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

If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 47-66.

Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.

If the wages are greater than the highest wage bracket in the applicable table, you will have to use one of the other methods for figuring income tax withholding described in this publication or in Publication 15 (Circular E). For wages that do not exceed $106,800 the combined social security tax rate and Medicare tax rate is 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 least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$55	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
55	60	$5.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25
60	65	5.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53
65	70	6.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81
70	75	7.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10
75	80	8.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38
80	85	8.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66
85	90	9.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94
90	95	10.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23
95	100	11.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51
100	105	11.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79
105	110	13.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07
110	115	13.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36
115	120	14.64	7.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64
120	125	14.92	7.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92
125	130	16.20	9.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20
130	135	16.49	9.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49
135	140	17.77	10.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77
140	145	18.05	11.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05
145	150	19.33	12.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33
150	155	19.62	12.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62
155	160	20.90	13.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90
160	165	21.18	14.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18
165	170	22.46	15.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46
170	175	22.75	15.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
175	180	24.03	17.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03
180	185	24.31	17.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31
185	190	25.59	18.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59
190	195	25.88	18.88	11.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88
195	200	27.16	20.16	12.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16
200	210	28.58	20.58	13.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58
210	220	30.15	22.15	15.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15
220	230	32.71	23.71	16.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71
230	240	34.28	25.28	18.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28
240	250	36.84	26.84	19.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84
250	260	38.41	28.41	21.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41
260	270	40.97	29.97	22.97	15.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	42.54	31.54	24.54	17.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	45.10	34.10	26.10	19.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	46.67	35.67	27.67	20.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	49.23	38.23	29.23	22.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	50.80	39.80	30.80	23.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	53.36	42.36	32.36	25.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	54.93	43.93	33.93	26.93	19.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	57.49	46.49	35.49	28.49	21.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	59.06	48.06	38.06	30.06	23.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	61.62	50.62	39.62	31.62	24.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	63.19	52.19	42.19	33.19	26.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	65.75	54.75	43.75	34.75	27.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	67.32	56.32	46.32	36.32	29.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	69.88	58.88	47.88	37.88	30.88	23.88	22.88	22.88	22.88	22.88	22.88
410	420	71.45	60.45	50.45	39.45	32.45	25.45	23.45	23.45	23.45	23.45	23.45
420	430	74.01	63.01	52.01	42.01	34.01	27.01	24.01	24.01	24.01	24.01	24.01
430	440	75.58	64.58	54.58	43.58	35.58	28.58	24.58	24.58	24.58	24.58	24.58
440	450	78.14	67.14	56.14	46.14	37.14	30.14	25.14	25.14	25.14	25.14	25.14
450	460	79.71	68.71	58.71	47.71	38.71	31.71	25.71	25.71	25.71	25.71	25.71
460	470	82.27	71.27	60.27	50.27	40.27	33.27	26.27	26.27	26.27	26.27	26.27
470	480	83.84	72.84	62.84	51.84	41.84	34.84	27.84	26.84	26.84	26.84	26.84
480	490	86.40	75.40	64.40	54.40	43.40	36.40	29.40	27.40	27.40	27.40	27.40
490	500	87.97	76.97	66.97	55.97	44.97	37.97	30.97	27.97	27.97	27.97	27.97
500	510	90.53	79.53	68.53	58.53	47.53	39.53	32.53	28.53	28.53	28.53	28.53
510	520	92.10	81.10	71.10	60.10	49.10	41.10	34.10	29.10	29.10	29.10	29.10
520	530	94.66	83.66	72.66	62.66	51.66	42.66	35.66	29.66	29.66	29.66	29.66
530	540	96.23	85.23	75.23	64.23	53.23	44.23	37.23	30.23	30.23	30.23	30.23
540	550	98.79	87.79	76.79	66.79	55.79	45.79	38.79	31.79	30.79	30.79	30.79
550	560	100.36	89.36	79.36	68.36	57.36	47.36	40.36	33.36	31.36	31.36	31.36
560	570	102.92	91.92	80.92	70.92	59.92	48.92	41.92	34.92	31.92	31.92	31.92
570	580	104.49	93.49	83.49	72.49	61.49	51.49	43.49	36.49	32.49	32.49	32.49
580	590	107.05	96.05	85.05	75.05	64.05	53.05	45.05	38.05	33.05	33.05	33.05
590	600	108.62	97.62	87.62	76.62	65.62	55.62	46.62	39.62	33.62	33.62	33.62
$600	$610	$111.18	$100.18	$89.18	$79.18	$68.18	$57.18	$48.18	$41.18	$34.18	$34.18	$34.18
610	620	112.75	101.75	91.75	80.75	69.75	59.75	49.75	42.75	35.75	34.75	34.75
620	630	115.31	104.31	93.31	83.31	72.31	61.31	51.31	44.31	37.31	35.31	35.31
630	640	116.88	105.88	95.88	84.88	73.88	63.88	52.88	45.88	38.88	35.88	35.88
640	650	119.44	108.44	97.44	87.44	76.44	65.44	54.44	47.44	40.44	36.44	36.44
650	660	121.01	110.01	100.01	89.01	78.01	68.01	57.01	49.01	42.01	37.01	37.01
660	670	123.57	112.57	101.57	91.57	80.57	69.57	58.57	50.57	43.57	37.57	37.57
670	680	125.14	114.14	104.14	93.14	82.14	72.14	61.14	52.14	45.14	38.14	38.14
680	690	127.70	116.70	105.70	95.70	84.70	73.70	62.70	53.70	46.70	38.70	38.70
690	700	129.27	118.27	108.27	97.27	86.27	76.27	65.27	55.27	48.27	40.27	39.27
700	710	131.83	120.83	109.83	99.83	88.83	77.83	66.83	56.83	49.83	41.83	39.83
710	720	134.40	122.40	112.40	101.40	90.40	80.40	69.40	58.40	51.40	43.40	40.40
720	730	137.96	124.96	113.96	103.96	92.96	81.96	70.96	60.96	52.96	44.96	40.96
730	740	140.53	126.53	116.53	105.53	94.53	84.53	73.53	62.53	54.53	46.53	41.53
740	750	144.09	129.09	118.09	108.09	97.09	86.09	75.09	65.09	56.09	48.09	42.09
750	760	146.66	130.66	120.66	109.66	98.66	88.66	77.66	66.66	57.66	49.66	42.66
760	770	150.22	133.22	122.22	112.22	101.22	90.22	79.22	69.22	59.22	51.22	44.22
770	780	152.79	134.79	124.79	113.79	102.79	92.79	81.79	70.79	60.79	52.79	45.79
780	790	156.35	138.35	126.35	116.35	105.35	94.35	83.35	73.35	62.35	54.35	47.35
790	800	158.92	140.92	128.92	117.92	106.92	96.92	85.92	74.92	64.92	55.92	48.92
800	810	162.48	144.48	130.48	120.48	109.48	98.48	87.48	77.48	66.48	57.48	50.48
810	820	165.05	147.05	133.05	122.05	111.05	101.05	90.05	79.05	69.05	59.05	52.05
820	830	168.61	150.61	134.61	124.61	113.61	102.61	91.61	81.61	70.61	60.61	53.61
830	840	171.18	153.18	137.18	126.18	115.18	105.18	94.18	83.18	73.18	62.18	55.18
840	850	174.74	156.74	138.74	128.74	117.74	106.74	95.74	85.74	74.74	63.74	56.74
850	860	177.31	159.31	142.31	130.31	119.31	109.31	98.31	87.31	77.31	66.31	58.31
860	870	180.87	162.87	144.87	132.87	121.87	110.87	99.87	89.87	78.87	67.87	59.87
870	880	183.44	165.44	148.44	134.44	123.44	113.44	102.44	91.44	81.44	70.44	61.44
880	890	187.00	169.00	151.00	137.00	126.00	115.00	104.00	94.00	83.00	72.00	63.00
890	900	189.57	171.57	154.57	138.57	127.57	117.57	106.57	95.57	85.57	74.57	64.57
900	910	193.13	175.13	157.13	141.13	130.13	119.13	108.13	98.13	87.13	76.13	66.13
910	920	195.70	177.70	160.70	142.70	131.70	121.70	110.70	99.70	89.70	78.70	67.70
920	930	199.26	181.26	163.26	145.26	134.26	123.26	112.26	102.26	91.26	80.26	70.26
930	940	201.83	183.83	166.83	148.83	135.83	125.83	114.83	103.83	93.83	82.83	71.83
940	950	205.39	187.39	169.39	151.39	138.39	127.39	116.39	106.39	95.39	84.39	74.39
950	960	207.96	189.96	172.96	154.96	139.96	129.96	118.96	107.96	97.96	86.96	75.96
960	970	211.52	193.52	175.52	157.52	142.52	131.52	120.52	110.52	99.52	88.52	78.52
970	980	214.09	196.09	179.09	161.09	144.09	134.09	123.09	112.09	102.09	91.09	80.09
980	990	217.65	199.65	181.65	163.65	146.65	135.65	124.65	114.65	103.65	92.65	82.65
990	1,000	220.22	202.22	185.22	167.22	149.22	138.22	127.22	116.22	106.22	95.22	84.22
1,000	1,010	223.78	205.78	187.78	169.78	151.78	139.78	128.78	118.78	107.78	96.78	86.78
1,010	1,020	226.35	208.35	191.35	173.35	155.35	142.35	131.35	120.35	110.35	99.35	88.35
1,020	1,030	229.91	211.91	193.91	175.91	157.91	143.91	132.91	122.91	111.91	100.91	90.91
1,030	1,040	232.48	214.48	197.48	179.48	161.48	146.48	135.48	124.48	114.48	103.48	92.48
1,040	1,050	236.04	218.04	200.04	182.04	164.04	148.04	137.04	127.04	116.04	105.04	95.04
1,050	1,060	238.61	220.61	203.61	185.61	167.61	150.61	139.61	128.61	118.61	107.61	96.61
1,060	1,070	242.17	224.17	206.17	188.17	170.17	153.17	141.17	131.17	120.17	109.17	99.17
1,070	1,080	244.74	226.74	209.74	191.74	173.74	155.74	143.74	132.74	122.74	111.74	100.74
1,080	1,090	248.30	230.30	212.30	194.30	176.30	159.30	145.30	135.30	124.30	113.30	103.30
1,090	1,100	250.87	232.87	215.87	197.87	179.87	161.87	147.87	136.87	126.87	115.87	104.87
1,100	1,110	254.43	236.43	218.43	200.43	182.43	165.43	149.43	139.43	128.43	117.43	107.43
1,110	1,120	257.00	239.00	222.00	204.00	186.00	168.00	152.00	141.00	131.00	120.00	109.00
1,120	1,130	260.56	242.56	224.56	206.56	188.56	171.56	153.56	143.56	132.56	121.56	111.56
1,130	1,140	263.13	245.13	228.13	210.13	192.13	174.13	156.13	145.13	135.13	124.13	113.13
1,140	1,150	266.69	248.69	230.69	212.69	194.69	177.69	159.69	147.69	136.69	125.69	115.69
1,150	1,160	269.26	251.26	234.26	216.26	198.26	180.26	162.26	149.26	139.26	128.26	117.26
1,160	1,170	272.82	254.82	236.82	218.82	200.82	183.82	165.82	151.82	140.82	129.82	119.82
1,170	1,180	275.39	257.39	240.39	222.39	204.39	186.39	168.39	153.39	143.39	132.39	121.39
1,180	1,190	278.95	260.95	242.95	224.95	206.95	189.95	171.95	155.95	144.95	133.95	123.95
1,190	1,200	281.52	263.52	246.52	228.52	210.52	192.52	174.52	157.52	147.52	136.52	125.52
1,200	1,210	285.08	267.08	249.08	231.08	213.08	196.08	178.08	160.08	149.08	138.08	128.08
1,210	1,220	287.65	269.65	252.65	234.65	216.65	198.65	180.65	163.65	151.65	140.65	129.65
1,220	1,230	291.21	273.21	255.21	237.21	219.21	202.21	184.21	166.21	153.21	142.21	132.21
1,230	1,240	293.78	275.78	258.78	240.78	222.78	204.78	186.78	169.78	155.78	144.78	133.78
1,240	1,250	297.34	279.34	261.34	243.34	225.34	208.34	190.34	172.34	157.34	146.34	136.34
$1,250 and over		Do not use this table. See page 46 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$125	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
125	130	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20
130	135	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49
135	140	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77
140	145	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05
145	150	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33
150	155	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62
155	160	9.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90
160	165	10.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18
165	170	11.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46
170	175	11.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
175	180	13.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03
180	185	13.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31
185	190	14.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59
190	195	14.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88
195	200	16.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16
200	210	16.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58
210	220	18.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15
220	230	19.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71
230	240	21.28	14.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28
240	250	22.84	15.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84
250	260	24.41	17.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41
260	270	25.97	18.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	27.54	20.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	29.10	22.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	30.67	23.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	32.23	25.23	18.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	33.80	26.80	19.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	35.36	28.36	21.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	36.93	29.93	22.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	38.49	31.49	24.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	40.06	33.06	26.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	41.62	34.62	27.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	43.19	36.19	29.19	22.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	44.75	37.75	30.75	23.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	46.32	39.32	32.32	25.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	47.88	40.88	33.88	26.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	49.45	42.45	35.45	28.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45
420	430	51.01	44.01	37.01	30.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01
430	440	52.58	45.58	38.58	31.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58
440	450	54.14	47.14	40.14	33.14	26.14	25.14	25.14	25.14	25.14	25.14	25.14
450	460	55.71	48.71	41.71	34.71	27.71	25.71	25.71	25.71	25.71	25.71	25.71
460	470	57.27	50.27	43.27	36.27	29.27	26.27	26.27	26.27	26.27	26.27	26.27
470	480	58.84	51.84	44.84	37.84	30.84	26.84	26.84	26.84	26.84	26.84	26.84
480	490	61.40	53.40	46.40	39.40	32.40	27.40	27.40	27.40	27.40	27.40	27.40
490	500	62.97	54.97	47.97	40.97	33.97	27.97	27.97	27.97	27.97	27.97	27.97
500	510	65.53	56.53	49.53	42.53	35.53	28.53	28.53	28.53	28.53	28.53	28.53
510	520	67.10	58.10	51.10	44.10	37.10	30.10	29.10	29.10	29.10	29.10	29.10
520	530	69.66	59.66	52.66	45.66	38.66	31.66	29.66	29.66	29.66	29.66	29.66
530	540	71.23	61.23	54.23	47.23	40.23	33.23	30.23	30.23	30.23	30.23	30.23
540	550	73.79	62.79	55.79	48.79	41.79	34.79	30.79	30.79	30.79	30.79	30.79
550	560	75.36	64.36	57.36	50.36	43.36	36.36	31.36	31.36	31.36	31.36	31.36
560	570	77.92	66.92	58.92	51.92	44.92	37.92	31.92	31.92	31.92	31.92	31.92
570	580	79.49	68.49	60.49	53.49	46.49	39.49	32.49	32.49	32.49	32.49	32.49
580	590	82.05	71.05	62.05	55.05	48.05	41.05	34.05	33.05	33.05	33.05	33.05
590	600	83.62	72.62	63.62	56.62	49.62	42.62	35.62	33.62	33.62	33.62	33.62
600	610	86.18	75.18	65.18	58.18	51.18	44.18	37.18	34.18	34.18	34.18	34.18
610	620	87.75	76.75	66.75	59.75	52.75	45.75	38.75	34.75	34.75	34.75	34.75
620	630	90.31	79.31	68.31	61.31	54.31	47.31	40.31	35.31	35.31	35.31	35.31
630	640	91.88	80.88	70.88	62.88	55.88	48.88	41.88	35.88	35.88	35.88	35.88
640	650	94.44	83.44	72.44	64.44	57.44	50.44	43.44	36.44	36.44	36.44	36.44
650	660	96.01	85.01	75.01	66.01	59.01	52.01	45.01	38.01	37.01	37.01	37.01
660	670	98.57	87.57	76.57	67.57	60.57	53.57	46.57	39.57	37.57	37.57	37.57
670	680	100.14	89.14	79.14	69.14	62.14	55.14	48.14	41.14	38.14	38.14	38.14
680	690	102.70	91.70	80.70	70.70	63.70	56.70	49.70	42.70	38.70	38.70	38.70
690	700	104.27	93.27	83.27	72.27	65.27	58.27	51.27	44.27	39.27	39.27	39.27
700	710	106.83	95.83	84.83	74.83	66.83	59.83	52.83	45.83	39.83	39.83	39.83
710	720	108.40	97.40	87.40	76.40	68.40	61.40	54.40	47.40	40.40	40.40	40.40
720	730	110.96	99.96	88.96	78.96	69.96	62.96	55.96	48.96	40.96	40.96	40.96
730	740	112.53	101.53	91.53	80.53	71.53	64.53	57.53	50.53	42.53	41.53	41.53
740	750	115.09	104.09	93.09	83.09	73.09	66.09	59.09	52.09	44.09	42.09	42.09
$750	$760	$116.66	$105.66	$95.66	$84.66	$74.66	$67.66	$60.66	$53.66	$45.66	$42.66	$42.66
760	770	119.22	108.22	97.22	87.22	76.22	69.22	62.22	55.22	47.22	43.22	43.22
770	780	120.79	109.79	99.79	88.79	77.79	70.79	63.79	56.79	48.79	43.79	43.79
780	790	123.35	112.35	101.35	91.35	80.35	72.35	65.35	58.35	50.35	44.35	44.35
790	800	124.92	113.92	103.92	92.92	81.92	73.92	66.92	59.92	51.92	44.92	44.92
800	810	127.48	116.48	105.48	95.48	84.48	75.48	68.48	61.48	53.48	46.48	45.48
810	820	129.05	118.05	108.05	97.05	86.05	77.05	70.05	63.05	55.05	48.05	46.05
820	830	131.61	120.61	109.61	99.61	88.61	78.61	71.61	64.61	56.61	49.61	46.61
830	840	133.18	122.18	112.18	101.18	90.18	80.18	73.18	66.18	58.18	51.18	47.18
840	850	135.74	124.74	113.74	103.74	92.74	81.74	74.74	67.74	59.74	52.74	47.74
850	860	137.31	126.31	116.31	105.31	94.31	84.31	76.31	69.31	61.31	54.31	48.31
860	870	139.87	128.87	117.87	107.87	96.87	85.87	77.87	70.87	62.87	55.87	48.87
870	880	141.44	130.44	120.44	109.44	98.44	88.44	79.44	72.44	64.44	57.44	50.44
880	890	144.00	133.00	122.00	112.00	101.00	90.00	81.00	74.00	66.00	59.00	52.00
890	900	145.57	134.57	124.57	113.57	102.57	92.57	82.57	75.57	67.57	60.57	53.57
900	910	148.13	137.13	126.13	116.13	105.13	94.13	84.13	77.13	69.13	62.13	55.13
910	920	149.70	138.70	128.70	117.70	106.70	96.70	85.70	78.70	70.70	63.70	56.70
920	930	152.26	141.26	130.26	120.26	109.26	98.26	88.26	80.26	72.26	65.26	58.26
930	940	153.83	142.83	132.83	121.83	110.83	100.83	89.83	81.83	73.83	66.83	59.83
940	950	156.39	145.39	134.39	124.39	113.39	102.39	92.39	83.39	75.39	68.39	61.39
950	960	157.96	146.96	136.96	125.96	114.96	104.96	93.96	84.96	76.96	69.96	62.96
960	970	160.52	149.52	138.52	128.52	117.52	106.52	96.52	86.52	78.52	71.52	64.52
970	980	162.09	151.09	141.09	130.09	119.09	109.09	98.09	88.09	80.09	73.09	66.09
980	990	164.65	153.65	142.65	132.65	121.65	110.65	100.65	89.65	81.65	74.65	67.65
990	1,000	166.22	155.22	145.22	134.22	123.22	113.22	102.22	91.22	83.22	76.22	69.22
1,000	1,010	168.78	157.78	146.78	136.78	125.78	114.78	104.78	93.78	84.78	77.78	70.78
1,010	1,020	170.35	159.35	149.35	138.35	127.35	117.35	106.35	95.35	86.35	79.35	72.35
1,020	1,030	172.91	161.91	150.91	140.91	129.91	118.91	108.91	97.91	87.91	80.91	73.91
1,030	1,040	174.48	163.48	153.48	142.48	131.48	121.48	110.48	99.48	89.48	82.48	75.48
1,040	1,050	177.04	166.04	155.04	145.04	134.04	123.04	113.04	102.04	91.04	84.04	77.04
1,050	1,060	178.61	167.61	157.61	146.61	135.61	125.61	114.61	103.61	93.61	85.61	78.61
1,060	1,070	181.17	170.17	159.17	149.17	138.17	127.17	117.17	106.17	95.17	87.17	80.17
1,070	1,080	182.74	171.74	161.74	150.74	139.74	129.74	118.74	107.74	97.74	88.74	81.74
1,080	1,090	185.30	174.30	163.30	153.30	142.30	131.30	121.30	110.30	99.30	90.30	83.30
1,090	1,100	186.87	175.87	165.87	154.87	143.87	133.87	122.87	111.87	101.87	91.87	84.87
1,100	1,110	189.43	178.43	167.43	157.43	146.43	135.43	125.43	114.43	103.43	93.43	86.43
1,110	1,120	191.00	180.00	170.00	159.00	148.00	138.00	127.00	116.00	106.00	95.00	88.00
1,120	1,130	193.56	182.56	171.56	161.56	150.56	139.56	129.56	118.56	107.56	97.56	89.56
1,130	1,140	195.13	184.13	174.13	163.13	152.13	142.13	131.13	120.13	110.13	99.13	91.13
1,140	1,150	197.69	186.69	175.69	165.69	154.69	143.69	133.69	122.69	111.69	101.69	92.69
1,150	1,160	199.26	188.26	178.26	167.26	156.26	146.26	135.26	124.26	114.26	103.26	94.26
1,160	1,170	201.82	190.82	179.82	169.82	158.82	147.82	137.82	126.82	115.82	105.82	95.82
1,170	1,180	203.39	192.39	182.39	171.39	160.39	150.39	139.39	128.39	118.39	107.39	97.39
1,180	1,190	205.95	194.95	183.95	173.95	162.95	151.95	141.95	130.95	119.95	109.95	98.95
1,190	1,200	207.52	196.52	186.52	175.52	164.52	154.52	143.52	132.52	122.52	111.52	100.52
1,200	1,210	210.08	199.08	188.08	178.08	167.08	156.08	146.08	135.08	124.08	114.08	103.08
1,210	1,220	211.65	200.65	190.65	179.65	168.65	158.65	147.65	136.65	126.65	115.65	104.65
1,220	1,230	214.21	203.21	192.21	182.21	171.21	160.21	150.21	139.21	128.21	118.21	107.21
1,230	1,240	215.78	204.78	194.78	183.78	172.78	162.78	151.78	140.78	130.78	119.78	108.78
1,240	1,250	218.34	207.34	196.34	186.34	175.34	164.34	154.34	143.34	132.34	122.34	111.34
1,250	1,260	219.91	208.91	198.91	187.91	176.91	166.91	155.91	144.91	134.91	123.91	112.91
1,260	1,270	222.47	211.47	200.47	190.47	179.47	168.47	158.47	147.47	136.47	126.47	115.47
1,270	1,280	224.04	213.04	203.04	192.04	181.04	171.04	160.04	149.04	139.04	128.04	117.04
1,280	1,290	226.60	215.60	204.60	194.60	183.60	172.60	162.60	151.60	140.60	130.60	119.60
1,290	1,300	228.17	217.17	207.17	196.17	185.17	175.17	164.17	153.17	143.17	132.17	121.17
1,300	1,310	230.73	219.73	208.73	198.73	187.73	176.73	166.73	155.73	144.73	134.73	123.73
1,310	1,320	232.30	221.30	211.30	200.30	189.30	179.30	168.30	157.30	147.30	136.30	125.30
1,320	1,330	234.86	223.86	212.86	202.86	191.86	180.86	170.86	159.86	148.86	138.86	127.86
1,330	1,340	236.43	225.43	215.43	204.43	193.43	183.43	172.43	161.43	151.43	140.43	129.43
1,340	1,350	238.99	227.99	216.99	206.99	195.99	184.99	174.99	163.99	152.99	142.99	131.99
1,350	1,360	240.56	229.56	219.56	208.56	197.56	187.56	176.56	165.56	155.56	144.56	133.56
1,360	1,370	243.12	232.12	221.12	211.12	200.12	189.12	179.12	168.12	157.12	147.12	136.12
1,370	1,380	244.69	233.69	223.69	212.69	201.69	191.69	180.69	169.69	159.69	148.69	137.69
1,380	1,390	247.25	236.25	225.25	215.25	204.25	193.25	183.25	172.25	161.25	151.25	140.25
$1,390 and over		Do not use this table. See page 46 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$105	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
105	110	$9.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07
110	115	9.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36
115	120	10.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64
120	125	10.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92
125	130	12.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20
130	135	12.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49
135	140	13.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77
140	145	14.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05
145	150	15.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33
150	155	15.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62
155	160	16.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90
160	165	17.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18
165	170	18.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46
170	175	18.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
175	180	20.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03
180	185	20.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31
185	190	21.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59
190	195	21.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88
195	200	23.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16
200	205	23.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44
205	210	24.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72
210	215	25.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01
215	220	26.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29
220	225	26.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57
225	230	27.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85
230	235	28.14	14.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14
235	240	29.42	14.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42
240	245	29.70	15.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70
245	250	30.98	15.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98
250	260	31.41	17.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41
260	270	32.97	18.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	34.54	20.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	36.10	22.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	37.67	23.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	39.23	25.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	40.80	26.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	42.36	28.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	43.93	29.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	45.49	31.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	47.06	33.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	48.62	34.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	50.19	36.19	22.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	51.75	37.75	23.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	53.32	39.32	25.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	54.88	40.88	26.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	57.45	42.45	28.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45
420	430	59.01	44.01	30.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01
430	440	61.58	45.58	31.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58
440	450	63.14	47.14	33.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14
450	460	65.71	48.71	34.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71
460	470	67.27	50.27	36.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27
470	480	69.84	51.84	37.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84
480	490	71.40	53.40	39.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40
490	500	73.97	54.97	40.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97
500	520	76.82	57.82	42.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82
520	540	80.95	60.95	45.95	31.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95
540	560	85.08	64.08	49.08	35.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08
560	580	89.21	68.21	52.21	38.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21
580	600	93.34	72.34	55.34	41.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34
600	620	97.47	76.47	58.47	44.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47
620	640	101.60	80.60	61.60	47.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60
640	660	105.73	84.73	64.73	50.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73
660	680	109.86	88.86	67.86	53.86	39.86	37.86	37.86	37.86	37.86	37.86	37.86
680	700	113.99	92.99	70.99	56.99	42.99	38.99	38.99	38.99	38.99	38.99	38.99
700	720	118.12	97.12	75.12	60.12	46.12	40.12	40.12	40.12	40.12	40.12	40.12
720	740	122.25	101.25	79.25	63.25	49.25	41.25	41.25	41.25	41.25	41.25	41.25
740	760	126.38	105.38	83.38	66.38	52.38	42.38	42.38	42.38	42.38	42.38	42.38
760	780	130.51	109.51	87.51	69.51	55.51	43.51	43.51	43.51	43.51	43.51	43.51
780	800	134.64	113.64	91.64	72.64	58.64	44.64	44.64	44.64	44.64	44.64	44.64
$800	$820	$138.77	$117.77	$95.77	$75.77	$61.77	$47.77	$45.77	$45.77	$45.77	$45.77	$45.77
820	840	142.90	121.90	99.90	78.90	64.90	50.90	46.90	46.90	46.90	46.90	46.90
840	860	147.03	126.03	104.03	83.03	68.03	54.03	48.03	48.03	48.03	48.03	48.03
860	880	151.16	130.16	108.16	87.16	71.16	57.16	49.16	49.16	49.16	49.16	49.16
880	900	155.29	134.29	112.29	91.29	74.29	60.29	50.29	50.29	50.29	50.29	50.29
900	920	159.42	138.42	116.42	95.42	77.42	63.42	51.42	51.42	51.42	51.42	51.42
920	940	163.55	142.55	120.55	99.55	80.55	66.55	52.55	52.55	52.55	52.55	52.55
940	960	167.68	146.68	124.68	103.68	83.68	69.68	55.68	53.68	53.68	53.68	53.68
960	980	171.81	150.81	128.81	107.81	86.81	72.81	58.81	54.81	54.81	54.81	54.81
980	1,000	175.94	154.94	132.94	111.94	90.94	75.94	61.94	55.94	55.94	55.94	55.94
1,000	1,020	180.07	159.07	137.07	116.07	95.07	79.07	65.07	57.07	57.07	57.07	57.07
1,020	1,040	184.20	163.20	141.20	120.20	99.20	82.20	68.20	58.20	58.20	58.20	58.20
1,040	1,060	188.33	167.33	145.33	124.33	103.33	85.33	71.33	59.33	59.33	59.33	59.33
1,060	1,080	192.46	171.46	149.46	128.46	107.46	88.46	74.46	60.46	60.46	60.46	60.46
1,080	1,100	196.59	175.59	153.59	132.59	111.59	91.59	77.59	62.59	61.59	61.59	61.59
1,100	1,120	200.72	179.72	157.72	136.72	115.72	94.72	80.72	65.72	62.72	62.72	62.72
1,120	1,140	204.85	183.85	161.85	140.85	119.85	97.85	83.85	68.85	63.85	63.85	63.85
1,140	1,160	208.98	187.98	165.98	144.98	123.98	101.98	86.98	71.98	64.98	64.98	64.98
1,160	1,180	213.11	192.11	170.11	149.11	128.11	106.11	90.11	75.11	66.11	66.11	66.11
1,180	1,200	217.24	196.24	174.24	153.24	132.24	110.24	93.24	78.24	67.24	67.24	67.24
1,200	1,220	221.37	200.37	178.37	157.37	136.37	114.37	96.37	81.37	68.37	68.37	68.37
1,220	1,240	225.50	204.50	182.50	161.50	140.50	118.50	99.50	84.50	70.50	69.50	69.50
1,240	1,260	229.63	208.63	186.63	165.63	144.63	122.63	102.63	87.63	73.63	70.63	70.63
1,260	1,280	233.76	212.76	190.76	169.76	148.76	126.76	105.76	90.76	76.76	71.76	71.76
1,280	1,300	237.89	216.89	194.89	173.89	152.89	130.89	109.89	93.89	79.89	72.89	72.89
1,300	1,320	242.02	221.02	199.02	178.02	157.02	135.02	114.02	97.02	83.02	74.02	74.02
1,320	1,340	246.15	225.15	203.15	182.15	161.15	139.15	118.15	100.15	86.15	75.15	75.15
1,340	1,360	250.28	229.28	207.28	186.28	165.28	143.28	122.28	103.28	89.28	76.28	76.28
1,360	1,380	254.41	233.41	211.41	190.41	169.41	147.41	126.41	106.41	92.41	78.41	77.41
1,380	1,400	258.54	237.54	215.54	194.54	173.54	151.54	130.54	109.54	95.54	81.54	78.54
1,400	1,420	262.67	241.67	219.67	198.67	177.67	155.67	134.67	113.67	98.67	84.67	79.67
1,420	1,440	268.80	245.80	223.80	202.80	181.80	159.80	138.80	117.80	101.80	87.80	80.80
1,440	1,460	274.93	249.93	227.93	206.93	185.93	163.93	142.93	121.93	104.93	90.93	81.93
1,460	1,480	281.06	254.06	232.06	211.06	190.06	168.06	147.06	126.06	108.06	94.06	83.06
1,480	1,500	287.19	258.19	236.19	215.19	194.19	172.19	151.19	130.19	111.19	97.19	84.19
1,500	1,520	293.32	262.32	240.32	219.32	198.32	176.32	155.32	134.32	114.32	100.32	86.32
1,520	1,540	299.45	266.45	244.45	223.45	202.45	180.45	159.45	138.45	117.45	103.45	89.45
1,540	1,560	305.58	270.58	248.58	227.58	206.58	184.58	163.58	142.58	120.58	106.58	92.58
1,560	1,580	311.71	276.71	252.71	231.71	210.71	188.71	167.71	146.71	124.71	109.71	95.71
1,580	1,600	317.84	282.84	256.84	235.84	214.84	192.84	171.84	150.84	128.84	112.84	98.84
1,600	1,620	323.97	288.97	260.97	239.97	218.97	196.97	175.97	154.97	132.97	115.97	101.97
1,620	1,640	330.10	295.10	265.10	244.10	223.10	201.10	180.10	159.10	137.10	119.10	105.10
1,640	1,660	336.23	301.23	269.23	248.23	227.23	205.23	184.23	163.23	141.23	122.23	108.23
1,660	1,680	342.36	307.36	273.36	252.36	231.36	209.36	188.36	167.36	145.36	125.36	111.36
1,680	1,700	348.49	313.49	277.49	256.49	235.49	213.49	192.49	171.49	149.49	128.49	114.49
1,700	1,720	354.62	319.62	283.62	260.62	239.62	217.62	196.62	175.62	153.62	132.62	117.62
1,720	1,740	360.75	325.75	289.75	264.75	243.75	221.75	200.75	179.75	157.75	136.75	120.75
1,740	1,760	366.88	331.88	295.88	268.88	247.88	225.88	204.88	183.88	161.88	140.88	123.88
1,760	1,780	373.01	338.01	302.01	273.01	252.01	230.01	209.01	188.01	166.01	145.01	127.01
1,780	1,800	379.14	344.14	308.14	277.14	256.14	234.14	213.14	192.14	170.14	149.14	130.14
1,800	1,820	385.27	350.27	314.27	281.27	260.27	238.27	217.27	196.27	174.27	153.27	133.27
1,820	1,840	391.40	356.40	320.40	285.40	264.40	242.40	221.40	200.40	178.40	157.40	136.40
1,840	1,860	397.53	362.53	326.53	291.53	268.53	246.53	225.53	204.53	182.53	161.53	140.53
1,860	1,880	403.66	368.66	332.66	297.66	272.66	250.66	229.66	208.66	186.66	165.66	144.66
1,880	1,900	409.79	374.79	338.79	303.79	276.79	254.79	233.79	212.79	190.79	169.79	148.79
1,900	1,920	415.92	380.92	344.92	309.92	280.92	258.92	237.92	216.92	194.92	173.92	152.92
1,920	1,940	422.05	387.05	351.05	316.05	285.05	263.05	242.05	221.05	199.05	178.05	157.05
1,940	1,960	428.18	393.18	357.18	322.18	289.18	267.18	246.18	225.18	203.18	182.18	161.18
1,960	1,980	434.31	399.31	363.31	328.31	293.31	271.31	250.31	229.31	207.31	186.31	165.31
1,980	2,000	440.44	405.44	369.44	334.44	298.44	275.44	254.44	233.44	211.44	190.44	169.44
2,000	2,020	446.57	411.57	375.57	340.57	304.57	279.57	258.57	237.57	215.57	194.57	173.57
2,020	2,040	452.70	417.70	381.70	346.70	310.70	283.70	262.70	241.70	219.70	198.70	177.70
2,040	2,060	458.83	423.83	387.83	352.83	316.83	287.83	266.83	245.83	223.83	202.83	181.83
2,060	2,080	464.96	429.96	393.96	358.96	322.96	291.96	270.96	249.96	227.96	206.96	185.96
2,080	2,100	471.09	436.09	400.09	365.09	329.09	296.09	275.09	254.09	232.09	211.09	190.09
$2,100 and over		Do not use this table. See page 46 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$250	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
250	260	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41
260	270	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	18.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	20.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	21.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	23.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	25.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	26.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	28.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	29.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	31.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	32.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	34.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45
420	430	36.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01
430	440	37.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58
440	450	39.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14
450	460	40.71	26.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71
460	470	42.27	28.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27
470	480	43.84	29.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84
480	490	45.40	31.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40
490	500	46.97	32.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97
500	520	49.82	34.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82
520	540	52.95	37.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95
540	560	56.08	41.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08
560	580	59.21	44.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21
580	600	62.34	47.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34
600	620	65.47	50.47	36.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47
620	640	68.60	53.60	39.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60
640	660	71.73	56.73	42.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73
660	680	74.86	59.86	45.86	37.86	37.86	37.86	37.86	37.86	37.86	37.86	37.86
680	700	77.99	62.99	48.99	38.99	38.99	38.99	38.99	38.99	38.99	38.99	38.99
700	720	81.12	66.12	52.12	40.12	40.12	40.12	40.12	40.12	40.12	40.12	40.12
720	740	84.25	69.25	55.25	41.25	41.25	41.25	41.25	41.25	41.25	41.25	41.25
740	760	87.38	72.38	58.38	44.38	42.38	42.38	42.38	42.38	42.38	42.38	42.38
760	780	90.51	75.51	61.51	47.51	43.51	43.51	43.51	43.51	43.51	43.51	43.51
780	800	93.64	78.64	64.64	50.64	44.64	44.64	44.64	44.64	44.64	44.64	44.64
800	820	96.77	81.77	67.77	53.77	45.77	45.77	45.77	45.77	45.77	45.77	45.77
820	840	99.90	84.90	70.90	56.90	46.90	46.90	46.90	46.90	46.90	46.90	46.90
840	860	103.03	88.03	74.03	60.03	48.03	48.03	48.03	48.03	48.03	48.03	48.03
860	880	106.16	91.16	77.16	63.16	49.16	49.16	49.16	49.16	49.16	49.16	49.16
880	900	109.29	94.29	80.29	66.29	52.29	50.29	50.29	50.29	50.29	50.29	50.29
900	920	112.42	97.42	83.42	69.42	55.42	51.42	51.42	51.42	51.42	51.42	51.42
920	940	115.55	100.55	86.55	72.55	58.55	52.55	52.55	52.55	52.55	52.55	52.55
940	960	118.68	103.68	89.68	75.68	61.68	53.68	53.68	53.68	53.68	53.68	53.68
960	980	121.81	106.81	92.81	78.81	64.81	54.81	54.81	54.81	54.81	54.81	54.81
980	1,000	125.94	109.94	95.94	81.94	67.94	55.94	55.94	55.94	55.94	55.94	55.94
1,000	1,020	130.07	113.07	99.07	85.07	71.07	57.07	57.07	57.07	57.07	57.07	57.07
1,020	1,040	134.20	116.20	102.20	88.20	74.20	59.20	58.20	58.20	58.20	58.20	58.20
1,040	1,060	138.33	119.33	105.33	91.33	77.33	62.33	59.33	59.33	59.33	59.33	59.33
1,060	1,080	142.46	122.46	108.46	94.46	80.46	65.46	60.46	60.46	60.46	60.46	60.46
1,080	1,100	146.59	125.59	111.59	97.59	83.59	68.59	61.59	61.59	61.59	61.59	61.59
1,100	1,120	150.72	129.72	114.72	100.72	86.72	71.72	62.72	62.72	62.72	62.72	62.72
1,120	1,140	154.85	133.85	117.85	103.85	89.85	74.85	63.85	63.85	63.85	63.85	63.85
1,140	1,160	158.98	137.98	120.98	106.98	92.98	77.98	64.98	64.98	64.98	64.98	64.98
1,160	1,180	163.11	142.11	124.11	110.11	96.11	81.11	67.11	66.11	66.11	66.11	66.11
1,180	1,200	167.24	146.24	127.24	113.24	99.24	84.24	70.24	67.24	67.24	67.24	67.24
1,200	1,220	171.37	150.37	130.37	116.37	102.37	87.37	73.37	68.37	68.37	68.37	68.37
1,220	1,240	175.50	154.50	133.50	119.50	105.50	90.50	76.50	69.50	69.50	69.50	69.50
1,240	1,260	179.63	158.63	137.63	122.63	108.63	93.63	79.63	70.63	70.63	70.63	70.63
1,260	1,280	183.76	162.76	141.76	125.76	111.76	96.76	82.76	71.76	71.76	71.76	71.76
1,280	1,300	187.89	166.89	145.89	128.89	114.89	99.89	85.89	72.89	72.89	72.89	72.89
1,300	1,320	192.02	171.02	150.02	132.02	118.02	103.02	89.02	75.02	74.02	74.02	74.02
1,320	1,340	196.15	175.15	154.15	135.15	121.15	106.15	92.15	78.15	75.15	75.15	75.15
1,340	1,360	200.28	179.28	158.28	138.28	124.28	109.28	95.28	81.28	76.28	76.28	76.28
1,360	1,380	204.41	183.41	162.41	141.41	127.41	112.41	98.41	84.41	77.41	77.41	77.41
1,380	1,400	208.54	187.54	166.54	144.54	130.54	115.54	101.54	87.54	78.54	78.54	78.54
$1,400	$1,420	$212.67	$191.67	$170.67	$148.67	$133.67	$118.67	$104.67	$90.67	$79.67	$79.67	$79.67
1,420	1,440	216.80	195.80	174.80	152.80	136.80	121.80	107.80	93.80	80.80	80.80	80.80
1,440	1,460	220.93	199.93	178.93	156.93	139.93	124.93	110.93	96.93	82.93	81.93	81.93
1,460	1,480	225.06	204.06	183.06	161.06	143.06	128.06	114.06	100.06	86.06	83.06	83.06
1,480	1,500	229.19	208.19	187.19	165.19	146.19	131.19	117.19	103.19	89.19	84.19	84.19
1,500	1,520	233.32	212.32	191.32	169.32	149.32	134.32	120.32	106.32	92.32	85.32	85.32
1,520	1,540	237.45	216.45	195.45	173.45	152.45	137.45	123.45	109.45	95.45	86.45	86.45
1,540	1,560	241.58	220.58	199.58	177.58	156.58	140.58	126.58	112.58	98.58	87.58	87.58
1,560	1,580	245.71	224.71	203.71	181.71	160.71	143.71	129.71	115.71	101.71	88.71	88.71
1,580	1,600	249.84	228.84	207.84	185.84	164.84	146.84	132.84	118.84	104.84	90.84	89.84
1,600	1,620	253.97	232.97	211.97	189.97	168.97	149.97	135.97	121.97	107.97	93.97	90.97
1,620	1,640	258.10	237.10	216.10	194.10	173.10	153.10	139.10	125.10	111.10	97.10	92.10
1,640	1,660	262.23	241.23	220.23	198.23	177.23	156.23	142.23	128.23	114.23	100.23	93.23
1,660	1,680	266.36	245.36	224.36	202.36	181.36	160.36	145.36	131.36	117.36	103.36	94.36
1,680	1,700	270.49	249.49	228.49	206.49	185.49	164.49	148.49	134.49	120.49	106.49	95.49
1,700	1,720	274.62	253.62	232.62	210.62	189.62	168.62	151.62	137.62	123.62	109.62	96.62
1,720	1,740	278.75	257.75	236.75	214.75	193.75	172.75	154.75	140.75	126.75	112.75	97.75
1,740	1,760	282.88	261.88	240.88	218.88	197.88	176.88	157.88	143.88	129.88	115.88	100.88
1,760	1,780	287.01	266.01	245.01	223.01	202.01	181.01	161.01	147.01	133.01	119.01	104.01
1,780	1,800	291.14	270.14	249.14	227.14	206.14	185.14	164.14	150.14	136.14	122.14	107.14
1,800	1,820	295.27	274.27	253.27	231.27	210.27	189.27	167.27	153.27	139.27	125.27	110.27
1,820	1,840	299.40	278.40	257.40	235.40	214.40	193.40	171.40	156.40	142.40	128.40	113.40
1,840	1,860	303.53	282.53	261.53	239.53	218.53	197.53	175.53	159.53	145.53	131.53	116.53
1,860	1,880	307.66	286.66	265.66	243.66	222.66	201.66	179.66	162.66	148.66	134.66	119.66
1,880	1,900	311.79	290.79	269.79	247.79	226.79	205.79	183.79	165.79	151.79	137.79	122.79
1,900	1,920	315.92	294.92	273.92	251.92	230.92	209.92	187.92	168.92	154.92	140.92	125.92
1,920	1,940	320.05	299.05	278.05	256.05	235.05	214.05	192.05	172.05	158.05	144.05	129.05
1,940	1,960	324.18	303.18	282.18	260.18	239.18	218.18	196.18	175.18	161.18	147.18	132.18
1,960	1,980	328.31	307.31	286.31	264.31	243.31	222.31	200.31	179.31	164.31	150.31	135.31
1,980	2,000	332.44	311.44	290.44	268.44	247.44	226.44	204.44	183.44	167.44	153.44	138.44
2,000	2,020	336.57	315.57	294.57	272.57	251.57	230.57	208.57	187.57	170.57	156.57	141.57
2,020	2,040	340.70	319.70	298.70	276.70	255.70	234.70	212.70	191.70	173.70	159.70	144.70
2,040	2,060	344.83	323.83	302.83	280.83