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IRS.gov Website
Publication 15-A
taxmap/pubs/p15a-010.htm#en_us_publink1000255766

Wage Bracket Percentage Method Tables (for Automated Payroll Systems)(p30)

rule
The Wage Bracket Percentage Method Tables show the gross wage brackets that apply to each withholding percentage rate for employees with up to nine withholding allowances. These tables also show the computation factors for each number of withholding allowances and the applicable wage bracket. The computation factors are used to figure the amount of withholding tax by a percentage method.
taxmap/pubs/p15a-010.htm#en_us_publink1000255761

Nonresident alien employees.(p30)

rule
Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procedure is discussed in Publication 15 (Circular E). Before you use these tables to figure the federal income tax withholding on the wages of nonresident alien employees, see Publication 15 (Circular E).
taxmap/pubs/p15a-010.htm#en_us_publink1000255762

Kinds of tables.(p30)

rule
Two kinds of Wage Bracket Percentage Method Tables are shown. Each has tables for married and single persons for weekly, biweekly, semimonthly, and monthly payroll periods.
The difference between the two kinds of tables is the reduction factor to be subtracted from wages before multiplying by the applicable percentage withholding rate. In the tables for Computing Income Tax Withholding From Gross Wages on pages 31–38, the reduction factor includes both the amount for withholding allowances claimed and a rate adjustment factor as shown in the Alternative 2—Tables for Percentage Method Withholding Computations on pages 28–29. In the tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount on pages 39–46, the reduction factor does not include an amount for the number of allowances claimed.
taxmap/pubs/p15a-010.htm#en_us_publink1000255763

Which table to use.(p30)

rule
Use the kind of wage bracket table that best suits your payroll system. For example, some payroll systems automatically subtract from wages the allowance amount for each employee before finding the amount of tax to withhold. The tables for Computing Income Tax Withholding From Wages Exceeding Allowance Amount can be used in these systems. The reduction factors in these tables do not include the allowance amount that was automatically subtracted before applying the table factors in the calculation. For other systems that do not separately subtract the allowance amount, use the tables for Computing Income Tax Withholding From Gross Wages.
taxmap/pubs/p15a-010.htm#en_us_publink1000255764

Rounding.(p30)

rule
When employers use the Wage Bracket Percentage Method Tables, the tax for the period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by dropping amounts under 50 cents and increasing amounts from 50 to 99 cents to the next higher dollar. For example, $2.30 becomes $2 and $2.50 becomes $3. This rounding meets the tolerances under section 3402(h)(4).

Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Gross Wages
(For Wages Paid in 2014)

Weekly Payroll Period
 Single PersonsMarried Persons
If the number of allowances is—And gross wages are—from
gross wages1
Multiply result by—And gross wages are—from
gross wages1
Multiply result by—
OverBut
not over
OverBut
not over
 ABCDABCD
 $0.00$218.00subtract$43.0010%$0.00$512.00subtract$163.0010%
 $218.00$753.00subtract$101.3315%$512.00$1,582.00subtract$279.3315%
0$753.00$1,762.00subtract$362.0025%$1,582.00$3,025.00subtract$800.4025%
$1,762.00$3,627.00subtract$512.0028%$3,025.00$4,525.00subtract$1,038.7528%
 $3,627.00$7,834.00subtract$983.9733%$4,525.00$7,953.00subtract$1,566.9733%
 $7,834.00$7,865.00subtract$1,375.4035%$7,953.00$8,963.00subtract$1,931.8935%
 $7,865.00 subtract$2,129.2439.6%$8,963.00 subtract$2,748.6339.6%
 $0.00$293.96subtract$118.9610%$0.00$587.96subtract$238.9610%
 $293.96$828.96subtract$177.2915%$587.96$1,657.96subtract$355.2915%
1$828.96$1,837.96subtract$437.9625%$1,657.96$3,100.96subtract$876.3625%
$1,837.96$3,702.96subtract$587.9628%$3,100.96$4,600.96subtract$1,114.7128%
 $3,702.96$7,909.96subtract$1,059.9333%$4,600.96$8,028.96subtract$1,642.9333%
 $7,909.96$7,940.96subtract$1,451.3635%$8,028.96$9,038.96subtract$2,007.8535%
 $7,940.96 subtract$2,205.2039.6%$9,038.96 subtract$2,824.5939.6%
 $0.00$369.92subtract$194.9210%$0.00$663.92subtract$314.9210%
 $369.92$904.92subtract$253.2515%$663.92$1,733.92subtract$431.2515%
2$904.92$1,913.92subtract$513.9225%$1,733.92$3,176.92subtract$952.3225%
$1,913.92$3,778.92subtract$663.9228%$3,176.92$4,676.92subtract$1,190.6728%
 $3,778.92$7,985.92subtract$1,135.8933%$4,676.92$8,104.92subtract$1,718.8933%
 $7,985.92$8,016.92subtract$1,527.3235%$8,104.92$9,114.92subtract$2,083.8135%
 $8,016.92 subtract$2,281.1639.6%$9,114.92 subtract$2,900.5539.6%
 $0.00$445.88subtract$270.8810%$0.00$739.88subtract$390.8810%
 $445.88$980.88subtract$329.2115%$739.88$1,809.88subtract$507.2115%
3$980.88$1,989.88subtract$589.8825%$1,809.88$3,252.88subtract$1,028.2825%
$1,989.88$3,854.88subtract$739.8828%$3,252.88$4,752.88subtract$1,266.6328%
 $3,854.88$8,061.88subtract$1,211.8533%$4,752.88$8,180.88subtract$1,794.8533%
 $8,061.88$8,092.88subtract$1,603.2835%$8,180.88$9,190.88subtract$2,159.7735%
 $8,092.88 subtract$2,357.1239.6%$9,190.88 subtract$2,976.5139.6%
 $0.00$521.84subtract$346.8410%$0.00$815.84subtract$466.8410%
 $521.84$1,056.84subtract$405.1715%$815.84$1,885.84subtract$583.1715%
4$1,056.84$2,065.84subtract$665.8425%$1,885.84$3,328.84subtract$1,104.2425%
$2,065.84$3,930.84subtract$815.8428%$3,328.84$4,828.84subtract$1,342.5928%
 $3,930.84$8,137.84subtract$1,287.8133%$4,828.84$8,256.84subtract$1,870.8133%
 $8,137.84$8,168.84subtract$1,679.2435%$8,256.84$9,266.84subtract$2,235.7335%
 $8,168.84 subtract$2,433.0839.6%$9,266.84 subtract$3,052.4739.6%
 $0.00$597.80subtract$422.8010%$0.00$891.80subtract$542.8010%
 $597.80$1,132.80subtract$481.1315%$891.80$1,961.80subtract$659.1315%
5$1,132.80$2,141.80subtract$741.8025%$1,961.80$3,404.80subtract$1,180.2025%
$2,141.80$4,006.80subtract$891.8028%$3,404.80$4,904.80subtract$1,418.5528%
 $4,006.80$8,213.80subtract$1,363.7733%$4,904.80$8,332.80subtract$1,946.7733%
 $8,213.80$8,244.80subtract$1,755.2035%$8,332.80$9,342.80subtract$2,311.6935%
 $8,244.80 subtract$2,509.0439.6%$9,342.80 subtract$3,128.4339.6%
 $0.00$673.76subtract$498.7610%$0.00$967.76subtract$618.7610%
 $673.76$1,208.76subtract$557.0915%$967.76$2,037.76subtract$735.0915%
6$1,208.76$2,217.76subtract$817.7625%$2,037.76$3,480.76subtract$1,256.1625%
$2,217.76$4,082.76subtract$967.7628%$3,480.76$4,980.76subtract$1,494.5128%
 $4,082.76$8,289.76subtract$1,439.7333%$4,980.76$8,408.76subtract$2,022.7333%
 $8,289.76$8,320.76subtract$1,831.1635%$8,408.76$9,418.76subtract$2,387.6535%
 $8,320.76 subtract$2,585.0039.6%$9,418.76 subtract$3,204.3939.6%
 $0.00$749.72subtract$574.7210%$0.00$1,043.72subtract$694.7210%
 $749.72$1,284.72subtract$633.0515%$1,043.72$2,113.72subtract$811.0515%
7$1,284.72$2,293.72subtract$893.7225%$2,113.72$3,556.72subtract$1,332.1225%
$2,293.72$4,158.72subtract$1,043.7228%$3,556.72$5,056.72subtract$1,570.4728%
 $4,158.72$8,365.72subtract$1,515.6933%$5,056.72$8,484.72subtract$2,098.6933%
 $8,365.72$8,396.72subtract$1,907.1235%$8,484.72$9,494.72subtract$2,463.6135%
 $8,396.72 subtract$2,660.9639.6%$9,494.72 subtract$3,280.3539.6%
 $0.00$825.68subtract$650.6810%$0.00$1,119.68subtract$770.6810%
 $825.68$1,360.68subtract$709.0115%$1,119.68$2,189.68subtract$887.0115%
8$1,360.68$2,369.68subtract$969.6825%$2,189.68$3,632.68subtract$1,408.0825%
$2,369.68$4,234.68subtract$1,119.6828%$3,632.68$5,132.68subtract$1,646.4328%
 $4,234.68$8,441.68subtract$1,591.6533%$5,132.68$8,560.68subtract$2,174.6533%
 $8,441.68$8,472.68subtract$1,983.0835%$8,560.68$9,570.68subtract$2,539.5735%
 $8,472.68 subtract$2,736.9239.6%$9,570.68 subtract$3,356.3139.6%
 $0.00$901.64subtract$726.6410%$0.00$1,195.64subtract$846.6410%
 $901.64$1,436.64subtract$784.9715%$1,195.64$2,265.64subtract$962.9715%
92$1,436.64$2,445.64subtract$1,045.6425%$2,265.64$3,708.64subtract$1,484.0425%
$2,445.64$4,310.64subtract$1,195.6428%$3,708.64$5,208.64subtract$1,722.3928%
 $4,310.64$8,517.64subtract$1,667.6133%$5,208.64$8,636.64subtract$2,250.6133%
 $8,517.64$8,548.64subtract$2,059.0435%$8,636.64$9,646.64subtract$2,615.5335%
 $8,548.64 subtract$2,812.8839.6%$9,646.64 subtract$3,432.2739.6%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
     
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $76.00 for each additional allowance claimed.
 

Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Gross Wages
(For Wages Paid in 2014)

Bi-Weekly Payroll Period
 Single PersonsMarried Persons
If the number of allowances is—And gross wages are—from
gross wages1
Multiply result by—And gross wages are—from
gross wages1
Multiply result by—
OverBut
not over
OverBut
not over
 ABCDABCD
 $0.00$436.00subtract$87.0010%$0.00$1,023.00subtract$325.0010%
 $436.00$1,506.00subtract$203.3315%$1,023.00$3,163.00subtract$557.6715%
0$1,506.00$3,523.00subtract$724.4025%$3,163.00$6,050.00subtract$1,599.8025%
$3,523.00$7,254.00subtract$1,024.2528%$6,050.00$9,050.00subtract$2,076.6128%
 $7,254.00$15,667.00subtract$1,968.1533%$9,050.00$15,906.00subtract$3,133.1833%
 $15,667.00$15,731.00subtract$2,750.9435%$15,906.00$17,925.00subtract$3,863.0635%
 $15,731.00 subtract$4,258.7339.6%$17,925.00 subtract$5,496.5239.6%
 $0.00$587.92subtract$238.9210%$0.00$1,174.92subtract$476.9210%
 $587.92$1,657.92subtract$355.2515%$1,174.92$3,314.92subtract$709.5915%
1$1,657.92$3,674.92subtract$876.3225%$3,314.92$6,201.92subtract$1,751.7225%
$3,674.92$7,405.92subtract$1,176.1728%$6,201.92$9,201.92subtract$2,228.5328%
 $7,405.92$15,818.92subtract$2,120.0733%$9,201.92$16,057.92subtract$3,285.1033%
 $15,818.92$15,882.92subtract$2,902.8635%$16,057.92$18,076.92subtract$4,014.9835%
 $15,882.92 subtract$4,410.6539.6%$18,076.92 subtract$5,648.4439.6%
 $0.00$739.84subtract$390.8410%$0.00$1,326.84subtract$628.8410%
 $739.84$1,809.84subtract$507.1715%$1,326.84$3,466.84subtract$861.5115%
2$1,809.84$3,826.84subtract$1,028.2425%$3,466.84$6,353.84subtract$1,903.6425%
$3,826.84$7,557.84subtract$1,328.0928%$6,353.84$9,353.84subtract$2,380.4528%
 $7,557.84$15,970.84subtract$2,271.9933%$9,353.84$16,209.84subtract$3,437.0233%
 $15,970.84$16,034.84subtract$3,054.7835%$16,209.84$18,228.84subtract$4,166.9035%
 $16,034.84 subtract$4,562.5739.6%$18,228.84 subtract$5,800.3639.6%
 $0.00$891.76subtract$542.7610%$0.00$1,478.76subtract$780.7610%
 $891.76$1,961.76subtract$659.0915%$1,478.76$3,618.76subtract$1,013.4315%
3$1,961.76$3,978.76subtract$1,180.1625%$3,618.76$6,505.76subtract$2,055.5625%
$3,978.76$7,709.76subtract$1,480.0128%$6,505.76$9,505.76subtract$2,532.3728%
 $7,709.76$16,122.76subtract$2,423.9133%$9,505.76$16,361.76subtract$3,588.9433%
 $16,122.76$16,186.76subtract$3,206.7035%$16,361.76$18,380.76subtract$4,318.8235%
 $16,186.76 subtract$4,714.4939.6%$18,380.76 subtract$5,952.2839.6%
 $0.00$1,043.68subtract$694.6810%$0.00$1,630.68subtract$932.6810%
 $1,043.68$2,113.68subtract$811.0115%$1,630.68$3,770.68subtract$1,165.3515%
4$2,113.68$4,130.68subtract$1,332.0825%$3,770.68$6,657.68subtract$2,207.4825%
$4,130.68$7,861.68subtract$1,631.9328%$6,657.68$9,657.68subtract$2,684.2928%
 $7,861.68$16,274.68subtract$2,575.8333%$9,657.68$16,513.68subtract$3,740.8633%
 $16,274.68$16,338.68subtract$3,358.6235%$16,513.68$18,532.68subtract$4,470.7435%
 $16,338.68 subtract$4,866.4139.6%$18,532.68 subtract$6,104.2039.6%
 $0.00$1,195.60subtract$846.6010%$0.00$1,782.60subtract$1,084.6010%
 $1,195.60$2,265.60subtract$962.9315%$1,782.60$3,922.60subtract$1,317.2715%
5$2,265.60$4,282.60subtract$1,484.0025%$3,922.60$6,809.60subtract$2,359.4025%
$4,282.60$8,013.60subtract$1,783.8528%$6,809.60$9,809.60subtract$2,836.2128%
 $8,013.60$16,426.60subtract$2,727.7533%$9,809.60$16,665.60subtract$3,892.7833%
 $16,426.60$16,490.60subtract$3,510.5435%$16,665.60$18,684.60subtract$4,622.6635%
 $16,490.60 subtract$5,018.3339.6%$18,684.60 subtract$6,256.1239.6%
 $0.00$1,347.52subtract$998.5210%$0.00$1,934.52subtract$1,236.5210%
 $1,347.52$2,417.52subtract$1,114.8515%$1,934.52$4,074.52subtract$1,469.1915%
6$2,417.52$4,434.52subtract$1,635.9225%$4,074.52$6,961.52subtract$2,511.3225%
$4,434.52$8,165.52subtract$1,935.7728%$6,961.52$9,961.52subtract$2,988.1328%
 $8,165.52$16,578.52subtract$2,879.6733%$9,961.52$16,817.52subtract$4,044.7033%
 $16,578.52$16,642.52subtract$3,662.4635%$16,817.52$18,836.52subtract$4,774.5835%
 $16,642.52 subtract$5,170.2539.6%$18,836.52 subtract$6,408.0439.6%
 $0.00$1,499.44subtract$1,150.4410%$0.00$2,086.44subtract$1,388.4410%
 $1,499.44$2,569.44subtract$1,266.7715%$2,086.44$4,226.44subtract$1,621.1115%
7$2,569.44$4,586.44subtract$1,787.8425%$4,226.44$7,113.44subtract$2,663.2425%
$4,586.44$8,317.44subtract$2,087.6928%$7,113.44$10,113.44subtract$3,140.0528%
 $8,317.44$16,730.44subtract$3,031.5933%$10,113.44$16,969.44subtract$4,196.6233%
 $16,730.44$16,794.44subtract$3,814.3835%$16,969.44$18,988.44subtract$4,926.5035%
 $16,794.44 subtract$5,322.1739.6%$18,988.44 subtract$6,559.9639.6%
 $0.00$1,651.36subtract$1,302.3610%$0.00$2,238.36subtract$1,540.3610%
 $1,651.36$2,721.36subtract$1,418.6915%$2,238.36$4,378.36subtract$1,773.0315%
8$2,721.36$4,738.36subtract$1,939.7625%$4,378.36$7,265.36subtract$2,815.1625%
$4,738.36$8,469.36subtract$2,239.6128%$7,265.36$10,265.36subtract$3,291.9728%
 $8,469.36$16,882.36subtract$3,183.5133%$10,265.36$17,121.36subtract$4,348.5433%
 $16,882.36$16,946.36subtract$3,966.3035%$17,121.36$19,140.36subtract$5,078.4235%
 $16,946.36 subtract$5,474.0939.6%$19,140.36 subtract$6,711.8839.6%
 $0.00$1,803.28subtract$1,454.2810%$0.00$2,390.28subtract$1,692.2810%
 $1,803.28$2,873.28subtract$1,570.6115%$2,390.28$4,530.28subtract$1,924.9515%
92$2,873.28$4,890.28subtract$2,091.6825%$4,530.28$7,417.28subtract$2,967.0825%
$4,890.28$8,621.28subtract$2,391.5328%$7,417.28$10,417.28subtract$3,443.8928%
 $8,621.28$17,034.28subtract$3,335.4333%$10,417.28$17,273.28subtract$4,500.4633%
 $17,034.28$17,098.28subtract$4,118.2235%$17,273.28$19,292.28subtract$5,230.3435%
 $17,098.28 subtract$5,626.0139.6%$19,292.28 subtract$6,863.8039.6%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
     
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $151.90 for each additional allowance claimed.
 

Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Gross Wages
(For Wages Paid in 2014)

Semi-Monthly Payroll Period
 Single PersonsMarried Persons
If the number of allowances is—And gross wages are—from
gross wages1
Multiply result by—And gross wages are—from
gross wages1
Multiply result by—
OverBut
not over
OverBut
not over
 ABCDABCD
 $0.00$472.00subtract$94.0010%$0.00$1,108.00subtract$352.0010%
 $472.00$1,631.00subtract$220.0015%$1,108.00$3,427.00subtract$604.0015%
0$1,631.00$3,817.00subtract$784.4025%$3,427.00$6,554.00subtract$1,733.2025%
$3,817.00$7,858.00subtract$1,109.3228%$6,554.00$9,804.00subtract$2,249.7128%
 $7,858.00$16,973.00subtract$2,131.8533%$9,804.00$17,231.00subtract$3,394.3033%
 $16,973.00$17,042.00subtract$2,979.9135%$17,231.00$19,419.00subtract$4,184.9735%
 $17,042.00 subtract$4,613.3939.6%$19,419.00 subtract$5,954.5839.6%
 $0.00$636.58subtract$258.5810%$0.00$1,272.58subtract$516.5810%
 $636.58$1,795.58subtract$384.5815%$1,272.58$3,591.58subtract$768.5815%
1$1,795.58$3,981.58subtract$948.9825%$3,591.58$6,718.58subtract$1,897.7825%
$3,981.58$8,022.58subtract$1,273.9028%$6,718.58$9,968.58subtract$2,414.2928%
 $8,022.58$17,137.58subtract$2,296.4333%$9,968.58$17,395.58subtract$3,558.8833%
 $17,137.58$17,206.58subtract$3,144.4935%$17,395.58$19,583.58subtract$4,349.5535%
 $17,206.58 subtract$4,777.9739.6%$19,583.58 subtract$6,119.1639.6%
 $0.00$801.16subtract$423.1610%$0.00$1,437.16subtract$681.1610%
 $801.16$1,960.16subtract$549.1615%$1,437.16$3,756.16subtract$933.1615%
2$1,960.16$4,146.16subtract$1,113.5625%$3,756.16$6,883.16subtract$2,062.3625%
$4,146.16$8,187.16subtract$1,438.4828%$6,883.16$10,133.16subtract$2,578.8728%
 $8,187.16$17,302.16subtract$2,461.0133%$10,133.16$17,560.16subtract$3,723.4633%
 $17,302.16$17,371.16subtract$3,309.0735%$17,560.16$19,748.16subtract$4,514.1335%
 $17,371.16 subtract$4,942.5539.6%$19,748.16 subtract$6,283.7439.6%
 $0.00$965.74subtract$587.7410%$0.00$1,601.74subtract$845.7410%
 $965.74$2,124.74subtract$713.7415%$1,601.74$3,920.74subtract$1,097.7415%
3$2,124.74$4,310.74subtract$1,278.1425%$3,920.74$7,047.74subtract$2,226.9425%
$4,310.74$8,351.74subtract$1,603.0628%$7,047.74$10,297.74subtract$2,743.4528%
 $8,351.74$17,466.74subtract$2,625.5933%$10,297.74$17,724.74subtract$3,888.0433%
 $17,466.74$17,535.74subtract$3,473.6535%$17,724.74$19,912.74subtract$4,678.7135%
 $17,535.74 subtract$5,107.1339.6%$19,912.74 subtract$6,448.3239.6%
 $0.00$1,130.32subtract$752.3210%$0.00$1,766.32subtract$1,010.3210%
 $1,130.32$2,289.32subtract$878.3215%$1,766.32$4,085.32subtract$1,262.3215%
4$2,289.32$4,475.32subtract$1,442.7225%$4,085.32$7,212.32subtract$2,391.5225%
$4,475.32$8,516.32subtract$1,767.6428%$7,212.32$10,462.32subtract$2,908.0328%
 $8,516.32$17,631.32subtract$2,790.1733%$10,462.32$17,889.32subtract$4,052.6233%
 $17,631.32$17,700.32subtract$3,638.2335%$17,889.32$20,077.32subtract$4,843.2935%
 $17,700.32 subtract$5,271.7139.6%$20,077.32 subtract$6,612.9039.6%
 $0.00$1,294.90subtract$916.9010%$0.00$1,930.90subtract$1,174.9010%
 $1,294.90$2,453.90subtract$1,042.9015%$1,930.90$4,249.90subtract$1,426.9015%
5$2,453.90$4,639.90subtract$1,607.3025%$4,249.90$7,376.90subtract$2,556.1025%
$4,639.90$8,680.90subtract$1,932.2228%$7,376.90$10,626.90subtract$3,072.6128%
 $8,680.90$17,795.90subtract$2,954.7533%$10,626.90$18,053.90subtract$4,217.2033%
 $17,795.90$17,864.90subtract$3,802.8135%$18,053.90$20,241.90subtract$5,007.8735%
 $17,864.90 subtract$5,436.2939.6%$20,241.90 subtract$6,777.4839.6%
 $0.00$1,459.48subtract$1,081.4810%$0.00$2,095.48subtract$1,339.4810%
 $1,459.48$2,618.48subtract$1,207.4815%$2,095.48$4,414.48subtract$1,591.4815%
6$2,618.48$4,804.48subtract$1,771.8825%$4,414.48$7,541.48subtract$2,720.6825%
$4,804.48$8,845.48subtract$2,096.8028%$7,541.48$10,791.48subtract$3,237.1928%
 $8,845.48$17,960.48subtract$3,119.3333%$10,791.48$18,218.48subtract$4,381.7833%
 $17,960.48$18,029.48subtract$3,967.3935%$18,218.48$20,406.48subtract$5,172.4535%
 $18,029.48 subtract$5,600.8739.6%$20,406.48 subtract$6,942.0639.6%
 $0.00$1,624.06subtract$1,246.0610%$0.00$2,260.06subtract$1,504.0610%
 $1,624.06$2,783.06subtract$1,372.0615%$2,260.06$4,579.06subtract$1,756.0615%
7$2,783.06$4,969.06subtract$1,936.4625%$4,579.06$7,706.06subtract$2,885.2625%
$4,969.06$9,010.06subtract$2,261.3828%$7,706.06$10,956.06subtract$3,401.7728%
 $9,010.06$18,125.06subtract$3,283.9133%$10,956.06$18,383.06subtract$4,546.3633%
 $18,125.06$18,194.06subtract$4,131.9735%$18,383.06$20,571.06subtract$5,337.0335%
 $18,194.06 subtract$5,765.4539.6%$20,571.06 subtract$7,106.6439.6%
 $0.00$1,788.64subtract$1,410.6410%$0.00$2,424.64subtract$1,668.6410%
 $1,788.64$2,947.64subtract$1,536.6415%$2,424.64$4,743.64subtract$1,920.6415%
8$2,947.64$5,133.64subtract$2,101.0425%$4,743.64$7,870.64subtract$3,049.8425%
$5,133.64$9,174.64subtract$2,425.9628%$7,870.64$11,120.64subtract$3,566.3528%
 $9,174.64$18,289.64subtract$3,448.4933%$11,120.64$18,547.64subtract$4,710.9433%
 $18,289.64$18,358.64subtract$4,296.5535%$18,547.64$20,735.64subtract$5,501.6135%
 $18,358.64 subtract$5,930.0339.6%$20,735.64 subtract$7,271.2239.6%
 $0.00$1,953.22subtract$1,575.2210%$0.00$2,589.22subtract$1,833.2210%
 $1,953.22$3,112.22subtract$1,701.2215%$2,589.22$4,908.22subtract$2,085.2215%
92$3,112.22$5,298.22subtract$2,265.6225%$4,908.22$8,035.22subtract$3,214.4225%
$5,298.22$9,339.22subtract$2,590.5428%$8,035.22$11,285.22subtract$3,730.9328%
 $9,339.22$18,454.22subtract$3,613.0733%$11,285.22$18,712.22subtract$4,875.5233%
 $18,454.22$18,523.22subtract$4,461.1335%$18,712.22$20,900.22subtract$5,666.1935%
 $18,523.22 subtract$6,094.6139.6%$20,900.22 subtract$7,435.8039.6%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
     
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $164.60 for each additional allowance claimed.
 

Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Gross Wages
(For Wages Paid in 2014)

Monthly Payroll Period
 Single PersonsMarried Persons
If the number of allowances is—And gross wages are—from
gross wages1
Multiply result by—And gross wages are—from
gross wages1
Multiply result by—
OverBut
not over
OverBut
not over
 ABCDABCD
 $0.00$944.00subtract$188.0010%$0.00$2,217.00subtract$704.0010%
 $944.00$3,263.00subtract$440.0015%$2,217.00$6,854.00subtract$1,208.3315%
0$3,263.00$7,633.00subtract$1,569.2025%$6,854.00$13,108.00subtract$3,466.6025%
$7,633.00$15,717.00subtract$2,218.8928%$13,108.00$19,608.00subtract$4,499.6128%
 $15,717.00$33,946.00subtract$4,264.0633%$19,608.00$34,463.00subtract$6,788.7633%
 $33,946.00$34,083.00subtract$5,960.1735%$34,463.00$38,838.00subtract$8,370.1435%
 $34,083.00 subtract$9,226.9639.6%$38,838.00 subtract$11,909.3439.6%
 $0.00$1,273.17subtract$517.1710%$0.00$2,546.17subtract$1,033.1710%
 $1,273.17$3,592.17subtract$769.1715%$2,546.17$7,183.17subtract$1,537.5015%
1$3,592.17$7,962.17subtract$1,898.3725%$7,183.17$13,437.17subtract$3,795.7725%
$7,962.17$16,046.17subtract$2,548.0628%$13,437.17$19,937.17subtract$4,828.7828%
 $16,046.17$34,275.17subtract$4,593.2333%$19,937.17$34,792.17subtract$7,117.9333%
 $34,275.17$34,412.17subtract$6,289.3435%$34,792.17$39,167.17subtract$8,699.3135%
 $34,412.17 subtract$9,556.1339.6%$39,167.17 subtract$12,238.5139.6%
 $0.00$1,602.34subtract$846.3410%$0.00$2,875.34subtract$1,362.3410%
 $1,602.34$3,921.34subtract$1,098.3415%$2,875.34$7,512.34subtract$1,866.6715%
2$3,921.34$8,291.34subtract$2,227.5425%$7,512.34$13,766.34subtract$4,124.9425%
$8,291.34$16,375.34subtract$2,877.2328%$13,766.34$20,266.34subtract$5,157.9528%
 $16,375.34$34,604.34subtract$4,922.4033%$20,266.34$35,121.34subtract$7,447.1033%
 $34,604.34$34,741.34subtract$6,618.5135%$35,121.34$39,496.34subtract$9,028.4835%
 $34,741.34 subtract$9,885.3039.6%$39,496.34 subtract$12,567.6839.6%
 $0.00$1,931.51subtract$1,175.5110%$0.00$3,204.51subtract$1,691.5110%
 $1,931.51$4,250.51subtract$1,427.5115%$3,204.51$7,841.51subtract$2,195.8415%
3$4,250.51$8,620.51subtract$2,556.7125%$7,841.51$14,095.51subtract$4,454.1125%
$8,620.51$16,704.51subtract$3,206.4028%$14,095.51$20,595.51subtract$5,487.1228%
 $16,704.51$34,933.51subtract$5,251.5733%$20,595.51$35,450.51subtract$7,776.2733%
 $34,933.51$35,070.51subtract$6,947.6835%$35,450.51$39,825.51subtract$9,357.6535%
 $35,070.51 subtract$10,214.4739.6%$39,825.51 subtract$12,896.8539.6%
 $0.00$2,260.68subtract$1,504.6810%$0.00$3,533.68subtract$2,020.6810%
 $2,260.68$4,579.68subtract$1,756.6815%$3,533.68$8,170.68subtract$2,525.0115%
4$4,579.68$8,949.68subtract$2,885.8825%$8,170.68$14,424.68subtract$4,783.2825%
$8,949.68$17,033.68subtract$3,535.5728%$14,424.68$20,924.68subtract$5,816.2928%
 $17,033.68$35,262.68subtract$5,580.7433%$20,924.68$35,779.68subtract$8,105.4433%
 $35,262.68$35,399.68subtract$7,276.8535%$35,779.68$40,154.68subtract$9,686.8235%
 $35,399.68 subtract$10,543.6439.6%$40,154.68 subtract$13,226.0239.6%
 $0.00$2,589.85subtract$1,833.8510%$0.00$3,862.85subtract$2,349.8510%
 $2,589.85$4,908.85subtract$2,085.8515%$3,862.85$8,499.85subtract$2,854.1815%
5$4,908.85$9,278.85subtract$3,215.0525%$8,499.85$14,753.85subtract$5,112.4525%
$9,278.85$17,362.85subtract$3,864.7428%$14,753.85$21,253.85subtract$6,145.4628%
 $17,362.85$35,591.85subtract$5,909.9133%$21,253.85$36,108.85subtract$8,434.6133%
 $35,591.85$35,728.85subtract$7,606.0235%$36,108.85$40,483.85subtract$10,015.9935%
 $35,728.85 subtract$10,872.8139.6%$40,483.85 subtract$13,555.1939.6%
 $0.00$2,919.02subtract$2,163.0210%$0.00$4,192.02subtract$2,679.0210%
 $2,919.02$5,238.02subtract$2,415.0215%$4,192.02$8,829.02subtract$3,183.3515%
6$5,238.02$9,608.02subtract$3,544.2225%$8,829.02$15,083.02subtract$5,441.6225%
$9,608.02$17,692.02subtract$4,193.9128%$15,083.02$21,583.02subtract$6,474.6328%
 $17,692.02$35,921.02subtract$6,239.0833%$21,583.02$36,438.02subtract$8,763.7833%
 $35,921.02$36,058.02subtract$7,935.1935%$36,438.02$40,813.02subtract$10,345.1635%
 $36,058.02 subtract$11,201.9839.6%$40,813.02 subtract$13,884.3639.6%
 $0.00$3,248.19subtract$2,492.1910%$0.00$4,521.19subtract$3,008.1910%
 $3,248.19$5,567.19subtract$2,744.1915%$4,521.19$9,158.19subtract$3,512.5215%
7$5,567.19$9,937.19subtract$3,873.3925%$9,158.19$15,412.19subtract$5,770.7925%
$9,937.19$18,021.19subtract$4,523.0828%$15,412.19$21,912.19subtract$6,803.8028%
 $18,021.19$36,250.19subtract$6,568.2533%$21,912.19$36,767.19subtract$9,092.9533%
 $36,250.19$36,387.19subtract$8,264.3635%$36,767.19$41,142.19subtract$10,674.3335%
 $36,387.19 subtract$11,531.1539.6%$41,142.19 subtract$14,213.5339.6%
 $0.00$3,577.36subtract$2,821.3610%$0.00$4,850.36subtract$3,337.3610%
 $3,577.36$5,896.36subtract$3,073.3615%$4,850.36$9,487.36subtract$3,841.6915%
8$5,896.36$10,266.36subtract$4,202.5625%$9,487.36$15,741.36subtract$6,099.9625%
$10,266.36$18,350.36subtract$4,852.2528%$15,741.36$22,241.36subtract$7,132.9728%
 $18,350.36$36,579.36subtract$6,897.4233%$22,241.36$37,096.36subtract$9,422.1233%
 $36,579.36$36,716.36subtract$8,593.5335%$37,096.36$41,471.36subtract$11,003.5035%
 $36,716.36 subtract$11,860.3239.6%$41,471.36 subtract$14,542.7039.6%
 $0.00$3,906.53subtract$3,150.5310%$0.00$5,179.53subtract$3,666.5310%
 $3,906.53$6,225.53subtract$3,402.5315%$5,179.53$9,816.53subtract$4,170.8615%
92$6,225.53$10,595.53subtract$4,531.7325%$9,816.53$16,070.53subtract$6,429.1325%
$10,595.53$18,679.53subtract$5,181.4228%$16,070.53$22,570.53subtract$7,462.1428%
 $18,679.53$36,908.53subtract$7,226.5933%$22,570.53$37,425.53subtract$9,751.2933%
 $36,908.53$37,045.53subtract$8,922.7035%$37,425.53$41,800.53subtract$11,332.6735%
 $37,045.53 subtract$12,189.4939.6%$41,800.53 subtract$14,871.8739.6%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
     
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in the subsection by $329.20 for each additional allowance claimed.
 

Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2014

Weekly Payroll Period
 Single PersonsMarried Persons
If the number of allowances is—And gross wages are—from
excess wages1
Multiply result by—And gross wages are—from
excess wages1
Multiply result by—
OverBut
not over
OverBut
not over
 ABC DABC D
 $0$218.00subtract$43.0010%$0$512.00subtract$163.0010%
 $218.00$753.00subtract$101.3315%$512.00$1,582.00subtract$279.3315%
0$753.00$1,762.00subtract$362.0025%$1,582.00$3,025.00subtract$800.4025%
$1,762.00$3,627.00subtract$512.0028%$3,025.00$4,525.00subtract$1,038.7528%
 $3,627.00$7,834.00subtract$983.9733%$4,525.00$7,953.00subtract$1,566.9733%
 $7,834.00$7,865.00subtract$1,375.4035%$7,953.00$8,963.00subtract$1,931.8935%
 $7,865.00 subtract$2,129.2439.6%$8,963.00 subtract$2,748.6339.6%
 $0$293.96subtract$43.0010%$0$587.96subtract$163.0010%
 $293.96$828.96subtract$101.3315%$587.96$1,657.96subtract$279.3315%
1$828.96$1,837.96subtract$362.0025%$1,657.96$3,100.96subtract$800.4025%
$1,837.96$3,702.96subtract$512.0028%$3,100.96$4,600.96subtract$1,038.7528%
 $3,702.96$7,909.96subtract$983.9733%$4,600.96$8,028.96subtract$1,566.9733%
 $7,909.96$7,940.96subtract$1,375.4035%$8,028.96$9,038.96subtract$1,931.8935%
 $7,940.96 subtract$2,129.2439.6%$9,038.96 subtract$2,748.6339.6%
 $0$369.92subtract$43.0010%$0$663.92subtract$163.0010%
 $369.92$904.92subtract$101.3315%$663.92$1,733.92subtract$279.3315%
2$904.92$1,913.92subtract$362.0025%$1,733.92$3,176.92subtract$800.4025%
$1,913.92$3,778.92subtract$512.0028%$3,176.92$4,676.92subtract$1,038.7528%
 $3,778.92$7,985.92subtract$983.9733%$4,676.92$8,104.92subtract$1,566.9733%
 $7,985.92$8,016.92subtract$1,375.4035%$8,104.92$9,114.92subtract$1,931.8935%
 $8,016.92 subtract$2,129.2439.6%$9,114.92 subtract$2,748.6339.6%
 $0$445.88subtract$43.0010%$0$739.88subtract$163.0010%
 $445.88$980.88subtract$101.3315%$739.88$1,809.88subtract$279.3315%
3$980.88$1,989.88subtract$362.0025%$1,809.88$3,252.88subtract$800.4025%
$1,989.88$3,854.88subtract$512.0028%$3,252.88$4,752.88subtract$1,038.7528%
 $3,854.88$8,061.88subtract$983.9733%$4,752.88$8,180.88subtract$1,566.9733%
 $8,061.88$8,092.88subtract$1,375.4035%$8,180.88$9,190.88subtract$1,931.8935%
 $8,092.88 subtract$2,129.2439.6%$9,190.88 subtract$2,748.6339.6%
 $0$521.84subtract$43.0010%$0$815.84subtract$163.0010%
 $521.84$1,056.84subtract$101.3315%$815.84$1,885.84subtract$279.3315%
4$1,056.84$2,065.84subtract$362.0025%$1,885.84$3,328.84subtract$800.4025%
$2,065.84$3,930.84subtract$512.0028%$3,328.84$4,828.84subtract$1,038.7528%
 $3,930.84$8,137.84subtract$983.9733%$4,828.84$8,256.84subtract$1,566.9733%
 $8,137.84$8,168.84subtract$1,375.4035%$8,256.84$9,266.84subtract$1,931.8935%
 $8,168.84 subtract$2,129.2439.6%$9,266.84 subtract$2,748.6339.6%
 $0$597.80subtract$43.0010%$0$891.80subtract$163.0010%
 $597.80$1,132.80subtract$101.3315%$891.80$1,961.80subtract$279.3315%
5$1,132.80$2,141.80subtract$362.0025%$1,961.80$3,404.80subtract$800.4025%
$2,141.80$4,006.80subtract$512.0028%$3,404.80$4,904.80subtract$1,038.7528%
 $4,006.80$8,213.80subtract$983.9733%$4,904.80$8,332.80subtract$1,566.9733%
 $8,213.80$8,244.80subtract$1,375.4035%$8,332.80$9,342.80subtract$1,931.8935%
 $8,244.80 subtract$2,129.2439.6%$9,342.80 subtract$2,748.6339.6%
 $0$673.76subtract$43.0010%$0$967.76subtract$163.0010%
 $673.76$1,208.76subtract$101.3315%$967.76$2,037.76subtract$279.3315%
6$1,208.76$2,217.76subtract$362.0025%$2,037.76$3,480.76subtract$800.4025%
$2,217.76$4,082.76subtract$512.0028%$3,480.76$4,980.76subtract$1,038.7528%
 $4,082.76$8,289.76subtract$983.9733%$4,980.76$8,408.76subtract$1,566.9733%
 $8,289.76$8,320.76subtract$1,375.4035%$8,408.76$9,418.76subtract$1,931.8935%
 $8,320.76 subtract$2,129.2439.6%$9,418.76 subtract$2,748.6339.6%
 $0$749.72subtract$43.0010%$0$1,043.72subtract$163.0010%
 $749.72$1,284.72subtract$101.3315%$1,043.72$2,113.72subtract$279.3315%
7$1,284.72$2,293.72subtract$362.0025%$2,113.72$3,556.72subtract$800.4025%
$2,293.72$4,158.72subtract$512.0028%$3,556.72$5,056.72subtract$1,038.7528%
 $4,158.72$8,365.72subtract$983.9733%$5,056.72$8,484.72subtract$1,566.9733%
 $8,365.72$8,396.72subtract$1,375.4035%$8,484.72$9,494.72subtract$1,931.8935%
 $8,396.72 subtract$2,129.2439.6%$9,494.72 subtract$2,748.6339.6%
 $0$825.68subtract$43.0010%$0$1,119.68subtract$163.0010%
 $825.68$1,360.68subtract$101.3315%$1,119.68$2,189.68subtract$279.3315%
8$1,360.68$2,369.68subtract$362.0025%$2,189.68$3,632.68subtract$800.4025%
$2,369.68$4,234.68subtract$512.0028%$3,632.68$5,132.68subtract$1,038.7528%
 $4,234.68$8,441.68subtract$983.9733%$5,132.68$8,560.68subtract$1,566.9733%
 $8,441.68$8,472.68subtract$1,375.4035%$8,560.68$9,570.68subtract$1,931.8935%
 $8,472.68 subtract$2,129.2439.6%$9,570.68 subtract$2,748.6339.6%
 $0$901.64subtract$43.0010%$0$1,195.64subtract$163.0010%
 $901.64$1,436.64subtract$101.3315%$1,195.64$2,265.64subtract$279.3315%
92$1,436.64$2,445.64subtract$362.0025%$2,265.64$3,708.64subtract$800.4025%
$2,445.64$4,310.64subtract$512.0028%$3,708.64$5,208.64subtract$1,038.7528%
 $4,310.64$8,517.64subtract$983.9733%$5,208.64$8,636.64subtract$1,566.9733%
 $8,517.64$8,548.64subtract$1,375.4035%$8,636.64$9,646.64subtract$1,931.8935%
 $8,548.64 subtract$2,129.2439.6%$9,646.64 subtract$2,748.6339.6%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
     
1 If the excess wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in the subsection by $76.00 for each additional allowance claimed.
 

Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2014)

Bi-Weekly Payroll Period
 Single PersonsMarried Persons
If the number of allowances is—And gross wages are—from
excess wages1
Multiply result by—And gross wages are—from
excess wages1
Multiply result by—
OverBut
not over
OverBut
not over
 ABC DABC D
 $0$436.00subtract$87.0010%$0$1,023.00subtract$325.0010%
 $436.00$1,506.00subtract$203.3315%$1,023.00$3,163.00subtract$557.6715%
0$1,506.00$3,523.00subtract$724.4025%$3,163.00$6,050.00subtract$1,599.8025%
$3,523.00$7,254.00subtract$1,024.2528%$6,050.00$9,050.00subtract$2,076.6128%
 $7,254.00$15,667.00subtract$1,968.1533%$9,050.00$15,906.00subtract$3,133.1833%
 $15,667.00$15,731.00subtract$2,750.9435%$15,906.00$17,925.00subtract$3,863.0635%
 $15,731.00 subtract$4,258.7339.6%$17,925.00 subtract$5,496.5239.6%
 $0$587.92subtract$87.0010%$0$1,174.92subtract$325.0010%
 $587.92$1,657.92subtract$203.3315%$1,174.92$3,314.92subtract$557.6715%
1$1,657.92$3,674.92subtract$724.4025%$3,314.92$6,201.92subtract$1,599.8025%
$3,674.92$7,405.92subtract$1,024.2528%$6,201.92$9,201.92subtract$2,076.6128%
 $7,405.92$15,818.92subtract$1,968.1533%$9,201.92$16,057.92subtract$3,133.1833%
 $15,818.92$15,882.92subtract$2,750.9435%$16,057.92$18,076.92subtract$3,863.0635%
 $15,882.92 subtract$4,258.7339.6%$18,076.92 subtract$5,496.5239.6%
 $0$739.84subtract$87.0010%$0$1,326.84subtract$325.0010%
 $739.84$1,809.84subtract$203.3315%$1,326.84$3,466.84subtract$557.6715%
2$1,809.84$3,826.84subtract$724.4025%$3,466.84$6,353.84subtract$1,599.8025%
$3,826.84$7,557.84subtract$1,024.2528%$6,353.84$9,353.84subtract$2,076.6128%
 $7,557.84$15,970.84subtract$1,968.1533%$9,353.84$16,209.84subtract$3,133.1833%
 $15,970.84$16,034.84subtract$2,750.9435%$16,209.84$18,228.84subtract$3,863.0635%
 $16,034.84 subtract$4,258.7339.6%$18,228.84 subtract$5,496.5239.6%
 $0$891.76subtract$87.0010%$0$1,478.76subtract$325.0010%
 $891.76$1,961.76subtract$203.3315%$1,478.76$3,618.76subtract$557.6715%
3$1,961.76$3,978.76subtract$724.4025%$3,618.76$6,505.76subtract$1,599.8025%
$3,978.76$7,709.76subtract$1,024.2528%$6,505.76$9,505.76subtract$2,076.6128%
 $7,709.76$16,122.76subtract$1,968.1533%$9,505.76$16,361.76subtract$3,133.1833%
 $16,122.76$16,186.76subtract$2,750.9435%$16,361.76$18,380.76subtract$3,863.0635%
 $16,186.76 subtract$4,258.7339.6%$18,380.76 subtract$5,496.5239.6%
 $0$1,043.68subtract$87.0010%$0$1,630.68subtract$325.0010%
 $1,043.68$2,113.68subtract$203.3315%$1,630.68$3,770.68subtract$557.6715%
4$2,113.68$4,130.68subtract$724.4025%$3,770.68$6,657.68subtract$1,599.8025%
$4,130.68$7,861.68subtract$1,024.2528%$6,657.68$9,657.68subtract$2,076.6128%
 $7,861.68$16,274.68subtract$1,968.1533%$9,657.68$16,513.68subtract$3,133.1833%
 $16,274.68$16,338.68subtract$2,750.9435%$16,513.68$18,532.68subtract$3,863.0635%
 $16,338.68 subtract$4,258.7339.6%$18,532.68 subtract$5,496.5239.6%
 $0$1,195.60subtract$87.0010%$0$1,782.60subtract$325.0010%
 $1,195.60$2,265.60subtract$203.3315%$1,782.60$3,922.60subtract$557.6715%
5$2,265.60$4,282.60subtract$724.4025%$3,922.60$6,809.60subtract$1,599.8025%
$4,282.60$8,013.60subtract$1,024.2528%$6,809.60$9,809.60subtract$2,076.6128%
 $8,013.60$16,426.60subtract$1,968.1533%$9,809.60$16,665.60subtract$3,133.1833%
 $16,426.60$16,490.60subtract$2,750.9435%$16,665.60$18,684.60subtract$3,863.0635%
 $16,490.60 subtract$4,258.7339.6%$18,684.60 subtract$5,496.5239.6%
 $0$1,347.52subtract$87.0010%$0$1,934.52subtract$325.0010%
 $1,347.52$2,417.52subtract$203.3315%$1,934.52$4,074.52subtract$557.6715%
6$2,417.52$4,434.52subtract$724.4025%$4,074.52$6,961.52subtract$1,599.8025%
$4,434.52$8,165.52subtract$1,024.2528%$6,961.52$9,961.52subtract$2,076.6128%
 $8,165.52$16,578.52subtract$1,968.1533%$9,961.52$16,817.52subtract$3,133.1833%
 $16,578.52$16,642.52subtract$2,750.9435%$16,817.52$18,836.52subtract$3,863.0635%
 $16,642.52 subtract$4,258.7339.6%$18,836.52 subtract$5,496.5239.6%
 $0$1,499.44subtract$87.0010%$0$2,086.44subtract$325.0010%
 $1,499.44$2,569.44subtract$203.3315%$2,086.44$4,226.44subtract$557.6715%
7$2,569.44$4,586.44subtract$724.4025%$4,226.44$7,113.44subtract$1,599.8025%
$4,586.44$8,317.44subtract$1,024.2528%$7,113.44$10,113.44subtract$2,076.6128%
 $8,317.44$16,730.44subtract$1,968.1533%$10,113.44$16,969.44subtract$3,133.1833%
 $16,730.44$16,794.44subtract$2,750.9435%$16,969.44$18,988.44subtract$3,863.0635%
 $16,794.44 subtract$4,258.7339.6%$18,988.44 subtract$5,496.5239.6%
 $0$1,651.36subtract$87.0010%$0$2,238.36subtract$325.0010%
 $1,651.36$2,721.36subtract$203.3315%$2,238.36$4,378.36subtract$557.6715%
8$2,721.36$4,738.36subtract$724.4025%$4,378.36$7,265.36subtract$1,599.8025%
$4,738.36$8,469.36subtract$1,024.2528%$7,265.36$10,265.36subtract$2,076.6128%
 $8,469.36$16,882.36subtract$1,968.1533%$10,265.36$17,121.36subtract$3,133.1833%
 $16,882.36$16,946.36subtract$2,750.9435%$17,121.36$19,140.36subtract$3,863.0635%
 $16,946.36 subtract$4,258.7339.6%$19,140.36 subtract$5,496.5239.6%
 $0$1,803.28subtract$87.0010%$0$2,390.28subtract$325.0010%
 $1,803.28$2,873.28subtract$203.3315%$2,390.28$4,530.28subtract$557.6715%
92$2,873.28$4,890.28subtract$724.4025%$4,530.28$7,417.28subtract$1,599.8025%
$4,890.28$8,621.28subtract$1,024.2528%$7,417.28$10,417.28subtract$2,076.6128%
 $8,621.28$17,034.28subtract$1,968.1533%$10,417.28$17,273.28subtract$3,133.1833%
 $17,034.28$17,098.28subtract$2,750.9435%$17,273.28$19,292.28subtract$3,863.0635%
 $17,098.28 subtract$4,258.7339.6%$19,292.28 subtract$5,496.5239.6%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
     
1 If the excess wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in the subsection by $151.90 for each additional allowance claimed.
 

Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2014)

Semi-Monthly Payroll Period
 Single PersonsMarried Persons
If the number of allowances is—And gross wages are—from
excess wages1
Multiply result by—And gross wages are—from
excess wages1
Multiply result by—
OverBut
not over
OverBut
not over
 ABC DABC D
 $0$472.00subtract$94.0010%$0$1,108.00subtract$352.0010%
 $472.00$1,631.00subtract$220.0015%$1,108.00$3,427.00subtract$604.0015%
0$1,631.00$3,817.00subtract$784.4025%$3,427.00$6,554.00subtract$1,733.2025%
$3,817.00$7,858.00subtract$1,109.3228%$6,554.00$9,804.00subtract$2,249.7128%
 $7,858.00$16,973.00subtract$2,131.8533%$9,804.00$17,231.00subtract$3,394.3033%
 $16,973.00$17,042.00subtract$2,979.9135%$17,231.00$19,419.00subtract$4,184.9735%
 $17,042.00 subtract$4,613.3939.6%$19,419.00 subtract$5,954.5839.6%
 $0$636.58subtract$94.0010%$0$1,272.58subtract$352.0010%
 $636.58$1,795.58subtract$220.0015%$1,272.58$3,591.58subtract$604.0015%
1$1,795.58$3,981.58subtract$784.4025%$3,591.58$6,718.58subtract$1,733.2025%
$3,981.58$8,022.58subtract$1,109.3228%$6,718.58$9,968.58subtract$2,249.7128%
 $8,022.58$17,137.58subtract$2,131.8533%$9,968.58$17,395.58subtract$3,394.3033%
 $17,137.58$17,206.58subtract$2,979.9135%$17,395.58$19,583.58subtract$4,184.9735%
 $17,206.58 subtract$4,613.3939.6%$19,583.58 subtract$5,954.5839.6%
 $0$801.16subtract$94.0010%$0$1,437.16subtract$352.0010%
 $801.16$1,960.16subtract$220.0015%$1,437.16$3,756.16subtract$604.0015%
2$1,960.16$4,146.16subtract$784.4025%$3,756.16$6,883.16subtract$1,733.2025%
$4,146.16$8,187.16subtract$1,109.3228%$6,883.16$10,133.16subtract$2,249.7128%
 $8,187.16$17,302.16subtract$2,131.8533%$10,133.16$17,560.16subtract$3,394.3033%
 $17,302.16$17,371.16subtract$2,979.9135%$17,560.16$19,748.16subtract$4,184.9735%
 $17,371.16 subtract$4,613.3939.6%$19,748.16 subtract$5,954.5839.6%
 $0$965.74subtract$94.0010%$0$1,601.74subtract$352.0010%
 $965.74$2,124.74subtract$220.0015%$1,601.74$3,920.74subtract$604.0015%
3$2,124.74$4,310.74subtract$784.4025%$3,920.74$7,047.74subtract$1,733.2025%
$4,310.74$8,351.74subtract$1,109.3228%$7,047.74$10,297.74subtract$2,249.7128%
 $8,351.74$17,466.74subtract$2,131.8533%$10,297.74$17,724.74subtract$3,394.3033%
 $17,466.74$17,535.74subtract$2,979.9135%$17,724.74$19,912.74subtract$4,184.9735%
 $17,535.74 subtract$4,613.3939.6%$19,912.74 subtract$5,954.5839.6%
 $0$1,130.32subtract$94.0010%$0$1,766.32subtract$352.0010%
 $1,130.32$2,289.32subtract$220.0015%$1,766.32$4,085.32subtract$604.0015%
4$2,289.32$4,475.32subtract$784.4025%$4,085.32$7,212.32subtract$1,733.2025%
$4,475.32$8,516.32subtract$1,109.3228%$7,212.32$10,462.32subtract$2,249.7128%
 $8,516.32$17,631.32subtract$2,131.8533%$10,462.32$17,889.32subtract$3,394.3033%
 $17,631.32$17,700.32subtract$2,979.9135%$17,889.32$20,077.32subtract$4,184.9735%
 $17,700.32 subtract$4,613.3939.6%$20,077.32 subtract$5,954.5839.6%
 $0$1,294.90subtract$94.0010%$0$1,930.90subtract$352.0010%
 $1,294.90$2,453.90subtract$220.0015%$1,930.90$4,249.90subtract$604.0015%
5$2,453.90$4,639.90subtract$784.4025%$4,249.90$7,376.90subtract$1,733.2025%
$4,639.90$8,680.90subtract$1,109.3228%$7,376.90$10,626.90subtract$2,249.7128%
 $8,680.90$17,795.90subtract$2,131.8533%$10,626.90$18,053.90subtract$3,394.3033%
 $17,795.90$17,864.90subtract$2,979.9135%$18,053.90$20,241.90subtract$4,184.9735%
 $17,864.90 subtract$4,613.3939.6%$20,241.90 subtract$5,954.5839.6%
 $0$1,459.48subtract$94.0010%$0$2,095.48subtract$352.0010%
 $1,459.48$2,618.48subtract$220.0015%$2,095.48$4,414.48subtract$604.0015%
6$2,618.48$4,804.48subtract$784.4025%$4,414.48$7,541.48subtract$1,733.2025%
$4,804.48$8,845.48subtract$1,109.3228%$7,541.48$10,791.48subtract$2,249.7128%
 $8,845.48$17,960.48subtract$2,131.8533%$10,791.48$18,218.48subtract$3,394.3033%
 $17,960.48$18,029.48subtract$2,979.9135%$18,218.48$20,406.48subtract$4,184.9735%
 $18,029.48 subtract$4,613.3939.6%$20,406.48 subtract$5,954.5839.6%
 $0$1,624.06subtract$94.0010%$0$2,260.06subtract$352.0010%
 $1,624.06$2,783.06subtract$220.0015%$2,260.06$4,579.06subtract$604.0015%
7$2,783.06$4,969.06subtract$784.4025%$4,579.06$7,706.06subtract$1,733.2025%
$4,969.06$9,010.06subtract$1,109.3228%$7,706.06$10,956.06subtract$2,249.7128%
 $9,010.06$18,125.06subtract$2,131.8533%$10,956.06$18,383.06subtract$3,394.3033%
 $18,125.06$18,194.06subtract$2,979.9135%$18,383.06$20,571.06subtract$4,184.9735%
 $18,194.06 subtract$4,613.3939.6%$20,571.06 subtract$5,954.5839.6%
 $0$1,788.64subtract$94.0010%$0$2,424.64subtract$352.0010%
 $1,788.64$2,947.64subtract$220.0015%$2,424.64$4,743.64subtract$604.0015%
8$2,947.64$5,133.64subtract$784.4025%$4,743.64$7,870.64subtract$1,733.2025%
$5,133.64$9,174.64subtract$1,109.3228%$7,870.64$11,120.64subtract$2,249.7128%
 $9,174.64$18,289.64subtract$2,131.8533%$11,120.64$18,547.64subtract$3,394.3033%
 $18,289.64$18,358.64subtract$2,979.9135%$18,547.64$20,735.64subtract$4,184.9735%
 $18,358.64 subtract$4,613.3939.6%$20,735.64 subtract$5,954.5839.6%
 $0$1,953.22subtract$94.0010%$0$2,589.22subtract$352.0010%
 $1,953.22$3,112.22subtract$220.0015%$2,589.22$4,908.22subtract$604.0015%
92$3,112.22$5,298.22subtract$784.4025%$4,908.22$8,035.22subtract$1,733.2025%
$5,298.22$9,339.22subtract$1,109.3228%$8,035.22$11,285.22subtract$2,249.7128%
 $9,339.22$18,454.22subtract$2,131.8533%$11,285.22$18,712.22subtract$3,394.3033%
 $18,454.22$18,523.22subtract$2,979.9135%$18,712.22$20,900.22subtract$4,184.9735%
 $18,523.22 subtract$4,613.3939.6%$20,900.22 subtract$5,954.5839.6%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
     
1 If the excess wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in the subsection by $164.60 for each additional allowance claimed.
 

Wage Bracket Percentage Method Tables for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
(For Wages Paid in 2014)

Monthly Payroll Period
 Single PersonsMarried Persons
If the number of allowances is—And gross wages are—from
excess wages1
Multiply result by—And gross wages are—from
excess wages1
Multiply result by—
OverBut
not over
OverBut
not over
 ABC DABC D
 $0$944.00subtract$188.0010%$0$2,217.00subtract$704.0010%
 $944.00$3,263.00subtract$440.0015%$2,217.00$6,854.00subtract$1,208.3315%
0$3,263.00$7,633.00subtract$1,569.2025%$6,854.00$13,108.00subtract$3,466.6025%
$7,633.00$15,717.00subtract$2,218.8928%$13,108.00$19,608.00subtract$4,499.6128%
 $15,717.00$33,946.00subtract$4,264.0633%$19,608.00$34,463.00subtract$6,788.7633%
 $33,946.00$34,083.00subtract$5,960.1735%$34,463.00$38,838.00subtract$8,370.1435%
 $34,083.00 subtract$9,226.9639.6%$38,838.00 subtract$11,909.3439.6%
 $0$1,273.17subtract$188.0010%$0$2,546.17subtract$704.0010%
 $1,273.17$3,592.17subtract$440.0015%$2,546.17$7,183.17subtract$1,208.3315%
1$3,592.17$7,962.17subtract$1,569.2025%$7,183.17$13,437.17subtract$3,466.6025%
$7,962.17$16,046.17subtract$2,218.8928%$13,437.17$19,937.17subtract$4,499.6128%
 $16,046.17$34,275.17subtract$4,264.0633%$19,937.17$34,792.17subtract$6,788.7633%
 $34,275.17$34,412.17subtract$5,960.1735%$34,792.17$39,167.17subtract$8,370.1435%
 $34,412.17 subtract$9,226.9639.6%$39,167.17 subtract$11,909.3439.6%
 $0$1,602.34subtract$188.0010%$0$2,875.34subtract$704.0010%
 $1,602.34$3,921.34subtract$440.0015%$2,875.34$7,512.34subtract$1,208.3315%
2$3,921.34$8,291.34subtract$1,569.2025%$7,512.34$13,766.34subtract$3,466.6025%
$8,291.34$16,375.34subtract$2,218.8928%$13,766.34$20,266.34subtract$4,499.6128%
 $16,375.34$34,604.34subtract$4,264.0633%$20,266.34$35,121.34subtract$6,788.7633%
 $34,604.34$34,741.34subtract$5,960.1735%$35,121.34$39,496.34subtract$8,370.1435%
 $34,741.34 subtract$9,226.9639.6%$39,496.34 subtract$11,909.3439.6%
 $0$1,931.51subtract$188.0010%$0$3,204.51subtract$704.0010%
 $1,931.51$4,250.51subtract$440.0015%$3,204.51$7,841.51subtract$1,208.3315%
3$4,250.51$8,620.51subtract$1,569.2025%$7,841.51$14,095.51subtract$3,466.6025%
$8,620.51$16,704.51subtract$2,218.8928%$14,095.51$20,595.51subtract$4,499.6128%
 $16,704.51$34,933.51subtract$4,264.0633%$20,595.51$35,450.51subtract$6,788.7633%
 $34,933.51$35,070.51subtract$5,960.1735%$35,450.51$39,825.51subtract$8,370.1435%
 $35,070.51 subtract$9,226.9639.6%$39,825.51 subtract$11,909.3439.6%
 $0$2,260.68subtract$188.0010%$0$3,533.68subtract$704.0010%
 $2,260.68$4,579.68subtract$440.0015%$3,533.68$8,170.68subtract$1,208.3315%
4$4,579.68$8,949.68subtract$1,569.2025%$8,170.68$14,424.68subtract$3,466.6025%
$8,949.68$17,033.68subtract$2,218.8928%$14,424.68$20,924.68subtract$4,499.6128%
 $17,033.68$35,262.68subtract$4,264.0633%$20,924.68$35,779.68subtract$6,788.7633%
 $35,262.68$35,399.68subtract$5,960.1735%$35,779.68$40,154.68subtract$8,370.1435%
 $35,399.68 subtract$9,226.9639.6%$40,154.68 subtract$11,909.3439.6%
 $0$2,589.85subtract$188.0010%$0$3,862.85subtract$704.0010%
 $2,589.85$4,908.85subtract$440.0015%$3,862.85$8,499.85subtract$1,208.3315%
5$4,908.85$9,278.85subtract$1,569.2025%$8,499.85$14,753.85subtract$3,466.6025%
$9,278.85$17,362.85subtract$2,218.8928%$14,753.85$21,253.85subtract$4,499.6128%
 $17,362.85$35,591.85subtract$4,264.0633%$21,253.85$36,108.85subtract$6,788.7633%
 $35,591.85$35,728.85subtract$5,960.1735%$36,108.85$40,483.85subtract$8,370.1435%
 $35,728.85 subtract$9,226.9639.6%$40,483.85 subtract$11,909.3439.6%
 $0$2,919.02subtract$188.0010%$0$4,192.02subtract$704.0010%
 $2,919.02$5,238.02subtract$440.0015%$4,192.02$8,829.02subtract$1,208.3315%
6$5,238.02$9,608.02subtract$1,569.2025%$8,829.02$15,083.02subtract$3,466.6025%
$9,608.02$17,692.02subtract$2,218.8928%$15,083.02$21,583.02subtract$4,499.6128%
 $17,692.02$35,921.02subtract$4,264.0633%$21,583.02$36,438.02subtract$6,788.7633%
 $35,921.02$36,058.02subtract$5,960.1735%$36,438.02$40,813.02subtract$8,370.1435%
 $36,058.02 subtract$9,226.9639.6%$40,813.02 subtract$11,909.3439.6%
 $0$3,248.19subtract$188.0010%$0$4,521.19subtract$704.0010%
 $3,248.19$5,567.19subtract$440.0015%$4,521.19$9,158.19subtract$1,208.3315%
7$5,567.19$9,937.19subtract$1,569.2025%$9,158.19$15,412.19subtract$3,466.6025%
$9,937.19$18,021.19subtract$2,218.8928%$15,412.19$21,912.19subtract$4,499.6128%
 $18,021.19$36,250.19subtract$4,264.0633%$21,912.19$36,767.19subtract$6,788.7633%
 $36,250.19$36,387.19subtract$5,960.1735%$36,767.19$41,142.19subtract$8,370.1435%
 $36,387.19 subtract$9,226.9639.6%$41,142.19 subtract$11,909.3439.6%
 $0$3,577.36subtract$188.0010%$0$4,850.36subtract$704.0010%
 $3,577.36$5,896.36subtract$440.0015%$4,850.36$9,487.36subtract$1,208.3315%
8$5,896.36$10,266.36subtract$1,569.2025%$9,487.36$15,741.36subtract$3,466.6025%
$10,266.36$18,350.36subtract$2,218.8928%$15,741.36$22,241.36subtract$4,499.6128%
 $18,350.36$36,579.36subtract$4,264.0633%$22,241.36$37,096.36subtract$6,788.7633%
 $36,579.36$36,716.36subtract$5,960.1735%$37,096.36$41,471.36subtract$8,370.1435%
 $36,716.36 subtract$9,226.9639.6%$41,471.36 subtract$11,909.3439.6%
 $0$3,906.53subtract$188.0010%$0$5,