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IRS.gov Website
Publication 15-A
taxmap/pubs/p15a-011.htm#en_us_publink1000255776

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

rule
If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 47-66.
EIC
You cannot use the tables on pages 47-66 to figure withholding on the wages of nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. For information about this procedure, see Publication 15 (Circular E).
Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.
If the wages are greater than the highest wage bracket in the applicable table, you will have to use one of the other methods for figuring income tax withholding described in this publication or in Publication 15 (Circular E). For wages that do not exceed $106,800 the combined social security tax rate and Medicare tax rate is 5.65% for the employee and 7.65% for the employer for wages paid in 2011. You can figure the employee social security tax by multiplying the wages by 4.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.
The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. When you have paid more than the maximum amount of wages subject to social security tax ($106,800 in 2011) in a calendar year, you may no longer use the combined tables.
If you use the combined withholding tables, use the following steps to find the amounts to report on your 
Form 941 or Form 944.
  1. Employee social security tax withheld. Multiply the wages by 4.2%.
  2. Employee Medicare tax withheld. Multiply the wages by 1.45%.
  3. Income tax withheld. Subtract the amounts from steps 1 and 2 from the total tax withheld.
You can figure the amounts to be shown on Form W-2, Wage and Tax Statement, in the same way.
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$ 0$555.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%
5560$5.25$3.25$3.25$3.25$3.25$3.25$3.25$3.25$3.25$3.25$3.25
60655.533.533.533.533.533.533.533.533.533.533.53
65706.813.813.813.813.813.813.813.813.813.813.81
70757.104.104.104.104.104.104.104.104.104.104.10
75808.384.384.384.384.384.384.384.384.384.384.38
80858.664.664.664.664.664.664.664.664.664.664.66
85909.944.944.944.944.944.944.944.944.944.944.94
909510.235.235.235.235.235.235.235.235.235.235.23
9510011.515.515.515.515.515.515.515.515.515.515.51
10010511.795.795.795.795.795.795.795.795.795.795.79
10511013.076.076.076.076.076.076.076.076.076.076.07
11011513.366.366.366.366.366.366.366.366.366.366.36
11512014.647.646.646.646.646.646.646.646.646.646.64
12012514.927.926.926.926.926.926.926.926.926.926.92
12513016.209.207.207.207.207.207.207.207.207.207.20
13013516.499.497.497.497.497.497.497.497.497.497.49
13514017.7710.777.777.777.777.777.777.777.777.777.77
14014518.0511.058.058.058.058.058.058.058.058.058.05
14515019.3312.338.338.338.338.338.338.338.338.338.33
15015519.6212.628.628.628.628.628.628.628.628.628.62
15516020.9013.908.908.908.908.908.908.908.908.908.90
16016521.1814.189.189.189.189.189.189.189.189.189.18
16517022.4615.469.469.469.469.469.469.469.469.469.46
17017522.7515.759.759.759.759.759.759.759.759.759.75
17518024.0317.0310.0310.0310.0310.0310.0310.0310.0310.0310.03
18018524.3117.3110.3110.3110.3110.3110.3110.3110.3110.3110.31
18519025.5918.5910.5910.5910.5910.5910.5910.5910.5910.5910.59
19019525.8818.8811.8810.8810.8810.8810.8810.8810.8810.8810.88
19520027.1620.1612.1611.1611.1611.1611.1611.1611.1611.1611.16
20021028.5820.5813.5811.5811.5811.5811.5811.5811.5811.5811.58
21022030.1522.1515.1512.1512.1512.1512.1512.1512.1512.1512.15
22023032.7123.7116.7112.7112.7112.7112.7112.7112.7112.7112.71
23024034.2825.2818.2813.2813.2813.2813.2813.2813.2813.2813.28
24025036.8426.8419.8413.8413.8413.8413.8413.8413.8413.8413.84
25026038.4128.4121.4114.4114.4114.4114.4114.4114.4114.4114.41
26027040.9729.9722.9715.9714.9714.9714.9714.9714.9714.9714.97
27028042.5431.5424.5417.5415.5415.5415.5415.5415.5415.5415.54
28029045.1034.1026.1019.1016.1016.1016.1016.1016.1016.1016.10
29030046.6735.6727.6720.6716.6716.6716.6716.6716.6716.6716.67
30031049.2338.2329.2322.2317.2317.2317.2317.2317.2317.2317.23
31032050.8039.8030.8023.8017.8017.8017.8017.8017.8017.8017.80
32033053.3642.3632.3625.3618.3618.3618.3618.3618.3618.3618.36
33034054.9343.9333.9326.9319.9318.9318.9318.9318.9318.9318.93
34035057.4946.4935.4928.4921.4919.4919.4919.4919.4919.4919.49
35036059.0648.0638.0630.0623.0620.0620.0620.0620.0620.0620.06
36037061.6250.6239.6231.6224.6220.6220.6220.6220.6220.6220.62
37038063.1952.1942.1933.1926.1921.1921.1921.1921.1921.1921.19
38039065.7554.7543.7534.7527.7521.7521.7521.7521.7521.7521.75
39040067.3256.3246.3236.3229.3222.3222.3222.3222.3222.3222.32
40041069.8858.8847.8837.8830.8823.8822.8822.8822.8822.8822.88
41042071.4560.4550.4539.4532.4525.4523.4523.4523.4523.4523.45
42043074.0163.0152.0142.0134.0127.0124.0124.0124.0124.0124.01
43044075.5864.5854.5843.5835.5828.5824.5824.5824.5824.5824.58
44045078.1467.1456.1446.1437.1430.1425.1425.1425.1425.1425.14
45046079.7168.7158.7147.7138.7131.7125.7125.7125.7125.7125.71
46047082.2771.2760.2750.2740.2733.2726.2726.2726.2726.2726.27
47048083.8472.8462.8451.8441.8434.8427.8426.8426.8426.8426.84
48049086.4075.4064.4054.4043.4036.4029.4027.4027.4027.4027.40
49050087.9776.9766.9755.9744.9737.9730.9727.9727.9727.9727.97
50051090.5379.5368.5358.5347.5339.5332.5328.5328.5328.5328.53
51052092.1081.1071.1060.1049.1041.1034.1029.1029.1029.1029.10
52053094.6683.6672.6662.6651.6642.6635.6629.6629.6629.6629.66
53054096.2385.2375.2364.2353.2344.2337.2330.2330.2330.2330.23
54055098.7987.7976.7966.7955.7945.7938.7931.7930.7930.7930.79
550560100.3689.3679.3668.3657.3647.3640.3633.3631.3631.3631.36
560570102.9291.9280.9270.9259.9248.9241.9234.9231.9231.9231.92
570580104.4993.4983.4972.4961.4951.4943.4936.4932.4932.4932.49
580590107.0596.0585.0575.0564.0553.0545.0538.0533.0533.0533.05
590600108.6297.6287.6276.6265.6255.6246.6239.6233.6233.6233.62
$600$610$111.18$100.18$89.18$79.18$68.18$57.18$48.18$41.18$34.18$34.18$34.18
610620112.75101.7591.7580.7569.7559.7549.7542.7535.7534.7534.75
620630115.31104.3193.3183.3172.3161.3151.3144.3137.3135.3135.31
630640116.88105.8895.8884.8873.8863.8852.8845.8838.8835.8835.88
640650119.44108.4497.4487.4476.4465.4454.4447.4440.4436.4436.44
650660121.01110.01100.0189.0178.0168.0157.0149.0142.0137.0137.01
660670123.57112.57101.5791.5780.5769.5758.5750.5743.5737.5737.57
670680125.14114.14104.1493.1482.1472.1461.1452.1445.1438.1438.14
680690127.70116.70105.7095.7084.7073.7062.7053.7046.7038.7038.70
690700129.27118.27108.2797.2786.2776.2765.2755.2748.2740.2739.27
700710131.83120.83109.8399.8388.8377.8366.8356.8349.8341.8339.83
710720134.40122.40112.40101.4090.4080.4069.4058.4051.4043.4040.40
720730137.96124.96113.96103.9692.9681.9670.9660.9652.9644.9640.96
730740140.53126.53116.53105.5394.5384.5373.5362.5354.5346.5341.53
740750144.09129.09118.09108.0997.0986.0975.0965.0956.0948.0942.09
750760146.66130.66120.66109.6698.6688.6677.6666.6657.6649.6642.66
760770150.22133.22122.22112.22101.2290.2279.2269.2259.2251.2244.22
770780152.79134.79124.79113.79102.7992.7981.7970.7960.7952.7945.79
780790156.35138.35126.35116.35105.3594.3583.3573.3562.3554.3547.35
790800158.92140.92128.92117.92106.9296.9285.9274.9264.9255.9248.92
800810162.48144.48130.48120.48109.4898.4887.4877.4866.4857.4850.48
810820165.05147.05133.05122.05111.05101.0590.0579.0569.0559.0552.05
820830168.61150.61134.61124.61113.61102.6191.6181.6170.6160.6153.61
830840171.18153.18137.18126.18115.18105.1894.1883.1873.1862.1855.18
840850174.74156.74138.74128.74117.74106.7495.7485.7474.7463.7456.74
850860177.31159.31142.31130.31119.31109.3198.3187.3177.3166.3158.31
860870180.87162.87144.87132.87121.87110.8799.8789.8778.8767.8759.87
870880183.44165.44148.44134.44123.44113.44102.4491.4481.4470.4461.44
880890187.00169.00151.00137.00126.00115.00104.0094.0083.0072.0063.00
890900189.57171.57154.57138.57127.57117.57106.5795.5785.5774.5764.57
900910193.13175.13157.13141.13130.13119.13108.1398.1387.1376.1366.13
910920195.70177.70160.70142.70131.70121.70110.7099.7089.7078.7067.70
920930199.26181.26163.26145.26134.26123.26112.26102.2691.2680.2670.26
930940201.83183.83166.83148.83135.83125.83114.83103.8393.8382.8371.83
940950205.39187.39169.39151.39138.39127.39116.39106.3995.3984.3974.39
950960207.96189.96172.96154.96139.96129.96118.96107.9697.9686.9675.96
960970211.52193.52175.52157.52142.52131.52120.52110.5299.5288.5278.52
970980214.09196.09179.09161.09144.09134.09123.09112.09102.0991.0980.09
980990217.65199.65181.65163.65146.65135.65124.65114.65103.6592.6582.65
9901,000220.22202.22185.22167.22149.22138.22127.22116.22106.2295.2284.22
1,0001,010223.78205.78187.78169.78151.78139.78128.78118.78107.7896.7886.78
1,0101,020226.35208.35191.35173.35155.35142.35131.35120.35110.3599.3588.35
1,0201,030229.91211.91193.91175.91157.91143.91132.91122.91111.91100.9190.91
1,0301,040232.48214.48197.48179.48161.48146.48135.48124.48114.48103.4892.48
1,0401,050236.04218.04200.04182.04164.04148.04137.04127.04116.04105.0495.04
1,0501,060238.61220.61203.61185.61167.61150.61139.61128.61118.61107.6196.61
1,0601,070242.17224.17206.17188.17170.17153.17141.17131.17120.17109.1799.17
1,0701,080244.74226.74209.74191.74173.74155.74143.74132.74122.74111.74100.74
1,0801,090248.30230.30212.30194.30176.30159.30145.30135.30124.30113.30103.30
1,0901,100250.87232.87215.87197.87179.87161.87147.87136.87126.87115.87104.87
1,1001,110254.43236.43218.43200.43182.43165.43149.43139.43128.43117.43107.43
1,1101,120257.00239.00222.00204.00186.00168.00152.00141.00131.00120.00109.00
1,1201,130260.56242.56224.56206.56188.56171.56153.56143.56132.56121.56111.56
1,1301,140263.13245.13228.13210.13192.13174.13156.13145.13135.13124.13113.13
1,1401,150266.69248.69230.69212.69194.69177.69159.69147.69136.69125.69115.69
1,1501,160269.26251.26234.26216.26198.26180.26162.26149.26139.26128.26117.26
1,1601,170272.82254.82236.82218.82200.82183.82165.82151.82140.82129.82119.82
1,1701,180275.39257.39240.39222.39204.39186.39168.39153.39143.39132.39121.39
1,1801,190278.95260.95242.95224.95206.95189.95171.95155.95144.95133.95123.95
1,1901,200281.52263.52246.52228.52210.52192.52174.52157.52147.52136.52125.52
1,2001,210285.08267.08249.08231.08213.08196.08178.08160.08149.08138.08128.08
1,2101,220287.65269.65252.65234.65216.65198.65180.65163.65151.65140.65129.65
1,2201,230291.21273.21255.21237.21219.21202.21184.21166.21153.21142.21132.21
1,2301,240293.78275.78258.78240.78222.78204.78186.78169.78155.78144.78133.78
1,2401,250297.34279.34261.34243.34225.34208.34190.34172.34157.34146.34136.34
 
$1,250 and overDo not use this table. See page 46 for instructions.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$1255.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%
125130$7.20$7.20$7.20$7.20$7.20$7.20$7.20$7.20$7.20$7.20$7.20
1301357.497.497.497.497.497.497.497.497.497.497.49
1351407.777.777.777.777.777.777.777.777.777.777.77
1401458.058.058.058.058.058.058.058.058.058.058.05
1451508.338.338.338.338.338.338.338.338.338.338.33
1501558.628.628.628.628.628.628.628.628.628.628.62
1551609.908.908.908.908.908.908.908.908.908.908.90
16016510.189.189.189.189.189.189.189.189.189.189.18
16517011.469.469.469.469.469.469.469.469.469.469.46
17017511.759.759.759.759.759.759.759.759.759.759.75
17518013.0310.0310.0310.0310.0310.0310.0310.0310.0310.0310.03
18018513.3110.3110.3110.3110.3110.3110.3110.3110.3110.3110.31
18519014.5910.5910.5910.5910.5910.5910.5910.5910.5910.5910.59
19019514.8810.8810.8810.8810.8810.8810.8810.8810.8810.8810.88
19520016.1611.1611.1611.1611.1611.1611.1611.1611.1611.1611.16
20021016.5811.5811.5811.5811.5811.5811.5811.5811.5811.5811.58
21022018.1512.1512.1512.1512.1512.1512.1512.1512.1512.1512.15
22023019.7112.7112.7112.7112.7112.7112.7112.7112.7112.7112.71
23024021.2814.2813.2813.2813.2813.2813.2813.2813.2813.2813.28
24025022.8415.8413.8413.8413.8413.8413.8413.8413.8413.8413.84
25026024.4117.4114.4114.4114.4114.4114.4114.4114.4114.4114.41
26027025.9718.9714.9714.9714.9714.9714.9714.9714.9714.9714.97
27028027.5420.5415.5415.5415.5415.5415.5415.5415.5415.5415.54
28029029.1022.1016.1016.1016.1016.1016.1016.1016.1016.1016.10
29030030.6723.6716.6716.6716.6716.6716.6716.6716.6716.6716.67
30031032.2325.2318.2317.2317.2317.2317.2317.2317.2317.2317.23
31032033.8026.8019.8017.8017.8017.8017.8017.8017.8017.8017.80
32033035.3628.3621.3618.3618.3618.3618.3618.3618.3618.3618.36
33034036.9329.9322.9318.9318.9318.9318.9318.9318.9318.9318.93
34035038.4931.4924.4919.4919.4919.4919.4919.4919.4919.4919.49
35036040.0633.0626.0620.0620.0620.0620.0620.0620.0620.0620.06
36037041.6234.6227.6220.6220.6220.6220.6220.6220.6220.6220.62
37038043.1936.1929.1922.1921.1921.1921.1921.1921.1921.1921.19
38039044.7537.7530.7523.7521.7521.7521.7521.7521.7521.7521.75
39040046.3239.3232.3225.3222.3222.3222.3222.3222.3222.3222.32
40041047.8840.8833.8826.8822.8822.8822.8822.8822.8822.8822.88
41042049.4542.4535.4528.4523.4523.4523.4523.4523.4523.4523.45
42043051.0144.0137.0130.0124.0124.0124.0124.0124.0124.0124.01
43044052.5845.5838.5831.5824.5824.5824.5824.5824.5824.5824.58
44045054.1447.1440.1433.1426.1425.1425.1425.1425.1425.1425.14
45046055.7148.7141.7134.7127.7125.7125.7125.7125.7125.7125.71
46047057.2750.2743.2736.2729.2726.2726.2726.2726.2726.2726.27
47048058.8451.8444.8437.8430.8426.8426.8426.8426.8426.8426.84
48049061.4053.4046.4039.4032.4027.4027.4027.4027.4027.4027.40
49050062.9754.9747.9740.9733.9727.9727.9727.9727.9727.9727.97
50051065.5356.5349.5342.5335.5328.5328.5328.5328.5328.5328.53
51052067.1058.1051.1044.1037.1030.1029.1029.1029.1029.1029.10
52053069.6659.6652.6645.6638.6631.6629.6629.6629.6629.6629.66
53054071.2361.2354.2347.2340.2333.2330.2330.2330.2330.2330.23
54055073.7962.7955.7948.7941.7934.7930.7930.7930.7930.7930.79
55056075.3664.3657.3650.3643.3636.3631.3631.3631.3631.3631.36
56057077.9266.9258.9251.9244.9237.9231.9231.9231.9231.9231.92
57058079.4968.4960.4953.4946.4939.4932.4932.4932.4932.4932.49
58059082.0571.0562.0555.0548.0541.0534.0533.0533.0533.0533.05
59060083.6272.6263.6256.6249.6242.6235.6233.6233.6233.6233.62
60061086.1875.1865.1858.1851.1844.1837.1834.1834.1834.1834.18
61062087.7576.7566.7559.7552.7545.7538.7534.7534.7534.7534.75
62063090.3179.3168.3161.3154.3147.3140.3135.3135.3135.3135.31
63064091.8880.8870.8862.8855.8848.8841.8835.8835.8835.8835.88
64065094.4483.4472.4464.4457.4450.4443.4436.4436.4436.4436.44
65066096.0185.0175.0166.0159.0152.0145.0138.0137.0137.0137.01
66067098.5787.5776.5767.5760.5753.5746.5739.5737.5737.5737.57
670680100.1489.1479.1469.1462.1455.1448.1441.1438.1438.1438.14
680690102.7091.7080.7070.7063.7056.7049.7042.7038.7038.7038.70
690700104.2793.2783.2772.2765.2758.2751.2744.2739.2739.2739.27
700710106.8395.8384.8374.8366.8359.8352.8345.8339.8339.8339.83
710720108.4097.4087.4076.4068.4061.4054.4047.4040.4040.4040.40
720730110.9699.9688.9678.9669.9662.9655.9648.9640.9640.9640.96
730740112.53101.5391.5380.5371.5364.5357.5350.5342.5341.5341.53
740750115.09104.0993.0983.0973.0966.0959.0952.0944.0942.0942.09
$750$760$116.66$105.66$95.66$84.66$74.66$67.66$60.66$53.66$45.66$42.66$42.66
760770119.22108.2297.2287.2276.2269.2262.2255.2247.2243.2243.22
770780120.79109.7999.7988.7977.7970.7963.7956.7948.7943.7943.79
780790123.35112.35101.3591.3580.3572.3565.3558.3550.3544.3544.35
790800124.92113.92103.9292.9281.9273.9266.9259.9251.9244.9244.92
800810127.48116.48105.4895.4884.4875.4868.4861.4853.4846.4845.48
810820129.05118.05108.0597.0586.0577.0570.0563.0555.0548.0546.05
820830131.61120.61109.6199.6188.6178.6171.6164.6156.6149.6146.61
830840133.18122.18112.18101.1890.1880.1873.1866.1858.1851.1847.18
840850135.74124.74113.74103.7492.7481.7474.7467.7459.7452.7447.74
850860137.31126.31116.31105.3194.3184.3176.3169.3161.3154.3148.31
860870139.87128.87117.87107.8796.8785.8777.8770.8762.8755.8748.87
870880141.44130.44120.44109.4498.4488.4479.4472.4464.4457.4450.44
880890144.00133.00122.00112.00101.0090.0081.0074.0066.0059.0052.00
890900145.57134.57124.57113.57102.5792.5782.5775.5767.5760.5753.57
900910148.13137.13126.13116.13105.1394.1384.1377.1369.1362.1355.13
910920149.70138.70128.70117.70106.7096.7085.7078.7070.7063.7056.70
920930152.26141.26130.26120.26109.2698.2688.2680.2672.2665.2658.26
930940153.83142.83132.83121.83110.83100.8389.8381.8373.8366.8359.83
940950156.39145.39134.39124.39113.39102.3992.3983.3975.3968.3961.39
950960157.96146.96136.96125.96114.96104.9693.9684.9676.9669.9662.96
960970160.52149.52138.52128.52117.52106.5296.5286.5278.5271.5264.52
970980162.09151.09141.09130.09119.09109.0998.0988.0980.0973.0966.09
980990164.65153.65142.65132.65121.65110.65100.6589.6581.6574.6567.65
9901,000166.22155.22145.22134.22123.22113.22102.2291.2283.2276.2269.22
1,0001,010168.78157.78146.78136.78125.78114.78104.7893.7884.7877.7870.78
1,0101,020170.35159.35149.35138.35127.35117.35106.3595.3586.3579.3572.35
1,0201,030172.91161.91150.91140.91129.91118.91108.9197.9187.9180.9173.91
1,0301,040174.48163.48153.48142.48131.48121.48110.4899.4889.4882.4875.48
1,0401,050177.04166.04155.04145.04134.04123.04113.04102.0491.0484.0477.04
1,0501,060178.61167.61157.61146.61135.61125.61114.61103.6193.6185.6178.61
1,0601,070181.17170.17159.17149.17138.17127.17117.17106.1795.1787.1780.17
1,0701,080182.74171.74161.74150.74139.74129.74118.74107.7497.7488.7481.74
1,0801,090185.30174.30163.30153.30142.30131.30121.30110.3099.3090.3083.30
1,0901,100186.87175.87165.87154.87143.87133.87122.87111.87101.8791.8784.87
1,1001,110189.43178.43167.43157.43146.43135.43125.43114.43103.4393.4386.43
1,1101,120191.00180.00170.00159.00148.00138.00127.00116.00106.0095.0088.00
1,1201,130193.56182.56171.56161.56150.56139.56129.56118.56107.5697.5689.56
1,1301,140195.13184.13174.13163.13152.13142.13131.13120.13110.1399.1391.13
1,1401,150197.69186.69175.69165.69154.69143.69133.69122.69111.69101.6992.69
1,1501,160199.26188.26178.26167.26156.26146.26135.26124.26114.26103.2694.26
1,1601,170201.82190.82179.82169.82158.82147.82137.82126.82115.82105.8295.82
1,1701,180203.39192.39182.39171.39160.39150.39139.39128.39118.39107.3997.39
1,1801,190205.95194.95183.95173.95162.95151.95141.95130.95119.95109.9598.95
1,1901,200207.52196.52186.52175.52164.52154.52143.52132.52122.52111.52100.52
1,2001,210210.08199.08188.08178.08167.08156.08146.08135.08124.08114.08103.08
1,2101,220211.65200.65190.65179.65168.65158.65147.65136.65126.65115.65104.65
1,2201,230214.21203.21192.21182.21171.21160.21150.21139.21128.21118.21107.21
1,2301,240215.78204.78194.78183.78172.78162.78151.78140.78130.78119.78108.78
1,2401,250218.34207.34196.34186.34175.34164.34154.34143.34132.34122.34111.34
1,2501,260219.91208.91198.91187.91176.91166.91155.91144.91134.91123.91112.91
1,2601,270222.47211.47200.47190.47179.47168.47158.47147.47136.47126.47115.47
1,2701,280224.04213.04203.04192.04181.04171.04160.04149.04139.04128.04117.04
1,2801,290226.60215.60204.60194.60183.60172.60162.60151.60140.60130.60119.60
1,2901,300228.17217.17207.17196.17185.17175.17164.17153.17143.17132.17121.17
1,3001,310230.73219.73208.73198.73187.73176.73166.73155.73144.73134.73123.73
1,3101,320232.30221.30211.30200.30189.30179.30168.30157.30147.30136.30125.30
1,3201,330234.86223.86212.86202.86191.86180.86170.86159.86148.86138.86127.86
1,3301,340236.43225.43215.43204.43193.43183.43172.43161.43151.43140.43129.43
1,3401,350238.99227.99216.99206.99195.99184.99174.99163.99152.99142.99131.99
1,3501,360240.56229.56219.56208.56197.56187.56176.56165.56155.56144.56133.56
1,3601,370243.12232.12221.12211.12200.12189.12179.12168.12157.12147.12136.12
1,3701,380244.69233.69223.69212.69201.69191.69180.69169.69159.69148.69137.69
1,3801,390247.25236.25225.25215.25204.25193.25183.25172.25161.25151.25140.25
 
$1,390 and overDo not use this table. See page 46 for instructions.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$1055.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%
105110$9.07$6.07$6.07$6.07$6.07$6.07$6.07$6.07$6.07$6.07$6.07
1101159.366.366.366.366.366.366.366.366.366.366.36
11512010.646.646.646.646.646.646.646.646.646.646.64
12012510.926.926.926.926.926.926.926.926.926.926.92
12513012.207.207.207.207.207.207.207.207.207.207.20
13013512.497.497.497.497.497.497.497.497.497.497.49
13514013.777.777.777.777.777.777.777.777.777.777.77
14014514.058.058.058.058.058.058.058.058.058.058.05
14515015.338.338.338.338.338.338.338.338.338.338.33
15015515.628.628.628.628.628.628.628.628.628.628.62
15516016.908.908.908.908.908.908.908.908.908.908.90
16016517.189.189.189.189.189.189.189.189.189.189.18
16517018.469.469.469.469.469.469.469.469.469.469.46
17017518.759.759.759.759.759.759.759.759.759.759.75
17518020.0310.0310.0310.0310.0310.0310.0310.0310.0310.0310.03
18018520.3110.3110.3110.3110.3110.3110.3110.3110.3110.3110.31
18519021.5910.5910.5910.5910.5910.5910.5910.5910.5910.5910.59
19019521.8810.8810.8810.8810.8810.8810.8810.8810.8810.8810.88
19520023.1611.1611.1611.1611.1611.1611.1611.1611.1611.1611.16
20020523.4411.4411.4411.4411.4411.4411.4411.4411.4411.4411.44
20521024.7211.7211.7211.7211.7211.7211.7211.7211.7211.7211.72
21021525.0112.0112.0112.0112.0112.0112.0112.0112.0112.0112.01
21522026.2912.2912.2912.2912.2912.2912.2912.2912.2912.2912.29
22022526.5712.5712.5712.5712.5712.5712.5712.5712.5712.5712.57
22523027.8512.8512.8512.8512.8512.8512.8512.8512.8512.8512.85
23023528.1414.1413.1413.1413.1413.1413.1413.1413.1413.1413.14
23524029.4214.4213.4213.4213.4213.4213.4213.4213.4213.4213.42
24024529.7015.7013.7013.7013.7013.7013.7013.7013.7013.7013.70
24525030.9815.9813.9813.9813.9813.9813.9813.9813.9813.9813.98
25026031.4117.4114.4114.4114.4114.4114.4114.4114.4114.4114.41
26027032.9718.9714.9714.9714.9714.9714.9714.9714.9714.9714.97
27028034.5420.5415.5415.5415.5415.5415.5415.5415.5415.5415.54
28029036.1022.1016.1016.1016.1016.1016.1016.1016.1016.1016.10
29030037.6723.6716.6716.6716.6716.6716.6716.6716.6716.6716.67
30031039.2325.2317.2317.2317.2317.2317.2317.2317.2317.2317.23
31032040.8026.8017.8017.8017.8017.8017.8017.8017.8017.8017.80
32033042.3628.3618.3618.3618.3618.3618.3618.3618.3618.3618.36
33034043.9329.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
34035045.4931.4919.4919.4919.4919.4919.4919.4919.4919.4919.49
35036047.0633.0620.0620.0620.0620.0620.0620.0620.0620.0620.06
36037048.6234.6220.6220.6220.6220.6220.6220.6220.6220.6220.62
37038050.1936.1922.1921.1921.1921.1921.1921.1921.1921.1921.19
38039051.7537.7523.7521.7521.7521.7521.7521.7521.7521.7521.75
39040053.3239.3225.3222.3222.3222.3222.3222.3222.3222.3222.32
40041054.8840.8826.8822.8822.8822.8822.8822.8822.8822.8822.88
41042057.4542.4528.4523.4523.4523.4523.4523.4523.4523.4523.45
42043059.0144.0130.0124.0124.0124.0124.0124.0124.0124.0124.01
43044061.5845.5831.5824.5824.5824.5824.5824.5824.5824.5824.58
44045063.1447.1433.1425.1425.1425.1425.1425.1425.1425.1425.14
45046065.7148.7134.7125.7125.7125.7125.7125.7125.7125.7125.71
46047067.2750.2736.2726.2726.2726.2726.2726.2726.2726.2726.27
47048069.8451.8437.8426.8426.8426.8426.8426.8426.8426.8426.84
48049071.4053.4039.4027.4027.4027.4027.4027.4027.4027.4027.40
49050073.9754.9740.9727.9727.9727.9727.9727.9727.9727.9727.97
50052076.8257.8242.8228.8228.8228.8228.8228.8228.8228.8228.82
52054080.9560.9545.9531.9529.9529.9529.9529.9529.9529.9529.95
54056085.0864.0849.0835.0831.0831.0831.0831.0831.0831.0831.08
56058089.2168.2152.2138.2132.2132.2132.2132.2132.2132.2132.21
58060093.3472.3455.3441.3433.3433.3433.3433.3433.3433.3433.34
60062097.4776.4758.4744.4734.4734.4734.4734.4734.4734.4734.47
620640101.6080.6061.6047.6035.6035.6035.6035.6035.6035.6035.60
640660105.7384.7364.7350.7336.7336.7336.7336.7336.7336.7336.73
660680109.8688.8667.8653.8639.8637.8637.8637.8637.8637.8637.86
680700113.9992.9970.9956.9942.9938.9938.9938.9938.9938.9938.99
700720118.1297.1275.1260.1246.1240.1240.1240.1240.1240.1240.12
720740122.25101.2579.2563.2549.2541.2541.2541.2541.2541.2541.25
740760126.38105.3883.3866.3852.3842.3842.3842.3842.3842.3842.38
760780130.51109.5187.5169.5155.5143.5143.5143.5143.5143.5143.51
780800134.64113.6491.6472.6458.6444.6444.6444.6444.6444.6444.64
$800$820$138.77$117.77$95.77$75.77$61.77$47.77$45.77$45.77$45.77$45.77$45.77
820840142.90121.9099.9078.9064.9050.9046.9046.9046.9046.9046.90
840860147.03126.03104.0383.0368.0354.0348.0348.0348.0348.0348.03
860880151.16130.16108.1687.1671.1657.1649.1649.1649.1649.1649.16
880900155.29134.29112.2991.2974.2960.2950.2950.2950.2950.2950.29
900920159.42138.42116.4295.4277.4263.4251.4251.4251.4251.4251.42
920940163.55142.55120.5599.5580.5566.5552.5552.5552.5552.5552.55
940960167.68146.68124.68103.6883.6869.6855.6853.6853.6853.6853.68
960980171.81150.81128.81107.8186.8172.8158.8154.8154.8154.8154.81
9801,000175.94154.94132.94111.9490.9475.9461.9455.9455.9455.9455.94
1,0001,020180.07159.07137.07116.0795.0779.0765.0757.0757.0757.0757.07
1,0201,040184.20163.20141.20120.2099.2082.2068.2058.2058.2058.2058.20
1,0401,060188.33167.33145.33124.33103.3385.3371.3359.3359.3359.3359.33
1,0601,080192.46171.46149.46128.46107.4688.4674.4660.4660.4660.4660.46
1,0801,100196.59175.59153.59132.59111.5991.5977.5962.5961.5961.5961.59
1,1001,120200.72179.72157.72136.72115.7294.7280.7265.7262.7262.7262.72
1,1201,140204.85183.85161.85140.85119.8597.8583.8568.8563.8563.8563.85
1,1401,160208.98187.98165.98144.98123.98101.9886.9871.9864.9864.9864.98
1,1601,180213.11192.11170.11149.11128.11106.1190.1175.1166.1166.1166.11
1,1801,200217.24196.24174.24153.24132.24110.2493.2478.2467.2467.2467.24
1,2001,220221.37200.37178.37157.37136.37114.3796.3781.3768.3768.3768.37
1,2201,240225.50204.50182.50161.50140.50118.5099.5084.5070.5069.5069.50
1,2401,260229.63208.63186.63165.63144.63122.63102.6387.6373.6370.6370.63
1,2601,280233.76212.76190.76169.76148.76126.76105.7690.7676.7671.7671.76
1,2801,300237.89216.89194.89173.89152.89130.89109.8993.8979.8972.8972.89
1,3001,320242.02221.02199.02178.02157.02135.02114.0297.0283.0274.0274.02
1,3201,340246.15225.15203.15182.15161.15139.15118.15100.1586.1575.1575.15
1,3401,360250.28229.28207.28186.28165.28143.28122.28103.2889.2876.2876.28
1,3601,380254.41233.41211.41190.41169.41147.41126.41106.4192.4178.4177.41
1,3801,400258.54237.54215.54194.54173.54151.54130.54109.5495.5481.5478.54
1,4001,420262.67241.67219.67198.67177.67155.67134.67113.6798.6784.6779.67
1,4201,440268.80245.80223.80202.80181.80159.80138.80117.80101.8087.8080.80
1,4401,460274.93249.93227.93206.93185.93163.93142.93121.93104.9390.9381.93
1,4601,480281.06254.06232.06211.06190.06168.06147.06126.06108.0694.0683.06
1,4801,500287.19258.19236.19215.19194.19172.19151.19130.19111.1997.1984.19
1,5001,520293.32262.32240.32219.32198.32176.32155.32134.32114.32100.3286.32
1,5201,540299.45266.45244.45223.45202.45180.45159.45138.45117.45103.4589.45
1,5401,560305.58270.58248.58227.58206.58184.58163.58142.58120.58106.5892.58
1,5601,580311.71276.71252.71231.71210.71188.71167.71146.71124.71109.7195.71
1,5801,600317.84282.84256.84235.84214.84192.84171.84150.84128.84112.8498.84
1,6001,620323.97288.97260.97239.97218.97196.97175.97154.97132.97115.97101.97
1,6201,640330.10295.10265.10244.10223.10201.10180.10159.10137.10119.10105.10
1,6401,660336.23301.23269.23248.23227.23205.23184.23163.23141.23122.23108.23
1,6601,680342.36307.36273.36252.36231.36209.36188.36167.36145.36125.36111.36
1,6801,700348.49313.49277.49256.49235.49213.49192.49171.49149.49128.49114.49
1,7001,720354.62319.62283.62260.62239.62217.62196.62175.62153.62132.62117.62
1,7201,740360.75325.75289.75264.75243.75221.75200.75179.75157.75136.75120.75
1,7401,760366.88331.88295.88268.88247.88225.88204.88183.88161.88140.88123.88
1,7601,780373.01338.01302.01273.01252.01230.01209.01188.01166.01145.01127.01
1,7801,800379.14344.14308.14277.14256.14234.14213.14192.14170.14149.14130.14
1,8001,820385.27350.27314.27281.27260.27238.27217.27196.27174.27153.27133.27
1,8201,840391.40356.40320.40285.40264.40242.40221.40200.40178.40157.40136.40
1,8401,860397.53362.53326.53291.53268.53246.53225.53204.53182.53161.53140.53
1,8601,880403.66368.66332.66297.66272.66250.66229.66208.66186.66165.66144.66
1,8801,900409.79374.79338.79303.79276.79254.79233.79212.79190.79169.79148.79
1,9001,920415.92380.92344.92309.92280.92258.92237.92216.92194.92173.92152.92
1,9201,940422.05387.05351.05316.05285.05263.05242.05221.05199.05178.05157.05
1,9401,960428.18393.18357.18322.18289.18267.18246.18225.18203.18182.18161.18
1,9601,980434.31399.31363.31328.31293.31271.31250.31229.31207.31186.31165.31
1,9802,000440.44405.44369.44334.44298.44275.44254.44233.44211.44190.44169.44
2,0002,020446.57411.57375.57340.57304.57279.57258.57237.57215.57194.57173.57
2,0202,040452.70417.70381.70346.70310.70283.70262.70241.70219.70198.70177.70
2,0402,060458.83423.83387.83352.83316.83287.83266.83245.83223.83202.83181.83
2,0602,080464.96429.96393.96358.96322.96291.96270.96249.96227.96206.96185.96
2,0802,100471.09436.09400.09365.09329.09296.09275.09254.09232.09211.09190.09
 
$2,100 and overDo not use this table. See page 46 for instructions.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$2505.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%
250260$14.41$14.41$14.41$14.41$14.41$14.41$14.41$14.41$14.41$14.41$14.41
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1,8801,900311.79290.79269.79247.79226.79205.79183.79165.79151.79137.79122.79
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1,9201,940320.05299.05278.05256.05235.05214.05192.05172.05158.05144.05129.05
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1,9601,980328.31307.31286.31264.31243.31222.31200.31179.31164.31150.31135.31
1,9802,000332.44311.44290.44268.44247.44226.44204.44183.44167.44153.44138.44
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2,0402,060344.83323.83302.83