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taxmap/pubs/p51-013.htm#en_us_publink1000231295

14. Advance Earned Income Credit (EIC) Payment Methods(p24)


rule
spacer

previous topic occurrence Advance Earned Income Credit (EIC) Payment next topic occurrence

To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained later. With either method, the number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. See section 6 for an explanation of the advance EIC.
taxmap/pubs/p51-013.htm#en_us_publink1000231296

Wage Bracket Method(p24)


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spacer

previous topic occurrence Wage Bracket Method next topic occurrence

If you use the wage bracket tables on pages 50 through 56, figure the advance EIC payment as follows.
Find the employee's gross wages before any deductions using the appropriate table. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.
taxmap/pubs/p51-013.htm#en_us_publink1000231297

Percentage Method(p24)


rule
spacer

previous topic occurrence Percentage Method next topic occurrence

If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage computation based on the appropriate rate table.
Find the employee's gross wages before any deductions in the appropriate table on page 48 or 49. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.
taxmap/pubs/p51-013.htm#en_us_publink1000231298

Rounding.(p24)


rule
spacer

The wage bracket tables for advance EIC payments have been rounded to whole dollar amounts.
If you use the percentage method for advance EIC payments, the payments may be rounded to the nearest dollar. The rules for rounding discussed in section 13 also apply to advance EIC payments.
taxmap/pubs/p51-013.htm#en_us_publink1000231280

15. How Do Employment Taxes Apply to Farmwork?

Type of employmentIncome Tax Withholding, Social Security, and MedicareFederal Unemployment Tax
Farm Employment Includes:  
1. Cultivating soil; raising or harvesting any agricultural or horticultural commodity; the care of livestock, poultry, bees, fur-bearing animals, or wildlife.Taxable if $150 test or $2,500 test is met. See section 4.Taxable if either test in section 10 is met.
2. Work on a farm if major farm duties are in management or maintenance, etc., of farm tools or equipment or salvaging timber, or clearing brush or other debris, left by hurricane.
3. Work in connection with the production and harvesting of turpentine and other oleoresinous products.
4. Cotton ginning.
5. Operating or maintenance of ditches, reservoirs, canals, or waterways used only for supplying or storing water for farming purposes and not owned or operated for profit.
6. Processing, packaging, etc., any commodity in its unmanufactured state if employed by farm operator who produced over half of commodity processed or by group of up to 20 unincorporated farm operators if they produced all the commodity.
7. Hatching poultry on a farm.*
8. Production or harvesting of maple syrup.
Farm Employment Does Not Include:  
1. Handling or processing commodities after delivery to terminal market for commercial canning or freezing.Taxable under general employment rules. Farm rules do not apply.Taxable under general FUTA rules. Farm rules do not apply.
2. Operating or maintenance of ditches, canals, reservoirs or waterways not meeting tests in (5) above.
3. Processing, packaging, delivering, etc., any commodity in its unmanufactured state if group of farm operators do not meet the tests in (6) above.
4. Household employment.  
Special Employment Situations:  
1. Services not in the course of employer's trade or business on farm operated for profit (cash payments only).Taxable if $150 test or $2,500 test is met (see section 4), unless performed by parent employed by child.Taxable only if $50 or more is paid in a quarter and employee works on 24 or more different days in current or prior quarter.
2. Workers admitted under section 101(a)(15)(H)(ii)(a) of the Immigration and Nationality Act on a temporary basis to perform agricultural labor ("H-2(A)" workers).Exempt.Exempt.
3. Family employment.Exempt for employer's child under age 18, but counted for $150 test or $2,500 test. Taxable for spouse of employer.Exempt if services performed by employer's parent or spouse or by employer's child under age 21.
*Hatching poultry off the farm is not considered farmwork for income tax withholding, social security, and Medicare. It is considered farmwork for federal unemployment tax.

Tables for Percentage Method of Withholding

(For Wages Paid in 2010)
TABLE 1—WEEKLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances) is: The amount of income
tax to withhold is:
Not over $116$0 Not over $264$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$116—$200 10%—$116$264—$471 10%—$264
$200—$693 $8.40 plus 15%—$200$471—$1,457 $20.70 plus 15%—$471
$693—$1,302 $82.35 plus 25%—$693$1,457—$1,809 $168.60 plus 25%—$1,457
$1,302—$1,624 $234.60 plus 27%—$1,302$1,809 —$2,386 $256.60 plus 27%—$1,809
$1,624—$1,687 $321.54 plus 30%—$1,624$2,386—$2,789 $412.39 plus 25%—$2,386
$1,687—$3,344 $340.44 plus 28%—$1,687$2,789—$4,173 $513.14 plus 28%—$2,789
$3,344—$7,225 $804.40 plus 33%—$3,344$4,173—$7,335 $900.66 plus 33%—$4,173
$7,225$2,085.13 plus 35%—$7,225$7,335$1,944.12 plus 35%—$7,335
TABLE 2—BIWEEKLY Payroll Period
   
(a) SINGLE person (including head of household)—  (b) MARRIED person—
If the amount of wages (after subtracting withholding
allowances) is:
The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding
allowances) is:
The amount of income
tax to withhold is:
 
Not over $233$0 Not over $529$0 
Over—But not over— of excess over— Over—But not over— of excess over—
$233—$401 10%—$233$529—$942 10%—$529
$401—$1,387 $16.80 plus 15%—$401$942—$2,913 $41.30 plus 15%—$942
$1,387—$2,604 $164.70 plus 25%—$1,387$2,913—$3,617 $336.95 plus 25%—$2,913
$2,604—$3,248 $468.95 plus 27%—$2,604$3,617 —$4,771 $512.95 plus 27%—$3,617
$3,248—$3,373 $642.83 plus 30%—$3,248$4,771—$5,579 $824.53 plus 25%—$4,771
$3,373—$6,688 $680.33 plus 28%—$3,373$5,579—$8,346 $1,026.53 plus 28%—$5,579
$6,688—$14,450 $1,608.53 plus 33%—$6,688$8,346—$14,669 $1,801.29 plus 33%—$8,346
$14,450$4,169.99 plus 35%—$14,450$14,669$3,887.88 plus 35%—$14,669
TABLE 3—SEMIMONTHLY Payroll Period
   
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances) is: The amount of income
tax to withhold is:
Not over $252$0 Not over $573$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$252—$434 10%—$252$573—$1,021 10%—$573
$434—$1,502 $18.20 plus 15%—$434$1,021—$3,156 $44.80 plus 15%—$1,021
$1,502—$2,821 $178.40 plus 25%—$1,502$3,156—$3,919 $365.05 plus 25%—$3,156
$2,821—$3,519 $508.15 plus 27%—$2,821$3,919 —$5,169 $555.80 plus 27%—$3,919
$3,519—$3,654 $696.61 plus 30%—$3,519$5,169—$6,044 $893.30 plus 25%—$5,169
$3,654—$7,246 $737.11 plus 28%—$3,654$6,044—$9,042 $1,112.05 plus 28%—$6,044
$7,246—$15,654 $1,742.87 plus 33%—$7,246$9,042—$15,892 $1,951.49 plus 33%—$9,042
$15,654 $4,517.51 plus 35%—$15,654$15,892 $4,211.99 plus 35%—$15,892
TABLE 4—MONTHLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding
allowances) is:
The amount of income
tax to withhold is:
Not over $504$0 Not over $1,146$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$504—$869 10%—$504$1,146—$2,042 10%—$1,146
$869—$3,004 $36.50 plus 15%—$869$2,042—$6,313 $89.60 plus 15%—$2,042
$3,004—$5,642 $356.75 plus 25%—$3,004$6,313—$7,838 $730.25 plus 25%—$6,313
$5,642—$7,038 $1,016.25 plus 27%—$5,642$7,838 —$10,338 $1,111.50 plus 27%—$7,838
$7,038—$7,308 $1,393.17 plus 30%—$7,038$10,338—$12,088 $1,786.50 plus 25%—$10,338
$7,308—$14,492 $1,474.17 plus 28%—$7,308$12,088—$18,083 $2,224.00 plus 28%—$12,088
$14,492—$31,308 $3,485.69 plus 33%—$14,492$18,083—$31,783 $3,902.60 plus 33%—$18,083
$31,308$9,034.97 plus 35%—$31,308$31,783$8,423.60 plus 35%—$31,783

Tables for Percentage Method of Withholding (continued)

(For Wages Paid in 2010)
TABLE 5—QUARTERLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances) is: The amount of income
tax to withhold is:
Not over $1,513$0 Not over $3,438$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$1,513—$2,606 10%—$1,513$3,438—$6,125 10%—$3,438
$2,606—$9,013 $109.30 plus 15%—$2,606$6,125—$18,938 $268.70 plus 15%—$6,125
$9,013—$16,925 $1,070.35 plus 25%—$9,013$18,938—$23,513 $2,190.65 plus 25%—$18,938
$16,925—$21,113 $3,048.35 plus 27%—$16,925$23,513 —$31,013 $3,334.40 plus 27%—$23,513
$21,113—$21,925 $4,179.11 plus 30%—$21,113$31,013—$36,263 $5,359.40 plus 25%—$31,013
$21,925—$43,475 $4,422.71 plus 28%—$21,925$36,263—$54,250 $6,671.90 plus 28%—$36,263
$43,475—$93,925 $10,456.71 plus 33%—$43,475$54,250—$95,350 $11,708.26 plus 33%—$54,250
$93,925$27,105.21 plus 35%—$93,925$95,350$25,271.26 plus 35%—$95,350
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding
allowances) is:
The amount of income
tax to withhold is:
Not over $3,025$0 Not over $6,875$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$3,025—$5,213 10%—$3,025$6,875—$12,250 10%—$6,875
$5,213—$18,025 $218.80 plus 15%—$5,213$12,250—$37,875 $537.50 plus 15%—$12,250
$18,025—$33,850 $2,140.60 plus 25%—$18,025$37,875—$47,025 $4,381.25 plus 25%—$37,875
$33,850—$42,225 $6,096.85 plus 27%—$33,850$47,025 —$62,025 $6,668.75 plus 27%—$47,025
$42,225—$43,850 $8,358.10 plus 30%—$42,225$62,025—$72,525 $10,718.75 plus 25%—$62,025
$43,850—$86,950 $8,845.60 plus 28%—$43,850$72,525—$108,500 $13,343.75 plus 28%—$72,525
$86,950—$187,850 $20,913.60 plus 33%—$86,950$108,500—$190,700 $23,416.75 plus 33%—$108,500
$187,850$54,210.60 plus 35%—$187,850$190,700$50,542.75 plus 35%—$190,700
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding
allowances) is:
The amount of income
tax to withhold is:
Not over $6,050$0 Not over $13,750$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$6,050—$10,425 10%—$6,050$13,750—$24,500 10%—$13,750
$10,425—$36,050 $437.50 plus 15%—$10,425$24,500—$75,750 $1,075.00 plus 15%—$24,500
$36,050—$67,700 $4,281.25 plus 25%—$36,050$75,750—$94,050 $8,762.50 plus 25%—$75,750
$67,700—$84,450 $12,193.75 plus 27%—$67,700$94,050 —$124,050 $13,337.50 plus 27%—$94,050
$84,450—$87,700 $16,716.25 plus 30%—$84,450$124,050—$145,050 $21,437.50 plus 25%—$124,050
$87,700—$173,900 $17,691.25 plus 28%—$87,700$145,050—$217,000 $26,687.50 plus 28%—$145,050
$173,900—$375,700 $41,827.25 plus 33%—$173,900$217,000—$381,400 $46,833.50 plus 33%—$217,000
$375,700$108,421.25 plus 35%—$375,700$381,400$101,085.50 plus 35%—$381,400
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income tax
 to withhold per day is:
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income
 tax to withhold per day is:
Not over $23.30$0 Not over $52.90$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$23.30—$40.10 10%—$23.30$52.90—$94.20 10%—$52.90
$40.10—$138.70 $1.68 plus 15%—$40.10$94.20—$291.30 $4.13 plus 15%—$94.20
$138.70—$260.40 $16.47 plus 25%—$138.70$291.30—$361.70 $33.70 plus 25%—$291.30
$260.40—$324.80 $46.90 plus 27%—$260.40$361.70 —$477.10 $51.30 plus 27%—$361.70
$324.80—$337.30 $64.29 plus 30%—$324.80$477.10—$557.90 $82.46 plus 25%—$477.10
$337.30—$668.80 $68.04 plus 28%—$337.30$557.90—$834.60 $102.66 plus 28%—$557.90
$668.80—$1,445.00 $160.86 plus 33%—$668.80$834.60—$1,466.90 $180.14 plus 33%—$834.60
$1,445.00$417.01 plus 35%—$1,445.00$1,466.90$388.80 plus 35%—$1,466.90

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

And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$120$0$0$0$0$0$0$0$0$0$0$0
12012510000000000
12513010000000000
13013520000000000
13514020000000000
14014530000000000
14515030000000000
15015540000000000
15516040000000000
16016550000000000
16517050000000000
17017560000000000
17518060000000000
18018570000000000
18519070000000000
19019581000000000
19520081000000000
20021092000000000
210220113000000000
220230124000000000
230240145000000000
240250156000000000
250260177000000000
260270188100000000
270280209200000000
2802902111300000000
2903002312400000000
3003102414500000000
3103202615600000000
3203302717700000000
3303402918810000000
3403503020920000000
35036032211130000000
36037033231240000000
37038035241450000000
38039036261560000000
39040038271770000000
40041039291881000000
41042041302092000000
420430423221113000000
430440443323124000000
440450453524145000000
450460473626156000000
460470483827177000000
470480503929188100000
480490514130209200000
4905005342322110300000
5005105444332312400000
5105205645352413500000
5205305747362615600000
5305405948382716700000
5405506050392918810000
5505606251413019920000
56057063534232211030000
57058065544433221240000
58059066564535241350000
59060068574736251560000
60061069594838271670000
61062071605039281881000
62063072625141301992000
630640746353423121103000
640650756554443322124000
650660776656453424135000
660670786857473625156000
670680806959483727167000
680690817160503928188100
690700837262514030199200
7007108574635342312110300
7107208875655443332212400
7207309077665645342413500
$730$740$93$78$68$57$46$36$25$15$6$0$0
7407509580695948372716700
7507609881716049392818810
76077010083726251403019920
770780103857463524231211030
780790105887565544333221240
790800108907766554534241350
800810110937868574636251560
810820113958069584837271670
820830115988171604939281881
8308401181008372615140301992
84085012010385746352423121103
85086012310588756454433322124
86087012510890776655453424135
87088012811093786757463625156
88089013011395806958483727167
89090013311598817060493928188
900910135118100837261514030199
9109201381201038573635242312110
9209301401231058875645443332212
9309401431251089076665545342413
9409501451281109378675746362515
9509601481301139579695848372716
9609701501331159881706049392818
97098015313511810083726151403019
98099015513812010385736352423121
990100015814012310588756454433322
1000101016014312510890766655453424
1010102016314512811093786757463625
1020103016514813011395796958483727
1030104016815013311598817060493928
10401050170153135118100837261514030
10501060173155138120103857363524231
10601070175158140123105887564544333
10701080178160143125108907666554534
10801090180163145128110937867574636
10901100183165148130113957969584837
11001110185168150133115988170604939
111011201881701531351181008272615140
112011301901731551381201038573635242
113011401931751581401231058775645443
114011501951781601431251089076665545
115011601981801631451281109278675746
116011702001831651481301139579695848
117011802031851681501331159781706049
1180119020518817015313511810082726151
1190120020819017315513812010285736352
1200121021019317515814012310587756454
1210122021319517816014312510790766655
1220123021519818016314512811092786757
1230124021820018316514813011295796958
1240125022020318516815013311597817060
             
$1250 and overUse Table 1(a) for a SINGLE person on page 26. Also see the instructions on page 23.
             

MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid Through December 2010)

And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$270$0$0$0$0$0$0$0$0$0$0$0
27028010000000000
28029020000000000
29030030000000000
30031040000000000
31032050000000000
32033060000000000
33034070000000000
34035081000000000
35036092000000000
360370103000000000
370380114000000000
380390125000000000
390400136000000000
400410147000000000
410420158100000000
420430169200000000
4304401710300000000
4404501811400000000
4504601912500000000
4604702013600000000
4704802114700000000
4804902315810000000
4905002416920000000
50051026171030000000
51052027181140000000
52053029191250000000
53054030201360000000
54055032211470000000
55056033231581000000
56057035241692000000
570580362617103000000
580590382718114000000
590600392919125000000
600610413020136000000
610620423221147000000
620630443323158100000
630640453524169200000
6406504736261710300000
6506604838271811400000
6606705039291912500000
6706805141302013600000
6806905342322114700000
6907005444332315810000
7007105645352416920000
71072057473626171030000
72073059483827181140000
73074060503929191250000
74075062514130201360000
75076063534232211470000
76077065544433231581000
77078066564535241692000
780790685747362617103000
790800695948382718114000
800810716050392919125000
810820726251413020136000
820830746353423221147000
830840756554443323158100
840850776656453524169200
8508607868574736261710300
8608708069594838271811400
8708808171605039291912500
8808908372625141302013600
8909008474635342322114700
9009108675655444332315810
9109208777665645352416920
92093089786857473626171030
93094090806959483827181140
94095092817160503929191250
95096093837262514130201360
             
$960$970$95$84$74$63$53$42$32$21$14$7$0
97098096867565544433231581
98099098877766564535241692
9901000998978685747362617103
100010101019080695948382718114
101010201029281716050392919125
102010301049383726251413020136
103010401059584746353423221147
104010501079686756554443323158
105010601089887776656453524169
1060107011099897868574736261710
10701080111101908069594838271811
10801090113102928171605039291912
10901100114104938372625141302013
11001110116105958474635342322114
11101120117107968675655444332215
11201130119108988777665645352416
11301140120110998978685747362517
114011501221111019080695948382718
115011601231131029281716050392819
116011701251141049383726251413020
117011801261161059584746353423121
118011901281171079686756554443322
119012001291191089887776656453424
120012101311201109989786857473625
1210122013212211110190806959483727
1220123013412311310292817160503928
1230124013512511410493837262514030
1240125013712611610595847463534231
1250126013812811710796867565544333
1260127014012911910898877766564534
1270128014113112011099897868574636
12801290143132122111101908069594837
12901300144134123113102928171604939
13001310146135125114104938372625140
13101320147137126116105958474635242
13201330149138128117107968675655443
13301340150140129119108988777665545
13401350152141131120110998978685746
135013601531431321221111019080695848
136013701551441341231131029281716049
137013801561461351251141049383726151
138013901581471371261161059584746352
139014001591491381281171079686756454
             
$1400 and overUse Table 1(b) for a MARRIED person on page 26. Also see the instructions on page 23.
             

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

And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$240$0$0$0$0$0$0$0$0$0$0$0
24024510000000000
24525010000000000
25026020000000000
26027030000000000
27028040000000000
28029050000000000
29030060000000000
30031070000000000
31032080000000000
32033090000000000
330340100000000000
340350110000000000
350360120000000000
360370130000000000
370380140000000000
380390151000000000
390400162000000000
400410173000000000
410420194000000000
420430205000000000
430440226000000000
440450237000000000
450460258000000000
460470269000000000
4704802810000000000
4804902911000000000
4905003112000000000
5005203314000000000
5205403616200000000
5405603918400000000
5605804221600000000
5806004524800000000
60062048271000000000
62064051301200000000
64066054331400000000
66068057361620000000
68070060391840000000
70072063422160000000
72074066452480000000
740760694827100000000
760780725130120000000
780800755433140000000
800820785736162000000
820840816039184000000
840860846342216000000
860880876645248000000
8809009069482710000000
9009209372513012000000
9209409675543314000000
9409609978573616200000
96098010281603918400000
980100010584634221600000
1000102010887664524800000
10201040111906948271000000
10401060114937251301200000
10601080117967554331400000
10801100120997857361620000
110011201231028160391840000
112011401261058463422160000
114011601291088766452480000
1160118013211190694827100000
1180120013511493725130120000
1200122013811796755433140000
1220124014112099785736161000
12401260144123102816039183000
12601280147126105846342215000
12801300150129108876645247000
13001320153132111906948279000
132013401561351149372513011000
$1340$1360$159$138$117$96$75$54$33$13$0$0$0
136013801621411209978573615100
1380140016614412310281603918300
1400142017114712610584634221500
1420144017615012910887664524700
1440146018115313211190694827900
14601480186156135114937251301100
14801500191159138117967554331300
15001520196162141120997857361510
152015402011651441231028160391830
154015602061701471261058463422150
156015802111751501291088766452470
158016002161801531321119069482790
1600162022118515613511493725130110
1620164022619015913811796755433130
1640166023119516214112099785736151
16601680236200165144123102816039183
16801700241205170147126105846342215
17001720246210175150129108876645247
17201740251215180153132111906948279
174017602562201851561351149372513011
176017802612251901591381179675543313
178018002662301951621411209978573615
1800182027123520016514412310281603918
1820184027624020517014712610584634221
1840186028124521017515012910887664524
1860188028625021518015313211190694827
1880190029125522018515613511493725130
1900192029626022519015913811796755433
1920194030126523019516214112099785736
19401960306270235200165144123102816039
19601980311275240205170147126105846342
19802000316280245210175150129108876645
20002020321285250215180153132111906948
20202040326290255220185156135114937251
20402060331295260225190159138117967554
20602080336300265230195162141120997857
208021003413052702352001651441231028160
             
$2100 and overUse Table 2(a) for a SINGLE person on page 26. Also see the instructions on page 23.
             

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

And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$540$0$0$0$0$0$0$0$0$0$0$0
54056020000000000
56058040000000000
58060060000000000
60062080000000000
620640100000000000
640660120000000000
660680140000000000
680700162000000000
700720184000000000
720740206000000000
740760228000000000
7607802410000000000
7808002612000000000
8008202814000000000
8208403016200000000
8408603218400000000
8608803420600000000
8809003622800000000
90092038241000000000
92094040261200000000
94096043281400000000
96098046301620000000
980100049321840000000
1000102052342060000000
1020104055362280000000
10401060583824100000000
10601080614026120000000
10801100644228140000000
11001120674530162000000
11201140704832184000000
11401160735134206000000
11601180765436228000000
118012007957382410000000
120012208260402612000000
122012408563422814000000
124012608866453016200000
126012809169483218400000
128013009472513420600000
130013209775543622800000
13201340100785738241000000
13401360103816040261200000
13601380106846342281400000
13801400109876645301620000
14001420112906948321840000
14201440115937251342060000
14401460118967554362280000
146014801219978573824100000
1480150012410281604026120000
1500152012710584634228140000
1520154013010887664530162000
1540156013311190694832184000
1560158013611493725134206000
1580160013911796755436228000
16001620142120997857382410000
162016401451231028160402612000
164016601481261058463422814000
166016801511291088766453016200
168017001541321119069483218400
170017201571351149372513420600
172017401601381179675543622800
1740176016314112099785738241000
17601780166144123102816040261200
17801800169147126105846342281400
18001820172150129108876645301620
18201840175153132111906948321840
18401860178156135114937251342060
18601880181159138117967554362280
188019001841621411209978573824100
1900192018716514412310281604026120
$1920$1940$190$168$147$126$105$84$63$42$28$14$0
1940196019317115012910887664530162
1960198019617415313211190694832184
1980200019917715613511493725134206
2000202020218015913811796755436228
20202040205183162141120997857382410
204020602081861651441231028160402612
206020802111891681471261058463422814
208021002141921711501291088766453016
210021202171951741531321119069483218
212021402201981771561351149372513420
214021602232011801591381179675543622
216021802262041831621411209978573824
2180220022920718616514412310281604026
2200222023221018916814712610584634228
2220224023521319217115012910887664530
2240226023821619517415313211190694832
2260228024121919817715613511493725134
2280230024422220118015913811796755436
2300232024722520418316214112099785738
23202340250228207186165144123102816040
23402360253231210189168147126105846342
23602380256234213192171150129108876645
23802400259237216195174153132111906948
24002420262240219198177156135114937251
24202440265243222201180159138117967554
24402460268246225204183162141120997857
246024802712492282071861651441231028160
248025002742522312101891681471261058463
250025202772552342131921711501291088766
252025402802582372161951741531321119069
254025602832612402191981771561351149372
256025802862642432222011801591381179675
258026002892672462252041831621411209978
2600262029227024922820718616514412310281
2620264029527325223121018916814712610584
2640266029827625523421319217115012910887
2660268030127925823721619517415313211190
2680270030428226124021919817715613511493
             
$2700 and overUse Table 2(b) for a MARRIED person on page 26. Also see the instructions on page 23.
             

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

And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$260$0$0$0$0$0$0$0$0$0$0$0
26027010000000000
27028020000000000
28029030000000000
29030040000000000
30031050000000000
31032060000000000
32033070000000000
33034080000000000
34035090000000000
350360100000000000
360370110000000000
370380120000000000
380390130000000000
390400140000000000
400410150000000000
410420161000000000
420430172000000000
430440183000000000
440450204000000000
450460215000000000
460470236000000000
470480247000000000
480490268000000000
490500279000000000
5005203011000000000
5205403313000000000
5405603615000000000
5605803917100000000
5806004219300000000
6006204522500000000
6206404825700000000
6406605128900000000
66068054311100000000
68070057341300000000
70072060371500000000
72074063401720000000
74076066432040000000
76078069462360000000
78080072492680000000
800820755229100000000
820840785532120000000
840860815835140000000
860880846138161000000
880900876441183000000
900920906744215000000
920940937047247000000
940960967350279000000
9609809976533011000000
980100010279563313000000
1000102010582593615000000
1020104010885623917200000
1040106011188654219400000
1060108011491684522600000
1080110011794714825800000
11001120120977451281000000
112011401231007754311200000
114011601261038057341400000
116011801291068360371610000
118012001321098663401830000
120012201351128966432150000
122012401381159269462470000
124012601411189572492790000
1260128014412198755230110000
12801300147124101785533130000
13001320150127104815836150000
13201340153130107846139171000
13401360156133110876442193000
13601380159136113906745225000
13801400162139116937048257000
$1400$1420$165$142$119$96$73$51$28$9$0$0$0
142014401681451229976543111000
1440146017114812510279573413000
1460148017415112810582603715000
1480150017715413110885634017200
1500152018015713411188664320400
1520154018516013711491694623600
1540156019016314011794724926800
15601580195166143120977552291000
158016002001691461231007855321200
160016202051721491261038158351400
162016402101751521291068461381610
164016602151781551321098764411830
166016802201821581351129067442150
168017002251871611381159370472470
170017202301921641411189673502790
1720174023519716714412199765330110
17401760240202170147124102795633130
17601780245207173150127105825936150
17801800250212176153130108856239172
18001820255217179156133111886542194
18201840260222184159136114916845226
18401860265227189162139117947148258
186018802702321941651421209774512810
1880190027523719916814512310077543112
1900192028024220417114812610380573414
1920194028524720917415112910683603716
1940196029025221417715413210986634018
1960198029525721918115713511289664320
1980200030026222418616013811592694623
2000202030526722919116314111895724926
2020204031027223419616614412198755229
20402060315277239201169147124101785532
20602080320282244206172150127104815835
20802100325287249211175153130107846138
21002120330292254216178156133110876441
21202140335297259221183159136113906744
             
$2140 and overUse Table 3(a) for a SINGLE person on page 26. Also see the instructions on page 23.
             

MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid Through December 2010)

And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$0$580$0$0$0$0$0$0$0$0$0$0$0
58060020000000000
60062040000000000
62064060000000000
64066080000000000
660680100000000000
680700120000000000
700720140000000000
720740161000000000
740760183000000000
760780205000000000
780800227000000000
800820249000000000
8208402611000000000
8408602813000000000
8608803015000000000
8809003217100000000
9009203419300000000
9209403621500000000
9409603823700000000
9609804025900000000
980100042271100000000
1000102044291300000000
10201040463115000