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

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.

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.

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	10.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37
125	130	10.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
130	135	12.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	12.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	13.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	14.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	15.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	16.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	17.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	17.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	19.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	19.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	20.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	21.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	22.73	15.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	23.11	16.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	210	24.68	17.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68
210	220	27.45	19.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45
220	230	29.21	21.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21
230	240	31.98	22.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98
240	250	33.74	24.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74
250	260	36.51	26.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	38.27	28.27	21.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	41.04	30.04	23.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	42.80	32.80	24.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	45.57	34.57	26.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	47.33	37.33	28.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	50.10	39.10	30.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	51.86	41.86	31.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	54.63	43.63	33.63	26.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	56.39	46.39	35.39	28.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	59.16	48.16	38.16	30.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	60.92	50.92	39.92	31.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	63.69	52.69	42.69	33.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	65.45	55.45	44.45	35.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	68.22	57.22	47.22	37.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	69.98	59.98	48.98	38.98	31.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	72.75	61.75	51.75	40.75	33.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	74.51	64.51	53.51	43.51	35.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	77.28	66.28	56.28	45.28	37.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	79.04	69.04	58.04	48.04	39.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	81.81	70.81	60.81	49.81	40.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	83.57	73.57	62.57	52.57	42.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	86.34	75.34	65.34	54.34	44.34	37.34	36.34	36.34	36.34	36.34	36.34
480	490	88.10	78.10	67.10	57.10	46.10	39.10	37.10	37.10	37.10	37.10	37.10
490	500	90.87	79.87	69.87	58.87	47.87	40.87	37.87	37.87	37.87	37.87	37.87
500	510	92.63	82.63	71.63	61.63	50.63	42.63	38.63	38.63	38.63	38.63	38.63
510	520	95.40	84.40	74.40	63.40	52.40	44.40	39.40	39.40	39.40	39.40	39.40
520	530	97.16	87.16	76.16	66.16	55.16	46.16	40.16	40.16	40.16	40.16	40.16
530	540	99.93	88.93	78.93	67.93	56.93	47.93	40.93	40.93	40.93	40.93	40.93
540	550	101.69	91.69	80.69	70.69	59.69	49.69	42.69	41.69	41.69	41.69	41.69
550	560	104.46	93.46	83.46	72.46	61.46	51.46	44.46	42.46	42.46	42.46	42.46
560	570	106.22	96.22	85.22	75.22	64.22	53.22	46.22	43.22	43.22	43.22	43.22
570	580	108.99	97.99	87.99	76.99	65.99	55.99	47.99	43.99	43.99	43.99	43.99
580	590	110.75	100.75	89.75	79.75	68.75	57.75	49.75	44.75	44.75	44.75	44.75
590	600	113.52	102.52	92.52	81.52	70.52	60.52	51.52	45.52	45.52	45.52	45.52
600	610	115.28	105.28	94.28	84.28	73.28	62.28	53.28	46.28	46.28	46.28	46.28
610	620	118.05	107.05	97.05	86.05	75.05	65.05	55.05	48.05	47.05	47.05	47.05
620	630	119.81	109.81	98.81	88.81	77.81	66.81	56.81	49.81	47.81	47.81	47.81
630	640	122.58	111.58	101.58	90.58	79.58	69.58	58.58	51.58	48.58	48.58	48.58
640	650	124.34	114.34	103.34	93.34	82.34	71.34	61.34	53.34	49.34	49.34	49.34
$650	$660	$127.11	$116.11	$106.11	$95.11	$84.11	$74.11	$63.11	$55.11	$50.11	$50.11	$50.11
660	670	128.87	118.87	107.87	97.87	86.87	75.87	65.87	56.87	50.87	50.87	50.87
670	680	131.64	120.64	110.64	99.64	88.64	78.64	67.64	58.64	51.64	51.64	51.64
680	690	133.40	123.40	112.40	102.40	91.40	80.40	70.40	60.40	53.40	52.40	52.40
690	700	136.17	125.17	115.17	104.17	93.17	83.17	72.17	62.17	55.17	53.17	53.17
700	710	138.93	127.93	116.93	106.93	95.93	84.93	74.93	63.93	56.93	53.93	53.93
710	720	142.70	129.70	119.70	108.70	97.70	87.70	76.70	66.70	58.70	54.70	54.70
720	730	145.46	132.46	121.46	111.46	100.46	89.46	79.46	68.46	60.46	55.46	55.46
730	740	149.23	134.23	124.23	113.23	102.23	92.23	81.23	71.23	62.23	56.23	56.23
740	750	151.99	136.99	125.99	115.99	104.99	93.99	83.99	72.99	63.99	56.99	56.99
750	760	155.76	138.76	128.76	117.76	106.76	96.76	85.76	75.76	65.76	58.76	57.76
760	770	158.52	141.52	130.52	120.52	109.52	98.52	88.52	77.52	67.52	60.52	58.52
770	780	162.29	144.29	133.29	122.29	111.29	101.29	90.29	80.29	69.29	62.29	59.29
780	790	165.05	148.05	135.05	125.05	114.05	103.05	93.05	82.05	72.05	64.05	60.05
790	800	168.82	150.82	137.82	126.82	115.82	105.82	94.82	84.82	73.82	65.82	60.82
800	810	171.58	154.58	139.58	129.58	118.58	107.58	97.58	86.58	76.58	67.58	61.58
810	820	175.35	157.35	142.35	131.35	120.35	110.35	99.35	89.35	78.35	69.35	62.35
820	830	178.11	161.11	144.11	134.11	123.11	112.11	102.11	91.11	81.11	71.11	64.11
830	840	181.88	163.88	146.88	135.88	124.88	114.88	103.88	93.88	82.88	72.88	65.88
840	850	184.64	167.64	149.64	138.64	127.64	116.64	106.64	95.64	85.64	74.64	67.64
850	860	188.41	170.41	153.41	140.41	129.41	119.41	108.41	98.41	87.41	77.41	69.41
860	870	191.17	174.17	156.17	143.17	132.17	121.17	111.17	100.17	90.17	79.17	71.17
870	880	194.94	176.94	159.94	144.94	133.94	123.94	112.94	102.94	91.94	81.94	72.94
880	890	197.70	180.70	162.70	147.70	136.70	125.70	115.70	104.70	94.70	83.70	74.70
890	900	201.47	183.47	166.47	149.47	138.47	128.47	117.47	107.47	96.47	86.47	76.47
900	910	204.23	187.23	169.23	152.23	141.23	130.23	120.23	109.23	99.23	88.23	78.23
910	920	208.00	190.00	173.00	155.00	143.00	133.00	122.00	112.00	101.00	91.00	80.00
920	930	210.76	193.76	175.76	158.76	145.76	134.76	124.76	113.76	103.76	92.76	82.76
930	940	214.53	196.53	179.53	161.53	147.53	137.53	126.53	116.53	105.53	95.53	84.53
940	950	217.29	200.29	182.29	165.29	150.29	139.29	129.29	118.29	108.29	97.29	87.29
950	960	221.06	203.06	186.06	168.06	152.06	142.06	131.06	121.06	110.06	100.06	89.06
960	970	223.82	206.82	188.82	171.82	154.82	143.82	133.82	122.82	112.82	101.82	91.82
970	980	227.59	209.59	192.59	174.59	157.59	146.59	135.59	125.59	114.59	104.59	93.59
980	990	230.35	213.35	195.35	178.35	160.35	148.35	138.35	127.35	117.35	106.35	96.35
990	1000	234.12	216.12	199.12	181.12	164.12	151.12	140.12	130.12	119.12	109.12	98.12
1000	1010	236.88	219.88	201.88	184.88	166.88	152.88	142.88	131.88	121.88	110.88	100.88
1010	1020	240.65	222.65	205.65	187.65	170.65	155.65	144.65	134.65	123.65	113.65	102.65
1020	1030	243.41	226.41	208.41	191.41	173.41	157.41	147.41	136.41	126.41	115.41	105.41
1030	1040	247.18	229.18	212.18	194.18	177.18	160.18	149.18	139.18	128.18	118.18	107.18
1040	1050	249.94	232.94	214.94	197.94	179.94	162.94	151.94	140.94	130.94	119.94	109.94
1050	1060	253.71	235.71	218.71	200.71	183.71	165.71	153.71	143.71	132.71	122.71	111.71
1060	1070	256.47	239.47	221.47	204.47	186.47	169.47	156.47	145.47	135.47	124.47	114.47
1070	1080	260.24	242.24	225.24	207.24	190.24	172.24	158.24	148.24	137.24	127.24	116.24
1080	1090	263.00	246.00	228.00	211.00	193.00	176.00	161.00	150.00	140.00	129.00	119.00
1090	1100	266.77	248.77	231.77	213.77	196.77	178.77	162.77	152.77	141.77	131.77	120.77
1100	1110	269.53	252.53	234.53	217.53	199.53	182.53	165.53	154.53	144.53	133.53	123.53
1110	1120	273.30	255.30	238.30	220.30	203.30	185.30	167.30	157.30	146.30	136.30	125.30
1120	1130	276.06	259.06	241.06	224.06	206.06	189.06	171.06	159.06	149.06	138.06	128.06
1130	1140	279.83	261.83	244.83	226.83	209.83	191.83	173.83	161.83	150.83	140.83	129.83
1140	1150	282.59	265.59	247.59	230.59	212.59	195.59	177.59	163.59	153.59	142.59	132.59
1150	1160	286.36	268.36	251.36	233.36	216.36	198.36	180.36	166.36	155.36	145.36	134.36
1160	1170	289.12	272.12	254.12	237.12	219.12	202.12	184.12	168.12	158.12	147.12	137.12
1170	1180	292.89	274.89	257.89	239.89	222.89	204.89	186.89	170.89	159.89	149.89	138.89
1180	1190	295.65	278.65	260.65	243.65	225.65	208.65	190.65	172.65	162.65	151.65	141.65
1190	1200	299.42	281.42	264.42	246.42	229.42	211.42	193.42	176.42	164.42	154.42	143.42
1200	1210	302.18	285.18	267.18	250.18	232.18	215.18	197.18	179.18	167.18	156.18	146.18
1210	1220	305.95	287.95	270.95	252.95	235.95	217.95	199.95	182.95	168.95	158.95	147.95
1220	1230	308.71	291.71	273.71	256.71	238.71	221.71	203.71	185.71	171.71	160.71	150.71
1230	1240	312.48	294.48	277.48	259.48	242.48	224.48	206.48	189.48	173.48	163.48	152.48
1240	1250	315.24	298.24	280.24	263.24	245.24	228.24	210.24	192.24	176.24	165.24	155.24
$1250 and over		Do not use this table. See page 46 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	22.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	23.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	25.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	27.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	29.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	30.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	32.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	34.39	27.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	36.16	29.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	37.92	30.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	39.69	32.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	41.45	34.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	43.22	36.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	44.98	37.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	46.75	39.75	32.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	48.51	41.51	34.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	50.28	43.28	36.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	52.04	45.04	38.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	53.81	46.81	39.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	55.57	48.57	41.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	57.34	50.34	43.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	60.10	52.10	45.10	38.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	61.87	53.87	46.87	39.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	510	64.63	55.63	48.63	41.63	38.63	38.63	38.63	38.63	38.63	38.63	38.63
510	520	66.40	57.40	50.40	43.40	39.40	39.40	39.40	39.40	39.40	39.40	39.40
520	530	69.16	59.16	52.16	45.16	40.16	40.16	40.16	40.16	40.16	40.16	40.16
530	540	70.93	60.93	53.93	46.93	40.93	40.93	40.93	40.93	40.93	40.93	40.93
540	550	73.69	62.69	55.69	48.69	41.69	41.69	41.69	41.69	41.69	41.69	41.69
550	560	75.46	65.46	57.46	50.46	43.46	42.46	42.46	42.46	42.46	42.46	42.46
560	570	78.22	67.22	59.22	52.22	45.22	43.22	43.22	43.22	43.22	43.22	43.22
570	580	79.99	69.99	60.99	53.99	46.99	43.99	43.99	43.99	43.99	43.99	43.99
580	590	82.75	71.75	62.75	55.75	48.75	44.75	44.75	44.75	44.75	44.75	44.75
590	600	84.52	74.52	64.52	57.52	50.52	45.52	45.52	45.52	45.52	45.52	45.52
600	610	87.28	76.28	66.28	59.28	52.28	46.28	46.28	46.28	46.28	46.28	46.28
610	620	89.05	79.05	68.05	61.05	54.05	47.05	47.05	47.05	47.05	47.05	47.05
620	630	91.81	80.81	70.81	62.81	55.81	48.81	47.81	47.81	47.81	47.81	47.81
630	640	93.58	83.58	72.58	64.58	57.58	50.58	48.58	48.58	48.58	48.58	48.58
640	650	96.34	85.34	75.34	66.34	59.34	52.34	49.34	49.34	49.34	49.34	49.34
650	660	98.11	88.11	77.11	68.11	61.11	54.11	50.11	50.11	50.11	50.11	50.11
660	670	100.87	89.87	79.87	69.87	62.87	55.87	50.87	50.87	50.87	50.87	50.87
670	680	102.64	92.64	81.64	71.64	64.64	57.64	51.64	51.64	51.64	51.64	51.64
680	690	105.40	94.40	84.40	73.40	66.40	59.40	52.40	52.40	52.40	52.40	52.40
690	700	107.17	97.17	86.17	76.17	68.17	61.17	54.17	53.17	53.17	53.17	53.17
700	710	109.93	98.93	88.93	77.93	69.93	62.93	55.93	53.93	53.93	53.93	53.93
710	720	111.70	101.70	90.70	80.70	71.70	64.70	57.70	54.70	54.70	54.70	54.70
720	730	114.46	103.46	93.46	82.46	73.46	66.46	59.46	55.46	55.46	55.46	55.46
730	740	116.23	106.23	95.23	85.23	75.23	68.23	61.23	56.23	56.23	56.23	56.23
740	750	118.99	107.99	97.99	86.99	76.99	69.99	62.99	56.99	56.99	56.99	56.99
750	760	120.76	110.76	99.76	89.76	78.76	71.76	64.76	57.76	57.76	57.76	57.76
760	770	123.52	112.52	102.52	91.52	81.52	73.52	66.52	59.52	58.52	58.52	58.52
770	780	125.29	115.29	104.29	94.29	83.29	75.29	68.29	61.29	59.29	59.29	59.29
780	790	128.05	117.05	107.05	96.05	86.05	77.05	70.05	63.05	60.05	60.05	60.05
$790	$800	$129.82	$119.82	$108.82	$98.82	$87.82	$78.82	$71.82	$64.82	$60.82	$60.82	$60.82
800	810	132.58	121.58	111.58	100.58	90.58	80.58	73.58	66.58	61.58	61.58	61.58
810	820	134.35	124.35	113.35	103.35	92.35	82.35	75.35	68.35	62.35	62.35	62.35
820	830	137.11	126.11	116.11	105.11	95.11	84.11	77.11	70.11	63.11	63.11	63.11
830	840	138.88	128.88	117.88	107.88	96.88	86.88	78.88	71.88	64.88	63.88	63.88
840	850	141.64	130.64	120.64	109.64	99.64	88.64	80.64	73.64	66.64	64.64	64.64
850	860	143.41	133.41	122.41	112.41	101.41	91.41	82.41	75.41	68.41	65.41	65.41
860	870	146.17	135.17	125.17	114.17	104.17	93.17	84.17	77.17	70.17	66.17	66.17
870	880	147.94	137.94	126.94	116.94	105.94	95.94	85.94	78.94	71.94	66.94	66.94
880	890	150.70	139.70	129.70	118.70	108.70	97.70	87.70	80.70	73.70	67.70	67.70
890	900	152.47	142.47	131.47	121.47	110.47	100.47	89.47	82.47	75.47	68.47	68.47
900	910	155.23	144.23	134.23	123.23	113.23	102.23	92.23	84.23	77.23	70.23	69.23
910	920	157.00	147.00	136.00	126.00	115.00	105.00	94.00	86.00	79.00	72.00	70.00
920	930	159.76	148.76	138.76	127.76	117.76	106.76	96.76	87.76	80.76	73.76	70.76
930	940	161.53	151.53	140.53	130.53	119.53	109.53	98.53	89.53	82.53	75.53	71.53
940	950	164.29	153.29	143.29	132.29	122.29	111.29	101.29	91.29	84.29	77.29	72.29
950	960	166.06	156.06	145.06	135.06	124.06	114.06	103.06	93.06	86.06	79.06	73.06
960	970	168.82	157.82	147.82	136.82	126.82	115.82	105.82	94.82	87.82	80.82	73.82
970	980	170.59	160.59	149.59	139.59	128.59	118.59	107.59	97.59	89.59	82.59	75.59
980	990	173.35	162.35	152.35	141.35	131.35	120.35	110.35	99.35	91.35	84.35	77.35
990	1000	175.12	165.12	154.12	144.12	133.12	123.12	112.12	102.12	93.12	86.12	79.12
1000	1010	177.88	166.88	156.88	145.88	135.88	124.88	114.88	103.88	94.88	87.88	80.88
1010	1020	179.65	169.65	158.65	148.65	137.65	127.65	116.65	106.65	96.65	89.65	82.65
1020	1030	182.41	171.41	161.41	150.41	140.41	129.41	119.41	108.41	98.41	91.41	84.41
1030	1040	184.18	174.18	163.18	153.18	142.18	132.18	121.18	111.18	100.18	93.18	86.18
1040	1050	186.94	175.94	165.94	154.94	144.94	133.94	123.94	112.94	102.94	94.94	87.94
1050	1060	188.71	178.71	167.71	157.71	146.71	136.71	125.71	115.71	104.71	96.71	89.71
1060	1070	191.47	180.47	170.47	159.47	149.47	138.47	128.47	117.47	107.47	98.47	91.47
1070	1080	193.24	183.24	172.24	162.24	151.24	141.24	130.24	120.24	109.24	100.24	93.24
1080	1090	196.00	185.00	175.00	164.00	154.00	143.00	133.00	122.00	112.00	102.00	95.00
1090	1100	197.77	187.77	176.77	166.77	155.77	145.77	134.77	124.77	113.77	103.77	96.77
1100	1110	200.53	189.53	179.53	168.53	158.53	147.53	137.53	126.53	116.53	105.53	98.53
1110	1120	202.30	192.30	181.30	171.30	160.30	150.30	139.30	129.30	118.30	107.30	100.30
1120	1130	205.06	194.06	184.06	173.06	163.06	152.06	142.06	131.06	121.06	110.06	102.06
1130	1140	206.83	196.83	185.83	175.83	164.83	154.83	143.83	133.83	122.83	111.83	103.83
1140	1150	209.59	198.59	188.59	177.59	167.59	156.59	146.59	135.59	125.59	114.59	105.59
1150	1160	211.36	201.36	190.36	180.36	169.36	159.36	148.36	138.36	127.36	116.36	107.36
1160	1170	214.12	203.12	193.12	182.12	172.12	161.12	151.12	140.12	130.12	119.12	109.12
1170	1180	215.89	205.89	194.89	184.89	173.89	163.89	152.89	142.89	131.89	120.89	110.89
1180	1190	218.65	207.65	197.65	186.65	176.65	165.65	155.65	144.65	134.65	123.65	112.65
1190	1200	220.42	210.42	199.42	189.42	178.42	168.42	157.42	147.42	136.42	125.42	115.42
1200	1210	223.18	212.18	202.18	191.18	181.18	170.18	160.18	149.18	139.18	128.18	117.18
1210	1220	224.95	214.95	203.95	193.95	182.95	172.95	161.95	151.95	140.95	129.95	119.95
1220	1230	227.71	216.71	206.71	195.71	185.71	174.71	164.71	153.71	143.71	132.71	121.71
1230	1240	229.48	219.48	208.48	198.48	187.48	177.48	166.48	156.48	145.48	134.48	124.48
1240	1250	232.24	221.24	211.24	200.24	190.24	179.24	169.24	158.24	148.24	137.24	126.24
1250	1260	234.01	224.01	213.01	203.01	192.01	182.01	171.01	161.01	150.01	139.01	129.01
1260	1270	236.77	225.77	215.77	204.77	194.77	183.77	173.77	162.77	152.77	141.77	130.77
1270	1280	238.54	228.54	217.54	207.54	196.54	186.54	175.54	165.54	154.54	143.54	133.54
1280	1290	241.30	230.30	220.30	209.30	199.30	188.30	178.30	167.30	157.30	146.30	135.30
1290	1300	243.07	233.07	222.07	212.07	201.07	191.07	180.07	170.07	159.07	148.07	138.07
1300	1310	245.83	234.83	224.83	213.83	203.83	192.83	182.83	171.83	161.83	150.83	139.83
1310	1320	247.60	237.60	226.60	216.60	205.60	195.60	184.60	174.60	163.60	152.60	142.60
1320	1330	250.36	239.36	229.36	218.36	208.36	197.36	187.36	176.36	166.36	155.36	144.36
1330	1340	252.13	242.13	231.13	221.13	210.13	200.13	189.13	179.13	168.13	157.13	147.13
1340	1350	254.89	243.89	233.89	222.89	212.89	201.89	191.89	180.89	170.89	159.89	148.89
1350	1360	256.66	246.66	235.66	225.66	214.66	204.66	193.66	183.66	172.66	161.66	151.66
1360	1370	259.42	248.42	238.42	227.42	217.42	206.42	196.42	185.42	175.42	164.42	153.42
1370	1380	261.19	251.19	240.19	230.19	219.19	209.19	198.19	188.19	177.19	166.19	156.19
1380	1390	263.95	252.95	242.95	231.95	221.95	210.95	200.95	189.95	179.95	168.95	157.95
$1390 and over		Do not use this table. See page 46 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	19.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55
245	250	19.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
250	260	21.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	23.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	25.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	26.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	28.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	30.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	32.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	33.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	35.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	37.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	39.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	40.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	42.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	44.45	30.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	46.22	32.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	47.98	33.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	50.75	35.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	52.51	37.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	55.28	39.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	57.04	41.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	59.81	42.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	61.57	44.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	64.34	46.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	66.10	48.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	68.87	49.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	72.02	53.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	76.55	56.55	42.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	81.08	60.08	46.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	85.61	64.61	49.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	90.14	69.14	53.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	94.67	73.67	56.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	99.20	78.20	60.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	103.73	82.73	63.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	108.26	87.26	67.26	53.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	112.79	91.79	70.79	56.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	117.32	96.32	75.32	60.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	121.85	100.85	79.85	63.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	126.38	105.38	84.38	67.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	130.91	109.91	88.91	70.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	135.44	114.44	93.44	74.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
800	820	139.97	118.97	97.97	77.97	63.97	61.97	61.97	61.97	61.97	61.97	61.97
820	840	144.50	123.50	102.50	81.50	67.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	149.03	128.03	107.03	86.03	71.03	65.03	65.03	65.03	65.03	65.03	65.03
860	880	153.56	132.56	111.56	90.56	74.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	158.09	137.09	116.09	95.09	78.09	68.09	68.09	68.09	68.09	68.09	68.09
$900	$920	$162.62	$141.62	$120.62	$99.62	$81.62	$69.62	$69.62	$69.62	$69.62	$69.62	$69.62
920	940	167.15	146.15	125.15	104.15	85.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	171.68	150.68	129.68	108.68	88.68	74.68	72.68	72.68	72.68	72.68	72.68
960	980	176.21	155.21	134.21	113.21	92.21	78.21	74.21	74.21	74.21	74.21	74.21
980	1000	180.74	159.74	138.74	117.74	96.74	81.74	75.74	75.74	75.74	75.74	75.74
1000	1020	185.27	164.27	143.27	122.27	101.27	85.27	77.27	77.27	77.27	77.27	77.27
1020	1040	189.80	168.80	147.80	126.80	105.80	88.80	78.80	78.80	78.80	78.80	78.80
1040	1060	194.33	173.33	152.33	131.33	110.33	92.33	80.33	80.33	80.33	80.33	80.33
1060	1080	198.86	177.86	156.86	135.86	114.86	95.86	81.86	81.86	81.86	81.86	81.86
1080	1100	203.39	182.39	161.39	140.39	119.39	99.39	85.39	83.39	83.39	83.39	83.39
1100	1120	207.92	186.92	165.92	144.92	123.92	102.92	88.92	84.92	84.92	84.92	84.92
1120	1140	212.45	191.45	170.45	149.45	128.45	107.45	92.45	86.45	86.45	86.45	86.45
1140	1160	216.98	195.98	174.98	153.98	132.98	111.98	95.98	87.98	87.98	87.98	87.98
1160	1180	221.51	200.51	179.51	158.51	137.51	116.51	99.51	89.51	89.51	89.51	89.51
1180	1200	226.04	205.04	184.04	163.04	142.04	121.04	103.04	91.04	91.04	91.04	91.04
1200	1220	230.57	209.57	188.57	167.57	146.57	125.57	106.57	92.57	92.57	92.57	92.57
1220	1240	235.10	214.10	193.10	172.10	151.10	130.10	110.10	95.10	94.10	94.10	94.10
1240	1260	239.63	218.63	197.63	176.63	155.63	134.63	113.63	98.63	95.63	95.63	95.63
1260	1280	244.16	223.16	202.16	181.16	160.16	139.16	118.16	102.16	97.16	97.16	97.16
1280	1300	248.69	227.69	206.69	185.69	164.69	143.69	122.69	105.69	98.69	98.69	98.69
1300	1320	253.22	232.22	211.22	190.22	169.22	148.22	127.22	109.22	100.22	100.22	100.22
1320	1340	257.75	236.75	215.75	194.75	173.75	152.75	131.75	112.75	101.75	101.75	101.75
1340	1360	262.28	241.28	220.28	199.28	178.28	157.28	136.28	116.28	103.28	103.28	103.28
1360	1380	266.81	245.81	224.81	203.81	182.81	161.81	140.81	119.81	105.81	104.81	104.81
1380	1400	272.34	250.34	229.34	208.34	187.34	166.34	145.34	124.34	109.34	106.34	106.34
1400	1420	278.87	254.87	233.87	212.87	191.87	170.87	149.87	128.87	112.87	107.87	107.87
1420	1440	285.40	259.40	238.40	217.40	196.40	175.40	154.40	133.40	116.40	109.40	109.40
1440	1460	291.93	263.93	242.93	221.93	200.93	179.93	158.93	137.93	119.93	110.93	110.93
1460	1480	298.46	268.46	247.46	226.46	205.46	184.46	163.46	142.46	123.46	112.46	112.46
1480	1500	304.99	272.99	251.99	230.99	209.99	188.99	167.99	146.99	126.99	113.99	113.99
1500	1520	311.52	277.52	256.52	235.52	214.52	193.52	172.52	151.52	130.52	116.52	115.52
1520	1540	318.05	282.05	261.05	240.05	219.05	198.05	177.05	156.05	135.05	120.05	117.05
1540	1560	324.58	288.58	265.58	244.58	223.58	202.58	181.58	160.58	139.58	123.58	118.58
1560	1580	331.11	295.11	270.11	249.11	228.11	207.11	186.11	165.11	144.11	127.11	120.11
1580	1600	337.64	301.64	274.64	253.64	232.64	211.64	190.64	169.64	148.64	130.64	121.64
1600	1620	344.17	308.17	279.17	258.17	237.17	216.17	195.17	174.17	153.17	134.17	123.17
1620	1640	350.70	314.70	283.70	262.70	241.70	220.70	199.70	178.70	157.70	137.70	124.70
1640	1660	357.23	321.23	288.23	267.23	246.23	225.23	204.23	183.23	162.23	141.23	127.23
1660	1680	363.76	327.76	292.76	271.76	250.76	229.76	208.76	187.76	166.76	145.76	130.76
1680	1700	370.29	334.29	299.29	276.29	255.29	234.29	213.29	192.29	171.29	150.29	134.29
1700	1720	376.82	340.82	305.82	280.82	259.82	238.82	217.82	196.82	175.82	154.82	137.82
1720	1740	383.35	347.35	312.35	285.35	264.35	243.35	222.35	201.35	180.35	159.35	141.35
1740	1760	389.88	353.88	318.88	289.88	268.88	247.88	226.88	205.88	184.88	163.88	144.88
1760	1780	396.41	360.41	325.41	294.41	273.41	252.41	231.41	210.41	189.41	168.41	148.41
1780	1800	402.94	366.94	331.94	298.94	277.94	256.94	235.94	214.94	193.94	172.94	151.94
1800	1820	409.47	373.47	338.47	303.47	282.47	261.47	240.47	219.47	198.47	177.47	156.47
1820	1840	416.00	380.00	345.00	310.00	287.00	266.00	245.00	224.00	203.00	182.00	161.00
1840	1860	422.53	386.53	351.53	316.53	291.53	270.53	249.53	228.53	207.53	186.53	165.53
1860	1880	429.06	393.06	358.06	323.06	296.06	275.06	254.06	233.06	212.06	191.06	170.06
1880	1900	435.59	399.59	364.59	329.59	300.59	279.59	258.59	237.59	216.59	195.59	174.59
1900	1920	442.12	406.12	371.12	336.12	305.12	284.12	263.12	242.12	221.12	200.12	179.12
1920	1940	448.65	412.65	377.65	342.65	309.65	288.65	267.65	246.65	225.65	204.65	183.65
1940	1960	455.18	419.18	384.18	349.18	314.18	293.18	272.18	251.18	230.18	209.18	188.18
1960	1980	461.71	425.71	390.71	355.71	320.71	297.71	276.71	255.71	234.71	213.71	192.71
1980	2000	468.24	432.24	397.24	362.24	327.24	302.24	281.24	260.24	239.24	218.24	197.24
2000	2020	474.77	438.77	403.77	368.77	333.77	306.77	285.77	264.77	243.77	222.77	201.77
2020	2040	481.30	445.30	410.30	375.30	340.30	311.30	290.30	269.30	248.30	227.30	206.30
2040	2060	487.83	451.83	416.83	381.83	346.83	315.83	294.83	273.83	252.83	231.83	210.83
2060	2080	494.36	458.36	423.36	388.36	353.36	320.36	299.36	278.36	257.36	236.36	215.36
2080	2100	500.89	464.89	429.89	394.89	359.89	324.89	303.89	282.89	261.89	240.89	219.89
$2100 and over		Do not use this table. See page 46 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	44.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	47.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	51.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	54.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	58.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	61.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	65.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	68.79	54.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	72.32	58.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	75.85	61.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	79.38	65.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	82.91	68.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	86.44	72.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
800	820	89.97	75.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97
820	840	93.50	79.50	65.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	97.03	83.03	69.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03
860	880	100.56	86.56	72.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	104.09	90.09	76.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	107.62	93.62	79.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	111.15	97.15	83.15	71.15	71.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	115.68	100.68	86.68	72.68	72.68	72.68	72.68	72.68	72.68	72.68	72.68
960	980	120.21	104.21	90.21	76.21	74.21	74.21	74.21	74.21	74.21	74.21	74.21
980	1000	124.74	107.74	93.74	79.74	75.74	75.74	75.74	75.74	75.74	75.74	75.74
1000	1020	129.27	111.27	97.27	83.27	77.27	77.27	77.27	77.27	77.27	77.27	77.27
1020	1040	133.80	114.80	100.80	86.80	78.80	78.80	78.80	78.80	78.80	78.80	78.80
1040	1060	138.33	118.33	104.33	90.33	80.33	80.33	80.33	80.33	80.33	80.33	80.33
1060	1080	142.86	121.86	107.86	93.86	81.86	81.86	81.86	81.86	81.86	81.86	81.86
1080	1100	147.39	125.39	111.39	97.39	83.39	83.39	83.39	83.39	83.39	83.39	83.39
1100	1120	151.92	129.92	114.92	100.92	86.92	84.92	84.92	84.92	84.92	84.92	84.92
1120	1140	156.45	134.45	118.45	104.45	90.45	86.45	86.45	86.45	86.45	86.45	86.45
1140	1160	160.98	138.98	121.98	107.98	93.98	87.98	87.98	87.98	87.98	87.98	87.98
1160	1180	165.51	143.51	125.51	111.51	97.51	89.51	89.51	89.51	89.51	89.51	89.51
1180	1200	170.04	148.04	129.04	115.04	101.04	91.04	91.04	91.04	91.04	91.04	91.04
1200	1220	174.57	152.57	132.57	118.57	104.57	92.57	92.57	92.57	92.57	92.57	92.57
1220	1240	179.10	157.10	136.10	122.10	108.10	94.10	94.10	94.10	94.10	94.10	94.10
1240	1260	183.63	161.63	140.63	125.63	111.63	97.63	95.63	95.63	95.63	95.63	95.63
1260	1280	188.16	166.16	145.16	129.16	115.16	101.16	97.16	97.16	97.16	97.16	97.16
1280	1300	192.69	170.69	149.69	132.69	118.69	104.69	98.69	98.69	98.69	98.69	98.69
1300	1320	197.22	175.22	154.22	136.22	122.22	108.22	100.22	100.22	100.22	100.22	100.22
1320	1340	201.75	179.75	158.75	139.75	125.75	111.75	101.75	101.75	101.75	101.75	101.75
1340	1360	206.28	184.28	163.28	143.28	129.28	115.28	103.28	103.28	103.28	103.28	103.28
1360	1380	210.81	188.81	167.81	146.81	132.81	118.81	104.81	104.81	104.81	104.81	104.81
1380	1400	215.34	193.34	172.34	151.34	136.34	122.34	108.34	106.34	106.34	106.34	106.34
1400	1420	219.87	197.87	176.87	155.87	139.87	125.87	111.87	107.87	107.87	107.87	107.87
1420	1440	224.40	202.40	181.40	160.40	143.40	129.40	115.40	109.40	109.40	109.40	109.40
1440	1460	228.93	206.93	185.93	164.93	146.93	132.93	118.93	110.93	110.93	110.93	110.93
1460	1480	233.46	211.46	190.46	169.46	150.46	136.46	122.46	112.46	112.46	112.46	112.46
$1480	$1500	$237.99	$215.99	$194.99	$173.99	$153.99	$139.99	$125.99	$113.99	$113.99	$113.99	$113.99
1500	1520	242.52	220.52	199.52	178.52	157.52	143.52	129.52	115.52	115.52	115.52	115.52
1520	1540	247.05	225.05	204.05	183.05	162.05	147.05	133.05	119.05	117.05	117.05	117.05
1540	1560	251.58	229.58	208.58	187.58	166.58	150.58	136.58	122.58	118.58	118.58	118.58
1560	1580	256.11	234.11	213.11	192.11	171.11	154.11	140.11	126.11	120.11	120.11	120.11
1580	1600	260.64	238.64	217.64	196.64	175.64	157.64	143.64	129.64	121.64	121.64	121.64
1600	1620	265.17	243.17	222.17	201.17	180.17	161.17	147.17	133.17	123.17	123.17	123.17
1620	1640	269.70	247.70	226.70	205.70	184.70	164.70	150.70	136.70	124.70	124.70	124.70
1640	1660	274.23	252.23	231.23	210.23	189.23	168.23	154.23	140.23	126.23	126.23	126.23
1660	1680	278.76	256.76	235.76	214.76	193.76	172.76	157.76	143.76	129.76	127.76	127.76
1680	1700	283.29	261.29	240.29	219.29	198.29	177.29	161.29	147.29	133.29	129.29	129.29
1700	1720	287.82	265.82	244.82	223.82	202.82	181.82	164.82	150.82	136.82	130.82	130.82
1720	1740	292.35	270.35	249.35	228.35	207.35	186.35	168.35	154.35	140.35	132.35	132.35
1740	1760	296.88	274.88	253.88	232.88	211.88	190.88	171.88	157.88	143.88	133.88	133.88
1760	1780	301.41	279.41	258.41	237.41	216.41	195.41	175.41	161.41	147.41	135.41	135.41
1780	1800	305.94	283.94	262.94	241.94	220.94	199.94	178.94	164.94	150.94	136.94	136.94
1800	1820	310.47	288.47	267.47	246.47	225.47	204.47	183.47	168.47	154.47	140.47	138.47
1820	1840	315.00	293.00	272.00	251.00	230.00	209.00	188.00	172.00	158.00	144.00	140.00
1840	1860	319.53	297.53	276.53	255.53	234.53	213.53	192.53	175.53	161.53	147.53	141.53
1860	1880	324.06	302.06	281.06	260.06	239.06	218.06	197.06	179.06	165.06	151.06	143.06
1880	1900	328.59	306.59	285.59	264.59	243.59	222.59	201.59	182.59	168.59	154.59	144.59
1900	1920	333.12	311.12	290.12	269.12	248.12	227.12	206.12	186.12	172.12	158.12	146.12
1920	1940	337.65	315.65	294.65	273.65	252.65	231.65	210.65	189.65	175.65	161.65	147.65
1940	1960	342.18	320.18	299.18	278.18	257.18	236.18	215.18	194.18	179.18	165.18	151.18
1960	1980	346.71	324.71	303.71	282.71	261.71	240.71	219.71	198.71	182.71	168.71	154.71
1980	2000	351.24	329.24	308.24	287.24	266.24	245.24	224.24	203.24	186.24	172.24	158.24
2000	2020	355.77	333.77	312.77	291.77	270.77	249.77	228.77	207.77	189.77	175.77	161.77
2020	2040	360.30	338.30	317.30	296.30	275.30	254.30	233.30	212.30	193.30	179.30	165.30
2040	2060	364.83	342.83	321.83	300.83	279.83	258.83	237.83	216.83	196.83	182.83	168.83
2060	2080	369.36	347.36	326.36	305.36	284.36	263.36	242.36	221.36	200.36	186.36	172.36
2080	2100	373.89	351.89	330.89	309.89	288.89	267.89	246.89	225.89	204.89	189.89	175.89
2100	2120	378.42	356.42	335.42	314.42	293.42	272.42	251.42	230.42	209.42	193.42	179.42
2120	2140	382.95	360.95	339.95	318.95	297.95	276.95	255.95	234.95	213.95	196.95	182.95
2140	2160	387.48	365.48	344.48	323.48	302.48	281.48	260.48	239.48	218.48	200.48	186.48
2160	2180	392.01	370.01	349.01	328.01	307.01	286.01	265.01	244.01	223.01	204.01	190.01
2180	2200	396.54	374.54	353.54	332.54	311.54	290.54	269.54	248.54	227.54	207.54	193.54
2200	2220	401.07	379.07	358.07	337.07	316.07	295.07	274.07	253.07	232.07	211.07	197.07
2220	2240	405.60	383.60	362.60	341.60	320.60	299.60	278.60	257.60	236.60	215.60	200.60
2240	2260	410.13	388.13	367.13	346.13	325.13	304.13	283.13	262.13	241.13	220.13	204.13
2260	2280	414.66	392.66	371.66	350.66	329.66	308.66	287.66	266.66	245.66	224.66	207.66
2280	2300	419.19	397.19	376.19	355.19	334.19	313.19	292.19	271.19	250.19	229.19	211.19
2300	2320	423.72	401.72	380.72	359.72	338.72	317.72	296.72	275.72	254.72	233.72	214.72
2320	2340	428.25	406.25	385.25	364.25	343.25	322.25	301.25	280.25	259.25	238.25	218.25
2340	2360	432.78	410.78	389.78	368.78	347.78	326.78	305.78	284.78	263.78	242.78	221.78
2360	2380	437.31	415.31	394.31	373.31	352.31	331.31	310.31	289.31	268.31	247.31	226.31
2380	2400	441.84	419.84	398.84	377.84	356.84	335.84	314.84	293.84	272.84	251.84	230.84
2400	2420	446.37	424.37	403.37	382.37	361.37	340.37	319.37	298.37	277.37	256.37	235.37
2420	2440	450.90	428.90	407.90	386.90	365.90	344.90	323.90	302.90	281.90	260.90	239.90
2440	2460	455.43	433.43	412.43	391.43	370.43	349.43	328.43	307.43	286.43	265.43	244.43
2460	2480	459.96	437.96	416.96	395.96	374.96	353.96	332.96	311.96	290.96	269.96	248.96
2480	2500	464.49	442.49	421.49	400.49	379.49	358.49	337.49	316.49	295.49	274.49	253.49
2500	2520	469.02	447.02	426.02	405.02	384.02	363.02	342.02	321.02	300.02	279.02	258.02
2520	2540	473.55	451.55	430.55	409.55	388.55	367.55	346.55	325.55	304.55	283.55	262.55
2540	2560	478.08	456.08	435.08	414.08	393.08	372.08	351.08	330.08	309.08	288.08	267.08
2560	2580	482.61	460.61	439.61	418.61	397.61	376.61	355.61	334.61	313.61	292.61	271.61
2580	2600	487.14	465.14	444.14	423.14	402.14	381.14	360.14	339.14	318.14	297.14	276.14
2600	2620	491.67	469.67	448.67	427.67	406.67	385.67	364.67	343.67	322.67	301.67	280.67
2620	2640	496.20	474.20	453.20	432.20	411.20	390.20	369.20	348.20	327.20	306.20	285.20
2640	2660	500.73	478.73	457.73	436.73	415.73	394.73	373.73	352.73	331.73	310.73	289.73
2660	2680	505.26	483.26	462.26	441.26	420.26	399.26	378.26	357.26	336.26	315.26	294.26
$2680 and over		Do not use this table. See page 46 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	21.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	23.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	24.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	26.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	28.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	30.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	31.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	33.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	35.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	37.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	38.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	40.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	42.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	44.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	45.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	47.75	32.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	49.51	34.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	51.28	36.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	54.04	38.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	55.81	39.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	58.57	41.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	60.34	43.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	63.10	45.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	64.87	46.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	69.02	50.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	73.55	53.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	78.08	57.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	82.61	60.61	44.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	87.14	64.14	48.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	91.67	68.67	51.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	96.20	73.20	55.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	100.73	77.73	58.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	105.26	82.26	62.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	109.79	86.79	65.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	114.32	91.32	69.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	118.85	95.85	72.85	57.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	123.38	100.38	77.38	61.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	127.91	104.91	81.91	64.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	132.44	109.44	86.44	68.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
800	820	136.97	113.97	90.97	71.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97
820	840	141.50	118.50	95.50	75.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	146.03	123.03	100.03	79.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03
860	880	150.56	127.56	104.56	82.56	67.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	155.09	132.09	109.09	86.09	71.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	159.62	136.62	113.62	90.62	74.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	164.15	141.15	118.15	95.15	78.15	71.15	71.15	71.15	71.15	71.15	71.15
$940	$960	$168.68	$145.68	$122.68	$99.68	$81.68	$72.68	$72.68	$72.68	$72.68	$72.68	$72.68
960	980	173.21	150.21	127.21	104.21	85.21	74.21	74.21	74.21	74.21	74.21	74.21
980	1000	177.74	154.74	131.74	108.74	88.74	75.74	75.74	75.74	75.74	75.74	75.74
1000	1020	182.27	159.27	136.27	113.27	92.27	77.27	77.27	77.27	77.27	77.27	77.27
1020	1040	186.80	163.80	140.80	117.80	95.80	80.80	78.80	78.80	78.80	78.80	78.80
1040	1060	191.33	168.33	145.33	122.33	99.33	84.33	80.33	80.33	80.33	80.33	80.33
1060	1080	195.86	172.86	149.86	126.86	103.86	87.86	81.86	81.86	81.86	81.86	81.86
1080	1100	200.39	177.39	154.39	131.39	108.39	91.39	83.39	83.39	83.39	83.39	83.39
1100	1120	204.92	181.92	158.92	135.92	112.92	94.92	84.92	84.92	84.92	84.92	84.92
1120	1140	209.45	186.45	163.45	140.45	117.45	98.45	86.45	86.45	86.45	86.45	86.45
1140	1160	213.98	190.98	167.98	144.98	121.98	101.98	87.98	87.98	87.98	87.98	87.98
1160	1180	218.51	195.51	172.51	149.51	126.51	105.51	90.51	89.51	89.51	89.51	89.51
1180	1200	223.04	200.04	177.04	154.04	131.04	109.04	94.04	91.04	91.04	91.04	91.04
1200	1220	227.57	204.57	181.57	158.57	135.57	113.57	97.57	92.57	92.57	92.57	92.57
1220	1240	232.10	209.10	186.10	163.10	140.10	118.10	101.10	94.10	94.10	94.10	94.10
1240	1260	236.63	213.63	190.63	167.63	144.63	122.63	104.63	95.63	95.63	95.63	95.63
1260	1280	241.16	218.16	195.16	172.16	149.16	127.16	108.16	97.16	97.16	97.16	97.16
1280	1300	245.69	222.69	199.69	176.69	153.69	131.69	111.69	98.69	98.69	98.69	98.69
1300	1320	250.22	227.22	204.22	181.22	158.22	136.22	115.22	100.22	100.22	100.22	100.22
1320	1340	254.75	231.75	208.75	185.75	162.75	140.75	118.75	102.75	101.75	101.75	101.75
1340	1360	259.28	236.28	213.28	190.28	167.28	145.28	122.28	106.28	103.28	103.28	103.28
1360	1380	263.81	240.81	217.81	194.81	171.81	149.81	126.81	109.81	104.81	104.81	104.81
1380	1400	268.34	245.34	222.34	199.34	176.34	154.34	131.34	113.34	106.34	106.34	106.34
1400	1420	272.87	249.87