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Publication 15
taxmap/pubs/p15-014.htm#en_us_publink1000254685

16. How To Use the Income Tax Withholding Tables(p42)

rule
There are several ways to figure income tax withholding. The following methods of withholding are based on the information you get from your employees on Form W-4. See section 9 for more information on Form W-4.
Deposit
Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26.
taxmap/pubs/p15-014.htm#en_us_publink1000254686

Wage Bracket Method(p42)

rule
Under the wage bracket method, find the proper table (on pages 46–65) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of 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 below. Be sure to reduce wages by the amount of total withholding allowances in Table 5 before using the percentage method tables (pages 44–45).
taxmap/pubs/p15-014.htm#en_us_publink1000254782

Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances.(p42)

rule
The wage bracket tables can be used if an employee claims up to 10 allowances. More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself.
Adapt the tables to more than 10 allowances as follows:
  1. Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. The allowance values are in Table 5 below.
  2. Subtract the result from the employee's wages.
  3. On this amount, find and withhold the tax in the column for 10 allowances.
This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the "10" column when your employee has more than 10 allowances, using the method above. You can also use any other method described below.
taxmap/pubs/p15-014.htm#en_us_publink1000254783

Percentage Method(p42)

rule
If you do not want to use the wage bracket tables on pages 46–65 to figure how much income tax to withhold, you can use a percentage computation based on Table 5 below and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the income tax to withhold under the percentage method.
  1. Multiply one withholding allowance for your payroll period (see Table 5 below) by the number of allowances the employee claims.
  2. Subtract that amount from the employee's wages.
  3. Determine the amount to withhold from the appropriate table on pages 44–45.

Table 5. Percentage Method—2013 Amount for One Withholding Allowance

Payroll PeriodOne Withholding Allowance
Weekly$  75.00
Biweekly150.00
Semimonthly162.50
Monthly325.00
Quarterly975.00
Semiannually1,950.00
Annually3,900.00
Daily or miscellaneous (each day of the payroll period)15.00
taxmap/pubs/p15-014.htm#en_us_publink1000254785
Example.(p42)
An unmarried employee is paid $600 weekly. This employee has in effect a Form W-4 claiming two withholding allowances. Using the percentage method, figure the income tax to withhold as follows:
1.Total wage payment $600.00
2.One allowance$75.00 
3.Allowances claimed on Form W-4     2 
4.Multiply line 2 by line 3 $150.00
5Amount subject to withholding (subtract line 4 from line 1) 
$450.00
6.Tax to be withheld on $450.00 from Table 1—single person, page 44 
$52.60
To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.
taxmap/pubs/p15-014.htm#en_us_publink1000254787

Annual income tax withholding.(p42)

rule
Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
taxmap/pubs/p15-014.htm#en_us_publink1000254788

Example.(p42)

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 $15,600 (the value of four withholding allowances for 2013) for a balance of $36,400. Using the table for the annual payroll period on page 45, $3,322.50 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $63.89.
taxmap/pubs/p15-014.htm#en_us_publink1000254789

Alternative Methods of Income Tax Withholding(p42)

rule
Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Publication 15-A describes these alternative methods and contains:
Some of the alternative methods explained in Publication 15-A are annualized wages, average estimated wages, cumulative wages, and part-year employment.

Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 2013)
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 $42$0 Not over $160$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$42—$214 $0.00 plus 10%—$42$160—$503 $0.00 plus 10%—$160
$214—$739 $17.20 plus 15%—$214$503—$1,554 $34.30 plus 15%—$503
$739—$1,732 $95.95 plus 25%—$739$1,554—$2,975 $191.95 plus 25%—$1,554
$1,732—$3,566 $344.20 plus 28%—$1,732$2,975—$4,449 $547.20 plus 28%—$2,975
$3,566—$7,703 $857.72 plus 33%—$3,566$4,449—$7,820 $959.92 plus 33%—$4,449
$7,703—$7,735 $2,222.93 plus 35%—$7,703$7,820—$8,813 $2,072.35 plus 35%—$7,820
$7,735 $2,234.13 plus 39.6%—$7,735$8,813 $2,419.90 plus 39.6%—$8,813
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 $85$0 Not over $319$0 
Over—But not over— of excess over— Over—But not over— of excess over—
$85—$428 $0.00 plus 10%—$85$319—$1,006 $0.00 plus 10%—$319
$428—$1,479 $34.30 plus 15%—$428$1,006—$3,108 $68.70 plus 15%—$1,006
$1,479—$3,463 $191.95 plus 25%—$1,479$3,108—$5,950 $384.00 plus 25%—$3,108
$3,463—$7,133 $687.95 plus 28%—$3,463$5,950 —$8,898 $1,094.50 plus 28%—$5,950
$7,133—$15,406 $1,715.55 plus 33%—$7,133$8,898—$15,640 $1,919.94 plus 33%—$8,898
$15,406—$15,469 $4,445.64 plus 35%—$15,406$15,640—$17,627 $4,144.80 plus 35%—$15,640
$15,469 $4,467.69 plus 39.6%—$15,469$17,627 $4,840.25 plus 39.6%—$17,627
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 $92$0 Not over $346$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$92—$464 $0.00 plus 10%—$92$346—$1,090 $0.00 plus 10%—$346
$464—$1,602 $37.20 plus 15%—$464$1,090—$3,367 $74.40 plus 15%—$1,090
$1,602—$3,752 $207.90 plus 25%—$1,602$3,367—$6,446 $415.95 plus 25%—$3,367
$3,752—$7,727 $745.40 plus 28%—$3,752$6,446 —$9,640 $1,185.70 plus 28%—$6,446
$7,727—$16,690 $1,858.40 plus 33%—$7,727$9,640—$16,944 $2,080.02 plus 33%—$9,640
$16,690—$16,758 $4,816.19 plus 35%—$16,690$16,944—$19,096 $4,490.34 plus 35%—$16,944
$16,758 $4,839.99 plus 39.6%—$16,758$19,096 $5,243.54 plus 39.6%—$19,096
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 $183$0 Not over $692$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$183—$927 $0.00 plus 10%—$183$692—$2,179 $0.00 plus 10%—$692
$927—$3,204 $74.40 plus 15%—$927$2,179—$6,733 $148.70 plus 15%—$2,179
$3,204—$7,504 $415.95 plus 25%—$3,204$6,733—$12,892 $831.80 plus 25%—$6,733
$7,504—$15,454 $1,490.95 plus 28%—$7,504$12,892 —$19,279 $2,371.55 plus 28%—$12,892
$15,454—$33,379 $3,716.95 plus 33%—$15,454$19,279—$33,888 $4,159.91 plus 33%—$19,279
$33,379—$33,517 $9,632.20 plus 35%—$33,379$33,888—$38,192 $8,980.88 plus 35%—$33,888
$33,517 $9,680.50 plus 39.6%—$33,517$38,192 $10,487.28 plus 39.6%—$38,192

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2013)
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 $550$0 Not over $2,075$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$550—$2,781 $0.00 plus 10%—$550$2,075—$6,538 $0.00 plus 10%—$2,075
$2,781—$9,613 $223.10 plus 15%—$2,781$6,538—$20,200 $446.30 plus 15%—$6,538
$9,613—$22,513 $1,247.90 plus 25%—$9,613$20,200 —$38,675 $2,495.60 plus 25%—$20,200
$22,513—$46,363 $4,472.90 plus 28%—$22,513$38,675—$57,838 $7,114.35 plus 28%—$38,675
$46,363—$100,138 $11,150.90 plus 33%—$46,363$57,838—$101,663 $12,479.99 plus 33%—$57,838
$100,138—$100,550 $28,896.65 plus 35%—$100,138$101,663—$114,575 $26,942.24 plus 35%—$101,663
$100,550 $29,040.85 plus 39.6%—$100,550$114,575 $31,461.44 plus 39.6%—$114,575
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 $1,100$0 Not over $4,150$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$1,100—$5,563 $0.00 plus 10%—$1,100$4,150—$13,075 $0.00 plus 10%—$4,150
$5,563—$19,225 $446.30 plus 15%—$5,563$13,075—$40,400 $892.50 plus 15%—$13,075
$19,225—$45,025 $2,495.60 plus 25%—$19,225$40,400—$77,350 $4,991.25 plus 25%—$40,400
$45,025—$92,725 $8,945.60 plus 28%—$45,025$77,350 —$115,675 $14,228.75 plus 28%—$77,350
$92,725—$200,275 $22,301.60 plus 33%—$92,725$115,675 —$203,325 $24,959.75 plus 33%—$115,675
$200,275—$201,100 $57,793.10 plus 35%—$200,275$203,325 —$229,150 $53,884.25 plus 35%—$203,325
$201,100 $58,081.85 plus 39.6%—$201,100$229,150 $62,923.00 plus 39.6%—$229,150
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 $2,200$0 Not over $8,300$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$2,200—$11,125 $0.00 plus 10%—$2,200$8,300—$26,150 $0.00 plus 10%—$8,300
$11,125—$38,450 $892.50 plus 15%—$11,125$26,150—$80,800 $1,785.00 plus 15%—$26,150
$38,450—$90,050 $4,991.25 plus 25%—$38,450$80,800—$154,700 $9,982.50 plus 25%—$80,800
$90,050—$185,450 $17,891.25 plus 28%—$90,050$154,700 —$231,350 $28,457.50 plus 28%—$154,700
$185,450—$400,550 $44,603.25 plus 33%—$185,450$231,350—$406,650 $49,919.50 plus 33%—$231,350
$400,550—$402,200 $115,586.25 plus 35%—$400,550$406,650—$458,300 $107,768.50 plus 35%—$406,650
$402,200 $116,163.75 plus 39.6%—$402,200$458,300 $125,846.00 plus 39.6%—$458,300
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 $8.50$0 Not over $31.90$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$8.50—$42.80 $0.00 plus 10%—$8.50$31.90—$100.60 $0.00 plus 10%—$31.90
$42.80—$147.90 $3.43 plus 15%—$42.80$100.60—$310.80 $6.87 plus 15%—$100.60
$147.90—$346.30 $19.20 plus 25%—$147.90$310.80—$595.00 $38.40 plus 25%—$310.80
$346.30—$713.30 $68.80 plus 28%—$346.30$595.00 —$889.80 $109.45 plus 28%—$595.00
$713.30—$1,540.60 $171.56 plus 33%—$713.30$889.80—$1,564.00 $191.99 plus 33%—$889.80
$1,540.60—$1,546.90 $444.57 plus 35%—$1,540.60$1,564.00—$1,762.70 $414.48 plus 35%—$1,564.00
$1,546.90 $446.78 plus 39.6%—$1,546.90$1,762.70 $484.03 plus 39.6%—$1,762.70