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

16. How To Use the Income Tax Withholding Tables(p41)

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(p41)

rule
Under the wage bracket method, find the proper table (on pages 45–64) 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 43–44).
taxmap/pubs/p15-014.htm#en_us_publink1000254782

Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances.(p41)

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(p41)

rule
If you do not want to use the wage bracket tables on pages 45–64 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 43–44.

Table 5. Percentage Method—2014 Amount for One Withholding Allowance

Payroll PeriodOne Withholding Allowance
Weekly$  76.00
Biweekly151.90
Semimonthly164.60
Monthly329.20
Quarterly987.50
Semiannually1,975.00
Annually3,950.00
Daily or miscellaneous (each day of the payroll period)15.20
taxmap/pubs/p15-014.htm#en_us_publink1000254785
Example.(p41)
An unmarried employee is paid $800 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 $800.00
2.One allowance$76.00 
3.Allowances claimed on Form W-4     2 
4.Multiply line 2 by line 3 $152.00
5Amount subject to withholding (subtract line 4 from line 1) 
$648.00
6.Tax to be withheld on $648.00 from Table 1—single person, page 43 
$82.00
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.(p41)

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.(p41)

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 $15,800 (the value of four withholding allowances for 2014) for a balance of $36,200. Using the table for the annual payroll period on page 44, $3,255 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $62.60.
taxmap/pubs/p15-014.htm#en_us_publink1000254789

Alternative Methods of Income Tax Withholding(p41)

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 2014)
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 $43$0 Not over $163$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$43—$218 $0.00 plus 10%—$43$163—$512 $0.00 plus 10%—$163
$218—$753 $17.50 plus 15%—$218$512—$1,582 $34.90 plus 15%—$512
$753—$1,762 $97.75 plus 25%—$753$1,582—$3,025 $195.40 plus 25%—$1,582
$1,762—$3,627 $350.00 plus 28%—$1,762$3,025—$4,525 $556.15 plus 28%—$3,025
$3,627—$7,834 $872.20 plus 33%—$3,627$4,525—$7,953 $976.15 plus 33%—$4,525
$7,834—$7,865 $2,260.51 plus 35%—$7,834$7,953—$8,963 $2,107.39 plus 35%—$7,953
$7,865 $2,271.36 plus 39.6%—$7,865$8,963 $2,460.89 plus 39.6%—$8,963
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 $87$0 Not over $325$0 
Over—But not over— of excess over— Over—But not over— of excess over—
$87—$436 $0.00 plus 10%—$87$325—$1,023 $0.00 plus 10%—$325
$436—$1,506 $34.90 plus 15%—$436$1,023—$3,163 $69.80 plus 15%—$1,023
$1,506—$3,523 $195.40 plus 25%—$1,506$3,163—$6,050 $390.80 plus 25%—$3,163
$3,523—$7,254 $699.65 plus 28%—$3,523$6,050 —$9,050 $1,112.55 plus 28%—$6,050
$7,254—$15,667 $1,744.33 plus 33%—$7,254$9,050—$15,906 $1,952.55 plus 33%—$9,050
$15,667—$15,731 $4,520.62 plus 35%—$15,667$15,906—$17,925 $4,215.03 plus 35%—$15,906
$15,731 $4,543.02 plus 39.6%—$15,731$17,925 $4,921.68 plus 39.6%—$17,925
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 $94$0 Not over $352$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$94—$472 $0.00 plus 10%—$94$352—$1,108 $0.00 plus 10%—$352
$472—$1,631 $37.80 plus 15%—$472$1,108—$3,427 $75.60 plus 15%—$1,108
$1,631—$3,817 $211.65 plus 25%—$1,631$3,427—$6,554 $423.45 plus 25%—$3,427
$3,817—$7,858 $758.15 plus 28%—$3,817$6,554 —$9,804 $1,205.20 plus 28%—$6,554
$7,858—$16,973 $1,889.63 plus 33%—$7,858$9,804—$17,231 $2,115.20 plus 33%—$9,804
$16,973—$17,042 $4,897.58 plus 35%—$16,973$17,231—$19,419 $4,566.11 plus 35%—$17,231
$17,042 $4,921.73 plus 39.6%—$17,042$19,419 $5,331.91 plus 39.6%—$19,419
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 $188$0 Not over $704$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$188—$944 $0.00 plus 10%—$188$704—$2,217 $0.00 plus 10%—$704
$944—$3,263 $75.60 plus 15%—$944$2,217—$6,854 $151.30 plus 15%—$2,217
$3,263—$7,633 $423.45 plus 25%—$3,263$6,854—$13,108 $846.85 plus 25%—$6,854
$7,633—$15,717 $1,515.95 plus 28%—$7,633$13,108 —$19,608 $2,410.35 plus 28%—$13,108
$15,717—$33,946 $3,779.47 plus 33%—$15,717$19,608—$34,463 $4,230.35 plus 33%—$19,608
$33,946—$34,083 $9,795.04 plus 35%—$33,946$34,463—$38,838 $9,132.50 plus 35%—$34,463
$34,083 $9,842.99 plus 39.6%—$34,083$38,838 $10,663.75 plus 39.6%—$38,838

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2014)
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 $563$0 Not over $2,113$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$563—$2,831 $0.00 plus 10%—$563$2,113—$6,650 $0.00 plus 10%—$2,113
$2,831—$9,788 $226.80 plus 15%—$2,831$6,650—$20,563 $453.70 plus 15%—$6,650
$9,788—$22,900 $1,270.35 plus 25%—$9,788$20,563 —$39,325 $2,540.65 plus 25%—$20,563
$22,900—$47,150 $4,548.35 plus 28%—$22,900$39,325—$58,825 $7,231.15 plus 28%—$39,325
$47,150—$101,838 $11,338.35 plus 33%—$47,150$58,825—$103,388 $12,691.15 plus 33%—$58,825
$101,838—$102,250 $29,385.39 plus 35%—$101,838$103,388—$116,513 $27,396.94 plus 35%—$103,388
$102,250 $29,529.59 plus 39.6%—$102,250$116,513 $31,990.69 plus 39.6%—$116,513
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 $1,125$0 Not over $4,225$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$1,125—$5,663 $0.00 plus 10%—$1,125$4,225—$13,300 $0.00 plus 10%—$4,225
$5,663—$19,575 $453.80 plus 15%—$5,663$13,300—$41,125 $907.50 plus 15%—$13,300
$19,575—$45,800 $2,540.60 plus 25%—$19,575$41,125—$78,650 $5,081.25 plus 25%—$41,125
$45,800—$94,300 $9,096.85 plus 28%—$45,800$78,650 —$117,650 $14,462.50 plus 28%—$78,650
$94,300—$203,675 $22,676.85 plus 33%—$94,300$117,650 —$206,775 $25,382.50 plus 33%—$117,650
$203,675—$204,500 $58,770.60 plus 35%—$203,675$206,775 —$233,025 $54,793.75 plus 35%—$206,775
$204,500 $59,059.35 plus 39.6%—$204,500$233,025 $63,981.25 plus 39.6%—$233,025
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 $2,250$0 Not over $8,450$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$2,250—$11,325 $0.00 plus 10%—$2,250$8,450—$26,600 $0.00 plus 10%—$8,450
$11,325—$39,150 $907.50 plus 15%—$11,325$26,600—$82,250 $1,815.00 plus 15%—$26,600
$39,150—$91,600 $5,081.25 plus 25%—$39,150$82,250—$157,300 $10,162.50 plus 25%—$82,250
$91,600—$188,600 $18,193.75 plus 28%—$91,600$157,300 —$235,300 $28,925.00 plus 28%—$157,300
$188,600—$407,350 $45,353.75 plus 33%—$188,600$235,300—$413,550 $50,765.00 plus 33%—$235,300
$407,350—$409,000 $117,541.25 plus 35%—$407,350$413,550—$466,050 $109,587.50 plus 35%—$413,550
$409,000 $118,118.75 plus 39.6%—$409,000$466,050 $127,962.50 plus 39.6%—$466,050
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 $8.70$0 Not over $32.50$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$8.70—$43.60 $0.00 plus 10%—$8.70$32.50—$102.30 $0.00 plus 10%—$32.50
$43.60—$150.60 $3.49 plus 15%—$43.60$102.30—$316.30 $6.98 plus 15%—$102.30
$150.60—$352.30 $19.54 plus 25%—$150.60$316.30—$605.00 $39.08 plus 25%—$316.30
$352.30—$725.40 $69.97 plus 28%—$352.30$605.00 —$905.00 $111.26 plus 28%—$605.00
$725.40—$1,566.70 $174.44 plus 33%—$725.40$905.00—$1,590.60 $195.26 plus 33%—$905.00
$1,566.70—$1,573.10 $452.07 plus 35%—$1,566.70$1,590.60—$1,792.50 $421.51 plus 35%—$1,590.60
$1,573.10 $454.31 plus 39.6%—$1,573.10$1,792.50 $492.18 plus 39.6%—$1,792.50
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2014)
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
556010000000000
606520000000000
657020000000000
707530000000000
758030000000000
808540000000000
859040000000000
909550000000000
9510050000000000
10010560000000000
10511060000000000
11011570000000000
11512070000000000
12012580000000000
12513081000000000
13013591000000000
13514092000000000
140145102000000000
145150103000000000
150155113000000000
155160114000000000
160165124000000000
165170125000000000
170175135000000000
175180136000000000
180185146000000000
185190147000000000
190195157000000000
195200158000000000
200210169100000000
2102201710200000000
2202301911300000000
2302402012400000000
2402502213500000000
2502602314600000000
2602702515700000000
2702802616800000000
2802902817910000000
29030029181020000000
30031031191130000000
31032032211240000000
32033034221350000000
33034035241460000000
34035037251570000000
35036038271681000000
36037040281792000000
370380413018103000000
380390433120114000000
390400443321125000000
400410463423136000000
410420473624147000000
420430493726158000000
430440503927169100000
4404505240291710200000
4504605342301911300000
4604705543322012400000
4704805645332213500000
4804905846352314600000
4905005948362515700000
5005106149382616810000
5105206251392817920000
52053064524129181030000
53054065544231191140000
54055067554432211250000
55056068574534221360000
56057070584735241470000
57058071604837251580000
58059073615038271691000
590600746351402817102000
$600$610$76$64$53$41$30$19$11$3$0$0$0
610620776654433120124000
620630796756443322135000
630640806957463423146000
640650827059473625157000
650660837260493726168000
660670857362503928179100
6706808675635240291810200
6806908876655342311911300
6907008978665543322112400
7007109179685645342213500
7107209281695846352414600
7207309482715948372515700
7307409584726149382716810
7407509785746251402817920
75076098877564524130181030
760770101887765544331201140
770780103907867554433211250
780790106918068574634231360
790800108938170584736241470
800810111948371604937261580
810820113968473615039271691
8208301169786746352402917102
8308401189987766453423019113
84085012110289776655433220124
85086012310490796756453322135
86087012610792806958463523146
87088012810993827059483625157
88089013111295837261493826168
89090013311496857362513928179
900910136117988675645241291810
9109201381191008876655442311911
9209301411221038978675544322112
9309401431241059179685745342213
9409501461271089281705847352414
9509601481291109482716048372515
9609701511321139584736150382716
9709801531341159785746351402817
9809901561371189987766453413019
9901,00015813912010188776654433120
1,0001,01016114212310490796756443322
1,0101,02016314412510691806957463423
1,0201,03016614712810993827059473625
1,0301,04016814913011194837260493726
1,0401,05017115213311496857362503928
1,0501,06017315413511697867563524029
1,0601,070176157138119100887665534231
1,0701,080178159140121102897866554332
1,0801,090181162143124105917968564534
1,0901,100183164145126107928169584635
1,1001,110186167148129110948271594837
1,1101,120188169150131112958472614938
1,1201,130191172153134115978574625140
1,1301,140193174155136117988775645241
1,1401,1501961771581391201018877655443
1,1501,1601981791601411221039078675544
1,1601,1702011821631441251069180685746
1,1701,1802031841651461271089381705847
1,1801,1902061871681491301119483716049
1,1901,2002081891701511321139684736150
1,2001,2102111921731541351169786746352
1,2101,2202131941751561371189987766453
1,2201,23021619717815914012110289776655
1,2301,24021819918016114212310490796756
1,2401,25022120218316414512610792806958
 
 $1,250 and overUse Table 1(a) for a SINGLE person on page 43. Also see the instructions on page 41.
 
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2014)
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$165$0$0$0$0$0$0$0$0$0$0$0
16517010000000000
17017510000000000
17518020000000000
18018520000000000
18519030000000000
19019530000000000
19520040000000000
20021040000000000
21022050000000000
22023060000000000
23024070000000000
24025081000000000
25026092000000000
260270103000000000
270280114000000000
280290125000000000
290300136000000000
300310147000000000
310320158000000000
320330169100000000
3303401710200000000
3403501811300000000
3503601912400000000
3603702013500000000
3703802114600000000
3803902215700000000
3904002316800000000
4004102417910000000
41042025181020000000
42043026191130000000
43044027201240000000
44045028211350000000
45046029221460000000
46047030231570000000
47048031241681000000
48049032251792000000
490500332618103000000
500510342719114000000
510520352820125000000
520530372921136000000
530540383022147000000
540550403123158000000
550560413224169100000
5605704333251710200000
5705804434261811300000
5805904635271912400000
5906004736282013500000
6006104938292114600000
6106205039302215700000
6206305241312316810000
6306405342322417920000
64065055443325181030000
65066056453426191140000
66067058473527201250000
67068059483728211360000
68069061503829221470000
69070062514030231580000
70071064534131241691000
710720655443322517102000
720730675644332618113000
730740685746342719124000
740750705947362820135000
750760716049372921146000
760770736250393022157000
770780746352403123168000
780790766553423224179100
7908007766554333251810200
$800$810$79$68$56$45$34$26$19$11$3$0$0
8108208069584635272012400
8208308271594836282113500
8308408372614938292214600
8408508574625139302315700
8508608675645241312416810
8608708877655442322517920
87088089786755443326181030
88089091806857453427191140
89090092817058473528201250
90091094837160483729211360
91092095847361503830221470
92093097867463514031231580
93094098877664534132241691
9409501008977665443332517102
9509601019079675644342618113
9609701039280695746352719124
9709801049382705947362820135
9809901069583726049382921146
9901,0001079685736250393022157
1,0001,0101099886756352413123168
1,0101,0201109988766553423224179
1,0201,030112101897866554433251810
1,0301,040113102917968564534261911
1,0401,050115104928169584735272012
1,0501,060116105948271594837282113
1,0601,070118107958472615038292214
1,0701,080119108978574625140302315
1,0801,090121110988775645341312416
1,0901,1001221111008877655443322517
1,1001,1101241131019078675644332618
1,1101,1201251141039180685746342719
1,1201,1301271161049381705947362820
1,1301,1401281171069483716049372921
1,1401,1501301191079684736250393022
1,1501,1601311201099786746352403123
1,1601,1701331221109987766553423224
1,1701,18013412311210089776655433325
1,1801,19013612511310290796856453426
1,1901,20013712611510392806958463527
1,2001,21013912811610593827159483628
1,2101,22014012911810695837261493829
1,2201,23014213111910896857462513930
1,2301,24014313212110998867564524131
1,2401,25014513412211199887765544232
1,2501,260146135124112101897867554433
1,2601,270148137125114102918068574534
1,2701,280149138127115104928170584735
1,2801,290151140128117105948371604837
1,2901,300152141130118107958473615038
1,3001,310154143131120108978674635140
1,3101,320155144133121110988776645341
1,3201,3301571461341231111008977665443
1,3301,3401581471361241131019079675644
1,3401,3501601491371261141039280695746
1,3501,3601611501391271161049382705947
1,3601,3701631521401291171069583726049
1,3701,3801641531421301191079685736250
1,3801,3901661551431321201099886756352
1,3901,4001671561451331221109988766553
1,4001,41016915814613512311210189786655
1,4101,42017015914813612511310291796856
1,4201,43017216114913812611510492816958
1,4301,44017316215113912811610594827159
1,4401,45017516415214112911810795847261
1,4501,46017616515414213111910897857462
1,4601,47017816715514413212111098877564
1,4701,480179168157145134122111100887765
 
 $1,480 and overUse Table 1(b) for a MARRIED person on page 43. Also see the instructions on page 41.
 
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2014)
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
240245160000000000
245250161000000000
250260172000000000
260270183000000000
270280194000000000
280290205000000000
290300216000000000
300310227000000000
310320238000000000
320330249000000000
3303402510000000000
3403502611000000000
3503602712000000000
3603702813000000000
3703802914000000000
3803903015000000000
3904003116000000000
4004103217100000000
4104203318200000000
4204303419300000000
4304403520400000000
4404503621500000000
4504603822600000000
4604703923700000000
4704804124800000000
4804904225900000000
49050044261000000000
50052046271200000000
52054049291400000000
54056052311610000000
56058055331830000000
58060058352050000000
60062061382270000000
62064064412490000000
640660674426110000000
660680704728130000000
680700735030150000000
700720765332172000000
720740795634194000000
740760825936216000000
760780856239238000000
7808008865422510000000
$800$820$91$68$45$27$12$0$0$0$0$0$0
8208409471482914000000
8408609774513116000000
86088010077543318200000
88090010380573520400000
90092010683603822600000
92094010986634124800000
940960112896644261000000
960980115926947281200000
9801,000118957250301400000
1,0001,020121987553321610000
1,0201,0401241017856341830000
1,0401,0601271048159362050000
1,0601,0801301078462392270000
1,0801,1001331108765422490000
1,1001,12013611390684526110000
1,1201,14013911693714828130000
1,1401,16014211996745130150000
1,1601,18014512299775432172000
1,1801,200148125102805734194000
1,2001,220151128105836037216000
1,2201,240154131108866340238000
1,2401,2601571341118966432510000
1,2601,2801601371149269462712000
1,2801,3001631401179572492914000
1,3001,3201661431209875523116100
1,3201,34016914612310178553318300
1,3401,36017214912610481583520500
1,3601,38017515212910784613822700
1,3801,40017815513211087644124900
1,4001,420181158135113906744261100
1,4201,440184161138116937047281300
1,4401,460187164141119967350301500
1,4601,480190167144122997653321720
1,4801,5001931701471251027956341940
1,5001,5201961731501281058259372160
1,5201,5402011761531311088562402380
1,5401,56020617915613411188654325100
1,5601,58021118215913711491684627120
1,5801,60021618516214011794714929140
1,6001,62022118816514312097745231160
1,6201,640226191168146123100775533182
1,6401,660231194171149126103805835204
1,6601,680236199174152129106836138226
1,6801,700241204177155132109866441248
1,7001,7202462091801581351128967442610
1,7201,7402512141831611381159270472812
1,7401,7602562191861641411189573503014
1,7601,7802612241891671441219876533216
1,7801,80026622919217014712410179563418
1,8001,82027123419617315012710482593620
1,8201,84027623920117615313010785623922
1,8401,86028124420617915613311088654224
1,8601,88028624921118215913611391684526
1,8801,90029125421618516213911694714828
1,9001,92029625922118816514211997745130
1,9201,940301264226191168145122100775432
1,9401,960306269231194171148125103805734
1,9601,980311274236198174151128106836037
1,9802,000316279241203177154131109866340
2,0002,020321284246208180157134112896643
2,0202,040326289251213183160137115926946
2,0402,060331294256218186163140118957249
2,0602,080336299261223189166143121987552
2,0802,1003413042662281921691461241017855
 
 $2,100 and overUse Table 2(a) for a SINGLE person on page 43. Also see the instructions on page 41.
 
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2014)
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$330$0$0$0$0$0$0$0$0$0$0$0
33034010000000000
34035020000000000
35036030000000000
36037040000000000
37038050000000000
38039060000000000
39040070000000000
40041080000000000
41042090000000000
420430100000000000
430440110000000000
440450120000000000
450460130000000000
460470140000000000
470480150000000000
480490161000000000
490500172000000000
500520193000000000
520540215000000000
540560237000000000
560580259000000000
5806002711000000000
6006202913000000000
6206403115000000000
6406603317200000000
6606803519400000000
6807003721600000000
7007203923800000000
72074041251000000000
74076043271200000000
76078045291400000000
78080047311610000000
80082049331830000000
82084051352050000000
84086053372270000000
86088055392490000000
880900574126110000000
900920594328130000000
920940614530150000000
940960634732172000000
960980654934194000000
9801,000675136216000000
1,0001,020695338238000000
1,0201,04071554025100000