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IRS.gov Website
Publication 51
taxmap/pubs/p51-011.htm#en_us_publink1000231286

13. Federal Income Tax Withholding Methods(p22)

rule
There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method and the percentage method.
taxmap/pubs/p51-011.htm#en_us_publink1000231287

Wage Bracket Method(p22)

rule
Under the wage bracket method, find the proper table (on pages 25–44) for your payroll period and the employees marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal income tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.
If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described later in this section. Be sure to reduce wages by the amount of total withholding allowances (shown in the table below) before using the percentage method tables on pages 23 and 24.
taxmap/pubs/p51-011.htm#en_us_publink1000231288

Adjusting wage bracket withholding for employees claiming over 10 withholding allowances.(p22)

rule
To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.
  1. Multiply the number of withholding allowances that is over 10 by the allowance value for the payroll period. The allowance values are in the Percentage Method—2012 Amount for One Withholding Allowance table shown later.
  2. Subtract the result from the employees wages.
  3. On this amount, find and withhold the tax in the column for 10 allowances.
This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the "10" column when your employee has more than 10 allowances, using the method above. You can also use the other methods described later.
taxmap/pubs/p51-011.htm#en_us_publink1000231289

Percentage Method(p22)

rule
If you do not want to use the wage bracket tables on pages 25–44 to figure how much federal income tax to withhold, you can use the percentage method based on the table on this page and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the federal income tax to withhold under the percentage method.
  1. Multiply one withholding allowance (see table below) by the number of allowances the employee claims.
  2. Subtract that amount from the employees wages.
  3. Determine the amount to withhold from the appropriate table on pages 23–24.

Percentage Method—2012 Amount for One Withholding Allowance

Payroll PeriodOne Withholding Allowance
Weekly$  73.08
Biweekly146.15
Semimonthly158.33
Monthly316.67
Quarterly950.00
Semiannually1,900.00
Annually3,800.00
Daily or Miscellaneous (each day of the payroll period) 14.62
taxmap/pubs/p51-011.htm#en_us_publink1000231290

Example.(p22)

An unmarried employee is paid $600 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows:
1.Total wage payment $600.00
2.One allowance$73.08 
3.Allowances claimed on Form W-4
     2
 
4.Multiply line 2 by line 3 $146.16
5.Amount subject to withholding (subtract line 4 from line 1) $453.84
6.Tax to be withheld on $453.84 from Table 1—single person, page 23 $ 53.53
To figure the federal income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.
taxmap/pubs/p51-011.htm#en_us_publink1000231291

Annual income tax withholding.(p22)

rule
Figure the federal income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
taxmap/pubs/p51-011.htm#en_us_publink1000231292

Example.(p22)

A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $15,200 (the value of four withholding allowances annually) for a balance of $36,800. Using column (b) of
Table 7—Annual Payroll Period on page 24, the annual federal income tax withholding is $3,435. Divide the annual amount by 52. The weekly federal income tax to withhold is $66.06.
taxmap/pubs/p51-011.htm#en_us_publink1000231293

Alternative Methods of Federal Income Tax Withholding(p22)

rule
Rather than the Percentage Method or Wage Bracket Method described above, you can use an alternative method to withhold federal income tax. Section 9 of Publication 15-A describes these alternative methods.

Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 2012)
TABLE 1—WEEKLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)
is:
The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances)
is:
The amount of income tax
to withhold is:
Not over $41$0 Not over $156$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$41—$209 $0.00 plus 10%—$41$156—$490 $0.00 plus 10%—$156
$209—$721 $16.80 plus 15%—$209$490—$1,515 $33.40 plus 15%—$490
$721—$1,688 $93.60 plus 25%—$721$1,515—$2,900 $187.15 plus 25%—$1,515
$1,688—$3,477 $335.35 plus 28%—$1,688$2,900—$4,338 $533.40 plus 28%—$2,900
$3,477—$7,510 $836.27 plus 33%—$3,477$4,338—$7,624 $936.04 plus 33%—$4,338
$7,510 $2,167.16 plus 35%—$7,510$7,624 $2,020.42 plus 35%—$7,624
TABLE 2—BIWEEKLY Payroll Period
   
(a) SINGLE person (including head of household)—  (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)
is:
The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances)
is:
The amount of income tax
to withhold is:
Not over $83$0 Not over $312$0 
Over—But not over— of excess over— Over—But not over— of excess over—
$83—$417 $0.00 plus 10%—$83$312—$981 $0.00 plus 10%—$312
$417—$1,442 $33.40 plus 15%—$417$981—$3,031 $66.90 plus 15%—$981
$1,442—$3,377 $187.15 plus 25%—$1,442$3,031—$5,800 $374.40 plus 25%—$3,031
$3,377—$6,954 $670.90 plus 28%—$3,377$5,800 —$8,675 $1,066.65 plus 28%—$5,800
$6,954—$15,019 $1,672.46 plus 33%—$6,954$8,675—$15,248 $1,871.65 plus 33%—$8,675
$15,019 $4,333.91 plus 35%—$15,019$15,248 $4,040.74 plus 35%—$15,248
TABLE 3—SEMIMONTHLY Payroll Period
   
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)
is:
The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances)
is:
The amount of income tax
to withhold is:
Not over $90$0 Not over $338$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$90—$452 $0.00 plus 10%—$90$338—$1,063 $0.00 plus 10%—$338
$452—$1,563 $36.20 plus 15%—$452$1,063—$3,283 $72.50 plus 15%—$1,063
$1,563—$3,658 $202.85 plus 25%—$1,563$3,283—$6,283 $405.50 plus 25%—$3,283
$3,658—$7,533 $726.60 plus 28%—$3,658$6,283 —$9,398 $1,155.50 plus 28%—$6,283
$7,533—$16,271 $1,811.60 plus 33%—$7,533$9,398—$16,519 $2,027.70 plus 33%—$9,398
$16,271 $4,695.14 plus 35%—$16,271$16,519 $4,377.63 plus 35%—$16,519
TABLE 4—MONTHLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances)
is:
The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances)
is:
The amount of income tax
to withhold is:
Not over $179$0 Not over $675$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$179—$904 $0.00 plus 10%—$179$675—$2,125 $0.00 plus 10%—$675
$904—$3,125 $72.50 plus 15%—$904$2,125—$6,567 $145.00 plus 15%—$2,125
$3,125—$7,317 $405.65 plus 25%—$3,125$6,567—$12,567 $811.30 plus 25%—$6,567
$7,317—$15,067 $1,453.65 plus 28%—$7,317$12,567 —$18,796 $2,311.30 plus 28%—$12,567
$15,067—$32,542 $3,623.65 plus 33%—$15,067$18,796—$33,038 $4,055.42 plus 33%—$18,796
$32,542 $9,390.40 plus 35%—$32,542$33,038 $8,755.28 plus 35%—$33,038

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2012)
TABLE 5—QUARTERLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances)
is:
The amount of income tax
to withhold is:
Not over $538$0 Not over $2,025$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$538—$2,713 $0.00 plus 10%—$538$2,025—$6,375 $0.00 plus 10%—$2,025
$2,713—$9,375 $217.50 plus 15%—$2,713$6,375—$19,700 $435.00 plus 15%—$6,375
$9,375—$21,950 $1,216.80 plus 25%—$9,375$19,700 —$37,700 $2,433.75 plus 25%—$19,700
$21,950—$45,200 $4,360.55 plus 28%—$21,950$37,700—$56,388 $6,933.75 plus 28%—$37,700
$45,200—$97,625 $10,870.55 plus 33%—$45,200$56,388—$99,113 $12,166.39 plus 33%—$56,388
$97,625 $28,170.80 plus 35%—$97,625$99,113 $26,265.64 plus 35%—$99,113
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances)
is:
The amount of income tax
to withhold is:
Not over $1,075$0 Not over $4,050$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$1,075—$5,425 $0.00 plus 10%—$1,075$4,050—$12,750 $0.00 plus 10%—$4,050
$5,425—$18,750 $435.00 plus 15%—$5,425$12,750—$39,400 $870.00 plus 15%—$12,750
$18,750—$43,900 $2,433.75 plus 25%—$18,750$39,400—$75,400 $4,867.50 plus 25%—$39,400
$43,900—$90,400 $8,721.25 plus 28%—$43,900$75,400 —$112,775 $13,867.50 plus 28%—$75,400
$90,400—$195,250 $21,741.25 plus 33%—$90,400$112,775 —$198,225 $24,332.50 plus 33%—$112,775
$195,250 $56,341.75 plus 35%—$195,250$198,225 $52,531.00 plus 35%—$198,225
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:The amount of income tax
to withhold is:
If the amount of wages (after subtracting withholding allowances)
is:
The amount of income tax
to withhold is:
Not over $2,150$0 Not over $8,100$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$2,150—$10,850 $0.00 plus 10%—$2,150$8,100—$25,500 $0.00 plus 10%—$8,100
$10,850—$37,500 $870.00 plus 15%—$10,850$25,500—$78,800 $1,740.00 plus 15%—$25,500
$37,500—$87,800 $4,867.50 plus 25%—$37,500$78,800—$150,800 $9,735.00 plus 25%—$78,800
$87,800—$180,800 $17,442.50 plus 28%—$87,800$150,800 —$225,550 $27,735.00 plus 28%—$150,800
$180,800—$390,500 $43,482.50 plus 33%—$180,800$225,550—$396,450 $48,665.00 plus 33%—$225,550
$390,500 $112,683.50 plus 35%—$390,500$396,450 $105,062.00 plus 35%—$396,450
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:The amount of income tax
to withhold per day is:
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:The amount of income tax
to withhold per day is:
Not over $8.30$0 Not over $31.20$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$8.30—$41.70 $0.00 plus 10%—$8.30$31.20—$98.10 $0.00 plus 10%—$31.20
$41.70—$144.20 $3.34 plus 15%—$41.70$98.10—$303.10 $6.69 plus 15%—$98.10
$144.20—$337.70 $18.72 plus 25%—$144.20$303.10—$580.00 $37.44 plus 25%—$303.10
$337.70—$695.40 $67.10 plus 28%—$337.70$580.00 —$867.50 $106.67 plus 28%—$580.00
$695.40—$1,501.90 $167.26 plus 33%—$695.40$867.50—$1,524.80 $187.17 plus 33%—$867.50
$1,501.90 $433.41 plus 35%—$1,501.90$1,524.80 $404.08 plus 35%—$1,524.80
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$ 0$55$0$0$0$0$0$0$0$0$0$0$0
556020000000000
606520000000000
657030000000000
707530000000000
758040000000000
808540000000000
859050000000000
909550000000000
9510060000000000
10010560000000000
10511070000000000
11011570000000000
11512080000000000
12012581000000000
12513091000000000
13013592000000000
135140102000000000
140145103000000000
145150113000000000
150155114000000000
155160124000000000
160165125000000000
165170135000000000
170175136000000000
175180146000000000
180185147000000000
185190157000000000
190195158100000000
195200168100000000
200210169200000000
2102201810300000000
2202301911400000000
2302402112500000000
2402502213600000000
2502602414700000000
2602702515800000000
2702802716910000000
28029028171020000000
29030030191130000000
30031031201240000000
31032033221350000000
32033034231460000000
33034036251570000000
34035037261681000000
35036039281792000000
360370402918103000000
370380423120114000000
380390433221125000000
390400453423136000000
400410463524147000000
410420483726158100000
420430493827169200000
4304405140291810300000
4404505241301911400000
4504605443322112500000
4604705544332213600000
4704805746352414700000
4804905847362515810000
4905006049382716920000
50051061503928171030000
51052063524130191140000
52053064534231201250000
53054066554433221360000
54055067564534231470000
55056069584736251580000
56057070594837261691000
570580726150392817102000
580590736251402918113000
590600756453423120124000
$600$610$76$65$54$43$32$21$13$5$0$0$0
610620786756453423146000
620630796857463524157000
630640817059483726168100
640650827160493827179200
6506608473625140291810300
6606708574635241301911400
6706808776655443322112500
6806908877665544332213600
6907009079685746352414700
7007109180695847362515810
7107209382716049382716920
72073095837261503928171030
73074097857463524130191140
740750100867564534231201250
750760102887766554433221360
760770105897867564534231470
770780107918069584736251580
780790110928170594837261691
7908001129483726150392817102
8008101159684736251402918113
8108201179986756453423120124
82083012010187766554433221135
83084012210489786756453423146
84085012510690796857463524157
85086012710992817059483726168
86087013011193827160493827179
870880132114968473625140291810
880890135116988574635241302011
8909001371191018776655443322112
9009101401211038877665544332313
9109201421241069079685746352414
9209301451261089180695847362615
9309401471291119382716049382716
9409501501311139583726150392918
9509601521341169785746352413019
96097015513611810086756453423221
97098015713912110288776655443322
98099016014112310589786756453524
9901,00016214412610791806958473625
1,0001,01016514612811092817059483827
1,0101,02016714913111294837261503928
1,0201,03017015113311596847362514130
1,0301,04017215413611799867564534231
1,0401,050175156138120101877665544433
1,0501,060177159141122104897867564534
1,0601,070180161143125106907968574736
1,0701,080182164146127109928170594837
1,0801,090185166148130111938271605039
1,0901,100187169151132114968473625140
1,1001,110190171153135116988574635342
1,1101,1201921741561371191018776655443
1,1201,1301951761581401211038877665645
1,1301,1401971791611421241069079685746
1,1401,1502001811631451261089180695948
1,1501,1602021841661471291119382716049
1,1601,1702051861681501311139583726251
1,1701,1802071891711521341169785746352
1,1801,19021019117315513611810086756554
1,1901,20021219417615713912110288776655
1,2001,21021519617816014112310589786857
1,2101,22021719918116214412610791806958
1,2201,23022020118316514612811092817160
1,2301,24022220418616714913111294837261
1,2401,25022520618817015113311597847463
 
 $1,250 and overUse Table 1(a) for a SINGLE person on page 23. Also see the instructions on page 22.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$160$0$0$0$0$0$0$0$0$0$0$0
16016510000000000
16517010000000000
17017520000000000
17518020000000000
18018530000000000
18519030000000000
19019540000000000
19520040000000000
20021050000000000
21022060000000000
22023070000000000
23024081000000000
24025092000000000
250260103000000000
260270114000000000
270280125000000000
280290136000000000
290300147000000000
300310158000000000
310320169100000000
3203301710200000000
3303401811300000000
3403501912400000000
3503602013500000000
3603702114600000000
3703802215700000000
3803902316810000000
3904002417920000000
40041025181030000000
41042026191140000000
42043027201250000000
43044028211360000000
44045029221470000000
45046030231581000000
46047031241692000000
470480322517103000000
480490332618114000000
490500342719125000000
500510362820136000000
510520372921147000000
520530393022158000000
530540403123169100000
5405504232241710200000
5505604333251811300000
5605704534261912400000
5705804635272013500000
5805904837282114600000
5906004938292215700000
6006105140302316810000
6106205241312417920000
62063054433225181030000
63064055443326191140000
64065057463527201250000
65066058473628211360000
66067060493829221470000
67068061503930231581000
68069063524131241692000
690700645342322517103000
700710665544332618114000
710720675645342719125000
720730695847362820136000
730740705948372921147000
740750726150393022158000
750760736251403123169100
7607707564534232241710200
7707807665544333251811300
7807907867564534261912400
7908007968574635272013500
$800$810$81$70$59$48$37$28$21$14$6$0$0
8108208271604938292215700
8208308473625140302316810
8308408574635241312417920
84085087766554433225181030
85086088776655443326191140
86087090796857463527201250
87088091806958473628211360
88089093827160493829221470
89090094837261503930231581
90091096857463524131241692
910920978675645342322517103
920930998877665544332618114
9309401008978675645342719125
9409501029180695847362820136
9509601039281705948372921147
9609701059483726150393022158
9709801069584736251403123169
98099010897867564534232241710
9901,00010998877665544333251811
1,0001,010111100897867564534261912
1,0101,020112101907968574635272013
1,0201,030114103928170594837282114
1,0301,040115104938271604938292215
1,0401,050117106958473625140302316
1,0501,060118107968574635241312417
1,0601,070120109988776655443322518
1,0701,080121110998877665544332619
1,0801,0901231121019079685746352720
1,0901,1001241131029180695847362821
1,1001,1101261151049382716049382922
1,1101,1201271161059483726150393023
1,1201,1301291181079685746352413124
1,1301,1401301191089786756453423225
1,1401,1501321211109988776655443326
1,1501,16013312211110089786756453527
1,1601,17013512411310291806958473628
1,1701,18013612511410392817059483829
1,1801,19013812711610594837261503930
1,1901,20013912811710695847362514131
1,2001,21014113011910897867564534232
1,2101,22014213112010998877665544433
1,2201,230144133122111100897867564534
1,2301,240145134123112101907968574736
1,2401,250147136125114103928170594837
1,2501,260148137126115104938271605039
1,2601,270150139128117106958473625140
1,2701,280151140129118107968574635342
1,2801,290153142131120109988776655443
1,2901,300154143132121110998877665645
1,3001,3101561451341231121019079685746
1,3101,3201571461351241131029180695948
1,3201,3301591481371261151049382716049
1,3301,3401601491381271161059483726251
1,3401,3501621511401291181079685746352
1,3501,3601631521411301191089786756554
1,3601,3701651541431321211109988776655
1,3701,38016615514413312211110089786857
1,3801,39016815714613512411310291806958
1,3901,40016915814713612511410392817160
 
 $1,400 and overUse Table 1(b) for a MARRIED person on page 23. Also see the instructions on page 22.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$105$0$0$0$0$0$0$0$0$0$0$0
10511020000000000
11011530000000000
11512030000000000
12012540000000000
12513040000000000
13013550000000000
13514050000000000
14014560000000000
14515060000000000
15015570000000000
15516070000000000
16016580000000000
16517080000000000
17017590000000000
17518090000000000
180185100000000000
185190100000000000
190195110000000000
195200110000000000
200205120000000000
205210120000000000
210215130000000000
215220130000000000
220225140000000000
225230140000000000
230235150000000000
235240151000000000
240245161000000000
245250162000000000
250260173000000000
260270184000000000
270280195000000000
280290206000000000
290300217000000000
300310228000000000
310320239000000000
3203302410000000000
3303402511000000000
3403502612000000000
3503602713000000000
3603702814000000000
3703802915000000000
3803903016100000000
3904003117200000000
4004103218300000000
4104203319400000000
4204303520500000000
4304403621600000000
4404503822700000000
4504603923800000000
4604704124900000000
47048042251000000000
48049044261100000000
49050045271200000000
50052047281400000000
52054050301610000000
54056053321830000000
56058056342050000000
58060059372270000000
60062062402490000000
620640654326110000000
640660684628130000000
660680714930150000000
680700745232172000000
700720775534194000000
720740805837216000000
740760836140238000000
7607808664432510000000
7808008967462712000000
$800$820$92$70$49$29$14$0$0$0$0$0$0
8208409573523116200000
8408609876553318400000
86088010179583620600000
88090010482613922800000
900920107856442241000000
920940110886745261200000
940960113917048281400000
960980116947351301610000
9801,000119977654321830000
1,0001,0201221007957352050000
1,0201,0401251038260382270000
1,0401,0601281068563412490000
1,0601,08013110988664426110000
1,0801,10013411291694728130000
1,1001,12013711594725030150000
1,1201,14014011897755332172000
1,1401,160143121100785634194000
1,1601,180146124103815937216000
1,1801,200149127106846240238000
1,2001,2201521301098765432510000
1,2201,2401551331129068462712000
1,2401,2601581361159371492914000
1,2601,2801611391189674523116200
1,2801,3001641421219977553318400
1,3001,32016714512410280583620600
1,3201,34017014812710583613922800
1,3401,360173151130108866442241000
1,3601,380176154133111896745261200
1,3801,400179157136114927048281400
1,4001,420182160139117957351301610
1,4201,440185163142120987654321830
1,4401,4601891661451231017957352050
1,4601,4801941691481261048260382270
1,4801,5001991721511291078563412490
1,5001,52020417515413211088664426110
1,5201,54020917815713511391694728130
1,5401,56021418116013811694725030151
1,5601,58021918416314111997755332173
1,5801,600224188166144122100785634195
1,6001,620229193169147125103815937217
1,6201,640234198172150128106846240239
1,6401,6602392031751531311098765432511
1,6601,6802442081781561341129068462713
1,6801,7002492131811591371159371492915
1,7001,7202542181841621401189674523117
1,7201,7402592231871651431219977553319
1,7401,76026422819116814612410280583621
1,7601,78026923319617114912710583613923
1,7801,80027423820117415213010886644225
1,8001,82027924320617715513311189674527
1,8201,84028424821118015813611492704829
1,8401,86028925321618316113911795735131
1,8601,88029425822118616414212098765433
1,8801,900299263226190167145123101795735
1,9001,920304268231195170148126104826038
1,9201,940309273236200173151129107856341
1,9401,960314278241205176154132110886644
1,9601,980319283246210179157135113916947
1,9802,000324288251215182160138116947250
2,0002,020329293256220185163141119977553
2,0202,0403342982612251881661441221007856
2,0402,0603393032662301931691471251038159
2,0602,0803443082712351981721501281068462
2,0802,1003493132762402031751531311098765
 
 $2,100 and overUse Table 2(a) for a SINGLE person on page 23. Also see the instructions on page 22.
 
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$320$0$0$0$0$0$0$0$0$0$0$0
32033010000000000
33034020000000000
34035030000000000
35036040000000000
36037050000000000
37038060000000000
38039070000000000
39040080000000000
40041090000000000
410420100000000000
420430110000000000
430440120000000000
440450130000000000
450460140000000000
460470151000000000
470480162000000000
480490173000000000
490500184000000000
500520205000000000
520540227000000000
540560249000000000
5605802611000000000
5806002813000000000
6006203015100000000
6206403217300000000
6406603419500000000
6606803621700000000
6807003823900000000
70072040251100000000
72074042271300000000
74076044291500000000
76078046311720000000
78080048331940000000
80082050352160000000
82084052372380000000
840860543925100000000
860880564127120000000
880900584329140000000
900920604531161000000
920940624733183000000
940960644935205000000
960980665137227000000
9801,000685339249000000
1,0001,0207155412611000000
1,0201,0407457432813000000
1,0401,0607759453015100000
1,0601,0808061473217300000
1,0801,1008363493419500000
1,1001,1208665513621700000
1,1201,1408967533823900000
1,1401,16092705540251100000
1,1601,18095735742271300000
1,1801,20098765944291500000
1,2001,220101796146311720000
1,2201,240104826348331940000
1,2401,260107856550352160000
1,2601,28011088