Publication 15 - Circular E, Employer's Tax Guide

Publication 15

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SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2013)
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
At least	But less than	The amount of income tax to be withheld is—
$ 0	$55	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
55	60	2	0	0	0	0	0	0	0	0	0	0
60	65	2	0	0	0	0	0	0	0	0	0	0
65	70	3	0	0	0	0	0	0	0	0	0	0
70	75	3	0	0	0	0	0	0	0	0	0	0
75	80	4	0	0	0	0	0	0	0	0	0	0
80	85	4	0	0	0	0	0	0	0	0	0	0
85	90	5	0	0	0	0	0	0	0	0	0	0
90	95	5	0	0	0	0	0	0	0	0	0	0
95	100	6	0	0	0	0	0	0	0	0	0	0
100	105	6	0	0	0	0	0	0	0	0	0	0
105	110	7	0	0	0	0	0	0	0	0	0	0
110	115	7	0	0	0	0	0	0	0	0	0	0
115	120	8	0	0	0	0	0	0	0	0	0	0
120	125	8	1	0	0	0	0	0	0	0	0	0
125	130	9	1	0	0	0	0	0	0	0	0	0
130	135	9	2	0	0	0	0	0	0	0	0	0
135	140	10	2	0	0	0	0	0	0	0	0	0
140	145	10	3	0	0	0	0	0	0	0	0	0
145	150	11	3	0	0	0	0	0	0	0	0	0
150	155	11	4	0	0	0	0	0	0	0	0	0
155	160	12	4	0	0	0	0	0	0	0	0	0
160	165	12	5	0	0	0	0	0	0	0	0	0
165	170	13	5	0	0	0	0	0	0	0	0	0
170	175	13	6	0	0	0	0	0	0	0	0	0
175	180	14	6	0	0	0	0	0	0	0	0	0
180	185	14	7	0	0	0	0	0	0	0	0	0
185	190	15	7	0	0	0	0	0	0	0	0	0
190	195	15	8	0	0	0	0	0	0	0	0	0
195	200	16	8	1	0	0	0	0	0	0	0	0
200	210	16	9	1	0	0	0	0	0	0	0	0
210	220	17	10	2	0	0	0	0	0	0	0	0
220	230	19	11	3	0	0	0	0	0	0	0	0
230	240	20	12	4	0	0	0	0	0	0	0	0
240	250	22	13	5	0	0	0	0	0	0	0	0
250	260	23	14	6	0	0	0	0	0	0	0	0
260	270	25	15	7	0	0	0	0	0	0	0	0
270	280	26	16	8	1	0	0	0	0	0	0	0
280	290	28	17	9	2	0	0	0	0	0	0	0
290	300	29	18	10	3	0	0	0	0	0	0	0
300	310	31	20	11	4	0	0	0	0	0	0	0
310	320	32	21	12	5	0	0	0	0	0	0	0
320	330	34	23	13	6	0	0	0	0	0	0	0
330	340	35	24	14	7	0	0	0	0	0	0	0
340	350	37	26	15	8	0	0	0	0	0	0	0
350	360	38	27	16	9	1	0	0	0	0	0	0
360	370	40	29	17	10	2	0	0	0	0	0	0
370	380	41	30	19	11	3	0	0	0	0	0	0
380	390	43	32	20	12	4	0	0	0	0	0	0
390	400	44	33	22	13	5	0	0	0	0	0	0
400	410	46	35	23	14	6	0	0	0	0	0	0
410	420	47	36	25	15	7	0	0	0	0	0	0
420	430	49	38	26	16	8	1	0	0	0	0	0
430	440	50	39	28	17	9	2	0	0	0	0	0
440	450	52	41	29	18	10	3	0	0	0	0	0
450	460	53	42	31	20	11	4	0	0	0	0	0
460	470	55	44	32	21	12	5	0	0	0	0	0
470	480	56	45	34	23	13	6	0	0	0	0	0
480	490	58	47	35	24	14	7	0	0	0	0	0
490	500	59	48	37	26	15	8	0	0	0	0	0
500	510	61	50	38	27	16	9	1	0	0	0	0
510	520	62	51	40	29	17	10	2	0	0	0	0
520	530	64	53	41	30	19	11	3	0	0	0	0
530	540	65	54	43	32	20	12	4	0	0	0	0
540	550	67	56	44	33	22	13	5	0	0	0	0
550	560	68	57	46	35	23	14	6	0	0	0	0
560	570	70	59	47	36	25	15	7	0	0	0	0
570	580	71	60	49	38	26	16	8	1	0	0	0
580	590	73	62	50	39	28	17	9	2	0	0	0
590	600	74	63	52	41	29	18	10	3	0	0	0
$600	$610	$76	$65	$53	$42	$31	$20	$11	$4	$0	$0	$0
610	620	77	66	55	44	32	21	12	5	0	0	0
620	630	79	68	56	45	34	23	13	6	0	0	0
630	640	80	69	58	47	35	24	14	7	0	0	0
640	650	82	71	59	48	37	26	15	8	0	0	0
650	660	83	72	61	50	38	27	16	9	1	0	0
660	670	85	74	62	51	40	29	17	10	2	0	0
670	680	86	75	64	53	41	30	19	11	3	0	0
680	690	88	77	65	54	43	32	20	12	4	0	0
690	700	89	78	67	56	44	33	22	13	5	0	0
700	710	91	80	68	57	46	35	23	14	6	0	0
710	720	92	81	70	59	47	36	25	15	7	0	0
720	730	94	83	71	60	49	38	26	16	8	1	0
730	740	95	84	73	62	50	39	28	17	9	2	0
740	750	97	86	74	63	52	41	29	18	10	3	0
750	760	100	87	76	65	53	42	31	20	11	4	0
760	770	102	89	77	66	55	44	32	21	12	5	0
770	780	105	90	79	68	56	45	34	23	13	6	0
780	790	107	92	80	69	58	47	35	24	14	7	0
790	800	110	93	82	71	59	48	37	26	15	8	0
800	810	112	95	83	72	61	50	38	27	16	9	1
810	820	115	96	85	74	62	51	40	29	17	10	2
820	830	117	99	86	75	64	53	41	30	19	11	3
830	840	120	101	88	77	65	54	43	32	20	12	4
840	850	122	104	89	78	67	56	44	33	22	13	5
850	860	125	106	91	80	68	57	46	35	23	14	6
860	870	127	109	92	81	70	59	47	36	25	15	7
870	880	130	111	94	83	71	60	49	38	26	16	8
880	890	132	114	95	84	73	62	50	39	28	17	9
890	900	135	116	97	86	74	63	52	41	29	18	10
900	910	137	119	100	87	76	65	53	42	31	20	11
910	920	140	121	102	89	77	66	55	44	32	21	12
920	930	142	124	105	90	79	68	56	45	34	23	13
930	940	145	126	107	92	80	69	58	47	35	24	14
940	950	147	129	110	93	82	71	59	48	37	26	15
950	960	150	131	112	95	83	72	61	50	38	27	16
960	970	152	134	115	96	85	74	62	51	40	29	17
970	980	155	136	117	99	86	75	64	53	41	30	19
980	990	157	139	120	101	88	77	65	54	43	32	20
990	1,000	160	141	122	104	89	78	67	56	44	33	22
1,000	1,010	162	144	125	106	91	80	68	57	46	35	23
1,010	1,020	165	146	127	109	92	81	70	59	47	36	25
1,020	1,030	167	149	130	111	94	83	71	60	49	38	26
1,030	1,040	170	151	132	114	95	84	73	62	50	39	28
1,040	1,050	172	154	135	116	97	86	74	63	52	41	29
1,050	1,060	175	156	137	119	100	87	76	65	53	42	31
1,060	1,070	177	159	140	121	102	89	77	66	55	44	32
1,070	1,080	180	161	142	124	105	90	79	68	56	45	34
1,080	1,090	182	164	145	126	107	92	80	69	58	47	35
1,090	1,100	185	166	147	129	110	93	82	71	59	48	37
1,100	1,110	187	169	150	131	112	95	83	72	61	50	38
1,110	1,120	190	171	152	134	115	96	85	74	62	51	40
1,120	1,130	192	174	155	136	117	99	86	75	64	53	41
1,130	1,140	195	176	157	139	120	101	88	77	65	54	43
1,140	1,150	197	179	160	141	122	104	89	78	67	56	44
1,150	1,160	200	181	162	144	125	106	91	80	68	57	46
1,160	1,170	202	184	165	146	127	109	92	81	70	59	47
1,170	1,180	205	186	167	149	130	111	94	83	71	60	49
1,180	1,190	207	189	170	151	132	114	95	84	73	62	50
1,190	1,200	210	191	172	154	135	116	97	86	74	63	52
1,200	1,210	212	194	175	156	137	119	100	87	76	65	53
1,210	1,220	215	196	177	159	140	121	102	89	77	66	55
1,220	1,230	217	199	180	161	142	124	105	90	79	68	56
1,230	1,240	220	201	182	164	145	126	107	92	80	69	58
1,240	1,250	222	204	185	166	147	129	110	93	82	71	59

$1,250 and over		Use Table 1(a) for a SINGLE person on page 44. Also see the instructions on page 42.

MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2013)
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
At least	But less than	The amount of income tax to be withheld is—
$ 0	$160	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
160	165	0	0	0	0	0	0	0	0	0	0	0
165	170	1	0	0	0	0	0	0	0	0	0	0
170	175	1	0	0	0	0	0	0	0	0	0	0
175	180	2	0	0	0	0	0	0	0	0	0	0
180	185	2	0	0	0	0	0	0	0	0	0	0
185	190	3	0	0	0	0	0	0	0	0	0	0
190	195	3	0	0	0	0	0	0	0	0	0	0
195	200	4	0	0	0	0	0	0	0	0	0	0
200	210	5	0	0	0	0	0	0	0	0	0	0
210	220	6	0	0	0	0	0	0	0	0	0	0
220	230	7	0	0	0	0	0	0	0	0	0	0
230	240	8	0	0	0	0	0	0	0	0	0	0
240	250	9	1	0	0	0	0	0	0	0	0	0
250	260	10	2	0	0	0	0	0	0	0	0	0
260	270	11	3	0	0	0	0	0	0	0	0	0
270	280	12	4	0	0	0	0	0	0	0	0	0
280	290	13	5	0	0	0	0	0	0	0	0	0
290	300	14	6	0	0	0	0	0	0	0	0	0
300	310	15	7	0	0	0	0	0	0	0	0	0
310	320	16	8	1	0	0	0	0	0	0	0	0
320	330	17	9	2	0	0	0	0	0	0	0	0
330	340	18	10	3	0	0	0	0	0	0	0	0
340	350	19	11	4	0	0	0	0	0	0	0	0
350	360	20	12	5	0	0	0	0	0	0	0	0
360	370	21	13	6	0	0	0	0	0	0	0	0
370	380	22	14	7	0	0	0	0	0	0	0	0
380	390	23	15	8	0	0	0	0	0	0	0	0
390	400	24	16	9	1	0	0	0	0	0	0	0
400	410	25	17	10	2	0	0	0	0	0	0	0
410	420	26	18	11	3	0	0	0	0	0	0	0
420	430	27	19	12	4	0	0	0	0	0	0	0
430	440	28	20	13	5	0	0	0	0	0	0	0
440	450	29	21	14	6	0	0	0	0	0	0	0
450	460	30	22	15	7	0	0	0	0	0	0	0
460	470	31	23	16	8	1	0	0	0	0	0	0
470	480	32	24	17	9	2	0	0	0	0	0	0
480	490	33	25	18	10	3	0	0	0	0	0	0
490	500	34	26	19	11	4	0	0	0	0	0	0
500	510	35	27	20	12	5	0	0	0	0	0	0
510	520	36	28	21	13	6	0	0	0	0	0	0
520	530	38	29	22	14	7	0	0	0	0	0	0
530	540	39	30	23	15	8	0	0	0	0	0	0
540	550	41	31	24	16	9	1	0	0	0	0	0
550	560	42	32	25	17	10	2	0	0	0	0	0
560	570	44	33	26	18	11	3	0	0	0	0	0
570	580	45	34	27	19	12	4	0	0	0	0	0
580	590	47	35	28	20	13	5	0	0	0	0	0
590	600	48	37	29	21	14	6	0	0	0	0	0
600	610	50	38	30	22	15	7	0	0	0	0	0
610	620	51	40	31	23	16	8	1	0	0	0	0
620	630	53	41	32	24	17	9	2	0	0	0	0
630	640	54	43	33	25	18	10	3	0	0	0	0
640	650	56	44	34	26	19	11	4	0	0	0	0
650	660	57	46	35	27	20	12	5	0	0	0	0
660	670	59	47	36	28	21	13	6	0	0	0	0
670	680	60	49	38	29	22	14	7	0	0	0	0
680	690	62	50	39	30	23	15	8	0	0	0	0
690	700	63	52	41	31	24	16	9	1	0	0	0
700	710	65	53	42	32	25	17	10	2	0	0	0
710	720	66	55	44	33	26	18	11	3	0	0	0
720	730	68	56	45	34	27	19	12	4	0	0	0
730	740	69	58	47	35	28	20	13	5	0	0	0
740	750	71	59	48	37	29	21	14	6	0	0	0
750	760	72	61	50	38	30	22	15	7	0	0	0
760	770	74	62	51	40	31	23	16	8	1	0	0
770	780	75	64	53	41	32	24	17	9	2	0	0
780	790	77	65	54	43	33	25	18	10	3	0	0
790	800	78	67	56	44	34	26	19	11	4	0	0
$800	$810	$80	$68	$57	$46	$35	$27	$20	$12	$5	$0	$0
810	820	81	70	59	47	36	28	21	13	6	0	0
820	830	83	71	60	49	38	29	22	14	7	0	0
830	840	84	73	62	50	39	30	23	15	8	0	0
840	850	86	74	63	52	41	31	24	16	9	1	0
850	860	87	76	65	53	42	32	25	17	10	2	0
860	870	89	77	66	55	44	33	26	18	11	3	0
870	880	90	79	68	56	45	34	27	19	12	4	0
880	890	92	80	69	58	47	35	28	20	13	5	0
890	900	93	82	71	59	48	37	29	21	14	6	0
900	910	95	83	72	61	50	38	30	22	15	7	0
910	920	96	85	74	62	51	40	31	23	16	8	1
920	930	98	86	75	64	53	41	32	24	17	9	2
930	940	99	88	77	65	54	43	33	25	18	10	3
940	950	101	89	78	67	56	44	34	26	19	11	4
950	960	102	91	80	68	57	46	35	27	20	12	5
960	970	104	92	81	70	59	47	36	28	21	13	6
970	980	105	94	83	71	60	49	38	29	22	14	7
980	990	107	95	84	73	62	50	39	30	23	15	8
990	1,000	108	97	86	74	63	52	41	31	24	16	9
1,000	1,010	110	98	87	76	65	53	42	32	25	17	10
1,010	1,020	111	100	89	77	66	55	44	33	26	18	11
1,020	1,030	113	101	90	79	68	56	45	34	27	19	12
1,030	1,040	114	103	92	80	69	58	47	35	28	20	13
1,040	1,050	116	104	93	82	71	59	48	37	29	21	14
1,050	1,060	117	106	95	83	72	61	50	38	30	22	15
1,060	1,070	119	107	96	85	74	62	51	40	31	23	16
1,070	1,080	120	109	98	86	75	64	53	41	32	24	17
1,080	1,090	122	110	99	88	77	65	54	43	33	25	18
1,090	1,100	123	112	101	89	78	67	56	44	34	26	19
1,100	1,110	125	113	102	91	80	68	57	46	35	27	20
1,110	1,120	126	115	104	92	81	70	59	47	36	28	21
1,120	1,130	128	116	105	94	83	71	60	49	38	29	22
1,130	1,140	129	118	107	95	84	73	62	50	39	30	23
1,140	1,150	131	119	108	97	86	74	63	52	41	31	24
1,150	1,160	132	121	110	98	87	76	65	53	42	32	25
1,160	1,170	134	122	111	100	89	77	66	55	44	33	26
1,170	1,180	135	124	113	101	90	79	68	56	45	34	27
1,180	1,190	137	125	114	103	92	80	69	58	47	35	28
1,190	1,200	138	127	116	104	93	82	71	59	48	37	29
1,200	1,210	140	128	117	106	95	83	72	61	50	38	30
1,210	1,220	141	130	119	107	96	85	74	62	51	40	31
1,220	1,230	143	131	120	109	98	86	75	64	53	41	32
1,230	1,240	144	133	122	110	99	88	77	65	54	43	33
1,240	1,250	146	134	123	112	101	89	78	67	56	44	34
1,250	1,260	147	136	125	113	102	91	80	68	57	46	35
1,260	1,270	149	137	126	115	104	92	81	70	59	47	36
1,270	1,280	150	139	128	116	105	94	83	71	60	49	38
1,280	1,290	152	140	129	118	107	95	84	73	62	50	39
1,290	1,300	153	142	131	119	108	97	86	74	63	52	41
1,300	1,310	155	143	132	121	110	98	87	76	65	53	42
1,310	1,320	156	145	134	122	111	100	89	77	66	55	44
1,320	1,330	158	146	135	124	113	101	90	79	68	56	45
1,330	1,340	159	148	137	125	114	103	92	80	69	58	47
1,340	1,350	161	149	138	127	116	104	93	82	71	59	48
1,350	1,360	162	151	140	128	117	106	95	83	72	61	50
1,360	1,370	164	152	141	130	119	107	96	85	74	62	51
1,370	1,380	165	154	143	131	120	109	98	86	75	64	53
1,380	1,390	167	155	144	133	122	110	99	88	77	65	54
1,390	1,400	168	157	146	134	123	112	101	89	78	67	56

$1,400 and over		Use Table 1(b) for a MARRIED person on page 44. Also see the instructions on page 42.

SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
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
At least	But less than	The amount of income tax to be withheld is—
$ 0	$105	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
105	110	2	0	0	0	0	0	0	0	0	0	0
110	115	3	0	0	0	0	0	0	0	0	0	0
115	120	3	0	0	0	0	0	0	0	0	0	0
120	125	4	0	0	0	0	0	0	0	0	0	0
125	130	4	0	0	0	0	0	0	0	0	0	0
130	135	5	0	0	0	0	0	0	0	0	0	0
135	140	5	0	0	0	0	0	0	0	0	0	0
140	145	6	0	0	0	0	0	0	0	0	0	0
145	150	6	0	0	0	0	0	0	0	0	0	0
150	155	7	0	0	0	0	0	0	0	0	0	0
155	160	7	0	0	0	0	0	0	0	0	0	0
160	165	8	0	0	0	0	0	0	0	0	0	0
165	170	8	0	0	0	0	0	0	0	0	0	0
170	175	9	0	0	0	0	0	0	0	0	0	0
175	180	9	0	0	0	0	0	0	0	0	0	0
180	185	10	0	0	0	0	0	0	0	0	0	0
185	190	10	0	0	0	0	0	0	0	0	0	0
190	195	11	0	0	0	0	0	0	0	0	0	0
195	200	11	0	0	0	0	0	0	0	0	0	0
200	205	12	0	0	0	0	0	0	0	0	0	0
205	210	12	0	0	0	0	0	0	0	0	0	0
210	215	13	0	0	0	0	0	0	0	0	0	0
215	220	13	0	0	0	0	0	0	0	0	0	0
220	225	14	0	0	0	0	0	0	0	0	0	0
225	230	14	0	0	0	0	0	0	0	0	0	0
230	235	15	0	0	0	0	0	0	0	0	0	0
235	240	15	0	0	0	0	0	0	0	0	0	0
240	245	16	1	0	0	0	0	0	0	0	0	0
245	250	16	1	0	0	0	0	0	0	0	0	0
250	260	17	2	0	0	0	0	0	0	0	0	0
260	270	18	3	0	0	0	0	0	0	0	0	0
270	280	19	4	0	0	0	0	0	0	0	0	0
280	290	20	5	0	0	0	0	0	0	0	0	0
290	300	21	6	0	0	0	0	0	0	0	0	0
300	310	22	7	0	0	0	0	0	0	0	0	0
310	320	23	8	0	0	0	0	0	0	0	0	0
320	330	24	9	0	0	0	0	0	0	0	0	0
330	340	25	10	0	0	0	0	0	0	0	0	0
340	350	26	11	0	0	0	0	0	0	0	0	0
350	360	27	12	0	0	0	0	0	0	0	0	0
360	370	28	13	0	0	0	0	0	0	0	0	0
370	380	29	14	0	0	0	0	0	0	0	0	0
380	390	30	15	0	0	0	0	0	0	0	0	0
390	400	31	16	1	0	0	0	0	0	0	0	0
400	410	32	17	2	0	0	0	0	0	0	0	0
410	420	33	18	3	0	0	0	0	0	0	0	0
420	430	34	19	4	0	0	0	0	0	0	0	0
430	440	35	20	5	0	0	0	0	0	0	0	0
440	450	37	21	6	0	0	0	0	0	0	0	0
450	460	38	22	7	0	0	0	0	0	0	0	0
460	470	40	23	8	0	0	0	0	0	0	0	0
470	480	41	24	9	0	0	0	0	0	0	0	0
480	490	43	25	10	0	0	0	0	0	0	0	0
490	500	44	26	11	0	0	0	0	0	0	0	0
500	520	47	28	13	0	0	0	0	0	0	0	0
520	540	50	30	15	0	0	0	0	0	0	0	0
540	560	53	32	17	2	0	0	0	0	0	0	0
560	580	56	34	19	4	0	0	0	0	0	0	0
580	600	59	36	21	6	0	0	0	0	0	0	0
600	620	62	39	23	8	0	0	0	0	0	0	0
620	640	65	42	25	10	0	0	0	0	0	0	0
640	660	68	45	27	12	0	0	0	0	0	0	0
660	680	71	48	29	14	0	0	0	0	0	0	0
680	700	74	51	31	16	1	0	0	0	0	0	0
700	720	77	54	33	18	3	0	0	0	0	0	0
720	740	80	57	35	20	5	0	0	0	0	0	0
740	760	83	60	38	22	7	0	0	0	0	0	0
760	780	86	63	41	24	9	0	0	0	0	0	0
780	800	89	66	44	26	11	0	0	0	0	0	0
$800	$820	$92	$69	$47	$28	$13	$0	$0	$0	$0	$0	$0
820	840	95	72	50	30	15	0	0	0	0	0	0
840	860	98	75	53	32	17	2	0	0	0	0	0
860	880	101	78	56	34	19	4	0	0	0	0	0
880	900	104	81	59	36	21	6	0	0	0	0	0
900	920	107	84	62	39	23	8	0	0	0	0	0
920	940	110	87	65	42	25	10	0	0	0	0	0
940	960	113	90	68	45	27	12	0	0	0	0	0
960	980	116	93	71	48	29	14	0	0	0	0	0
980	1,000	119	96	74	51	31	16	1	0	0	0	0
1,000	1,020	122	99	77	54	33	18	3	0	0	0	0
1,020	1,040	125	102	80	57	35	20	5	0	0	0	0
1,040	1,060	128	105	83	60	38	22	7	0	0	0	0
1,060	1,080	131	108	86	63	41	24	9	0	0	0	0
1,080	1,100	134	111	89	66	44	26	11	0	0	0	0
1,100	1,120	137	114	92	69	47	28	13	0	0	0	0
1,120	1,140	140	117	95	72	50	30	15	0	0	0	0
1,140	1,160	143	120	98	75	53	32	17	2	0	0	0
1,160	1,180	146	123	101	78	56	34	19	4	0	0	0
1,180	1,200	149	126	104	81	59	36	21	6	0	0	0
1,200	1,220	152	129	107	84	62	39	23	8	0	0	0
1,220	1,240	155	132	110	87	65	42	25	10	0	0	0
1,240	1,260	158	135	113	90	68	45	27	12	0	0	0
1,260	1,280	161	138	116	93	71	48	29	14	0	0	0
1,280	1,300	164	141	119	96	74	51	31	16	1	0	0
1,300	1,320	167	144	122	99	77	54	33	18	3	0	0
1,320	1,340	170	147	125	102	80	57	35	20	5	0	0
1,340	1,360	173	150	128	105	83	60	38	22	7	0	0
1,360	1,380	176	153	131	108	86	63	41	24	9	0	0
1,380	1,400	179	156	134	111	89	66	44	26	11	0	0
1,400	1,420	182	159	137	114	92	69	47	28	13	0	0
1,420	1,440	185	162	140	117	95	72	50	30	15	0	0
1,440	1,460	188	165	143	120	98	75	53	32	17	2	0
1,460	1,480	191	168	146	123	101	78	56	34	19	4	0
1,480	1,500	195	171	149	126	104	81	59	36	21	6	0
1,500	1,520	200	174	152	129	107	84	62	39	23	8	0
1,520	1,540	205	177	155	132	110	87	65	42	25	10	0
1,540	1,560	210	180	158	135	113	90	68	45	27	12	0
1,560	1,580	215	183	161	138	116	93	71	48	29	14	0
1,580	1,600	220	186	164	141	119	96	74	51	31	16	1
1,600	1,620	225	189	167	144	122	99	77	54	33	18	3
1,620	1,640	230	192	170	147	125	102	80	57	35	20	5
1,640	1,660	235	197	173	150	128	105	83	60	38	22	7
1,660	1,680	240	202	176	153	131	108	86	63	41	24	9
1,680	1,700	245	207	179	156	134	111	89	66	44	26	11
1,700	1,720	250	212	182	159	137	114	92	69	47	28	13
1,720	1,740	255	217	185	162	140	117	95	72	50	30	15
1,740	1,760	260	222	188	165	143	120	98	75	53	32	17
1,760	1,780	265	227	191	168	146	123	101	78	56	34	19
1,780	1,800	270	232	195	171	149	126	104	81	59	36	21
1,800	1,820	275	237	200	174	152	129	107	84	62	39	23
1,820	1,840	280	242	205	177	155	132	110	87	65	42	25
1,840	1,860	285	247	210	180	158	135	113	90	68	45	27
1,860	1,880	290	252	215	183	161	138	116	93	71	48	29
1,880	1,900	295	257	220	186	164	141	119	96	74	51	31
1,900	1,920	300	262	225	189	167	144	122	99	77	54	33
1,920	1,940	305	267	230	192	170	147	125	102	80	57	35
1,940	1,960	310	272	235	197	173	150	128	105	83	60	38
1,960	1,980	315	277	240	202	176	153	131	108	86	63	41
1,980	2,000	320	282	245	207	179	156	134	111	89	66	44
2,000	2,020	325	287	250	212	182	159	137	114	92	69	47
2,020	2,040	330	292	255	217	185	162	140	117	95	72	50
2,040	2,060	335	297	260	222	188	165	143	120	98	75	53
2,060	2,080	340	302	265	227	191	168	146	123	101	78	56
2,080	2,100	345	307	270	232	195	171	149	126	104	81	59

$2,100 and over		Use Table 2(a) for a SINGLE person on page 44. Also see the instructions on page 42.

MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
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
At least	But less than	The amount of income tax to be withheld is—
$ 0	$320	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
320	330	1	0	0	0	0	0	0	0	0	0	0
330	340	2	0	0	0	0	0	0	0	0	0	0
340	350	3	0	0	0	0	0	0	0	0	0	0
350	360	4	0	0	0	0	0	0	0	0	0	0
360	370	5	0	0	0	0	0	0	0	0	0	0
370	380	6	0	0	0	0	0	0	0	0	0	0
380	390	7	0	0	0	0	0	0	0	0	0	0
390	400	8	0	0	0	0	0	0	0	0	0	0
400	410	9	0	0	0	0	0	0	0	0	0	0
410	420	10	0	0	0	0	0	0	0	0	0	0
420	430	11	0	0	0	0	0	0	0	0	0	0
430	440	12	0	0	0	0	0	0	0	0	0	0
440	450	13	0	0	0	0	0	0	0	0	0	0
450	460	14	0	0	0	0	0	0	0	0	0	0
460	470	15	0	0	0	0	0	0	0	0	0	0
470	480	16	1	0	0	0	0	0	0	0	0	0
480	490	17	2	0	0	0	0	0	0	0	0	0
490	500	18	3	0	0	0	0	0	0	0	0	0
500	520	19	4	0	0	0	0	0	0	0	0	0
520	540	21	6	0	0	0	0	0	0	0	0	0
540	560	23	8	0	0	0	0	0	0	0	0	0
560	580	25	10	0	0	0	0	0	0	0	0	0
580	600	27	12	0	0	0	0	0	0	0	0	0
600	620	29	14	0	0	0	0	0	0	0	0	0
620	640	31	16	1	0	0	0	0	0	0	0	0
640	660	33	18	3	0	0	0	0	0	0	0	0
660	680	35	20	5	0	0	0	0	0	0	0	0
680	700	37	22	7	0	0	0	0	0	0	0	0
700	720	39	24	9	0	0	0	0	0	0	0	0
720	740	41	26	11	0	0	0	0	0	0	0	0
740	760	43	28	13	0	0	0	0	0	0	0	0
760	780	45	30	15	0	0	0	0	0	0	0	0
780	800	47	32	17	2	0	0	0	0	0	0	0
800	820	49	34	19	4	0	0	0	0	0	0	0
820	840	51	36	21	6	0	0	0	0	0	0	0
840	860	53	38	23	8	0	0	0	0	0	0	0
860	880	55	40	25	10	0	0	0	0	0	0	0
880	900	57	42	27	12	0	0	0	0	0	0	0
900	920	59	44	29	14	0	0	0	0	0	0	0
920	940	61	46	31	16	1	0	0	0	0	0	0
940	960	63	48	33	18	3	0	0	0	0	0	0
960	980	65	50	35	20	5	0	0	0	0	0	0
980	1,000	67	52	37	22	7	0	0	0	0	0	0
1,000	1,020	69	54	39	24	9	0	0	0	0	0	0
1,020	1,040	72	56	41	26	11	0	0	0	0	0	0
1,040	1,060	75	58	43	28	13	0	0	0	0	0	0
1,060	1,080	78	60	45	30	15	0	0	0	0	0	0
1,080	1,100	81	62	47	32	17	2	0	0	0	0	0
1,100	1,120	84	64	49	34	19	4	0	0	0	0	0
1,120	1,140	87	66	51	36	21	6	0	0	0	0	0
1,140	1,160	90	68	53	38	23	8	0	0	0	0	0
1,160	1,180	93	71	55	40	25	10	0	0	0	0	0
1,180	1,200	96	74	57	42	27	12	0	0	0	0	0
1,200	1,220	99	77	59	44	29	14	0	0	0	0	0
1,220	1,240	102	80	61	46	31	16	1	0	0	0	0
1,240	1,260	105	83	63	48	33	18	3	0	0	0	0
1,260	1,280	108	86	65	50	35	20	5	0	0	0	0
1,280	1,300	111	89	67	52	37	22	7	0	0	0	0
1,300	1,320	114	92	69	54	39	24	9	0	0	0	0
1,320	1,340	117	95	72	56	41	26	11	0	0	0	0
1,340	1,360	120	98	75	58	43	28	13	0	0	0	0
1,360	1,380	123	101	78	60	45	30	15	0	0	0	0
1,380	1,400	126	104	81	62	47	32	17	2	0	0	0
1,400	1,420	129	107	84	64	49	34	19	4	0	0	0
1,420	1,440	132	110	87	66	51	36	21	6	0	0	0
1,440	1,460	135	113	90	68	53	38	23	8	0	0	0
1,460	1,480	138	116	93	71	55	40	25	10	0	0	0
1,480	1,500	141	119	96	74	57	42	27	12	0	0	0
$1,500	$1,520	$144	$122	$99	$77	$59	$44	$29	$14	$0	$0	$0
1,520	1,540	147	125	102	80	61	46	31	16	1	0	0
1,540	1,560	150	128	105	83	63	48	33	18	3	0	0
1,560	1,580	153	131	108	86	65	50	35	20	5	0	0
1,580	1,600	156	134	111	89	67	52	37	22	7	0	0
1,600	1,620	159	137	114	92	69	54	39	24	9	0	0
1,620	1,640	162	140	117	95	72	56	41	26	11	0	0
1,640	1,660	165	143	120	98	75	58	43	28	13	0	0
1,660	1,680	168	146	123	101	78	60	45	30	15	0	0
1,680	1,700	171	149	126	104	81	62	47	32	17	2	0
1,700	1,720	174	152	129	107	84	64	49	34	19	4	0
1,720	1,740	177	155	132	110	87	66	51	36	21	6	0
1,740	1,760	180	158	135	113	90	68	53	38	23	8	0
1,760	1,780	183	161	138	116	93	71	55	40	25	10	0
1,780	1,800	186	164	141	119	96	74	57	42	27	12	0
1,800	1,820	189	167	144	122	99	77	59	44	29	14	0
1,820	1,840	192	170	147	125	102	80	61	46	31	16	1
1,840	1,860	195	173	150	128	105	83	63	48	33	18	3
1,860	1,880	198	176	153	131	108	86	65	50	35	20	5
1,880	1,900	201	179	156	134	111	89	67	52	37	22	7
1,900	1,920	204	182	159	137	114	92	69	54	39	24	9
1,920	1,940	207	185	162	140	117	95	72	56	41	26	11
1,940	1,960	210	188	165	143	120	98	75	58	43	28	13
1,960	1,980	213	191	168	146	123	101	78	60	45	30	15
1,980	2,000	216	194	171	149	126	104	81	62	47	32	17
2,000	2,020	219	197	174	152	129	107	84	64	49	34	19
2,020	2,040	222	200	177	155	132	110	87	66	51	36	21
2,040	2,060	225	203	180	158	135	113	90	68	53	38	23
2,060	2,080	228	206	183	161	138	116	93	71	55	40	25
2,080	2,100	231	209	186	164	141	119	96	74	57	42	27
2,100	2,120	234	212	189	167	144	122	99	77	59	44	29
2,120	2,140	237	215	192	170	147	125	102	80	61	46	31
2,140	2,160	240	218	195	173	150	128	105	83	63	48	33
2,160	2,180	243	221	198	176	153	131	108	86	65	50	35
2,180	2,200	246	224	201	179	156	134	111	89	67	52	37
2,200	2,220	249	227	204	182	159	137	114	92	69	54	39
2,220	2,240	252	230	207	185	162	140	117	95	72	56	41
2,240	2,260	255	233	210	188	165	143	120	98	75	58	43
2,260	2,280	258	236	213	191	168	146	123	101	78	60	45
2,280	2,300	261	239	216	194	171	149	126	104	81	62	47
2,300	2,320	264	242	219	197	174	152	129	107	84	64	49
2,320	2,340	267	245	222	200	177	155	132	110	87	66	51
2,340	2,360	270	248	225	203	180	158	135	113	90	68	53
2,360	2,380	273	251	228	206	183	161	138	116	93	71	55
2,380	2,400	276	254	231	209	186	164	141	119	96	74	57
2,400	2,420	279	257	234	212	189	167	144	122	99	77	59
2,420	2,440	282	260	237	215	192	170	147	125	102	80	61
2,440	2,460	285	263	240	218	195	173	150	128	105	83	63
2,460	2,480	288	266	243	221	198	176	153	131	108	86	65
2,480	2,500	291	269	246	224	201	179	156	134	111	89	67
2,500	2,520	294	272	249	227	204	182	159	137	114	92	69
2,520	2,540	297	275	252	230	207	185	162	140	117	95	72
2,540	2,560	300	278	255	233	210	188	165	143	120	98	75
2,560	2,580	303	281	258	236	213	191	168	146	123	101	78
2,580	2,600	306	284	261	239	216	194	171	149	126	104	81
2,600	2,620	309	287	264	242	219	197	174