Publication 15-A

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## Wage Bracket Percentage Method Tables (for Automated Payroll Systems)(p29) |

The
*Wage Bracket Percentage Method Tables
*show the gross wage brackets that apply to each withholding
percentage rate for employees with up to nine withholding allowances. These
tables also show the computation factors for each number of withholding
allowances and the applicable wage bracket. The computation factors are used to
figure the amount of withholding tax by a percentage method.

taxmap/pubs/p15a-010.htm#en_us_publink1000255761## Nonresident alien employees.(p29) |

Employers must use a modified procedure to figure the amount
of federal income tax withholding on the wages of nonresident alien employees.
This procedure is discussed in Publication 15 (Circular E). Before you use these
tables to figure the federal income tax withholding on the wages of nonresident
alien employees, see Publication 15 (Circular E).

taxmap/pubs/p15a-010.htm#en_us_publink1000255762## Kinds of tables.(p29) |

Two kinds of
*Wage Bracket Percentage Method Tables
*are shown. Each has tables for married and single persons for
weekly, biweekly, semimonthly, and monthly payroll periods.

The difference between the two kinds of tables is the reduction
factor to be subtracted from wages before multiplying by the applicable
percentage withholding rate. In the tables for
*Computing Income Tax Withholding From Gross Wages*
on pages 30-37, the reduction factor includes both the amount for withholding
allowances claimed and a rate adjustment factor as shown in the
*Alternative 2—Tables for Percentage Method Withholding
Computations* on pages 27-28. In the tables for
*Computing Income Tax Withholding From Wages Exceeding Allowance
Amount
*on pages 38–45, the reduction factor does not include
an amount for the number of allowances claimed.

taxmap/pubs/p15a-010.htm#en_us_publink1000255763## Which table to use.(p29) |

Use the kind of wage bracket table that best suits your payroll
system. For example, some payroll systems automatically subtract from wages the
allowance amount for each employee before finding the amount of tax to withhold.
The tables for
*Computing Income Tax Withholding From Wages Exceeding Allowance
Amount
*can be used in these systems. The reduction factors in these
tables do not include the allowance amount that was automatically subtracted
before applying the table factors in the calculation. For other systems that do
not separately subtract the allowance amount, use the tables for
*Computing Income Tax Withholding From Gross Wages.*

taxmap/pubs/p15a-010.htm#en_us_publink1000255764## Rounding.(p29) |

When employers use the
*Wage Bracket Percentage Method Tables,*
the tax for the period may be rounded to the nearest dollar. If rounding is
used, it must be used consistently. Withheld tax amounts should be rounded to
the nearest whole dollar by (a) dropping amounts under 50 cents and (b)
increasing amounts from 50 to 99 cents to the next higher dollar. Such rounding
will be deemed to meet the tolerances under section 3402(h)(4).

taxmap/pubs/p15a-010.htm#en_us_publink1000255765## (p29) |

When employers use the
*Wage Bracket Percentage Method Tables,*
the tax for the period may be rounded to the nearest dollar. If rounding is
used, it must be used consistently. Withheld tax amounts should be rounded to
the nearest whole dollar by (a) dropping amounts under 50 cents and (b)
increasing amounts from 50 to 99 cents to the next higher dollar. Such rounding
will be deemed to meet the tolerances under section 3402(h)(4).

Income Tax Withholding From Gross Wages

(For Wages Paid in 2011)

Weekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from gross wages ^{1} | Multiply result by— | And gross wages are— | from gross wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0.00 | $204.00 | subtract | $40.00 | 10% | $0.00 | $479.00 | subtract | $152.00 | 10% | |

$204.00 | $704.00 | subtract | $94.67 | 15% | $479.00 | $1,479.00 | subtract | $261.00 | 15% | |

0 | $704.00 | $1,648.00 | subtract | $338.40 | 25% | $1,479.00 | $2,832.00 | subtract | $748.20 | 25% |

$1,648.00 | $3,394.00 | subtract | $478.71 | 28% | $2,832.00 | $4,235.00 | subtract | $971.46 | 28% | |

$3,394.00 | $7,332.00 | subtract | $920.42 | 33% | $4,235.00 | $7,443.00 | subtract | $1,465.94 | 33% | |

$7,332.00 | subtract | $1,286.80 | 35% | $7,443.00 | subtract | $1,807.49 | 35% | |||

$0.00 | $275.15 | subtract | $111.15 | 10% | $0.00 | $550.15 | subtract | $223.15 | 10% | |

$275.15 | $775.15 | subtract | $165.82 | 15% | $550.15 | $1,550.15 | subtract | $332.15 | 15% | |

1 | $775.15 | $1,719.15 | subtract | $409.55 | 25% | $1,550.15 | $2,903.15 | subtract | $819.35 | 25% |

$1,719.15 | $3,465.15 | subtract | $549.86 | 28% | $2,903.15 | $4,306.15 | subtract | $1,042.61 | 28% | |

$3,465.15 | $7,403.15 | subtract | $991.57 | 33% | $4,306.15 | $7,514.15 | subtract | $1,537.09 | 33% | |

$7,403.15 | subtract | $1,357.95 | 35% | $7,514.15 | subtract | $1,878.64 | 35% | |||

$0.00 | $346.30 | subtract | $182.30 | 10% | $0.00 | $621.30 | subtract | $294.30 | 10% | |

$346.30 | $846.30 | subtract | $236.97 | 15% | $621.30 | $1,621.30 | subtract | $403.30 | 15% | |

2 | $846.30 | $1,790.30 | subtract | $480.70 | 25% | $1,621.30 | $2,974.30 | subtract | $890.50 | 25% |

$1,790.30 | $3,536.30 | subtract | $621.01 | 28% | $2,974.30 | $4,377.30 | subtract | $1,113.76 | 28% | |

$3,536.30 | $7,474.30 | subtract | $1,062.72 | 33% | $4,377.30 | $7,585.30 | subtract | $1,608.24 | 33% | |

$7,474.30 | subtract | $1,429.10 | 35% | $7,585.30 | subtract | $1,949.79 | 35% | |||

$0.00 | $417.45 | subtract | $253.45 | 10% | $0.00 | $692.45 | subtract | $365.45 | 10% | |

$417.45 | $917.45 | subtract | $308.12 | 15% | $692.45 | $1,692.45 | subtract | $474.45 | 15% | |

3 | $917.45 | $1,861.45 | subtract | $551.85 | 25% | $1,692.45 | $3,045.45 | subtract | $961.65 | 25% |

$1,861.45 | $3,607.45 | subtract | $692.16 | 28% | $3,045.45 | $4,448.45 | subtract | $1,184.91 | 28% | |

$3,607.45 | $7,545.45 | subtract | $1,133.87 | 33% | $4,448.45 | $7,656.45 | subtract | $1,679.39 | 33% | |

$7,545.45 | subtract | $1,500.25 | 35% | $7,656.45 | subtract | $2,020.94 | 35% | |||

$0.00 | $488.60 | subtract | $324.60 | 10% | $0.00 | $763.60 | subtract | $436.60 | 10% | |

$488.60 | $988.60 | subtract | $379.27 | 15% | $763.60 | $1,763.60 | subtract | $545.60 | 15% | |

4 | $988.60 | $1,932.60 | subtract | $623.00 | 25% | $1,763.60 | $3,116.60 | subtract | $1,032.80 | 25% |

$1,932.60 | $3,678.60 | subtract | $763.31 | 28% | $3,116.60 | $4,519.60 | subtract | $1,256.06 | 28% | |

$3,678.60 | $7,616.60 | subtract | $1,205.02 | 33% | $4,519.60 | $7,727.60 | subtract | $1,750.54 | 33% | |

$7,616.60 | subtract | $1,571.40 | 35% | $7,727.60 | subtract | $2,092.09 | 35% | |||

$0.00 | $559.75 | subtract | $395.75 | 10% | $0.00 | $834.75 | subtract | $507.75 | 10% | |

$559.75 | $1,059.75 | subtract | $450.42 | 15% | $834.75 | $1,834.75 | subtract | $616.75 | 15% | |

5 | $1,059.75 | $2,003.75 | subtract | $694.15 | 25% | $1,834.75 | $3,187.75 | subtract | $1,103.95 | 25% |

$2,003.75 | $3,749.75 | subtract | $834.46 | 28% | $3,187.75 | $4,590.75 | subtract | $1,327.21 | 28% | |

$3,749.75 | $7,687.75 | subtract | $1,276.17 | 33% | $4,590.75 | $7,798.75 | subtract | $1,821.69 | 33% | |

$7,687.75 | subtract | $1,642.55 | 35% | $7,798.75 | subtract | $2,163.24 | 35% | |||

$0.00 | $630.90 | subtract | $466.90 | 10% | $0.00 | $905.90 | subtract | $578.90 | 10% | |

$630.90 | $1,130.90 | subtract | $521.57 | 15% | $905.90 | $1,905.90 | subtract | $687.90 | 15% | |

6 | $1,130.90 | $2,074.90 | subtract | $765.30 | 25% | $1,905.90 | $3,258.90 | subtract | $1,175.10 | 25% |

$2,074.90 | $3,820.90 | subtract | $905.61 | 28% | $3,258.90 | $4,661.90 | subtract | $1,398.36 | 28% | |

$3,820.90 | $7,758.90 | subtract | $1,347.32 | 33% | $4,661.90 | $7,869.90 | subtract | $1,892.84 | 33% | |

$7,758.90 | subtract | $1,713.70 | 35% | $7,869.90 | subtract | $2,234.39 | 35% | |||

$0.00 | $702.05 | subtract | $538.05 | 10% | $0.00 | $977.05 | subtract | $650.05 | 10% | |

$702.05 | $1,202.05 | subtract | $592.72 | 15% | $977.05 | $1,977.05 | subtract | $759.05 | 15% | |

7 | $1,202.05 | $2,146.05 | subtract | $836.45 | 25% | $1,977.05 | $3,330.05 | subtract | $1,246.25 | 25% |

$2,146.05 | $3,892.05 | subtract | $976.76 | 28% | $3,330.05 | $4,733.05 | subtract | $1,469.51 | 28% | |

$3,892.05 | $7,830.05 | subtract | $1,418.47 | 33% | $4,733.05 | $7,941.05 | subtract | $1,963.99 | 33% | |

$7,830.05 | subtract | $1,784.85 | 35% | $7,941.05 | subtract | $2,305.54 | 35% | |||

(Continue on next page)
| ||||||||||

$0.00 | $773.20 | subtract | $609.20 | 10% | $0.00 | $1,048.20 | subtract | $721.20 | 10% | |

$773.20 | $1,273.20 | subtract | $663.87 | 15% | $1,048.20 | $2,048.20 | subtract | $830.20 | 15% | |

8 | $1,273.20 | $2,217.20 | subtract | $907.60 | 25% | $2,048.20 | $3,401.20 | subtract | $1,317.40 | 25% |

$2,217.20 | $3,963.20 | subtract | $1,047.91 | 28% | $3,401.20 | $4,804.20 | subtract | $1,540.66 | 28% | |

$3,963.20 | $7,901.20 | subtract | $1,489.62 | 33% | $4,804.20 | $8,012.20 | subtract | $2,035.14 | 33% | |

$7,901.20 | subtract | $1,856.00 | 35% | $8,012.20 | subtract | $2,376.69 | 35% | |||

$0.00 | $844.35 | subtract | $680.35 | 10% | $0.00 | $1,119.35 | subtract | $792.35 | 10% | |

$844.35 | $1,344.35 | subtract | $735.02 | 15% | $1,119.35 | $2,119.35 | subtract | $901.35 | 15% | |

9^{2} | $1,344.35 | $2,288.35 | subtract | $978.75 | 25% | $2,119.35 | $3,472.35 | subtract | $1,388.55 | 25% |

$2,288.35 | $4,034.35 | subtract | $1,119.06 | 28% | $3,472.35 | $4,875.35 | subtract | $1,611.81 | 28% | |

$4,034.35 | $7,972.35 | subtract | $1,560.77 | 33% | $4,875.35 | $8,083.35 | subtract | $2,106.29 | 33% | |

$7,972.35 | subtract | $1,927.15 | 35% | $8,083.35 | subtract | $2,447.84 | 35% | |||

Instructions | ||||||||||

A.
For each employee, use the appropriate payroll period table and marital status
section, and select the subsection showing the number of allowances claimed.
| ||||||||||

B.
Read across the selected subsection and locate the bracket applicable to the
employee's gross wages in columns A and B.
| ||||||||||

C.
Subtract the amount shown in column C from the employee's gross wage.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

| ||||||||||

^{1}
If the gross wages are less than the amount to be subtracted, the withholding is
zero.
| ||||||||||

^{2}
You can expand these tables for additional allowances. To do this, increase the
amounts in the subsection by $71.15 for each additional allowance claimed.
| ||||||||||

Income Tax Withholding From Gross Wages

(For Wages Paid in 2011)

Biweekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from gross wages ^{1} | Multiply result by— | And gross wages are— | from gross wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0.00 | $408.00 | subtract | $81.00 | 10% | $0.00 | $958.00 | subtract | $304.00 | 10% | |

$408.00 | $1,408.00 | subtract | $190.00 | 15% | $958.00 | $2,958.00 | subtract | $522.00 | 15% | |

0 | $1,408.00 | $3,296.00 | subtract | $677.20 | 25% | $2,958.00 | $5,663.00 | subtract | $1,496.40 | 25% |

$3,296.00 | $6,788.00 | subtract | $957.79 | 28% | $5,663.00 | $8,469.00 | subtract | $1,942.82 | 28% | |

$6,788.00 | $14,663.00 | subtract | $1,841.15 | 33% | $8,469.00 | $14,887.00 | subtract | $2,931.64 | 33% | |

$14,663.00 | subtract | $2,573.83 | 35% | $14,887.00 | subtract | $3,614.80 | 35% | |||

$0.00 | $550.31 | subtract | $223.31 | 10% | $0.00 | $1,100.31 | subtract | $446.31 | 10% | |

$550.31 | $1,550.31 | subtract | $332.31 | 15% | $1,100.31 | $3,100.31 | subtract | $664.31 | 15% | |

1 | $1,550.31 | $3,438.31 | subtract | $819.51 | 25% | $3,100.31 | $5,805.31 | subtract | $1,638.71 | 25% |

$3,438.31 | $6,930.31 | subtract | $1,100.10 | 28% | $5,805.31 | $8,611.31 | subtract | $2,085.13 | 28% | |

$6,930.31 | $14,805.31 | subtract | $1,983.46 | 33% | $8,611.31 | $15,029.31 | subtract | $3,073.95 | 33% | |

$14,805.31 | subtract | $2,716.14 | 35% | $15,029.31 | subtract | $3,757.11 | 35% | |||

$0.00 | $692.62 | subtract | $365.62 | 10% | $0.00 | $1,242.62 | subtract | $588.62 | 10% | |

$692.62 | $1,692.62 | subtract | $474.62 | 15% | $1,242.62 | $3,242.62 | subtract | $806.62 | 15% | |

2 | $1,692.62 | $3,580.62 | subtract | $961.82 | 25% | $3,242.62 | $5,947.62 | subtract | $1,781.02 | 25% |

$3,580.62 | $7,072.62 | subtract | $1,242.41 | 28% | $5,947.62 | $8,753.62 | subtract | $2,227.44 | 28% | |

$7,072.62 | $14,947.62 | subtract | $2,125.77 | 33% | $8,753.62 | $15,171.62 | subtract | $3,216.26 | 33% | |

$14,947.62 | subtract | $2,858.45 | 35% | $15,171.62 | subtract | $3,899.42 | 35% | |||

$0.00 | $834.93 | subtract | $507.93 | 10% | $0.00 | $1,384.93 | subtract | $730.93 | 10% | |

$834.93 | $1,834.93 | subtract | $616.93 | 15% | $1,384.93 | $3,384.93 | subtract | $948.93 | 15% | |

3 | $1,834.93 | $3,722.93 | subtract | $1,104.13 | 25% | $3,384.93 | $6,089.93 | subtract | $1,923.33 | 25% |

$3,722.93 | $7,214.93 | subtract | $1,384.72 | 28% | $6,089.93 | $8,895.93 | subtract | $2,369.75 | 28% | |

$7,214.93 | $15,089.93 | subtract | $2,268.08 | 33% | $8,895.93 | $15,313.93 | subtract | $3,358.57 | 33% | |

$15,089.93 | subtract | $3,000.76 | 35% | $15,313.93 | subtract | $4,041.73 | 35% | |||

$0.00 | $977.24 | subtract | $650.24 | 10% | $0.00 | $1,527.24 | subtract | $873.24 | 10% | |

$977.24 | $1,977.24 | subtract | $759.24 | 15% | $1,527.24 | $3,527.24 | subtract | $1,091.24 | 15% | |

4 | $1,977.24 | $3,865.24 | subtract | $1,246.44 | 25% | $3,527.24 | $6,232.24 | subtract | $2,065.64 | 25% |

$3,865.24 | $7,357.24 | subtract | $1,527.03 | 28% | $6,232.24 | $9,038.24 | subtract | $2,512.06 | 28% | |

$7,357.24 | $15,232.24 | subtract | $2,410.39 | 33% | $9,038.24 | $15,456.24 | subtract | $3,500.88 | 33% | |

$15,232.24 | subtract | $3,143.07 | 35% | $15,456.24 | subtract | $4,184.04 | 35% | |||

$0.00 | $1,119.55 | subtract | $792.55 | 10% | $0.00 | $1,669.55 | subtract | $1,015.55 | 10% | |

$1,119.55 | $2,119.55 | subtract | $901.55 | 15% | $1,669.55 | $3,669.55 | subtract | $1,233.55 | 15% | |

5 | $2,119.55 | $4,007.55 | subtract | $1,388.75 | 25% | $3,669.55 | $6,374.55 | subtract | $2,207.95 | 25% |

$4,007.55 | $7,499.55 | subtract | $1,669.34 | 28% | $6,374.55 | $9,180.55 | subtract | $2,654.37 | 28% | |

$7,499.55 | $15,374.55 | subtract | $2,552.70 | 33% | $9,180.55 | $15,598.55 | subtract | $3,643.19 | 33% | |

$15,374.55 | subtract | $3,285.38 | 35% | $15,598.55 | subtract | $4,326.35 | 35% | |||

$0.00 | $1,261.86 | subtract | $934.86 | 10% | $0.00 | $1,811.86 | subtract | $1,157.86 | 10% | |

$1,261.86 | $2,261.86 | subtract | $1,043.86 | 15% | $1,811.86 | $3,811.86 | subtract | $1,375.86 | 15% | |

6 | $2,261.86 | $4,149.86 | subtract | $1,531.06 | 25% | $3,811.86 | $6,516.86 | subtract | $2,350.26 | 25% |

$4,149.86 | $7,641.86 | subtract | $1,811.65 | 28% | $6,516.86 | $9,322.86 | subtract | $2,796.68 | 28% | |

$7,641.86 | $15,516.86 | subtract | $2,695.01 | 33% | $9,322.86 | $15,740.86 | subtract | $3,785.50 | 33% | |

$15,516.86 | subtract | $3,427.69 | 35% | $15,740.86 | subtract | $4,468.66 | 35% | |||

$0.00 | $1,404.17 | subtract | $1,077.17 | 10% | $0.00 | $1,954.17 | subtract | $1,300.17 | 10% | |

$1,404.17 | $2,404.17 | subtract | $1,186.17 | 15% | $1,954.17 | $3,954.17 | subtract | $1,518.17 | 15% | |

7 | $2,404.17 | $4,292.17 | subtract | $1,673.37 | 25% | $3,954.17 | $6,659.17 | subtract | $2,492.57 | 25% |

$4,292.17 | $7,784.17 | subtract | $1,953.96 | 28% | $6,659.17 | $9,465.17 | subtract | $2,938.99 | 28% | |

$7,784.17 | $15,659.17 | subtract | $2,837.32 | 33% | $9,465.17 | $15,883.17 | subtract | $3,927.81 | 33% | |

$15,659.17 | subtract | $3,570.00 | 35% | $15,883.17 | subtract | $4,610.97 | 35% | |||

(Continue on next page)
| ||||||||||

$0.00 | $1,546.48 | subtract | $1,219.48 | 10% | $0.00 | $2,096.48 | subtract | $1,442.48 | 10% | |

$1,546.48 | $2,546.48 | subtract | $1,328.48 | 15% | $2,096.48 | $4,096.48 | subtract | $1,660.48 | 15% | |

8 | $2,546.48 | $4,434.48 | subtract | $1,815.68 | 25% | $4,096.48 | $6,801.48 | subtract | $2,634.88 | 25% |

$4,434.48 | $7,926.48 | subtract | $2,096.27 | 28% | $6,801.48 | $9,607.48 | subtract | $3,081.30 | 28% | |

$7,926.48 | $15,801.48 | subtract | $2,979.63 | 33% | $9,607.48 | $16,025.48 | subtract | $4,070.12 | 33% | |

$15,801.48 | subtract | $3,712.31 | 35% | $16,025.48 | subtract | $4,753.28 | 35% | |||

$0.00 | $1,688.79 | subtract | $1,361.79 | 10% | $0.00 | $2,238.79 | subtract | $1,584.79 | 10% | |

$1,688.79 | $2,688.79 | subtract | $1,470.79 | 15% | $2,238.79 | $4,238.79 | subtract | $1,802.79 | 15% | |

9^{2} | $2,688.79 | $4,576.79 | subtract | $1,957.99 | 25% | $4,238.79 | $6,943.79 | subtract | $2,777.19 | 25% |

$4,576.79 | $8,068.79 | subtract | $2,238.58 | 28% | $6,943.79 | $9,749.79 | subtract | $3,223.61 | 28% | |

$8,068.79 | $15,943.79 | subtract | $3,121.94 | 33% | $9,749.79 | $16,167.79 | subtract | $4,212.43 | 33% | |

$15,943.79 | subtract | $3,854.62 | 35% | $16,167.79 | subtract | $4,895.59 | 35% | |||

Instructions | ||||||||||

A.
For each employee, use the appropriate payroll period table and marital status
section, and select the subsection showing the number of allowances claimed.
| ||||||||||

B.
Read across the selected subsection and locate the bracket applicable to the
employee's gross wages in columns A and B.
| ||||||||||

C.
Subtract the amount shown in column C from the employee's gross wage.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

| ||||||||||

^{1}
If the gross wages are less than the amount to be subtracted, the withholding is
zero.
| ||||||||||

^{2}
You can expand these tables for additional allowances. To do this, increase the
amounts in the subsection by $142.31 for each additional allowance claimed.
| ||||||||||

Income Tax Withholding From Gross Wages

(For Wages Paid in 2011)

Semimonthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from gross wages ^{1} | Multiply result by— | And gross wages are— | from gross wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0.00 | $442.00 | subtract | $88.00 | 10% | $0.00 | $1,038.00 | subtract | $329.00 | 10% | |

$442.00 | $1,525.00 | subtract | $206.00 | 15% | $1,038.00 | $3,204.00 | subtract | $565.33 | 15% | |

0 | $1,525.00 | $3,571.00 | subtract | $733.60 | 25% | $3,204.00 | $6,135.00 | subtract | $1,620.80 | 25% |

$3,571.00 | $7,354.00 | subtract | $1,037.61 | 28% | $6,135.00 | $9,175.00 | subtract | $2,104.46 | 28% | |

$7,354.00 | $15,885.00 | subtract | $1,994.64 | 33% | $9,175.00 | $16,127.00 | subtract | $3,175.76 | 33% | |

$15,885.00 | subtract | $2,788.37 | 35% | $16,127.00 | subtract | $3,915.83 | 35% | |||

$0.00 | $596.17 | subtract | $242.17 | 10% | $0.00 | $1,192.17 | subtract | $483.17 | 10% | |

$596.17 | $1,679.17 | subtract | $360.17 | 15% | $1,192.17 | $3,358.17 | subtract | $719.50 | 15% | |

1 | $1,679.17 | $3,725.17 | subtract | $887.77 | 25% | $3,358.17 | $6,289.17 | subtract | $1,774.97 | 25% |

$3,725.17 | $7,508.17 | subtract | $1,191.78 | 28% | $6,289.17 | $9,329.17 | subtract | $2,258.63 | 28% | |

$7,508.17 | $16,039.17 | subtract | $2,148.81 | 33% | $9,329.17 | $16,281.17 | subtract | $3,329.93 | 33% | |

$16,039.17 | subtract | $2,942.54 | 35% | $16,281.17 | subtract | $4,070.00 | 35% | |||

$0.00 | $750.34 | subtract | $396.34 | 10% | $0.00 | $1,346.34 | subtract | $637.34 | 10% | |

$750.34 | $1,833.34 | subtract | $514.34 | 15% | $1,346.34 | $3,512.34 | subtract | $873.67 | 15% | |

2 | $1,833.34 | $3,879.34 | subtract | $1,041.94 | 25% | $3,512.34 | $6,443.34 | subtract | $1,929.14 | 25% |

$3,879.34 | $7,662.34 | subtract | $1,345.95 | 28% | $6,443.34 | $9,483.34 | subtract | $2,412.80 | 28% | |

$7,662.34 | $16,193.34 | subtract | $2,302.98 | 33% | $9,483.34 | $16,435.34 | subtract | $3,484.10 | 33% | |

$16,193.34 | subtract | $3,096.71 | 35% | $16,435.34 | subtract | $4,224.17 | 35% | |||

$0.00 | $904.51 | subtract | $550.51 | 10% | $0.00 | $1,500.51 | subtract | $791.51 | 10% | |

$904.51 | $1,987.51 | subtract | $668.51 | 15% | $1,500.51 | $3,666.51 | subtract | $1,027.84 | 15% | |

3 | $1,987.51 | $4,033.51 | subtract | $1,196.11 | 25% | $3,666.51 | $6,597.51 | subtract | $2,083.31 | 25% |

$4,033.51 | $7,816.51 | subtract | $1,500.12 | 28% | $6,597.51 | $9,637.51 | subtract | $2,566.97 | 28% | |

$7,816.51 | $16,347.51 | subtract | $2,457.15 | 33% | $9,637.51 | $16,589.51 | subtract | $3,638.27 | 33% | |

$16,347.51 | subtract | $3,250.88 | 35% | $16,589.51 | subtract | $4,378.34 | 35% | |||

$0.00 | $1,058.68 | subtract | $704.68 | 10% | $0.00 | $1,654.68 | subtract | $945.68 | 10% | |

$1,058.68 | $2,141.68 | subtract | $822.68 | 15% | $1,654.68 | $3,820.68 | subtract | $1,182.01 | 15% | |

4 | $2,141.68 | $4,187.68 | subtract | $1,350.28 | 25% | $3,820.68 | $6,751.68 | subtract | $2,237.48 | 25% |

$4,187.68 | $7,970.68 | subtract | $1,654.29 | 28% | $6,751.68 | $9,791.68 | subtract | $2,721.14 | 28% | |

$7,970.68 | $16,501.68 | subtract | $2,611.32 | 33% | $9,791.68 | $16,743.68 | subtract | $3,792.44 | 33% | |

$16,501.68 | subtract | $3,405.05 | 35% | $16,743.68 | subtract | $4,532.51 | 35% | |||

$0.00 | $1,212.85 | subtract | $858.85 | 10% | $0.00 | $1,808.85 | subtract | $1,099.85 | 10% | |

$1,212.85 | $2,295.85 | subtract | $976.85 | 15% | $1,808.85 | $3,974.85 | subtract | $1,336.18 | 15% | |

5 | $2,295.85 | $4,341.85 | subtract | $1,504.45 | 25% | $3,974.85 | $6,905.85 | subtract | $2,391.65 | 25% |

$4,341.85 | $8,124.85 | subtract | $1,808.46 | 28% | $6,905.85 | $9,945.85 | subtract | $2,875.31 | 28% | |

$8,124.85 | $16,655.85 | subtract | $2,765.49 | 33% | $9,945.85 | $16,897.85 | subtract | $3,946.61 | 33% | |

$16,655.85 | subtract | $3,559.22 | 35% | $16,897.85 | subtract | $4,686.68 | 35% | |||

$0.00 | $1,367.02 | subtract | $1,013.02 | 10% | $0.00 | $1,963.02 | subtract | $1,254.02 | 10% | |

$1,367.02 | $2,450.02 | subtract | $1,131.02 | 15% | $1,963.02 | $4,129.02 | subtract | $1,490.35 | 15% | |

6 | $2,450.02 | $4,496.02 | subtract | $1,658.62 | 25% | $4,129.02 | $7,060.02 | subtract | $2,545.82 | 25% |

$4,496.02 | $8,279.02 | subtract | $1,962.63 | 28% | $7,060.02 | $10,100.02 | subtract | $3,029.48 | 28% | |

$8,279.02 | $16,810.02 | subtract | $2,919.66 | 33% | $10,100.02 | $17,052.02 | subtract | $4,100.78 | 33% | |

$16,810.02 | subtract | $3,713.39 | 35% | $17,052.02 | subtract | $4,840.85 | 35% | |||

$0.00 | $1,521.19 | subtract | $1,167.19 | 10% | $0.00 | $2,117.19 | subtract | $1,408.19 | 10% | |

$1,521.19 | $2,604.19 | subtract | $1,285.19 | 15% | $2,117.19 | $4,283.19 | subtract | $1,644.52 | 15% | |

7 | $2,604.19 | $4,650.19 | subtract | $1,812.79 | 25% | $4,283.19 | $7,214.19 | subtract | $2,699.99 | 25% |

$4,650.19 | $8,433.19 | subtract | $2,116.80 | 28% | $7,214.19 | $10,254.19 | subtract | $3,183.65 | 28% | |

$8,433.19 | $16,964.19 | subtract | $3,073.83 | 33% | $10,254.19 | $17,206.19 | subtract | $4,254.95 | 33% | |

$16,964.19 | subtract | $3,867.56 | 35% | $17,206.19 | subtract | $4,995.02 | 35% | |||

(Continue on next page)
| ||||||||||

$0.00 | $1,675.36 | subtract | $1,321.36 | 10% | $0.00 | $2,271.36 | subtract | $1,562.36 | 10% | |

$1,675.36 | $2,758.36 | subtract | $1,439.36 | 15% | $2,271.36 | $4,437.36 | subtract | $1,798.69 | 15% | |

8 | $2,758.36 | $4,804.36 | subtract | $1,966.96 | 25% | $4,437.36 | $7,368.36 | subtract | $2,854.16 | 25% |

$4,804.36 | $8,587.36 | subtract | $2,270.97 | 28% | $7,368.36 | $10,408.36 | subtract | $3,337.82 | 28% | |

$8,587.36 | $17,118.36 | subtract | $3,228.00 | 33% | $10,408.36 | $17,360.36 | subtract | $4,409.12 | 33% | |

$17,118.36 | subtract | $4,021.73 | 35% | $17,360.36 | subtract | $5,149.19 | 35% | |||

$0.00 | $1,829.53 | subtract | $1,475.53 | 10% | $0.00 | $2,425.53 | subtract | $1,716.53 | 10% | |

$1,829.53 | $2,912.53 | subtract | $1,593.53 | 15% | $2,425.53 | $4,591.53 | subtract | $1,952.86 | 15% | |

9^{2} | $2,912.53 | $4,958.53 | subtract | $2,121.13 | 25% | $4,591.53 | $7,522.53 | subtract | $3,008.33 | 25% |

$4,958.53 | $8,741.53 | subtract | $2,425.14 | 28% | $7,522.53 | $10,562.53 | subtract | $3,491.99 | 28% | |

$8,741.53 | $17,272.53 | subtract | $3,382.17 | 33% | $10,562.53 | $17,514.53 | subtract | $4,563.29 | 33% | |

$17,272.53 | subtract | $4,175.90 | 35% | $17,514.53 | subtract | $5,303.36 | 35% | |||

Instructions | ||||||||||

A.
For each employee, use the appropriate payroll period table and marital status
section, and select the subsection showing the number of allowances claimed.
| ||||||||||

B.
Read across the selected subsection and locate the bracket applicable to the
employee's gross wages in columns A and B.
| ||||||||||

C.
Subtract the amount shown in column C from the employee's gross wages.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

| ||||||||||

^{1}
If the gross wages are less than the amount to be subtracted, the withholding is
zero.
| ||||||||||

^{2}
You can expand these tables for additional allowances. To do this, increase the
amounts in the subsection by $154.17 for each additional allowance claimed.
| ||||||||||

Income Tax Withholding From Gross Wages

(For Wages Paid in 2011)

Monthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from gross wages ^{1} | Multiply result by— | And gross wages are— | from gross wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0.00 | $883.00 | subtract | $175.00 | 10% | $0.00 | $2,075.00 | subtract | $658.00 | 10% | |

$883.00 | $3,050.00 | subtract | $411.00 | 15% | $2,075.00 | $6,408.00 | subtract | $1,130.33 | 15% | |

0 | $3,050.00 | $7,142.00 | subtract | $1,466.60 | 25% | $6,408.00 | $12,271.00 | subtract | $3,241.40 | 25% |

$7,142.00 | $14,708.00 | subtract | $2,074.68 | 28% | $12,271.00 | $18,350.00 | subtract | $4,208.86 | 28% | |

$14,708.00 | $31,771.00 | subtract | $3,988.82 | 33% | $18,350.00 | $32,254.00 | subtract | $6,351.45 | 33% | |

$31,771.00 | subtract | $5,576.37 | 35% | $32,254.00 | subtract | $7,831.60 | 35% | |||

$0.00 | $1,191.33 | subtract | $483.33 | 10% | $0.00 | $2,383.33 | subtract | $966.33 | 10% | |

$1,191.33 | $3,358.33 | subtract | $719.33 | 15% | $2,383.33 | $6,716.33 | subtract | $1,438.66 | 15% | |

1 | $3,358.33 | $7,450.33 | subtract | $1,774.93 | 25% | $6,716.33 | $12,579.33 | subtract | $3,549.73 | 25% |

$7,450.33 | $15,016.33 | subtract | $2,383.01 | 28% | $12,579.33 | $18,658.33 | subtract | $4,517.19 | 28% | |

$15,016.33 | $32,079.33 | subtract | $4,297.15 | 33% | $18,658.33 | $32,562.33 | subtract | $6,659.78 | 33% | |

$32,079.33 | subtract | $5,884.70 | 35% | $32,562.33 | subtract | $8,139.93 | 35% | |||

$0.00 | $1,499.66 | subtract | $791.66 | 10% | $0.00 | $2,691.66 | subtract | $1,274.66 | 10% | |

$1,499.66 | $3,666.66 | subtract | $1,027.66 | 15% | $2,691.66 | $7,024.66 | subtract | $1,746.99 | 15% | |

2 | $3,666.66 | $7,758.66 | subtract | $2,083.26 | 25% | $7,024.66 | $12,887.66 | subtract | $3,858.06 | 25% |

$7,758.66 | $15,324.66 | subtract | $2,691.34 | 28% | $12,887.66 | $18,966.66 | subtract | $4,825.52 | 28% | |

$15,324.66 | $32,387.66 | subtract | $4,605.48 | 33% | $18,966.66 | $32,870.66 | subtract | $6,968.11 | 33% | |

$32,387.66 | subtract | $6,193.03 | 35% | $32,870.66 | subtract | $8,448.26 | 35% | |||

$0.00 | $1,807.99 | subtract | $1,099.99 | 10% | $0.00 | $2,999.99 | subtract | $1,582.99 | 10% | |

$1,807.99 | $3,974.99 | subtract | $1,335.99 | 15% | $2,999.99 | $7,332.99 | subtract | $2,055.32 | 15% | |

3 | $3,974.99 | $8,066.99 | subtract | $2,391.59 | 25% | $7,332.99 | $13,195.99 | subtract | $4,166.39 | 25% |

$8,066.99 | $15,632.99 | subtract | $2,999.67 | 28% | $13,195.99 | $19,274.99 | subtract | $5,133.85 | 28% | |

$15,632.99 | $32,695.99 | subtract | $4,913.81 | 33% | $19,274.99 | $33,178.99 | subtract | $7,276.44 | 33% | |

$32,695.99 | subtract | $6,501.36 | 35% | $33,178.99 | subtract | $8,756.59 | 35% | |||

$0.00 | $2,116.32 | subtract | $1,408.32 | 10% | $0.00 | $3,308.32 | subtract | $1,891.32 | 10% | |

$2,116.32 | $4,283.32 | subtract | $1,644.32 | 15% | $3,308.32 | $7,641.32 | subtract | $2,363.65 | 15% | |

4 | $4,283.32 | $8,375.32 | subtract | $2,699.92 | 25% | $7,641.32 | $13,504.32 | subtract | $4,474.72 | 25% |

$8,375.32 | $15,941.32 | subtract | $3,308.00 | 28% | $13,504.32 | $19,583.32 | subtract | $5,442.18 | 28% | |

$15,941.32 | $33,004.32 | subtract | $5,222.14 | 33% | $19,583.32 | $33,487.32 | subtract | $7,584.77 | 33% | |

$33,004.32 | subtract | $6,809.69 | 35% | $33,487.32 | subtract | $9,064.92 | 35% | |||

$0.00 | $2,424.65 | subtract | $1,716.65 | 10% | $0.00 | $3,616.65 | subtract | $2,199.65 | 10% | |

$2,424.65 | $4,591.65 | subtract | $1,952.65 | 15% | $3,616.65 | $7,949.65 | subtract | $2,671.98 | 15% | |

5 | $4,591.65 | $8,683.65 | subtract | $3,008.25 | 25% | $7,949.65 | $13,812.65 | subtract | $4,783.05 | 25% |

$8,683.65 | $16,249.65 | subtract | $3,616.33 | 28% | $13,812.65 | $19,891.65 | subtract | $5,750.51 | 28% | |

$16,249.65 | $33,312.65 | subtract | $5,530.47 | 33% | $19,891.65 | $33,795.65 | subtract | $7,893.10 | 33% | |

$33,312.65 | subtract | $7,118.02 | 35% | $33,795.65 | subtract | $9,373.25 | 35% | |||

$0.00 | $2,732.98 | subtract | $2,024.98 | 10% | $0.00 | $3,924.98 | subtract | $2,507.98 | 10% | |

$2,732.98 | $4,899.98 | subtract | $2,260.98 | 15% | $3,924.98 | $8,257.98 | subtract | $2,980.31 | 15% | |

6 | $4,899.98 | $8,991.98 | subtract | $3,316.58 | 25% | $8,257.98 | $14,120.98 | subtract | $5,091.38 | 25% |

$8,991.98 | $16,557.98 | subtract | $3,924.66 | 28% | $14,120.98 | $20,199.98 | subtract | $6,058.84 | 28% | |

$16,557.98 | $33,620.98 | subtract | $5,838.80 | 33% | $20,199.98 | $34,103.98 | subtract | $8,201.43 | 33% | |

$33,620.98 | subtract | $7,426.35 | 35% | $34,103.98 | subtract | $9,681.58 | 35% | |||

$0.00 | $3,041.31 | subtract | $2,333.31 | 10% | $0.00 | $4,233.31 | subtract | $2,816.31 | 10% | |

$3,041.31 | $5,208.31 | subtract | $2,569.31 | 15% | $4,233.31 | $8,566.31 | subtract | $3,288.64 | 15% | |

7 | $5,208.31 | $9,300.31 | subtract | $3,624.91 | 25% | $8,566.31 | $14,429.31 | subtract | $5,399.71 | 25% |

$9,300.31 | $16,866.31 | subtract | $4,232.99 | 28% | $14,429.31 | $20,508.31 | subtract | $6,367.17 | 28% | |

$16,866.31 | $33,929.31 | subtract | $6,147.13 | 33% | $20,508.31 | $34,412.31 | subtract | $8,509.76 | 33% | |

$33,929.31 | subtract | $7,734.68 | 35% | $34,412.31 | subtract | $9,989.91 | 35% | |||

(Continue on next page)
| ||||||||||

$0.00 | $3,349.64 | subtract | $2,641.64 | 10% | $0.00 | $4,541.64 | subtract | $3,124.64 | 10% | |

$3,349.64 | $5,516.64 | subtract | $2,877.64 | 15% | $4,541.64 | $8,874.64 | subtract | $3,596.97 | 15% | |

8 | $5,516.64 | $9,608.64 | subtract | $3,933.24 | 25% | $8,874.64 | $14,737.64 | subtract | $5,708.04 | 25% |

$9,608.64 | $17,174.64 | subtract | $4,541.32 | 28% | $14,737.64 | $20,816.64 | subtract | $6,675.50 | 28% | |

$17,174.64 | $34,237.64 | subtract | $6,455.46 | 33% | $20,816.64 | $34,720.64 | subtract | $8,818.09 | 33% | |

$34,237.64 | subtract | $8,043.01 | 35% | $34,720.64 | subtract | $10,298.24 | 35% | |||

$0.00 | $3,657.97 | subtract | $2,949.97 | 10% | $0.00 | $4,849.97 | subtract | $3,432.97 | 10% | |

$3,657.97 | $5,824.97 | subtract | $3,185.97 | 15% | $4,849.97 | $9,182.97 | subtract | $3,905.30 | 15% | |

9^{2} | $5,824.97 | $9,916.97 | subtract | $4,241.57 | 25% | $9,182.97 | $15,045.97 | subtract | $6,016.37 | 25% |

$9,916.97 | $17,482.97 | subtract | $4,849.65 | 28% | $15,045.97 | $21,124.97 | subtract | $6,983.83 | 28% | |

$17,482.97 | $34,545.97 | subtract | $6,763.79 | 33% | $21,124.97 | $35,028.97 | subtract | $9,126.42 | 33% | |

$34,545.97 | subtract | $8,351.34 | 35% | $35,028.97 | subtract | $10,606.57 | 35% | |||

Instructions | ||||||||||

A.
For each employee, use the appropriate payroll period table and marital status
section, and select the subsection showing the number of allowances claimed.
| ||||||||||

B.
Read across the selected subsection and locate the bracket applicable to the
employee's gross wages in columns A and B.
| ||||||||||

C.
Subtract the amount shown in column C from the employee's gross wages.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

| ||||||||||

^{1}
If the gross wages are less than the amount to be subtracted, the withholding is
zero.
| ||||||||||

^{2}
You can expand these tables for additional allowances. To do this, increase the
amounts in the subsection by $308.33 for each additional allowance claimed.
| ||||||||||

Income Tax Withholding From Wages Exceeding Allowance Amount

(For Wages Paid in 2011)

Weekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from excess wages ^{1} | Multiply result by— | And gross wages are— | from excess wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0 | $204.00 | subtract | $40.00 | 10% | $0 | $479.00 | subtract | $152.00 | 10% | |

$204.00 | $704.00 | subtract | $94.67 | 15% | $479.00 | $1,479.00 | subtract | $261.00 | 15% | |

0 | $704.00 | $1,648.00 | subtract | $338.40 | 25% | $1,479.00 | $2,832.00 | subtract | $748.20 | 25% |

$1,648.00 | $3,394.00 | subtract | $478.71 | 28% | $2,832.00 | $4,235.00 | subtract | $971.46 | 28% | |

$3,394.00 | $7,332.00 | subtract | $920.42 | 33% | $4,235.00 | $7,443.00 | subtract | $1,465.94 | 33% | |

$7,332.00 | subtract | $1,286.80 | 35% | $7,443.00 | subtract | $1,807.49 | 35% | |||

$0 | $275.15 | subtract | $40.00 | 10% | $0 | $550.15 | subtract | $152.00 | 10% | |

$275.15 | $775.15 | subtract | $94.67 | 15% | $550.15 | $1,550.15 | subtract | $261.00 | 15% | |

1 | $775.15 | $1,719.15 | subtract | $338.40 | 25% | $1,550.15 | $2,903.15 | subtract | $748.20 | 25% |

$1,719.15 | $3,465.15 | subtract | $478.71 | 28% | $2,903.15 | $4,306.15 | subtract | $971.46 | 28% | |

$3,465.15 | $7,403.15 | subtract | $920.42 | 33% | $4,306.15 | $7,514.15 | subtract | $1,465.94 | 33% | |

$7,403.15 | subtract | $1,286.80 | 35% | $7,514.15 | subtract | $1,807.49 | 35% | |||

$0 | $346.30 | subtract | $40.00 | 10% | $0 | $621.30 | subtract | $152.00 | 10% | |

$346.30 | $846.30 | subtract | $94.67 | 15% | $621.30 | $1,621.30 | subtract | $261.00 | 15% | |

2 | $846.30 | $1,790.30 | subtract | $338.40 | 25% | $1,621.30 | $2,974.30 | subtract | $748.20 | 25% |

$1,790.30 | $3,536.30 | subtract | $478.71 | 28% | $2,974.30 | $4,377.30 | subtract | $971.46 | 28% | |

$3,536.30 | $7,474.30 | subtract | $920.42 | 33% | $4,377.30 | $7,585.30 | subtract | $1,465.94 | 33% | |

$7,474.30 | subtract | $1,286.80 | 35% | $7,585.30 | subtract | $1,807.49 | 35% | |||

$0 | $417.45 | subtract | $40.00 | 10% | $0 | $692.45 | subtract | $152.00 | 10% | |

$417.45 | $917.45 | subtract | $94.67 | 15% | $692.45 | $1,692.45 | subtract | $261.00 | 15% | |

3 | $917.45 | $1,861.45 | subtract | $338.40 | 25% | $1,692.45 | $3,045.45 | subtract | $748.20 | 25% |

$1,861.45 | $3,607.45 | subtract | $478.71 | 28% | $3,045.45 | $4,448.45 | subtract | $971.46 | 28% | |

$3,607.45 | $7,545.45 | subtract | $920.42 | 33% | $4,448.45 | $7,656.45 | subtract | $1,465.94 | 33% | |

$7,545.45 | subtract | $1,286.80 | 35% | $7,656.45 | subtract | $1,807.49 | 35% | |||

$0 | $488.60 | subtract | $40.00 | 10% | $0 | $763.60 | subtract | $152.00 | 10% | |

$488.60 | $988.60 | subtract | $94.67 | 15% | $763.60 | $1,763.60 | subtract | $261.00 | 15% | |

4 | $988.60 | $1,932.60 | subtract | $338.40 | 25% | $1,763.60 | $3,116.60 | subtract | $748.20 | 25% |

$1,932.60 | $3,678.60 | subtract | $478.71 | 28% | $3,116.60 | $4,519.60 | subtract | $971.46 | 28% | |

$3,678.60 | $7,616.60 | subtract | $920.42 | 33% | $4,519.60 | $7,727.60 | subtract | $1,465.94 | 33% | |

$7,616.60 | subtract | $1,286.80 | 35% | $7,727.60 | subtract | $1,807.49 | 35% | |||

$0 | $559.75 | subtract | $40.00 | 10% | $0 | $834.75 | subtract | $152.00 | 10% | |

$559.75 | $1,059.75 | subtract | $94.67 | 15% | $834.75 | $1,834.75 | subtract | $261.00 | 15% | |

5 | $1,059.75 | $2,003.75 | subtract | $338.40 | 25% | $1,834.75 | $3,187.75 | subtract | $748.20 | 25% |

$2,003.75 | $3,749.75 | subtract | $478.71 | 28% | $3,187.75 | $4,590.75 | subtract | $971.46 | 28% | |

$3,749.75 | $7,687.75 | subtract | $920.42 | 33% | $4,590.75 | $7,798.75 | subtract | $1,465.94 | 33% | |

$7,687.75 | subtract | $1,286.80 | 35% | $7,798.75 | subtract | $1,807.49 | 35% | |||

$0 | $630.90 | subtract | $40.00 | 10% | $0 | $905.90 | subtract | $152.00 | 10% | |

$630.90 | $1,130.90 | subtract | $94.67 | 15% | $905.90 | $1,905.90 | subtract | $261.00 | 15% | |

6 | $1,130.90 | $2,074.90 | subtract | $338.40 | 25% | $1,905.90 | $3,258.90 | subtract | $748.20 | 25% |

$2,074.90 | $3,820.90 | subtract | $478.71 | 28% | $3,258.90 | $4,661.90 | subtract | $971.46 | 28% | |

$3,820.90 | $7,758.90 | subtract | $920.42 | 33% | $4,661.90 | $7,869.90 | subtract | $1,465.94 | 33% | |

$7,758.90 | subtract | $1,286.80 | 35% | $7,869.90 | subtract | $1,807.49 | 35% | |||

$0 | $702.05 | subtract | $40.00 | 10% | $0 | $977.05 | subtract | $152.00 | 10% | |

$702.05 | $1,202.05 | subtract | $94.67 | 15% | $977.05 | $1,977.05 | subtract | $261.00 | 15% | |

7 | $1,202.05 | $2,146.05 | subtract | $338.40 | 25% | $1,977.05 | $3,330.05 | subtract | $748.20 | 25% |

$2,146.05 | $3,892.05 | subtract | $478.71 | 28% | $3,330.05 | $4,733.05 | subtract | $971.46 | 28% | |

$3,892.05 | $7,830.05 | subtract | $920.42 | 33% | $4,733.05 | $7,941.05 | subtract | $1,465.94 | 33% | |

$7,830.05 | subtract | $1,286.80 | 35% | $7,941.05 | subtract | $1,807.49 | 35% | |||

(Continue on next page)
| ||||||||||

$0 | $773.20 | subtract | $40.00 | 10% | $0 | $1,048.20 | subtract | $152.00 | 10% | |

$773.20 | $1,273.20 | subtract | $94.67 | 15% | $1,048.20 | $2,048.20 | subtract | $261.00 | 15% | |

8 | $1,273.20 | $2,217.20 | subtract | $338.40 | 25% | $2,048.20 | $3,401.20 | subtract | $748.20 | 25% |

$2,217.20 | $3,963.20 | subtract | $478.71 | 28% | $3,401.20 | $4,804.20 | subtract | $971.46 | 28% | |

$3,963.20 | $7,901.20 | subtract | $920.42 | 33% | $4,804.20 | $8,012.20 | subtract | $1,465.94 | 33% | |

$7,901.20 | subtract | $1,286.80 | 35% | $8,012.20 | subtract | $1,807.49 | 35% | |||

$0 | $844.35 | subtract | $40.00 | 10% | $0 | $1,119.35 | subtract | $152.00 | 10% | |

$844.35 | $1,344.35 | subtract | $94.67 | 15% | $1,119.35 | $2,119.35 | subtract | $261.00 | 15% | |

9^{2} | $1,344.35 | $2,288.35 | subtract | $338.40 | 25% | $2,119.35 | $3,472.35 | subtract | $748.20 | 25% |

$2,288.35 | $4,034.35 | subtract | $478.71 | 28% | $3,472.35 | $4,875.35 | subtract | $971.46 | 28% | |

$4,034.35 | $7,972.35 | subtract | $920.42 | 33% | $4,875.35 | $8,083.35 | subtract | $1,465.94 | 33% | |

$7,972.35 | subtract | $1,286.80 | 35% | $8,083.35 | subtract | $1,807.49 | 35% | |||

Instructions | ||||||||||

^{1}
If the excess wages are less than the amount to be subtracted, the withholding
is zero.
| ||||||||||

^{2}
You can expand these tables for additional allowances. To do this, increase the
wage bracket amounts in this subsection by $71.15 for each additional allowance
claimed.
| ||||||||||

| ||||||||||

A.
For each employee, use the appropriate payroll period table and marital status
section, and select the subsection showing the number of allowances claimed.
| ||||||||||

B.
Read across the selected subsection and locate the bracket applicable to the
employee's gross wages in columns A and B.
| ||||||||||

C.
Subtract the amount shown in column C from the employee's excess wages (gross
wages less amount for allowances claimed).
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

Caution.—The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted
from gross wages before withholding tax is computed.
| ||||||||||

Income Tax Withholding From Wages Exceeding Allowance Amount

(For Wages Paid in 2011)

Biweekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from excess wages ^{1} | Multiply result by— | And gross wages are— | from excess wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0 | $408.00 | subtract | $81.00 | 10% | $0 | $958.00 | subtract | $304.00 | 10% | |

$408.00 | $1,408.00 | subtract | $190.00 | 15% | $958.00 | $2,958.00 | subtract | $522.00 | 15% | |

0 | $1,408.00 | $3,296.00 | subtract | $677.20 | 25% | $2,958.00 | $5,663.00 | subtract | $1,496.40 | 25% |

$3,296.00 | $6,788.00 | subtract | $957.79 | 28% | $5,663.00 | $8,469.00 | subtract | $1,942.82 | 28% | |

$6,788.00 | $14,663.00 | subtract | $1,841.15 | 33% | $8,469.00 | $14,887.00 | subtract | $2,931.64 | 33% | |

$14,663.00 | subtract | $2,573.83 | 35% | $14,887.00 | subtract | $3,614.80 | 35% | |||

$0 | $550.31 | subtract | $81.00 | 10% | $0 | $1,100.31 | subtract | $304.00 | 10% | |

$550.31 | $1,550.31 | subtract | $190.00 | 15% | $1,100.31 | $3,100.31 | subtract | $522.00 | 15% | |

1 | $1,550.31 | $3,438.31 | subtract | $677.20 | 25% | $3,100.31 | $5,805.31 | subtract | $1,496.40 | 25% |

$3,438.31 | $6,930.31 | subtract | $957.79 | 28% | $5,805.31 | $8,611.31 | subtract | $1,942.82 | 28% | |

$6,930.31 | $14,805.31 | subtract | $1,841.15 | 33% | $8,611.31 | $15,029.31 | subtract | $2,931.64 | 33% | |

$14,805.31 | subtract | $2,573.83 | 35% | $15,029.31 | subtract | $3,614.80 | 35% | |||

$0 | $692.62 | subtract | $81.00 | 10% | $0 | $1,242.62 | subtract | $304.00 | 10% | |

$692.62 | $1,692.62 | subtract | $190.00 | 15% | $1,242.62 | $3,242.62 | subtract | $522.00 | 15% | |

2 | $1,692.62 | $3,580.62 | subtract | $677.20 | 25% | $3,242.62 | $5,947.62 | subtract | $1,496.40 | 25% |

$3,580.62 | $7,072.62 | subtract | $957.79 | 28% | $5,947.62 | $8,753.62 | subtract | $1,942.82 | 28% | |

$7,072.62 | $14,947.62 | subtract | $1,841.15 | 33% | $8,753.62 | $15,171.62 | subtract | $2,931.64 | 33% | |

$14,947.62 | subtract | $2,573.83 | 35% | $15,171.62 | subtract | $3,614.80 | 35% | |||

$0 | $834.93 | subtract | $81.00 | 10% | $0 | $1,384.93 | subtract | $304.00 | 10% | |

$834.93 | $1,834.93 | subtract | $190.00 | 15% | $1,384.93 | $3,384.93 | subtract | $522.00 | 15% | |

3 | $1,834.93 | $3,722.93 | subtract | $677.20 | 25% | $3,384.93 | $6,089.93 | subtract | $1,496.40 | 25% |

$3,722.93 | $7,214.93 | subtract | $957.79 | 28% | $6,089.93 | $8,895.93 | subtract | $1,942.82 | 28% | |

$7,214.93 | $15,089.93 | subtract | $1,841.15 | 33% | $8,895.93 | $15,313.93 | subtract | $2,931.64 | 33% | |

$15,089.93 | subtract | $2,573.83 | 35% | $15,313.93 | subtract | $3,614.80 | 35% | |||

$0 | $977.24 | subtract | $81.00 | 10% | $0 | $1,527.24 | subtract | $304.00 | 10% | |

$977.24 | $1,977.24 | subtract | $190.00 | 15% | $1,527.24 | $3,527.24 | subtract | $522.00 | 15% | |

4 | $1,977.24 | $3,865.24 | subtract | $677.20 | 25% | $3,527.24 | $6,232.24 | subtract | $1,496.40 | 25% |

$3,865.24 | $7,357.24 | subtract | $957.79 | 28% | $6,232.24 | $9,038.24 | subtract | $1,942.82 | 28% | |

$7,357.24 | $15,232.24 | subtract | $1,841.15 | 33% | $9,038.24 | $15,456.24 | subtract | $2,931.64 | 33% | |

$15,232.24 | subtract | $2,573.83 | 35% | $15,456.24 | subtract | $3,614.80 | 35% | |||

$0 | $1,119.55 | subtract | $81.00 | 10% | $0 | $1,669.55 | subtract | $304.00 | 10% | |

$1,119.55 | $2,119.55 | subtract | $190.00 | 15% | $1,669.55 | $3,669.55 | subtract | $522.00 | 15% | |

5 | $2,119.55 | $4,007.55 | subtract | $677.20 | 25% | $3,669.55 | $6,374.55 | subtract | $1,496.40 | 25% |

$4,007.55 | $7,499.55 | subtract | $957.79 | 28% | $6,374.55 | $9,180.55 | subtract | $1,942.82 | 28% | |

$7,499.55 | $15,374.55 | subtract | $1,841.15 | 33% | $9,180.55 | $15,598.55 | subtract | $2,931.64 | 33% | |

$15,374.55 | subtract | $2,573.83 | 35% | $15,598.55 | subtract | $3,614.80 | 35% | |||

$0 | $1,261.86 | subtract | $81.00 | 10% | $0 | $1,811.86 | subtract | $304.00 | 10% | |

$1,261.86 | $2,261.86 | subtract | $190.00 | 15% | $1,811.86 | $3,811.86 | subtract | $522.00 | 15% | |

6 | $2,261.86 | $4,149.86 | subtract | $677.20 | 25% | $3,811.86 | $6,516.86 | subtract | $1,496.40 | 25% |

$4,149.86 | $7,641.86 | subtract | $957.79 | 28% | $6,516.86 | $9,322.86 | subtract | $1,942.82 | 28% | |

$7,641.86 | $15,516.86 | subtract | $1,841.15 | 33% | $9,322.86 | $15,740.86 | subtract | $2,931.64 | 33% | |

$15,516.86 | subtract | $2,573.83 | 35% | $15,740.86 | subtract | $3,614.80 | 35% | |||

$0 | $1,404.17 | subtract | $81.00 | 10% | $0 | $1,954.17 | subtract | $304.00 | 10% | |

$1,404.17 | $2,404.17 | subtract | $190.00 | 15% | $1,954.17 | $3,954.17 | subtract | $522.00 | 15% | |

7 | $2,404.17 | $4,292.17 | subtract | $677.20 | 25% | $3,954.17 | $6,659.17 | subtract | $1,496.40 | 25% |

$4,292.17 | $7,784.17 | subtract | $957.79 | 28% | $6,659.17 | $9,465.17 | subtract | $1,942.82 | 28% | |

$7,784.17 | $15,659.17 | subtract | $1,841.15 | 33% | $9,465.17 | $15,883.17 | subtract | $2,931.64 | 33% | |

$15,659.17 | subtract | $2,573.83 | 35% | $15,883.17 | subtract | $3,614.80 | 35% | |||

(Continue on next page)
| ||||||||||

$0 | $1,546.48 | subtract | $81.00 | 10% | $0 | $2,096.48 | subtract | $304.00 | 10% | |

$1,546.48 | $2,546.48 | subtract | $190.00 | 15% | $2,096.48 | $4,096.48 | subtract | $522.00 | 15% | |

8 | $2,546.48 | $4,434.48 | subtract | $677.20 | 25% | $4,096.48 | $6,801.48 | subtract | $1,496.40 | 25% |

$4,434.48 | $7,926.48 | subtract | $957.79 | 28% | $6,801.48 | $9,607.48 | subtract | $1,942.82 | 28% | |

$7,926.48 | $15,801.48 | subtract | $1,841.15 | 33% | $9,607.48 | $16,025.48 | subtract | $2,931.64 | 33% | |

$15,801.48 | subtract | $2,573.83 | 35% | $16,025.48 | subtract | $3,614.80 | 35% | |||

$0 | $1,688.79 | subtract | $81.00 | 10% | $0 | $2,238.79 | subtract | $304.00 | 10% | |

$1,688.79 | $2,688.79 | subtract | $190.00 | 15% | $2,238.79 | $4,238.79 | subtract | $522.00 | 15% | |

9^{2} | $2,688.79 | $4,576.79 | subtract | $677.20 | 25% | $4,238.79 | $6,943.79 | subtract | $1,496.40 | 25% |

$4,576.79 | $8,068.79 | subtract | $957.79 | 28% | $6,943.79 | $9,749.79 | subtract | $1,942.82 | 28% | |

$8,068.79 | $15,943.79 | subtract | $1,841.15 | 33% | $9,749.79 | $16,167.79 | subtract | $2,931.64 | 33% | |

$15,943.79 | subtract | $2,573.83 | 35% | $16,167.79 | subtract | $3,614.80 | 35% | |||

Instructions | ||||||||||

^{1}
If the excess wages are less than the amount to be subtracted, the withholding
is zero.
| ||||||||||

^{2}
You can expand these tables for additional allowances. To do this, increase the
wage bracket amounts in this subsection by $142.31 for each additional allowance
claimed.
| ||||||||||

| ||||||||||

A.
For each employee, use the appropriate payroll period table and marital status
section, and select the subsection showing the number of allowances claimed.
| ||||||||||

B.
Read across the selected subsection and locate the bracket applicable to the
employee's gross wages in columns A and B.
| ||||||||||

C.
Subtract the amount shown in column C from the employee's excess wages (gross
wages less amount for allowances claimed).
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

Caution.—The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted
from gross wages before withholding tax is computed.
| ||||||||||

Income Tax Withholding From Wages Exceeding Allowance Amount

(For Wages Paid in 2011)

Semimonthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from excess wages ^{1} | Multiply result by— | And gross wages are— | from excess wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0 | $442.00 | subtract | $88.00 | 10% | $0 | $1,038.00 | subtract | $329.00 | 10% | |

$442.00 | $1,525.00 | subtract | $206.00 | 15% | $1,038.00 | $3,204.00 | subtract | $565.33 | 15% | |

0 | $1,525.00 | $3,571.00 | subtract | $733.60 | 25% | $3,204.00 | $6,135.00 | subtract | $1,620.80 | 25% |

$3,571.00 | $7,354.00 | subtract | $1,037.61 | 28% | $6,135.00 | $9,175.00 | subtract | $2,104.46 | 28% | |

$7,354.00 | $15,885.00 | subtract | $1,994.64 | 33% | $9,175.00 | $16,127.00 | subtract | $3,175.76 | 33% | |

$15,885.00 | subtract | $2,788.37 | 35% | $16,127.00 | subtract | $3,915.83 | 35% | |||

$0 | $596.17 | subtract | $88.00 | 10% | $0 | $1,192.17 | subtract | $329.00 | 10% | |

$596.17 | $1,679.17 | subtract | $206.00 | 15% | $1,192.17 | $3,358.17 | subtract | $565.33 | 15% | |

1 | $1,679.17 | $3,725.17 | subtract | $733.60 | 25% | $3,358.17 | $6,289.17 | subtract | $1,620.80 | 25% |

$3,725.17 | $7,508.17 | subtract | $1,037.61 | 28% | $6,289.17 | $9,329.17 | subtract | $2,104.46 | 28% | |

$7,508.17 | $16,039.17 | subtract | $1,994.64 | 33% | $9,329.17 | $16,281.17 | subtract | $3,175.76 | 33% | |

$16,039.17 | subtract | $2,788.37 | 35% | $16,281.17 | subtract | $3,915.83 | 35% | |||

$0 | $750.34 | subtract | $88.00 | 10% | $0 | $1,346.34 | subtract | $329.00 | 10% | |

$750.34 | $1,833.34 | subtract | $206.00 | 15% | $1,346.34 | $3,512.34 | subtract | $565.33 | 15% | |

2 | $1,833.34 | $3,879.34 | subtract | $733.60 | 25% | $3,512.34 | $6,443.34 | subtract | $1,620.80 | 25% |

$3,879.34 | $7,662.34 | subtract | $1,037.61 | 28% | $6,443.34 | $9,483.34 | subtract | $2,104.46 | 28% | |

$7,662.34 | $16,193.34 | subtract | $1,994.64 | 33% | $9,483.34 | $16,435.34 | subtract | $3,175.76 | 33% | |

$16,193.34 | subtract | $2,788.37 | 35% | $16,435.34 | subtract | $3,915.83 | 35% | |||

$0 | $904.51 | subtract | $88.00 | 10% | $0 | $1,500.51 | subtract | $329.00 | 10% | |

$904.51 | $1,987.51 | subtract | $206.00 | 15% | $1,500.51 | $3,666.51 | subtract | $565.33 | 15% | |

3 | $1,987.51 | $4,033.51 | subtract | $733.60 | 25% | $3,666.51 | $6,597.51 | subtract | $1,620.80 | 25% |

$4,033.51 | $7,816.51 | subtract | $1,037.61 | 28% | $6,597.51 | $9,637.51 | subtract | $2,104.46 | 28% | |

$7,816.51 | $16,347.51 | subtract | $1,994.64 | 33% | $9,637.51 | $16,589.51 | subtract | $3,175.76 | 33% | |

$16,347.51 | subtract | $2,788.37 | 35% | $16,589.51 | subtract | $3,915.83 | 35% | |||

$0 | $1,058.68 | subtract | $88.00 | 10% | $0 | $1,654.68 | subtract | $329.00 | 10% | |

$1,058.68 | $2,141.68 | subtract | $206.00 | 15% | $1,654.68 | $3,820.68 | subtract | $565.33 | 15% | |

4 | $2,141.68 | $4,187.68 | subtract | $733.60 | 25% | $3,820.68 | $6,751.68 | subtract | $1,620.80 | 25% |

$4,187.68 | $7,970.68 | subtract | $1,037.61 | 28% | $6,751.68 | $9,791.68 | subtract | $2,104.46 | 28% | |

$7,970.68 | $16,501.68 | subtract | $1,994.64 | 33% | $9,791.68 | $16,743.68 | subtract | $3,175.76 | 33% | |

$16,501.68 | subtract | $2,788.37 | 35% | $16,743.68 | subtract | $3,915.83 | 35% | |||

$0 | $1,212.85 | subtract | $88.00 | 10% | $0 | $1,808.85 | subtract | $329.00 | 10% | |

$1,212.85 | $2,295.85 | subtract | $206.00 | 15% | $1,808.85 | $3,974.85 | subtract | $565.33 | 15% | |

5 | $2,295.85 | $4,341.85 | subtract | $733.60 | 25% | $3,974.85 | $6,905.85 | subtract | $1,620.80 | 25% |

$4,341.85 | $8,124.85 | subtract | $1,037.61 | 28% | $6,905.85 | $9,945.85 | subtract | $2,104.46 | 28% | |

$8,124.85 | $16,655.85 | subtract | $1,994.64 | 33% | $9,945.85 | $16,897.85 | subtract | $3,175.76 | 33% | |

$16,655.85 | subtract | $2,788.37 | 35% | $16,897.85 | subtract | $3,915.83 | 35% | |||

$0 | $1,367.02 | subtract | $88.00 | 10% | $0 | $1,963.02 | subtract | $329.00 | 10% | |

$1,367.02 | $2,450.02 | subtract | $206.00 | 15% | $1,963.02 | $4,129.02 | subtract | $565.33 | 15% | |

6 | $2,450.02 | $4,496.02 | subtract | $733.60 | 25% | $4,129.02 | $7,060.02 | subtract | $1,620.80 | 25% |

$4,496.02 | $8,279.02 | subtract | $1,037.61 | 28% | $7,060.02 | $10,100.02 | subtract | $2,104.46 | 28% | |

$8,279.02 | $16,810.02 | subtract | $1,994.64 | 33% | $10,100.02 | $17,052.02 | subtract | $3,175.76 | 33% | |

$16,810.02 | subtract | $2,788.37 | 35% | $17,052.02 | subtract | $3,915.83 | 35% | |||

$0 | $1,521.19 | subtract | $88.00 | 10% | $0 | $2,117.19 | subtract | $329.00 | 10% | |

$1,521.19 | $2,604.19 | subtract | $206.00 | 15% | $2,117.19 | $4,283.19 | subtract | $565.33 | 15% | |

7 | $2,604.19 | $4,650.19 | subtract | $733.60 | 25% | $4,283.19 | $7,214.19 | subtract | $1,620.80 | 25% |

$4,650.19 | $8,433.19 | subtract | $1,037.61 | 28% | $7,214.19 | $10,254.19 | subtract | $2,104.46 | 28% | |

$8,433.19 | $16,964.19 | subtract | $1,994.64 | 33% | $10,254.19 | $17,206.19 | subtract | $3,175.76 | 33% | |

$16,964.19 | subtract | $2,788.37 | 35% | $17,206.19 | subtract | $3,915.83 | 35% | |||

(Continue on next page)
| ||||||||||

$0 | $1,675.36 | subtract | $88.00 | 10% | $0 | $2,271.36 | subtract | $329.00 | 10% | |

$1,675.36 | $2,758.36 | subtract | $206.00 | 15% | $2,271.36 | $4,437.36 | subtract | $565.33 | 15% | |

8 | $2,758.36 | $4,804.36 | subtract | $733.60 | 25% | $4,437.36 | $7,368.36 | subtract | $1,620.80 | 25% |

$4,804.36 | $8,587.36 | subtract | $1,037.61 | 28% | $7,368.36 | $10,408.36 | subtract | $2,104.46 | 28% | |

$8,587.36 | $17,118.36 | subtract | $1,994.64 | 33% | $10,408.36 | $17,360.36 | subtract | $3,175.76 | 33% | |

$17,118.36 | subtract | $2,788.37 | 35% | $17,360.36 | subtract | $3,915.83 | 35% | |||

$0 | $1,829.53 | subtract | $88.00 | 10% | $0 | $2,425.53 | subtract | $329.00 | 10% | |

$1,829.53 | $2,912.53 | subtract | $206.00 | 15% | $2,425.53 | $4,591.53 | subtract | $565.33 | 15% | |

9^{2} | $2,912.53 | $4,958.53 | subtract | $733.60 | 25% | $4,591.53 | $7,522.53 | subtract | $1,620.80 | 25% |

$4,958.53 | $8,741.53 | subtract | $1,037.61 | 28% | $7,522.53 | $10,562.53 | subtract | $2,104.46 | 28% | |

$8,741.53 | $17,272.53 | subtract | $1,994.64 | 33% | $10,562.53 | $17,514.53 | subtract | $3,175.76 | 33% | |

$17,272.53 | subtract | $2,788.37 | 35% | $17,514.53 | subtract | $3,915.83 | 35% | |||

Instructions | ||||||||||

^{1}
If the excess wages are less than the amount to be subtracted, the withholding
is zero.
| ||||||||||

^{2}
You can expand these tables for additional allowances. To do this, increase the
wage bracket amounts in this subsection by $154.17 for each additional allowance
claimed.
| ||||||||||

| ||||||||||

A.
For each employee, use the appropriate payroll period table and marital status
section, and select the subsection showing the number of allowances claimed.
| ||||||||||

B.
Read across the selected subsection and locate the bracket applicable to the
employee's gross wages in columns A and B.
| ||||||||||

C.
Subtract the amount shown in column C from the employee's excess wages (gross
wages less amount for allowances claimed).
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

Caution.—The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted
from gross wages before withholding tax is computed.
| ||||||||||

Income Tax Withholding From Wages Exceeding Allowance Amount

(For Wages Paid in 2011)

Monthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from excess wages ^{1} | Multiply result by— | And gross wages are— | from excess wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0 | $883.00 | subtract | $175.00 | 10% | $0 | $2,075.00 | subtract | $658.00 | 10% | |

$883.00 | $3,050.00 | subtract | $411.00 | 15% | $2,075.00 | $6,408.00 | subtract | $1,130.33 | 15% | |

0 | $3,050.00 | $7,142.00 | subtract | $1,466.60 | 25% | $6,408.00 | $12,271.00 | subtract | $3,241.40 | 25% |

$7,142.00 | $14,708.00 | subtract | $2,074.68 | 28% | $12,271.00 | $18,350.00 | subtract | $4,208.86 | 28% | |

$14,708.00 | $31,771.00 | subtract | $3,988.82 | 33% | $18,350.00 | $32,254.00 | subtract | $6,351.45 | 33% | |

$31,771.00 | subtract | $5,576.37 | 35% | $32,254.00 | subtract | $7,831.60 | 35% | |||

$0 | $1,191.33 | subtract | $175.00 | 10% | $0 | $2,383.33 | subtract | $658.00 | 10% | |

$1,191.33 | $3,358.33 | subtract | $411.00 | 15% | $2,383.33 | $6,716.33 | subtract | $1,130.33 | 15% | |

1 | $3,358.33 | $7,450.33 | subtract | $1,466.60 | 25% | $6,716.33 | $12,579.33 | subtract | $3,241.40 | 25% |

$7,450.33 | $15,016.33 | subtract | $2,074.68 | 28% | $12,579.33 | $18,658.33 | subtract | $4,208.86 | 28% | |

$15,016.33 | $32,079.33 | subtract | $3,988.82 | 33% | $18,658.33 | $32,562.33 | subtract | $6,351.45 | 33% | |

$32,079.33 | subtract | $5,576.37 | 35% | $32,562.33 | subtract | $7,831.60 | 35% | |||

$0 | $1,499.66 | subtract | $175.00 | 10% | $0 | $2,691.66 | subtract | $658.00 | 10% | |

$1,499.66 | $3,666.66 | subtract | $411.00 | 15% | $2,691.66 | $7,024.66 | subtract | $1,130.33 | 15% | |

2 | $3,666.66 | $7,758.66 | subtract | $1,466.60 | 25% | $7,024.66 | $12,887.66 | subtract | $3,241.40 | 25% |

$7,758.66 | $15,324.66 | subtract | $2,074.68 | 28% | $12,887.66 | $18,966.66 | subtract | $4,208.86 | 28% | |

$15,324.66 | $32,387.66 | subtract | $3,988.82 | 33% | $18,966.66 | $32,870.66 | subtract | $6,351.45 | 33% | |

$32,387.66 | subtract | $5,576.37 | 35% | $32,870.66 | subtract | $7,831.60 | 35% | |||

$0 | $1,807.99 | subtract | $175.00 | 10% | $0 | $2,999.99 | subtract | $658.00 | 10% | |

$1,807.99 | $3,974.99 | subtract | $411.00 | 15% | $2,999.99 | $7,332.99 | subtract | $1,130.33 | 15% | |

3 | $3,974.99 | $8,066.99 | subtract | $1,466.60 | 25% | $7,332.99 | $13,195.99 | subtract | $3,241.40 | 25% |

$8,066.99 | $15,632.99 | subtract | $2,074.68 | 28% | $13,195.99 | $19,274.99 | subtract | $4,208.86 | 28% | |

$15,632.99 | $32,695.99 | subtract | $3,988.82 | 33% | $19,274.99 | $33,178.99 | subtract | $6,351.45 | 33% | |

$32,695.99 | subtract | $5,576.37 | 35% | $33,178.99 | subtract | $7,831.60 | 35% | |||

$0 | $2,116.32 | subtract | $175.00 | 10% | $0 | $3,308.32 | subtract | $658.00 | 10% | |

$2,116.32 | $4,283.32 | subtract | $411.00 | 15% | $3,308.32 | $7,641.32 | subtract | $1,130.33 | 15% | |

4 | $4,283.32 | $8,375.32 | subtract | $1,466.60 | 25% | $7,641.32 | $13,504.32 | subtract | $3,241.40 | 25% |

$8,375.32 | $15,941.32 | subtract | $2,074.68 | 28% | $13,504.32 | $19,583.32 | subtract | $4,208.86 | 28% | |

$15,941.32 | $33,004.32 | subtract | $3,988.82 | 33% | $19,583.32 | $33,487.32 | subtract | $6,351.45 | 33% | |

$33,004.32 | subtract | $5,576.37 | 35% | $33,487.32 | subtract | $7,831.60 | 35% | |||

$0 | $2,424.65 | subtract | $175.00 | 10% | $0 | $3,616.65 | subtract | $658.00 | 10% | |

$2,424.65 | $4,591.65 | subtract | $411.00 | 15% | $3,616.65 | $7,949.65 | subtract | $1,130.33 | 15% | |

5 | $4,591.65 | $8,683.65 | subtract | $1,466.60 | 25% | $7,949.65 | $13,812.65 | subtract | $3,241.40 | 25% |

$8,683.65 | $16,249.65 | subtract | $2,074.68 | 28% | $13,812.65 | $19,891.65 | subtract | $4,208.86 | 28% | |

$16,249.65 | $33,312.65 | subtract | $3,988.82 | 33% | $19,891.65 | $33,795.65 | subtract | $6,351.45 | 33% | |

$33,312.65 | subtract | $5,576.37 | 35% | $33,795.65 | subtract | $7,831.60 | 35% | |||

$0 | $2,732.98 | subtract | $175.00 | 10% | $0 | $3,924.98 | subtract | $658.00 | 10% | |

$2,732.98 | $4,899.98 | subtract | $411.00 | 15% | $3,924.98 | $8,257.98 | subtract | $1,130.33 | 15% | |

6 | $4,899.98 | $8,991.98 | subtract | $1,466.60 | 25% | $8,257.98 | $14,120.98 | subtract | $3,241.40 | 25% |

$8,991.98 | $16,557.98 | subtract | $2,074.68 | 28% | $14,120.98 | $20,199.98 | subtract | $4,208.86 | 28% | |

$16,557.98 | $33,620.98 | subtract | $3,988.82 | 33% | $20,199.98 | $34,103.98 | subtract | $6,351.45 | 33% | |

$33,620.98 | subtract | $5,576.37 | 35% | $34,103.98 | subtract | $7,831.60 | 35% | |||

$0 | $3,041.31 | subtract | $175.00 | 10% | $0 | $4,233.31 | subtract | $658.00 | 10% | |

$3,041.31 | $5,208.31 | subtract | $411.00 | 15% | $4,233.31 | $8,566.31 | subtract | $1,130.33 | 15% | |

7 | $5,208.31 | $9,300.31 | subtract | $1,466.60 | 25% | $8,566.31 | $14,429.31 | subtract | $3,241.40 | 25% |

$9,300.31 | $16,866.31 | subtract | $2,074.68 | 28% | $14,429.31 | $20,508.31 | subtract | $4,208.86 | 28% | |

$16,866.31 | $33,929.31 | subtract | $3,988.82 | 33% | $20,508.31 | $34,412.31 | subtract | $6,351.45 | 33% | |

$33,929.31 | subtract | $5,576.37 | 35% | $34,412.31 | subtract | $7,831.60 | 35% | |||

(Continue on next page)
| ||||||||||

$0 | $3,349.64 | subtract | $175.00 | 10% | $0 | $4,541.64 | subtract | $658.00 | 10% | |

$3,349.64 | $5,516.64 | subtract | $411.00 | 15% | $4,541.64 | $8,874.64 | subtract | $1,130.33 | 15% | |

8 | $5,516.64 | $9,608.64 | subtract | $1,466.60 | 25% | $8,874.64 | $14,737.64 | subtract | $3,241.40 | 25% |

$9,608.64 | $17,174.64 | subtract | $2,074.68 | 28% | $14,737.64 | $20,816.64 | subtract | $4,208.86 | 28% | |

$17,174.64 | $34,237.64 | subtract | $3,988.82 | 33% | $20,816.64 | $34,720.64 | subtract | $6,351.45 | 33% | |

$34,237.64 | subtract | $5,576.37 | 35% | $34,720.64 | subtract | $7,831.60 | 35% | |||

$0 | $3,657.97 | subtract | $175.00 | 10% | $0 | $4,849.97 | subtract | $658.00 | 10% | |

$3,657.97 | $5,824.97 | subtract | $411.00 | 15% | $4,849.97 | $9,182.97 | subtract | $1,130.33 | 15% | |

9^{2} | $5,824.97 | $9,916.97 | subtract | $1,466.60 | 25% | $9,182.97 | $15,045.97 | subtract | $3,241.40 | 25% |

$9,916.97 | $17,482.97 | subtract | $2,074.68 | 28% | $15,045.97 | $21,124.97 | subtract | $4,208.86 | 28% | |

$17,482.97 | $34,545.97 | subtract | $3,988.82 | 33% | $21,124.97 | $35,028.97 | subtract | $6,351.45 | 33% | |

$34,545.97 | subtract | $5,576.37 | 35% | $35,028.97 | subtract | $7,831.60 | 35% | |||

Instructions | ||||||||||

^{1}
If the excess wages are less than the amount to be subtracted, the withholding
is zero.
| ||||||||||

^{2}
You can expand these tables for additional allowances. To do this, increase the
wage bracket amounts in this subsection by $308.33 for each additional allowance
claimed.
| ||||||||||

| ||||||||||

A.
For each employee, use the appropriate payroll period table and marital status
section, and select the subsection showing the number of allowances claimed.
| ||||||||||

B.
Read across the selected subsection and locate the bracket applicable to the
employee's gross wages in columns A and B.
| ||||||||||

C.
Subtract the amount shown in column C from the employee's excess wages (gross
wages less amount for allowances claimed).
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

Caution.—The adjustment (subtraction) factors shown in this table
(instruction C) do not include an amount for the number of allowances claimed by
the employee on Form W-4. The amount for allowances claimed must be deducted
from gross wages before withholding tax is computed.
| ||||||||||

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