skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Forms
Publications

Comments
About Tax Map

IRS.gov Website
Publication 15
taxmap/pubs/p15-015.htm#en_us_publink1000254685

17. How To Use the Income Tax Withholding Tables(p43)

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/p15-015.htm#en_us_publink1000254686

Wage Bracket Method(p43)

rule
Under the wage bracket method, find the proper table (on pages 47–66) 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 45–46).
taxmap/pubs/p15-015.htm#en_us_publink1000254782

Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances.(p43)

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 next.
taxmap/pubs/p15-015.htm#en_us_publink1000254783

Percentage Method(p43)

rule
If you do not want to use the wage bracket tables on pages 47–66 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 45–46.

Table 5. Percentage Method—2015 Amount for One Withholding Allowance

Payroll PeriodOne Withholding Allowance
Weekly$  76.90
Biweekly153.80
Semimonthly166.70
Monthly333.30
Quarterly1,000.00
Semiannually2,000.00
Annually4,000.00
Daily or miscellaneous (each day of the payroll period)15.40
taxmap/pubs/p15-015.htm#en_us_publink1000254785
Example.(p43)
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$76.90 
3.Allowances claimed on Form W-4     2 
4.Multiply line 2 by line 3 $153.80
5Amount subject to withholding (subtract line 4 from line 1) 
$646.20
6.Tax to be withheld on $646.20 from Table 1—single person, page 45 
$81.43
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/p15-015.htm#en_us_publink1000254787

Annual income tax withholding.(p43)

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/p15-015.htm#en_us_publink1000254788

Example.(p44)

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 $16,000 (the value of four withholding allowances for 2015) for a balance of $36,000. Using the table for the annual payroll period on page 46, $3,187.50 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $61.30.
taxmap/pubs/p15-015.htm#en_us_publink100017482

Alternative Methods of Income Tax Withholding(p44)

rule
Rather than the Wage Bracket Method or Percentage Method described in this section, 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 2015)
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 $44$0 Not over $165$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$44—$222 $0.00 plus 10%—$44$165—$520 $0.00 plus 10%—$165
$222—$764 $17.80 plus 15%—$222$520—$1,606 $35.50 plus 15%—$520
$764—$1,789 $99.10 plus 25%—$764$1,606—$3,073 $198.40 plus 25%—$1,606
$1,789—$3,685 $355.35 plus 28%—$1,789$3,073—$4,597 $565.15 plus 28%—$3,073
$3,685—$7,958 $886.23 plus 33%—$3,685$4,597—$8,079 $991.87 plus 33%—$4,597
$7,958—$7,990 $2,296.32 plus 35%—$7,958$8,079—$9,105 $2,140.93 plus 35%—$8,079
$7,990 $2,307.52 plus 39.6%—$7,990$9,105 $2,500.03 plus 39.6%—$9,105
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 $88$0 Not over $331$0 
Over—But not over— of excess over— Over—But not over— of excess over—
$88—$443 $0.00 plus 10%—$88$331—$1,040 $0.00 plus 10%—$331
$443—$1,529 $35.50 plus 15%—$443$1,040—$3,212 $70.90 plus 15%—$1,040
$1,529—$3,579 $198.40 plus 25%—$1,529$3,212—$6,146 $396.70 plus 25%—$3,212
$3,579—$7,369 $710.90 plus 28%—$3,579$6,146 —$9,194 $1,130.20 plus 28%—$6,146
$7,369—$15,915 $1,772.10 plus 33%—$7,369$9,194—$16,158 $1,983.64 plus 33%—$9,194
$15,915—$15,981 $4,592.28 plus 35%—$15,915$16,158—$18,210 $4,281.76 plus 35%—$16,158
$15,981 $4,615.38 plus 39.6%—$15,981$18,210 $4,999.96 plus 39.6%—$18,210
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 $96$0 Not over $358$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$96—$480 $0.00 plus 10%—$96$358—$1,127 $0.00 plus 10%—$358
$480—$1,656 $38.40 plus 15%—$480$1,127—$3,479 $76.90 plus 15%—$1,127
$1,656—$3,877 $214.80 plus 25%—$1,656$3,479—$6,658 $429.70 plus 25%—$3,479
$3,877—$7,983 $770.05 plus 28%—$3,877$6,658 —$9,960 $1,224.45 plus 28%—$6,658
$7,983—$17,242 $1,919.73 plus 33%—$7,983$9,960—$17,504 $2,149.01 plus 33%—$9,960
$17,242—$17,313 $4,975.20 plus 35%—$17,242$17,504—$19,727 $4,638.53 plus 35%—$17,504
$17,313 $5,000.05 plus 39.6%—$17,313$19,727 $5,416.58 plus 39.6%—$19,727
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 $192$0 Not over $717$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$192—$960 $0.00 plus 10%—$192$717—$2,254 $0.00 plus 10%—$717
$960—$3,313 $76.80 plus 15%—$960$2,254—$6,958 $153.70 plus 15%—$2,254
$3,313—$7,754 $429.75 plus 25%—$3,313$6,958—$13,317 $859.30 plus 25%—$6,958
$7,754—$15,967 $1,540.00 plus 28%—$7,754$13,317 —$19,921 $2,449.05 plus 28%—$13,317
$15,967—$34,483 $3,839.64 plus 33%—$15,967$19,921—$35,008 $4,298.17 plus 33%—$19,921
$34,483—$34,625 $9,949.92 plus 35%—$34,483$35,008—$39,454 $9,276.88 plus 35%—$35,008
$34,625 $9,999.62 plus 39.6%—$34,625$39,454 $10,832.98 plus 39.6%—$39,454

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2015)
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 $575$0 Not over $2,150$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$575—$2,881 $0.00 plus 10%—$575$2,150—$6,763 $0.00 plus 10%—$2,150
$2,881—$9,938 $230.60 plus 15%—$2,881$6,763—$20,875 $461.30 plus 15%—$6,763
$9,938—$23,263 $1,289.15 plus 25%—$9,938$20,875 —$39,950 $2,578.10 plus 25%—$20,875
$23,263—$47,900 $4,620.40 plus 28%—$23,263$39,950—$59,763 $7,346.85 plus 28%—$39,950
$47,900—$103,450 $11,518.76 plus 33%—$47,900$59,763—$105,025 $12,894.49 plus 33%—$59,763
$103,450—$103,875 $29,850.26 plus 35%—$103,450$105,025—$118,363 $27,830.95 plus 35%—$105,025
$103,875 $29,999.01 plus 39.6%—$103,875$118,363 $32,499.25 plus 39.6%—$118,363
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 $1,150$0 Not over $4,300$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$1,150—$5,763 $0.00 plus 10%—$1,150$4,300—$13,525 $0.00 plus 10%—$4,300
$5,763—$19,875 $461.30 plus 15%—$5,763$13,525—$41,750 $922.50 plus 15%—$13,525
$19,875—$46,525 $2,578.10 plus 25%—$19,875$41,750—$79,900 $5,156.25 plus 25%—$41,750
$46,525—$95,800 $9,240.60 plus 28%—$46,525$79,900 —$119,525 $14,693.75 plus 28%—$79,900
$95,800—$206,900 $23,037.60 plus 33%—$95,800$119,525 —$210,050 $25,788.75 plus 33%—$119,525
$206,900—$207,750 $59,700.60 plus 35%—$206,900$210,050 —$236,725 $55,662.00 plus 35%—$210,050
$207,750 $59,998.10 plus 39.6%—$207,750$236,725 $64,998.25 plus 39.6%—$236,725
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 $2,300$0 Not over $8,600$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$2,300—$11,525 $0.00 plus 10%—$2,300$8,600—$27,050 $0.00 plus 10%—$8,600
$11,525—$39,750 $922.50 plus 15%—$11,525$27,050—$83,500 $1,845.00 plus 15%—$27,050
$39,750—$93,050 $5,156.25 plus 25%—$39,750$83,500—$159,800 $10,312.50 plus 25%—$83,500
$93,050—$191,600 $18,481.25 plus 28%—$93,050$159,800 —$239,050 $29,387.50 plus 28%—$159,800
$191,600—$413,800 $46,075.25 plus 33%—$191,600$239,050—$420,100 $51,577.50 plus 33%—$239,050
$413,800—$415,500 $119,401.25 plus 35%—$413,800$420,100—$473,450 $111,324.00 plus 35%—$420,100
$415,500 $119,996.25 plus 39.6%—$415,500$473,450 $129,996.50 plus 39.6%—$473,450
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 $8.80$0 Not over $33.10$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$8.80—$44.30 $0.00 plus 10%—$8.80$33.10—$104.00 $0.00 plus 10%—$33.10
$44.30—$152.90 $3.55 plus 15%—$44.30$104.00—$321.20 $7.09 plus 15%—$104.00
$152.90—$357.90 $19.84 plus 25%—$152.90$321.20—$614.60 $39.67 plus 25%—$321.20
$357.90—$736.90 $71.09 plus 28%—$357.90$614.60 —$919.40 $113.02 plus 28%—$614.60
$736.90—$1,591.50 $177.21 plus 33%—$736.90$919.40—$1,615.80 $198.36 plus 33%—$919.40
$1,591.50—$1,598.10 $459.23 plus 35%—$1,591.50$1,615.80—$1,821.00 $428.17 plus 35%—$1,615.80
$1,598.10 $461.54 plus 39.6%—$1,598.10$1,821.00 $499.99 plus 39.6%—$1,821.00
Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2015)
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
200210168100000000
210220179200000000
2202301810300000000
2302402011400000000
2402502112500000000
2502602313600000000
2602702414700000000
2702802615800000000
2802902716910000000
29030029171020000000
30031030191130000000
31032032201240000000
32033033221350000000
33034035231460000000
34035036251570000000
35036038261680000000
36037039281791000000
370380412918102000000
380390423119113000000
390400443221124000000
400410453422135000000
410420473524146000000
420430483725157000000
430440503827168100000
440450514028179200000
4504605341301810300000
4604705443312011400000
4704805644332112500000
4804905746342313600000
4905005947362414700000
5005106049372615800000
5105206250392716910000
52053063524029171020000
53054065534230191130000
54055066554332201240000
55056068564533221350000
56057069584635231460000
57058071594836251570000
58059072614938261680000
59060074625139281791000
$600$610$75$64$52$41$29$18$10$2$0$0$0
610620776554423119113000
620630786755443221124000
630640806857453422135000
640650817058473524146000
650660837160483725157000
660670847361503827168100
670680867463514028179200
6806908776645341301810300
6907008977665443312011400
7007109079675644332112500
7107209280695746342313600
7207309382705947362414700
7307409583726049372615800
7407509685736250392716910
75076098867563524029171020
76077099887665534230181130
770780102897866554332201240
780790104917968564533211350
790800107928169584635231460
800810109948271594836241570
810820112958472614938261680
820830114978574625139271791
8308401179887756452412918102
84085011910088776554423019113
85086012210390786755443220124
86087012410591806857453322135
87088012710893817058473523146
88089012911094837160483625157
89090013211396847361503826168
90091013411597867463513928179
910920137118998776645341291810
9209301391201018977665442311911
9309401421231039079675644322112
9409501441251069280695745342213
9509601471281089382705947352414
9609701491301119583726048372515
9709801521331139685736250382716
9809901541351169886756351402817
9901,0001571381189988766553413018
1,0001,01015914012110289786654433120
1,0101,02016214312310491796856443321
1,0201,03016414512610792816957463423
1,0301,04016714812810994827159473624
1,0401,05016915013111295847260493726
1,0501,06017215313311497857462503927
1,0601,07017415513611798877563524029
1,0701,080177158138119100887765534230
1,0801,090179160141122102907866554332
1,0901,100182163143124105918068564533
1,1001,110184165146127107938169584635
1,1101,120187168148129110948371594836
1,1201,130189170151132112968472614938
1,1301,140192173153134115978674625139
1,1401,150194175156137117998775645241
1,1501,1601971781581391201018977655442
1,1601,1701991801611421221039078675544
1,1701,1802021831631441251069280685745
1,1801,1902041851661471271089381705847
1,1901,2002071881681491301119583716048
1,2001,2102091901711521321139684736150
1,2101,2202121931731541351169886746351
1,2201,2302141951761571371189987766453
1,2301,24021719817815914012110189776654
1,2401,25021920018116214212310490796756
 
 $1,250 and overUse Table 1(a) for a SINGLE person on page 45. Also see the instructions on page 43.
 
Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2015)
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$170$0$0$0$0$0$0$0$0$0$0$0
17017510000000000
17518010000000000
18018520000000000
18519020000000000
19019530000000000
19520030000000000
20021040000000000
21022050000000000
22023060000000000
23024070000000000
24025080000000000
25026091000000000
260270102000000000
270280113000000000
280290124000000000
290300135000000000
300310146000000000
310320157000000000
320330168100000000
330340179200000000
3403501810300000000
3503601911400000000
3603702012500000000
3703802113600000000
3803902214700000000
3904002315800000000
4004102416910000000
41042025171020000000
42043026181130000000
43044027191240000000
44045028201350000000
45046029211460000000
46047030221570000000
47048031231680000000
48049032241791000000
490500332518102000000
500510342619113000000
510520352720124000000
520530362821135000000
530540382922146000000
540550393023157000000
550560413124168100000
560570423225179200000
5705804433261810300000
5805904534271911400000
5906004735282012500000
6006104837292113600000
6106205038302214700000
6206305140312315800000
6306405341322416910000
64065054433325171020000
65066056443426181130000
66067057463527191240000
67068059473628201350000
68069060493729211460000
69070062503930221570000
70071063524031231680000
71072065534232241791000
720730665543332518102000
730740685645342619113000
740750695846352720124000
750760715948362821135000
760770726149382922146000
770780746251393023157000
780790756452413124168000
790800776554423225179100
$800$810$78$67$55$44$33$26$18$10$2$0$0
8108208068574534271911300
8208308170584735282012400
8308408371604837292113500
8408508473615038302214600
8508608674635140312315700
8608708776645341322416810
8708808977665443332517920
88089090796756443426181030
89090092806957463527191140
90091093827059473628201250
91092095837260493729211360
92093096857362503930221470
93094098867563524031231580
94095099887665534232241691
9509601018978665543332517102
9609701029179685645342618113
9709801049281695846352719124
9809901059482715948362820135
9901,0001079584726149372921146
1,0001,0101089785746251393022157
1,0101,0201109887756452403123168
1,0201,03011110088776554423224179
1,0301,040113101907867554333251810
1,0401,050114103918068574534261911
1,0501,060116104938170584635272012
1,0601,070117106948371604836282113
1,0701,080119107968473614938292214
1,0801,090120109978674635139302315
1,0901,100122110998776645241312416
1,1001,1101231121008977665442322517
1,1101,1201251131029079675544332618
1,1201,1301261151039280695745342719
1,1301,1401281161059382705847352820
1,1401,1501291181069583726048372921
1,1501,1601311191089685736150383022
1,1601,1701321211099886756351403123
1,1701,1801341221119988766453413224
1,1801,19013512411210189786654433325
1,1901,20013712511410291796756443426
1,2001,21013812711510492816957463527
1,2101,22014012811710594827059473628
1,2201,23014113011810795847260493729
1,2301,24014313112010897857362503930
1,2401,25014413312111098877563524031
1,2501,260146134123111100887665534232
1,2601,270147136124113101907866554333
1,2701,280149137126114103917968564534
1,2801,290150139127116104938169584635
1,2901,300152140129117106948271594836
1,3001,310153142130119107968472614938
1,3101,320155143132120109978574625139
1,3201,330156145133122110998775645241
1,3301,3401581461351231121008877655442
1,3401,3501591481361251131029078675544
1,3501,3601611491381261151039180685745
1,3601,3701621511391281161059381705847
1,3701,3801641521411291181069483716048
1,3801,3901651541421311191089684736150
1,3901,4001671551441321211099786746351
1,4001,4101681571451341221119987766453
1,4101,42017015814713512411210089776654
1,4201,43017116014813712511410290796756
1,4301,44017316115013812711510392806957
1,4401,45017416315114012811710593827059
1,4501,46017616415314113011810695837260
1,4601,47017716615414313112010896857362
1,4701,48017916715614413312110998867563
1,4801,49018016915714613412311199887665
 
 $1,490 and overUse Table 1(b) for a MARRIED person on page 45. Also see the instructions on page 43.
 
Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2015)
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
11011520000000000
11512030000000000
12012530000000000
12513040000000000
13013540000000000
13514050000000000
14014550000000000
14515060000000000
15015560000000000
15516070000000000
16016570000000000
16517080000000000
17017580000000000
17518090000000000
18018590000000000
185190100000000000
190195100000000000
195200110000000000
200205110000000000
205210120000000000
210215120000000000
215220130000000000
220225130000000000
225230140000000000
230235140000000000
235240150000000000
240245150000000000
245250161000000000
250260171000000000
260270182000000000
270280193000000000
280290204000000000
290300215000000000
300310226000000000
310320237000000000
320330248000000000
330340259000000000
3403502610000000000
3503602711000000000
3603702812000000000
3703802913000000000
3803903014000000000
3904003115000000000
4004103216100000000
4104203317200000000
4204303418300000000
4304403519400000000
4404503620500000000
4504603721600000000
4604703922700000000
4704804023800000000
4804904224900000000
49050043251000000000
50052045271100000000
52054048291300000000
54056051311500000000
56058054331720000000
58060057351940000000
60062060372160000000
62064063402380000000
640660664325100000000
660680694627120000000
680700724929140000000
700720755231161000000
720740785533183000000
740760815835205000000
760780846138227000000
780800876441249000000
$800$820$90$67$44$26$11$0$0$0$0$0$0
8208409370472813000000
8408609673503015000000
8608809976533217100000
88090010279563419300000
90092010582593621500000
92094010885623923700000
94096011188654225900000
960980114916845271100000
9801,000117947148291300000
1,0001,020120977451311500000
1,0201,0401231007754331720000
1,0401,0601261038057351940000
1,0601,0801291068360372160000
1,0801,1001321098663402380000
1,1001,12013511289664325100000
1,1201,14013811592694627120000
1,1401,16014111895724929140000
1,1601,18014412198755231160000
1,1801,200147124101785533182000
1,2001,220150127104815835204000
1,2201,240153130107846138226000
1,2401,260156133110876441248000
1,2601,2801591361139067442610000
1,2801,3001621391169370472812000
1,3001,3201651421199673503014000
1,3201,3401681451229976533216100
1,3401,36017114812510279563418300
1,3601,38017415112810582593620500
1,3801,40017715413110885623922700
1,4001,42018015713411188654224900
1,4201,440183160137114916845261100
1,4401,460186163140117947148281300
1,4601,480189166143120977451301500
1,4801,5001921691461231007754321720
1,5001,5201951721491261038057341940
1,5201,5401991751521291068360372160
1,5401,5602041781551321098663402380
1,5601,58020918115813511289664325100
1,5801,60021418416113811592694627120
1,6001,62021918716414111895724929140
1,6201,64022419016714412198755231160
1,6401,660229193170147124101785533182
1,6601,680234196173150127104815835204
1,6801,700239200176153130107846138226
1,7001,720244205179156133110876441248
1,7201,7402492101821591361139067442610
1,7401,7602542151851621391169370472812
1,7601,7802592201881651421199673503014
1,7801,8002642251911681451229976533216
1,8001,82026923019417114812510279563418
1,8201,84027423519717415112810582593620
1,8401,86027924020217715413110885623922
1,8601,88028424520718015713411188654224
1,8801,90028925021218316013711491684526
1,9001,92029425521718616314011794714828
1,9201,94029926022218916614312097745130
1,9401,960304265227192169146123100775432
1,9601,980309270232195172149126103805734
1,9802,000314275237198175152129106836037
2,0002,020319280242203178155132109866340
2,0202,040324285247208181158135112896643
2,0402,060329290252213184161138115926946
2,0602,080334295257218187164141118957249
2,0802,100339300262223190167144121987552
 
 $2,100 and overUse Table 2(a) for a SINGLE person on page 45. Also see the instructions on page 43.
 
Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2015)
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$340$0$0$0$0$0$0$0$0$0$0$0
34035010000000000
35036020000000000
36037030000000000
37038040000000000
38039050000000000
39040060000000000
40041070000000000
41042080000000000
42043090000000000
430440100000000000
440450110000000000
450460120000000000
460470130000000000
470480140000000000
480490150000000000
490500161000000000
500520183000000000
520540205000000000
540560227000000000
560580249000000000
5806002611000000000
6006202813000000000
6206403015000000000
6406603217100000000
6606803419300000000
6807003621500000000
7007203823700000000
7207404025900000000
74076042271100000000
76078044291300000000
78080046311500000000
80082048331720000000
82084050351940000000
84086052372160000000
86088054392380000000
880900564125100000000
900920584327120000000
920940604529140000000
940960624731160000000
960980644933182000000
9801,000665135204000000
1,0001,020685337226000000
1,0201,0407055392480000