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

13. Federal Income Tax Withholding Methods(p23)

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(p23)

rule
Under the wage bracket method, find the proper table (on pages 26–45) 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 24 and 25.
taxmap/pubs/p51-011.htm#en_us_publink1000231288

Adjusting wage bracket withholding for employees claiming over 10 withholding allowances.(p23)

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—2013 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(p23)

rule
If you do not want to use the wage bracket tables on pages 26–45 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 24–25.

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/p51-011.htm#en_us_publink1000231290

Example.(p23)

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$75.00 
3.Allowances claimed on Form W-4
     2
 
4.Multiply line 2 by line 3 $150.00
5.Amount 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 24 $ 52.60
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.(p23)

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.(p23)

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 annually) for a balance of $36,400. Using column (b) of Table 7—Annual Payroll Period on page 25, the annual federal income tax withholding is $3,322.50. Divide the annual amount by 52. The weekly federal income tax to withhold is $63.89.
taxmap/pubs/p51-011.htm#en_us_publink1000231293

Alternative Methods of Federal Income Tax Withholding(p23)

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 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
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2013)
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
190195158000000000
195200168100000000
200210169100000000
2102201710200000000
2202301911300000000
2302402012400000000
2402502213500000000
2502602314600000000
2602702515700000000
2702802616810000000
2802902817920000000
29030029181030000000
30031031201140000000
31032032211250000000
32033034231360000000
33034035241470000000
34035037261580000000
35036038271691000000
360370402917102000000
370380413019113000000
380390433220124000000
390400443322135000000
400410463523146000000
410420473625157000000
420430493826168100000
430440503928179200000
4404505241291810300000
4504605342312011400000
4604705544322112500000
4704805645342313600000
4804905847352414700000
4905005948372615800000
5005106150382716910000
51052062514029171020000
52053064534130191130000
53054065544332201240000
54055067564433221350000
55056068574635231460000
56057070594736251570000
57058071604938261681000
58059073625039281792000
590600746352412918103000
$600$610$76$65$53$42$31$20$11$4$0$0$0
610620776655443221125000
620630796856453423136000
630640806958473524147000
640650827159483726158000
650660837261503827169100
6606708574625140291710200
6706808675645341301911300
6806908877655443322012400
6907008978675644332213500
7007109180685746352314600
7107209281705947362515700
7207309483716049382616810
7307409584736250392817920
74075097867463524129181030
750760100877665534231201140
760770102897766554432211250
770780105907968564534231360
780790107928069584735241470
790800110938271594837261580
800810112958372615038271691
8108201159685746251402917102
8208301179986756453413019113
83084012010188776554433220124
84085012210489786756443322135
85086012510691806857463523146
86087012710992817059473625157
87088013011194837160493826168
88089013211495847362503928179
890900135116978674635241291810
9009101371191008776655342312011
9109201401211028977665544322112
9209301421241059079685645342313
9309401451261079280695847352414
9409501471291109382715948372615
9509601501311129583726150382716
9609701521341159685746251402917
9709801551361179986756453413019
98099015713912010188776554433220
9901,00016014112210489786756443322
1,0001,01016214412510691806857463523
1,0101,02016514612710992817059473625
1,0201,03016714913011194837160493826
1,0301,04017015113211495847362503928
1,0401,05017215413511697867463524129
1,0501,060175156137119100877665534231
1,0601,070177159140121102897766554432
1,0701,080180161142124105907968564534
1,0801,090182164145126107928069584735
1,0901,100185166147129110938271594837
1,1001,110187169150131112958372615038
1,1101,120190171152134115968574625140
1,1201,130192174155136117998675645341
1,1301,1401951761571391201018877655443
1,1401,1501971791601411221048978675644
1,1501,1602001811621441251069180685746
1,1601,1702021841651461271099281705947
1,1701,1802051861671491301119483716049
1,1801,1902071891701511321149584736250
1,1901,2002101911721541351169786746352
1,2001,21021219417515613711910087766553
1,2101,22021519617715914012110289776655
1,2201,23021719918016114212410590796856
1,2301,24022020118216414512610792806958
1,2401,25022220418516614712911093827159
 
 $1,250 and overUse Table 1(a) for a SINGLE person on page 24. Also see the instructions on page 23.
 
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2013)
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
16016500000000000
16517010000000000
17017510000000000
17518020000000000
18018520000000000
18519030000000000
19019530000000000
19520040000000000
20021050000000000
21022060000000000
22023070000000000
23024080000000000
24025091000000000
250260102000000000
260270113000000000
270280124000000000
280290135000000000
290300146000000000
300310157000000000
310320168100000000
320330179200000000
3303401810300000000
3403501911400000000
3503602012500000000
3603702113600000000
3703802214700000000
3803902315800000000
3904002416910000000
40041025171020000000
41042026181130000000
42043027191240000000
43044028201350000000
44045029211460000000
45046030221570000000
46047031231681000000
47048032241792000000
480490332518103000000
490500342619114000000
500510352720125000000
510520362821136000000
520530382922147000000
530540393023158000000
540550413124169100000
5505604232251710200000
5605704433261811300000
5705804534271912400000
5805904735282013500000
5906004837292114600000
6006105038302215700000
6106205140312316810000
6206305341322417920000
63064054433325181030000
64065056443426191140000
65066057463527201250000
66067059473628211360000
67068060493829221470000
68069062503930231580000
69070063524131241691000
700710655342322517102000
710720665544332618113000
720730685645342719124000
730740695847352820135000
740750715948372921146000
750760726150383022157000
760770746251403123168100
770780756453413224179200
7807907765544333251810300
7908007867564434261911400
$800$810$80$68$57$46$35$27$20$12$5$0$0
8108208170594736282113600
8208308371604938292214700
8308408473625039302315800
8408508674635241312416910
85086087766553423225171020
86087089776655443326181130
87088090796856453427191240
88089092806958473528201350
89090093827159483729211460
90091095837261503830221570
91092096857462514031231681
92093098867564534132241792
930940998877655443332518103
9409501018978675644342619114
9509601029180685746352720125
9609701049281705947362821136
9709801059483716049382922147
9809901079584736250393023158
9901,0001089786746352413124169
1,0001,01011098877665534232251710
1,0101,020111100897766554433261811
1,0201,030113101907968564534271912
1,0301,040114103928069584735282013
1,0401,050116104938271594837292114
1,0501,060117106958372615038302215
1,0601,070119107968574625140312316
1,0701,080120109988675645341322417
1,0801,090122110998877655443332518
1,0901,1001231121018978675644342619
1,1001,1101251131029180685746352720
1,1101,1201261151049281705947362821
1,1201,1301281161059483716049382922
1,1301,1401291181079584736250393023
1,1401,1501311191089786746352413124
1,1501,1601321211109887766553423225
1,1601,17013412211110089776655443326
1,1701,18013512411310190796856453427
1,1801,19013712511410392806958473528
1,1901,20013812711610493827159483729
1,2001,21014012811710695837261503830
1,2101,22014113011910796857462514031
1,2201,23014313112010998867564534132
1,2301,24014413312211099887765544333
1,2401,250146134123112101897867564434
1,2501,260147136125113102918068574635
1,2601,270149137126115104928170594736
1,2701,280150139128116105948371604938
1,2801,290152140129118107958473625039
1,2901,300153142131119108978674635241
1,3001,310155143132121110988776655342
1,3101,3201561451341221111008977665544
1,3201,3301581461351241131019079685645
1,3301,3401591481371251141039280695847
1,3401,3501611491381271161049382715948
1,3501,3601621511401281171069583726150
1,3601,3701641521411301191079685746251
1,3701,3801651541431311201099886756453
1,3801,3901671551441331221109988776554
1,3901,40016815714613412311210189786756
 
 $1,400 and overUse Table 1(b) for a MARRIED person on page 24. Also see the instructions on page 23.
 
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
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
235240150000000000
240245161000000000
245250161000000000
250260172000000000
260270183000000000
270280194000000000
280290205000000000
290300216000000000
300310227000000000
310320238000000000
320330249000000000
3303402510000000000
3403502611000000000
3503602712000000000
3603702813000000000
3703802914000000000
3803903015000000000
3904003116100000000
4004103217200000000
4104203318300000000
4204303419400000000
4304403520500000000
4404503721600000000
4504603822700000000
4604704023800000000
4704804124900000000
48049043251000000000
49050044261100000000
50052047281300000000
52054050301500000000
54056053321720000000
56058056341940000000
58060059362160000000
60062062392380000000
620640654225100000000
640660684527120000000
660680714829140000000
680700745131161000000
700720775433183000000
720740805735205000000
740760836038227000000
760780866341249000000
7808008966442611000000
$800$820$92$69$47$28$13$0$0$0$0$0$0
8208409572503015000000
8408609875533217200000
86088010178563419400000
88090010481593621600000
90092010784623923800000
920940110876542251000000
940960113906845271200000
960980116937148291400000
9801,000119967451311610000
1,0001,020122997754331830000
1,0201,0401251028057352050000
1,0401,0601281058360382270000
1,0601,0801311088663412490000
1,0801,10013411189664426110000
1,1001,12013711492694728130000
1,1201,14014011795725030150000
1,1401,16014312098755332172000
1,1601,180146123101785634194000
1,1801,200149126104815936216000
1,2001,220152129107846239238000
1,2201,2401551321108765422510000
1,2401,2601581351139068452712000
1,2601,2801611381169371482914000
1,2801,3001641411199674513116100
1,3001,3201671441229977543318300
1,3201,34017014712510280573520500
1,3401,36017315012810583603822700
1,3601,38017615313110886634124900
1,3801,400179156134111896644261100
1,4001,420182159137114926947281300
1,4201,440185162140117957250301500
1,4401,460188165143120987553321720
1,4601,4801911681461231017856341940
1,4801,5001951711491261048159362160
1,5001,5202001741521291078462392380
1,5201,54020517715513211087654225100
1,5401,56021018015813511390684527120
1,5601,58021518316113811693714829140
1,5801,60022018616414111996745131161
1,6001,62022518916714412299775433183
1,6201,640230192170147125102805735205
1,6401,660235197173150128105836038227
1,6601,680240202176153131108866341249
1,6801,7002452071791561341118966442611
1,7001,7202502121821591371149269472813
1,7201,7402552171851621401179572503015
1,7401,7602602221881651431209875533217
1,7601,78026522719116814612310178563419
1,7801,80027023219517114912610481593621
1,8001,82027523720017415212910784623923
1,8201,84028024220517715513211087654225
1,8401,86028524721018015813511390684527
1,8601,88029025221518316113811693714829
1,8801,90029525722018616414111996745131
1,9001,92030026222518916714412299775433
1,9201,940305267230192170147125102805735
1,9401,960310272235197173150128105836038
1,9601,980315277240202176153131108866341
1,9802,000320282245207179156134111896644
2,0002,020325287250212182159137114926947
2,0202,040330292255217185162140117957250
2,0402,060335297260222188165143120987553
2,0602,0803403022652271911681461231017856
2,0802,1003453072702321951711491261048159
 
 $2,100 and overUse Table 2(a) for a SINGLE person on page 24. Also see the instructions on page 23.
 
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are– And the number of withholding allowances claimed is—
At leastBut less than 012345678910
 The amount of income tax to be withheld is—
$  0$320 $0$0$0$0$0$0$0$0$0$0$0
320330 10000000000
330340 20000000000
340350 30000000000
350360 40000000000
360370 50000000000
370380 60000000000
380390 70000000000
390400 80000000000
400410 90000000000
410420 100000000000
420430 110000000000
430440 120000000000
440450 130000000000
450460 140000000000
460470 150000000000
470480 161000000000
480490 172000000000
490500 183000000000
500520 194000000000
520540 216000000000
540560 238000000000
560580 2510000000000
580600 2712000000000
600620 2914000000000
620640 3116100000000
640660 3318300000000
660680 3520500000000
680700 3722700000000
700720 3924900000000
720740 41261100000000
740760 43281300000000
760780 45301500000000
780800 47321720000000
800820 49341940000000
820840 51362160000000
840860 53382380000000
860880 554025100000000
880900 574227120000000
900920 594429140000000
920940 614631161000000
940960 634833183000000
960980 655035205000000
9801,000 675237227000000
1,0001,020 695439249000000
1,0201,040 7256412611000000
1,0401,060 7558432813000000
1,0601,080 7860453015000000
1,0801,100 8162473217200000
1,1001,120 84