Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables(p49)

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.

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.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$0	$55	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
55	60	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40
60	65	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78
65	70	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16
70	75	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55
75	80	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93
80	85	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31
85	90	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69
90	95	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08
95	100	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46
100	105	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84
105	110	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22
110	115	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61
115	120	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99
120	125	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37
125	130	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
130	135	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	12.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	12.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	14.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	14.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	15.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	16.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	17.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	17.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	19.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	19.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	21.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	210	22.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68
210	220	24.45	17.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45
220	230	27.21	19.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21
230	240	28.98	20.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98
240	250	31.74	22.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74
250	260	33.51	24.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	36.27	26.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	38.04	28.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	40.80	29.80	22.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	42.57	32.57	24.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	45.33	34.33	26.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	47.10	37.10	28.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	49.86	38.86	29.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	51.63	41.63	31.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	54.39	43.39	33.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	56.16	46.16	35.16	28.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	58.92	47.92	37.92	29.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	60.69	50.69	39.69	31.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	63.45	52.45	42.45	33.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	65.22	55.22	44.22	35.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	67.98	56.98	46.98	36.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	69.75	59.75	48.75	38.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	72.51	61.51	51.51	40.51	33.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	74.28	64.28	53.28	43.28	35.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	77.04	66.04	56.04	45.04	37.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	78.81	68.81	57.81	47.81	38.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	81.57	70.57	60.57	49.57	40.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	83.34	73.34	62.34	52.34	42.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	86.10	75.10	65.10	54.10	44.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	87.87	77.87	66.87	56.87	45.87	38.87	37.87	37.87	37.87	37.87	37.87
500	510	90.63	79.63	69.63	58.63	48.63	40.63	38.63	38.63	38.63	38.63	38.63
510	520	92.40	82.40	71.40	61.40	50.40	42.40	39.40	39.40	39.40	39.40	39.40
520	530	95.16	84.16	74.16	63.16	53.16	44.16	40.16	40.16	40.16	40.16	40.16
530	540	96.93	86.93	75.93	65.93	54.93	45.93	40.93	40.93	40.93	40.93	40.93
540	550	99.69	88.69	78.69	67.69	57.69	47.69	41.69	41.69	41.69	41.69	41.69
550	560	101.46	91.46	80.46	70.46	59.46	49.46	42.46	42.46	42.46	42.46	42.46
560	570	104.22	93.22	83.22	72.22	62.22	51.22	44.22	43.22	43.22	43.22	43.22
570	580	105.99	95.99	84.99	74.99	63.99	53.99	45.99	43.99	43.99	43.99	43.99
580	590	108.75	97.75	87.75	76.75	66.75	55.75	47.75	44.75	44.75	44.75	44.75
590	600	110.52	100.52	89.52	79.52	68.52	58.52	49.52	45.52	45.52	45.52	45.52
$600	$610	$113.28	$102.28	$92.28	$81.28	$71.28	$60.28	$51.28	$46.28	$46.28	$46.28	$46.28
610	620	115.05	105.05	94.05	84.05	73.05	63.05	53.05	47.05	47.05	47.05	47.05
620	630	117.81	106.81	96.81	85.81	75.81	64.81	54.81	47.81	47.81	47.81	47.81
630	640	119.58	109.58	98.58	88.58	77.58	67.58	56.58	49.58	48.58	48.58	48.58
640	650	122.34	111.34	101.34	90.34	80.34	69.34	59.34	51.34	49.34	49.34	49.34
650	660	124.11	114.11	103.11	93.11	82.11	72.11	61.11	53.11	50.11	50.11	50.11
660	670	126.87	115.87	105.87	94.87	84.87	73.87	63.87	54.87	50.87	50.87	50.87
670	680	128.64	118.64	107.64	97.64	86.64	76.64	65.64	56.64	51.64	51.64	51.64
680	690	131.40	120.40	110.40	99.40	89.40	78.40	68.40	58.40	52.40	52.40	52.40
690	700	133.17	123.17	112.17	102.17	91.17	81.17	70.17	60.17	53.17	53.17	53.17
700	710	136.93	124.93	114.93	103.93	93.93	82.93	72.93	61.93	54.93	53.93	53.93
710	720	139.70	127.70	116.70	106.70	95.70	85.70	74.70	64.70	56.70	54.70	54.70
720	730	143.46	129.46	119.46	108.46	98.46	87.46	77.46	66.46	58.46	55.46	55.46
730	740	146.23	132.23	121.23	111.23	100.23	90.23	79.23	69.23	60.23	56.23	56.23
740	750	149.99	133.99	123.99	112.99	102.99	91.99	81.99	70.99	61.99	56.99	56.99
750	760	152.76	136.76	125.76	115.76	104.76	94.76	83.76	73.76	63.76	57.76	57.76
760	770	156.52	138.52	128.52	117.52	107.52	96.52	86.52	75.52	65.52	58.52	58.52
770	780	159.29	142.29	130.29	120.29	109.29	99.29	88.29	78.29	67.29	60.29	59.29
780	790	163.05	145.05	133.05	122.05	112.05	101.05	91.05	80.05	70.05	62.05	60.05
790	800	165.82	148.82	134.82	124.82	113.82	103.82	92.82	82.82	71.82	63.82	60.82
800	810	169.58	151.58	137.58	126.58	116.58	105.58	95.58	84.58	74.58	65.58	61.58
810	820	172.35	155.35	139.35	129.35	118.35	108.35	97.35	87.35	76.35	67.35	62.35
820	830	176.11	158.11	142.11	131.11	121.11	110.11	100.11	89.11	79.11	69.11	63.11
830	840	178.88	161.88	143.88	133.88	122.88	112.88	101.88	91.88	80.88	70.88	63.88
840	850	182.64	164.64	147.64	135.64	125.64	114.64	104.64	93.64	83.64	72.64	65.64
850	860	185.41	168.41	150.41	138.41	127.41	117.41	106.41	96.41	85.41	75.41	67.41
860	870	189.17	171.17	154.17	140.17	130.17	119.17	109.17	98.17	88.17	77.17	69.17
870	880	191.94	174.94	156.94	142.94	131.94	121.94	110.94	100.94	89.94	79.94	70.94
880	890	195.70	177.70	160.70	144.70	134.70	123.70	113.70	102.70	92.70	81.70	72.70
890	900	198.47	181.47	163.47	147.47	136.47	126.47	115.47	105.47	94.47	84.47	74.47
900	910	202.23	184.23	167.23	149.23	139.23	128.23	118.23	107.23	97.23	86.23	76.23
910	920	205.00	188.00	170.00	153.00	141.00	131.00	120.00	110.00	99.00	89.00	78.00
920	930	208.76	190.76	173.76	155.76	143.76	132.76	122.76	111.76	101.76	90.76	80.76
930	940	211.53	194.53	176.53	159.53	145.53	135.53	124.53	114.53	103.53	93.53	82.53
940	950	215.29	197.29	180.29	162.29	148.29	137.29	127.29	116.29	106.29	95.29	85.29
950	960	218.06	201.06	183.06	166.06	150.06	140.06	129.06	119.06	108.06	98.06	87.06
960	970	221.82	203.82	186.82	168.82	152.82	141.82	131.82	120.82	110.82	99.82	89.82
970	980	224.59	207.59	189.59	172.59	154.59	144.59	133.59	123.59	112.59	102.59	91.59
980	990	228.35	210.35	193.35	175.35	158.35	146.35	136.35	125.35	115.35	104.35	94.35
990	1,000	231.12	214.12	196.12	179.12	161.12	149.12	138.12	128.12	117.12	107.12	96.12
1,000	1,010	234.88	216.88	199.88	181.88	164.88	150.88	140.88	129.88	119.88	108.88	98.88
1,010	1,020	237.65	220.65	202.65	185.65	167.65	153.65	142.65	132.65	121.65	111.65	100.65
1,020	1,030	241.41	223.41	206.41	188.41	171.41	155.41	145.41	134.41	124.41	113.41	103.41
1,030	1,040	244.18	227.18	209.18	192.18	174.18	158.18	147.18	137.18	126.18	116.18	105.18
1,040	1,050	247.94	229.94	212.94	194.94	177.94	159.94	149.94	138.94	128.94	117.94	107.94
1,050	1,060	250.71	233.71	215.71	198.71	180.71	163.71	151.71	141.71	130.71	120.71	109.71
1,060	1,070	254.47	236.47	219.47	201.47	184.47	166.47	154.47	143.47	133.47	122.47	112.47
1,070	1,080	257.24	240.24	222.24	205.24	187.24	170.24	156.24	146.24	135.24	125.24	114.24
1,080	1,090	261.00	243.00	226.00	208.00	191.00	173.00	159.00	148.00	138.00	127.00	117.00
1,090	1,100	263.77	246.77	228.77	211.77	193.77	176.77	160.77	150.77	139.77	129.77	118.77
1,100	1,110	267.53	249.53	232.53	214.53	197.53	179.53	163.53	152.53	142.53	131.53	121.53
1,110	1,120	270.30	253.30	235.30	218.30	200.30	183.30	165.30	155.30	144.30	134.30	123.30
1,120	1,130	274.06	256.06	239.06	221.06	204.06	186.06	169.06	157.06	147.06	136.06	126.06
1,130	1,140	276.83	259.83	241.83	224.83	206.83	189.83	171.83	159.83	148.83	138.83	127.83
1,140	1,150	280.59	262.59	245.59	227.59	210.59	192.59	175.59	161.59	151.59	140.59	130.59
1,150	1,160	283.36	266.36	248.36	231.36	213.36	196.36	178.36	164.36	153.36	143.36	132.36
1,160	1,170	287.12	269.12	252.12	234.12	217.12	199.12	182.12	166.12	156.12	145.12	135.12
1,170	1,180	289.89	272.89	254.89	237.89	219.89	202.89	184.89	168.89	157.89	147.89	136.89
1,180	1,190	293.65	275.65	258.65	240.65	223.65	205.65	188.65	170.65	160.65	149.65	139.65
1,190	1,200	296.42	279.42	261.42	244.42	226.42	209.42	191.42	173.42	162.42	152.42	141.42
1,200	1,210	300.18	282.18	265.18	247.18	230.18	212.18	195.18	177.18	165.18	154.18	144.18
1,210	1,220	302.95	285.95	267.95	250.95	232.95	215.95	197.95	179.95	166.95	156.95	145.95
1,220	1,230	306.71	288.71	271.71	253.71	236.71	218.71	201.71	183.71	169.71	158.71	148.71
1,230	1,240	309.48	292.48	274.48	257.48	239.48	222.48	204.48	186.48	171.48	161.48	150.48
1,240	1,250	313.24	295.24	278.24	260.24	243.24	225.24	208.24	190.24	174.24	163.24	153.24
$1,250 and over		Do not use this table. See page 49 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$0	$125	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
125	130	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75
130	135	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	210	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68
210	220	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45
220	230	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21
230	240	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98
240	250	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74
250	260	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	25.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	26.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	28.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	30.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	32.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	33.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	35.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	37.45	30.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	39.22	32.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	40.98	33.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	42.75	35.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	44.51	37.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	46.28	39.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	48.04	41.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	49.81	42.81	35.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	51.57	44.57	37.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	53.34	46.34	39.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	56.10	48.10	41.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	57.87	49.87	42.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	510	60.63	51.63	44.63	38.63	38.63	38.63	38.63	38.63	38.63	38.63	38.63
510	520	62.40	53.40	46.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40
520	530	65.16	55.16	48.16	41.16	40.16	40.16	40.16	40.16	40.16	40.16	40.16
530	540	66.93	56.93	49.93	42.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93
540	550	69.69	58.69	51.69	44.69	41.69	41.69	41.69	41.69	41.69	41.69	41.69
550	560	71.46	61.46	53.46	46.46	42.46	42.46	42.46	42.46	42.46	42.46	42.46
560	570	74.22	63.22	55.22	48.22	43.22	43.22	43.22	43.22	43.22	43.22	43.22
570	580	75.99	65.99	56.99	49.99	43.99	43.99	43.99	43.99	43.99	43.99	43.99
580	590	78.75	67.75	58.75	51.75	44.75	44.75	44.75	44.75	44.75	44.75	44.75
590	600	80.52	70.52	60.52	53.52	46.52	45.52	45.52	45.52	45.52	45.52	45.52
600	610	83.28	72.28	62.28	55.28	48.28	46.28	46.28	46.28	46.28	46.28	46.28
610	620	85.05	75.05	64.05	57.05	50.05	47.05	47.05	47.05	47.05	47.05	47.05
620	630	87.81	76.81	66.81	58.81	51.81	47.81	47.81	47.81	47.81	47.81	47.81
630	640	89.58	79.58	68.58	60.58	53.58	48.58	48.58	48.58	48.58	48.58	48.58
640	650	92.34	81.34	71.34	62.34	55.34	49.34	49.34	49.34	49.34	49.34	49.34
650	660	94.11	84.11	73.11	64.11	57.11	50.11	50.11	50.11	50.11	50.11	50.11
660	670	96.87	85.87	75.87	65.87	58.87	51.87	50.87	50.87	50.87	50.87	50.87
670	680	98.64	88.64	77.64	67.64	60.64	53.64	51.64	51.64	51.64	51.64	51.64
680	690	101.40	90.40	80.40	69.40	62.40	55.40	52.40	52.40	52.40	52.40	52.40
690	700	103.17	93.17	82.17	72.17	64.17	57.17	53.17	53.17	53.17	53.17	53.17
700	710	105.93	94.93	84.93	73.93	65.93	58.93	53.93	53.93	53.93	53.93	53.93
710	720	107.70	97.70	86.70	76.70	67.70	60.70	54.70	54.70	54.70	54.70	54.70
720	730	110.46	99.46	89.46	78.46	69.46	62.46	55.46	55.46	55.46	55.46	55.46
730	740	112.23	102.23	91.23	81.23	71.23	64.23	57.23	56.23	56.23	56.23	56.23
$740	$750	$114.99	$103.99	$93.99	$82.99	$72.99	$65.99	$58.99	$56.99	$56.99	$56.99	$56.99
750	760	116.76	106.76	95.76	85.76	74.76	67.76	60.76	57.76	57.76	57.76	57.76
760	770	119.52	108.52	98.52	87.52	77.52	69.52	62.52	58.52	58.52	58.52	58.52
770	780	121.29	111.29	100.29	90.29	79.29	71.29	64.29	59.29	59.29	59.29	59.29
780	790	124.05	113.05	103.05	92.05	82.05	73.05	66.05	60.05	60.05	60.05	60.05
790	800	125.82	115.82	104.82	94.82	83.82	74.82	67.82	60.82	60.82	60.82	60.82
800	810	128.58	117.58	107.58	96.58	86.58	76.58	69.58	62.58	61.58	61.58	61.58
810	820	130.35	120.35	109.35	99.35	88.35	78.35	71.35	64.35	62.35	62.35	62.35
820	830	133.11	122.11	112.11	101.11	91.11	80.11	73.11	66.11	63.11	63.11	63.11
830	840	134.88	124.88	113.88	103.88	92.88	82.88	74.88	67.88	63.88	63.88	63.88
840	850	137.64	126.64	116.64	105.64	95.64	84.64	76.64	69.64	64.64	64.64	64.64
850	860	139.41	129.41	118.41	108.41	97.41	87.41	78.41	71.41	65.41	65.41	65.41
860	870	142.17	131.17	121.17	110.17	100.17	89.17	80.17	73.17	66.17	66.17	66.17
870	880	143.94	133.94	122.94	112.94	101.94	91.94	81.94	74.94	67.94	66.94	66.94
880	890	146.70	135.70	125.70	114.70	104.70	93.70	83.70	76.70	69.70	67.70	67.70
890	900	148.47	138.47	127.47	117.47	106.47	96.47	85.47	78.47	71.47	68.47	68.47
900	910	151.23	140.23	130.23	119.23	109.23	98.23	88.23	80.23	73.23	69.23	69.23
910	920	153.00	143.00	132.00	122.00	111.00	101.00	90.00	82.00	75.00	70.00	70.00
920	930	155.76	144.76	134.76	123.76	113.76	102.76	92.76	83.76	76.76	70.76	70.76
930	940	157.53	147.53	136.53	126.53	115.53	105.53	94.53	85.53	78.53	71.53	71.53
940	950	160.29	149.29	139.29	128.29	118.29	107.29	97.29	87.29	80.29	73.29	72.29
950	960	162.06	152.06	141.06	131.06	120.06	110.06	99.06	89.06	82.06	75.06	73.06
960	970	164.82	153.82	143.82	132.82	122.82	111.82	101.82	90.82	83.82	76.82	73.82
970	980	166.59	156.59	145.59	135.59	124.59	114.59	103.59	93.59	85.59	78.59	74.59
980	990	169.35	158.35	148.35	137.35	127.35	116.35	106.35	95.35	87.35	80.35	75.35
990	1,000	171.12	161.12	150.12	140.12	129.12	119.12	108.12	98.12	89.12	82.12	76.12
1,000	1,010	173.88	162.88	152.88	141.88	131.88	120.88	110.88	99.88	90.88	83.88	76.88
1,010	1,020	175.65	165.65	154.65	144.65	133.65	123.65	112.65	102.65	92.65	85.65	78.65
1,020	1,030	178.41	167.41	157.41	146.41	136.41	125.41	115.41	104.41	94.41	87.41	80.41
1,030	1,040	180.18	170.18	159.18	149.18	138.18	128.18	117.18	107.18	96.18	89.18	82.18
1,040	1,050	182.94	171.94	161.94	150.94	140.94	129.94	119.94	108.94	98.94	90.94	83.94
1,050	1,060	184.71	174.71	163.71	153.71	142.71	132.71	121.71	111.71	100.71	92.71	85.71
1,060	1,070	187.47	176.47	166.47	155.47	145.47	134.47	124.47	113.47	103.47	94.47	87.47
1,070	1,080	189.24	179.24	168.24	158.24	147.24	137.24	126.24	116.24	105.24	96.24	89.24
1,080	1,090	192.00	181.00	171.00	160.00	150.00	139.00	129.00	118.00	108.00	98.00	91.00
1,090	1,100	193.77	183.77	172.77	162.77	151.77	141.77	130.77	120.77	109.77	99.77	92.77
1,100	1,110	196.53	185.53	175.53	164.53	154.53	143.53	133.53	122.53	112.53	101.53	94.53
1,110	1,120	198.30	188.30	177.30	167.30	156.30	146.30	135.30	125.30	114.30	104.30	96.30
1,120	1,130	201.06	190.06	180.06	169.06	159.06	148.06	138.06	127.06	117.06	106.06	98.06
1,130	1,140	202.83	192.83	181.83	171.83	160.83	150.83	139.83	129.83	118.83	108.83	99.83
1,140	1,150	205.59	194.59	184.59	173.59	163.59	152.59	142.59	131.59	121.59	110.59	101.59
1,150	1,160	207.36	197.36	186.36	176.36	165.36	155.36	144.36	134.36	123.36	113.36	103.36
1,160	1,170	210.12	199.12	189.12	178.12	168.12	157.12	147.12	136.12	126.12	115.12	105.12
1,170	1,180	211.89	201.89	190.89	180.89	169.89	159.89	148.89	138.89	127.89	117.89	106.89
1,180	1,190	214.65	203.65	193.65	182.65	172.65	161.65	151.65	140.65	130.65	119.65	109.65
1,190	1,200	216.42	206.42	195.42	185.42	174.42	164.42	153.42	143.42	132.42	122.42	111.42
1,200	1,210	219.18	208.18	198.18	187.18	177.18	166.18	156.18	145.18	135.18	124.18	114.18
1,210	1,220	220.95	210.95	199.95	189.95	178.95	168.95	157.95	147.95	136.95	126.95	115.95
1,220	1,230	223.71	212.71	202.71	191.71	181.71	170.71	160.71	149.71	139.71	128.71	118.71
1,230	1,240	225.48	215.48	204.48	194.48	183.48	173.48	162.48	152.48	141.48	131.48	120.48
1,240	1,250	228.24	217.24	207.24	196.24	186.24	175.24	165.24	154.24	144.24	133.24	123.24
1,250	1,260	230.01	220.01	209.01	199.01	188.01	178.01	167.01	157.01	146.01	136.01	125.01
1,260	1,270	232.77	221.77	211.77	200.77	190.77	179.77	169.77	158.77	148.77	137.77	127.77
1,270	1,280	234.54	224.54	213.54	203.54	192.54	182.54	171.54	161.54	150.54	140.54	129.54
1,280	1,290	237.30	226.30	216.30	205.30	195.30	184.30	174.30	163.30	153.30	142.30	132.30
1,290	1,300	239.07	229.07	218.07	208.07	197.07	187.07	176.07	166.07	155.07	145.07	134.07
1,300	1,310	241.83	230.83	220.83	209.83	199.83	188.83	178.83	167.83	157.83	146.83	136.83
1,310	1,320	243.60	233.60	222.60	212.60	201.60	191.60	180.60	170.60	159.60	149.60	138.60
1,320	1,330	246.36	235.36	225.36	214.36	204.36	193.36	183.36	172.36	162.36	151.36	141.36
1,330	1,340	248.13	238.13	227.13	217.13	206.13	196.13	185.13	175.13	164.13	154.13	143.13
1,340	1,350	250.89	239.89	229.89	218.89	208.89	197.89	187.89	176.89	166.89	155.89	145.89
1,350	1,360	252.66	242.66	231.66	221.66	210.66	200.66	189.66	179.66	168.66	158.66	147.66
1,360	1,370	255.42	244.42	234.42	223.42	213.42	202.42	192.42	181.42	171.42	160.42	150.42
1,370	1,380	257.19	247.19	236.19	226.19	215.19	205.19	194.19	184.19	173.19	163.19	152.19
1,380	1,390	259.95	248.95	238.95	227.95	217.95	206.95	196.95	185.95	175.95	164.95	154.95
$1,390 and over		Do not use this table. See page 49 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$0	$105	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
105	110	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22
110	115	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61
115	120	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99
120	125	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37
125	130	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
130	135	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	205	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49
205	210	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87
210	215	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26
215	220	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64
220	225	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02
225	230	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40
230	235	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79
235	240	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17
240	245	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55
245	250	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
250	260	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	22.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	24.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	26.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	28.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	29.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	31.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	33.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	35.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	36.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	38.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	40.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	42.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	43.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	46.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	48.51	33.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	51.28	35.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	53.04	37.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	55.81	38.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	57.57	40.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	60.34	42.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	62.10	44.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	64.87	45.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	68.02	48.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	72.55	51.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	77.08	56.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	81.61	60.61	44.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	86.14	65.14	48.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	90.67	69.67	51.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	95.20	74.20	55.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	99.73	78.73	58.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	104.26	83.26	62.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	108.79	87.79	66.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	113.32	92.32	71.32	55.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	117.85	96.85	75.85	58.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	122.38	101.38	80.38	62.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	126.91	105.91	84.91	65.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	131.44	110.44	89.44	69.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
$800	$820	$135.97	$114.97	$93.97	$72.97	$61.97	$61.97	$61.97	$61.97	$61.97	$61.97	$61.97
820	840	140.50	119.50	98.50	77.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	145.03	124.03	103.03	82.03	66.03	65.03	65.03	65.03	65.03	65.03	65.03
860	880	149.56	128.56	107.56	86.56	69.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	154.09	133.09	112.09	91.09	73.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	158.62	137.62	116.62	95.62	76.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	163.15	142.15	121.15	100.15	80.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	167.68	146.68	125.68	104.68	83.68	72.68	72.68	72.68	72.68	72.68	72.68
960	980	172.21	151.21	130.21	109.21	88.21	74.21	74.21	74.21	74.21	74.21	74.21
980	1,000	176.74	155.74	134.74	113.74	92.74	76.74	75.74	75.74	75.74	75.74	75.74
1,000	1,020	181.27	160.27	139.27	118.27	97.27	80.27	77.27	77.27	77.27	77.27	77.27
1,020	1,040	185.80	164.80	143.80	122.80	101.80	83.80	78.80	78.80	78.80	78.80	78.80
1,040	1,060	190.33	169.33	148.33	127.33	106.33	87.33	80.33	80.33	80.33	80.33	80.33
1,060	1,080	194.86	173.86	152.86	131.86	110.86	90.86	81.86	81.86	81.86	81.86	81.86
1,080	1,100	199.39	178.39	157.39	136.39	115.39	94.39	83.39	83.39	83.39	83.39	83.39
1,100	1,120	203.92	182.92	161.92	140.92	119.92	98.92	84.92	84.92	84.92	84.92	84.92
1,120	1,140	208.45	187.45	166.45	145.45	124.45	103.45	87.45	86.45	86.45	86.45	86.45
1,140	1,160	212.98	191.98	170.98	149.98	128.98	107.98	90.98	87.98	87.98	87.98	87.98
1,160	1,180	217.51	196.51	175.51	154.51	133.51	112.51	94.51	89.51	89.51	89.51	89.51
1,180	1,200	222.04	201.04	180.04	159.04	138.04	117.04	98.04	91.04	91.04	91.04	91.04
1,200	1,220	226.57	205.57	184.57	163.57	142.57	121.57	101.57	92.57	92.57	92.57	92.57
1,220	1,240	231.10	210.10	189.10	168.10	147.10	126.10	105.10	94.10	94.10	94.10	94.10
1,240	1,260	235.63	214.63	193.63	172.63	151.63	130.63	109.63	95.63	95.63	95.63	95.63
1,260	1,280	240.16	219.16	198.16	177.16	156.16	135.16	114.16	98.16	97.16	97.16	97.16
1,280	1,300	244.69	223.69	202.69	181.69	160.69	139.69	118.69	101.69	98.69	98.69	98.69
1,300	1,320	249.22	228.22	207.22	186.22	165.22	144.22	123.22	105.22	100.22	100.22	100.22
1,320	1,340	253.75	232.75	211.75	190.75	169.75	148.75	127.75	108.75	101.75	101.75	101.75
1,340	1,360	258.28	237.28	216.28	195.28	174.28	153.28	132.28	112.28	103.28	103.28	103.28
1,360	1,380	262.81	241.81	220.81	199.81	178.81	157.81	136.81	115.81	104.81	104.81	104.81
1,380	1,400	267.34	246.34	225.34	204.34	183.34	162.34	141.34	119.34	106.34	106.34	106.34
1,400	1,420	273.87	250.87	229.87	208.87	187.87	166.87	145.87	123.87	108.87	107.87	107.87
1,420	1,440	280.40	255.40	234.40	213.40	192.40	171.40	150.40	128.40	112.40	109.40	109.40
1,440	1,460	286.93	259.93	238.93	217.93	196.93	175.93	154.93	132.93	115.93	110.93	110.93
1,460	1,480	293.46	264.46	243.46	222.46	201.46	180.46	159.46	137.46	119.46	112.46	112.46
1,480	1,500	299.99	268.99	247.99	226.99	205.99	184.99	163.99	141.99	122.99	113.99	113.99
1,500	1,520	306.52	273.52	252.52	231.52	210.52	189.52	168.52	146.52	126.52	115.52	115.52
1,520	1,540	313.05	278.05	257.05	236.05	215.05	194.05	173.05	151.05	130.05	117.05	117.05
1,540	1,560	319.58	284.58	261.58	240.58	219.58	198.58	177.58	155.58	134.58	119.58	118.58
1,560	1,580	326.11	291.11	266.11	245.11	224.11	203.11	182.11	160.11	139.11	123.11	120.11
1,580	1,600	332.64	297.64	270.64	249.64	228.64	207.64	186.64	164.64	143.64	126.64	121.64
1,600	1,620	339.17	304.17	275.17	254.17	233.17	212.17	191.17	169.17	148.17	130.17	123.17
1,620	1,640	345.70	310.70	279.70	258.70	237.70	216.70	195.70	173.70	152.70	133.70	124.70
1,640	1,660	352.23	317.23	284.23	263.23	242.23	221.23	200.23	178.23	157.23	137.23	126.23
1,660	1,680	358.76	323.76	288.76	267.76	246.76	225.76	204.76	182.76	161.76	140.76	127.76
1,680	1,700	365.29	330.29	294.29	272.29	251.29	230.29	209.29	187.29	166.29	145.29	130.29
1,700	1,720	371.82	336.82	300.82	276.82	255.82	234.82	213.82	191.82	170.82	149.82	133.82
1,720	1,740	378.35	343.35	307.35	281.35	260.35	239.35	218.35	196.35	175.35	154.35	137.35
1,740	1,760	384.88	349.88	313.88	285.88	264.88	243.88	222.88	200.88	179.88	158.88	140.88
1,760	1,780	391.41	356.41	320.41	290.41	269.41	248.41	227.41	205.41	184.41	163.41	144.41
1,780	1,800	397.94	362.94	326.94	294.94	273.94	252.94	231.94	209.94	188.94	167.94	147.94
1,800	1,820	404.47	369.47	333.47	299.47	278.47	257.47	236.47	214.47	193.47	172.47	151.47
1,820	1,840	411.00	376.00	340.00	305.00	283.00	262.00	241.00	219.00	198.00	177.00	156.00
1,840	1,860	417.53	382.53	346.53	311.53	287.53	266.53	245.53	223.53	202.53	181.53	160.53
1,860	1,880	424.06	389.06	353.06	318.06	292.06	271.06	250.06	228.06	207.06	186.06	165.06
1,880	1,900	430.59	395.59	359.59	324.59	296.59	275.59	254.59	232.59	211.59	190.59	169.59
1,900	1,920	437.12	402.12	366.12	331.12	301.12	280.12	259.12	237.12	216.12	195.12	174.12
1,920	1,940	443.65	408.65	372.65	337.65	305.65	284.65	263.65	241.65	220.65	199.65	178.65
1,940	1,960	450.18	415.18	379.18	344.18	310.18	289.18	268.18	246.18	225.18	204.18	183.18
1,960	1,980	456.71	421.71	385.71	350.71	315.71	293.71	272.71	250.71	229.71	208.71	187.71
1,980	2,000	463.24	428.24	392.24	357.24	322.24	298.24	277.24	255.24	234.24	213.24	192.24
2,000	2,020	469.77	434.77	398.77	363.77	328.77	302.77	281.77	259.77	238.77	217.77	196.77
2,020	2,040	476.30	441.30	405.30	370.30	335.30	307.30	286.30	264.30	243.30	222.30	201.30
2,040	2,060	482.83	447.83	411.83	376.83	341.83	311.83	290.83	268.83	247.83	226.83	205.83
2,060	2,080	489.36	454.36	418.36	383.36	348.36	316.36	295.36	273.36	252.36	231.36	210.36
2,080	2,100	495.89	460.89	424.89	389.89	354.89	320.89	299.89	277.89	256.89	235.89	214.89
$2,100 and over		Do not use this table. See page 49 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$0	$250	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
250	260	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51
260	270	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	50.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	53.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	57.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	60.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	64.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	67.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	71.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	74.91	60.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	78.44	64.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
800	820	81.97	67.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97
820	840	85.50	71.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	89.03	75.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03
860	880	92.56	78.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	96.09	82.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	99.62	85.62	71.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	103.15	89.15	75.15	71.15	71.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	107.68	92.68	78.68	72.68	72.68	72.68	72.68	72.68	72.68	72.68	72.68
960	980	112.21	96.21	82.21	74.21	74.21	74.21	74.21	74.21	74.21	74.21	74.21
980	1,000	116.74	99.74	85.74	75.74	75.74	75.74	75.74	75.74	75.74	75.74	75.74
1,000	1,020	121.27	103.27	89.27	77.27	77.27	77.27	77.27	77.27	77.27	77.27	77.27
1,020	1,040	125.80	106.80	92.80	78.80	78.80	78.80	78.80	78.80	78.80	78.80	78.80
1,040	1,060	130.33	110.33	96.33	82.33	80.33	80.33	80.33	80.33	80.33	80.33	80.33
1,060	1,080	134.86	113.86	99.86	85.86	81.86	81.86	81.86	81.86	81.86	81.86	81.86
1,080	1,100	139.39	118.39	103.39	89.39	83.39	83.39	83.39	83.39	83.39	83.39	83.39
1,100	1,120	143.92	122.92	106.92	92.92	84.92	84.92	84.92	84.92	84.92	84.92	84.92
1,120	1,140	148.45	127.45	110.45	96.45	86.45	86.45	86.45	86.45	86.45	86.45	86.45
1,140	1,160	152.98	131.98	113.98	99.98	87.98	87.98	87.98	87.98	87.98	87.98	87.98
1,160	1,180	157.51	136.51	117.51	103.51	89.51	89.51	89.51	89.51	89.51	89.51	89.51
1,180	1,200	162.04	141.04	121.04	107.04	93.04	91.04	91.04	91.04	91.04	91.04	91.04
1,200	1,220	166.57	145.57	124.57	110.57	96.57	92.57	92.57	92.57	92.57	92.57	92.57
1,220	1,240	171.10	150.10	129.10	114.10	100.10	94.10	94.10	94.10	94.10	94.10	94.10
1,240	1,260	175.63	154.63	133.63	117.63	103.63	95.63	95.63	95.63	95.63	95.63	95.63
1,260	1,280	180.16	159.16	138.16	121.16	107.16	97.16	97.16	97.16	97.16	97.16	97.16
1,280	1,300	184.69	163.69	142.69	124.69	110.69	98.69	98.69	98.69	98.69	98.69	98.69
1,300	1,320	189.22	168.22	147.22	128.22	114.22	100.22	100.22	100.22	100.22	100.22	100.22
1,320	1,340	193.75	172.75	151.75	131.75	117.75	103.75	101.75	101.75	101.75	101.75	101.75
1,340	1,360	198.28	177.28	156.28	135.28	121.28	107.28	103.28	103.28	103.28	103.28	103.28
1,360	1,380	202.81	181.81	160.81	139.81	124.81	110.81	104.81	104.81	104.81	104.81	104.81
$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
1,400	1,420	211.87	190.87	169.87	148.87	131.87	117.87	107.87	107.87	107.87	107.87	107.87
1,420	1,440	216.40	195.40	174.40	153.40	135.40	121.40	109.40	109.40	109.40	109.40	109.40
1,440	1,460	220.93	199.93	178.93	157.93	138.93	124.93	110.93	110.93	110.93	110.93	110.93
1,460	1,480	225.46	204.46	183.46	162.46	142.46	128.46	114.46	112.46	112.46	112.46	112.46
1,480	1,500	229.99	208.99	187.99	166.99	145.99	131.99	117.99	113.99	113.99	113.99	113.99
1,500	1,520	234.52	213.52	192.52	171.52	150.52	135.52	121.52	115.52	115.52	115.52	115.52
1,520	1,540	239.05	218.05	197.05	176.05	155.05	139.05	125.05	117.05	117.05	117.05	117.05
1,540	1,560	243.58	222.58	201.58	180.58	159.58	142.58	128.58	118.58	118.58	118.58	118.58
1,560	1,580	248.11	227.11	206.11	185.11	164.11	146.11	132.11	120.11	120.11	120.11	120.11
1,580	1,600	252.64	231.64	210.64	189.64	168.64	149.64	135.64	121.64	121.64	121.64	121.64
1,600	1,620	257.17	236.17	215.17	194.17	173.17	153.17	139.17	125.17	123.17	123.17	123.17
1,620	1,640	261.70	240.70	219.70	198.70	177.70	156.70	142.70	128.70	124.70	124.70	124.70
1,640	1,660	266.23	245.23	224.23	203.23	182.23	161.23	146.23	132.23	126.23	126.23	126.23
1,660	1,680	270.76	249.76	228.76	207.76	186.76	165.76	149.76	135.76	127.76	127.76	127.76
1,680	1,700	275.29	254.29	233.29	212.29	191.29	170.29	153.29	139.29	129.29	129.29	129.29
1,700	1,720	279.82	258.82	237.82	216.82	195.82	174.82	156.82	142.82	130.82	130.82	130.82
1,720	1,740	284.35	263.35	242.35	221.35	200.35	179.35	160.35	146.35	132.35	132.35	132.35
1,740	1,760	288.88	267.88	246.88	225.88	204.88	183.88	163.88	149.88	135.88	133.88	133.88
1,760	1,780	293.41	272.41	251.41	230.41	209.41	188.41	167.41	153.41	139.41	135.41	135.41
1,780	1,800	297.94	276.94	255.94	234.94	213.94	192.94	171.94	156.94	142.94	136.94	136.94
1,800	1,820	302.47	281.47	260.47	239.47	218.47	197.47	176.47	160.47	146.47	138.47	138.47
1,820	1,840	307.00	286.00	265.00	244.00	223.00	202.00	181.00	164.00	150.00	140.00	140.00
1,840	1,860	311.53	290.53	269.53	248.53	227.53	206.53	185.53	167.53	153.53	141.53	141.53
1,860	1,880	316.06	295.06	274.06	253.06	232.06	211.06	190.06	171.06	157.06	143.06	143.06
1,880	1,900	320.59	299.59	278.59	257.59	236.59	215.59	194.59	174.59	160.59	146.59	144.59
1,900	1,920	325.12	304.12	283.12	262.12	241.12	220.12	199.12	178.12	164.12	150.12	146.12
1,920	1,940	329.65	308.65	287.65	266.65	245.65	224.65	203.65	182.65	167.65	153.65	147.65
1,940	1,960	334.18	313.18	292.18	271.18	250.18	229.18	208.18	187.18	171.18	157.18	149.18
1,960	1,980	338.71	317.71	296.71	275.71	254.71	233.71	212.71	191.71	174.71	160.71	150.71
1,980	2,000	343.24	322.24	301.24	280.24	259.24	238.24	217.24	196.24	178.24	164.24	152.24
2,000	2,020	347.77	326.77	305.77	284.77	263.77	242.77	221.77	200.77	181.77	167.77	153.77
2,020	2,040	352.30	331.30	310.30	289.30	268.30	247.30	226.30	205.30	185.30	171.30	157.30
2,040	2,060	356.83	335.83	314.83	293.83	272.83	251.83	230.83	209.83	188.83	174.83	160.83
2,060	2,080	361.36	340.36	319.36	298.36	277.36	256.36	235.36	214.36	192.36	178.36	164.36
2,080	2,100	365.89	344.89	323.89	302.89	281.89	260.89	239.89	218.89	196.89	181.89	167.89
2,100	2,120	370.42	349.42	328.42	307.42	286.42	265.42	244.42	223.42	201.42	185.42	171.42
2,120	2,140	374.95	353.95	332.95	311.95	290.95	269.95	248.95	227.95	205.95	188.95	174.95
2,140	2,160	379.48	358.48	337.48	316.48	295.48	274.48	253.48	232.48	210.48	192.48	178.48
2,160	2,180	384.01	363.01	342.01	321.01	300.01	279.01	258.01	237.01	215.01	196.01	182.01
2,180	2,200	388.54	367.54	346.54	325.54	304.54	283.54	262.54	241.54	219.54	199.54	185.54
2,200	2,220	393.07	372.07	351.07	330.07	309.07	288.07	267.07	246.07	224.07	203.07	189.07
2,220	2,240	397.60	376.60	355.60	334.60	313.60	292.60	271.60	250.60	228.60	207.60	192.60
2,240	2,260	402.13	381.13	360.13	339.13	318.13	297.13	276.13	255.13	233.13	212.13	196.13
2,260	2,280	406.66	385.66	364.66	343.66	322.66	301.66	280.66	259.66	237.66	216.66	199.66
2,280	2,300	411.19	390.19	369.19	348.19	327.19	306.19	285.19	264.19	242.19	221.19	203.19
2,300	2,320	415.72	394.72	373.72	352.72	331.72	310.72	289.72	268.72	246.72	225.72	206.72
2,320	2,340	420.25	399.25	378.25	357.25	336.25	315.25	294.25	273.25	251.25	230.25	210.25
2,340	2,360	424.78	403.78	382.78	361.78	340.78	319.78	298.78	277.78	255.78	234.78	213.78
2,360	2,380	429.31	408.31	387.31	366.31	345.31	324.31	303.31	282.31	260.31	239.31	218.31
2,380	2,400	433.84	412.84	391.84	370.84	349.84	328.84	307.84	286.84	264.84	243.84	222.84
2,400	2,420	438.37	417.37	396.37	375.37	354.37	333.37	312.37	291.37	269.37	248.37	227.37
2,420	2,440	442.90	421.90	400.90	379.90	358.90	337.90	316.90	295.90	273.90	252.90	231.90
2,440	2,460	447.43	426.43	405.43	384.43	363.43	342.43	321.43	300.43	278.43	257.43	236.43
2,460	2,480	451.96	430.96	409.96	388.96	367.96	346.96	325.96	304.96	282.96	261.96	240.96
2,480	2,500	456.49	435.49	414.49	393.49	372.49	351.49	330.49	309.49	287.49	266.49	245.49
2,500	2,520	461.02	440.02	419.02	398.02	377.02	356.02	335.02	314.02	292.02	271.02	250.02
2,520	2,540	465.55	444.55	423.55	402.55	381.55	360.55	339.55	318.55	296.55	275.55	254.55
2,540	2,560	470.08	449.08	428.08	407.08	386.08	365.08	344.08	323.08	301.08	280.08	259.08
2,560	2,580	474.61	453.61	432.61	411.61	390.61	369.61	348.61	327.61	305.61	284.61	263.61
2,580	2,600	479.14	458.14	437.14	416.14	395.14	374.14	353.14	332.14	310.14	289.14	268.14
2,600	2,620	483.67	462.67	441.67	420.67	399.67	378.67	357.67	336.67	314.67	293.67	272.67
2,620	2,640	488.20	467.20	446.20	425.20	404.20	383.20	362.20	341.20	319.20	298.20	277.20
2,640	2,660	492.73	471.73	450.73	429.73	408.73	387.73	366.73	345.73	323.73	302.73	281.73
2,660	2,680	497.26	476.26	455.26	434.26	413.26	392.26	371.26	350.26	328.26	307.26	286.26
$2,680 and over		Do not use this table. See page 49 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$0	$115	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
115	120	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99	$8.99
120	125	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37
125	130	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
130	135	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	205	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49
205	210	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87
210	215	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26
215	220	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64
220	225	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02
225	230	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40
230	235	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79
235	240	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17
240	245	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55
245	250	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
250	260	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	24.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	26.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	27.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	29.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	31.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	33.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	34.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	36.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	38.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	40.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	41.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	43.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	45.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	47.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	49.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	51.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	53.57	36.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	56.34	38.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	58.10	40.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	60.87	41.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	64.02	45.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	68.55	48.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	73.08	52.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	77.61	55.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	82.14	59.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	86.67	63.67	47.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	91.20	68.20	51.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	95.73	72.73	54.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	100.26	77.26	58.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	104.79	81.79	61.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	109.32	86.32	65.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	113.85	90.85	68.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	118.38	95.38	72.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	122.91	99.91	76.91	59.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	127.44	104.44	81.44	63.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
800	820	131.97	108.97	85.97	66.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97
820	840	136.50	113.50	90.50	70.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50
$840	$860	$141.03	$118.03	$95.03	$74.03	$65.03	$65.03	$65.03	$65.03	$65.03	$65.03	$65.03
860	880	145.56	122.56	99.56	77.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	150.09	127.09	104.09	81.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	154.62	131.62	108.62	85.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	159.15	136.15	113.15	90.15	73.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	163.68	140.68	117.68	94.68	76.68	72.68	72.68	72.68	72.68	72.68	72.68
960	980	168.21	145.21	122.21	99.21	80.21	74.21	74.21	74.21	74.21	74.21	74.21
980	1,000	172.74	149.74	126.74	103.74	83.74	75.74	75.74	75.74	75.74	75.74	75.74
1,000	1,020	177.27	154.27	131.27	108.27	87.27	77.27	77.27	77.27	77.27	77.27	77.27
1,020	1,040	181.80	158.80	135.80	112.80	90.80	78.80	78.80	78.80	78.80	78.80	78.80
1,040	1,060	186.33	163.33	140.33	117.33	95.33	80.33	80.33	80.33	80.33	80.33	80.33
1,060	1,080	190.86	167.86	144.86	121.86	99.86	82.86	81.86	81.86	81.86	81.86	81.86
1,080	1,100	195.39	172.39	149.39	126.39	104.39	86.39	83.39	83.39	83.39	83.39	83.39
1,100	1,120	199.92	176.92	153.92	130.92	108.92	89.92	84.92	84.92	84.92	84.92	84.92
1,120	1,140	204.45	181.45	158.45	135.45	113.45	93.45	86.45	86.45	86.45	86.45	86.45
1,140	1,160	208.98	185.98	162.98	139.98	117.98	96.98	87.98	87.98	87.98	87.98	87.98
1,160	1,180	213.51	190.51	167.51	144.51	122.51	100.51	89.51	89.51	89.51	89.51	89.51
1,180	1,200	218.04	195.04	172.04	149.04	127.04	104.04	91.04	91.04	91.04	91.04	91.04
1,200	1,220	222.57	199.57	176.57	153.57	131.57	108.57	92.57	92.57	92.57	92.57	92.57
1,220	1,240	227.10	204.10	181.10	158.10	136.10	113.10	96.10	94.10	94.10	94.10	94.10
1,240	1,260	231.63	208.63	185.63	162.63	140.63	117.63	99.63	95.63	95.63	95.63	95.63
1,260	1,280	236.16	213.16	190.16	167.16	145.16	122.16	103.16	97.16	97.16	97.16	97.16
1,280	1,300	240.69	217.69	194.69	171.69	149.69	126.69	106.69	98.69	98.69	98.69	98.69
1,300	1,320	245.22	222.22	199.22	176.22	154.22	131.22	110.22	100.22	100.22	100.22	100.22
1,320	1,340	249.75	226.75	203.75	180.75	158.75	135.75	113.75	101.75	101.75	101.75	101.75
1,340	1,360	254.28	231.28	208.28	185.28	163.28	140.28	117.28	103.28	103.28	103.28	103.28
1,360	1,380	258.81	235.81	212.81	189.81	167.81	144.81	121.81	105.81	104.81	104.81	104.81
1,380	1,400	263.34	240.34	217.34	194.34