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taxmap/pubs/p15a-011.htm#en_us_publink1000236717

Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables(p46)


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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 47-66.
EIC
You cannot use the tables on pages 47-66 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. For 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 or in Publication 15 (Circular E). 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 2010 (unchanged from 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 2010) 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 or Form 944.
  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.

SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid in 2010)

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%
55604.404.404.404.404.404.404.404.404.404.404.40
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
12012510.379.379.379.379.379.379.379.379.379.379.37
12513010.759.759.759.759.759.759.759.759.759.759.75
13013512.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514012.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014513.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515014.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015515.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516016.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016517.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517017.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017519.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518019.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018520.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519021.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019522.7315.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520023.1116.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20021024.6817.6815.6815.6815.6815.6815.6815.6815.6815.6815.68
21022027.4519.4516.4516.4516.4516.4516.4516.4516.4516.4516.45
22023029.2121.2117.2117.2117.2117.2117.2117.2117.2117.2117.21
23024031.9822.9817.9817.9817.9817.9817.9817.9817.9817.9817.98
24025033.7424.7418.7418.7418.7418.7418.7418.7418.7418.7418.74
25026036.5126.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027038.2728.2721.2720.2720.2720.2720.2720.2720.2720.2720.27
27028041.0430.0423.0421.0421.0421.0421.0421.0421.0421.0421.04
28029042.8032.8024.8021.8021.8021.8021.8021.8021.8021.8021.80
29030045.5734.5726.5722.5722.5722.5722.5722.5722.5722.5722.57
30031047.3337.3328.3323.3323.3323.3323.3323.3323.3323.3323.33
31032050.1039.1030.1024.1024.1024.1024.1024.1024.1024.1024.10
32033051.8641.8631.8624.8624.8624.8624.8624.8624.8624.8624.86
33034054.6343.6333.6326.6325.6325.6325.6325.6325.6325.6325.63
34035056.3946.3935.3928.3926.3926.3926.3926.3926.3926.3926.39
35036059.1648.1638.1630.1627.1627.1627.1627.1627.1627.1627.16
36037060.9250.9239.9231.9227.9227.9227.9227.9227.9227.9227.92
37038063.6952.6942.6933.6928.6928.6928.6928.6928.6928.6928.69
38039065.4555.4544.4535.4529.4529.4529.4529.4529.4529.4529.45
39040068.2257.2247.2237.2230.2230.2230.2230.2230.2230.2230.22
40041069.9859.9848.9838.9831.9830.9830.9830.9830.9830.9830.98
41042072.7561.7551.7540.7533.7531.7531.7531.7531.7531.7531.75
42043074.5164.5153.5143.5135.5132.5132.5132.5132.5132.5132.51
43044077.2866.2856.2845.2837.2833.2833.2833.2833.2833.2833.28
44045079.0469.0458.0448.0439.0434.0434.0434.0434.0434.0434.04
45046081.8170.8160.8149.8140.8134.8134.8134.8134.8134.8134.81
46047083.5773.5762.5752.5742.5735.5735.5735.5735.5735.5735.57
47048086.3475.3465.3454.3444.3437.3436.3436.3436.3436.3436.34
48049088.1078.1067.1057.1046.1039.1037.1037.1037.1037.1037.10
49050090.8779.8769.8758.8747.8740.8737.8737.8737.8737.8737.87
50051092.6382.6371.6361.6350.6342.6338.6338.6338.6338.6338.63
51052095.4084.4074.4063.4052.4044.4039.4039.4039.4039.4039.40
52053097.1687.1676.1666.1655.1646.1640.1640.1640.1640.1640.16
53054099.9388.9378.9367.9356.9347.9340.9340.9340.9340.9340.93
540550101.6991.6980.6970.6959.6949.6942.6941.6941.6941.6941.69
550560104.4693.4683.4672.4661.4651.4644.4642.4642.4642.4642.46
560570106.2296.2285.2275.2264.2253.2246.2243.2243.2243.2243.22
570580108.9997.9987.9976.9965.9955.9947.9943.9943.9943.9943.99
580590110.75100.7589.7579.7568.7557.7549.7544.7544.7544.7544.75
590600113.52102.5292.5281.5270.5260.5251.5245.5245.5245.5245.52
600610115.28105.2894.2884.2873.2862.2853.2846.2846.2846.2846.28
610620118.05107.0597.0586.0575.0565.0555.0548.0547.0547.0547.05
620630119.81109.8198.8188.8177.8166.8156.8149.8147.8147.8147.81
630640122.58111.58101.5890.5879.5869.5858.5851.5848.5848.5848.58
640650124.34114.34103.3493.3482.3471.3461.3453.3449.3449.3449.34
$650$660$127.11$116.11$106.11$95.11$84.11$74.11$63.11$55.11$50.11$50.11$50.11
660670128.87118.87107.8797.8786.8775.8765.8756.8750.8750.8750.87
670680131.64120.64110.6499.6488.6478.6467.6458.6451.6451.6451.64
680690133.40123.40112.40102.4091.4080.4070.4060.4053.4052.4052.40
690700136.17125.17115.17104.1793.1783.1772.1762.1755.1753.1753.17
700710138.93127.93116.93106.9395.9384.9374.9363.9356.9353.9353.93
710720142.70129.70119.70108.7097.7087.7076.7066.7058.7054.7054.70
720730145.46132.46121.46111.46100.4689.4679.4668.4660.4655.4655.46
730740149.23134.23124.23113.23102.2392.2381.2371.2362.2356.2356.23
740750151.99136.99125.99115.99104.9993.9983.9972.9963.9956.9956.99
750760155.76138.76128.76117.76106.7696.7685.7675.7665.7658.7657.76
760770158.52141.52130.52120.52109.5298.5288.5277.5267.5260.5258.52
770780162.29144.29133.29122.29111.29101.2990.2980.2969.2962.2959.29
780790165.05148.05135.05125.05114.05103.0593.0582.0572.0564.0560.05
790800168.82150.82137.82126.82115.82105.8294.8284.8273.8265.8260.82
800810171.58154.58139.58129.58118.58107.5897.5886.5876.5867.5861.58
810820175.35157.35142.35131.35120.35110.3599.3589.3578.3569.3562.35
820830178.11161.11144.11134.11123.11112.11102.1191.1181.1171.1164.11
830840181.88163.88146.88135.88124.88114.88103.8893.8882.8872.8865.88
840850184.64167.64149.64138.64127.64116.64106.6495.6485.6474.6467.64
850860188.41170.41153.41140.41129.41119.41108.4198.4187.4177.4169.41
860870191.17174.17156.17143.17132.17121.17111.17100.1790.1779.1771.17
870880194.94176.94159.94144.94133.94123.94112.94102.9491.9481.9472.94
880890197.70180.70162.70147.70136.70125.70115.70104.7094.7083.7074.70
890900201.47183.47166.47149.47138.47128.47117.47107.4796.4786.4776.47
900910204.23187.23169.23152.23141.23130.23120.23109.2399.2388.2378.23
910920208.00190.00173.00155.00143.00133.00122.00112.00101.0091.0080.00
920930210.76193.76175.76158.76145.76134.76124.76113.76103.7692.7682.76
930940214.53196.53179.53161.53147.53137.53126.53116.53105.5395.5384.53
940950217.29200.29182.29165.29150.29139.29129.29118.29108.2997.2987.29
950960221.06203.06186.06168.06152.06142.06131.06121.06110.06100.0689.06
960970223.82206.82188.82171.82154.82143.82133.82122.82112.82101.8291.82
970980227.59209.59192.59174.59157.59146.59135.59125.59114.59104.5993.59
980990230.35213.35195.35178.35160.35148.35138.35127.35117.35106.3596.35
9901000234.12216.12199.12181.12164.12151.12140.12130.12119.12109.1298.12
10001010236.88219.88201.88184.88166.88152.88142.88131.88121.88110.88100.88
10101020240.65222.65205.65187.65170.65155.65144.65134.65123.65113.65102.65
10201030243.41226.41208.41191.41173.41157.41147.41136.41126.41115.41105.41
10301040247.18229.18212.18194.18177.18160.18149.18139.18128.18118.18107.18
10401050249.94232.94214.94197.94179.94162.94151.94140.94130.94119.94109.94
10501060253.71235.71218.71200.71183.71165.71153.71143.71132.71122.71111.71
10601070256.47239.47221.47204.47186.47169.47156.47145.47135.47124.47114.47
10701080260.24242.24225.24207.24190.24172.24158.24148.24137.24127.24116.24
10801090263.00246.00228.00211.00193.00176.00161.00150.00140.00129.00119.00
10901100266.77248.77231.77213.77196.77178.77162.77152.77141.77131.77120.77
11001110269.53252.53234.53217.53199.53182.53165.53154.53144.53133.53123.53
11101120273.30255.30238.30220.30203.30185.30167.30157.30146.30136.30125.30
11201130276.06259.06241.06224.06206.06189.06171.06159.06149.06138.06128.06
11301140279.83261.83244.83226.83209.83191.83173.83161.83150.83140.83129.83
11401150282.59265.59247.59230.59212.59195.59177.59163.59153.59142.59132.59
11501160286.36268.36251.36233.36216.36198.36180.36166.36155.36145.36134.36
11601170289.12272.12254.12237.12219.12202.12184.12168.12158.12147.12137.12
11701180292.89274.89257.89239.89222.89204.89186.89170.89159.89149.89138.89
11801190295.65278.65260.65243.65225.65208.65190.65172.65162.65151.65141.65
11901200299.42281.42264.42246.42229.42211.42193.42176.42164.42154.42143.42
12001210302.18285.18267.18250.18232.18215.18197.18179.18167.18156.18146.18
12101220305.95287.95270.95252.95235.95217.95199.95182.95168.95158.95147.95
12201230308.71291.71273.71256.71238.71221.71203.71185.71171.71160.71150.71
12301240312.48294.48277.48259.48242.48224.48206.48189.48173.48163.48152.48
12401250315.24298.24280.24263.24245.24228.24210.24192.24176.24165.24155.24
             
$1250 and over Do not use this table. See page 46 for instructions.
             

Married Persons—WEEKLY Payroll Period
(For Wages Paid in 2010)

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%
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
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
27028022.0421.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029023.8021.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030025.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031027.3323.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032029.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033030.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034032.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035034.3927.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036036.1629.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037037.9230.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038039.6932.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039041.4534.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040043.2236.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041044.9837.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042046.7539.7532.7531.7531.7531.7531.7531.7531.7531.7531.75
42043048.5141.5134.5132.5132.5132.5132.5132.5132.5132.5132.51
43044050.2843.2836.2833.2833.2833.2833.2833.2833.2833.2833.28
44045052.0445.0438.0434.0434.0434.0434.0434.0434.0434.0434.04
45046053.8146.8139.8134.8134.8134.8134.8134.8134.8134.8134.81
46047055.5748.5741.5735.5735.5735.5735.5735.5735.5735.5735.57
47048057.3450.3443.3436.3436.3436.3436.3436.3436.3436.3436.34
48049060.1052.1045.1038.1037.1037.1037.1037.1037.1037.1037.10
49050061.8753.8746.8739.8737.8737.8737.8737.8737.8737.8737.87
50051064.6355.6348.6341.6338.6338.6338.6338.6338.6338.6338.63
51052066.4057.4050.4043.4039.4039.4039.4039.4039.4039.4039.40
52053069.1659.1652.1645.1640.1640.1640.1640.1640.1640.1640.16
53054070.9360.9353.9346.9340.9340.9340.9340.9340.9340.9340.93
54055073.6962.6955.6948.6941.6941.6941.6941.6941.6941.6941.69
55056075.4665.4657.4650.4643.4642.4642.4642.4642.4642.4642.46
56057078.2267.2259.2252.2245.2243.2243.2243.2243.2243.2243.22
57058079.9969.9960.9953.9946.9943.9943.9943.9943.9943.9943.99
58059082.7571.7562.7555.7548.7544.7544.7544.7544.7544.7544.75
59060084.5274.5264.5257.5250.5245.5245.5245.5245.5245.5245.52
60061087.2876.2866.2859.2852.2846.2846.2846.2846.2846.2846.28
61062089.0579.0568.0561.0554.0547.0547.0547.0547.0547.0547.05
62063091.8180.8170.8162.8155.8148.8147.8147.8147.8147.8147.81
63064093.5883.5872.5864.5857.5850.5848.5848.5848.5848.5848.58
64065096.3485.3475.3466.3459.3452.3449.3449.3449.3449.3449.34
65066098.1188.1177.1168.1161.1154.1150.1150.1150.1150.1150.11
660670100.8789.8779.8769.8762.8755.8750.8750.8750.8750.8750.87
670680102.6492.6481.6471.6464.6457.6451.6451.6451.6451.6451.64
680690105.4094.4084.4073.4066.4059.4052.4052.4052.4052.4052.40
690700107.1797.1786.1776.1768.1761.1754.1753.1753.1753.1753.17
700710109.9398.9388.9377.9369.9362.9355.9353.9353.9353.9353.93
710720111.70101.7090.7080.7071.7064.7057.7054.7054.7054.7054.70
720730114.46103.4693.4682.4673.4666.4659.4655.4655.4655.4655.46
730740116.23106.2395.2385.2375.2368.2361.2356.2356.2356.2356.23
740750118.99107.9997.9986.9976.9969.9962.9956.9956.9956.9956.99
750760120.76110.7699.7689.7678.7671.7664.7657.7657.7657.7657.76
760770123.52112.52102.5291.5281.5273.5266.5259.5258.5258.5258.52
770780125.29115.29104.2994.2983.2975.2968.2961.2959.2959.2959.29
780790128.05117.05107.0596.0586.0577.0570.0563.0560.0560.0560.05
$790$800$129.82$119.82$108.82$98.82$87.82$78.82$71.82$64.82$60.82$60.82$60.82
800810132.58121.58111.58100.5890.5880.5873.5866.5861.5861.5861.58
810820134.35124.35113.35103.3592.3582.3575.3568.3562.3562.3562.35
820830137.11126.11116.11105.1195.1184.1177.1170.1163.1163.1163.11
830840138.88128.88117.88107.8896.8886.8878.8871.8864.8863.8863.88
840850141.64130.64120.64109.6499.6488.6480.6473.6466.6464.6464.64
850860143.41133.41122.41112.41101.4191.4182.4175.4168.4165.4165.41
860870146.17135.17125.17114.17104.1793.1784.1777.1770.1766.1766.17
870880147.94137.94126.94116.94105.9495.9485.9478.9471.9466.9466.94
880890150.70139.70129.70118.70108.7097.7087.7080.7073.7067.7067.70
890900152.47142.47131.47121.47110.47100.4789.4782.4775.4768.4768.47
900910155.23144.23134.23123.23113.23102.2392.2384.2377.2370.2369.23
910920157.00147.00136.00126.00115.00105.0094.0086.0079.0072.0070.00
920930159.76148.76138.76127.76117.76106.7696.7687.7680.7673.7670.76
930940161.53151.53140.53130.53119.53109.5398.5389.5382.5375.5371.53
940950164.29153.29143.29132.29122.29111.29101.2991.2984.2977.2972.29
950960166.06156.06145.06135.06124.06114.06103.0693.0686.0679.0673.06
960970168.82157.82147.82136.82126.82115.82105.8294.8287.8280.8273.82
970980170.59160.59149.59139.59128.59118.59107.5997.5989.5982.5975.59
980990173.35162.35152.35141.35131.35120.35110.3599.3591.3584.3577.35
9901000175.12165.12154.12144.12133.12123.12112.12102.1293.1286.1279.12
10001010177.88166.88156.88145.88135.88124.88114.88103.8894.8887.8880.88
10101020179.65169.65158.65148.65137.65127.65116.65106.6596.6589.6582.65
10201030182.41171.41161.41150.41140.41129.41119.41108.4198.4191.4184.41
10301040184.18174.18163.18153.18142.18132.18121.18111.18100.1893.1886.18
10401050186.94175.94165.94154.94144.94133.94123.94112.94102.9494.9487.94
10501060188.71178.71167.71157.71146.71136.71125.71115.71104.7196.7189.71
10601070191.47180.47170.47159.47149.47138.47128.47117.47107.4798.4791.47
10701080193.24183.24172.24162.24151.24141.24130.24120.24109.24100.2493.24
10801090196.00185.00175.00164.00154.00143.00133.00122.00112.00102.0095.00
10901100197.77187.77176.77166.77155.77145.77134.77124.77113.77103.7796.77
11001110200.53189.53179.53168.53158.53147.53137.53126.53116.53105.5398.53
11101120202.30192.30181.30171.30160.30150.30139.30129.30118.30107.30100.30
11201130205.06194.06184.06173.06163.06152.06142.06131.06121.06110.06102.06
11301140206.83196.83185.83175.83164.83154.83143.83133.83122.83111.83103.83
11401150209.59198.59188.59177.59167.59156.59146.59135.59125.59114.59105.59
11501160211.36201.36190.36180.36169.36159.36148.36138.36127.36116.36107.36
11601170214.12203.12193.12182.12172.12161.12151.12140.12130.12119.12109.12
11701180215.89205.89194.89184.89173.89163.89152.89142.89131.89120.89110.89
11801190218.65207.65197.65186.65176.65165.65155.65144.65134.65123.65112.65
11901200220.42210.42199.42189.42178.42168.42157.42147.42136.42125.42115.42
12001210223.18212.18202.18191.18181.18170.18160.18149.18139.18128.18117.18
12101220224.95214.95203.95193.95182.95172.95161.95151.95140.95129.95119.95
12201230227.71216.71206.71195.71185.71174.71164.71153.71143.71132.71121.71
12301240229.48219.48208.48198.48187.48177.48166.48156.48145.48134.48124.48
12401250232.24221.24211.24200.24190.24179.24169.24158.24148.24137.24126.24
12501260234.01224.01213.01203.01192.01182.01171.01161.01150.01139.01129.01
12601270236.77225.77215.77204.77194.77183.77173.77162.77152.77141.77130.77
12701280238.54228.54217.54207.54196.54186.54175.54165.54154.54143.54133.54
12801290241.30230.30220.30209.30199.30188.30178.30167.30157.30146.30135.30
12901300243.07233.07222.07212.07201.07191.07180.07170.07159.07148.07138.07
13001310245.83234.83224.83213.83203.83192.83182.83171.83161.83150.83139.83
13101320247.60237.60226.60216.60205.60195.60184.60174.60163.60152.60142.60
13201330250.36239.36229.36218.36208.36197.36187.36176.36166.36155.36144.36
13301340252.13242.13231.13221.13210.13200.13189.13179.13168.13157.13147.13
13401350254.89243.89233.89222.89212.89201.89191.89180.89170.89159.89148.89
13501360256.66246.66235.66225.66214.66204.66193.66183.66172.66161.66151.66
13601370259.42248.42238.42227.42217.42206.42196.42185.42175.42164.42153.42
13701380261.19251.19240.19230.19219.19209.19198.19188.19177.19166.19156.19
13801390263.95252.95242.95231.95221.95210.95200.95189.95179.95168.95157.95
             
$1390 and over Do not use this table. See page 46 for instructions.
             

SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid in 2010)

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%
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
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
24024519.5518.5518.5518.5518.5518.5518.5518.5518.5518.5518.55
24525019.9318.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
25026021.5119.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027023.2720.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028025.0421.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029026.8021.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030028.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031030.3323.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032032.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033033.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034035.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035037.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036039.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037040.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038042.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039044.4530.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040046.2232.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041047.9833.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042050.7535.7531.7531.7531.7531.7531.7531.7531.7531.7531.75
42043052.5137.5132.5132.5132.5132.5132.5132.5132.5132.5132.51
43044055.2839.2833.2833.2833.2833.2833.2833.2833.2833.2833.28
44045057.0441.0434.0434.0434.0434.0434.0434.0434.0434.0434.04
45046059.8142.8134.8134.8134.8134.8134.8134.8134.8134.8134.81
46047061.5744.5735.5735.5735.5735.5735.5735.5735.5735.5735.57
47048064.3446.3436.3436.3436.3436.3436.3436.3436.3436.3436.34
48049066.1048.1037.1037.1037.1037.1037.1037.1037.1037.1037.10
49050068.8749.8737.8737.8737.8737.8737.8737.8737.8737.8737.87
50052072.0253.0239.0239.0239.0239.0239.0239.0239.0239.0239.02
52054076.5556.5542.5540.5540.5540.5540.5540.5540.5540.5540.55
54056081.0860.0846.0842.0842.0842.0842.0842.0842.0842.0842.08
56058085.6164.6149.6143.6143.6143.6143.6143.6143.6143.6143.61
58060090.1469.1453.1445.1445.1445.1445.1445.1445.1445.1445.14
60062094.6773.6756.6746.6746.6746.6746.6746.6746.6746.6746.67
62064099.2078.2060.2048.2048.2048.2048.2048.2048.2048.2048.20
640660103.7382.7363.7349.7349.7349.7349.7349.7349.7349.7349.73
660680108.2687.2667.2653.2651.2651.2651.2651.2651.2651.2651.26
680700112.7991.7970.7956.7952.7952.7952.7952.7952.7952.7952.79
700720117.3296.3275.3260.3254.3254.3254.3254.3254.3254.3254.32
720740121.85100.8579.8563.8555.8555.8555.8555.8555.8555.8555.85
740760126.38105.3884.3867.3857.3857.3857.3857.3857.3857.3857.38
760780130.91109.9188.9170.9158.9158.9158.9158.9158.9158.9158.91
780800135.44114.4493.4474.4460.4460.4460.4460.4460.4460.4460.44
800820139.97118.9797.9777.9763.9761.9761.9761.9761.9761.9761.97
820840144.50123.50102.5081.5067.5063.5063.5063.5063.5063.5063.50
840860149.03128.03107.0386.0371.0365.0365.0365.0365.0365.0365.03
860880153.56132.56111.5690.5674.5666.5666.5666.5666.5666.5666.56
880900158.09137.09116.0995.0978.0968.0968.0968.0968.0968.0968.09
$900$920$162.62$141.62$120.62$99.62$81.62$69.62$69.62$69.62$69.62$69.62$69.62
920940167.15146.15125.15104.1585.1571.1571.1571.1571.1571.1571.15
940960171.68150.68129.68108.6888.6874.6872.6872.6872.6872.6872.68
960980176.21155.21134.21113.2192.2178.2174.2174.2174.2174.2174.21
9801000180.74159.74138.74117.7496.7481.7475.7475.7475.7475.7475.74
10001020185.27164.27143.27122.27101.2785.2777.2777.2777.2777.2777.27
10201040189.80168.80147.80126.80105.8088.8078.8078.8078.8078.8078.80
10401060194.33173.33152.33131.33110.3392.3380.3380.3380.3380.3380.33
10601080198.86177.86156.86135.86114.8695.8681.8681.8681.8681.8681.86
10801100203.39182.39161.39140.39119.3999.3985.3983.3983.3983.3983.39
11001120207.92186.92165.92144.92123.92102.9288.9284.9284.9284.9284.92
11201140212.45191.45170.45149.45128.45107.4592.4586.4586.4586.4586.45
11401160216.98195.98174.98153.98132.98111.9895.9887.9887.9887.9887.98
11601180221.51200.51179.51158.51137.51116.5199.5189.5189.5189.5189.51
11801200226.04205.04184.04163.04142.04121.04103.0491.0491.0491.0491.04
12001220230.57209.57188.57167.57146.57125.57106.5792.5792.5792.5792.57
12201240235.10214.10193.10172.10151.10130.10110.1095.1094.1094.1094.10
12401260239.63218.63197.63176.63155.63134.63113.6398.6395.6395.6395.63
12601280244.16223.16202.16181.16160.16139.16118.16102.1697.1697.1697.16
12801300248.69227.69206.69185.69164.69143.69122.69105.6998.6998.6998.69
13001320253.22232.22211.22190.22169.22148.22127.22109.22100.22100.22100.22
13201340257.75236.75215.75194.75173.75152.75131.75112.75101.75101.75101.75
13401360262.28241.28220.28199.28178.28157.28136.28116.28103.28103.28103.28
13601380266.81245.81224.81203.81182.81161.81140.81119.81105.81104.81104.81
13801400272.34250.34229.34208.34187.34166.34145.34124.34109.34106.34106.34
14001420278.87254.87233.87212.87191.87170.87149.87128.87112.87107.87107.87
14201440285.40259.40238.40217.40196.40175.40154.40133.40116.40109.40109.40
14401460291.93263.93242.93221.93200.93179.93158.93137.93119.93110.93110.93
14601480298.46268.46247.46226.46205.46184.46163.46142.46123.46112.46112.46
14801500304.99272.99251.99230.99209.99188.99167.99146.99126.99113.99113.99
15001520311.52277.52256.52235.52214.52193.52172.52151.52130.52116.52115.52
15201540318.05282.05261.05240.05219.05198.05177.05156.05135.05120.05117.05
15401560324.58288.58265.58244.58223.58202.58181.58160.58139.58123.58118.58
15601580331.11295.11270.11249.11228.11207.11186.11165.11144.11127.11120.11
15801600337.64301.64274.64253.64232.64211.64190.64169.64148.64130.64121.64
16001620344.17308.17279.17258.17237.17216.17195.17174.17153.17134.17123.17
16201640350.70314.70283.70262.70241.70220.70199.70178.70157.70137.70124.70
16401660357.23321.23288.23267.23246.23225.23204.23183.23162.23141.23127.23
16601680363.76327.76292.76271.76250.76229.76208.76187.76166.76145.76130.76
16801700370.29334.29299.29276.29255.29234.29213.29192.29171.29150.29134.29
17001720376.82340.82305.82280.82259.82238.82217.82196.82175.82154.82137.82
17201740383.35347.35312.35285.35264.35243.35222.35201.35180.35159.35141.35
17401760389.88353.88318.88289.88268.88247.88226.88205.88184.88163.88144.88
17601780396.41360.41325.41294.41273.41252.41231.41210.41189.41168.41148.41
17801800402.94366.94331.94298.94277.94256.94235.94214.94193.94172.94151.94
18001820409.47373.47338.47303.47282.47261.47240.47219.47198.47177.47156.47
18201840416.00380.00345.00310.00287.00266.00245.00224.00203.00182.00161.00
18401860422.53386.53351.53316.53291.53270.53249.53228.53207.53186.53165.53
18601880429.06393.06358.06323.06296.06275.06254.06233.06212.06191.06170.06
18801900435.59399.59364.59329.59300.59279.59258.59237.59216.59195.59174.59
19001920442.12406.12371.12336.12305.12284.12263.12242.12221.12200.12179.12
19201940448.65412.65377.65342.65309.65288.65267.65246.65225.65204.65183.65
19401960455.18419.18384.18349.18314.18293.18272.18251.18230.18209.18188.18
19601980461.71425.71390.71355.71320.71297.71276.71255.71234.71213.71192.71
19802000468.24432.24397.24362.24327.24302.24281.24260.24239.24218.24197.24
20002020474.77438.77403.77368.77333.77306.77285.77264.77243.77222.77201.77
20202040481.30445.30410.30375.30340.30311.30290.30269.30248.30227.30206.30
20402060487.83451.83416.83381.83346.83315.83294.83273.83252.83231.83210.83
20602080494.36458.36423.36388.36353.36320.36299.36278.36257.36236.36215.36
20802100500.89464.89429.89394.89359.89324.89303.89282.89261.89240.89219.89
             
$2100 and over Do not use this table. See page 46 for instructions.
             

MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid in 2010)

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%
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
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
54056044.0842.0842.0842.0842.0842.0842.0842.0842.0842.0842.08
56058047.6143.6143.6143.6143.6143.6143.6143.6143.6143.6143.61
58060051.1445.1445.1445.1445.1445.1445.1445.1445.1445.1445.14
60062054.6746.6746.6746.6746.6746.6746.6746.6746.6746.6746.67
62064058.2048.2048.2048.2048.2048.2048.2048.2048.2048.2048.20
64066061.7349.7349.7349.7349.7349.7349.7349.7349.7349.7349.73
66068065.2651.2651.2651.2651.2651.2651.2651.2651.2651.2651.26
68070068.7954.7952.7952.7952.7952.7952.7952.7952.7952.7952.79
70072072.3258.3254.3254.3254.3254.3254.3254.3254.3254.3254.32
72074075.8561.8555.8555.8555.8555.8555.8555.8555.8555.8555.85
74076079.3865.3857.3857.3857.3857.3857.3857.3857.3857.3857.38
76078082.9168.9158.9158.9158.9158.9158.9158.9158.9158.9158.91
78080086.4472.4460.4460.4460.4460.4460.4460.4460.4460.4460.44
80082089.9775.9761.9761.9761.9761.9761.9761.9761.9761.9761.97
82084093.5079.5065.5063.5063.5063.5063.5063.5063.5063.5063.50
84086097.0383.0369.0365.0365.0365.0365.0365.0365.0365.0365.03
860880100.5686.5672.5666.5666.5666.5666.5666.5666.5666.5666.56
880900104.0990.0976.0968.0968.0968.0968.0968.0968.0968.0968.09
900920107.6293.6279.6269.6269.6269.6269.6269.6269.6269.6269.62
920940111.1597.1583.1571.1571.1571.1571.1571.1571.1571.1571.15
940960115.68100.6886.6872.6872.6872.6872.6872.6872.6872.6872.68
960980120.21104.2190.2176.2174.2174.2174.2174.2174.2174.2174.21
9801000124.74107.7493.7479.7475.7475.7475.7475.7475.7475.7475.74
10001020129.27111.2797.2783.2777.2777.2777.2777.2777.2777.2777.27
10201040133.80114.80100.8086.8078.8078.8078.8078.8078.8078.8078.80
10401060138.33118.33104.3390.3380.3380.3380.3380.3380.3380.3380.33
10601080142.86121.86107.8693.8681.8681.8681.8681.8681.8681.8681.86
10801100147.39125.39111.3997.3983.3983.3983.3983.3983.3983.3983.39
11001120151.92129.92114.92100.9286.9284.9284.9284.9284.9284.9284.92
11201140156.45134.45118.45104.4590.4586.4586.4586.4586.4586.4586.45
11401160160.98138.98121.98107.9893.9887.9887.9887.9887.9887.9887.98
11601180165.51143.51125.51111.5197.5189.5189.5189.5189.5189.5189.51
11801200170.04148.04129.04115.04101.0491.0491.0491.0491.0491.0491.04
12001220174.57152.57132.57118.57104.5792.5792.5792.5792.5792.5792.57
12201240179.10157.10136.10122.10108.1094.1094.1094.1094.1094.1094.10
12401260183.63161.63140.63125.63111.6397.6395.6395.6395.6395.6395.63
12601280188.16166.16145.16129.16115.16101.1697.1697.1697.1697.1697.16
12801300192.69170.69149.69132.69118.69104.6998.6998.6998.6998.6998.69
13001320197.22175.22154.22136.22122.22108.22100.22100.22100.22100.22100.22
13201340201.75179.75158.75139.75125.75111.75101.75101.75101.75101.75101.75
13401360206.28184.28163.28143.28129.28115.28103.28103.28103.28103.28103.28
13601380210.81188.81167.81146.81132.81118.81104.81104.81104.81104.81104.81
13801400215.34193.34172.34151.34136.34122.34108.34106.34106.34106.34106.34
14001420219.87197.87176.87155.87139.87125.87111.87107.87107.87107.87107.87
14201440224.40202.40181.40160.40143.40129.40115.40109.40109.40109.40109.40
14401460228.93206.93185.93164.93146.93132.93118.93110.93110.93110.93110.93
14601480233.46211.46190.46169.46150.46136.46122.46112.46112.46112.46112.46
$1480$1500$237.99$215.99$194.99$173.99$153.99$139.99$125.99$113.99$113.99$113.99$113.99
15001520242.52220.52199.52178.52157.52143.52129.52115.52115.52115.52115.52
15201540247.05225.05204.05183.05162.05147.05133.05119.05117.05117.05117.05
15401560251.58229.58208.58187.58166.58150.58136.58122.58118.58118.58118.58
15601580256.11234.11213.11192.11171.11154.11140.11126.11120.11120.11120.11
15801600260.64238.64217.64196.64175.64157.64143.64129.64121.64121.64121.64
16001620265.17243.17222.17201.17180.17161.17147.17133.17123.17123.17123.17
16201640269.70247.70226.70205.70184.70164.70150.70136.70124.70124.70124.70
16401660274.23252.23231.23210.23189.23168.23154.23140.23126.23126.23126.23
16601680278.76256.76235.76214.76193.76172.76157.76143.76129.76127.76127.76
16801700283.29261.29240.29219.29198.29177.29161.29147.29133.29129.29129.29
17001720287.82265.82244.82223.82202.82181.82164.82150.82136.82130.82130.82
17201740292.35270.35249.35228.35207.35186.35168.35154.35140.35132.35132.35
17401760296.88274.88253.88232.88211.88190.88171.88157.88143.88133.88133.88
17601780301.41279.41258.41237.41216.41195.41175.41161.41147.41135.41135.41
17801800305.94283.94262.94241.94220.94199.94178.94164.94150.94136.94136.94
18001820310.47288.47267.47246.47225.47204.47183.47168.47154.47140.47138.47
18201840315.00293.00272.00251.00230.00209.00188.00172.00158.00144.00140.00
18401860319.53297.53276.53255.53234.53213.53192.53175.53161.53147.53141.53
18601880324.06302.06281.06260.06239.06218.06197.06179.06165.06151.06143.06
18801900328.59306.59285.59264.59243.59222.59201.59182.59168.59154.59144.59
19001920333.12311.12290.12269.12248.12227.12206.12186.12172.12158.12146.12
19201940337.65315.65294.65273.65252.65231.65210.65189.65175.65161.65147.65
19401960342.18320.18299.18278.18257.18236.18215.18194.18179.18165.18151.18
19601980346.71324.71303.71282.71261.71240.71219.71198.71182.71168.71154.71
19802000351.24329.24308.24287.24266.24245.24224.24203.24186.24172.24158.24
20002020355.77333.77312.77291.77270.77249.77228.77207.77189.77175.77161.77
20202040360.30338.30317.30296.30275.30254.30233.30212.30193.30179.30165.30
20402060364.83342.83321.83300.83279.83258.83237.83216.83196.83182.83168.83
20602080369.36347.36326.36305.36284.36263.36242.36221.36200.36186.36172.36
20802100373.89351.89330.89309.89288.89267.89246.89225.89204.89189.89175.89
21002120378.42356.42335.42314.42293.42272.42251.42230.42209.42193.42179.42
21202140382.95360.95339.95318.95297.95276.95255.95234.95213.95196.95182.95
21402160387.48365.48344.48323.48302.48281.48260.48239.48218.48200.48186.48
21602180392.01370.01349.01328.01307.01286.01265.01244.01223.01204.01190.01
21802200396.54374.54353.54332.54311.54290.54269.54248.54227.54207.54193.54
22002220401.07379.07358.07337.07316.07295.07274.07253.07232.07211.07197.07
22202240405.60383.60362.60341.60320.60299.60278.60257.60236.60215.60200.60
22402260410.13388.13367.13346.13325.13304.13283.13262.13241.13220.13204.13
22602280414.66392.66371.66350.66329.66308.66287.66266.66245.66224.66207.66
22802300419.19397.19376.19355.19334.19313.19292.19271.19250.19229.19211.19
23002320423.72401.72380.72359.72338.72317.72296.72275.72254.72233.72214.72
23202340428.25406.25385.25364.25343.25322.25301.25280.25259.25238.25218.25
23402360432.78410.78389.78368.78347.78326.78305.78284.78263.78242.78221.78
23602380437.31415.31394.31373.31352.31331.31310.31289.31268.31247.31226.31
23802400441.84419.84398.84377.84356.84335.84314.84293.84272.84251.84230.84
24002420446.37424.37403.37382.37361.37340.37319.37298.37277.37256.37235.37
24202440450.90428.90407.90386.90365.90344.90323.90302.90281.90260.90239.90
24402460455.43433.43412.43391.43370.43349.43328.43307.43286.43265.43244.43
24602480459.96437.96416.96395.96374.96353.96332.96311.96290.96269.96248.96
24802500464.49442.49421.49400.49379.49358.49337.49316.49295.49274.49253.49
25002520469.02447.02426.02405.02384.02363.02342.02321.02300.02279.02258.02
25202540473.55451.55430.55409.55388.55367.55346.55325.55304.55283.55262.55
25402560478.08456.08435.08414.08393.08372.08351.08330.08309.08288.08267.08
25602580482.61460.61439.61418.61397.61376.61355.61334.61313.61292.61271.61
25802600487.14465.14444.14423.14402.14381.14360.14339.14318.14297.14276.14
26002620491.67469.67448.67427.67406.67385.67364.67343.67322.67301.67280.67
26202640496.20474.20453.20432.20411.20390.20369.20348.20327.20306.20285.20
26402660500.73478.73457.73436.73415.73394.73373.73352.73331.73310.73289.73
26602680505.26483.26462.26441.26420.26399.26378.26357.26336.26315.26294.26
             
$2680 and over Do not use this table. See page 46 for instructions.
             

SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid in 2010)

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%
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
26027021.2720.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028023.0421.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029024.8021.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030026.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031028.3323.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032030.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033031.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034033.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035035.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036037.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037038.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038040.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039042.4529.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040044.2230.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041045.9830.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042047.7532.7531.7531.7531.7531.7531.7531.7531.7531.7531.75
42043049.5134.5132.5132.5132.5132.5132.5132.5132.5132.5132.51
43044051.2836.2833.2833.2833.2833.2833.2833.2833.2833.2833.28
44045054.0438.0434.0434.0434.0434.0434.0434.0434.0434.0434.04
45046055.8139.8134.8134.8134.8134.8134.8134.8134.8134.8134.81
46047058.5741.5735.5735.5735.5735.5735.5735.5735.5735.5735.57
47048060.3443.3436.3436.3436.3436.3436.3436.3436.3436.3436.34
48049063.1045.1037.1037.1037.1037.1037.1037.1037.1037.1037.10
49050064.8746.8737.8737.8737.8737.8737.8737.8737.8737.8737.87
50052069.0250.0239.0239.0239.0239.0239.0239.0239.0239.0239.02
52054073.5553.5540.5540.5540.5540.5540.5540.5540.5540.5540.55
54056078.0857.0842.0842.0842.0842.0842.0842.0842.0842.0842.08
56058082.6160.6144.6143.6143.6143.6143.6143.6143.6143.6143.61
58060087.1464.1448.1445.1445.1445.1445.1445.1445.1445.1445.14
60062091.6768.6751.6746.6746.6746.6746.6746.6746.6746.6746.67
62064096.2073.2055.2048.2048.2048.2048.2048.2048.2048.2048.20
640660100.7377.7358.7349.7349.7349.7349.7349.7349.7349.7349.73
660680105.2682.2662.2651.2651.2651.2651.2651.2651.2651.2651.26
680700109.7986.7965.7952.7952.7952.7952.7952.7952.7952.7952.79
700720114.3291.3269.3254.3254.3254.3254.3254.3254.3254.3254.32
720740118.8595.8572.8557.8555.8555.8555.8555.8555.8555.8555.85
740760123.38100.3877.3861.3857.3857.3857.3857.3857.3857.3857.38
760780127.91104.9181.9164.9158.9158.9158.9158.9158.9158.9158.91
780800132.44109.4486.4468.4460.4460.4460.4460.4460.4460.4460.44
800820136.97113.9790.9771.9761.9761.9761.9761.9761.9761.9761.97
820840141.50118.5095.5075.5063.5063.5063.5063.5063.5063.5063.50
840860146.03123.03100.0379.0365.0365.0365.0365.0365.0365.0365.03
860880150.56127.56104.5682.5667.5666.5666.5666.5666.5666.5666.56
880900155.09132.09109.0986.0971.0968.0968.0968.0968.0968.0968.09
900920159.62136.62113.6290.6274.6269.6269.6269.6269.6269.6269.62
920940164.15141.15118.1595.1578.1571.1571.1571.1571.1571.1571.15
$940$960$168.68$145.68$122.68$99.68$81.68$72.68$72.68$72.68$72.68$72.68$72.68
960980173.21150.21127.21104.2185.2174.2174.2174.2174.2174.2174.21
9801000177.74154.74131.74108.7488.7475.7475.7475.7475.7475.7475.74
10001020182.27159.27136.27113.2792.2777.2777.2777.2777.2777.2777.27
10201040186.80163.80140.80117.8095.8080.8078.8078.8078.8078.8078.80
10401060191.33168.33145.33122.3399.3384.3380.3380.3380.3380.3380.33
10601080195.86172.86149.86126.86103.8687.8681.8681.8681.8681.8681.86
10801100200.39177.39154.39131.39108.3991.3983.3983.3983.3983.3983.39
11001120204.92181.92158.92135.92112.9294.9284.9284.9284.9284.9284.92
11201140209.45186.45163.45140.45117.4598.4586.4586.4586.4586.4586.45
11401160213.98190.98167.98144.98121.98101.9887.9887.9887.9887.9887.98
11601180218.51195.51172.51149.51126.51105.5190.5189.5189.5189.5189.51
11801200223.04200.04177.04154.04131.04109.0494.0491.0491.0491.0491.04
12001220227.57204.57181.57158.57135.57113.5797.5792.5792.5792.5792.57
12201240232.10209.10186.10163.10140.10118.10101.1094.1094.1094.1094.10
12401260236.63213.63190.63167.63144.63122.63104.6395.6395.6395.6395.63
12601280241.16218.16195.16172.16149.16127.16108.1697.1697.1697.1697.16
12801300245.69222.69199.69176.69153.69131.69111.6998.6998.6998.6998.69
13001320250.22227.22204.22181.22158.22136.22115.22100.22100.22100.22100.22
13201340254.75231.75208.75185.75162.75140.75118.75102.75101.75101.75101.75
13401360259.28236.28213.28190.28167.28145.28122.28106.28103.28103.28103.28
13601380263.81240.81217.81194.81171.81149.81126.81109.81104.81104.81104.81
13801400268.34245.34222.34199.34176.34154.34131.34113.34