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Wage Bracket Percentage Method Tables (for Automated Payroll Systems)(p30) |
Nonresident alien employees.(p30) |
Kinds of tables.(p30) |
Which table to use.(p30) |
Rounding.(p30) |
Weekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Single Persons | Married Persons | |||||||||
If the number of allowances is— | And gross wages are— | from gross wages^{1} | Multiply result by— | And gross wages are— | from gross wages^{1} | Multiply result by— | ||||
Over | But not over | Over | But not over | |||||||
A | B | C | D | A | B | C | D | |||
$0.00 | $209.00 | subtract | $41.00 | 10% | $0.00 | $490.00 | subtract | $156.00 | 10% | |
$209.00 | $721.00 | subtract | $97.00 | 15% | $490.00 | $1,515.00 | subtract | $267.33 | 15% | |
0 | $721.00 | $1,688.00 | subtract | $346.60 | 25% | $1,515.00 | $2,900.00 | subtract | $766.40 | 25% |
$1,688.00 | $3,477.00 | subtract | $490.32 | 28% | $2,900.00 | $4,338.00 | subtract | $995.00 | 28% | |
$3,477.00 | $7,510.00 | subtract | $942.85 | 33% | $4,338.00 | $7,624.00 | subtract | $1,501.52 | 33% | |
$7,510.00 | subtract | $1,318.11 | 35% | $7,624.00 | subtract | $1,851.37 | 35% | |||
$0.00 | $282.08 | subtract | $114.08 | 10% | $0.00 | $563.08 | subtract | $229.08 | 10% | |
$282.08 | $794.08 | subtract | $170.08 | 15% | $563.08 | $1,588.08 | subtract | $340.41 | 15% | |
1 | $794.08 | $1,761.08 | subtract | $419.68 | 25% | $1,588.08 | $2,973.08 | subtract | $839.48 | 25% |
$1,761.08 | $3,550.08 | subtract | $563.40 | 28% | $2,973.08 | $4,411.08 | subtract | $1,068.08 | 28% | |
$3,550.08 | $7,583.08 | subtract | $1,015.93 | 33% | $4,411.08 | $7,697.08 | subtract | $1,574.60 | 33% | |
$7,583.08 | subtract | $1,391.19 | 35% | $7,697.08 | subtract | $1,924.45 | 35% | |||
$0.00 | $355.16 | subtract | $187.16 | 10% | $0.00 | $636.16 | subtract | $302.16 | 10% | |
$355.16 | $867.16 | subtract | $243.16 | 15% | $636.16 | $1,661.16 | subtract | $413.49 | 15% | |
2 | $867.16 | $1,834.16 | subtract | $492.76 | 25% | $1,661.16 | $3,046.16 | subtract | $912.56 | 25% |
$1,834.16 | $3,623.16 | subtract | $636.48 | 28% | $3,046.16 | $4,484.16 | subtract | $1,141.16 | 28% | |
$3,623.16 | $7,656.16 | subtract | $1,089.01 | 33% | $4,484.16 | $7,770.16 | subtract | $1,647.68 | 33% | |
$7,656.16 | subtract | $1,464.27 | 35% | $7,770.16 | subtract | $1,997.53 | 35% | |||
$0.00 | $428.24 | subtract | $260.24 | 10% | $0.00 | $709.24 | subtract | $375.24 | 10% | |
$428.24 | $940.24 | subtract | $316.24 | 15% | $709.24 | $1,734.24 | subtract | $486.57 | 15% | |
3 | $940.24 | $1,907.24 | subtract | $565.84 | 25% | $1,734.24 | $3,119.24 | subtract | $985.64 | 25% |
$1,907.24 | $3,696.24 | subtract | $709.56 | 28% | $3,119.24 | $4,557.24 | subtract | $1,214.24 | 28% | |
$3,696.24 | $7,729.24 | subtract | $1,162.09 | 33% | $4,557.24 | $7,843.24 | subtract | $1,720.76 | 33% | |
$7,729.24 | subtract | $1,537.35 | 35% | $7,843.24 | subtract | $2,070.61 | 35% | |||
$0.00 | $501.32 | subtract | $333.32 | 10% | $0.00 | $782.32 | subtract | $448.32 | 10% | |
$501.32 | $1,013.32 | subtract | $389.32 | 15% | $782.32 | $1,807.32 | subtract | $559.65 | 15% | |
4 | $1,013.32 | $1,980.32 | subtract | $638.92 | 25% | $1,807.32 | $3,192.32 | subtract | $1,058.72 | 25% |
$1,980.32 | $3,769.32 | subtract | $782.64 | 28% | $3,192.32 | $4,630.32 | subtract | $1,287.32 | 28% | |
$3,769.32 | $7,802.32 | subtract | $1,235.17 | 33% | $4,630.32 | $7,916.32 | subtract | $1,793.84 | 33% | |
$7,802.32 | subtract | $1,610.43 | 35% | $7,916.32 | subtract | $2,143.69 | 35% | |||
$0.00 | $574.40 | subtract | $406.40 | 10% | $0.00 | $855.40 | subtract | $521.40 | 10% | |
$574.40 | $1,086.40 | subtract | $462.40 | 15% | $855.40 | $1,880.40 | subtract | $632.73 | 15% | |
5 | $1,086.40 | $2,053.40 | subtract | $712.00 | 25% | $1,880.40 | $3,265.40 | subtract | $1,131.80 | 25% |
$2,053.40 | $3,842.40 | subtract | $855.72 | 28% | $3,265.40 | $4,703.40 | subtract | $1,360.40 | 28% | |
$3,842.40 | $7,875.40 | subtract | $1,308.25 | 33% | $4,703.40 | $7,989.40 | subtract | $1,866.92 | 33% | |
$7,875.40 | subtract | $1,683.51 | 35% | $7,989.40 | subtract | $2,216.77 | 35% | |||
$0.00 | $647.48 | subtract | $479.48 | 10% | $0.00 | $928.48 | subtract | $594.48 | 10% | |
$647.48 | $1,159.48 | subtract | $535.48 | 15% | $928.48 | $1,953.48 | subtract | $705.81 | 15% | |
6 | $1,159.48 | $2,126.48 | subtract | $785.08 | 25% | $1,953.48 | $3,338.48 | subtract | $1,204.88 | 25% |
$2,126.48 | $3,915.48 | subtract | $928.80 | 28% | $3,338.48 | $4,776.48 | subtract | $1,433.48 | 28% | |
$3,915.48 | $7,948.48 | subtract | $1,381.33 | 33% | $4,776.48 | $8,062.48 | subtract | $1,940.00 | 33% | |
$7,948.48 | subtract | $1,756.59 | 35% | $8,062.48 | subtract | $2,289.85 | 35% | |||
$0.00 | $720.56 | subtract | $552.56 | 10% | $0.00 | $1,001.56 | subtract | $667.56 | 10% | |
$720.56 | $1,232.56 | subtract | $608.56 | 15% | $1,001.56 | $2,026.56 | subtract | $778.89 | 15% | |
7 | $1,232.56 | $2,199.56 | subtract | $858.16 | 25% | $2,026.56 | $3,411.56 | subtract | $1,277.96 | 25% |
$2,199.56 | $3,988.56 | subtract | $1,001.88 | 28% | $3,411.56 | $4,849.56 | subtract | $1,506.56 | 28% | |
$3,988.56 | $8,021.56 | subtract | $1,454.41 | 33% | $4,849.56 | $8,135.56 | subtract | $2,013.08 | 33% | |
$8,021.56 | subtract | $1,829.67 | 35% | $8,135.56 | subtract | $2,362.93 | 35% | |||
(Continue on next page) | ||||||||||
$0.00 | $793.64 | subtract | $625.64 | 10% | $0.00 | $1,074.64 | subtract | $740.64 | 10% | |
$793.64 | $1,305.64 | subtract | $681.64 | 15% | $1,074.64 | $2,099.64 | subtract | $851.97 | 15% | |
8 | $1,305.64 | $2,272.64 | subtract | $931.24 | 25% | $2,099.64 | $3,484.64 | subtract | $1,351.04 | 25% |
$2,272.64 | $4,061.64 | subtract | $1,074.96 | 28% | $3,484.64 | $4,922.64 | subtract | $1,579.64 | 28% | |
$4,061.64 | $8,094.64 | subtract | $1,527.49 | 33% | $4,922.64 | $8,208.64 | subtract | $2,086.16 | 33% | |
$8,094.64 | subtract | $1,902.75 | 35% | $8,208.64 | subtract | $2,436.01 | 35% | |||
$0.00 | $866.72 | subtract | $698.72 | 10% | $0.00 | $1,147.72 | subtract | $813.72 | 10% | |
$866.72 | $1,378.72 | subtract | $754.72 | 15% | $1,147.72 | $2,172.72 | subtract | $925.05 | 15% | |
9^{2} | $1,378.72 | $2,345.72 | subtract | $1,004.32 | 25% | $2,172.72 | $3,557.72 | subtract | $1,424.12 | 25% |
$2,345.72 | $4,134.72 | subtract | $1,148.04 | 28% | $3,557.72 | $4,995.72 | subtract | $1,652.72 | 28% | |
$4,134.72 | $8,167.72 | subtract | $1,600.57 | 33% | $4,995.72 | $8,281.72 | subtract | $2,159.24 | 33% | |
$8,167.72 | subtract | $1,975.83 | 35% | $8,281.72 | subtract | $2,509.09 | 35% | |||
Instructions | ||||||||||
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. | ||||||||||
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. | ||||||||||
C. Subtract the amount shown in column C from the employee's gross wage. | ||||||||||
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. | ||||||||||
^{1} If the gross wages are less than the amount to be subtracted, the withholding is zero. | ||||||||||
^{2} You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $73.08 for each additional allowance claimed. | ||||||||||
Biweekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Single Persons | Married Persons | |||||||||
If the number of allowances is— | And gross wages are— | from gross wages^{1} | Multiply result by— | And gross wages are— | from gross wages^{1} | Multiply result by— | ||||
Over | But not over | Over | But not over | |||||||
A | B | C | D | A | B | C | D | |||
$0.00 | $417.00 | subtract | $83.00 | 10% | $0.00 | $981.00 | subtract | $312.00 | 10% | |
$417.00 | $1,442.00 | subtract | $194.33 | 15% | $981.00 | $3,031.00 | subtract | $535.00 | 15% | |
0 | $1,442.00 | $3,377.00 | subtract | $693.40 | 25% | $3,031.00 | $5,800.00 | subtract | $1,533.40 | 25% |
$3,377.00 | $6,954.00 | subtract | $980.93 | 28% | $5,800.00 | $8,675.00 | subtract | $1,990.54 | 28% | |
$6,954.00 | $15,019.00 | subtract | $1,885.94 | 33% | $8,675.00 | $15,248.00 | subtract | $3,003.33 | 33% | |
$15,019.00 | subtract | $2,636.40 | 35% | $15,248.00 | subtract | $3,703.03 | 35% | |||
$0.00 | $563.15 | subtract | $229.15 | 10% | $0.00 | $1,127.15 | subtract | $458.15 | 10% | |
$563.15 | $1,588.15 | subtract | $340.48 | 15% | $1,127.15 | $3,177.15 | subtract | $681.15 | 15% | |
1 | $1,588.15 | $3,523.15 | subtract | $839.55 | 25% | $3,177.15 | $5,946.15 | subtract | $1,679.55 | 25% |
$3,523.15 | $7,100.15 | subtract | $1,127.08 | 28% | $5,946.15 | $8,821.15 | subtract | $2,136.69 | 28% | |
$7,100.15 | $15,165.15 | subtract | $2,032.09 | 33% | $8,821.15 | $15,394.15 | subtract | $3,149.48 | 33% | |
$15,165.15 | subtract | $2,782.55 | 35% | $15,394.15 | subtract | $3,849.18 | 35% | |||
$0.00 | $709.30 | subtract | $375.30 | 10% | $0.00 | $1,273.30 | subtract | $604.30 | 10% | |
$709.30 | $1,734.30 | subtract | $486.63 | 15% | $1,273.30 | $3,323.30 | subtract | $827.30 | 15% | |
2 | $1,734.30 | $3,669.30 | subtract | $985.70 | 25% | $3,323.30 | $6,092.30 | subtract | $1,825.70 | 25% |
$3,669.30 | $7,246.30 | subtract | $1,273.23 | 28% | $6,092.30 | $8,967.30 | subtract | $2,282.84 | 28% | |
$7,246.30 | $15,311.30 | subtract | $2,178.24 | 33% | $8,967.30 | $15,540.30 | subtract | $3,295.63 | 33% | |
$15,311.30 | subtract | $2,928.70 | 35% | $15,540.30 | subtract | $3,995.33 | 35% | |||
$0.00 | $855.45 | subtract | $521.45 | 10% | $0.00 | $1,419.45 | subtract | $750.45 | 10% | |
$855.45 | $1,880.45 | subtract | $632.78 | 15% | $1,419.45 | $3,469.45 | subtract | $973.45 | 15% | |
3 | $1,880.45 | $3,815.45 | subtract | $1,131.85 | 25% | $3,469.45 | $6,238.45 | subtract | $1,971.85 | 25% |
$3,815.45 | $7,392.45 | subtract | $1,419.38 | 28% | $6,238.45 | $9,113.45 | subtract | $2,428.99 | 28% | |
$7,392.45 | $15,457.45 | subtract | $2,324.39 | 33% | $9,113.45 | $15,686.45 | subtract | $3,441.78 | 33% | |
$15,457.45 | subtract | $3,074.85 | 35% | $15,686.45 | subtract | $4,141.48 | 35% | |||
$0.00 | $1,001.60 | subtract | $667.60 | 10% | $0.00 | $1,565.60 | subtract | $896.60 | 10% | |
$1,001.60 | $2,026.60 | subtract | $778.93 | 15% | $1,565.60 | $3,615.60 | subtract | $1,119.60 | 15% | |
4 | $2,026.60 | $3,961.60 | subtract | $1,278.00 | 25% | $3,615.60 | $6,384.60 | subtract | $2,118.00 | 25% |
$3,961.60 | $7,538.60 | subtract | $1,565.53 | 28% | $6,384.60 | $9,259.60 | subtract | $2,575.14 | 28% | |
$7,538.60 | $15,603.60 | subtract | $2,470.54 | 33% | $9,259.60 | $15,832.60 | subtract | $3,587.93 | 33% | |
$15,603.60 | subtract | $3,221.00 | 35% | $15,832.60 | subtract | $4,287.63 | 35% | |||
$0.00 | $1,147.75 | subtract | $813.75 | 10% | $0.00 | $1,711.75 | subtract | $1,042.75 | 10% | |
$1,147.75 | $2,172.75 | subtract | $925.08 | 15% | $1,711.75 | $3,761.75 | subtract | $1,265.75 | 15% | |
5 | $2,172.75 | $4,107.75 | subtract | $1,424.15 | 25% | $3,761.75 | $6,530.75 | subtract | $2,264.15 | 25% |
$4,107.75 | $7,684.75 | subtract | $1,711.68 | 28% | $6,530.75 | $9,405.75 | subtract | $2,721.29 | 28% | |
$7,684.75 | $15,749.75 | subtract | $2,616.69 | 33% | $9,405.75 | $15,978.75 | subtract | $3,734.08 | 33% | |
$15,749.75 | subtract | $3,367.15 | 35% | $15,978.75 | subtract | $4,433.78 | 35% | |||
$0.00 | $1,293.90 | subtract | $959.90 | 10% | $0.00 | $1,857.90 | subtract | $1,188.90 | 10% | |
$1,293.90 | $2,318.90 | subtract | $1,071.23 | 15% | $1,857.90 | $3,907.90 | subtract | $1,411.90 | 15% | |
6 | $2,318.90 | $4,253.90 | subtract | $1,570.30 | 25% | $3,907.90 | $6,676.90 | subtract | $2,410.30 | 25% |
$4,253.90 | $7,830.90 | subtract | $1,857.83 | 28% | $6,676.90 | $9,551.90 | subtract | $2,867.44 | 28% | |
$7,830.90 | $15,895.90 | subtract | $2,762.84 | 33% | $9,551.90 | $16,124.90 | subtract | $3,880.23 | 33% | |
$15,895.90 | subtract | $3,513.30 | 35% | $16,124.90 | subtract | $4,579.93 | 35% | |||
$0.00 | $1,440.05 | subtract | $1,106.05 | 10% | $0.00 | $2,004.05 | subtract | $1,335.05 | 10% | |
$1,440.05 | $2,465.05 | subtract | $1,217.38 | 15% | $2,004.05 | $4,054.05 | subtract | $1,558.05 | 15% | |
7 | $2,465.05 | $4,400.05 | subtract | $1,716.45 | 25% | $4,054.05 | $6,823.05 | subtract | $2,556.45 | 25% |
$4,400.05 | $7,977.05 | subtract | $2,003.98 | 28% | $6,823.05 | $9,698.05 | subtract | $3,013.59 | 28% | |
$7,977.05 | $16,042.05 | subtract | $2,908.99 | 33% | $9,698.05 | $16,271.05 | subtract | $4,026.38 | 33% | |
$16,042.05 | subtract | $3,659.45 | 35% | $16,271.05 | subtract | $4,726.08 | 35% | |||
(Continue on next page) | ||||||||||
$0.00 | $1,586.20 | subtract | $1,252.20 | 10% | $0.00 | $2,150.20 | subtract | $1,481.20 | 10% | |
$1,586.20 | $2,611.20 | subtract | $1,363.53 | 15% | $2,150.20 | $4,200.20 | subtract | $1,704.20 | 15% | |
8 | $2,611.20 | $4,546.20 | subtract | $1,862.60 | 25% | $4,200.20 | $6,969.20 | subtract | $2,702.60 | 25% |
$4,546.20 | $8,123.20 | subtract | $2,150.13 | 28% | $6,969.20 | $9,844.20 | subtract | $3,159.74 | 28% | |
$8,123.20 | $16,188.20 | subtract | $3,055.14 | 33% | $9,844.20 | $16,417.20 | subtract | $4,172.53 | 33% | |
$16,188.20 | subtract | $3,805.60 | 35% | $16,417.20 | subtract | $4,872.23 | 35% | |||
$0.00 | $1,732.35 | subtract | $1,398.35 | 10% | $0.00 | $2,296.35 | subtract | $1,627.35 | 10% | |
$1,732.35 | $2,757.35 | subtract | $1,509.68 | 15% | $2,296.35 | $4,346.35 | subtract | $1,850.35 | 15% | |
9^{2} | $2,757.35 | $4,692.35 | subtract | $2,008.75 | 25% | $4,346.35 | $7,115.35 | subtract | $2,848.75 | 25% |
$4,692.35 | $8,269.35 | subtract | $2,296.28 | 28% | $7,115.35 | $9,990.35 | subtract | $3,305.89 | 28% | |
$8,269.35 | $16,334.35 | subtract | $3,201.29 | 33% | $9,990.35 | $16,563.35 | subtract | $4,318.68 | 33% | |
$16,334.35 | subtract | $3,951.75 | 35% | $16,563.35 | subtract | $5,018.38 | 35% | |||
Instructions | ||||||||||
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. | ||||||||||
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. | ||||||||||
C. Subtract the amount shown in column C from the employee's gross wage. | ||||||||||
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. | ||||||||||
^{1} If the gross wages are less than the amount to be subtracted, the withholding is zero. | ||||||||||
^{2} You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $146.15 for each additional allowance claimed. | ||||||||||
Semimonthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Single Persons | Married Persons | |||||||||
If the number of allowances is— | And gross wages are— | from gross wages^{1} | Multiply result by— | And gross wages are— | from gross wages^{1} | Multiply result by— | ||||
Over | But not over | Over | But not over | |||||||
A | B | C | D | A | B | C | D | |||
$0.00 | $452.00 | subtract | $90.00 | 10% | $0.00 | $1,063.00 | subtract | $338.00 | 10% | |
$452.00 | $1,563.00 | subtract | $210.67 | 15% | $1,063.00 | $3,283.00 | subtract | $579.67 | 15% | |
0 | $1,563.00 | $3,658.00 | subtract | $751.60 | 25% | $3,283.00 | $6,283.00 | subtract | $1,661.00 | 25% |
$3,658.00 | $7,533.00 | subtract | $1,063.00 | 28% | $6,283.00 | $9,398.00 | subtract | $2,156.21 | 28% | |
$7,533.00 | $16,271.00 | subtract | $2,043.30 | 33% | $9,398.00 | $16,519.00 | subtract | $3,253.45 | 33% | |
$16,271.00 | subtract | $2,856.31 | 35% | $16,519.00 | subtract | $4,011.49 | 35% | |||
$0.00 | $610.33 | subtract | $248.33 | 10% | $0.00 | $1,221.33 | subtract | $496.33 | 10% | |
$610.33 | $1,721.33 | subtract | $369.00 | 15% | $1,221.33 | $3,441.33 | subtract | $738.00 | 15% | |
1 | $1,721.33 | $3,816.33 | subtract | $909.93 | 25% | $3,441.33 | $6,441.33 | subtract | $1,819.33 | 25% |
$3,816.33 | $7,691.33 | subtract | $1,221.33 | 28% | $6,441.33 | $9,556.33 | subtract | $2,314.54 | 28% | |
$7,691.33 | $16,429.33 | subtract | $2,201.63 | 33% | $9,556.33 | $16,677.33 | subtract | $3,411.78 | 33% | |
$16,429.33 | subtract | $3,014.64 | 35% | $16,677.33 | subtract | $4,169.82 | 35% | |||
$0.00 | $768.66 | subtract | $406.66 | 10% | $0.00 | $1,379.66 | subtract | $654.66 | 10% | |
$768.66 | $1,879.66 | subtract | $527.33 | 15% | $1,379.66 | $3,599.66 | subtract | $896.33 | 15% | |
2 | $1,879.66 | $3,974.66 | subtract | $1,068.26 | 25% | $3,599.66 | $6,599.66 | subtract | $1,977.66 | 25% |
$3,974.66 | $7,849.66 | subtract | $1,379.66 | 28% | $6,599.66 | $9,714.66 | subtract | $2,472.87 | 28% | |
$7,849.66 | $16,587.66 | subtract | $2,359.96 | 33% | $9,714.66 | $16,835.66 | subtract | $3,570.11 | 33% | |
$16,587.66 | subtract | $3,172.97 | 35% | $16,835.66 | subtract | $4,328.15 | 35% | |||
$0.00 | $926.99 | subtract | $564.99 | 10% | $0.00 | $1,537.99 | subtract | $812.99 | 10% | |
$926.99 | $2,037.99 | subtract | $685.66 | 15% | $1,537.99 | $3,757.99 | subtract | $1,054.66 | 15% | |
3 | $2,037.99 | $4,132.99 | subtract | $1,226.59 | 25% | $3,757.99 | $6,757.99 | subtract | $2,135.99 | 25% |
$4,132.99 | $8,007.99 | subtract | $1,537.99 | 28% | $6,757.99 | $9,872.99 | subtract | $2,631.20 | 28% | |
$8,007.99 | $16,745.99 | subtract | $2,518.29 | 33% | $9,872.99 | $16,993.99 | subtract | $3,728.44 | 33% | |
$16,745.99 | subtract | $3,331.30 | 35% | $16,993.99 | subtract | $4,486.48 | 35% | |||
$0.00 | $1,085.32 | subtract | $723.32 | 10% | $0.00 | $1,696.32 | subtract | $971.32 | 10% | |
$1,085.32 | $2,196.32 | subtract | $843.99 | 15% | $1,696.32 | $3,916.32 | subtract | $1,212.99 | 15% | |
4 | $2,196.32 | $4,291.32 | subtract | $1,384.92 | 25% | $3,916.32 | $6,916.32 | subtract | $2,294.32 | 25% |
$4,291.32 | $8,166.32 | subtract | $1,696.32 | 28% | $6,916.32 | $10,031.32 | subtract | $2,789.53 | 28% | |
$8,166.32 | $16,904.32 | subtract | $2,676.62 | 33% | $10,031.32 | $17,152.32 | subtract | $3,886.77 | 33% | |
$16,904.32 | subtract | $3,489.63 | 35% | $17,152.32 | subtract | $4,644.81 | 35% | |||
$0.00 | $1,243.65 | subtract | $881.65 | 10% | $0.00 | $1,854.65 | subtract | $1,129.65 | 10% | |
$1,243.65 | $2,354.65 | subtract | $1,002.32 | 15% | $1,854.65 | $4,074.65 | subtract | $1,371.32 | 15% | |
5 | $2,354.65 | $4,449.65 | subtract | $1,543.25 | 25% | $4,074.65 | $7,074.65 | subtract | $2,452.65 | 25% |
$4,449.65 | $8,324.65 | subtract | $1,854.65 | 28% | $7,074.65 | $10,189.65 | subtract | $2,947.86 | 28% | |
$8,324.65 | $17,062.65 | subtract | $2,834.95 | 33% | $10,189.65 | $17,310.65 | subtract | $4,045.10 | 33% | |
$17,062.65 | subtract | $3,647.96 | 35% | $17,310.65 | subtract | $4,803.14 | 35% | |||
$0.00 | $1,401.98 | subtract | $1,039.98 | 10% | $0.00 | $2,012.98 | subtract | $1,287.98 | 10% | |
$1,401.98 | $2,512.98 | subtract | $1,160.65 | 15% | $2,012.98 | $4,232.98 | subtract | $1,529.65 | 15% | |
6 | $2,512.98 | $4,607.98 | subtract | $1,701.58 | 25% | $4,232.98 | $7,232.98 | subtract | $2,610.98 | 25% |
$4,607.98 | $8,482.98 | subtract | $2,012.98 | 28% | $7,232.98 | $10,347.98 | subtract | $3,106.19 | 28% | |
$8,482.98 | $17,220.98 | subtract | $2,993.28 | 33% | $10,347.98 | $17,468.98 | subtract | $4,203.43 | 33% | |
$17,220.98 | subtract | $3,806.29 | 35% | $17,468.98 | subtract | $4,961.47 | 35% | |||
$0.00 | $1,560.31 | subtract | $1,198.31 | 10% | $0.00 | $2,171.31 | subtract | $1,446.31 | 10% | |
$1,560.31 | $2,671.31 | subtract | $1,318.98 | 15% | $2,171.31 | $4,391.31 | subtract | $1,687.98 | 15% | |
7 | $2,671.31 | $4,766.31 | subtract | $1,859.91 | 25% | $4,391.31 | $7,391.31 | subtract | $2,769.31 | 25% |
$4,766.31 | $8,641.31 | subtract | $2,171.31 | 28% | $7,391.31 | $10,506.31 | subtract | $3,264.52 | 28% | |
$8,641.31 | $17,379.31 | subtract | $3,151.61 | 33% | $10,506.31 | $17,627.31 | subtract | $4,361.76 | 33% | |
$17,379.31 | subtract | $3,964.62 | 35% | $17,627.31 | subtract | $5,119.80 | 35% | |||
(Continue on next page) | ||||||||||
$0.00 | $1,718.64 | subtract | $1,356.64 | 10% | $0.00 | $2,329.64 | subtract | $1,604.64 | 10% | |
$1,718.64 | $2,829.64 | subtract | $1,477.31 | 15% | $2,329.64 | $4,549.64 | subtract | $1,846.31 | 15% | |
8 | $2,829.64 | $4,924.64 | subtract | $2,018.24 | 25% | $4,549.64 | $7,549.64 | subtract | $2,927.64 | 25% |
$4,924.64 | $8,799.64 | subtract | $2,329.64 | 28% | $7,549.64 | $10,664.64 | subtract | $3,422.85 | 28% | |
$8,799.64 | $17,537.64 | subtract | $3,309.94 | 33% | $10,664.64 | $17,785.64 | subtract | $4,520.09 | 33% | |
$17,537.64 | subtract | $4,122.95 | 35% | $17,785.64 | subtract | $5,278.13 | 35% | |||
$0.00 | $1,876.97 | subtract | $1,514.97 | 10% | $0.00 | $2,487.97 | subtract | $1,762.97 | 10% | |
$1,876.97 | $2,987.97 | subtract | $1,635.64 | 15% | $2,487.97 | $4,707.97 | subtract | $2,004.64 | 15% | |
9^{2} | $2,987.97 | $5,082.97 | subtract | $2,176.57 | 25% | $4,707.97 | $7,707.97 | subtract | $3,085.97 | 25% |
$5,082.97 | $8,957.97 | subtract | $2,487.97 | 28% | $7,707.97 | $10,822.97 | subtract | $3,581.18 | 28% | |
$8,957.97 | $17,695.97 | subtract | $3,468.27 | 33% | $10,822.97 | $17,943.97 | subtract | $4,678.42 | 33% | |
$17,695.97 | subtract | $4,281.28 | 35% | $17,943.97 | subtract | $5,436.46 | 35% | |||
Instructions | ||||||||||
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. | ||||||||||
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. | ||||||||||
C. Subtract the amount shown in column C from the employee's gross wages. | ||||||||||
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. | ||||||||||
^{1} If the gross wages are less than the amount to be subtracted, the withholding is zero. | ||||||||||
^{2} You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $158.33 for each additional allowance claimed. | ||||||||||
Monthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Single Persons | Married Persons | |||||||||
If the number of allowances is— | And gross wages are— | from gross wages^{1} | Multiply result by— | And gross wages are— | from gross wages^{1} | Multiply result by— | ||||
Over | But not over | Over | But not over | |||||||
A | B | C | D | A | B | C | D | |||
$0.00 | $904.00 | subtract | $179.00 | 10% | $0.00 | $2,125.00 | subtract | $675.00 | 10% | |
$904.00 | $3,125.00 | subtract | $420.67 | 15% | $2,125.00 | $6,567.00 | subtract | $1,158.33 | 15% | |
0 | $3,125.00 | $7,317.00 | subtract | $1,502.40 | 25% | $6,567.00 | $12,567.00 | subtract | $3,321.80 | 25% |
$7,317.00 | $15,067.00 | subtract | $2,125.39 | 28% | $12,567.00 | $18,796.00 | subtract | $4,312.36 | 28% | |
$15,067.00 | $32,542.00 | subtract | $4,086.24 | 33% | $18,796.00 | $33,038.00 | subtract | $6,506.85 | 33% | |
$32,542.00 | subtract | $5,712.29 | 35% | $33,038.00 | subtract | $8,022.91 | 35% | |||
$0.00 | $1,220.67 | subtract | $495.67 | 10% | $0.00 | $2,441.67 | subtract | $991.67 | 10% | |
$1,220.67 | $3,441.67 | subtract | $737.34 | 15% | $2,441.67 | $6,883.67 | subtract | $1,475.00 | 15% | |
1 | $3,441.67 | $7,633.67 | subtract | $1,819.07 | 25% | $6,883.67 | $12,883.67 | subtract | $3,638.47 | 25% |
$7,633.67 | $15,383.67 | subtract | $2,442.06 | 28% | $12,883.67 | $19,112.67 | subtract | $4,629.03 | 28% | |
$15,383.67 | $32,858.67 | subtract | $4,402.91 | 33% | $19,112.67 | $33,354.67 | subtract | $6,823.52 | 33% | |
$32,858.67 | subtract | $6,028.96 | 35% | $33,354.67 | subtract | $8,339.58 | 35% | |||
$0.00 | $1,537.34 | subtract | $812.34 | 10% | $0.00 | $2,758.34 | subtract | $1,308.34 | 10% | |
$1,537.34 | $3,758.34 | subtract | $1,054.01 | 15% | $2,758.34 | $7,200.34 | subtract | $1,791.67 | 15% | |
2 | $3,758.34 | $7,950.34 | subtract | $2,135.74 | 25% | $7,200.34 | $13,200.34 | subtract | $3,955.14 | 25% |
$7,950.34 | $15,700.34 | subtract | $2,758.73 | 28% | $13,200.34 | $19,429.34 | subtract | $4,945.70 | 28% | |
$15,700.34 | $33,175.34 | subtract | $4,719.58 | 33% | $19,429.34 | $33,671.34 | subtract | $7,140.19 | 33% | |
$33,175.34 | subtract | $6,345.63 | 35% | $33,671.34 | subtract | $8,656.25 | 35% | |||
$0.00 | $1,854.01 | subtract | $1,129.01 | 10% | $0.00 | $3,075.01 | subtract | $1,625.01 | 10% | |
$1,854.01 | $4,075.01 | subtract | $1,370.68 | 15% | $3,075.01 | $7,517.01 | subtract | $2,108.34 | 15% | |
3 | $4,075.01 | $8,267.01 | subtract | $2,452.41 | 25% | $7,517.01 | $13,517.01 | subtract | $4,271.81 | 25% |
$8,267.01 | $16,017.01 | subtract | $3,075.40 | 28% | $13,517.01 | $19,746.01 | subtract | $5,262.37 | 28% | |
$16,017.01 | $33,492.01 | subtract | $5,036.25 | 33% | $19,746.01 | $33,988.01 | subtract | $7,456.86 | 33% | |
$33,492.01 | subtract | $6,662.30 | 35% | $33,988.01 | subtract | $8,972.92 | 35% | |||
$0.00 | $2,170.68 | subtract | $1,445.68 | 10% | $0.00 | $3,391.68 | subtract | $1,941.68 | 10% | |
$2,170.68 | $4,391.68 | subtract | $1,687.35 | 15% | $3,391.68 | $7,833.68 | subtract | $2,425.01 | 15% | |
4 | $4,391.68 | $8,583.68 | subtract | $2,769.08 | 25% | $7,833.68 | $13,833.68 | subtract | $4,588.48 | 25% |
$8,583.68 | $16,333.68 | subtract | $3,392.07 | 28% | $13,833.68 | $20,062.68 | subtract | $5,579.04 | 28% | |
$16,333.68 | $33,808.68 | subtract | $5,352.92 | 33% | $20,062.68 | $34,304.68 | subtract | $7,773.53 | 33% | |
$33,808.68 | subtract | $6,978.97 | 35% | $34,304.68 | subtract | $9,289.59 | 35% | |||
$0.00 | $2,487.35 | subtract | $1,762.35 | 10% | $0.00 | $3,708.35 | subtract | $2,258.35 | 10% | |
$2,487.35 | $4,708.35 | subtract | $2,004.02 | 15% | $3,708.35 | $8,150.35 | subtract | $2,741.68 | 15% | |
5 | $4,708.35 | $8,900.35 | subtract | $3,085.75 | 25% | $8,150.35 | $14,150.35 | subtract | $4,905.15 | 25% |
$8,900.35 | $16,650.35 | subtract | $3,708.74 | 28% | $14,150.35 | $20,379.35 | subtract | $5,895.71 | 28% | |
$16,650.35 | $34,125.35 | subtract | $5,669.59 | 33% | $20,379.35 | $34,621.35 | subtract | $8,090.20 | 33% | |
$34,125.35 | subtract | $7,295.64 | 35% | $34,621.35 | subtract | $9,606.26 | 35% | |||
$0.00 | $2,804.02 | subtract | $2,079.02 | 10% | $0.00 | $4,025.02 | subtract | $2,575.02 | 10% | |
$2,804.02 | $5,025.02 | subtract | $2,320.69 | 15% | $4,025.02 | $8,467.02 | subtract | $3,058.35 | 15% | |
6 | $5,025.02 | $9,217.02 | subtract | $3,402.42 | 25% | $8,467.02 | $14,467.02 | subtract | $5,221.82 | 25% |
$9,217.02 | $16,967.02 | subtract | $4,025.41 | 28% | $14,467.02 | $20,696.02 | subtract | $6,212.38 | 28% | |
$16,967.02 | $34,442.02 | subtract | $5,986.26 | 33% | $20,696.02 | $34,938.02 | subtract | $8,406.87 | 33% | |
$34,442.02 | subtract | $7,612.31 | 35% | $34,938.02 | subtract | $9,922.93 | 35% | |||
$0.00 | $3,120.69 | subtract | $2,395.69 | 10% | $0.00 | $4,341.69 | subtract | $2,891.69 | 10% | |
$3,120.69 | $5,341.69 | subtract | $2,637.36 | 15% | $4,341.69 | $8,783.69 | subtract | $3,375.02 | 15% | |
7 | $5,341.69 | $9,533.69 | subtract | $3,719.09 | 25% | $8,783.69 | $14,783.69 | subtract | $5,538.49 | 25% |
$9,533.69 | $17,283.69 | subtract | $4,342.08 | 28% | $14,783.69 | $21,012.69 | subtract | $6,529.05 | 28% | |
$17,283.69 | $34,758.69 | subtract | $6,302.93 | 33% | $21,012.69 | $35,254.69 | subtract | $8,723.54 | 33% | |
$34,758.69 | subtract | $7,928.98 | 35% | $35,254.69 | subtract | $10,239.60 | 35% | |||
(Continue on next page) | ||||||||||
$0.00 | $3,437.36 | subtract | $2,712.36 | 10% | $0.00 | $4,658.36 | subtract | $3,208.36 | 10% | |
$3,437.36 | $5,658.36 | subtract | $2,954.03 | 15% | $4,658.36 | $9,100.36 | subtract | $3,691.69 | 15% | |
8 | $5,658.36 | $9,850.36 | subtract | $4,035.76 | 25% | $9,100.36 | $15,100.36 | subtract | $5,855.16 | 25% |
$9,850.36 | $17,600.36 | subtract | $4,658.75 | 28% | $15,100.36 | $21,329.36 | subtract | $6,845.72 | 28% | |
$17,600.36 | $35,075.36 | subtract | $6,619.60 | 33% | $21,329.36 | $35,571.36 | subtract | $9,040.21 | 33% | |
$35,075.36 | subtract | $8,245.65 | 35% | $35,571.36 | subtract | $10,556.27 | 35% | |||
$0.00 | $3,754.03 | subtract | $3,029.03 | 10% | $0.00 | $4,975.03 | subtract | $3,525.03 | 10% | |
$3,754.03 | $5,975.03 | subtract | $3,270.70 | 15% | $4,975.03 | $9,417.03 | subtract | $4,008.36 | 15% | |
9^{2} | $5,975.03 | $10,167.03 | subtract | $4,352.43 | 25% | $9,417.03 | $15,417.03 | subtract | $6,171.83 | 25% |
$10,167.03 | $17,917.03 | subtract | $4,975.42 | 28% | $15,417.03 | $21,646.03 | subtract | $7,162.39 | 28% | |
$17,917.03 | $35,392.03 | subtract | $6,936.27 | 33% | $21,646.03 | $35,888.03 | subtract | $9,356.88 | 33% | |
$35,392.03 | subtract | $8,562.32 | 35% | $35,888.03 | subtract | $10,872.94 | 35% | |||
Instructions | ||||||||||
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. | ||||||||||
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. | ||||||||||
C. Subtract the amount shown in column C from the employee's gross wages. | ||||||||||
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. | ||||||||||
^{1} If the gross wages are less than the amount to be subtracted, the withholding is zero. | ||||||||||
^{2} You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $316.67 for each additional allowance claimed. | ||||||||||
Weekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Single Persons | Married Persons | |||||||||
If the number of allowances is— | And gross wages are— | from excess wages^{1} | Multiply result by— | And gross wages are— | from excess wages^{1} | Multiply result by— | ||||
Over | But not over | Over | But not over | |||||||
A | B | C | D | A | B | C | D | |||
$0.00 | $209.00 | subtract | $41.00 | 10% | $0 | $490.00 | subtract | $156.00 | 10% | |
$209.00 | $721.00 | subtract | $97.00 | 15% | $490.00 | $1,515.00 | subtract | $267.33 | 15% | |
0 | $721.00 | $1,688.00 | subtract | $346.60 | 25% | $1,515.00 | $2,900.00 | subtract | $766.40 | 25% |
$1,688.00 | $3,477.00 | subtract | $490.32 | 28% | $2,900.00 | $4,338.00 | subtract | $995.00 | 28% | |
$3,477.00 | $7,510.00 | subtract | $942.85 | 33% | $4,338.00 | $7,624.00 | subtract | $1,501.52 | 33% | |
$7,510.00 | subtract | $1,318.11 | 35% | $7,624.00 | subtract | $1,851.37 | 35% | |||
$0.00 | $282.08 | subtract | $41.00 | 10% | $0 | $563.08 | subtract | $156.00 | 10% | |
$282.08 | $794.08 | subtract | $97.00 | 15% | $563.08 | $1,588.08 | subtract | $267.33 | 15% | |
1 | $794.08 | $1,761.08 | subtract | $346.60 | 25% | $1,588.08 | $2,973.08 | subtract | $766.40 | 25% |
$1,761.08 | $3,550.08 | subtract | $490.32 | 28% | $2,973.08 | $4,411.08 | subtract | $995.00 | 28% | |
$3,550.08 | $7,583.08 | subtract | $942.85 | 33% | $4,411.08 | $7,697.08 | subtract | $1,501.52 | 33% | |
$7,583.08 | subtract | $1,318.11 | 35% | $7,697.08 | subtract | $1,851.37 | 35% | |||
$0.00 | $355.16 | subtract | $41.00 | 10% | $0 | $636.16 | subtract | $156.00 | 10% | |
$355.16 | $867.16 | subtract | $97.00 | 15% | $636.16 | $1,661.16 | subtract | $267.33 | 15% | |
2 | $867.16 | $1,834.16 | subtract | $346.60 | 25% | $1,661.16 | $3,046.16 | subtract | $766.40 | 25% |
$1,834.16 | $3,623.16 | subtract | $490.32 | 28% | $3,046.16 | $4,484.16 | subtract | $995.00 | 28% | |
$3,623.16 | $7,656.16 | subtract | $942.85 | 33% | $4,484.16 | $7,770.16 | subtract | $1,501.52 | 33% | |
$7,656.16 | subtract | $1,318.11 | 35% | $7,770.16 | subtract | $1,851.37 | 35% | |||
$0.00 | $428.24 | subtract | $41.00 | 10% | $0 | $709.24 | subtract | $156.00 | 10% | |
$428.24 | $940.24 | subtract | $97.00 | 15% | $709.24 | $1,734.24 | subtract | $267.33 | 15% | |
3 | $940.24 | $1,907.24 | subtract | $346.60 | 25% | $1,734.24 | $3,119.24 | subtract | $766.40 | 25% |
$1,907.24 | $3,696.24 | subtract | $490.32 | 28% | $3,119.24 | $4,557.24 | subtract | $995.00 | 28% | |
$3,696.24 | $7,729.24 | subtract | $942.85 | 33% | $4,557.24 | $7,843.24 | subtract | $1,501.52 | 33% | |
$7,729.24 | subtract | $1,318.11 | 35% | $7,843.24 | subtract | $1,851.37 | 35% | |||
$0.00 | $501.32 | subtract | $41.00 | 10% | $0 | $782.32 | subtract | $156.00 | 10% | |
$501.32 | $1,013.32 | subtract | $97.00 | 15% | $782.32 | $1,807.32 | subtract | $267.33 | 15% | |
4 | $1,013.32 | $1,980.32 | subtract | $346.60 | 25% | $1,807.32 | $3,192.32 | subtract | $766.40 | 25% |
$1,980.32 | $3,769.32 | subtract | $490.32 | 28% | $3,192.32 | $4,630.32 | subtract | $995.00 | 28% | |
$3,769.32 | $7,802.32 | subtract | $942.85 | 33% | $4,630.32 | $7,916.32 | subtract | $1,501.52 | 33% | |
$7,802.32 | subtract | $1,318.11 | 35% | $7,916.32 | subtract | $1,851.37 | 35% | |||
$0.00 | $574.40 | subtract | $41.00 | 10% | $0 | $855.40 | subtract | $156.00 | 10% | |
$574.40 | $1,086.40 | subtract | $97.00 | 15% | $855.40 | $1,880.40 | subtract | $267.33 | 15% | |
5 | $1,086.40 | $2,053.40 | subtract | $346.60 | 25% | $1,880.40 | $3,265.40 | subtract | $766.40 | 25% |
$2,053.40 | $3,842.40 | subtract | $490.32 | 28% | $3,265.40 | $4,703.40 | subtract | $995.00 | 28% | |
$3,842.40 | $7,875.40 | subtract | $942.85 | 33% | $4,703.40 | $7,989.40 | subtract | $1,501.52 | 33% | |
$7,875.40 | subtract | $1,318.11 | 35% | $7,989.40 | subtract | $1,851.37 | 35% | |||
$0.00 | $647.48 | subtract | $41.00 | 10% | $0 | $928.48 | subtract | $156.00 | 10% | |
$647.48 | $1,159.48 | subtract | $97.00 | 15% | $928.48 | $1,953.48 | subtract | $267.33 | 15% | |
6 | $1,159.48 | $2,126.48 | subtract | $346.60 | 25% | $1,953.48 | $3,338.48 | subtract | $766.40 | 25% |
$2,126.48 | $3,915.48 | subtract | $490.32 | 28% | $3,338.48 | $4,776.48 | subtract | $995.00 | 28% | |
$3,915.48 | $7,948.48 | subtract | $942.85 | 33% | $4,776.48 | $8,062.48 | subtract | $1,501.52 | 33% | |
$7,948.48 | subtract | $1,318.11 | 35% | $8,062.48 | subtract | $1,851.37 | 35% | |||
$0.00 | $720.56 | subtract | $41.00 | 10% | $0 | $1,001.56 | subtract | $156.00 | 10% | |
$720.56 | $1,232.56 | subtract | $97.00 | 15% | $1,001.56 | $2,026.56 | subtract | $267.33 | 15% | |
7 | $1,232.56 | $2,199.56 | subtract | $346.60 | 25% | $2,026.56 | $3,411.56 | subtract | $766.40 | 25% |
$2,199.56 | $3,988.56 | subtract | $490.32 | 28% | $3,411.56 | $4,849.56 | subtract | $995.00 | 28% | |
$3,988.56 | $8,021.56 | subtract | $942.85 | 33% | $4,849.56 | $8,135.56 | subtract | $1,501.52 | 33% | |
$8,021.56 | subtract | $1,318.11 | 35% | $8,135.56 | subtract | $1,851.37 | 35% | |||
(Continue on next page) | ||||||||||
$0.00 | $793.64 | subtract | $41.00 | 10% | $0 | $1,074.64 | subtract | $156.00 | 10% | |
$793.64 | $1,305.64 | subtract | $97.00 | 15% | $1,074.64 | $2,099.64 | subtract | $267.33 | 15% | |
8 | $1,305.64 | $2,272.64 | subtract | $346.60 | 25% | $2,099.64 | $3,484.64 | subtract | $766.40 | 25% |
$2,272.64 | $4,061.64 | subtract | $490.32 | 28% | $3,484.64 | $4,922.64 | subtract | $995.00 | 28% | |
$4,061.64 | $8,094.64 | subtract | $942.85 | 33% | $4,922.64 | $8,208.64 | subtract | $1,501.52 | 33% | |
$8,094.64 | subtract | $1,318.11 | 35% | $8,208.64 | subtract | $1,851.37 | 35% | |||
$0.00 | $866.72 | subtract | $41.00 | 10% | $0 | $1,147.72 | subtract | $156.00 | 10% | |
$866.72 | $1,378.72 | subtract | $97.00 | 15% | $1,147.72 | $2,172.72 | subtract | $267.33 | 15% | |
9^{2} | $1,378.72 | $2,345.72 | subtract | $346.60 | 25% | $2,172.72 | $3,557.72 | subtract | $766.40 | 25% |
$2,345.72 | $4,134.72 | subtract | $490.32 | 28% | $3,557.72 | $4,995.72 | subtract | $995.00 | 28% | |
$4,134.72 | $8,167.72 | subtract | $942.85 | 33% | $4,995.72 | $8,281.72 | subtract | $1,501.52 | 33% | |
$8,167.72 | subtract | $1,318.11 | 35% | $8,281.72 | subtract | $1,851.37 | 35% | |||
Instructions | ||||||||||
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. | ||||||||||
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. | ||||||||||
C. Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed). | ||||||||||
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. | ||||||||||
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed. | ||||||||||
^{1} If the excess wages are less than the amount to be subtracted, the withholding is zero. | ||||||||||
^{2} You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $73.08 for each additional allowance claimed. |
Biweekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Single Persons | Married Persons | |||||||||
If the number of allowances is— | And gross wages are— | from excess wages^{1} | Multiply result by— | And gross wages are— | from excess wages^{1} | Multiply result by— | ||||
Over | But not over | Over | But not over | |||||||
A | B | C | D | A | B | C | D | |||
$0.00 | $417.00 | subtract | $83.00 | 10% | $0 | $981.00 | subtract | $312.00 | 10% | |
$417.00 | $1,442.00 | subtract | $194.33 | 15% | $981.00 | $3,031.00 | subtract | $535.00 | 15% | |
0 | $1,442.00 | $3,377.00 | subtract | $693.40 | 25% | $3,031.00 | $5,800.00 | subtract | $1,533.40 | 25% |
$3,377.00 | $6,954.00 | subtract | $980.93 | 28% | $5,800.00 | $8,675.00 | subtract | $1,990.54 | 28% | |
$6,954.00 | $15,019.00 | subtract | $1,885.94 | 33% | $8,675.00 | $15,248.00 | subtract | $3,003.33 | 33% | |
$15,019.00 | subtract | $2,636.40 | 35% | $15,248.00 | subtract | $3,703.03 | 35% | |||
$0.00 | $563.15 | subtract | $83.00 | 10% | $0 | $1,127.15 | subtract | $312.00 | 10% | |
$563.15 | $1,588.15 | subtract | $194.33 | 15% | $1,127.15 | $3,177.15 | subtract | $535.00 | 15% | |
1 | $1,588.15 | $3,523.15 | subtract | $693.40 | 25% | $3,177.15 | $5,946.15 | subtract | $1,533.40 | 25% |
$3,523.15 | $7,100.15 | subtract | $980.93 | 28% | $5,946.15 | $8,821.15 | subtract | $1,990.54 | 28% | |
$7,100.15 | $15,165.15 | subtract | $1,885.94 | 33% | $8,821.15 | $15,394.15 | subtract | $3,003.33 | 33% | |
$15,165.15 | subtract | $2,636.40 | 35% | $15,394.15 | subtract | $3,703.03 | 35% | |||
$0.00 | $709.30 | subtract | $83.00 | 10% | $0 | $1,273.30 | subtract | $312.00 | 10% | |
$709.30 | $1,734.30 | subtract | $194.33 | 15% | $1,273.30 | $3,323.30 | subtract | $535.00 | 15% | |
2 | $1,734.30 | $3,669.30 | subtract | $693.40 | 25% | $3,323.30 | $6,092.30 | subtract | $1,533.40 | 25% |
$3,669.30 | $7,246.30 | subtract | $980.93 | 28% | $6,092.30 | $8,967.30 | subtract | $1,990.54 | 28% | |
$7,246.30 | $15,311.30 | subtract | $1,885.94 | 33% | $8,967.30 | $15,540.30 | subtract | $3,003.33 | 33% | |
$15,311.30 | subtract | $2,636.40 | 35% | $15,540.30 | subtract | $3,703.03 | 35% | |||
$0.00 | $855.45 | subtract | $83.00 | 10% | $0 | $1,419.45 | subtract | $312.00 | 10% | |
$855.45 | $1,880.45 | subtract | $194.33 | 15% | $1,419.45 | $3,469.45 | subtract | $535.00 | 15% | |
3 | $1,880.45 | $3,815.45 | subtract | $693.40 | 25% | $3,469.45 | $6,238.45 | subtract | $1,533.40 | 25% |
$3,815.45 | $7,392.45 | subtract | $980.93 | 28% | $6,238.45 | $9,113.45 | subtract | $1,990.54 | 28% | |
$7,392.45 | $15,457.45 | subtract | $1,885.94 | 33% | $9,113.45 | $15,686.45 | subtract | $3,003.33 | 33% | |
$15,457.45 | subtract | $2,636.40 | 35% | $15,686.45 | subtract | $3,703.03 | 35% | |||
$0.00 | $1,001.60 | subtract | $83.00 | 10% | $0 | $1,565.60 | subtract | $312.00 | 10% | |
$1,001.60 | $2,026.60 | subtract | $194.33 | 15% | $1,565.60 | $3,615.60 | subtract | $535.00 | 15% | |
4 | $2,026.60 | $3,961.60 | subtract | $693.40 | 25% | $3,615.60 | $6,384.60 | subtract | $1,533.40 | 25% |
$3,961.60 | $7,538.60 | subtract | $980.93 | 28% | $6,384.60 | $9,259.60 | subtract | $1,990.54 | 28% | |
$7,538.60 | $15,603.60 | subtract | $1,885.94 | 33% | $9,259.60 | $15,832.60 | subtract | $3,003.33 | 33% | |
$15,603.60 | subtract | $2,636.40 | 35% | $15,832.60 | subtract | $3,703.03 | 35% | |||
$0.00 | $1,147.75 | subtract | $83.00 | 10% | $0 | $1,711.75 | subtract | $312.00 | 10% | |
$1,147.75 | $2,172.75 | subtract | $194.33 | 15% | $1,711.75 | $3,761.75 | subtract | $535.00 | 15% | |
5 | $2,172.75 | $4,107.75 | subtract | $693.40 | 25% | $3,761.75 | $6,530.75 | subtract | $1,533.40 | 25% |
$4,107.75 | $7,684.75 | subtract | $980.93 | 28% | $6,530.75 | $9,405.75 | subtract | $1,990.54 | 28% | |
$7,684.75 | $15,749.75 | subtract | $1,885.94 | 33% | $9,405.75 | $15,978.75 | subtract | $3,003.33 | 33% | |
$15,749.75 | subtract | $2,636.40 | 35% | $15,978.75 | subtract | $3,703.03 | 35% | |||
$0.00 | $1,293.90 | subtract | $83.00 | 10% | $0 | $1,857.90 | subtract | $312.00 | 10% | |
$1,293.90 | $2,318.90 | subtract | $194.33 | 15% | $1,857.90 | $3,907.90 | subtract | $535.00 | 15% | |
6 | $2,318.90 | $4,253.90 | subtract | $693.40 | 25% | $3,907.90 | $6,676.90 | subtract | $1,533.40 | 25% |
$4,253.90 | $7,830.90 | subtract | $980.93 | 28% | $6,676.90 | $9,551.90 | subtract | $1,990.54 | 28% | |
$7,830.90 | $15,895.90 | subtract | $1,885.94 | 33% | $9,551.90 | $16,124.90 | subtract | $3,003.33 | 33% | |
$15,895.90 | subtract | $2,636.40 | 35% | $16,124.90 | subtract | $3,703.03 | 35% | |||
$0.00 | $1,440.05 | subtract | $83.00 | 10% | $0 | $2,004.05 | subtract | $312.00 | 10% | |
$1,440.05 | $2,465.05 | subtract | $194.33 | 15% | $2,004.05 | $4,054.05 | subtract | $535.00 | 15% | |
7 | $2,465.05 | $4,400.05 | subtract | $693.40 | 25% | $4,054.05 | $6,823.05 | subtract | $1,533.40 | 25% |
$4,400.05 | $7,977.05 | subtract | $980.93 | 28% | $6,823.05 | $9,698.05 | subtract | $1,990.54 | 28% | |
$7,977.05 | $16,042.05 | subtract | $1,885.94 | 33% | $9,698.05 | $16,271.05 | subtract | $3,003.33 | 33% | |
$16,042.05 | subtract | $2,636.40 | 35% | $16,271.05 | subtract | $3,703.03 | 35% | |||
(Continue on next page) | ||||||||||
$0.00 | $1,586.20 | subtract | $83.00 | 10% | $0 | $2,150.20 | subtract | $312.00 | 10% | |
$1,586.20 | $2,611.20 | subtract | $194.33 | 15% | $2,150.20 | $4,200.20 | subtract | $535.00 | 15% | |
8 | $2,611.20 | $4,546.20 | subtract | $693.40 | 25% | $4,200.20 | $6,969.20 | subtract | $1,533.40 | 25% |
$4,546.20 | $8,123.20 | subtract | $980.93 | 28% | $6,969.20 | $9,844.20 | subtract | $1,990.54 | 28% | |
$8,123.20 | $16,188.20 | subtract | $1,885.94 | 33% | $9,844.20 | $16,417.20 | subtract | $3,003.33 | 33% | |
$16,188.20 | subtract | $2,636.40 | 35% | $16,417.20 | subtract | $3,703.03 | 35% | |||
$0.00 | $1,732.35 | subtract | $83.00 | 10% | $0 | $2,296.35 | subtract | $312.00 | 10% | |
$1,732.35 | $2,757.35 | subtract | $194.33 | 15% | $2,296.35 | $4,346.35 | subtract | $535.00 | 15% | |
9^{2} | $2,757.35 | $4,692.35 | subtract | $693.40 | 25% | $4,346.35 | $7,115.35 | subtract | $1,533.40 | 25% |
$4,692.35 | $8,269.35 | subtract | $980.93 | 28% | $7,115.35 | $9,990.35 | subtract | $1,990.54 | 28% | |
$8,269.35 | $16,334.35 | subtract | $1,885.94 | 33% | $9,990.35 | $16,563.35 | subtract | $3,003.33 | 33% | |
$16,334.35 | subtract | $2,636.40 | 35% | $16,563.35 | subtract | $3,703.03 | 35% | |||
Instructions | ||||||||||
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. | ||||||||||
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. | ||||||||||
C. Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed). | ||||||||||
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. | ||||||||||
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed. | ||||||||||
^{1} If the excess wages are less than the amount to be subtracted, the withholding is zero. | ||||||||||
^{2} You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $146.15 for each additional allowance claimed. |
Semimonthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Single Persons | Married Persons | |||||||||
If the number of allowances is— | And gross wages are— | from excess wages^{1} | Multiply result by— | And gross wages are— | from excess wages^{1} | Multiply result by— | ||||
Over | But not over | Over | But not over | |||||||
A | B | C | D | A | B | C | D | |||
$0.00 | $452.00 | subtract | $90.00 | 10% | $0 | $1,063.00 | subtract | $338.00 | 10% | |
$452.00 | $1,563.00 | subtract | $210.67 | 15% | $1,063.00 | $3,283.00 | subtract | $579.67 | 15% | |
0 | $1,563.00 | $3,658.00 | subtract | $751.60 | 25% | $3,283.00 | $6,283.00 | subtract | $1,661.00 | 25% |
$3,658.00 | $7,533.00 | subtract | $1,063.00 | 28% | $6,283.00 | $9,398.00 | subtract | $2,156.21 | 28% | |
$7,533.00 | $16,271.00 | subtract | $2,043.30 | 33% | $9,398.00 | $16,519.00 | subtract | $3,253.45 | 33% | |
$16,271.00 | subtract | $2,856.31 | 35% | $16,519.00 | subtract | $4,011.49 | 35% | |||
$0.00 | $610.33 | subtract | $90.00 | 10% | $0 | $1,221.33 | subtract | $338.00 | 10% | |
$610.33 | $1,721.33 | subtract | $210.67 | 15% | $1,221.33 | $3,441.33 | subtract | $579.67 | 15% | |
1 | $1,721.33 | $3,816.33 | subtract | $751.60 | 25% | $3,441.33 | $6,441.33 | subtract | $1,661.00 | 25% |
$3,816.33 | $7,691.33 | subtract | $1,063.00 | 28% | $6,441.33 | $9,556.33 | subtract | $2,156.21 | 28% | |
$7,691.33 | $16,429.33 | subtract | $2,043.30 | 33% | $9,556.33 | $16,677.33 | subtract | $3,253.45 | 33% | |
$16,429.33 | subtract | $2,856.31 | 35% | $16,677.33 | subtract | $4,011.49 | 35% | |||
$0.00 | $768.66 | subtract | $90.00 | 10% | $0 | $1,379.66 | subtract | $338.00 | 10% | |
$768.66 | $1,879.66 | subtract | $210.67 | 15% | $1,379.66 | $3,599.66 | subtract | $579.67 | 15% | |
2 | $1,879.66 | $3,974.66 | subtract | $751.60 | 25% | $3,599.66 | $6,599.66 | subtract | $1,661.00 | 25% |
$3,974.66 | $7,849.66 | subtract | $1,063.00 | 28% | $6,599.66 | $9,714.66 | subtract | $2,156.21 | 28% | |
$7,849.66 | $16,587.66 | subtract | $2,043.30 | 33% | $9,714.66 | $16,835.66 | subtract | $3,253.45 | 33% | |
$16,587.66 | subtract | $2,856.31 | 35% | $16,835.66 | subtract | $4,011.49 | 35% | |||
$0.00 | $926.99 | subtract | $90.00 | 10% | $0 | $1,537.99 | subtract | $338.00 | 10% | |
$926.99 | $2,037.99 | subtract | $210.67 | 15% | $1,537.99 | $3,757.99 | subtract | $579.67 | 15% | |
3 | $2,037.99 | $4,132.99 | subtract | $751.60 | 25% | $3,757.99 | $6,757.99 | subtract | $1,661.00 | 25% |
$4,132.99 | $8,007.99 | subtract | $1,063.00 | 28% | $6,757.99 | $9,872.99 | subtract | $2,156.21 | 28% | |
$8,007.99 | $16,745.99 | subtract | $2,043.30 | 33% | $9,872.99 | $16,993.99 | subtract | $3,253.45 | 33% | |
$16,745.99 | subtract | $2,856.31 | 35% | $16,993.99 | subtract | $4,011.49 | 35% | |||
$0.00 | $1,085.32 | subtract | $90.00 | 10% | $0 | $1,696.32 | subtract | $338.00 | 10% | |
$1,085.32 | $2,196.32 | subtract | $210.67 | 15% | $1,696.32 | $3,916.32 | subtract | $579.67 | 15% | |
4 | $2,196.32 | $4,291.32 | subtract | $751.60 | 25% | $3,916.32 | $6,916.32 | subtract | $1,661.00 | 25% |
$4,291.32 | $8,166.32 | subtract | $1,063.00 | 28% | $6,916.32 | $10,031.32 | subtract | $2,156.21 | 28% | |
$8,166.32 | $16,904.32 | subtract | $2,043.30 | 33% | $10,031.32 | $17,152.32 | subtract | $3,253.45 | 33% | |
$16,904.32 | subtract | $2,856.31 | 35% | $17,152.32 | subtract | $4,011.49 | 35% | |||
$0.00 | $1,243.65 | subtract | $90.00 | 10% | $0 | $1,854.65 | subtract | $338.00 | 10% | |
$1,243.65 | $2,354.65 | subtract | $210.67 | 15% | $1,854.65 | $4,074.65 | subtract | $579.67 | 15% | |
5 | $2,354.65 | $4,449.65 | subtract | $751.60 | 25% | $4,074.65 | $7,074.65 | subtract | $1,661.00 | 25% |
$4,449.65 | $8,324.65 | subtract | $1,063.00 | 28% | $7,074.65 | $10,189.65 | subtract | $2,156.21 | 28% | |
$8,324.65 | $17,062.65 | subtract | $2,043.30 | 33% | $10,189.65 | $17,310.65 | subtract | $3,253.45 | 33% | |
$17,062.65 | subtract | $2,856.31 | 35% | $17,310.65 | subtract | $4,011.49 | 35% | |||
$0.00 | $1,401.98 | subtract | $90.00 | 10% | $0 | $2,012.98 | subtract | $338.00 | 10% | |
$1,401.98 | $2,512.98 | subtract | $210.67 | 15% | $2,012.98 | $4,232.98 | subtract | $579.67 | 15% | |
6 | $2,512.98 | $4,607.98 | subtract | $751.60 | 25% | $4,232.98 | $7,232.98 | subtract | $1,661.00 | 25% |
$4,607.98 | $8,482.98 | subtract | $1,063.00 | 28% | $7,232.98 | $10,347.98 | subtract | $2,156.21 | 28% | |
$8,482.98 | $17,220.98 | subtract | $2,043.30 | 33% | $10,347.98 | $17,468.98 | subtract | $3,253.45 | 33% | |
$17,220.98 | subtract | $2,856.31 | 35% | $17,468.98 | subtract | $4,011.49 | 35% | |||
$0.00 | $1,560.31 | subtract | $90.00 | 10% | $0 | $2,171.31 | subtract | $338.00 | 10% | |
$1,560.31 | $2,671.31 | subtract | $210.67 | 15% | $2,171.31 | $4,391.31 | subtract | $579.67 | 15% | |
7 | $2,671.31 | $4,766.31 | subtract | $751.60 | 25% | $4,391.31 | $7,391.31 | subtract | $1,661.00 | 25% |
$4,766.31 | $8,641.31 | subtract | $1,063.00 | 28% | $7,391.31 | $10,506.31 | subtract | $2,156.21 | 28% | |
$8,641.31 | $17,379.31 | subtract | $2,043.30 | 33% | $10,506.31 | $17,627.31 | subtract | $3,253.45 | 33% | |
$17,379.31 | subtract | $2,856.31 | 35% | $17,627.31 | subtract | $4,011.49 | 35% | |||
(Continue on next page) | ||||||||||
$0.00 | $1,718.64 | subtract | $90.00 | 10% | $0 | $2,329.64 | subtract | $338.00 | 10% | |
$1,718.64 | $2,829.64 | subtract | $210.67 | 15% | $2,329.64 | $4,549.64 | subtract | $579.67 | 15% | |
8 | $2,829.64 | $4,924.64 | subtract | $751.60 | 25% | $4,549.64 | $7,549.64 | subtract | $1,661.00 | 25% |
$4,924.64 | $8,799.64 | subtract | $1,063.00 | 28% | $7,549.64 | $10,664.64 | subtract | $2,156.21 | 28% | |
$8,799.64 | $17,537.64 | subtract | $2,043.30 | 33% | $10,664.64 | $17,785.64 | subtract | $3,253.45 | 33% | |
$17,537.64 | subtract | $2,856.31 | 35% | $17,785.64 | subtract | $4,011.49 | 35% | |||
$0.00 | $1,876.97 | subtract | $90.00 | 10% | $0 | $2,487.97 | subtract | $338.00 | 10% | |
$1,876.97 | $2,987.97 | subtract | $210.67 | 15% | $2,487.97 | $4,707.97 | subtract | $579.67 | 15% | |
9^{2} | $2,987.97 | $5,082.97 | subtract | $751.60 | 25% | $4,707.97 | $7,707.97 | subtract | $1,661.00 | 25% |
$5,082.97 | $8,957.97 | subtract | $1,063.00 | 28% | $7,707.97 | $10,822.97 | subtract | $2,156.21 | 28% | |
$8,957.97 | $17,695.97 | subtract | $2,043.30 | 33% | $10,822.97 | $17,943.97 | subtract | $3,253.45 | 33% | |
$17,695.97 | subtract | $2,856.31 | 35% | $17,943.97 | subtract | $4,011.49 | 35% | |||
Instructions | ||||||||||
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. | ||||||||||
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. | ||||||||||
C. Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed). | ||||||||||
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. | ||||||||||
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed. | ||||||||||
^{1} If the excess wages are less than the amount to be subtracted, the withholding is zero. | ||||||||||
^{2} You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $158.33 for each additional allowance claimed. |
Monthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Single Persons | Married Persons | |||||||||
If the number of allowances is— | And gross wages are— | from excess wages^{1} | Multiply result by— | And gross wages are— | from excess wages^{1} | Multiply result by— | ||||
Over | But not over | Over | But not over | |||||||
A | B | C | D | A | B | C | D | |||
$0.00 | $904.00 | subtract | $179.00 | 10% | $0 | $2,125.00 | subtract | $675.00 | 10% | |
$904.00 | $3,125.00 | subtract | $420.67 | 15% | $2,125.00 | $6,567.00 | subtract | $1,158.33 | 15% | |
0 | $3,125.00 | $7,317.00 | subtract | $1,502.40 | 25% | $6,567.00 | $12,567.00 | subtract | $3,321.80 | 25% |
$7,317.00 | $15,067.00 | subtract | $2,125.39 | 28% | $12,567.00 | $18,796.00 | subtract | $4,312.36 | 28% | |
$15,067.00 | $32,542.00 | subtract | $4,086.24 | 33% | $18,796.00 | $33,038.00 | subtract | $6,506.85 | 33% | |
$32,542.00 | subtract | $5,712.29 | 35% | $33,038.00 | subtract | $8,022.91 | 35% | |||
$0.00 | $1,220.67 | subtract | $179.00 | 10% | $0 | $2,441.67 | subtract | $675.00 | 10% | |
$1,220.67 | $3,441.67 | subtract | $420.67 | 15% | $2,441.67 | $6,883.67 | subtract | $1,158.33 | 15% | |
1 | $3,441.67 | $7,633.67 | subtract | $1,502.40 | 25% | $6,883.67 | $12,883.67 | subtract | $3,321.80 | 25% |
$7,633.67 | $15,383.67 | subtract | $2,125.39 | 28% | $12,883.67 | $19,112.67 | subtract | $4,312.36 | 28% | |
$15,383.67 | $32,858.67 | subtract | $4,086.24 | 33% | $19,112.67 | $33,354.67 | subtract | $6,506.85 | 33% | |
$32,858.67 | subtract | $5,712.29 | 35% | $33,354.67 | subtract | $8,022.91 | 35% | |||
$0.00 | $1,537.34 | subtract | $179.00 | 10% | $0 | $2,758.34 | subtract | $675.00 | 10% | |
$1,537.34 | $3,758.34 | subtract | $420.67 | 15% | $2,758.34 | $7,200.34 | subtract | $1,158.33 | 15% | |
2 | $3,758.34 | $7,950.34 | subtract | $1,502.40 | 25% | $7,200.34 | $13,200.34 | subtract | $3,321.80 | 25% |
$7,950.34 | $15,700.34 | subtract | $2,125.39 | 28% | $13,200.34 | $19,429.34 | subtract | $4,312.36 | 28% | |
$15,700.34 | $33,175.34 | subtract | $4,086.24 | 33% | $19,429.34 | $33,671.34 | subtract | $6,506.85 | 33% | |
$33,175.34 | subtract | $5,712.29 | 35% | $33,671.34 | subtract | $8,022.91 | 35% | |||
$0.00 | $1,854.01 | subtract | $179.00 | 10% | $0 | $3,075.01 | subtract | $675.00 | 10% | |
$1,854.01 | $4,075.01 | subtract | $420.67 | 15% | $3,075.01 | $7,517.01 | subtract | $1,158.33 | 15% | |
3 | $4,075.01 | $8,267.01 | subtract | $1,502.40 | 25% | $7,517.01 | $13,517.01 | subtract | $3,321.80 | 25% |
$8,267.01 | $16,017.01 | subtract | $2,125.39 | 28% | $13,517.01 | $19,746.01 | subtract | $4,312.36 | 28% | |
$16,017.01 | $33,492.01 | subtract | $4,086.24 | 33% | $19,746.01 | $33,988.01 | subtract | $6,506.85 | 33% | |
$33,492.01 | subtract | $5,712.29 | 35% | $33,988.01 | subtract | $8,022.91 | 35% | |||
$0.00 | $2,170.68 | subtract | $179.00 | 10% | $0 | $3,391.68 | subtract | $675.00 | 10% | |
$2,170.68 | $4,391.68 | subtract | $420.67 | 15% | $3,391.68 | $7,833.68 | subtract | $1,158.33 | 15% | |
4 | $4,391.68 | $8,583.68 | subtract | $1,502.40 | 25% | $7,833.68 | $13,833.68 | subtract | $3,321.80 | 25% |
$8,583.68 | $16,333.68 | subtract | $2,125.39 | 28% | $13,833.68 | $20,062.68 | subtract | $4,312.36 | 28% | |
$16,333.68 | $33,808.68 | subtract | $4,086.24 | 33% | $20,062.68 | $34,304.68 | subtract | $6,506.85 | 33% | |
$33,808.68 | subtract | $5,712.29 | 35% | $34,304.68 | subtract | $8,022.91 | 35% | |||
$0.00 | $2,487.35 | subtract | $179.00 | 10% | $0 | $3,708.35 | subtract | $675.00 | 10% | |
$2,487.35 | $4,708.35 | subtract | $420.67 | 15% | $3,708.35 | $8,150.35 | subtract | $1,158.33 | 15% | |
5 | $4,708.35 | $8,900.35 | subtract | $1,502.40 | 25% | $8,150.35 | $14,150.35 | subtract | $3,321.80 | 25% |
$8,900.35 | $16,650.35 | subtract | $2,125.39 | 28% | $14,150.35 | $20,379.35 | subtract | $4,312.36 | 28% | |
$16,650.35 | $34,125.35 | subtract | $4,086.24 | 33% | $20,379.35 | $34,621.35 | subtract | $6,506.85 | 33% | |
$34,125.35 | subtract | $5,712.29 | 35% | $34,621.35 | subtract | $8,022.91 | 35% | |||
$0.00 | $2,804.02 | subtract | $179.00 | 10% | $0 | $4,025.02 | subtract | $675.00 | 10% | |
$2,804.02 | $5,025.02 | subtract | $420.67 | 15% | $4,025.02 | $8,467.02 | subtract | $1,158.33 | 15% | |
6 | $5,025.02 | $9,217.02 | subtract | $1,502.40 | 25% | $8,467.02 | $14,467.02 | subtract | $3,321.80 | 25% |
$9,217.02 | $16,967.02 | subtract | $2,125.39 | 28% | $14,467.02 | $20,696.02 | subtract | $4,312.36 | 28% | |
$16,967.02 | $34,442.02 | subtract | $4,086.24 | 33% | $20,696.02 | $34,938.02 | subtract | $6,506.85 | 33% | |
$34,442.02 | subtract | $5,712.29 | 35% | $34,938.02 | subtract | $8,022.91 | 35% | |||
$0.00 | $3,120.69 | subtract | $179.00 | 10% | $0 | $4,341.69 | subtract | $675.00 | 10% | |
$3,120.69 | $5,341.69 | subtract | $420.67 | 15% | $4,341.69 | $8,783.69 | subtract | $1,158.33 | 15% | |
7 | $5,341.69 | $9,533.69 | subtract | $1,502.40 | 25% | $8,783.69 | $14,783.69 | subtract | $3,321.80 | 25% |
$9,533.69 | $17,283.69 | subtract | $2,125.39 | 28% | $14,783.69 | $21,012.69 | subtract | $4,312.36 | 28% | |
$17,283.69 | $34,758.69 | subtract | $4,086.24 | 33% | $21,012.69 | $35,254.69 | subtract | $6,506.85 | 33% | |
$34,758.69 | subtract | $5,712.29 | 35% | $35,254.69 | subtract | $8,022.91 | 35% | |||
(Continue on next page) | ||||||||||
$0.00 | $3,437.36 | subtract | $179.00 | 10% | $0 | $4,658.36 | subtract | $675.00 | 10% | |
$3,437.36 | $5,658.36 | subtract | $420.67 | 15% | $4,658.36 | $9,100.36 | subtract | $1,158.33 | 15% | |
8 | $5,658.36 | $9,850.36 | subtract | $1,502.40 | 25% | $9,100.36 | $15,100.36 | subtract | $3,321.80 | 25% |
$9,850.36 | $17,600.36 | subtract | $2,125.39 | 28% | $15,100.36 | $21,329.36 | subtract | $4,312.36 | 28% | |
$17,600.36 | $35,075.36 | subtract | $4,086.24 | 33% | $21,329.36 | $35,571.36 | subtract | $6,506.85 | 33% | |
$35,075.36 | subtract | $5,712.29 | 35% | $35,571.36 | subtract | $8,022.91 | 35% | |||
$0.00 | $3,754.03 | subtract | $179.00 | 10% | $0 | $4,975.03 | subtract | $675.00 | 10% | |
$3,754.03 | $5,975.03 | subtract | $420.67 | 15% | $4,975.03 | $9,417.03 | subtract | $1,158.33 | 15% | |
9^{2} | $5,975.03 | $10,167.03 | subtract | $1,502.40 | 25% | $9,417.03 | $15,417.03 | subtract | $3,321.80 | 25% |
$10,167.03 | $17,917.03 | subtract | $2,125.39 | 28% | $15,417.03 | $21,646.03 | subtract | $4,312.36 | 28% | |
$17,917.03 | $35,392.03 | subtract | $4,086.24 | 33% | $21,646.03 | $35,888.03 | subtract | $6,506.85 | 33% | |
$35,392.03 | subtract | $5,712.29 | 35% | $35,888.03 | subtract | $8,022.91 | 35% | |||
Instructions | ||||||||||
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. | ||||||||||
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. | ||||||||||
C. Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed). | ||||||||||
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. | ||||||||||
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed. | ||||||||||
^{1} If the excess wages are less than the amount to be subtracted, the withholding is zero. | ||||||||||
^{2} You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $316.67 for each additional allowance claimed. |
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