16. How To Use the Income Tax Withholding Tables(p35)

There are several ways to figure income tax withholding. The following methods of withholding are based on the information you get from your employees on Form W-4. See section 9 for more information on Form W-4.

Under the wage bracket method, find the proper table (on pages 38–57) for your payroll period and the employee's 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 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 below. Be sure to reduce wages by the amount of total withholding allowances in Table 5 before using the percentage method tables (pages 36–37).

The wage bracket tables can be used if an employee claims up to 10 allowances. More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself.

Adapt the tables to more than 10 allowances as follows:

1. Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. The allowance values are in Table 5, Percentage Method—2012 Amount for One Withholding Allowance, below.
2. Subtract the result from the employee's 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 any other method described below.

If you do not want to use the wage bracket tables on pages 38–57 to figure how much income tax to withhold, you can use a percentage computation based on Table 5, below, 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 income tax to withhold under the percentage method.

1. Multiply one withholding allowance for your payroll period (see Table 5 below) by the number of allowances the employee claims.
2. Subtract that amount from the employee's wages.
3. Determine the amount to withhold from the appropriate table on page 36 or 37.

Payroll Period	One Withholding Allowance
Weekly	$  73.08
Biweekly	146.15
Semimonthly	158.33
Monthly	316.67
Quarterly	950.00
Semiannually	1,900.00
Annually	3,800.00
Daily or miscellaneous (each day of the payroll period)	14.62

An unmarried employee is paid $600 weekly. This employee has in effect a Form W-4 claiming two withholding allowances. Using the percentage method, figure the income tax to withhold as follows:

1.	Total wage payment		$600.00
2.	One allowance	$73.08
3.	Allowances claimed on Form W-4	2
4.	Multiply line 2 by line 3		$146.16
5	Amount subject to withholding (subtract line 4 from line 1)		$453.84
6.	Tax to be withheld on $453.84 from Table 1—single person, page 36		$ 53.53

To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.

Figure the 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.

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 $15,200 (the value of four withholding allowances for 2012) for a balance of $36,800. Using the table for the annual payroll period on page 37, $3,435 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $66.06.

Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Publication 15-A describes these alternative methods and contains:

• Formula tables for percentage method withholding (for automated payroll systems),
• Wage bracket percentage method tables (for automated payroll systems), and
• Combined income, social security, and Medicare tax withholding tables.

Some of the alternative methods explained in Publication 15-A are annualized wages, average estimated wages, cumulative wages, and part-year employment.

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 $41			$0		Not over $156			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$41	—$209		$0.00 plus 10%	—$41	$156	—$490		$0.00 plus 10%	—$156
$209	—$721		$16.80 plus 15%	—$209	$490	—$1,515		$33.40 plus 15%	—$490
$721	—$1,688		$93.60 plus 25%	—$721	$1,515	—$2,900		$187.15 plus 25%	—$1,515
$1,688	—$3,477		$335.35 plus 28%	—$1,688	$2,900	—$4,338		$533.40 plus 28%	—$2,900
$3,477	—$7,510		$836.27 plus 33%	—$3,477	$4,338	—$7,624		$936.04 plus 33%	—$4,338
$7,510			$2,167.16 plus 35%	—$7,510	$7,624			$2,020.42 plus 35%	—$7,624
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 $83			$0		Not over $312			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$83	—$417		$0.00 plus 10%	—$83	$312	—$981		$0.00 plus 10%	—$312
$417	—$1,442		$33.40 plus 15%	—$417	$981	—$3,031		$66.90 plus 15%	—$981
$1,442	—$3,377		$187.15 plus 25%	—$1,442	$3,031	—$5,800		$374.40 plus 25%	—$3,031
$3,377	—$6,954		$670.90 plus 28%	—$3,377	$5,800	—$8,675		$1,066.65 plus 28%	—$5,800
$6,954	—$15,019		$1,672.46 plus 33%	—$6,954	$8,675	—$15,248		$1,871.65 plus 33%	—$8,675
$15,019			$4,333.91 plus 35%	—$15,019	$15,248			$4,040.74 plus 35%	—$15,248
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 $90			$0		Not over $338			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$90	—$452		$0.00 plus 10%	—$90	$338	—$1,063		$0.00 plus 10%	—$338
$452	—$1,563		$36.20 plus 15%	—$452	$1,063	—$3,283		$72.50 plus 15%	—$1,063
$1,563	—$3,658		$202.85 plus 25%	—$1,563	$3,283	—$6,283		$405.50 plus 25%	—$3,283
$3,658	—$7,533		$726.60 plus 28%	—$3,658	$6,283	—$9,398		$1,155.50 plus 28%	—$6,283
$7,533	—$16,271		$1,811.60 plus 33%	—$7,533	$9,398	—$16,519		$2,027.70 plus 33%	—$9,398
$16,271			$4,695.14 plus 35%	—$16,271	$16,519			$4,377.63 plus 35%	—$16,519
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 $179			$0		Not over $675			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$179	—$904		$0.00 plus 10%	—$179	$675	—$2,125		$0.00 plus 10%	—$675
$904	—$3,125		$72.50 plus 15%	—$904	$2,125	—$6,567		$145.00 plus 15%	—$2,125
$3,125	—$7,317		$405.65 plus 25%	—$3,125	$6,567	—$12,567		$811.30 plus 25%	—$6,567
$7,317	—$15,067		$1,453.65 plus 28%	—$7,317	$12,567	—$18,796		$2,311.30 plus 28%	—$12,567
$15,067	—$32,542		$3,623.65 plus 33%	—$15,067	$18,796	—$33,038		$4,055.42 plus 33%	—$18,796
$32,542			$9,390.40 plus 35%	—$32,542	$33,038			$8,755.28 plus 35%	—$33,038

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 $538			$0		Not over $2,025			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$538	—$2,713		$0.00 plus 10%	—$538	$2,025	—$6,375		$0.00 plus 10%	—$2,025
$2,713	—$9,375		$217.50 plus 15%	—$2,713	$6,375	—$19,700		$435.00 plus 15%	—$6,375
$9,375	—$21,950		$1,216.80 plus 25%	—$9,375	$19,700	—$37,700		$2,433.75 plus 25%	—$19,700
$21,950	—$45,200		$4,360.55 plus 28%	—$21,950	$37,700	—$56,388		$6,933.75 plus 28%	—$37,700
$45,200	—$97,625		$10,870.55 plus 33%	—$45,200	$56,388	—$99,113		$12,166.39 plus 33%	—$56,388
$97,625			$28,170.80 plus 35%	—$97,625	$99,113			$26,265.64 plus 35%	—$99,113
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 $1,075			$0		Not over $4,050			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$1,075	—$5,425		$0.00 plus 10%	—$1,075	$4,050	—$12,750		$0.00 plus 10%	—$4,050
$5,425	—$18,750		$435.00 plus 15%	—$5,425	$12,750	—$39,400		$870.00 plus 15%	—$12,750
$18,750	—$43,900		$2,433.75 plus 25%	—$18,750	$39,400	—$75,400		$4,867.50 plus 25%	—$39,400
$43,900	—$90,400		$8,721.25 plus 28%	—$43,900	$75,400	—$112,775		$13,867.50 plus 28%	—$75,400
$90,400	—$195,250		$21,741.25 plus 33%	—$90,400	$112,775	—$198,225		$24,332.50 plus 33%	—$112,775
$195,250			$56,341.75 plus 35%	—$195,250	$198,225			$52,531.00 plus 35%	—$198,225
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 $2,150			$0		Not over $8,100			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$2,150	—$10,850		$0.00 plus 10%	—$2,150	$8,100	—$25,500		$0.00 plus 10%	—$8,100
$10,850	—$37,500		$870.00 plus 15%	—$10,850	$25,500	—$78,800		$1,740.00 plus 15%	—$25,500
$37,500	—$87,800		$4,867.50 plus 25%	—$37,500	$78,800	—$150,800		$9,735.00 plus 25%	—$78,800
$87,800	—$180,800		$17,442.50 plus 28%	—$87,800	$150,800	—$225,550		$27,735.00 plus 28%	—$150,800
$180,800	—$390,500		$43,482.50 plus 33%	—$180,800	$225,550	—$396,450		$48,665.00 plus 33%	—$225,550
$390,500			$112,683.50 plus 35%	—$390,500	$396,450			$105,062.00 plus 35%	—$396,450
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 $8.30			$0		Not over $31.20			$0
Over—	But not over—		of excess over—		Over—	But not over—		of excess over—
$8.30	—$41.70		$0.00 plus 10%	—$8.30	$31.20	—$98.10		$0.00 plus 10%	—$31.20
$41.70	—$144.20		$3.34 plus 15%	—$41.70	$98.10	—$303.10		$6.69 plus 15%	—$98.10
$144.20	—$337.70		$18.72 plus 25%	—$144.20	$303.10	—$580.00		$37.44 plus 25%	—$303.10
$337.70	—$695.40		$67.10 plus 28%	—$337.70	$580.00	—$867.50		$106.67 plus 28%	—$580.00
$695.40	—$1,501.90		$167.26 plus 33%	—$695.40	$867.50	—$1,524.80		$187.17 plus 33%	—$867.50
$1,501.90			$433.41 plus 35%	—$1,501.90	$1,524.80			$404.08 plus 35%	—$1,524.80

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 tax to be withheld is—
$ 0	$55	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
55	60	2	0	0	0	0	0	0	0	0	0	0
60	65	2	0	0	0	0	0	0	0	0	0	0
65	70	3	0	0	0	0	0	0	0	0	0	0
70	75	3	0	0	0	0	0	0	0	0	0	0
75	80	4	0	0	0	0	0	0	0	0	0	0
80	85	4	0	0	0	0	0	0	0	0	0	0
85	90	5	0	0	0	0	0	0	0	0	0	0
90	95	5	0	0	0	0	0	0	0	0	0	0
95	100	6	0	0	0	0	0	0	0	0	0	0
100	105	6	0	0	0	0	0	0	0	0	0	0
105	110	7	0	0	0	0	0	0	0	0	0	0
110	115	7	0	0	0	0	0	0	0	0	0	0
115	120	8	0	0	0	0	0	0	0	0	0	0
120	125	8	1	0	0	0	0	0	0	0	0	0
125	130	9	1	0	0	0	0	0	0	0	0	0
130	135	9	2	0	0	0	0	0	0	0	0	0
135	140	10	2	0	0	0	0	0	0	0	0	0
140	145	10	3	0	0	0	0	0	0	0	0	0
145	150	11	3	0	0	0	0	0	0	0	0	0
150	155	11	4	0	0	0	0	0	0	0	0	0
155	160	12	4	0	0	0	0	0	0	0	0	0
160	165	12	5	0	0	0	0	0	0	0	0	0
165	170	13	5	0	0	0	0	0	0	0	0	0
170	175	13	6	0	0	0	0	0	0	0	0	0
175	180	14	6	0	0	0	0	0	0	0	0	0
180	185	14	7	0	0	0	0	0	0	0	0	0
185	190	15	7	0	0	0	0	0	0	0	0	0
190	195	15	8	1	0	0	0	0	0	0	0	0
195	200	16	8	1	0	0	0	0	0	0	0	0
200	210	16	9	2	0	0	0	0	0	0	0	0
210	220	18	10	3	0	0	0	0	0	0	0	0
220	230	19	11	4	0	0	0	0	0	0	0	0
230	240	21	12	5	0	0	0	0	0	0	0	0
240	250	22	13	6	0	0	0	0	0	0	0	0
250	260	24	14	7	0	0	0	0	0	0	0	0
260	270	25	15	8	0	0	0	0	0	0	0	0
270	280	27	16	9	1	0	0	0	0	0	0	0
280	290	28	17	10	2	0	0	0	0	0	0	0
290	300	30	19	11	3	0	0	0	0	0	0	0
300	310	31	20	12	4	0	0	0	0	0	0	0
310	320	33	22	13	5	0	0	0	0	0	0	0
320	330	34	23	14	6	0	0	0	0	0	0	0
330	340	36	25	15	7	0	0	0	0	0	0	0
340	350	37	26	16	8	1	0	0	0	0	0	0
350	360	39	28	17	9	2	0	0	0	0	0	0
360	370	40	29	18	10	3	0	0	0	0	0	0
370	380	42	31	20	11	4	0	0	0	0	0	0
380	390	43	32	21	12	5	0	0	0	0	0	0
390	400	45	34	23	13	6	0	0	0	0	0	0
400	410	46	35	24	14	7	0	0	0	0	0	0
410	420	48	37	26	15	8	1	0	0	0	0	0
420	430	49	38	27	16	9	2	0	0	0	0	0
430	440	51	40	29	18	10	3	0	0	0	0	0
440	450	52	41	30	19	11	4	0	0	0	0	0
450	460	54	43	32	21	12	5	0	0	0	0	0
460	470	55	44	33	22	13	6	0	0	0	0	0
470	480	57	46	35	24	14	7	0	0	0	0	0
480	490	58	47	36	25	15	8	1	0	0	0	0
490	500	60	49	38	27	16	9	2	0	0	0	0
500	510	61	50	39	28	17	10	3	0	0	0	0
510	520	63	52	41	30	19	11	4	0	0	0	0
520	530	64	53	42	31	20	12	5	0	0	0	0
530	540	66	55	44	33	22	13	6	0	0	0	0
540	550	67	56	45	34	23	14	7	0	0	0	0
550	560	69	58	47	36	25	15	8	0	0	0	0
560	570	70	59	48	37	26	16	9	1	0	0	0
570	580	72	61	50	39	28	17	10	2	0	0	0
580	590	73	62	51	40	29	18	11	3	0	0	0
590	600	75	64	53	42	31	20	12	4	0	0	0
$600	$610	$76	$65	$54	$43	$32	$21	$13	$5	$0	$0	$0
610	620	78	67	56	45	34	23	14	6	0	0	0
620	630	79	68	57	46	35	24	15	7	0	0	0
630	640	81	70	59	48	37	26	16	8	1	0	0
640	650	82	71	60	49	38	27	17	9	2	0	0
650	660	84	73	62	51	40	29	18	10	3	0	0
660	670	85	74	63	52	41	30	19	11	4	0	0
670	680	87	76	65	54	43	32	21	12	5	0	0
680	690	88	77	66	55	44	33	22	13	6	0	0
690	700	90	79	68	57	46	35	24	14	7	0	0
700	710	91	80	69	58	47	36	25	15	8	1	0
710	720	93	82	71	60	49	38	27	16	9	2	0
720	730	95	83	72	61	50	39	28	17	10	3	0
730	740	97	85	74	63	52	41	30	19	11	4	0
740	750	100	86	75	64	53	42	31	20	12	5	0
750	760	102	88	77	66	55	44	33	22	13	6	0
760	770	105	89	78	67	56	45	34	23	14	7	0
770	780	107	91	80	69	58	47	36	25	15	8	0
780	790	110	92	81	70	59	48	37	26	16	9	1
790	800	112	94	83	72	61	50	39	28	17	10	2
800	810	115	96	84	73	62	51	40	29	18	11	3
810	820	117	99	86	75	64	53	42	31	20	12	4
820	830	120	101	87	76	65	54	43	32	21	13	5
830	840	122	104	89	78	67	56	45	34	23	14	6
840	850	125	106	90	79	68	57	46	35	24	15	7
850	860	127	109	92	81	70	59	48	37	26	16	8
860	870	130	111	93	82	71	60	49	38	27	17	9
870	880	132	114	96	84	73	62	51	40	29	18	10
880	890	135	116	98	85	74	63	52	41	30	20	11
890	900	137	119	101	87	76	65	54	43	32	21	12
900	910	140	121	103	88	77	66	55	44	33	23	13
910	920	142	124	106	90	79	68	57	46	35	24	14
920	930	145	126	108	91	80	69	58	47	36	26	15
930	940	147	129	111	93	82	71	60	49	38	27	16
940	950	150	131	113	95	83	72	61	50	39	29	18
950	960	152	134	116	97	85	74	63	52	41	30	19
960	970	155	136	118	100	86	75	64	53	42	32	21
970	980	157	139	121	102	88	77	66	55	44	33	22
980	990	160	141	123	105	89	78	67	56	45	35	24
990	1,000	162	144	126	107	91	80	69	58	47	36	25
1,000	1,010	165	146	128	110	92	81	70	59	48	38	27
1,010	1,020	167	149	131	112	94	83	72	61	50	39	28
1,020	1,030	170	151	133	115	96	84	73	62	51	41	30
1,030	1,040	172	154	136	117	99	86	75	64	53	42	31
1,040	1,050	175	156	138	120	101	87	76	65	54	44	33
1,050	1,060	177	159	141	122	104	89	78	67	56	45	34
1,060	1,070	180	161	143	125	106	90	79	68	57	47	36
1,070	1,080	182	164	146	127	109	92	81	70	59	48	37
1,080	1,090	185	166	148	130	111	93	82	71	60	50	39
1,090	1,100	187	169	151	132	114	96	84	73	62	51	40
1,100	1,110	190	171	153	135	116	98	85	74	63	53	42
1,110	1,120	192	174	156	137	119	101	87	76	65	54	43
1,120	1,130	195	176	158	140	121	103	88	77	66	56	45
1,130	1,140	197	179	161	142	124	106	90	79	68	57	46
1,140	1,150	200	181	163	145	126	108	91	80	69	59	48
1,150	1,160	202	184	166	147	129	111	93	82	71	60	49
1,160	1,170	205	186	168	150	131	113	95	83	72	62	51
1,170	1,180	207	189	171	152	134	116	97	85	74	63	52
1,180	1,190	210	191	173	155	136	118	100	86	75	65	54
1,190	1,200	212	194	176	157	139	121	102	88	77	66	55
1,200	1,210	215	196	178	160	141	123	105	89	78	68	57
1,210	1,220	217	199	181	162	144	126	107	91	80	69	58
1,220	1,230	220	201	183	165	146	128	110	92	81	71	60
1,230	1,240	222	204	186	167	149	131	112	94	83	72	61
1,240	1,250	225	206	188	170	151	133	115	97	84	74	63
$1,250 and over		Use Table 1(a) for a SINGLE person on page 36. Also see the instructions on page 35.

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 tax to be withheld is—
$  0	$160	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
160	165	1	0	0	0	0	0	0	0	0	0	0
165	170	1	0	0	0	0	0	0	0	0	0	0
170	175	2	0	0	0	0	0	0	0	0	0	0
175	180	2	0	0	0	0	0	0	0	0	0	0
180	185	3	0	0	0	0	0	0	0	0	0	0
185	190	3	0	0	0	0	0	0	0	0	0	0
190	195	4	0	0	0	0	0	0	0	0	0	0
195	200	4	0	0	0	0	0	0	0	0	0	0
200	210	5	0	0	0	0	0	0	0	0	0	0
210	220	6	0	0	0	0	0	0	0	0	0	0
220	230	7	0	0	0	0	0	0	0	0	0	0
230	240	8	1	0	0	0	0	0	0	0	0	0
240	250	9	2	0	0	0	0	0	0	0	0	0
250	260	10	3	0	0	0	0	0	0	0	0	0
260	270	11	4	0	0	0	0	0	0	0	0	0
270	280	12	5	0	0	0	0	0	0	0	0	0
280	290	13	6	0	0	0	0	0	0	0	0	0
290	300	14	7	0	0	0	0	0	0	0	0	0
300	310	15	8	0	0	0	0	0	0	0	0	0
310	320	16	9	1	0	0	0	0	0	0	0	0
320	330	17	10	2	0	0	0	0	0	0	0	0
330	340	18	11	3	0	0	0	0	0	0	0	0
340	350	19	12	4	0	0	0	0	0	0	0	0
350	360	20	13	5	0	0	0	0	0	0	0	0
360	370	21	14	6	0	0	0	0	0	0	0	0
370	380	22	15	7	0	0	0	0	0	0	0	0
380	390	23	16	8	1	0	0	0	0	0	0	0
390	400	24	17	9	2	0	0	0	0	0	0	0
400	410	25	18	10	3	0	0	0	0	0	0	0
410	420	26	19	11	4	0	0	0	0	0	0	0
420	430	27	20	12	5	0	0	0	0	0	0	0
430	440	28	21	13	6	0	0	0	0	0	0	0
440	450	29	22	14	7	0	0	0	0	0	0	0
450	460	30	23	15	8	1	0	0	0	0	0	0
460	470	31	24	16	9	2	0	0	0	0	0	0
470	480	32	25	17	10	3	0	0	0	0	0	0
480	490	33	26	18	11	4	0	0	0	0	0	0
490	500	34	27	19	12	5	0	0	0	0	0	0
500	510	36	28	20	13	6	0	0	0	0	0	0
510	520	37	29	21	14	7	0	0	0	0	0	0
520	530	39	30	22	15	8	0	0	0	0	0	0
530	540	40	31	23	16	9	1	0	0	0	0	0
540	550	42	32	24	17	10	2	0	0	0	0	0
550	560	43	33	25	18	11	3	0	0	0	0	0
560	570	45	34	26	19	12	4	0	0	0	0	0
570	580	46	35	27	20	13	5	0	0	0	0	0
580	590	48	37	28	21	14	6	0	0	0	0	0
590	600	49	38	29	22	15	7	0	0	0	0	0
600	610	51	40	30	23	16	8	1	0	0	0	0
610	620	52	41	31	24	17	9	2	0	0	0	0
620	630	54	43	32	25	18	10	3	0	0	0	0
630	640	55	44	33	26	19	11	4	0	0	0	0
640	650	57	46	35	27	20	12	5	0	0	0	0
650	660	58	47	36	28	21	13	6	0	0	0	0
660	670	60	49	38	29	22	14	7	0	0	0	0
670	680	61	50	39	30	23	15	8	1	0	0	0
680	690	63	52	41	31	24	16	9	2	0	0	0
690	700	64	53	42	32	25	17	10	3	0	0	0
700	710	66	55	44	33	26	18	11	4	0	0	0
710	720	67	56	45	34	27	19	12	5	0	0	0
720	730	69	58	47	36	28	20	13	6	0	0	0
730	740	70	59	48	37	29	21	14	7	0	0	0
740	750	72	61	50	39	30	22	15	8	0	0	0
750	760	73	62	51	40	31	23	16	9	1	0	0
760	770	75	64	53	42	32	24	17	10	2	0	0
770	780	76	65	54	43	33	25	18	11	3	0	0
780	790	78	67	56	45	34	26	19	12	4	0	0
790	800	79	68	57	46	35	27	20	13	5	0	0
$800	$810	$81	$70	$59	$48	$37	$28	$21	$14	$6	$0	$0
810	820	82	71	60	49	38	29	22	15	7	0	0
820	830	84	73	62	51	40	30	23	16	8	1	0
830	840	85	74	63	52	41	31	24	17	9	2	0
840	850	87	76	65	54	43	32	25	18	10	3	0
850	860	88	77	66	55	44	33	26	19	11	4	0
860	870	90	79	68	57	46	35	27	20	12	5	0
870	880	91	80	69	58	47	36	28	21	13	6	0
880	890	93	82	71	60	49	38	29	22	14	7	0
890	900	94	83	72	61	50	39	30	23	15	8	1
900	910	96	85	74	63	52	41	31	24	16	9	2
910	920	97	86	75	64	53	42	32	25	17	10	3
920	930	99	88	77	66	55	44	33	26	18	11	4
930	940	100	89	78	67	56	45	34	27	19	12	5
940	950	102	91	80	69	58	47	36	28	20	13	6
950	960	103	92	81	70	59	48	37	29	21	14	7
960	970	105	94	83	72	61	50	39	30	22	15	8
970	980	106	95	84	73	62	51	40	31	23	16	9
980	990	108	97	86	75	64	53	42	32	24	17	10
990	1,000	109	98	87	76	65	54	43	33	25	18	11
1,000	1,010	111	100	89	78	67	56	45	34	26	19	12
1,010	1,020	112	101	90	79	68	57	46	35	27	20	13
1,020	1,030	114	103	92	81	70	59	48	37	28	21	14
1,030	1,040	115	104	93	82	71	60	49	38	29	22	15
1,040	1,050	117	106	95	84	73	62	51	40	30	23	16
1,050	1,060	118	107	96	85	74	63	52	41	31	24	17
1,060	1,070	120	109	98	87	76	65	54	43	32	25	18
1,070	1,080	121	110	99	88	77	66	55	44	33	26	19
1,080	1,090	123	112	101	90	79	68	57	46	35	27	20
1,090	1,100	124	113	102	91	80	69	58	47	36	28	21
1,100	1,110	126	115	104	93	82	71	60	49	38	29	22
1,110	1,120	127	116	105	94	83	72	61	50	39	30	23
1,120	1,130	129	118	107	96	85	74	63	52	41	31	24
1,130	1,140	130	119	108	97	86	75	64	53	42	32	25
1,140	1,150	132	121	110	99	88	77	66	55	44	33	26
1,150	1,160	133	122	111	100	89	78	67	56	45	35	27
1,160	1,170	135	124	113	102	91	80	69	58	47	36	28
1,170	1,180	136	125	114	103	92	81	70	59	48	38	29
1,180	1,190	138	127	116	105	94	83	72	61	50	39	30
1,190	1,200	139	128	117	106	95	84	73	62	51	41	31
1,200	1,210	141	130	119	108	97	86	75	64	53	42	32
1,210	1,220	142	131	120	109	98	87	76	65	54	44	33
1,220	1,230	144	133	122	111	100	89	78	67	56	45	34
1,230	1,240	145	134	123	112	101	90	79	68	57	47	36
1,240	1,250	147	136	125	114	103	92	81	70	59	48	37
1,250	1,260	148	137	126	115	104	93	82	71	60	50	39
1,260	1,270	150	139	128	117	106	95	84	73	62	51	40
1,270	1,280	151	140	129	118	107	96	85	74	63	53	42
1,280	1,290	153	142	131	120	109	98	87	76	65	54	43
1,290	1,300	154	143	132	121	110	99	88	77	66	56	45
1,300	1,310	156	145	134	123	112	101	90	79	68	57	46
1,310	1,320	157	146	135	124	113	102	91	80	69	59	48
1,320	1,330	159	148	137	126	115	104	93	82	71	60	49
1,330	1,340	160	149	138	127	116	105	94	83	72	62	51
1,340	1,350	162	151	140	129	118	107	96	85	74	63	52
1,350	1,360	163	152	141	130	119	108	97	86	75	65	54
1,360	1,370	165	154	143	132	121	110	99	88	77	66	55
1,370	1,380	166	155	144	133	122	111	100	89	78	68	57
1,380	1,390	168	157	146	135	124	113	102	91	80	69	58
1,390	1,400	169	158	147	136	125	114	103	92	81	71	60
$1,400 and over		Use Table 1(b) for a MARRIED person on page 36. Also see the instructions on page 35.

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 tax to be withheld is—
$  0	$105	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
105	110	2	0	0	0	0	0	0	0	0	0	0
110	115	3	0	0	0	0	0	0	0	0	0	0
115	120	3	0	0	0	0	0	0	0	0	0	0
120	125	4	0	0	0	0	0	0	0	0	0	0
125	130	4	0	0	0	0	0	0	0	0	0	0
130	135	5	0	0	0	0	0	0	0	0	0	0
135	140	5	0	0	0	0	0	0	0	0	0	0
140	145	6	0	0	0	0	0	0	0	0	0	0
145	150	6	0	0	0	0	0	0	0	0	0	0
150	155	7	0	0	0	0	0	0	0	0	0	0
155	160	7	0	0	0	0	0	0	0	0	0	0
160	165	8	0	0	0	0	0	0	0	0	0	0
165	170	8	0	0	0	0	0	0	0	0	0	0
170	175	9	0	0	0	0	0	0	0	0	0	0
175	180	9	0	0	0	0	0	0	0	0	0	0
180	185	10	0	0	0	0	0	0	0	0	0	0
185	190	10	0	0	0	0	0	0	0	0	0	0
190	195	11	0	0	0	0	0	0	0	0	0	0
195	200	11	0	0	0	0	0	0	0	0	0	0
200	205	12	0	0	0	0	0	0	0	0	0	0
205	210	12	0	0	0	0	0	0	0	0	0	0
210	215	13	0	0	0	0	0	0	0	0	0	0
215	220	13	0	0	0	0	0	0	0	0	0	0
220	225	14	0	0	0	0	0	0	0	0	0	0
225	230	14	0	0	0	0	0	0	0	0	0	0
230	235	15	0	0	0	0	0	0	0	0	0	0
235	240	15	1	0	0	0	0	0	0	0	0	0
240	245	16	1	0	0	0	0	0	0	0	0	0
245	250	16	2	0	0	0	0	0	0	0	0	0
250	260	17	3	0	0	0	0	0	0	0	0	0
260	270	18	4	0	0	0	0	0	0	0	0	0
270	280	19	5	0	0	0	0	0	0	0	0	0
280	290	20	6	0	0	0	0	0	0	0	0	0
290	300	21	7	0	0	0	0	0	0	0	0	0
300	310	22	8	0	0	0	0	0	0	0	0	0
310	320	23	9	0	0	0	0	0	0	0	0	0
320	330	24	10	0	0	0	0	0	0	0	0	0
330	340	25	11	0	0	0	0	0	0	0	0	0
340	350	26	12	0	0	0	0	0	0	0	0	0
350	360	27	13	0	0	0	0	0	0	0	0	0
360	370	28	14	0	0	0	0	0	0	0	0	0
370	380	29	15	0	0	0	0	0	0	0	0	0
380	390	30	16	1	0	0	0	0	0	0	0	0
390	400	31	17	2	0	0	0	0	0	0	0	0
400	410	32	18	3	0	0	0	0	0	0	0	0
410	420	33	19	4	0	0	0	0	0	0	0	0
420	430	35	20	5	0	0	0	0	0	0	0	0
430	440	36	21	6	0	0	0	0	0	0	0	0
440	450	38	22	7	0	0	0	0	0	0	0	0
450	460	39	23	8	0	0	0	0	0	0	0	0
460	470	41	24	9	0	0	0	0	0	0	0	0
470	480	42	25	10	0	0	0	0	0	0	0	0
480	490	44	26	11	0	0	0	0	0	0	0	0
490	500	45	27	12	0	0	0	0	0	0	0	0
500	520	47	28	14	0	0	0	0	0	0	0	0
520	540	50	30	16	1	0	0	0	0	0	0	0
540	560	53	32	18	3	0	0	0	0	0	0	0
560	580	56	34	20	5	0	0	0	0	0	0	0
580	600	59	37	22	7	0	0	0	0	0	0	0
600	620	62	40	24	9	0	0	0	0	0	0	0
620	640	65	43	26	11	0	0	0	0	0	0	0
640	660	68	46	28	13	0	0	0	0	0	0	0
660	680	71	49	30	15	0	0	0	0	0	0	0
680	700	74	52	32	17	2	0	0	0	0	0	0
700	720	77	55	34	19	4	0	0	0	0	0	0
720	740	80	58	37	21	6	0	0	0	0	0	0
740	760	83	61	40	23	8	0	0	0	0	0	0
760	780	86	64	43	25	10	0	0	0	0	0	0
780	800	89	67	46	27	12	0	0	0	0	0	0
$800	$820	$92	$70	$49	$29	$14	$0	$0	$0	$0	$0	$0
820	840	95	73	52	31	16	2	0	0	0	0	0
840	860	98	76	55	33	18	4	0	0	0	0	0
860	880	101	79	58	36	20	6	0	0	0	0	0
880	900	104	82	61	39	22	8	0	0	0	0	0
900	920	107	85	64	42	24	10	0	0	0	0	0
920	940	110	88	67	45	26	12	0	0	0	0	0
940	960	113	91	70	48	28	14	0	0	0	0	0
960	980	116	94	73	51	30	16	1	0	0	0	0
980	1,000	119	97	76	54	32	18	3	0	0	0	0
1,000	1,020	122	100	79	57	35	20	5	0	0	0	0
1,020	1,040	125	103	82	60	38	22	7	0	0	0	0
1,040	1,060	128	106	85	63	41	24	9	0	0	0	0
1,060	1,080	131	109	88	66	44	26	11	0	0	0	0
1,080	1,100	134	112	91	69	47	28	13	0	0	0	0
1,100	1,120	137	115	94	72	50	30	15	0	0	0	0
1,120	1,140	140	118	97	75	53	32	17	2	0	0	0
1,140	1,160	143	121	100	78	56	34	19	4	0	0	0
1,160	1,180	146	124	103	81	59	37	21	6	0	0	0
1,180	1,200	149	127	106	84	62	40	23	8	0	0	0
1,200	1,220	152	130	109	87	65	43	25	10	0	0	0
1,220	1,240	155	133	112	90	68	46	27	12	0	0	0
1,240	1,260	158	136	115	93	71	49	29	14	0	0	0
1,260	1,280	161	139	118	96	74	52	31	16	2	0	0
1,280	1,300	164	142	121	99	77	55	33	18	4	0	0
1,300	1,320	167	145	124	102	80	58	36	20	6	0	0
1,320	1,340	170	148	127	105	83	61	39	22	8	0	0
1,340	1,360	173	151	130	108	86	64	42	24	10	0	0
1,360	1,380	176	154	133	111	89	67	45	26	12	0	0
1,380	1,400	179	157	136	114	92	70	48	28	14	0	0
1,400	1,420	182	160	139	117	95	73	51	30	16	1	0
1,420	1,440	185	163	142	120	98	76	54	32	18	3	0
1,440	1,460	189	166	145	123	101	79	57	35	20	5	0
1,460	1,480	194	169	148	126	104	82	60	38	22	7	0
1,480	1,500	199	172	151	129	107	85	63	41	24	9	0
1,500	1,520	204	175	154	132	110	88	66	44	26	11	0
1,520	1,540	209	178	157	135	113	91	69	47	28	13	0
1,540	1,560	214	181	160	138	116	94	72	50	30	15	1
1,560	1,580	219	184	163	141	119	97	75	53	32	17	3
1,580	1,600	224	188	166	144	122	100	78	56	34	19	5
1,600	1,620	229	193	169	147	125	103	81	59	37	21	7
1,620	1,640	234	198	172	150	128	106	84	62	40	23	9
1,640	1,660	239	203	175	153	131	109	87	65	43	25	11
1,660	1,680	244	208	178	156	134	112	90	68	46	27	13
1,680	1,700	249	213	181	159	137	115	93	71	49	29	15
1,700	1,720	254	218	184	162	140	118	96	74	52	31	17
1,720	1,740	259	223	187	165	143	121	99	77	55	33	19
1,740	1,760	264	228	191	168	146	124	102	80	58	36	21
1,760	1,780	269	233	196	171	149	127	105	83	61	39	23
1,780	1,800	274	238	201	174	152	130	108	86	64	42	25
1,800	1,820	279	243	206	177	155	133	111	89	67	45	27
1,820	1,840	284	248	211	180	158	136	114	92	70	48	29
1,840	1,860	289	253	216	183	161	139	117	95	73	51	31
1,860	1,880	294	258	221	186	164	142	120	98	76	54	33
1,880	1,900	299	263	226	190	167	145	123	101	79	57	35
1,900	1,920	304	268	231	195	170	148	126	104	82	60	38
1,920	1,940	309	273	236	200	173	151	129	107	85	63	41
1,940	1,960	314	278	241	205	176	154	132	110	88	66	44
1,960	1,980	319	283	246	210	179	157	135	113	91	69	47
1,980	2,000	324	288	251	215	182	160	138	116	94	72	50
2,000	2,020	329	293	256	220	185	163	141	119	97	75	53
2,020	2,040	334	298	261	225	188	166	144	122	100	78	56
2,040	2,060	339	303	266	230	193	169	147	125	103	81	59
2,060	2,080	344	308	271	235	198	172	150	128	106	84	62
2,080	2,100	349	313	276	240	203	175	153	131	109	87	65
$2,100 and over		Use Table 2(a) for a SINGLE person on page 36. Also see the instructions on page 35.

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 tax to be withheld is—
$  0	$320	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
320	330	1	0	0	0	0	0	0	0	0	0	0
330	340	2	0	0	0	0	0	0	0	0	0	0
340	350	3	0	0	0	0	0	0	0	0	0	0
350	360	4	0	0	0	0	0	0	0	0	0	0
360	370	5	0	0	0	0	0	0	0	0	0	0
370	380	6	0	0	0	0	0	0	0	0	0	0
380	390	7	0	0	0	0	0	0	0	0	0	0
390	400	8	0	0	0	0	0	0	0	0	0	0
400	410	9	0	0	0	0	0	0	0	0	0	0
410	420	10	0	0	0	0	0	0	0	0	0	0
420	430	11	0	0	0	0	0	0	0	0	0	0
430	440	12	0	0	0	0	0	0	0	0	0	0
440	450	13	0	0	0	0	0	0	0	0	0	0
450	460	14	0	0	0	0	0	0	0	0	0	0
460	470	15	1	0	0	0	0	0	0	0	0	0
470	480	16	2	0	0	0	0	0	0	0	0	0
480	490	17	3	0	0	0	0	0	0	0	0	0
490	500	18	4	0	0	0	0	0	0	0	0	0
500	520	20	5	0	0	0	0	0	0	0	0	0
520	540	22	7	0	0	0	0	0	0	0	0	0
540	560	24	9	0	0	0	0	0	0	0	0	0
560	580	26	11	0	0	0	0	0	0	0	0	0
580	600	28	13	0	0	0	0	0	0	0	0	0
600	620	30	15	1	0	0	0	0	0	0	0	0
620	640	32	17	3	0	0	0	0	0	0	0	0
640	660	34	19	5	0	0	0	0	0	0	0	0
660	680	36	21	7	0	0	0	0	0	0	0	0
680	700	38	23	9	0	0	0	0	0	0	0	0
700	720	40	25	11	0	0	0	0	0	0	0	0
720	740	42	27	13	0	0	0	0	0	0	0	0
740	760	44	29	15	0	0	0	0	0	0	0	0
760	780	46	31	17	2	0	0	0	0	0	0	0
780	800	48	33	19	4	0	0	0	0	0	0	0
800	820	50	35	21	6	0	0	0	0	0	0	0
820	840	52	37	23	8	0	0	0	0	0	0	0
840	860	54	39	25	10	0	0	0	0	0	0	0
860	880	56	41	27	12	0	0	0	0	0	0	0
880	900	58	43	29	14	0	0	0	0	0	0	0
900	920	60	45	31	16	1	0	0	0	0	0	0
920	940	62	47	33	18	3	0	0	0	0	0	0
940	960	64	49	35	20	5	0	0	0	0	0	0
960	980	66	51	37	22	7	0	0	0	0	0	0
980	1,000	68	53	39	24	9	0	0	0	0	0	0
1,000	1,020	71	55	41	26	11	0	0	0	0	0	0
1,020	1,040	74	57	43	28	13	0	0	0	0	0	0
1,040	1,060	77	59	45	30	15	1	0	0	0	0	0
1,060	1,080	80	61	47	32	17	3	0	0	0	0	0
1,080	1,100	83	63	49	34	19	5	0	0	0	0	0
1,100	1,120	86	65	51	36	21	7	0	0	0	0	0
1,120	1,140	89	67	53	38	23	9	0	0	0	0	0
1,140	1,160	92	70	55	40	25	11	0	0	0	0	0
1,160	1,180	95	73	57	42	27	13	0	0	0	0	0
1,180	1,200	98	76	59	44	29	15	0	0	0	0	0
1,200	1,220	101	79	61	46	31	17	2	0	0	0	0
1,220	1,240	104	82	63	48	33	19	4	0	0	0	0
1,240	1,260	107	85	65	50	35	21	6	0	0	0	0
1,260	1,280	110	88	67	52	37	23	8	0	0	0	0
1,280	1,300	113	91	69	54	39	25	10	0	0	0	0
1,300	1,320	116	94	72	56	41	27	12	0	0	0	0