,0601,080134.86113.8699.8685.8681.8681.8681.8681.8681.8681.8681.86
1,0801,100139.39118.39103.3989.3983.3983.3983.3983.3983.3983.3983.39
1,1001,120143.92122.92106.9292.9284.9284.9284.9284.9284.9284.9284.92
1,1201,140148.45127.45110.4596.4586.4586.4586.4586.4586.4586.4586.45
1,1401,160152.98131.98113.9899.9887.9887.9887.9887.9887.9887.9887.98
1,1601,180157.51136.51117.51103.5189.5189.5189.5189.5189.5189.5189.51
1,1801,200162.04141.04121.04107.0493.0491.0491.0491.0491.0491.0491.04
1,2001,220166.57145.57124.57110.5796.5792.5792.5792.5792.5792.5792.57
1,2201,240171.10150.10129.10114.10100.1094.1094.1094.1094.1094.1094.10
1,2401,260175.63154.63133.63117.63103.6395.6395.6395.6395.6395.6395.63
1,2601,280180.16159.16138.16121.16107.1697.1697.1697.1697.1697.1697.16
1,2801,300184.69163.69142.69124.69110.6998.6998.6998.6998.6998.6998.69
1,3001,320189.22168.22147.22128.22114.22100.22100.22100.22100.22100.22100.22
1,3201,340193.75172.75151.75131.75117.75103.75101.75101.75101.75101.75101.75
1,3401,360198.28177.28156.28135.28121.28107.28103.28103.28103.28103.28103.28
1,3601,380202.81181.81160.81139.81124.81110.81104.81104.81104.81104.81104.81
$1,380$1,400$207.34$186.34$165.34$144.34$128.34$114.34$106.34$106.34$106.34$106.34$106.34
1,4001,420211.87190.87169.87148.87131.87117.87107.87107.87107.87107.87107.87
1,4201,440216.40195.40174.40153.40135.40121.40109.40109.40109.40109.40109.40
1,4401,460220.93199.93178.93157.93138.93124.93110.93110.93110.93110.93110.93
1,4601,480225.46204.46183.46162.46142.46128.46114.46112.46112.46112.46112.46
1,4801,500229.99208.99187.99166.99145.99131.99117.99113.99113.99113.99113.99
1,5001,520234.52213.52192.52171.52150.52135.52121.52115.52115.52115.52115.52
1,5201,540239.05218.05197.05176.05155.05139.05125.05117.05117.05117.05117.05
1,5401,560243.58222.58201.58180.58159.58142.58128.58118.58118.58118.58118.58
1,5601,580248.11227.11206.11185.11164.11146.11132.11120.11120.11120.11120.11
1,5801,600252.64231.64210.64189.64168.64149.64135.64121.64121.64121.64121.64
1,6001,620257.17236.17215.17194.17173.17153.17139.17125.17123.17123.17123.17
1,6201,640261.70240.70219.70198.70177.70156.70142.70128.70124.70124.70124.70
1,6401,660266.23245.23224.23203.23182.23161.23146.23132.23126.23126.23126.23
1,6601,680270.76249.76228.76207.76186.76165.76149.76135.76127.76127.76127.76
1,6801,700275.29254.29233.29212.29191.29170.29153.29139.29129.29129.29129.29
1,7001,720279.82258.82237.82216.82195.82174.82156.82142.82130.82130.82130.82
1,7201,740284.35263.35242.35221.35200.35179.35160.35146.35132.35132.35132.35
1,7401,760288.88267.88246.88225.88204.88183.88163.88149.88135.88133.88133.88
1,7601,780293.41272.41251.41230.41209.41188.41167.41153.41139.41135.41135.41
1,7801,800297.94276.94255.94234.94213.94192.94171.94156.94142.94136.94136.94
1,8001,820302.47281.47260.47239.47218.47197.47176.47160.47146.47138.47138.47
1,8201,840307.00286.00265.00244.00223.00202.00181.00164.00150.00140.00140.00
1,8401,860311.53290.53269.53248.53227.53206.53185.53167.53153.53141.53141.53
1,8601,880316.06295.06274.06253.06232.06211.06190.06171.06157.06143.06143.06
1,8801,900320.59299.59278.59257.59236.59215.59194.59174.59160.59146.59144.59
1,9001,920325.12304.12283.12262.12241.12220.12199.12178.12164.12150.12146.12
1,9201,940329.65308.65287.65266.65245.65224.65203.65182.65167.65153.65147.65
1,9401,960334.18313.18292.18271.18250.18229.18208.18187.18171.18157.18149.18
1,9601,980338.71317.71296.71275.71254.71233.71212.71191.71174.71160.71150.71
1,9802,000343.24322.24301.24280.24259.24238.24217.24196.24178.24164.24152.24
2,0002,020347.77326.77305.77284.77263.77242.77221.77200.77181.77167.77153.77
2,0202,040352.30331.30310.30289.30268.30247.30226.30205.30185.30171.30157.30
2,0402,060356.83335.83314.83293.83272.83251.83230.83209.83188.83174.83160.83
2,0602,080361.36340.36319.36298.36277.36256.36235.36214.36192.36178.36164.36
2,0802,100365.89344.89323.89302.89281.89260.89239.89218.89196.89181.89167.89
2,1002,120370.42349.42328.42307.42286.42265.42244.42223.42201.42185.42171.42
2,1202,140374.95353.95332.95311.95290.95269.95248.95227.95205.95188.95174.95
2,1402,160379.48358.48337.48316.48295.48274.48253.48232.48210.48192.48178.48
2,1602,180384.01363.01342.01321.01300.01279.01258.01237.01215.01196.01182.01
2,1802,200388.54367.54346.54325.54304.54283.54262.54241.54219.54199.54185.54
2,2002,220393.07372.07351.07330.07309.07288.07267.07246.07224.07203.07189.07
2,2202,240397.60376.60355.60334.60313.60292.60271.60250.60228.60207.60192.60
2,2402,260402.13381.13360.13339.13318.13297.13276.13255.13233.13212.13196.13
2,2602,280406.66385.66364.66343.66322.66301.66280.66259.66237.66216.66199.66
2,2802,300411.19390.19369.19348.19327.19306.19285.19264.19242.19221.19203.19
2,3002,320415.72394.72373.72352.72331.72310.72289.72268.72246.72225.72206.72
2,3202,340420.25399.25378.25357.25336.25315.25294.25273.25251.25230.25210.25
2,3402,360424.78403.78382.78361.78340.78319.78298.78277.78255.78234.78213.78
2,3602,380429.31408.31387.31366.31345.31324.31303.31282.31260.31239.31218.31
2,3802,400433.84412.84391.84370.84349.84328.84307.84286.84264.84243.84222.84
2,4002,420438.37417.37396.37375.37354.37333.37312.37291.37269.37248.37227.37
2,4202,440442.90421.90400.90379.90358.90337.90316.90295.90273.90252.90231.90
2,4402,460447.43426.43405.43384.43363.43342.43321.43300.43278.43257.43236.43
2,4602,480451.96430.96409.96388.96367.96346.96325.96304.96282.96261.96240.96
2,4802,500456.49435.49414.49393.49372.49351.49330.49309.49287.49266.49245.49
2,5002,520461.02440.02419.02398.02377.02356.02335.02314.02292.02271.02250.02
2,5202,540465.55444.55423.55402.55381.55360.55339.55318.55296.55275.55254.55
2,5402,560470.08449.08428.08407.08386.08365.08344.08323.08301.08280.08259.08
2,5602,580474.61453.61432.61411.61390.61369.61348.61327.61305.61284.61263.61
2,5802,600479.14458.14437.14416.14395.14374.14353.14332.14310.14289.14268.14
2,6002,620483.67462.67441.67420.67399.67378.67357.67336.67314.67293.67272.67
2,6202,640488.20467.20446.20425.20404.20383.20362.20341.20319.20298.20277.20
2,6402,660492.73471.73450.73429.73408.73387.73366.73345.73323.73302.73281.73
2,6602,680497.26476.26455.26434.26413.26392.26371.26350.26328.26307.26286.26
             
$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 are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$0$1157.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
115120$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99
1201259.379.379.379.379.379.379.379.379.379.379.37
1251309.759.759.759.759.759.759.759.759.759.759.75
13013510.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514010.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014510.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515011.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015511.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516012.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016512.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517012.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017513.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518013.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018513.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519014.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019514.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520015.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20020515.4915.4915.4915.4915.4915.4915.4915.4915.4915.4915.49
20521015.8715.8715.8715.8715.8715.8715.8715.8715.8715.8715.87
21021516.2616.2616.2616.2616.2616.2616.2616.2616.2616.2616.26
21522016.6416.6416.6416.6416.6416.6416.6416.6416.6416.6416.64
22022517.0217.0217.0217.0217.0217.0217.0217.0217.0217.0217.02
22523017.4017.4017.4017.4017.4017.4017.4017.4017.4017.4017.40
23023517.7917.7917.7917.7917.7917.7917.7917.7917.7917.7917.79
23524018.1718.1718.1718.1718.1718.1718.1718.1718.1718.1718.17
24024518.5518.5518.5518.5518.5518.5518.5518.5518.5518.5518.55
24525018.9318.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
25026019.5119.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027020.2720.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028021.0421.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029021.8021.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030022.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031024.3323.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032026.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033027.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034029.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035031.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036033.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037034.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038036.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039038.4529.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040040.2230.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041041.9830.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042043.7531.7531.7531.7531.7531.7531.7531.7531.7531.7531.75
42043045.5132.5132.5132.5132.5132.5132.5132.5132.5132.5132.51
43044047.2833.2833.2833.2833.2833.2833.2833.2833.2833.2833.28
44045049.0434.0434.0434.0434.0434.0434.0434.0434.0434.0434.04
45046051.8134.8134.8134.8134.8134.8134.8134.8134.8134.8134.81
46047053.5736.5735.5735.5735.5735.5735.5735.5735.5735.5735.57
47048056.3438.3436.3436.3436.3436.3436.3436.3436.3436.3436.34
48049058.1040.1037.1037.1037.1037.1037.1037.1037.1037.1037.10
49050060.8741.8737.8737.8737.8737.8737.8737.8737.8737.8737.87
50052064.0245.0239.0239.0239.0239.0239.0239.0239.0239.0239.02
52054068.5548.5540.5540.5540.5540.5540.5540.5540.5540.5540.55
54056073.0852.0842.0842.0842.0842.0842.0842.0842.0842.0842.08
56058077.6155.6143.6143.6143.6143.6143.6143.6143.6143.6143.61
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