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

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.

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%.

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 least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$ 0	$55	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
55	60	$5.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25	$3.25
60	65	5.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53	3.53
65	70	6.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81	3.81
70	75	7.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10	4.10
75	80	8.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38	4.38
80	85	8.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66	4.66
85	90	9.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94	4.94
90	95	10.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23	5.23
95	100	11.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51	5.51
100	105	11.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79	5.79
105	110	13.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07	6.07
110	115	13.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36
115	120	14.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64
120	125	14.92	7.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92
125	130	16.20	8.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20
130	135	16.49	9.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49
135	140	17.77	9.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77
140	145	18.05	11.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05
145	150	19.33	11.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33
150	155	19.62	12.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62
155	160	20.90	12.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90
160	165	21.18	14.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18
165	170	22.46	14.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46
170	175	22.75	15.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
175	180	24.03	16.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03
180	185	24.31	17.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31
185	190	25.59	17.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59
190	195	25.88	18.88	11.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88
195	200	27.16	19.16	12.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16
200	210	27.58	20.58	13.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58
210	220	30.15	22.15	15.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15
220	230	31.71	23.71	16.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71
230	240	34.28	25.28	18.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28
240	250	35.84	26.84	19.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84
250	260	38.41	28.41	21.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41
260	270	39.97	29.97	22.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	42.54	31.54	24.54	16.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	44.10	33.10	26.10	18.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	46.67	35.67	27.67	19.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	48.23	37.23	29.23	21.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	50.80	39.80	30.80	22.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	52.36	41.36	32.36	24.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	54.93	43.93	33.93	25.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	56.49	45.49	35.49	27.49	20.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	59.06	48.06	37.06	29.06	22.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	60.62	49.62	38.62	30.62	23.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	63.19	52.19	41.19	32.19	25.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	64.75	53.75	42.75	33.75	26.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	67.32	56.32	45.32	35.32	28.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	68.88	57.88	46.88	36.88	29.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	71.45	60.45	49.45	38.45	31.45	24.45	23.45	23.45	23.45	23.45	23.45
420	430	73.01	62.01	51.01	40.01	33.01	26.01	24.01	24.01	24.01	24.01	24.01
430	440	75.58	64.58	53.58	42.58	34.58	27.58	24.58	24.58	24.58	24.58	24.58
440	450	77.14	66.14	55.14	44.14	36.14	29.14	25.14	25.14	25.14	25.14	25.14
450	460	79.71	68.71	57.71	46.71	37.71	30.71	25.71	25.71	25.71	25.71	25.71
460	470	81.27	70.27	59.27	48.27	39.27	32.27	26.27	26.27	26.27	26.27	26.27
470	480	83.84	72.84	61.84	50.84	40.84	33.84	26.84	26.84	26.84	26.84	26.84
480	490	85.40	74.40	63.40	52.40	42.40	35.40	28.40	27.40	27.40	27.40	27.40
490	500	87.97	76.97	65.97	54.97	43.97	36.97	29.97	27.97	27.97	27.97	27.97
500	510	89.53	78.53	67.53	56.53	45.53	38.53	31.53	28.53	28.53	28.53	28.53
510	520	92.10	81.10	70.10	59.10	48.10	40.10	33.10	29.10	29.10	29.10	29.10
520	530	93.66	82.66	71.66	60.66	49.66	41.66	34.66	29.66	29.66	29.66	29.66
530	540	96.23	85.23	74.23	63.23	52.23	43.23	36.23	30.23	30.23	30.23	30.23
540	550	97.79	86.79	75.79	64.79	53.79	44.79	37.79	30.79	30.79	30.79	30.79
550	560	100.36	89.36	78.36	67.36	56.36	46.36	39.36	31.36	31.36	31.36	31.36
560	570	101.92	90.92	79.92	68.92	57.92	47.92	40.92	32.92	31.92	31.92	31.92
570	580	104.49	93.49	82.49	71.49	60.49	49.49	42.49	34.49	32.49	32.49	32.49
580	590	106.05	95.05	84.05	73.05	62.05	51.05	44.05	36.05	33.05	33.05	33.05
590	600	108.62	97.62	86.62	75.62	64.62	53.62	45.62	37.62	33.62	33.62	33.62
$600	$610	$110.18	$99.18	$88.18	$77.18	$66.18	$55.18	$47.18	$39.18	$34.18	$34.18	$34.18
610	620	112.75	101.75	90.75	79.75	68.75	57.75	48.75	40.75	34.75	34.75	34.75
620	630	114.31	103.31	92.31	81.31	70.31	59.31	50.31	42.31	35.31	35.31	35.31
630	640	116.88	105.88	94.88	83.88	72.88	61.88	51.88	43.88	36.88	35.88	35.88
640	650	118.44	107.44	96.44	85.44	74.44	63.44	53.44	45.44	38.44	36.44	36.44
650	660	121.01	110.01	99.01	88.01	77.01	66.01	55.01	47.01	40.01	37.01	37.01
660	670	122.57	111.57	100.57	89.57	78.57	67.57	56.57	48.57	41.57	37.57	37.57
670	680	125.14	114.14	103.14	92.14	81.14	70.14	59.14	50.14	43.14	38.14	38.14
680	690	126.70	115.70	104.70	93.70	82.70	71.70	60.70	51.70	44.70	38.70	38.70
690	700	129.27	118.27	107.27	96.27	85.27	74.27	63.27	53.27	46.27	39.27	39.27
700	710	130.83	119.83	108.83	97.83	86.83	75.83	64.83	54.83	47.83	40.83	39.83
710	720	133.40	122.40	111.40	100.40	89.40	78.40	67.40	56.40	49.40	42.40	40.40
720	730	135.96	123.96	112.96	101.96	90.96	79.96	68.96	57.96	50.96	43.96	40.96
730	740	138.53	126.53	115.53	104.53	93.53	82.53	71.53	60.53	52.53	45.53	41.53
740	750	142.09	128.09	117.09	106.09	95.09	84.09	73.09	62.09	54.09	47.09	42.09
750	760	144.66	130.66	119.66	108.66	97.66	86.66	75.66	64.66	55.66	48.66	42.66
760	770	148.22	132.22	121.22	110.22	99.22	88.22	77.22	66.22	57.22	50.22	43.22
770	780	150.79	134.79	123.79	112.79	101.79	90.79	79.79	68.79	58.79	51.79	43.79
780	790	154.35	136.35	125.35	114.35	103.35	92.35	81.35	70.35	60.35	53.35	45.35
790	800	156.92	138.92	127.92	116.92	105.92	94.92	83.92	72.92	61.92	54.92	46.92
800	810	160.48	141.48	129.48	118.48	107.48	96.48	85.48	74.48	63.48	56.48	48.48
810	820	163.05	145.05	132.05	121.05	110.05	99.05	88.05	77.05	66.05	58.05	50.05
820	830	166.61	147.61	133.61	122.61	111.61	100.61	89.61	78.61	67.61	59.61	51.61
830	840	169.18	151.18	136.18	125.18	114.18	103.18	92.18	81.18	70.18	61.18	53.18
840	850	172.74	153.74	137.74	126.74	115.74	104.74	93.74	82.74	71.74	62.74	54.74
850	860	175.31	157.31	140.31	129.31	118.31	107.31	96.31	85.31	74.31	64.31	56.31
860	870	178.87	159.87	141.87	130.87	119.87	108.87	97.87	86.87	75.87	65.87	57.87
870	880	181.44	163.44	145.44	133.44	122.44	111.44	100.44	89.44	78.44	67.44	59.44
880	890	185.00	166.00	148.00	135.00	124.00	113.00	102.00	91.00	80.00	70.00	61.00
890	900	187.57	169.57	151.57	137.57	126.57	115.57	104.57	93.57	82.57	71.57	62.57
900	910	191.13	172.13	154.13	139.13	128.13	117.13	106.13	95.13	84.13	74.13	64.13
910	920	193.70	175.70	157.70	141.70	130.70	119.70	108.70	97.70	86.70	75.70	65.70
920	930	197.26	178.26	160.26	143.26	132.26	121.26	110.26	99.26	88.26	78.26	67.26
930	940	199.83	181.83	163.83	145.83	134.83	123.83	112.83	101.83	90.83	79.83	68.83
940	950	203.39	184.39	166.39	148.39	136.39	125.39	114.39	103.39	92.39	82.39	71.39
950	960	205.96	187.96	169.96	150.96	138.96	127.96	116.96	105.96	94.96	83.96	72.96
960	970	209.52	190.52	172.52	154.52	140.52	129.52	118.52	107.52	96.52	86.52	75.52
970	980	212.09	194.09	176.09	157.09	143.09	132.09	121.09	110.09	99.09	88.09	77.09
980	990	215.65	196.65	178.65	160.65	144.65	133.65	122.65	111.65	100.65	90.65	79.65
990	1,000	218.22	200.22	182.22	163.22	147.22	136.22	125.22	114.22	103.22	92.22	81.22
1,000	1,010	221.78	202.78	184.78	166.78	148.78	137.78	126.78	115.78	104.78	94.78	83.78
1,010	1,020	224.35	206.35	188.35	169.35	151.35	140.35	129.35	118.35	107.35	96.35	85.35
1,020	1,030	227.91	208.91	190.91	172.91	153.91	141.91	130.91	119.91	108.91	98.91	87.91
1,030	1,040	230.48	212.48	194.48	175.48	157.48	144.48	133.48	122.48	111.48	100.48	89.48
1,040	1,050	234.04	215.04	197.04	179.04	160.04	146.04	135.04	124.04	113.04	103.04	92.04
1,050	1,060	236.61	218.61	200.61	181.61	163.61	148.61	137.61	126.61	115.61	104.61	93.61
1,060	1,070	240.17	221.17	203.17	185.17	166.17	150.17	139.17	128.17	117.17	107.17	96.17
1,070	1,080	242.74	224.74	206.74	187.74	169.74	152.74	141.74	130.74	119.74	108.74	97.74
1,080	1,090	246.30	227.30	209.30	191.30	172.30	154.30	143.30	132.30	121.30	111.30	100.30
1,090	1,100	248.87	230.87	212.87	193.87	175.87	157.87	145.87	134.87	123.87	112.87	101.87
1,100	1,110	252.43	233.43	215.43	197.43	178.43	160.43	147.43	136.43	125.43	115.43	104.43
1,110	1,120	255.00	237.00	219.00	200.00	182.00	164.00	150.00	139.00	128.00	117.00	106.00
1,120	1,130	258.56	239.56	221.56	203.56	184.56	166.56	151.56	140.56	129.56	119.56	108.56
1,130	1,140	261.13	243.13	225.13	206.13	188.13	170.13	154.13	143.13	132.13	121.13	110.13
1,140	1,150	264.69	245.69	227.69	209.69	190.69	172.69	155.69	144.69	133.69	123.69	112.69
1,150	1,160	267.26	249.26	231.26	212.26	194.26	176.26	158.26	147.26	136.26	125.26	114.26
1,160	1,170	270.82	251.82	233.82	215.82	196.82	178.82	160.82	148.82	137.82	127.82	116.82
1,170	1,180	273.39	255.39	237.39	218.39	200.39	182.39	163.39	151.39	140.39	129.39	118.39
1,180	1,190	276.95	257.95	239.95	221.95	202.95	184.95	166.95	152.95	141.95	131.95	120.95
1,190	1,200	279.52	261.52	243.52	224.52	206.52	188.52	169.52	155.52	144.52	133.52	122.52
1,200	1,210	283.08	264.08	246.08	228.08	209.08	191.08	173.08	157.08	146.08	136.08	125.08
1,210	1,220	285.65	267.65	249.65	230.65	212.65	194.65	175.65	159.65	148.65	137.65	126.65
1,220	1,230	289.21	270.21	252.21	234.21	215.21	197.21	179.21	161.21	150.21	140.21	129.21
1,230	1,240	291.78	273.78	255.78	236.78	218.78	200.78	181.78	163.78	152.78	141.78	130.78
1,240	1,250	295.34	276.34	258.34	240.34	221.34	203.34	185.34	167.34	154.34	144.34	133.34
$1,250 and over			Do not use this table. See page 47 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$125	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
125	130	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20	$7.20
130	135	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49
135	140	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77
140	145	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05
145	150	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33
150	155	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62
155	160	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90
160	165	10.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18
165	170	10.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46
170	175	11.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
175	180	12.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03
180	185	13.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31
185	190	13.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59
190	195	14.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88
195	200	15.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16
200	210	16.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58	11.58
210	220	18.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15	12.15
220	230	19.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71	12.71
230	240	21.28	14.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28	13.28
240	250	22.84	15.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84	13.84
250	260	24.41	17.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41
260	270	25.97	18.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	27.54	20.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	29.10	22.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	30.67	23.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	32.23	25.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	33.80	26.80	18.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	35.36	28.36	20.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	36.93	29.93	21.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	38.49	31.49	23.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	40.06	33.06	25.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	41.62	34.62	26.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	43.19	36.19	28.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	44.75	37.75	29.75	22.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	46.32	39.32	31.32	24.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	47.88	40.88	32.88	25.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	49.45	42.45	34.45	27.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45
420	430	51.01	44.01	36.01	29.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01
430	440	52.58	45.58	37.58	30.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58
440	450	54.14	47.14	39.14	32.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14
450	460	55.71	48.71	40.71	33.71	26.71	25.71	25.71	25.71	25.71	25.71	25.71
460	470	57.27	50.27	42.27	35.27	28.27	26.27	26.27	26.27	26.27	26.27	26.27
470	480	58.84	51.84	43.84	36.84	29.84	26.84	26.84	26.84	26.84	26.84	26.84
480	490	60.40	53.40	45.40	38.40	31.40	27.40	27.40	27.40	27.40	27.40	27.40
490	500	61.97	54.97	46.97	39.97	32.97	27.97	27.97	27.97	27.97	27.97	27.97
500	510	64.53	56.53	48.53	41.53	34.53	28.53	28.53	28.53	28.53	28.53	28.53
510	520	66.10	58.10	50.10	43.10	36.10	29.10	29.10	29.10	29.10	29.10	29.10
520	530	68.66	59.66	51.66	44.66	37.66	29.66	29.66	29.66	29.66	29.66	29.66
530	540	70.23	61.23	53.23	46.23	39.23	31.23	30.23	30.23	30.23	30.23	30.23
540	550	72.79	62.79	54.79	47.79	40.79	32.79	30.79	30.79	30.79	30.79	30.79
550	560	74.36	64.36	56.36	49.36	42.36	34.36	31.36	31.36	31.36	31.36	31.36
560	570	76.92	65.92	57.92	50.92	43.92	35.92	31.92	31.92	31.92	31.92	31.92
570	580	78.49	67.49	59.49	52.49	45.49	37.49	32.49	32.49	32.49	32.49	32.49
580	590	81.05	70.05	61.05	54.05	47.05	39.05	33.05	33.05	33.05	33.05	33.05
590	600	82.62	71.62	62.62	55.62	48.62	40.62	33.62	33.62	33.62	33.62	33.62
600	610	85.18	74.18	64.18	57.18	50.18	42.18	35.18	34.18	34.18	34.18	34.18
610	620	86.75	75.75	65.75	58.75	51.75	43.75	36.75	34.75	34.75	34.75	34.75
620	630	89.31	78.31	67.31	60.31	53.31	45.31	38.31	35.31	35.31	35.31	35.31
630	640	90.88	79.88	68.88	61.88	54.88	46.88	39.88	35.88	35.88	35.88	35.88
640	650	93.44	82.44	71.44	63.44	56.44	48.44	41.44	36.44	36.44	36.44	36.44
650	660	95.01	84.01	73.01	65.01	58.01	50.01	43.01	37.01	37.01	37.01	37.01
660	670	97.57	86.57	75.57	66.57	59.57	51.57	44.57	37.57	37.57	37.57	37.57
670	680	99.14	88.14	77.14	68.14	61.14	53.14	46.14	39.14	38.14	38.14	38.14
680	690	101.70	90.70	79.70	69.70	62.70	54.70	47.70	40.70	38.70	38.70	38.70
690	700	103.27	92.27	81.27	71.27	64.27	56.27	49.27	42.27	39.27	39.27	39.27
700	710	105.83	94.83	83.83	72.83	65.83	57.83	50.83	43.83	39.83	39.83	39.83
710	720	107.40	96.40	85.40	74.40	67.40	59.40	52.40	45.40	40.40	40.40	40.40
720	730	109.96	98.96	87.96	76.96	68.96	60.96	53.96	46.96	40.96	40.96	40.96
730	740	111.53	100.53	89.53	78.53	70.53	62.53	55.53	48.53	41.53	41.53	41.53
740	750	114.09	103.09	92.09	81.09	72.09	64.09	57.09	50.09	42.09	42.09	42.09
$750	$760	$115.66	$104.66	$93.66	$82.66	$73.66	$65.66	$58.66	$51.66	$43.66	$42.66	$42.66
760	770	118.22	107.22	96.22	85.22	75.22	67.22	60.22	53.22	45.22	43.22	43.22
770	780	119.79	108.79	97.79	86.79	76.79	68.79	61.79	54.79	46.79	43.79	43.79
780	790	122.35	111.35	100.35	89.35	78.35	70.35	63.35	56.35	48.35	44.35	44.35
790	800	123.92	112.92	101.92	90.92	79.92	71.92	64.92	57.92	49.92	44.92	44.92
800	810	126.48	115.48	104.48	93.48	82.48	73.48	66.48	59.48	51.48	45.48	45.48
810	820	128.05	117.05	106.05	95.05	84.05	75.05	68.05	61.05	53.05	46.05	46.05
820	830	130.61	119.61	108.61	97.61	86.61	76.61	69.61	62.61	54.61	47.61	46.61
830	840	132.18	121.18	110.18	99.18	88.18	78.18	71.18	64.18	56.18	49.18	47.18
840	850	134.74	123.74	112.74	101.74	90.74	79.74	72.74	65.74	57.74	50.74	47.74
850	860	136.31	125.31	114.31	103.31	92.31	81.31	74.31	67.31	59.31	52.31	48.31
860	870	138.87	127.87	116.87	105.87	94.87	83.87	75.87	68.87	60.87	53.87	48.87
870	880	140.44	129.44	118.44	107.44	96.44	85.44	77.44	70.44	62.44	55.44	49.44
880	890	143.00	132.00	121.00	110.00	99.00	88.00	79.00	72.00	64.00	57.00	50.00
890	900	144.57	133.57	122.57	111.57	100.57	89.57	80.57	73.57	65.57	58.57	51.57
900	910	147.13	136.13	125.13	114.13	103.13	92.13	82.13	75.13	67.13	60.13	53.13
910	920	148.70	137.70	126.70	115.70	104.70	93.70	83.70	76.70	68.70	61.70	54.70
920	930	151.26	140.26	129.26	118.26	107.26	96.26	85.26	78.26	70.26	63.26	56.26
930	940	152.83	141.83	130.83	119.83	108.83	97.83	86.83	79.83	71.83	64.83	57.83
940	950	155.39	144.39	133.39	122.39	111.39	100.39	89.39	81.39	73.39	66.39	59.39
950	960	156.96	145.96	134.96	123.96	112.96	101.96	90.96	82.96	74.96	67.96	60.96
960	970	159.52	148.52	137.52	126.52	115.52	104.52	93.52	84.52	76.52	69.52	62.52
970	980	161.09	150.09	139.09	128.09	117.09	106.09	95.09	86.09	78.09	71.09	64.09
980	990	163.65	152.65	141.65	130.65	119.65	108.65	97.65	87.65	79.65	72.65	65.65
990	1,000	165.22	154.22	143.22	132.22	121.22	110.22	99.22	89.22	81.22	74.22	67.22
1,000	1,010	167.78	156.78	145.78	134.78	123.78	112.78	101.78	90.78	82.78	75.78	68.78
1,010	1,020	169.35	158.35	147.35	136.35	125.35	114.35	103.35	92.35	84.35	77.35	70.35
1,020	1,030	171.91	160.91	149.91	138.91	127.91	116.91	105.91	94.91	85.91	78.91	71.91
1,030	1,040	173.48	162.48	151.48	140.48	129.48	118.48	107.48	96.48	87.48	80.48	73.48
1,040	1,050	176.04	165.04	154.04	143.04	132.04	121.04	110.04	99.04	89.04	82.04	75.04
1,050	1,060	177.61	166.61	155.61	144.61	133.61	122.61	111.61	100.61	90.61	83.61	76.61
1,060	1,070	180.17	169.17	158.17	147.17	136.17	125.17	114.17	103.17	92.17	85.17	78.17
1,070	1,080	181.74	170.74	159.74	148.74	137.74	126.74	115.74	104.74	93.74	86.74	79.74
1,080	1,090	184.30	173.30	162.30	151.30	140.30	129.30	118.30	107.30	96.30	88.30	81.30
1,090	1,100	185.87	174.87	163.87	152.87	141.87	130.87	119.87	108.87	97.87	89.87	82.87
1,100	1,110	188.43	177.43	166.43	155.43	144.43	133.43	122.43	111.43	100.43	91.43	84.43
1,110	1,120	190.00	179.00	168.00	157.00	146.00	135.00	124.00	113.00	102.00	93.00	86.00
1,120	1,130	192.56	181.56	170.56	159.56	148.56	137.56	126.56	115.56	104.56	94.56	87.56
1,130	1,140	194.13	183.13	172.13	161.13	150.13	139.13	128.13	117.13	106.13	96.13	89.13
1,140	1,150	196.69	185.69	174.69	163.69	152.69	141.69	130.69	119.69	108.69	97.69	90.69
1,150	1,160	198.26	187.26	176.26	165.26	154.26	143.26	132.26	121.26	110.26	100.26	92.26
1,160	1,170	200.82	189.82	178.82	167.82	156.82	145.82	134.82	123.82	112.82	101.82	93.82
1,170	1,180	202.39	191.39	180.39	169.39	158.39	147.39	136.39	125.39	114.39	104.39	95.39
1,180	1,190	204.95	193.95	182.95	171.95	160.95	149.95	138.95	127.95	116.95	105.95	96.95
1,190	1,200	206.52	195.52	184.52	173.52	162.52	151.52	140.52	129.52	118.52	108.52	98.52
1,200	1,210	209.08	198.08	187.08	176.08	165.08	154.08	143.08	132.08	121.08	110.08	100.08
1,210	1,220	210.65	199.65	188.65	177.65	166.65	155.65	144.65	133.65	122.65	112.65	101.65
1,220	1,230	213.21	202.21	191.21	180.21	169.21	158.21	147.21	136.21	125.21	114.21	103.21
1,230	1,240	214.78	203.78	192.78	181.78	170.78	159.78	148.78	137.78	126.78	116.78	105.78
1,240	1,250	217.34	206.34	195.34	184.34	173.34	162.34	151.34	140.34	129.34	118.34	107.34
1,250	1,260	218.91	207.91	196.91	185.91	174.91	163.91	152.91	141.91	130.91	120.91	109.91
1,260	1,270	221.47	210.47	199.47	188.47	177.47	166.47	155.47	144.47	133.47	122.47	111.47
1,270	1,280	223.04	212.04	201.04	190.04	179.04	168.04	157.04	146.04	135.04	125.04	114.04
1,280	1,290	225.60	214.60	203.60	192.60	181.60	170.60	159.60	148.60	137.60	126.60	115.60
1,290	1,300	227.17	216.17	205.17	194.17	183.17	172.17	161.17	150.17	139.17	129.17	118.17
1,300	1,310	229.73	218.73	207.73	196.73	185.73	174.73	163.73	152.73	141.73	130.73	119.73
1,310	1,320	231.30	220.30	209.30	198.30	187.30	176.30	165.30	154.30	143.30	133.30	122.30
1,320	1,330	233.86	222.86	211.86	200.86	189.86	178.86	167.86	156.86	145.86	134.86	123.86
1,330	1,340	235.43	224.43	213.43	202.43	191.43	180.43	169.43	158.43	147.43	137.43	126.43
1,340	1,350	237.99	226.99	215.99	204.99	193.99	182.99	171.99	160.99	149.99	138.99	127.99
1,350	1,360	239.56	228.56	217.56	206.56	195.56	184.56	173.56	162.56	151.56	141.56	130.56
1,360	1,370	242.12	231.12	220.12	209.12	198.12	187.12	176.12	165.12	154.12	143.12	132.12
1,370	1,380	243.69	232.69	221.69	210.69	199.69	188.69	177.69	166.69	155.69	145.69	134.69
1,380	1,390	246.25	235.25	224.25	213.25	202.25	191.25	180.25	169.25	158.25	147.25	136.25
$1,390 and over			Do not use this table. See page 47 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$105	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
105	110	$8.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07	$6.07
110	115	9.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36	6.36
115	120	9.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64	6.64
120	125	10.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92	6.92
125	130	11.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20	7.20
130	135	12.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49	7.49
135	140	12.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77	7.77
140	145	14.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05	8.05
145	150	14.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33	8.33
150	155	15.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62	8.62
155	160	15.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90	8.90
160	165	17.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18	9.18
165	170	17.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46	9.46
170	175	18.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
175	180	19.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03	10.03
180	185	20.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31	10.31
185	190	20.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59	10.59
190	195	21.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88	10.88
195	200	22.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16	11.16
200	205	23.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44	11.44
205	210	23.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72	11.72
210	215	25.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01	12.01
215	220	25.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29	12.29
220	225	26.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57	12.57
225	230	26.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85	12.85
230	235	28.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14	13.14
235	240	28.42	14.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42	13.42
240	245	29.70	14.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70	13.70
245	250	29.98	15.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98	13.98
250	260	31.41	17.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41	14.41
260	270	32.97	18.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	34.54	20.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	36.10	22.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	37.67	23.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	39.23	25.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	40.80	26.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	42.36	28.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	43.93	29.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	45.49	31.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	47.06	33.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	48.62	34.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	50.19	36.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	51.75	37.75	22.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	53.32	39.32	24.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	54.88	40.88	25.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	56.45	42.45	27.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45
420	430	59.01	44.01	29.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01
430	440	60.58	45.58	30.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58
440	450	63.14	47.14	32.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14
450	460	64.71	48.71	33.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71
460	470	67.27	50.27	35.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27
470	480	68.84	51.84	36.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84
480	490	71.40	53.40	38.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40
490	500	72.97	54.97	39.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97
500	520	75.82	56.82	42.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82
520	540	79.95	59.95	45.95	30.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95
540	560	84.08	63.08	49.08	34.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08
560	580	88.21	66.21	52.21	37.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21
580	600	92.34	70.34	55.34	40.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34
600	620	96.47	74.47	58.47	43.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47
620	640	100.60	78.60	61.60	46.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60
640	660	104.73	82.73	64.73	49.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73
660	680	108.86	86.86	67.86	52.86	37.86	37.86	37.86	37.86	37.86	37.86	37.86
680	700	112.99	90.99	70.99	55.99	40.99	38.99	38.99	38.99	38.99	38.99	38.99
700	720	117.12	95.12	74.12	59.12	44.12	40.12	40.12	40.12	40.12	40.12	40.12
720	740	121.25	99.25	78.25	62.25	47.25	41.25	41.25	41.25	41.25	41.25	41.25
740	760	125.38	103.38	82.38	65.38	50.38	42.38	42.38	42.38	42.38	42.38	42.38
760	780	129.51	107.51	86.51	68.51	53.51	43.51	43.51	43.51	43.51	43.51	43.51
780	800	133.64	111.64	90.64	71.64	56.64	44.64	44.64	44.64	44.64	44.64	44.64
$800	$820	$137.77	$115.77	$94.77	$74.77	$59.77	$45.77	$45.77	$45.77	$45.77	$45.77	$45.77
820	840	141.90	119.90	98.90	77.90	62.90	48.90	46.90	46.90	46.90	46.90	46.90
840	860	146.03	124.03	103.03	81.03	66.03	52.03	48.03	48.03	48.03	48.03	48.03
860	880	150.16	128.16	107.16	85.16	69.16	55.16	49.16	49.16	49.16	49.16	49.16
880	900	154.29	132.29	111.29	89.29	72.29	58.29	50.29	50.29	50.29	50.29	50.29
900	920	158.42	136.42	115.42	93.42	75.42	61.42	51.42	51.42	51.42	51.42	51.42
920	940	162.55	140.55	119.55	97.55	78.55	64.55	52.55	52.55	52.55	52.55	52.55
940	960	166.68	144.68	123.68	101.68	81.68	67.68	53.68	53.68	53.68	53.68	53.68
960	980	170.81	148.81	127.81	105.81	84.81	70.81	55.81	54.81	54.81	54.81	54.81
980	1,000	174.94	152.94	131.94	109.94	87.94	73.94	58.94	55.94	55.94	55.94	55.94
1,000	1,020	179.07	157.07	136.07	114.07	92.07	77.07	62.07	57.07	57.07	57.07	57.07
1,020	1,040	183.20	161.20	140.20	118.20	96.20	80.20	65.20	58.20	58.20	58.20	58.20
1,040	1,060	187.33	165.33	144.33	122.33	100.33	83.33	68.33	59.33	59.33	59.33	59.33
1,060	1,080	191.46	169.46	148.46	126.46	104.46	86.46	71.46	60.46	60.46	60.46	60.46
1,080	1,100	195.59	173.59	152.59	130.59	108.59	89.59	74.59	61.59	61.59	61.59	61.59
1,100	1,120	199.72	177.72	156.72	134.72	112.72	92.72	77.72	62.72	62.72	62.72	62.72
1,120	1,140	203.85	181.85	160.85	138.85	116.85	95.85	80.85	65.85	63.85	63.85	63.85
1,140	1,160	207.98	185.98	164.98	142.98	120.98	98.98	83.98	68.98	64.98	64.98	64.98
1,160	1,180	212.11	190.11	169.11	147.11	125.11	103.11	87.11	72.11	66.11	66.11	66.11
1,180	1,200	216.24	194.24	173.24	151.24	129.24	107.24	90.24	75.24	67.24	67.24	67.24
1,200	1,220	220.37	198.37	177.37	155.37	133.37	111.37	93.37	78.37	68.37	68.37	68.37
1,220	1,240	224.50	202.50	181.50	159.50	137.50	115.50	96.50	81.50	69.50	69.50	69.50
1,240	1,260	228.63	206.63	185.63	163.63	141.63	119.63	99.63	84.63	70.63	70.63	70.63
1,260	1,280	232.76	210.76	189.76	167.76	145.76	123.76	102.76	87.76	73.76	71.76	71.76
1,280	1,300	236.89	214.89	193.89	171.89	149.89	127.89	105.89	90.89	76.89	72.89	72.89
1,300	1,320	241.02	219.02	198.02	176.02	154.02	132.02	110.02	94.02	80.02	74.02	74.02
1,320	1,340	245.15	223.15	202.15	180.15	158.15	136.15	114.15	97.15	83.15	75.15	75.15
1,340	1,360	249.28	227.28	206.28	184.28	162.28	140.28	118.28	100.28	86.28	76.28	76.28
1,360	1,380	253.41	231.41	210.41	188.41	166.41	144.41	122.41	103.41	89.41	77.41	77.41
1,380	1,400	257.54	235.54	214.54	192.54	170.54	148.54	126.54	106.54	92.54	78.54	78.54
1,400	1,420	261.67	239.67	218.67	196.67	174.67	152.67	130.67	109.67	95.67	80.67	79.67
1,420	1,440	265.80	243.80	222.80	200.80	178.80	156.80	134.80	112.80	98.80	83.80	80.80
1,440	1,460	270.93	247.93	226.93	204.93	182.93	160.93	138.93	116.93	101.93	86.93	81.93
1,460	1,480	277.06	252.06	231.06	209.06	187.06	165.06	143.06	121.06	105.06	90.06	83.06
1,480	1,500	283.19	256.19	235.19	213.19	191.19	169.19	147.19	125.19	108.19	93.19	84.19
1,500	1,520	289.32	260.32	239.32	217.32	195.32	173.32	151.32	129.32	111.32	96.32	85.32
1,520	1,540	295.45	264.45	243.45	221.45	199.45	177.45	155.45	133.45	114.45	99.45	86.45
1,540	1,560	301.58	268.58	247.58	225.58	203.58	181.58	159.58	137.58	117.58	102.58	88.58
1,560	1,580	307.71	272.71	251.71	229.71	207.71	185.71	163.71	141.71	120.71	105.71	91.71
1,580	1,600	313.84	277.84	255.84	233.84	211.84	189.84	167.84	145.84	123.84	108.84	94.84
1,600	1,620	319.97	283.97	259.97	237.97	215.97	193.97	171.97	149.97	127.97	111.97	97.97
1,620	1,640	326.10	290.10	264.10	242.10	220.10	198.10	176.10	154.10	132.10	115.10	101.10
1,640	1,660	332.23	296.23	268.23	246.23	224.23	202.23	180.23	158.23	136.23	118.23	104.23
1,660	1,680	338.36	302.36	272.36	250.36	228.36	206.36	184.36	162.36	140.36	121.36	107.36
1,680	1,700	344.49	308.49	276.49	254.49	232.49	210.49	188.49	166.49	144.49	124.49	110.49
1,700	1,720	350.62	314.62	280.62	258.62	236.62	214.62	192.62	170.62	148.62	127.62	113.62
1,720	1,740	356.75	320.75	284.75	262.75	240.75	218.75	196.75	174.75	152.75	130.75	116.75
1,740	1,760	362.88	326.88	289.88	266.88	244.88	222.88	200.88	178.88	156.88	134.88	119.88
1,760	1,780	369.01	333.01	296.01	271.01	249.01	227.01	205.01	183.01	161.01	139.01	123.01
1,780	1,800	375.14	339.14	302.14	275.14	253.14	231.14	209.14	187.14	165.14	143.14	126.14
1,800	1,820	381.27	345.27	308.27	279.27	257.27	235.27	213.27	191.27	169.27	147.27	129.27
1,820	1,840	387.40	351.40	314.40	283.40	261.40	239.40	217.40	195.40	173.40	151.40	132.40
1,840	1,860	393.53	357.53	320.53	287.53	265.53	243.53	221.53	199.53	177.53	155.53	135.53
1,860	1,880	399.66	363.66	326.66	291.66	269.66	247.66	225.66	203.66	181.66	159.66	138.66
1,880	1,900	405.79	369.79	332.79	296.79	273.79	251.79	229.79	207.79	185.79	163.79	141.79
1,900	1,920	411.92	375.92	338.92	302.92	277.92	255.92	233.92	211.92	189.92	167.92	145.92
1,920	1,940	418.05	382.05	345.05	309.05	282.05	260.05	238.05	216.05	194.05	172.05	150.05
1,940	1,960	424.18	388.18	351.18	315.18	286.18	264.18	242.18	220.18	198.18	176.18	154.18
1,960	1,980	430.31	394.31	357.31	321.31	290.31	268.31	246.31	224.31	202.31	180.31	158.31
1,980	2,000	436.44	400.44	363.44	327.44	294.44	272.44	250.44	228.44	206.44	184.44	162.44
2,000	2,020	442.57	406.57	369.57	333.57	298.57	276.57	254.57	232.57	210.57	188.57	166.57
2,020	2,040	448.70	412.70	375.70	339.70	302.70	280.70	258.70	236.70	214.70	192.70	170.70
2,040	2,060	454.83	418.83	381.83	345.83	308.83	284.83	262.83	240.83	218.83	196.83	174.83
2,060	2,080	460.96	424.96	387.96	351.96	314.96	288.96	266.96	244.96	222.96	200.96	178.96
2,080	2,100	467.09	431.09	394.09	358.09	321.09	293.09	271.09	249.09	227.09	205.09	183.09
$2,100 and over			Do not use this table. See page 47 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$250	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%	5.65%
250	260	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41	$14.41
260	270	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97	14.97
270	280	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54	15.54
280	290	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10	16.10
290	300	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67	16.67
300	310	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23	17.23
310	320	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80	17.80
320	330	19.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36	18.36
330	340	20.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
340	350	22.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49	19.49
350	360	24.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06	20.06
360	370	25.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62	20.62
370	380	27.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19	21.19
380	390	28.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75	21.75
390	400	30.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32	22.32
400	410	31.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88	22.88
410	420	33.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45	23.45
420	430	35.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01	24.01
430	440	36.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58	24.58
440	450	38.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14	25.14
450	460	39.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71	25.71
460	470	41.27	27.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27	26.27
470	480	42.84	28.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84	26.84
480	490	44.40	30.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40	27.40
490	500	45.97	31.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97	27.97
500	520	48.82	33.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82	28.82
520	540	51.95	36.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95	29.95
540	560	55.08	40.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08	31.08
560	580	58.21	43.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21	32.21
580	600	61.34	46.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34	33.34
600	620	64.47	49.47	35.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47	34.47
620	640	67.60	52.60	38.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60	35.60
640	660	70.73	55.73	41.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73	36.73
660	680	73.86	58.86	44.86	37.86	37.86	37.86	37.86	37.86	37.86	37.86	37.86
680	700	76.99	61.99	47.99	38.99	38.99	38.99	38.99	38.99	38.99	38.99	38.99
700	720	80.12	65.12	51.12	40.12	40.12	40.12	40.12	40.12	40.12	40.12	40.12
720	740	83.25	68.25	54.25	41.25	41.25	41.25	41.25	41.25	41.25	41.25	41.25
740	760	86.38	71.38	57.38	42.38	42.38	42.38	42.38	42.38	42.38	42.38	42.38
760	780	89.51	74.51	60.51	45.51	43.51	43.51	43.51	43.51	43.51	43.51	43.51
780	800	92.64	77.64	63.64	48.64	44.64	44.64	44.64	44.64	44.64	44.64	44.64
800	820	95.77	80.77	66.77	51.77	45.77	45.77	45.77	45.77	45.77	45.77	45.77
820	840	98.90	83.90	69.90	54.90	46.90	46.90	46.90	46.90	46.90	46.90	46.90
840	860	102.03	87.03	73.03	58.03	48.03	48.03	48.03	48.03	48.03	48.03	48.03
860	880	105.16	90.16	76.16	61.16	49.16	49.16	49.16	49.16	49.16	49.16	49.16
880	900	108.29	93.29	79.29	64.29	50.29	50.29	50.29	50.29	50.29	50.29	50.29
900	920	111.42	96.42	82.42	67.42	52.42	51.42	51.42	51.42	51.42	51.42	51.42
920	940	114.55	99.55	85.55	70.55	55.55	52.55	52.55	52.55	52.55	52.55	52.55
940	960	117.68	102.68	88.68	73.68	58.68	53.68	53.68	53.68	53.68	53.68	53.68
960	980	120.81	105.81	91.81	76.81	61.81	54.81	54.81	54.81	54.81	54.81	54.81
980	1,000	123.94	108.94	94.94	79.94	64.94	55.94	55.94	55.94	55.94	55.94	55.94
1,000	1,020	128.07	112.07	98.07	83.07	68.07	57.07	57.07	57.07	57.07	57.07	57.07
1,020	1,040	132.20	115.20	101.20	86.20	71.20	58.20	58.20	58.20	58.20	58.20	58.20
1,040	1,060	136.33	118.33	104.33	89.33	74.33	60.33	59.33	59.33	59.33	59.33	59.33
1,060	1,080	140.46	121.46	107.46	92.46	77.46	63.46	60.46	60.46	60.46	60.46	60.46
1,080	1,100	144.59	124.59	110.59	95.59	80.59	66.59	61.59	61.59	61.59	61.59	61.59
1,100	1,120	148.72	127.72	113.72	98.72	83.72	69.72	62.72	62.72	62.72	62.72	62.72
1,120	1,140	152.85	130.85	116.85	101.85	86.85	72.85	63.85	63.85	63.85	63.85	63.85
1,140	1,160	156.98	134.98	119.98	104.98	89.98	75.98	64.98	64.98	64.98	64.98	64.98
1,160	1,180	161.11	139.11	123.11	108.11	93.11	79.11	66.11	66.11	66.11	66.11	66.11
1,180	1,200	165.24	143.24	126.24	111.24	96.24	82.24	67.24	67.24	67.24	67.24	67.24
1,200	1,220	169.37	147.37	129.37	114.37	99.37	85.37	70.37	68.37	68.37	68.37	68.37
1,220	1,240	173.50	151.50	132.50	117.50	102.50	88.50	73.50	69.50	69.50	69.50	69.50
1,240	1,260	177.63	155.63	135.63	120.63	105.63	91.63	76.63	70.63	70.63	70.63	70.63
1,260	1,280	181.76	159.76	138.76	123.76	108.76	94.76	79.76	71.76	71.76	71.76	71.76
1,280	1,300	185.89	163.89	141.89	126.89	111.89	97.89	82.89	72.89	72.89	72.89	72.89
1,300	1,320	190.02	168.02	146.02	130.02	115.02	101.02	86.02	74.02	74.02	74.02	74.02
1,320	1,340	194.15	172.15	150.15	133.15	118.15	104.15	89.15	75.15	75.15	75.15	75.15
1,340	1,360	198.28	176.28	154.28	136.28	121.28	107.28	92.28	78.28	76.28	76.28	76.28
1,360	1,380	202.41	180.41	158.41	139.41	124.41	110.41	95.41	81.41	77.41	77.41	77.41
1,380	1,400	206.54	184.54	162.54	142.54	127.54	113.54	98.54	84.54	78.54	78.54	78.54
$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
1,420	1,440	214.80	192.80	170.80	149.80	133.80	119.80	104.80	90.80	80.80	80.80	80.80
1,440	1,460	218.93	196.93	174.93	153.93	136.93	122.93	107.93	93.93	81.93	81.93	81.93
1,460	1,480	223.06	201.06	179.06	158.06	140.06	126.06	111.06	97.06	83.06	83.06	83.06
1,480	1,500	227.19	205.19	183.19	162.19	143.19	129.19	114.19	100.19	85.19	84.19	84.19
1,500	1,520	231.32	209.32	187.32	166.32	146.32	132.32	117.32	103.32	88.32	85.32	85.32
1,520	1,540	235.45	213.45	191.45	170.45	149.45	135.45	120.45	106.45	91.45	86.45	86.45
1,540	1,560	239.58	217.58	195.58	174.58	152.58	138.58	123.58	109.58	94.58	87.58	87.58
1,560	1,580	243.71	221.71	199.71	178.71	156.71	141.71	126.71	112.71	97.71	88.71	88.71
1,580	1,600	247.84	225.84	203.84	182.84	160.84	144.84	129.84	115.84	100.84	89.84	89.84
1,600	1,620	251.97	229.97	207.97	186.97	164.97	147.97	132.97	118.97	103.97	90.97	90.97
1,620	1,640	256.10	234.10	212.10	191.10	169.10	151.10	136.10	122.10	107.10	92.10	92.10
1,640	1,660	260.23	238.23	216.23	195.23	173.23	154.23	139.23	125.23	110.23	95.23	93.23
1,660	1,680	264.36	242.36	220.36	199.36	177.36	157.36	142.36	128.36	113.36	98.36	94.36
1,680	1,700	268.49	246.49	224.49	203.49	181.49	160.49	145.49	131.49	116.49	101.49	95.49
1,700	1,720	272.62	250.62	228.62	207.62	185.62	163.62	148.62	134.62	119.62	104.62	96.62
1,720	1,740	276.75	254.75	232.75	211.75	189.75	167.75	151.75	137.75	122.75	107.75	97.75
1,740	1,760	280.88	258.88	236.88	215.88	193.88	171.88	154.88	140.88	125.88	110.88	98.88
1,760	1,780	285.01	263.01	241.01	220.01	198.01	176.01	158.01	144.01	129.01	114.01	100.01
1,780	1,800	289.14	267.14	245.14	224.14	202.14	180.14	161.14	147.14	132.14	117.14	103.14
1,800	1,820	293.27	271.27	249.27	228.27	206.27	184.27	164.27	150.27	135.27	120.27	106.27
1,820	1,840	297.40	275.40	253.40	232.40	210.40	188.40	167.40	153.40	138.40	123.40	109.40
1,840	1,860	301.53	279.53	257.53	236.53	214.53	192.53	170.53	156.53	141.53	126.53	112.53
1,860	1,880	305.66	283.66	261.66	240.66	218.66	196.66	174.66	159.66	144.66	129.66	115.66
1,880	1,900	309.79	287.79	265.79	244.79	222.79	200.79	178.79	162.79	147.79	132.79	118.79
1,900	1,920	313.92	291.92	269.92	248.92	226.92	204.92	182.92	165.92	150.92	135.92	121.92
1,920	1,940	318.05	296.05	274.05	253.05	231.05	209.05	187.05	169.05	154.05	139.05	125.05
1,940	1,960	322.18	300.18	278.18	257.18	235.18	213.18	191.18	172.18	157.18	142.18	128.18
1,960	1,980	326.31	304.31	282.31	261.31	239.31	217.31	195.31	175.31	160.31	145.31	131.31
1,980	2,000	330.44	308.44	286.44	265.44	243.44	221.44	199.44	178.44	163.44	148.44	134.44
2,000	2,020	334.57	312.57	290.57	269.57	247.57	225.57	203.57	181.57	166.57	151.57	137.57
2,020	2,040	338.70	316.70	294.70	273.70	251.70	229.70	207.70	185.70	169.70