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

Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables(p47)

rule
If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 48–67.
EIC
You cannot use the combined tables on pages 48–67 to figure withholding on the wages of nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. For information about this procedure, see Publication 15 (Circular E).
Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.
If the wages are greater than the highest wage bracket in the applicable table, you will have to use one of the other methods for figuring income tax withholding described in this publication or in Publication 15 (Circular E). For wages that do not exceed $110,100 the combined social security tax rate and Medicare tax rate is 5.65% each for the employee and employer for wages paid in 2012. You can figure the employee social security tax by multiplying the wages by 4.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.
EIC
At the time this publication was prepared for release, the rate for the employee's share of social security tax was 4.2% and scheduled to increase to 6.2% for wages paid after February 29, 2012. However, Congress was discussing an extension of the 4.2% employee tax rate for social security beyond February 29, 2012.
If the scheduled increase to 6.2% does occur, replace the 4.2% rate in this section with 6.2%, and stop using the Combined Withholding Tables on pages 48–67. If necessary, new Combined Withholding Tables will be available at www.irs.gov/pub15a.
The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. When you have paid more than the maximum amount of wages subject to social security tax ($110,100 in 2012) in a calendar year, you may no longer use the combined tables.
If you use the combined withholding tables, use the following steps to find the amounts to report on your
Form 941 or Form 944.
  1. Employee social security tax withheld. Multiply the wages by 4.2%.
  2. Employee Medicare tax withheld. Multiply the wages by 1.45%.
  3. Income tax withheld. Subtract the amounts from steps 1 and 2 from the total tax withheld.
You can figure the amounts to be shown on Form W-2 in the same way.
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$ 0$555.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%
5560$5.25$3.25$3.25$3.25$3.25$3.25$3.25$3.25$3.25$3.25$3.25
60655.533.533.533.533.533.533.533.533.533.533.53
65706.813.813.813.813.813.813.813.813.813.813.81
70757.104.104.104.104.104.104.104.104.104.104.10
75808.384.384.384.384.384.384.384.384.384.384.38
80858.664.664.664.664.664.664.664.664.664.664.66
85909.944.944.944.944.944.944.944.944.944.944.94
909510.235.235.235.235.235.235.235.235.235.235.23
9510011.515.515.515.515.515.515.515.515.515.515.51
10010511.795.795.795.795.795.795.795.795.795.795.79
10511013.076.076.076.076.076.076.076.076.076.076.07
11011513.366.366.366.366.366.366.366.366.366.366.36
11512014.646.646.646.646.646.646.646.646.646.646.64
12012514.927.926.926.926.926.926.926.926.926.926.92
12513016.208.207.207.207.207.207.207.207.207.207.20
13013516.499.497.497.497.497.497.497.497.497.497.49
13514017.779.777.777.777.777.777.777.777.777.777.77
14014518.0511.058.058.058.058.058.058.058.058.058.05
14515019.3311.338.338.338.338.338.338.338.338.338.33
15015519.6212.628.628.628.628.628.628.628.628.628.62
15516020.9012.908.908.908.908.908.908.908.908.908.90
16016521.1814.189.189.189.189.189.189.189.189.189.18
16517022.4614.469.469.469.469.469.469.469.469.469.46
17017522.7515.759.759.759.759.759.759.759.759.759.75
17518024.0316.0310.0310.0310.0310.0310.0310.0310.0310.0310.03
18018524.3117.3110.3110.3110.3110.3110.3110.3110.3110.3110.31
18519025.5917.5910.5910.5910.5910.5910.5910.5910.5910.5910.59
19019525.8818.8811.8810.8810.8810.8810.8810.8810.8810.8810.88
19520027.1619.1612.1611.1611.1611.1611.1611.1611.1611.1611.16
20021027.5820.5813.5811.5811.5811.5811.5811.5811.5811.5811.58
21022030.1522.1515.1512.1512.1512.1512.1512.1512.1512.1512.15
22023031.7123.7116.7112.7112.7112.7112.7112.7112.7112.7112.71
23024034.2825.2818.2813.2813.2813.2813.2813.2813.2813.2813.28
24025035.8426.8419.8413.8413.8413.8413.8413.8413.8413.8413.84
25026038.4128.4121.4114.4114.4114.4114.4114.4114.4114.4114.41
26027039.9729.9722.9714.9714.9714.9714.9714.9714.9714.9714.97
27028042.5431.5424.5416.5415.5415.5415.5415.5415.5415.5415.54
28029044.1033.1026.1018.1016.1016.1016.1016.1016.1016.1016.10
29030046.6735.6727.6719.6716.6716.6716.6716.6716.6716.6716.67
30031048.2337.2329.2321.2317.2317.2317.2317.2317.2317.2317.23
31032050.8039.8030.8022.8017.8017.8017.8017.8017.8017.8017.80
32033052.3641.3632.3624.3618.3618.3618.3618.3618.3618.3618.36
33034054.9343.9333.9325.9318.9318.9318.9318.9318.9318.9318.93
34035056.4945.4935.4927.4920.4919.4919.4919.4919.4919.4919.49
35036059.0648.0637.0629.0622.0620.0620.0620.0620.0620.0620.06
36037060.6249.6238.6230.6223.6220.6220.6220.6220.6220.6220.62
37038063.1952.1941.1932.1925.1921.1921.1921.1921.1921.1921.19
38039064.7553.7542.7533.7526.7521.7521.7521.7521.7521.7521.75
39040067.3256.3245.3235.3228.3222.3222.3222.3222.3222.3222.32
40041068.8857.8846.8836.8829.8822.8822.8822.8822.8822.8822.88
41042071.4560.4549.4538.4531.4524.4523.4523.4523.4523.4523.45
42043073.0162.0151.0140.0133.0126.0124.0124.0124.0124.0124.01
43044075.5864.5853.5842.5834.5827.5824.5824.5824.5824.5824.58
44045077.1466.1455.1444.1436.1429.1425.1425.1425.1425.1425.14
45046079.7168.7157.7146.7137.7130.7125.7125.7125.7125.7125.71
46047081.2770.2759.2748.2739.2732.2726.2726.2726.2726.2726.27
47048083.8472.8461.8450.8440.8433.8426.8426.8426.8426.8426.84
48049085.4074.4063.4052.4042.4035.4028.4027.4027.4027.4027.40
49050087.9776.9765.9754.9743.9736.9729.9727.9727.9727.9727.97
50051089.5378.5367.5356.5345.5338.5331.5328.5328.5328.5328.53
51052092.1081.1070.1059.1048.1040.1033.1029.1029.1029.1029.10
52053093.6682.6671.6660.6649.6641.6634.6629.6629.6629.6629.66
53054096.2385.2374.2363.2352.2343.2336.2330.2330.2330.2330.23
54055097.7986.7975.7964.7953.7944.7937.7930.7930.7930.7930.79
550560100.3689.3678.3667.3656.3646.3639.3631.3631.3631.3631.36
560570101.9290.9279.9268.9257.9247.9240.9232.9231.9231.9231.92
570580104.4993.4982.4971.4960.4949.4942.4934.4932.4932.4932.49
580590106.0595.0584.0573.0562.0551.0544.0536.0533.0533.0533.05
590600108.6297.6286.6275.6264.6253.6245.6237.6233.6233.6233.62
$600$610$110.18$99.18$88.18$77.18$66.18$55.18$47.18$39.18$34.18$34.18$34.18
610620112.75101.7590.7579.7568.7557.7548.7540.7534.7534.7534.75
620630114.31103.3192.3181.3170.3159.3150.3142.3135.3135.3135.31
630640116.88105.8894.8883.8872.8861.8851.8843.8836.8835.8835.88
640650118.44107.4496.4485.4474.4463.4453.4445.4438.4436.4436.44
650660121.01110.0199.0188.0177.0166.0155.0147.0140.0137.0137.01
660670122.57111.57100.5789.5778.5767.5756.5748.5741.5737.5737.57
670680125.14114.14103.1492.1481.1470.1459.1450.1443.1438.1438.14
680690126.70115.70104.7093.7082.7071.7060.7051.7044.7038.7038.70
690700129.27118.27107.2796.2785.2774.2763.2753.2746.2739.2739.27
700710130.83119.83108.8397.8386.8375.8364.8354.8347.8340.8339.83
710720133.40122.40111.40100.4089.4078.4067.4056.4049.4042.4040.40
720730135.96123.96112.96101.9690.9679.9668.9657.9650.9643.9640.96
730740138.53126.53115.53104.5393.5382.5371.5360.5352.5345.5341.53
740750142.09128.09117.09106.0995.0984.0973.0962.0954.0947.0942.09
750760144.66130.66119.66108.6697.6686.6675.6664.6655.6648.6642.66
760770148.22132.22121.22110.2299.2288.2277.2266.2257.2250.2243.22
770780150.79134.79123.79112.79101.7990.7979.7968.7958.7951.7943.79
780790154.35136.35125.35114.35103.3592.3581.3570.3560.3553.3545.35
790800156.92138.92127.92116.92105.9294.9283.9272.9261.9254.9246.92
800810160.48141.48129.48118.48107.4896.4885.4874.4863.4856.4848.48
810820163.05145.05132.05121.05110.0599.0588.0577.0566.0558.0550.05
820830166.61147.61133.61122.61111.61100.6189.6178.6167.6159.6151.61
830840169.18151.18136.18125.18114.18103.1892.1881.1870.1861.1853.18
840850172.74153.74137.74126.74115.74104.7493.7482.7471.7462.7454.74
850860175.31157.31140.31129.31118.31107.3196.3185.3174.3164.3156.31
860870178.87159.87141.87130.87119.87108.8797.8786.8775.8765.8757.87
870880181.44163.44145.44133.44122.44111.44100.4489.4478.4467.4459.44
880890185.00166.00148.00135.00124.00113.00102.0091.0080.0070.0061.00
890900187.57169.57151.57137.57126.57115.57104.5793.5782.5771.5762.57
900910191.13172.13154.13139.13128.13117.13106.1395.1384.1374.1364.13
910920193.70175.70157.70141.70130.70119.70108.7097.7086.7075.7065.70
920930197.26178.26160.26143.26132.26121.26110.2699.2688.2678.2667.26
930940199.83181.83163.83145.83134.83123.83112.83101.8390.8379.8368.83
940950203.39184.39166.39148.39136.39125.39114.39103.3992.3982.3971.39
950960205.96187.96169.96150.96138.96127.96116.96105.9694.9683.9672.96
960970209.52190.52172.52154.52140.52129.52118.52107.5296.5286.5275.52
970980212.09194.09176.09157.09143.09132.09121.09110.0999.0988.0977.09
980990215.65196.65178.65160.65144.65133.65122.65111.65100.6590.6579.65
9901,000218.22200.22182.22163.22147.22136.22125.22114.22103.2292.2281.22
1,0001,010221.78202.78184.78166.78148.78137.78126.78115.78104.7894.7883.78
1,0101,020224.35206.35188.35169.35151.35140.35129.35118.35107.3596.3585.35
1,0201,030227.91208.91190.91172.91153.91141.91130.91119.91108.9198.9187.91
1,0301,040230.48212.48194.48175.48157.48144.48133.48122.48111.48100.4889.48
1,0401,050234.04215.04197.04179.04160.04146.04135.04124.04113.04103.0492.04
1,0501,060236.61218.61200.61181.61163.61148.61137.61126.61115.61104.6193.61
1,0601,070240.17221.17203.17185.17166.17150.17139.17128.17117.17107.1796.17
1,0701,080242.74224.74206.74187.74169.74152.74141.74130.74119.74108.7497.74
1,0801,090246.30227.30209.30191.30172.30154.30143.30132.30121.30111.30100.30
1,0901,100248.87230.87212.87193.87175.87157.87145.87134.87123.87112.87101.87
1,1001,110252.43233.43215.43197.43178.43160.43147.43136.43125.43115.43104.43
1,1101,120255.00237.00219.00200.00182.00164.00150.00139.00128.00117.00106.00
1,1201,130258.56239.56221.56203.56184.56166.56151.56140.56129.56119.56108.56
1,1301,140261.13243.13225.13206.13188.13170.13154.13143.13132.13121.13110.13
1,1401,150264.69245.69227.69209.69190.69172.69155.69144.69133.69123.69112.69
1,1501,160267.26249.26231.26212.26194.26176.26158.26147.26136.26125.26114.26
1,1601,170270.82251.82233.82215.82196.82178.82160.82148.82137.82127.82116.82
1,1701,180273.39255.39237.39218.39200.39182.39163.39151.39140.39129.39118.39
1,1801,190276.95257.95239.95221.95202.95184.95166.95152.95141.95131.95120.95
1,1901,200279.52261.52243.52224.52206.52188.52169.52155.52144.52133.52122.52
1,2001,210283.08264.08246.08228.08209.08191.08173.08157.08146.08136.08125.08
1,2101,220285.65267.65249.65230.65212.65194.65175.65159.65148.65137.65126.65
1,2201,230289.21270.21252.21234.21215.21197.21179.21161.21150.21140.21129.21
1,2301,240291.78273.78255.78236.78218.78200.78181.78163.78152.78141.78130.78
1,2401,250295.34276.34258.34240.34221.34203.34185.34167.34154.34144.34133.34
 
$1,250 and overDo not use this table. See page 47 for instructions.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$1255.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%
125130$7.20$7.20$7.20$7.20$7.20$7.20$7.20$7.20$7.20$7.20$7.20
1301357.497.497.497.497.497.497.497.497.497.497.49
1351407.777.777.777.777.777.777.777.777.777.777.77
1401458.058.058.058.058.058.058.058.058.058.058.05
1451508.338.338.338.338.338.338.338.338.338.338.33
1501558.628.628.628.628.628.628.628.628.628.628.62
1551608.908.908.908.908.908.908.908.908.908.908.90
16016510.189.189.189.189.189.189.189.189.189.189.18
16517010.469.469.469.469.469.469.469.469.469.469.46
17017511.759.759.759.759.759.759.759.759.759.759.75
17518012.0310.0310.0310.0310.0310.0310.0310.0310.0310.0310.03
18018513.3110.3110.3110.3110.3110.3110.3110.3110.3110.3110.31
18519013.5910.5910.5910.5910.5910.5910.5910.5910.5910.5910.59
19019514.8810.8810.8810.8810.8810.8810.8810.8810.8810.8810.88
19520015.1611.1611.1611.1611.1611.1611.1611.1611.1611.1611.16
20021016.5811.5811.5811.5811.5811.5811.5811.5811.5811.5811.58
21022018.1512.1512.1512.1512.1512.1512.1512.1512.1512.1512.15
22023019.7112.7112.7112.7112.7112.7112.7112.7112.7112.7112.71
23024021.2814.2813.2813.2813.2813.2813.2813.2813.2813.2813.28
24025022.8415.8413.8413.8413.8413.8413.8413.8413.8413.8413.84
25026024.4117.4114.4114.4114.4114.4114.4114.4114.4114.4114.41
26027025.9718.9714.9714.9714.9714.9714.9714.9714.9714.9714.97
27028027.5420.5415.5415.5415.5415.5415.5415.5415.5415.5415.54
28029029.1022.1016.1016.1016.1016.1016.1016.1016.1016.1016.10
29030030.6723.6716.6716.6716.6716.6716.6716.6716.6716.6716.67
30031032.2325.2317.2317.2317.2317.2317.2317.2317.2317.2317.23
31032033.8026.8018.8017.8017.8017.8017.8017.8017.8017.8017.80
32033035.3628.3620.3618.3618.3618.3618.3618.3618.3618.3618.36
33034036.9329.9321.9318.9318.9318.9318.9318.9318.9318.9318.93
34035038.4931.4923.4919.4919.4919.4919.4919.4919.4919.4919.49
35036040.0633.0625.0620.0620.0620.0620.0620.0620.0620.0620.06
36037041.6234.6226.6220.6220.6220.6220.6220.6220.6220.6220.62
37038043.1936.1928.1921.1921.1921.1921.1921.1921.1921.1921.19
38039044.7537.7529.7522.7521.7521.7521.7521.7521.7521.7521.75
39040046.3239.3231.3224.3222.3222.3222.3222.3222.3222.3222.32
40041047.8840.8832.8825.8822.8822.8822.8822.8822.8822.8822.88
41042049.4542.4534.4527.4523.4523.4523.4523.4523.4523.4523.45
42043051.0144.0136.0129.0124.0124.0124.0124.0124.0124.0124.01
43044052.5845.5837.5830.5824.5824.5824.5824.5824.5824.5824.58
44045054.1447.1439.1432.1425.1425.1425.1425.1425.1425.1425.14
45046055.7148.7140.7133.7126.7125.7125.7125.7125.7125.7125.71
46047057.2750.2742.2735.2728.2726.2726.2726.2726.2726.2726.27
47048058.8451.8443.8436.8429.8426.8426.8426.8426.8426.8426.84
48049060.4053.4045.4038.4031.4027.4027.4027.4027.4027.4027.40
49050061.9754.9746.9739.9732.9727.9727.9727.9727.9727.9727.97
50051064.5356.5348.5341.5334.5328.5328.5328.5328.5328.5328.53
51052066.1058.1050.1043.1036.1029.1029.1029.1029.1029.1029.10
52053068.6659.6651.6644.6637.6629.6629.6629.6629.6629.6629.66
53054070.2361.2353.2346.2339.2331.2330.2330.2330.2330.2330.23
54055072.7962.7954.7947.7940.7932.7930.7930.7930.7930.7930.79
55056074.3664.3656.3649.3642.3634.3631.3631.3631.3631.3631.36
56057076.9265.9257.9250.9243.9235.9231.9231.9231.9231.9231.92
57058078.4967.4959.4952.4945.4937.4932.4932.4932.4932.4932.49
58059081.0570.0561.0554.0547.0539.0533.0533.0533.0533.0533.05
59060082.6271.6262.6255.6248.6240.6233.6233.6233.6233.6233.62
60061085.1874.1864.1857.1850.1842.1835.1834.1834.1834.1834.18
61062086.7575.7565.7558.7551.7543.7536.7534.7534.7534.7534.75
62063089.3178.3167.3160.3153.3145.3138.3135.3135.3135.3135.31
63064090.8879.8868.8861.8854.8846.8839.8835.8835.8835.8835.88
64065093.4482.4471.4463.4456.4448.4441.4436.4436.4436.4436.44
65066095.0184.0173.0165.0158.0150.0143.0137.0137.0137.0137.01
66067097.5786.5775.5766.5759.5751.5744.5737.5737.5737.5737.57
67068099.1488.1477.1468.1461.1453.1446.1439.1438.1438.1438.14
680690101.7090.7079.7069.7062.7054.7047.7040.7038.7038.7038.70
690700103.2792.2781.2771.2764.2756.2749.2742.2739.2739.2739.27
700710105.8394.8383.8372.8365.8357.8350.8343.8339.8339.8339.83
710720107.4096.4085.4074.4067.4059.4052.4045.4040.4040.4040.40
720730109.9698.9687.9676.9668.9660.9653.9646.9640.9640.9640.96
730740111.53100.5389.5378.5370.5362.5355.5348.5341.5341.5341.53
740750114.09103.0992.0981.0972.0964.0957.0950.0942.0942.0942.09
$750$760$115.66$104.66$93.66$82.66$73.66$65.66$58.66$51.66$43.66$42.66$42.66
760770118.22107.2296.2285.2275.2267.2260.2253.2245.2243.2243.22
770780119.79108.7997.7986.7976.7968.7961.7954.7946.7943.7943.79
780790122.35111.35100.3589.3578.3570.3563.3556.3548.3544.3544.35
790800123.92112.92101.9290.9279.9271.9264.9257.9249.9244.9244.92
800810126.48115.48104.4893.4882.4873.4866.4859.4851.4845.4845.48
810820128.05117.05106.0595.0584.0575.0568.0561.0553.0546.0546.05
820830130.61119.61108.6197.6186.6176.6169.6162.6154.6147.6146.61
830840132.18121.18110.1899.1888.1878.1871.1864.1856.1849.1847.18
840850134.74123.74112.74101.7490.7479.7472.7465.7457.7450.7447.74
850860136.31125.31114.31103.3192.3181.3174.3167.3159.3152.3148.31
860870138.87127.87116.87105.8794.8783.8775.8768.8760.8753.8748.87
870880140.44129.44118.44107.4496.4485.4477.4470.4462.4455.4449.44
880890143.00132.00121.00110.0099.0088.0079.0072.0064.0057.0050.00
890900144.57133.57122.57111.57100.5789.5780.5773.5765.5758.5751.57
900910147.13136.13125.13114.13103.1392.1382.1375.1367.1360.1353.13
910920148.70137.70126.70115.70104.7093.7083.7076.7068.7061.7054.70
920930151.26140.26129.26118.26107.2696.2685.2678.2670.2663.2656.26
930940152.83141.83130.83119.83108.8397.8386.8379.8371.8364.8357.83
940950155.39144.39133.39122.39111.39100.3989.3981.3973.3966.3959.39
950960156.96145.96134.96123.96112.96101.9690.9682.9674.9667.9660.96
960970159.52148.52137.52126.52115.52104.5293.5284.5276.5269.5262.52
970980161.09150.09139.09128.09117.09106.0995.0986.0978.0971.0964.09
980990163.65152.65141.65130.65119.65108.6597.6587.6579.6572.6565.65
9901,000165.22154.22143.22132.22121.22110.2299.2289.2281.2274.2267.22
1,0001,010167.78156.78145.78134.78123.78112.78101.7890.7882.7875.7868.78
1,0101,020169.35158.35147.35136.35125.35114.35103.3592.3584.3577.3570.35
1,0201,030171.91160.91149.91138.91127.91116.91105.9194.9185.9178.9171.91
1,0301,040173.48162.48151.48140.48129.48118.48107.4896.4887.4880.4873.48
1,0401,050176.04165.04154.04143.04132.04121.04110.0499.0489.0482.0475.04
1,0501,060177.61166.61155.61144.61133.61122.61111.61100.6190.6183.6176.61
1,0601,070180.17169.17158.17147.17136.17125.17114.17103.1792.1785.1778.17
1,0701,080181.74170.74159.74148.74137.74126.74115.74104.7493.7486.7479.74
1,0801,090184.30173.30162.30151.30140.30129.30118.30107.3096.3088.3081.30
1,0901,100185.87174.87163.87152.87141.87130.87119.87108.8797.8789.8782.87
1,1001,110188.43177.43166.43155.43144.43133.43122.43111.43100.4391.4384.43
1,1101,120190.00179.00168.00157.00146.00135.00124.00113.00102.0093.0086.00
1,1201,130192.56181.56170.56159.56148.56137.56126.56115.56104.5694.5687.56
1,1301,140194.13183.13172.13161.13150.13139.13128.13117.13106.1396.1389.13
1,1401,150196.69185.69174.69163.69152.69141.69130.69119.69108.6997.6990.69
1,1501,160198.26187.26176.26165.26154.26143.26132.26121.26110.26100.2692.26
1,1601,170200.82189.82178.82167.82156.82145.82134.82123.82112.82101.8293.82
1,1701,180202.39191.39180.39169.39158.39147.39136.39125.39114.39104.3995.39
1,1801,190204.95193.95182.95171.95160.95149.95138.95127.95116.95105.9596.95
1,1901,200206.52195.52184.52173.52162.52151.52140.52129.52118.52108.5298.52
1,2001,210209.08198.08187.08176.08165.08154.08143.08132.08121.08110.08100.08
1,2101,220210.65199.65188.65177.65166.65155.65144.65133.65122.65112.65101.65
1,2201,230213.21202.21191.21180.21169.21158.21147.21136.21125.21114.21103.21
1,2301,240214.78203.78192.78181.78170.78159.78148.78137.78126.78116.78105.78
1,2401,250217.34206.34195.34184.34173.34162.34151.34140.34129.34118.34107.34
1,2501,260218.91207.91196.91185.91174.91163.91152.91141.91130.91120.91109.91
1,2601,270221.47210.47199.47188.47177.47166.47155.47144.47133.47122.47111.47
1,2701,280223.04212.04201.04190.04179.04168.04157.04146.04135.04125.04114.04
1,2801,290225.60214.60203.60192.60181.60170.60159.60148.60137.60126.60115.60
1,2901,300227.17216.17205.17194.17183.17172.17161.17150.17139.17129.17118.17
1,3001,310229.73218.73207.73196.73185.73174.73163.73152.73141.73130.73119.73
1,3101,320231.30220.30209.30198.30187.30176.30165.30154.30143.30133.30122.30
1,3201,330233.86222.86211.86200.86189.86178.86167.86156.86145.86134.86123.86
1,3301,340235.43224.43213.43202.43191.43180.43169.43158.43147.43137.43126.43
1,3401,350237.99226.99215.99204.99193.99182.99171.99160.99149.99138.99127.99
1,3501,360239.56228.56217.56206.56195.56184.56173.56162.56151.56141.56130.56
1,3601,370242.12231.12220.12209.12198.12187.12176.12165.12154.12143.12132.12
1,3701,380243.69232.69221.69210.69199.69188.69177.69166.69155.69145.69134.69
1,3801,390246.25235.25224.25213.25202.25191.25180.25169.25158.25147.25136.25
 
$1,390 and overDo not use this table. See page 47 for instructions.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$1055.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%
105110$8.07$6.07$6.07$6.07$6.07$6.07$6.07$6.07$6.07$6.07$6.07
1101159.366.366.366.366.366.366.366.366.366.366.36
1151209.646.646.646.646.646.646.646.646.646.646.64
12012510.926.926.926.926.926.926.926.926.926.926.92
12513011.207.207.207.207.207.207.207.207.207.207.20
13013512.497.497.497.497.497.497.497.497.497.497.49
13514012.777.777.777.777.777.777.777.777.777.777.77
14014514.058.058.058.058.058.058.058.058.058.058.05
14515014.338.338.338.338.338.338.338.338.338.338.33
15015515.628.628.628.628.628.628.628.628.628.628.62
15516015.908.908.908.908.908.908.908.908.908.908.90
16016517.189.189.189.189.189.189.189.189.189.189.18
16517017.469.469.469.469.469.469.469.469.469.469.46
17017518.759.759.759.759.759.759.759.759.759.759.75
17518019.0310.0310.0310.0310.0310.0310.0310.0310.0310.0310.03
18018520.3110.3110.3110.3110.3110.3110.3110.3110.3110.3110.31
18519020.5910.5910.5910.5910.5910.5910.5910.5910.5910.5910.59
19019521.8810.8810.8810.8810.8810.8810.8810.8810.8810.8810.88
19520022.1611.1611.1611.1611.1611.1611.1611.1611.1611.1611.16
20020523.4411.4411.4411.4411.4411.4411.4411.4411.4411.4411.44
20521023.7211.7211.7211.7211.7211.7211.7211.7211.7211.7211.72
21021525.0112.0112.0112.0112.0112.0112.0112.0112.0112.0112.01
21522025.2912.2912.2912.2912.2912.2912.2912.2912.2912.2912.29
22022526.5712.5712.5712.5712.5712.5712.5712.5712.5712.5712.57
22523026.8512.8512.8512.8512.8512.8512.8512.8512.8512.8512.85
23023528.1413.1413.1413.1413.1413.1413.1413.1413.1413.1413.14
23524028.4214.4213.4213.4213.4213.4213.4213.4213.4213.4213.42
24024529.7014.7013.7013.7013.7013.7013.7013.7013.7013.7013.70
24525029.9815.9813.9813.9813.9813.9813.9813.9813.9813.9813.98
25026031.4117.4114.4114.4114.4114.4114.4114.4114.4114.4114.41
26027032.9718.9714.9714.9714.9714.9714.9714.9714.9714.9714.97
27028034.5420.5415.5415.5415.5415.5415.5415.5415.5415.5415.54
28029036.1022.1016.1016.1016.1016.1016.1016.1016.1016.1016.10
29030037.6723.6716.6716.6716.6716.6716.6716.6716.6716.6716.67
30031039.2325.2317.2317.2317.2317.2317.2317.2317.2317.2317.23
31032040.8026.8017.8017.8017.8017.8017.8017.8017.8017.8017.80
32033042.3628.3618.3618.3618.3618.3618.3618.3618.3618.3618.36
33034043.9329.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
34035045.4931.4919.4919.4919.4919.4919.4919.4919.4919.4919.49
35036047.0633.0620.0620.0620.0620.0620.0620.0620.0620.0620.06
36037048.6234.6220.6220.6220.6220.6220.6220.6220.6220.6220.62
37038050.1936.1921.1921.1921.1921.1921.1921.1921.1921.1921.19
38039051.7537.7522.7521.7521.7521.7521.7521.7521.7521.7521.75
39040053.3239.3224.3222.3222.3222.3222.3222.3222.3222.3222.32
40041054.8840.8825.8822.8822.8822.8822.8822.8822.8822.8822.88
41042056.4542.4527.4523.4523.4523.4523.4523.4523.4523.4523.45
42043059.0144.0129.0124.0124.0124.0124.0124.0124.0124.0124.01
43044060.5845.5830.5824.5824.5824.5824.5824.5824.5824.5824.58
44045063.1447.1432.1425.1425.1425.1425.1425.1425.1425.1425.14
45046064.7148.7133.7125.7125.7125.7125.7125.7125.7125.7125.71
46047067.2750.2735.2726.2726.2726.2726.2726.2726.2726.2726.27
47048068.8451.8436.8426.8426.8426.8426.8426.8426.8426.8426.84
48049071.4053.4038.4027.4027.4027.4027.4027.4027.4027.4027.40
49050072.9754.9739.9727.9727.9727.9727.9727.9727.9727.9727.97
50052075.8256.8242.8228.8228.8228.8228.8228.8228.8228.8228.82
52054079.9559.9545.9530.9529.9529.9529.9529.9529.9529.9529.95
54056084.0863.0849.0834.0831.0831.0831.0831.0831.0831.0831.08
56058088.2166.2152.2137.2132.2132.2132.2132.2132.2132.2132.21
58060092.3470.3455.3440.3433.3433.3433.3433.3433.3433.3433.34
60062096.4774.4758.4743.4734.4734.4734.4734.4734.4734.4734.47
620640100.6078.6061.6046.6035.6035.6035.6035.6035.6035.6035.60
640660104.7382.7364.7349.7336.7336.7336.7336.7336.7336.7336.73
660680108.8686.8667.8652.8637.8637.8637.8637.8637.8637.8637.86
680700112.9990.9970.9955.9940.9938.9938.9938.9938.9938.9938.99
700720117.1295.1274.1259.1244.1240.1240.1240.1240.1240.1240.12
720740121.2599.2578.2562.2547.2541.2541.2541.2541.2541.2541.25
740760125.38103.3882.3865.3850.3842.3842.3842.3842.3842.3842.38
760780129.51107.5186.5168.5153.5143.5143.5143.5143.5143.5143.51
780800133.64111.6490.6471.6456.6444.6444.6444.6444.6444.6444.64
$800$820$137.77$115.77$94.77$74.77$59.77$45.77$45.77$45.77$45.77$45.77$45.77
820840141.90119.9098.9077.9062.9048.9046.9046.9046.9046.9046.90
840860146.03124.03103.0381.0366.0352.0348.0348.0348.0348.0348.03
860880150.16128.16107.1685.1669.1655.1649.1649.1649.1649.1649.16
880900154.29132.29111.2989.2972.2958.2950.2950.2950.2950.2950.29
900920158.42136.42115.4293.4275.4261.4251.4251.4251.4251.4251.42
920940162.55140.55119.5597.5578.5564.5552.5552.5552.5552.5552.55
940960166.68144.68123.68101.6881.6867.6853.6853.6853.6853.6853.68
960980170.81148.81127.81105.8184.8170.8155.8154.8154.8154.8154.81
9801,000174.94152.94131.94109.9487.9473.9458.9455.9455.9455.9455.94
1,0001,020179.07157.07136.07114.0792.0777.0762.0757.0757.0757.0757.07
1,0201,040183.20161.20140.20118.2096.2080.2065.2058.2058.2058.2058.20
1,0401,060187.33165.33144.33122.33100.3383.3368.3359.3359.3359.3359.33
1,0601,080191.46169.46148.46126.46104.4686.4671.4660.4660.4660.4660.46
1,0801,100195.59173.59152.59130.59108.5989.5974.5961.5961.5961.5961.59
1,1001,120199.72177.72156.72134.72112.7292.7277.7262.7262.7262.7262.72
1,1201,140203.85181.85160.85138.85116.8595.8580.8565.8563.8563.8563.85
1,1401,160207.98185.98164.98142.98120.9898.9883.9868.9864.9864.9864.98
1,1601,180212.11190.11169.11147.11125.11103.1187.1172.1166.1166.1166.11
1,1801,200216.24194.24173.24151.24129.24107.2490.2475.2467.2467.2467.24
1,2001,220220.37198.37177.37155.37133.37111.3793.3778.3768.3768.3768.37
1,2201,240224.50202.50181.50159.50137.50115.5096.5081.5069.5069.5069.50
1,2401,260228.63206.63185.63163.63141.63119.6399.6384.6370.6370.6370.63
1,2601,280232.76210.76189.76167.76145.76123.76102.7687.7673.7671.7671.76
1,2801,300236.89214.89193.89171.89149.89127.89105.8990.8976.8972.8972.89
1,3001,320241.02219.02198.02176.02154.02132.02110.0294.0280.0274.0274.02
1,3201,340245.15223.15202.15180.15158.15136.15114.1597.1583.1575.1575.15
1,3401,360249.28227.28206.28184.28162.28140.28118.28100.2886.2876.2876.28
1,3601,380253.41231.41210.41188.41166.41144.41122.41103.4189.4177.4177.41
1,3801,400257.54235.54214.54192.54170.54148.54126.54106.5492.5478.5478.54
1,4001,420261.67239.67218.67196.67174.67152.67130.67109.6795.6780.6779.67
1,4201,440265.80243.80222.80200.80178.80156.80134.80112.8098.8083.8080.80
1,4401,460270.93247.93226.93204.93182.93160.93138.93116.93101.9386.9381.93
1,4601,480277.06252.06231.06209.06187.06165.06143.06121.06105.0690.0683.06
1,4801,500283.19256.19235.19213.19191.19169.19147.19125.19108.1993.1984.19
1,5001,520289.32260.32239.32217.32195.32173.32151.32129.32111.3296.3285.32
1,5201,540295.45264.45243.45221.45199.45177.45155.45133.45114.4599.4586.45
1,5401,560301.58268.58247.58225.58203.58181.58159.58137.58117.58102.5888.58
1,5601,580307.71272.71251.71229.71207.71185.71163.71141.71120.71105.7191.71
1,5801,600313.84277.84255.84233.84211.84189.84167.84145.84123.84108.8494.84
1,6001,620319.97283.97259.97237.97215.97193.97171.97149.97127.97111.9797.97
1,6201,640326.10290.10264.10242.10220.10198.10176.10154.10132.10115.10101.10
1,6401,660332.23296.23268.23246.23224.23202.23180.23158.23136.23118.23104.23
1,6601,680338.36302.36272.36250.36228.36206.36184.36162.36140.36121.36107.36
1,6801,700344.49308.49276.49254.49232.49210.49188.49166.49144.49124.49110.49
1,7001,720350.62314.62280.62258.62236.62214.62192.62170.62148.62127.62113.62
1,7201,740356.75320.75284.75262.75240.75218.75196.75174.75152.75130.75116.75
1,7401,760362.88326.88289.88266.88244.88222.88200.88178.88156.88134.88119.88
1,7601,780369.01333.01296.01271.01249.01227.01205.01183.01161.01139.01123.01
1,7801,800375.14339.14302.14275.14253.14231.14209.14187.14165.14143.14126.14
1,8001,820381.27345.27308.27279.27257.27235.27213.27191.27169.27147.27129.27
1,8201,840387.40351.40314.40283.40261.40239.40217.40195.40173.40151.40132.40
1,8401,860393.53357.53320.53287.53265.53243.53221.53199.53177.53155.53135.53
1,8601,880399.66363.66326.66291.66269.66247.66225.66203.66181.66159.66138.66
1,8801,900405.79369.79332.79296.79273.79251.79229.79207.79185.79163.79141.79
1,9001,920411.92375.92338.92302.92277.92255.92233.92211.92189.92167.92145.92
1,9201,940418.05382.05345.05309.05282.05260.05238.05216.05194.05172.05150.05
1,9401,960424.18388.18351.18315.18286.18264.18242.18220.18198.18176.18154.18
1,9601,980430.31394.31357.31321.31290.31268.31246.31224.31202.31180.31158.31
1,9802,000436.44400.44363.44327.44294.44272.44250.44228.44206.44184.44162.44
2,0002,020442.57406.57369.57333.57298.57276.57254.57232.57210.57188.57166.57
2,0202,040448.70412.70375.70339.70302.70280.70258.70236.70214.70192.70170.70
2,0402,060454.83418.83381.83345.83308.83284.83262.83240.83218.83196.83174.83
2,0602,080460.96424.96387.96351.96314.96288.96266.96244.96222.96200.96178.96
2,0802,100467.09431.09394.09358.09321.09293.09271.09249.09227.09205.09183.09
 
$2,100 and overDo not use this table. See page 47 for instructions.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$2505.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%5.65%
250260$14.41$14.41$14.41$14.41$14.41$14.41$14.41$14.41$14.41$14.41$14.41
26027014.9714.9714.9714.9714.9714.9714.9714.9714.9714.9714.97
27028015.5415.5415.5415.5415.5415.5415.5415.5415.5415.5415.54
28029016.1016.1016.1016.1016.1016.1016.1016.1016.1016.1016.10
29030016.6716.6716.6716.6716.6716.6716.6716.6716.6716.6716.67
30031017.2317.2317.2317.2317.2317.2317.2317.2317.2317.2317.23
31032017.8017.8017.8017.8017.8017.8017.8017.8017.8017.8017.80
32033019.3618.3618.3618.3618.3618.3618.3618.3618.3618.3618.36
33034020.9318.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
34035022.4919.4919.4919.4919.4919.4919.4919.4919.4919.4919.49
35036024.0620.0620.0620.0620.0620.0620.0620.0620.0620.0620.06
36037025.6220.6220.6220.6220.6220.6220.6220.6220.6220.6220.62
37038027.1921.1921.1921.1921.1921.1921.1921.1921.1921.1921.19
38039028.7521.7521.7521.7521.7521.7521.7521.7521.7521.7521.75
39040030.3222.3222.3222.3222.3222.3222.3222.3222.3222.3222.32
40041031.8822.8822.8822.8822.8822.8822.8822.8822.8822.8822.88
41042033.4523.4523.4523.4523.4523.4523.4523.4523.4523.4523.45
42043035.0124.0124.0124.0124.0124.0124.0124.0124.0124.0124.01
43044036.5824.5824.5824.5824.5824.5824.5824.5824.5824.5824.58
44045038.1425.1425.1425.1425.1425.1425.1425.1425.1425.1425.14
45046039.7125.7125.7125.7125.7125.7125.7125.7125.7125.7125.71
46047041.2727.2726.2726.2726.2726.2726.2726.2726.2726.2726.27
47048042.8428.8426.8426.8426.8426.8426.8426.8426.8426.8426.84
48049044.4030.4027.4027.4027.4027.4027.4027.4027.4027.4027.40
49050045.9731.9727.9727.9727.9727.9727.9727.9727.9727.9727.97
50052048.8233.8228.8228.8228.8228.8228.8228.8228.8228.8228.82
52054051.9536.9529.9529.9529.9529.9529.9529.9529.9529.9529.95
54056055.0840.0831.0831.0831.0831.0831.0831.0831.0831.0831.08
56058058.2143.2132.2132.2132.2132.2132.2132.2132.2132.2132.21
58060061.3446.3433.3433.3433.3433.3433.3433.3433.3433.3433.34
60062064.4749.4735.4734.4734.4734.4734.4734.4734.4734.4734.47
62064067.6052.6038.6035.6035.6035.6035.6035.6035.6035.6035.60
64066070.7355.7341.7336.7336.7336.7336.7336.7336.7336.7336.73
66068073.8658.8644.8637.8637.8637.8637.8637.8637.8637.8637.86
68070076.9961.9947.9938.9938.9938.9938.9938.9938.9938.9938.99
70072080.1265.1251.1240.1240.1240.1240.1240.1240.1240.1240.12
72074083.2568.2554.2541.2541.2541.2541.2541.2541.2541.2541.25
74076086.3871.3857.3842.3842.3842.3842.3842.3842.3842.3842.38
76078089.5174.5160.5145.5143.5143.5143.5143.5143.5143.5143.51
78080092.6477.6463.6448.6444.6444.6444.6444.6444.6444.6444.64
80082095.7780.7766.7751.7745.7745.7745.7745.7745.7745.7745.77
82084098.9083.9069.9054.9046.9046.9046.9046.9046.9046.9046.90
840860102.0387.0373.0358.0348.0348.0348.0348.0348.0348.0348.03
860880105.1690.1676.1661.1649.1649.1649.1649.1649.1649.1649.16
880900108.2993.2979.2964.2950.2950.2950.2950.2950.2950.2950.29
900920111.4296.4282.4267.4252.4251.4251.4251.4251.4251.4251.42
920940114.5599.5585.5570.5555.5552.5552.5552.5552.5552.5552.55
940960117.68102.6888.6873.6858.6853.6853.6853.6853.6853.6853.68
960980120.81105.8191.8176.8161.8154.8154.8154.8154.8154.8154.81
9801,000123.94108.9494.9479.9464.9455.9455.9455.9455.9455.9455.94
1,0001,020128.07112.0798.0783.0768.0757.0757.0757.0757.0757.0757.07
1,0201,040132.20115.20101.2086.2071.2058.2058.2058.2058.2058.2058.20
1,0401,060136.33118.33104.3389.3374.3360.3359.3359.3359.3359.3359.33
1,0601,080140.46121.46107.4692.4677.4663.4660.4660.4660.4660.4660.46
1,0801,100144.59124.59110.5995.5980.5966.5961.5961.5961.5961.5961.59
1,1001,120148.72127.72113.7298.7283.7269.7262.7262.7262.7262.7262.72
1,1201,140152.85130.85116.85101.8586.8572.8563.8563.8563.8563.8563.85
1,1401,160156.98134.98119.98104.9889.9875.9864.9864.9864.9864.9864.98
1,1601,180161.11139.11123.11108.1193.1179.1166.1166.1166.1166.1166.11
1,1801,200165.24143.24126.24111.2496.2482.2467.2467.2467.2467.2467.24
1,2001,220169.37147.37129.37114.3799.3785.3770.3768.3768.3768.3768.37
1,2201,240173.50151.50132.50117.50102.5088.5073.5069.5069.5069.5069.50
1,2401,260177.63155.63135.63120.63105.6391.6376.6370.6370.6370.6370.63
1,2601,280181.76159.76138.76123.76108.7694.7679.7671.7671.7671.7671.76
1,2801,300185.89163.89141.89126.89111.8997.8982.8972.8972.8972.8972.89
1,3001,320190.02168.02146.02130.02115.02101.0286.0274.0274.0274.0274.02
1,3201,340194.15172.15150.15133.15118.15104.1589.1575.1575.1575.1575.15
1,3401,360198.28176.28154.28136.28121.28107.2892.2878.2876.2876.2876.28
1,3601,380202.41180.41158.41139.41124.41110.4195.4181.4177.4177.4177.41
1,3801,400206.54184.54162.54142.54127.54113.5498.5484.5478.5478.5478.54
$1,400$1,420$210.67$188.67$166.67$145.67$130.67$116.67$101.67$87.67$79.67$79.67$79.67
1,4201,440214.80192.80170.80149.80133.80119.80104.8090.8080.8080.8080.80
1,4401,460218.93196.93174.93153.93136.93122.93107.9393.9381.9381.9381.93
1,4601,480223.06201.06179.06158.06140.06126.06111.0697.0683.0683.0683.06
1,4801,500227.19205.19183.19162.19143.19129.19114.19100.1985.1984.1984.19
1,5001,520231.32209.32187.32166.32146.32132.32117.32103.3288.3285.3285.32
1,5201,540235.45213.45191.45170.45149.45135.45120.45106.4591.4586.4586.45
1,5401,560239.58217.58195.58174.58152.58138.58123.58109.5894.5887.5887.58
1,5601,580243.71221.71199.71178.71156.71141.71126.71112.7197.7188.7188.71
1,5801,600247.84225.84203.84182.84160.84144.84129.84115.84100.8489.8489.84
1,6001,620251.97229.97207.97186.97164.97147.97132.97118.97103.9790.9790.97
1,6201,640256.10234.10212.10191.10169.10151.10136.10122.10107.1092.1092.10
1,6401,660260.23238.23216.23195.23173.23154.23139.23125.23110.2395.2393.23
1,6601,680264.36242.36220.36199.36177.36157.36142.36128.36113.3698.3694.36
1,6801,700268.49246.49224.49203.49181.49160.49145.49131.49116.49101.4995.49
1,7001,720272.62250.62228.62207.62185.62163.62148.62134.62119.62104.6296.62
1,7201,740276.75254.75232.75211.75189.75167.75151.75137.75122.75107.7597.75
1,7401,760280.88258.88236.88215.88193.88171.88154.88140.88125.88110.8898.88
1,7601,780285.01263.01241.01220.01198.01176.01158.01144.01129.01114.01100.01
1,7801,800289.14267.14245.14224.14202.14180.14161.14147.14132.14117.14103.14
1,8001,820293.27271.27249.27228.27206.27184.27164.27150.27135.27120.27106.27
1,8201,840297.40275.40253.40232.40210.40188.40167.40153.40138.40123.40109.40
1,8401,860301.53279.53257.53236.53214.53192.53170.53156.53141.53126.53112.53
1,8601,880305.66283.66261.66240.66218.66196.66174.66159.66144.66129.66115.66
1,8801,900309.79287.79265.79244.79222.79200.79178.79162.79147.79132.79118.79
1,9001,920313.92291.92269.92248.92226.92204.92182.92165.92150.92135.92121.92
1,9201,940318.05296.05274.05253.05231.05209.05187.05169.05154.05139.05125.05
1,9401,960322.18300.18278.18257.18235.18213.18191.18172.18157.18142.18128.18
1,960