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taxmap/pubs/p15a-009.htm#en_us_publink1000236708

Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)(p23)


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Percentage Method Withholding

Two formula tables for percentage method withholding are on pages 25 thru 28. The differences in the Alternative Percentage Method formulas and the steps for figuring withheld tax for different payroll systems are shown in this example.
MARRIED PERSON
(Weekly Payroll Period)
If wages exceeding the allowance amount are over $264 but not over $471:
Method: Income Tax Withheld:
Percentage (Pub. 15)10% of excess over $264
Alternative 1 (Page 25–26)10% of such wages minus $26.40
Alternative 2 (Page 27–28)Such wages minus $264, times 10% of remainder
taxmap/pubs/p15a-009.htm#en_us_publink1000236709

Nonresident alien employees.(p23)


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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 Publication 15 (Circular E). Before you use these tables to figure the federal income tax withholding on the wages of nonresident alien employees, see Publication 15 (Circular E).
taxmap/pubs/p15a-009.htm#en_us_publink1000236710

Rounding.(p24)


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When employers use the percentage method in Publication 15 (Circular E) or the formula tables for percentage method withholding in this publication, the tax for the pay period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by (a) dropping amounts under 50 cents and (b) increasing amounts from 50 to 99 cents to the next higher dollar. This rounding will be considered to meet the tolerances under section 3402(h)(4).

Alternative 1.—Tables for Percentage Method Withholding Computations

(For Wages Paid in 2010)
Table A(1)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $70.19)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Of such
wage—
From
product
Over—But not over—Of such
wage—
From
product
$0—$1160%$0$0—$2640%$0
$116—$20010% less$11.60$264—$47110% less$26.40
$200—$69315% less$21.60$471—$1,45715% less$49.95
$693—$1,30225% less$90.90$1,457—$1,80925% less$195.65
$1,302—$1,62427% less$116.94$1,809—$2,38627% less$231.83
$1,624—$1,68730% less$165.66$2,386—$2,78925% less$184.11
$1,687—$3,34428% less$131.92$2,789—$4,17328% less$267.78
$3,344—$7,22533% less$299.12$4,173—$7,33533% less$476.43
$7,22535% less$443.62$7,33535% less$623.13
Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $140.38)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Of such
wage—
From
product
Over—But not over—Of such
wage—
From
product
$0—$2330%$0$0—$5290%$0
$233—$40110% less$23.30$529—$94210% less$52.90
$401—$1,38715% less$43.35$942—$2,91315% less$100.00
$1,387—$2,60425% less$182.05$2,913—$3,61725% less$391.30
$2,604—$3,24827% less$234.13$3,617—$4,77127% less$463.64
$3,248—$3,37330% less$331.57$4,771—$5,57925% less$368.22
$3,373—$6,68828% less$264.11$5,579—$8,34628% less$535.59
$6,688—$14,45033% less$598.51$8,346—14,66933% less$952.89
$14,45035% less$887.51$14,66935% less$1,246.27
Table C(1)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $152.08)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Of such
wage—
From
product
Over—But not over—Of such
wage—
From
product
$0—$2520%$0$0—$5730%$0
$252—$43410% less$25.20$573—$1,02110% less$57.30
$434—$1,50215% less$46.90$1,021—$3,15615% less$108.35
$1,502—$2,82125% less$197.10$3,156—$3,91925% less$423.95
$2,821—$3,51927% less$253.52$3,919—$5,16927% less$502.33
$3,519—$3,65430% less$359.09$5,169—$6,04425% less$398.95
$3,654—$7,24628% less$286.01$6,044—$9,04228% less$580.27
$7,246—$15,65433% less$648.31$9,042—$15,89233% less$1,032.37
$15,65435% less$961.39$15,89235% less$1,350.21
Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $304.17)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Of such
wage—
From
product
Over—But not over—Of such
wage—
From
product
$0—$5040%$0$0—$1,1460%$0
$504—$86910% less$50.40$1,146—$2,04210% less$114.60
$869—$3,00415% less$93.85$2,042—$6,31315% less$216.70
$3,004—$5,64225% less$394.25$6,313—$7,83825% less$848.00
$5,642—$7,03827% less$507.09$7,838—$10,33827% less$1,004.76
$7,038—$7,30830% less$718.23$10,338—$12,08825% less$798.00
$7,308—$14,49228% less$572.07$12,088—$18,08328% less$1,160.64
$14,492—$31,30833% less$1,296.67$18,083—$31,78333% less$2,064.79
$31,30835% less$1,922.83$31,78335% less$2,700.45

Alternative 1.—Tables for Percentage Method Withholding Computations (continued)

(For Wages Paid in 2010)
Table E(1)—DAILY or MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed for such period is $14.04)
 
Single PersonMarried Person
If the wage in excess of allowance
amount divided by the number of
days in the pay period is:
The income tax to be
withheld multiplied by
the number of days
in such period is:
If the wage in excess of allowance
amount divided by the number of
days in the pay period is:
The income tax to be
withheld multiplied by
the number of days
in such period is:
Over—But not over—Of such
wage—
From
product
Over—But not over—Of such
wage—
From
product
$0—$23.300%$0$0—$52.900%$0
$23.30—$40.1010% less$2.33$52.90—$94.2010% less$5.29
$40.10—$138.7015% less$4.34$94.20—$291.3015% less$10.00
$138.70—$260.4025% less$18.21$291.30—$361.7025% less$39.13
$260.40—$324.8027% less$23.41$361.70—$477.1027% less$46.36
$324.80—$337.3030% less$33.15$477.10—$557.9025% less$36.82
$337.30—$668.8028% less$26.40$557.90—$834.6028% less$53.55
$668.80—$1,445.0033% less$59.84$834.60—$1,466.9033% less$95.28
$1,445.0035% less$88.74$1,466.9035% less$124.62
Note.— The adjustment factors may be reduced by one–half cent (e.g., 7.50 to 7.495; 69.38 to 69.375) to eliminate separate half rounding operations.
The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed by the combined bracket rates, for example, $0 to $51 and $51 to $198 combined to read, "Over $0, But not over $198."
The employee's excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction factors to calculate the amount of income tax withheld.

Alternative 2.—Tables for Percentage Method Withholding Computations

(For Wages Paid in 2010)
Table A(2)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $70.19)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Such wage—TimesOver—But not over—Such wage—Times
$0—$116minus $0.000%$0—$264minus $0.000%
$116—$200minus $116.0010%$264—$471minus $264.0010%
$200—$693minus $144.0015%$471—$1,457minus $333.0015%
$693—$1,302minus $363.6025%$1,457—$1,809minus $782.6025%
$1,302—$1,624minus $433.1127%$1,809—$2,386minus $858.6327%
$1,624—$1,687minus $552.2030%$2,386—$2,789minus $736.4425%
$1,687—$3,344minus $471.1428%$2,789—$4,173minus $956.3628%
$3,344—$7,225minus $906.4233%$4,173—$7,335minus $1,443.7333%
$7,225minus $1,267.4935%$7,335minus $1,780.3735%
Table B(2)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $140.38)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Such wage—TimesOver—But not over—Such wage—Times
$0—$233minus $0.000%$0—$529minus $0.000%
$233—$401minus $233.0010%$529—$942minus $529.0010%
$401—$1,387minus $289.0015%$942—$2,913minus $666.6715%
$1,387—$2,604minus $728.2025%$2,913—$3,617minus $1,565.2025%
$2,604—$3,248minus $867.1527%$3,617—$4,771minus $1,717.1927%
$3,248—$3,373minus $1,105.2330%$4,771—$5,579minus $1,472.8825%
$3,373—$6,688minus $943.2528%$5,579—$8,346minus $1,912.8228%
$6,688—$14,450minus $1,813.6733%$8,346—$14,669minus $2,887.5533%
$14,450minus $2,535.7435%$14,669minus $3,560.7735%
Table C(2)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $152.08)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Such wage—TimesOver—But not over—Such wage—Times
$0—$252minus $0.000%$0—$573minus $0.000%
$252—$434minus $252.0010%$573—$1,021minus $573.0010%
$434—$1,502minus $312.6715%$1,021—$3,156minus $722.3315%
$1,502—$2,821minus $788.4025%$3,156—$3,919minus $1,695.8025%
$2,821—$3,519minus $938.9627%$3,919—$5,169minus $1,860.4827%
$3,519—$3,654minus $1,196.9730%$5,169—$6,044minus $1,595.8025%
$3,654—$7,246minus $1,021.4628%$6,044—$9,042minus $2,072.3928%
$7,246—$15,654minus $1,964.5833%$9,042—$15,892minus $3,128.3933%
$15,654minus $2,746.8335%$15,892minus $3,857.7435%
Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $304.17)
 
Single PersonMarried Person
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
If the wage in excess of
allowance amount is:
The income tax to be
withheld is:
Over—But not over—Such wage—TimesOver—But not over—Such wage—Times
$0—$504minus $0.000%$0—$1,146minus $0.000%
$504—$869minus $504.0010%$1,146—$2,042minus $1,146.0010%
$869—$3,004minus $625.6715%$2,042—$6,313minus $1,444.6715%
$3,004—$5,642minus $1,577.0025%$6,313—$7,838minus $3,392.0025%
$5,642—$7,038minus $1,878.1127%$7,838—$10,338minus $3,721.3327%
$7,038—$7,308minus $2,394.1030%$10,338—$12,088minus $3,192.0025%
$7,308—$14,492minus $2,043.1128%$12,088—$18,083minus $4,145.1428%
$14,492—$31,308minus $3,929.3033%$18,083—$31,783minus $6,256.9433%
$31,308minus $5,493.8035%$31,783minus $7,715.5735%

Alternative 2.—Tables for Percentage Method Withholding Computations (continued)

(For Wages Paid in 2010)
Table E(2)—DAILY or MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed per day for such period is $14.04)
 
Single PersonMarried Person
If the wage in excess of allowance
amount divided by the number of
days in the pay period is:
The income tax to be withheld
multiplied by the number of
days in such period is:
If the wage in excess of allowance
amount divided by the number of
days in the pay period is:
The income tax to be withheld
multiplied by the number of
days in such period is:
Over—But not over—Such wage—TimesOver—But not over—Such wage—Times
$0.00—$23.30minus $0.000%$0.00—$52.90minus $0.000%
$23.30—$40.10minus $23.3010%$52.90—$94.20minus $52.9010%
$40.10—$138.70minus $28.9015%$94.20—$291.30minus $66.6715%
$138.70—$260.40minus $72.8225%$291.30—$361.70minus $156.5025%
$260.40—$324.80minus $86.7027%$361.70—$477.10minus $171.7027%
$324.80—$337.30minus $110.5030%$477.10—$557.90minus $147.2625%
$337.30—$668.80minus $94.3028%$557.90—$834.60minus $191.2628%
$668.80—$1,445.00minus $181.3533%$834.60—$1,466.90minus $288.7233%
$1,445.00minus $253.5435%$1,466.90minus $356.0435%
Note.— The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed by the combined bracket rates, for example, $0 to $51 and $51 to $198 combined to read, "Over $0, But not over $198."
The employee's excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction factors to calculate the amount of income tax withheld.