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Publication 51
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taxmap/pubs/p51-012.htm#en_us_publink1000231286

13. Federal Income Tax Withholding Methods(p21)

rule
Federal Income Tax Withholding Methods
There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method and the percentage method.
taxmap/pubs/p51-012.htm#en_us_publink1000231287

Wage Bracket Method(p21)

rule
previous topic occurrence Wage Bracket Method next topic occurrence
Under the wage bracket method, find the proper table (on pages 26–45) for your payroll period and the employees marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal income tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.
If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described later. Be sure to reduce wages by the amount of total withholding allowances (shown in the table on page 22) before using the percentage method tables on pages 24 and 25.
taxmap/pubs/p51-012.htm#en_us_publink1000231288

Adjusting wage bracket withholding for employees claiming over 10 withholding allowances.(p21)

rule
To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.
  1. Multiply the number of withholding allowances that is over 10 by the allowance value for the payroll period. The allowance values are in the Percentage Method—2011 Amount for One Withholding Allowance table on page 22.
  2. Subtract the result from the employees wages.
  3. On this amount, find and withhold the tax in the column for 10 allowances.
This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the "10" column when your employee has more than 10 allowances, using the method above. You can also use the other methods described on page 22.
taxmap/pubs/p51-012.htm#en_us_publink1000231289

Percentage Method(p22)

rule
previous topic occurrence Percentage Method next topic occurrence
If you do not want to use the wage bracket tables on pages 26–45 to figure how much federal income tax to withhold, you can use the percentage method based on the table on this page and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the federal income tax to withhold under the percentage method.
  1. Multiply one withholding allowance (see table below) by the number of allowances the employee claims.
  2. Subtract that amount from the employees wages.
  3. Determine the amount to withhold from the appropriate table on page 24 or 25.

Percentage Method—2011 Amount for One Withholding Allowance

Payroll PeriodOne Withholding Allowance
Weekly$  71.15
Biweekly142.31
Semimonthly154.17
Monthly308.33
Quarterly925.00
Semiannually1,850.00
Annually3,700.00
Daily or Miscellaneous (each day of the payroll period) 14.23
taxmap/pubs/p51-012.htm#en_us_publink1000231290

Example.(p22)

An unmarried employee is paid $600 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows:
1.Total wage payment $600.00
2.One allowance$71.15 
3.Allowances claimed on Form W-4
      2		 
4.Multiply line 2 by line 3 $142.30
5.Amount subject to withholding (subtract line 4 from line 1) $457.70
6.Tax to be withheld on $457.70 from Table 1—single person, page 24 $ 54.46
.
To figure the federal income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.
taxmap/pubs/p51-012.htm#en_us_publink1000231291

Annual income tax withholding.(p22)

rule
Figure the federal income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
taxmap/pubs/p51-012.htm#en_us_publink1000231292

Example.(p22)

A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $14,800 (the value of four withholding allowances annually) for a balance of $37,200. Using column (b) of  
Table 7—Annual Payroll Period on page 25, the annual federal income tax withholding is $3,545.00. Divide the annual amount by 52. The weekly federal income tax to withhold is $68.17.
taxmap/pubs/p51-012.htm#en_us_publink1000231293

Alternative Methods of Federal Income Tax Withholding(p22)

rule
previous topic occurrence Alternative Methods of Federal Income Tax Withholding next topic occurrence
Rather than the Percentage Method or Wage Bracket Method described earlier, you can use an alternative method to withhold federal income tax. Section 9 of 
Publication 15-A describes these alternative methods.
taxmap/pubs/p51-012.htm#en_us_publink1000255172

14. How Do Employment Taxes Apply to Farmwork?

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

Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 2011)
TABLE 1—WEEKLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
Not over $40$0 Not over $152$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$40—$204 $0.00 plus 10%—$40$152—$479 $0.00 plus 10%—$152
$204—$704 $16.40 plus 15%—$204$479—$1,479 $32.70 plus 15%—$479
$704—$1,648 $91.40 plus 25%—$704$1,479—$2,832 $182.70 plus 25%—$1,479
$1,648—$3,394 $327.40 plus 28%—$1,648$2,832—$4,235 $520.95 plus 28%—$2,832
$3,394—$7,332 $816.28 plus 33%—$3,394$4,235—$7,443 $913.79 plus 33%—$4,235
$7,332 $2,115.82 plus 35%—$7,332$7,443 $1,972.43 plus 35%—$7,443
TABLE 2—BIWEEKLY Payroll Period
   
(a) SINGLE person (including head of household)—  (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
Not over $81$0 Not over $304$0 
Over—But not over— of excess over— Over—But not over— of excess over—
$81—$408 $0.00 plus 10%—$81$304—$958 $0.00 plus 10%—$304
$408—$1,408 $32.70 plus 15%—$408$958—$2,958 $65.40 plus 15%—$958
$1,408—$3,296 $182.70 plus 25%—$1,408$2,958—$5,663 $365.40 plus 25%—$2,958
$3,296—$6,788 $654.70 plus 28%—$3,296$5,663 —$8,469 $1,041.65 plus 28%—$5,663
$6,788—$14,663 $1,632.46 plus 33%—$6,788$8,469—$14,887 $1,827.33 plus 33%—$8,469
$14,663 $4,231.21 plus 35%—$14,663$14,887 $3,945.27 plus 35%—$14,887
TABLE 3—SEMIMONTHLY Payroll Period
   
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
Not over $88$0 Not over $329$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$88—$442 $0.00 plus 10%—$88$329—$1,038 $0.00 plus 10%—$329
$442—$1,525 $35.40 plus 15%—$442$1,038—$3,204 $70.90 plus 15%—$1,038
$1,525—$3,571 $197.85 plus 25%—$1,525$3,204—$6,135 $395.80 plus 25%—$3,204
$3,571—$7,354 $709.35 plus 28%—$3,571$6,135 —$9,175 $1,128.55 plus 28%—$6,135
$7,354—$15,885 $1,768.59 plus 33%—$7,354$9,175—$16,127 $1,979.75 plus 33%—$9,175
$15,885 $4,583.82 plus 35%—$15,885$16,127 $4,273.91 plus 35%—$16,127
TABLE 4—MONTHLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
Not over $175$0 Not over $658$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$175—$883 $0.00 plus 10%—$175$658—$2,075 $0.00 plus 10%—$658
$883—$3,050 $70.80 plus 15%—$883$2,075—$6,408 $141.70 plus 15%—$2,075
$3,050—$7,142 $395.85 plus 25%—$3,050$6,408—$12,271 $791.65 plus 25%—$6,408
$7,142—$14,708 $1,418.85 plus 28%—$7,142$12,271 —$18,350 $2,257.40 plus 28%—$12,271
$14,708—$31,771 $3,537.33 plus 33%—$14,708$18,350—$32,254 $3,959.52 plus 33%—$18,350
$31,771 $9,168.12 plus 35%—$31,771$32,254 $8,547.84 plus 35%—$32,254

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2011)
TABLE 5—QUARTERLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is:
Not over $525$0 Not over $1,975$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$525—$2,650 $0.00 plus 10%—$525$1,975—$6,225 $0.00 plus 10%—$1,975
$2,650—$9,150 $212.50 plus 15%—$2,650$6,225—$19,225 $425.00 plus 15%—$6,225
$9,150—$21,425 $1,187.50 plus 25%—$9,150$19,225 —$36,813 $2,375.00 plus 25%—$19,225
$21,425—$44,125 $4,256.25 plus 28%—$21,425$36,813—$55,050 $6,772.00 plus 28%—$36,813
$44,125—$95,313 $10,612.25 plus 33%—$44,125$55,050—$96,763 $11,878.36 plus 33%—$55,050
$95,313 $27,504.29 plus 35%—$95,313$96,763 $25,643.65 plus 35%—$96,763
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is:
Not over $1,050$0 Not over $3,950$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$1,050—$5,300 $0.00 plus 10%—$1,050$3,950—$12,450 $0.00 plus 10%—$3,950
$5,300—$18,300 $425.00 plus 15%—$5,300$12,450—$38,450 $850.00 plus 15%—$12,450
$18,300—$42,850 $2,375.00 plus 25%—$18,300$38,450—$73,625 $4,750.00 plus 25%—$38,450
$42,850—$88,250 $8,512.50 plus 28%—$42,850$73,625 —$110,100 $13,543.75 plus 28%—$73,625
$88,250—$190,625 $21,224.50 plus 33%—$88,250$110,100 —$193,525 $23,756.75 plus 33%—$110,100
$190,625 $55,008.25 plus 35%—$190,625$193,525 $51,287.00 plus 35%—$193,525
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is: 		If the amount of wages (after subtracting withholding allowances)
is: 		The amount of income tax
to withhold is:
Not over $2,100$0 Not over $7,900$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$2,100—$10,600 $0.00 plus 10%—$2,100$7,900—$24,900 $0.00 plus 10%—$7,900
$10,600—$36,600 $850.00 plus 15%—$10,600$24,900—$76,900 $1,700.00 plus 15%—$24,900
$36,600—$85,700 $4,750.00 plus 25%—$36,600$76,900—$147,250 $9,500.00 plus 25%—$76,900
$85,700—$176,500 $17,025.00 plus 28%—$85,700$147,250 —$220,200 $27,087.50 plus 28%—$147,250
$176,500—$381,250 $42,449.00 plus 33%—$176,500$220,200—$387,050 $47,513.50 plus 33%—$220,200
$381,250 $110,016.50 plus 35%—$381,250$387,050 $102,574.00 plus 35%—$387,050
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:The amount of income tax
to withhold per day is: 		If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:The amount of income tax
to withhold per day is:
Not over $8.10$0 Not over $30.40$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$8.10—$40.80 $0.00 plus 10%—$8.10$30.40—$95.80 $0.00 plus 10%—$30.40
$40.80—$140.80 $3.27 plus 15%—$40.80$95.80—$295.80 $6.54 plus 15%—$95.80
$140.80—$329.60 $18.27 plus 25%—$140.80$295.80—$566.30 $36.54 plus 25%—$295.80
$329.60—$678.80 $65.47 plus 28%—$329.60$566.30 —$846.90 $104.17 plus 28%—$566.30
$678.80—$1,466.30 $163.25 plus 33%—$678.80$846.90—$1,488.70 $182.74 plus 33%—$846.90
$1,466.30 $423.13 plus 35%—$1,466.30$1,488.70 $394.53 plus 35%—$1,488.70
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$ 0$55$0$0$0$0$0$0$0$0$0$0$0
556020000000000
606520000000000
657030000000000
707530000000000
758040000000000
808540000000000
859050000000000
909550000000000
9510060000000000
10010560000000000
10511070000000000
11011570000000000
11512081000000000
12012581000000000
12513092000000000
13013592000000000
135140103000000000
140145103000000000
145150114000000000
150155114000000000
155160125000000000
160165125000000000
165170136000000000
170175136000000000
175180147000000000
180185147000000000
185190158000000000
190195158100000000
195200169100000000
200210179200000000
2102201810300000000
2202302011400000000
2302402112500000000
2402502313600000000
2502602414700000000
2602702615810000000
2702802716920000000
28029029181030000000
29030030191140000000
30031032211250000000
31032033221360000000
32033035241470000000
33034036251581000000
34035038271692000000
350360392818103000000
360370413019114000000
370380423121125000000
380390443322136000000
390400453424147000000
400410473625158100000
410420483727169200000
4204305039281810300000
4304405140301911400000
4404505342312112500000
4504605443332213600000
4604705645342414700000
4704805746362515810000
4804905948372716920000
49050060493928171030000
50051062514030191140000
51052063524231201250000
52053065544333221360000
53054066554534231470000
54055068574636251581000
55056069584837261692000
560570716049392817103000
570580726151402919114000
580590746352423120125000
590600756454433222136000
$600$610$77$66$55$45$34$23$14$7$0$0$0
610620786757463525158100
620630806958483726169200
6306408170604938281710300
6406508372615140291811400
6506608473635241312012500
6606708675645443322113600
6706808776665544342314700
6806908978675746352415800
6907009079695847372616910
70071092817060493827171020
71072094827261504029181130
72073097847363524130201240
73074099857564534332211350
740750102877666554433231460
750760104887867564635241570
760770107907969584736261681
770780109918170594938271792
7807901129482726150392918103
7908001149684736252413020114
8008101179985756453423221125
81082011910187766555443323136
82083012210488786756453524147
83084012410690796858473626158
84085012710991817059483827169
850860129111948271615039291810
860870132114968473625141301911
870880134116998574645342322112
8808901371191018776655444332213
8909001391211048877675645352414
9009101421241069079685747362515
9109201441261099180705948382716
9209301471291119382716050392818
9309401491311149683736251413019
9409501521341169885746353423121
95096015413611910186766554443322
96097015713912110388776656453424
97098015914112410689796857473625
98099016214412610891806959483727
9901,00016414612911193827160503928
1,0001,01016714913111395837262514030
1,0101,02016915113411698857463534231
1,0201,030172154136118100867565544333
1,0301,040174156139121103887766564534
1,0401,050177159141123105897868574636
1,0501,060179161144126108918069594837
1,0601,070182164146128110938171604939
1,0701,080184166149131113958372625140
1,0801,090187169151133115988474635242
1,0901,1001891711541361181008675655443
1,1001,1101921741561381201038777665545
1,1101,1201941761591411231058978685746
1,1201,1301971791611431251089080695848
1,1301,1401991811641461281109281716049
1,1401,1502021841661481301139583726151
1,1501,1602041861691511331159784746352
1,1601,17020718917115313511810086756454
1,1701,18020919117415613812010287776655
1,1801,19021219417615814012310589786757
1,1901,20021419617916114312510790806958
1,2001,21021719918116314512811092817060
1,2101,22021920118416614813011295837261
1,2201,23022220418616815013311597847363
1,2301,240224206189171153135117100867564
1,2401,250227209191173155138120102877666
 
 $1,250 and overUse Table 1(a) for a SINGLE person on page 24. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$155$0$0$0$0$0$0$0$0$0$0$0
15516010000000000
16016510000000000
16517020000000000
17017520000000000
17518030000000000
18018530000000000
18519040000000000
19019540000000000
19520050000000000
20021050000000000
21022060000000000
22023070000000000
23024081000000000
24025092000000000
250260103000000000
260270114000000000
270280125000000000
280290136000000000
290300147000000000
300310158100000000
310320169200000000
3203301710300000000
3303401811400000000
3403501912500000000
3503602013600000000
3603702114700000000
3703802215810000000
3803902316920000000
39040024171030000000
40041025181140000000
41042026191250000000
42043027201360000000
43044028211470000000
44045029221581000000
45046030231692000000
460470312417103000000
470480322518114000000
480490342619125000000
490500352720136000000
500510372821147000000
510520382922158100000
520530403023169200000
5305404131241710300000
5405504332251811400000
5505604433261912500000
5605704635272013600000
5705804736282114700000
5805904938292215810000
5906005039302316920000
60061052413124171030000
61062053423225181140000
62063055443326191250000
63064056453527201360000
64065058473628211470000
65066059483829221581000
66067061503930231692000
670680625141312417103000
680690645342322518114000
690700655444332619125000
700710675645352720136000
710720685747362821147000
720730705948382922158000
730740716050393023169100
7407507362514131241710200
7507607463534232251811300
7607707665544433261912400
7707807766564534272013500
7807907968574736282114600
7908008069594837292215700
$800$810$82$71$60$50$39$30$23$16$8$1$0
8108208372625140312417920
82083085746353423225181030
83084086756554433326191140
84085088776656453427201250
85086089786857463628211360
86087091806959483729221470
87088092817160493930231581
88089094837262514031241692
890900958474635242322517103
900910978675655443332618114
910920988777665545342719125
9209301008978685746362820136
9309401019080695848372921147
9409501039281716049393022158
9509601049383726151403123169
96097010695847463524232241710
97098010796867564544333251811
98099010998877766554534261912
9901,00011099897867574635272013
1,0001,010112101908069584837282114
1,0101,020113102928170604938292215
1,0201,030115104938372615140302316
1,0301,040116105958473635241312417
1,0401,050118107968675645443322518
1,0501,060119108988776665544342619
1,0601,070121110998978675746352720
1,0701,0801221111019079695847372821
1,0801,0901241131029281706049382922
1,0901,1001251141049382726150403023
1,1001,1101271161059584736352413124
1,1101,1201281171079685756453433225
1,1201,1301301191089887766655443426
1,1301,1401311201109988786756463527
1,1401,15013312211110190796958473728
1,1501,16013412311310291817059493829
1,1601,17013612511410493827261504030
1,1701,18013712611610594847362524131
1,1801,19013912811710796857564534332
1,1901,20014012911910897877665554433
1,2001,21014213112011099887867564635
1,2101,220143132122111100907968584736
1,2201,230145134123113102918170594938
1,2301,240146135125114103938271615039
1,2401,250148137126116105948473625241
1,2501,260149138128117106968574645342
1,2601,270151140129119108978776655544
1,2701,280152141131120109998877675645
1,2801,2901541431321221111009079685847
1,2901,3001551441341231121029180705948
1,3001,3101571461351251141039382716150
1,3101,3201581471371261151059483736251
1,3201,3301601491381281171069685746453
1,3301,3401611501401291181089786766554
1,3401,3501631521411311201099988776756
1,3501,36016415314313212111110089796857
1,3601,37016615514413412311210291807059
1,3701,38016715614613512411410392827160
1,3801,39016915814713712611510594837362
1,3901,40017015914913812711710695857463
 
 $1,400 and overUse Table 1(b) for a MARRIED person on page 24. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$105$0$0$0$0$0$0$0$0$0$0$0
10511030000000000
11011530000000000
11512040000000000
12012540000000000
12513050000000000
13013550000000000
13514060000000000
14014560000000000
14515070000000000
15015570000000000
15516080000000000
16016580000000000
16517090000000000
17017590000000000
175180100000000000
180185100000000000
185190110000000000
190195110000000000
195200120000000000
200205120000000000
205210130000000000
210215130000000000
215220140000000000
220225140000000000
225230150000000000
230235151000000000
235240161000000000
240245162000000000
245250172000000000
250260173000000000
260270184000000000
270280195000000000
280290206000000000
290300217000000000
300310228000000000
310320239000000000
3203302410000000000
3303402511000000000
3403502612000000000
3503602713000000000
3603702814000000000
3703802915100000000
3803903016200000000
3904003117300000000
4004103218400000000
4104203419500000000
4204303520600000000
4304403721700000000
4404503822800000000
4504604023900000000
46047041241000000000
47048043251100000000
48049044261200000000
49050046271300000000
50052048291400000000
52054051311620000000
54056054331840000000
56058057362060000000
58060060392280000000
600620634224100000000
620640664526120000000
640660694828140000000
660680725130162000000
680700755432184000000
700720785735206000000
720740816038228000000
7407608463412410000000
7607808766442612000000
7808009069472814000000
$800$820$93$72$50$30$16$2$0$0$0$0$0
8208409675533218400000
8408609978563520600000
86088010281593822800000
880900105846241241000000
900920108876544261200000
920940111906847281400000
940960114937150301620000
960980117967453321840000
9801,000120997756352060000
1,0001,0201231028059382280000
1,0201,04012610583624124100000
1,0401,06012910886654426120000
1,0601,08013211189684728140000
1,0801,10013511492715030161000
1,1001,12013811795745332183000
1,1201,14014112098775634205000
1,1401,160144123101805937227000
1,1601,180147126104836240249000
1,1801,2001501291078665432611000
1,2001,2201531321108968462813000
1,2201,2401561351139271493015100
1,2401,2601591381169574523217300
1,2601,2801621411199877553419500
1,2801,30016514412210180583721700
1,3001,32016814712510483614023900
1,3201,340171150128107866443251100
1,3401,360174153131110896746271300
1,3601,380177156134113927049291510
1,3801,400180159137116957352311730
1,4001,420183162140119987655341950
1,4201,4401881651431221017958372170
1,4401,4601931681461251048261402390
1,4601,48019817114912810785644325110
1,4801,50020317415213111088674627130
1,5001,52020817715513411391704929151
1,5201,54021318015813711694735231173
1,5401,56021818316114011997765533195
1,5601,580223188164143122100795836217
1,5801,600228193167146125103826139239
1,6001,6202331981701491281068564422511
1,6201,6402382031731521311098867452713
1,6401,6602432081761551341129170482915
1,6601,6802482131791581371159473513117
1,6801,7002532181821611401189776543319
1,7001,72025822318716414312110079573621
1,7201,74026322819216714612410382603923
1,7401,76026823319717014912710685634225
1,7601,78027323820217315213010988664527
1,7801,80027824320717615513311291694829
1,8001,82028324821217915813611594725131
1,8201,84028825321718216113911897755433
1,8401,860293258222187164142121100785736
1,8601,880298263227192167145124103816039
1,8801,900303268232197170148127106846342
1,9001,920308273237202173151130109876645
1,9201,940313278242207176154133112906948
1,9401,960318283247212179157136115937251
1,9601,980323288252217182160139118967554
1,9802,000328293257222186163142121997857
2,0002,0203332982622271911661451241028160
2,0202,0403383032672321961691481271058463
2,0402,0603433082722372011721511301088766
2,0602,0803483132772422061751541331119069
2,0802,1003533182822472111781571361149372
 
 $2,100 and overUse Table 2(a) for a SINGLE person on page 24. Also see the instructions on page 21.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$310$0$0$0$0$0$0$0$0$0$0$0
31032010000000000
32033020000000000
33034030000000000
34035040000000000
35036050000000000
36037060000000000
37038070000000000
38039080000000000
39040090000000000
400410100000000000
410420110000000000
420430120000000000
430440130000000000
440450140000000000
450460151000000000
460470162000000000
470480173000000000
480490184000000000
490500195000000000
500520216000000000
520540238000000000
5405602510000000000
5605802712000000000
5806002914000000000
6006203116200000000
6206403318400000000
6406603520600000000
6606803722800000000
68070039241000000000
70072041261200000000
72074043281400000000
74076045301620000000
76078047321840000000
78080049342060000000
80082051362280000000
820840533824100000000
840860554026120000000
860880574228140000000
880900594430162000000
900920614632184000000
920940634834206000000
940960655036228000000
9609806752382410000000
9801,0007054402612000000
1,0001,0207356422814000000
1,0201,0407658443016100000
1,0401,0607960463218300000
1,0601,0808262483420500000
1,0801,1008564503622700000
1,1001,1208867523824900000
1,1201,14091705440261100000
1,1401,16094735642281300000
1,1601,18097765844301510000
1,1801,200100796046321730000
1,2001,220