skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

FAQs
Forms
Publications
Tax Topics
Worksheets

Comments
About Tax Map

IRS.gov Website
Publication 15-A
taxmap/pubs/p15a-011.htm#en_us_publink1000255776

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables(p48)

rule
If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 49–68.
EIC
You can't use the combined tables on pages 49–68 to figure withholding on the wages of nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. For information about this procedure, see Pub. 15.
Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.
If the wages are greater than the highest wage bracket in the applicable table, you will have to use one of the other methods for figuring income tax withholding described in this publication or in Pub. 15. For wages that don't exceed $118,500, the combined social security tax rate and Medicare tax rate is 7.65% each for the employee and employer for wages paid in 2016. You can figure the employee social security tax by multiplying the wages by 6.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.
The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. When you have paid more than the maximum amount of wages subject to social security tax ($118,500 in 2016) in a calendar year, you may no longer use the combined tables.
If you use the combined withholding tables, use the following steps to find the amounts to report on your Form 941 or Form 944.
  1. Employee social security tax withheld. Multiply the wages by 6.2%.
  2. Employee Medicare tax withheld. Multiply the wages by 1.45%.
  3. Income tax withheld. Subtract the amounts from steps 1 and 2 from the total tax withheld.
You can figure the amounts to be shown on Form W-2 in the same way.
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2016)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is——
$ 0$557.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
5560$5.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40
60656.784.784.784.784.784.784.784.784.784.784.78
65707.165.165.165.165.165.165.165.165.165.165.16
70758.555.555.555.555.555.555.555.555.555.555.55
75808.935.935.935.935.935.935.935.935.935.935.93
808510.316.316.316.316.316.316.316.316.316.316.31
859010.696.696.696.696.696.696.696.696.696.696.69
909512.087.087.087.087.087.087.087.087.087.087.08
9510012.467.467.467.467.467.467.467.467.467.467.46
10010513.847.847.847.847.847.847.847.847.847.847.84
10511014.228.228.228.228.228.228.228.228.228.228.22
11011515.618.618.618.618.618.618.618.618.618.618.61
11512015.998.998.998.998.998.998.998.998.998.998.99
12012517.379.379.379.379.379.379.379.379.379.379.37
12513017.7510.759.759.759.759.759.759.759.759.759.75
13013519.1411.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514019.5212.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014520.9012.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515021.2814.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015522.6714.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516023.0516.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016524.4316.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517024.8117.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017526.2018.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518026.5819.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018527.9619.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519028.3421.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019529.7321.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520030.1123.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20021031.6823.6816.6815.6815.6815.6815.6815.6815.6815.6815.68
21022033.4525.4518.4516.4516.4516.4516.4516.4516.4516.4516.45
22023035.2127.2120.2117.2117.2117.2117.2117.2117.2117.2117.21
23024037.9828.9821.9817.9817.9817.9817.9817.9817.9817.9817.98
24025039.7430.7423.7418.7418.7418.7418.7418.7418.7418.7418.74
25026042.5132.5125.5119.5119.5119.5119.5119.5119.5119.5119.51
26027044.2734.2727.2720.2720.2720.2720.2720.2720.2720.2720.27
27028047.0436.0429.0421.0421.0421.0421.0421.0421.0421.0421.04
28029048.8037.8030.8022.8021.8021.8021.8021.8021.8021.8021.80
29030051.5739.5732.5724.5722.5722.5722.5722.5722.5722.5722.57
30031053.3342.3334.3326.3323.3323.3323.3323.3323.3323.3323.33
31032056.1044.1036.1028.1024.1024.1024.1024.1024.1024.1024.10
32033057.8646.8637.8629.8624.8624.8624.8624.8624.8624.8624.86
33034060.6348.6339.6331.6325.6325.6325.6325.6325.6325.6325.63
34035062.3951.3941.3933.3926.3926.3926.3926.3926.3926.3926.39
35036065.1653.1643.1635.1627.1627.1627.1627.1627.1627.1627.16
36037066.9255.9244.9236.9228.9227.9227.9227.9227.9227.9227.92
37038069.6957.6946.6938.6930.6928.6928.6928.6928.6928.6928.69
38039071.4560.4548.4540.4532.4529.4529.4529.4529.4529.4529.45
39040074.2262.2250.2242.2234.2230.2230.2230.2230.2230.2230.22
40041075.9864.9852.9843.9835.9830.9830.9830.9830.9830.9830.98
41042078.7566.7554.7545.7537.7531.7531.7531.7531.7531.7531.75
42043080.5169.5157.5147.5139.5132.5132.5132.5132.5132.5132.51
43044083.2871.2859.2849.2841.2833.2833.2833.2833.2833.2833.28
44045085.0474.0462.0451.0443.0435.0434.0434.0434.0434.0434.04
45046087.8175.8163.8152.8144.8136.8134.8134.8134.8134.8134.81
46047089.5778.5766.5754.5746.5738.5735.5735.5735.5735.5735.57
47048092.3480.3468.3457.3448.3440.3436.3436.3436.3436.3436.34
48049094.1083.1071.1059.1050.1042.1037.1037.1037.1037.1037.10
49050096.8784.8772.8761.8751.8743.8737.8737.8737.8737.8737.87
50051098.6387.6375.6363.6353.6345.6338.6338.6338.6338.6338.63
510520101.4089.4077.4066.4055.4047.4039.4039.4039.4039.4039.40
520530103.1692.1680.1668.1657.1649.1641.1640.1640.1640.1640.16
530540105.9393.9381.9370.9358.9350.9342.9340.9340.9340.9340.93
540550107.6996.6984.6972.6961.6952.6944.6941.6941.6941.6941.69
550560110.4698.4686.4675.4663.4654.4646.4642.4642.4642.4642.46
560570112.22101.2289.2277.2266.2256.2248.2243.2243.2243.2243.22
570580114.99102.9990.9979.9967.9957.9949.9943.9943.9943.9943.99
580590116.75105.7593.7581.7570.7559.7551.7544.7544.7544.7544.75
590600119.52107.5295.5284.5272.5261.5253.5246.5245.5245.5245.52
$600$610$121.28$110.28$98.28$86.28$75.28$63.28$55.28$48.28$46.28$46.28$46.28
610620124.05112.05100.0589.0577.0565.0557.0550.0547.0547.0547.05
620630125.81114.81102.8190.8179.8167.8158.8151.8147.8147.8147.81
630640128.58116.58104.5893.5881.5869.5860.5853.5848.5848.5848.58
640650130.34119.34107.3495.3484.3472.3462.3455.3449.3449.3449.34
650660133.11121.11109.1198.1186.1174.1164.1157.1150.1150.1150.11
660670134.87123.87111.8799.8788.8776.8765.8758.8750.8750.8750.87
670680137.64125.64113.64102.6490.6478.6467.6460.6452.6451.6451.64
680690139.40128.40116.40104.4093.4081.4069.4062.4054.4052.4052.40
690700142.17130.17118.17107.1795.1783.1772.1764.1756.1753.1753.17
700710143.93132.93120.93108.9397.9385.9373.9365.9357.9353.9353.93
710720146.70134.70122.70111.7099.7087.7076.7067.7059.7054.7054.70
720730148.46137.46125.46113.46102.4690.4678.4669.4661.4655.4655.46
730740151.23139.23127.23116.23104.2392.2381.2371.2363.2356.2356.23
740750152.99141.99129.99117.99106.9994.9982.9972.9964.9956.9956.99
750760155.76143.76131.76120.76108.7696.7685.7674.7666.7658.7657.76
760770157.52146.52134.52122.52111.5299.5287.5276.5268.5260.5258.52
770780161.29148.29136.29125.29113.29101.2990.2978.2970.2962.2959.29
780790164.05151.05139.05127.05116.05104.0592.0581.0572.0564.0560.05
790800167.82152.82140.82129.82117.82105.8294.8282.8273.8265.8260.82
800810170.58155.58143.58131.58120.58108.5896.5885.5875.5867.5861.58
810820174.35157.35145.35134.35122.35110.3599.3587.3577.3569.3562.35
820830177.11160.11148.11136.11125.11113.11101.1190.1179.1171.1163.11
830840180.88161.88149.88138.88126.88114.88103.8891.8880.8872.8864.88
840850183.64164.64152.64140.64129.64117.64105.6494.6482.6474.6466.64
850860187.41167.41154.41143.41131.41119.41108.4196.4184.4176.4168.41
860870190.17171.17157.17145.17134.17122.17110.1799.1787.1778.1770.17
870880193.94173.94158.94147.94135.94123.94112.94100.9488.9479.9471.94
880890196.70177.70161.70149.70138.70126.70114.70103.7091.7081.7073.70
890900200.47180.47163.47152.47140.47128.47117.47105.4793.4783.4775.47
900910203.23184.23166.23154.23143.23131.23119.23108.2396.2385.2377.23
910920207.00187.00168.00157.00145.00133.00122.00110.0098.0087.0079.00
920930209.76190.76170.76158.76147.76135.76123.76112.76100.7688.7680.76
930940213.53193.53174.53161.53149.53137.53126.53114.53102.5391.5382.53
940950216.29197.29177.29163.29152.29140.29128.29117.29105.2993.2984.29
950960220.06200.06181.06166.06154.06142.06131.06119.06107.0696.0686.06
960970222.82203.82183.82167.82156.82144.82132.82121.82109.8297.8287.82
970980226.59206.59187.59170.59158.59146.59135.59123.59111.59100.5989.59
980990229.35210.35190.35172.35161.35149.35137.35126.35114.35102.3591.35
9901,000233.12213.12194.12175.12163.12151.12140.12128.12116.12105.1293.12
1,0001,010235.88216.88196.88177.88165.88153.88141.88130.88118.88106.8895.88
1,0101,020239.65219.65200.65180.65167.65155.65144.65132.65120.65109.6597.65
1,0201,030242.41223.41203.41184.41170.41158.41146.41135.41123.41111.41100.41
1,0301,040246.18226.18207.18187.18172.18160.18149.18137.18125.18114.18102.18
1,0401,050248.94229.94209.94190.94174.94162.94150.94139.94127.94115.94104.94
1,0501,060252.71232.71213.71193.71176.71164.71153.71141.71129.71118.71106.71
1,0601,070255.47236.47216.47197.47179.47167.47155.47144.47132.47120.47109.47
1,0701,080259.24239.24220.24200.24181.24169.24158.24146.24134.24123.24111.24
1,0801,090262.00243.00223.00204.00184.00172.00160.00149.00137.00125.00114.00
1,0901,100265.77245.77226.77206.77187.77173.77162.77150.77138.77127.77115.77
1,1001,110268.53249.53229.53210.53190.53176.53164.53153.53141.53129.53118.53
1,1101,120272.30252.30233.30213.30194.30178.30167.30155.30143.30132.30120.30
1,1201,130275.06256.06236.06217.06197.06181.06169.06158.06146.06134.06123.06
1,1301,140278.83258.83239.83219.83200.83182.83171.83159.83147.83136.83124.83
1,1401,150281.59262.59242.59223.59203.59185.59173.59162.59150.59138.59127.59
1,1501,160285.36265.36246.36226.36207.36187.36176.36164.36152.36141.36129.36
1,1601,170288.12269.12249.12230.12210.12191.12178.12167.12155.12143.12132.12
1,1701,180291.89271.89252.89232.89213.89193.89180.89168.89156.89145.89133.89
1,1801,190294.65275.65255.65236.65216.65197.65182.65171.65159.65147.65136.65
1,1901,200298.42278.42259.42239.42220.42200.42185.42173.42161.42150.42138.42
1,2001,210301.18282.18262.18243.18223.18204.18187.18176.18164.18152.18141.18
1,2101,220304.95284.95265.95245.95226.95206.95189.95177.95165.95154.95142.95
1,2201,230307.71288.71268.71249.71229.71210.71191.71180.71168.71156.71145.71
1,2301,240311.48291.48272.48252.48233.48213.48194.48182.48170.48159.48147.48
1,2401,250314.24295.24275.24256.24236.24217.24197.24185.24173.24161.24150.24
 
$1,250 and overDo not use this table. See page 48 for instructions.
 
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2016)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$1707.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
170175$14.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20
17518014.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018515.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519016.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019517.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520018.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20021019.6815.6815.6815.6815.6815.6815.6815.6815.6815.6815.68
21022021.4516.4516.4516.4516.4516.4516.4516.4516.4516.4516.45
22023023.2117.2117.2117.2117.2117.2117.2117.2117.2117.2117.21
23024024.9817.9817.9817.9817.9817.9817.9817.9817.9817.9817.98
24025026.7418.7418.7418.7418.7418.7418.7418.7418.7418.7418.74
25026028.5120.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027030.2722.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028032.0424.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029033.8025.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030035.5727.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031037.3329.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032039.1031.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033040.8632.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034042.6334.6326.6325.6325.6325.6325.6325.6325.6325.6325.63
34035044.3936.3928.3926.3926.3926.3926.3926.3926.3926.3926.39
35036046.1638.1630.1627.1627.1627.1627.1627.1627.1627.1627.16
36037047.9239.9231.9227.9227.9227.9227.9227.9227.9227.9227.92
37038049.6941.6933.6928.6928.6928.6928.6928.6928.6928.6928.69
38039051.4543.4535.4529.4529.4529.4529.4529.4529.4529.4529.45
39040053.2245.2237.2230.2230.2230.2230.2230.2230.2230.2230.22
40041054.9846.9838.9831.9830.9830.9830.9830.9830.9830.9830.98
41042056.7548.7540.7533.7531.7531.7531.7531.7531.7531.7531.75
42043058.5150.5142.5135.5132.5132.5132.5132.5132.5132.5132.51
43044060.2852.2844.2837.2833.2833.2833.2833.2833.2833.2833.28
44045062.0454.0446.0439.0434.0434.0434.0434.0434.0434.0434.04
45046063.8155.8147.8140.8134.8134.8134.8134.8134.8134.8134.81
46047065.5757.5749.5742.5735.5735.5735.5735.5735.5735.5735.57
47048067.3459.3451.3444.3436.3436.3436.3436.3436.3436.3436.34
48049069.1061.1053.1046.1038.1037.1037.1037.1037.1037.1037.10
49050070.8762.8754.8747.8739.8737.8737.8737.8737.8737.8737.87
50051072.6364.6356.6349.6341.6338.6338.6338.6338.6338.6338.63
51052074.4066.4058.4051.4043.4039.4039.4039.4039.4039.4039.40
52053076.1668.1660.1653.1645.1640.1640.1640.1640.1640.1640.16
53054078.9369.9361.9354.9346.9340.9340.9340.9340.9340.9340.93
54055080.6971.6963.6956.6948.6941.6941.6941.6941.6941.6941.69
55056083.4673.4665.4658.4650.4642.4642.4642.4642.4642.4642.46
56057085.2275.2267.2260.2252.2244.2243.2243.2243.2243.2243.22
57058087.9976.9968.9961.9953.9945.9943.9943.9943.9943.9943.99
58059089.7578.7570.7563.7555.7547.7544.7544.7544.7544.7544.75
59060092.5280.5272.5265.5257.5249.5245.5245.5245.5245.5245.52
60061094.2883.2874.2867.2859.2851.2846.2846.2846.2846.2846.28
61062097.0585.0576.0569.0561.0553.0547.0547.0547.0547.0547.05
62063098.8187.8177.8170.8162.8154.8147.8147.8147.8147.8147.81
630640101.5889.5879.5872.5864.5856.5848.5848.5848.5848.5848.58
640650103.3492.3481.3474.3466.3458.3450.3449.3449.3449.3449.34
650660106.1194.1183.1176.1168.1160.1152.1150.1150.1150.1150.11
660670107.8796.8784.8777.8769.8761.8753.8750.8750.8750.8750.87
670680110.6498.6486.6479.6471.6463.6455.6451.6451.6451.6451.64
680690112.40101.4089.4081.4073.4065.4057.4052.4052.4052.4052.40
690700115.17103.1791.1783.1775.1767.1759.1753.1753.1753.1753.17
700710116.93105.9393.9384.9376.9368.9360.9353.9353.9353.9353.93
710720119.70107.7095.7086.7078.7070.7062.7055.7054.7054.7054.70
720730121.46110.4698.4688.4680.4672.4664.4657.4655.4655.4655.46
730740124.23112.23100.2390.2382.2374.2366.2359.2356.2356.2356.23
740750125.99114.99102.9991.9983.9975.9967.9960.9956.9956.9956.99
750760128.76116.76104.7693.7685.7677.7669.7662.7657.7657.7657.76
760770130.52119.52107.5295.5287.5279.5271.5264.5258.5258.5258.52
770780133.29121.29109.2998.2989.2981.2973.2966.2959.2959.2959.29
780790135.05124.05112.05100.0591.0583.0575.0568.0560.0560.0560.05
790800137.82125.82113.82102.8292.8284.8276.8269.8261.8260.8260.82
$800$810$139.58$128.58$116.58$104.58$94.58$86.58$78.58$71.58$63.58$61.58$61.58
810820142.35130.35118.35107.3596.3588.3580.3573.3565.3562.3562.35
820830144.11133.11121.11109.1198.1190.1182.1175.1167.1163.1163.11
830840146.88134.88122.88111.8899.8891.8883.8876.8868.8863.8863.88
840850148.64137.64125.64113.64102.6493.6485.6478.6470.6464.6464.64
850860151.41139.41127.41116.41104.4195.4187.4180.4172.4165.4165.41
860870153.17142.17130.17118.17107.1797.1789.1782.1774.1766.1766.17
870880155.94143.94131.94120.94108.9498.9490.9483.9475.9467.9466.94
880890157.70146.70134.70122.70111.70100.7092.7085.7077.7069.7067.70
890900160.47148.47136.47125.47113.47102.4794.4787.4779.4771.4768.47
900910162.23151.23139.23127.23116.23104.2396.2389.2381.2373.2369.23
910920165.00153.00141.00130.00118.00106.0098.0091.0083.0075.0070.00
920930166.76155.76143.76131.76120.76108.7699.7692.7684.7676.7670.76
930940169.53157.53145.53134.53122.53110.53101.5394.5386.5378.5371.53
940950171.29160.29148.29136.29125.29113.29103.2996.2988.2980.2972.29
950960174.06162.06150.06139.06127.06115.06105.0698.0690.0682.0674.06
960970175.82164.82152.82140.82129.82117.82106.8299.8291.8283.8275.82
970980178.59166.59154.59143.59131.59119.59108.59101.5993.5985.5977.59
980990180.35169.35157.35145.35134.35122.35110.35103.3595.3587.3579.35
9901,000183.12171.12159.12148.12136.12124.12113.12105.1297.1289.1281.12
1,0001,010184.88173.88161.88149.88138.88126.88114.88106.8898.8890.8882.88
1,0101,020187.65175.65163.65152.65140.65128.65117.65108.65100.6592.6584.65
1,0201,030189.41178.41166.41154.41143.41131.41119.41110.41102.4194.4186.41
1,0301,040192.18180.18168.18157.18145.18133.18122.18112.18104.1896.1888.18
1,0401,050193.94182.94170.94158.94147.94135.94123.94113.94105.9497.9489.94
1,0501,060196.71184.71172.71161.71149.71137.71126.71115.71107.7199.7191.71
1,0601,070198.47187.47175.47163.47152.47140.47128.47117.47109.47101.4793.47
1,0701,080201.24189.24177.24166.24154.24142.24131.24119.24111.24103.2495.24
1,0801,090203.00192.00180.00168.00157.00145.00133.00121.00113.00105.0097.00
1,0901,100205.77193.77181.77170.77158.77146.77135.77123.77114.77106.7798.77
1,1001,110207.53196.53184.53172.53161.53149.53137.53125.53116.53108.53100.53
1,1101,120210.30198.30186.30175.30163.30151.30140.30128.30118.30110.30102.30
1,1201,130212.06201.06189.06177.06166.06154.06142.06130.06120.06112.06104.06
1,1301,140214.83202.83190.83179.83167.83155.83144.83132.83121.83113.83105.83
1,1401,150216.59205.59193.59181.59170.59158.59146.59134.59123.59115.59107.59
1,1501,160219.36207.36195.36184.36172.36160.36149.36137.36125.36117.36109.36
1,1601,170221.12210.12198.12186.12175.12163.12151.12139.12128.12119.12111.12
1,1701,180223.89211.89199.89188.89176.89164.89153.89141.89129.89120.89112.89
1,1801,190225.65214.65202.65190.65179.65167.65155.65143.65132.65122.65114.65
1,1901,200228.42216.42204.42193.42181.42169.42158.42146.42134.42124.42116.42
1,2001,210230.18219.18207.18195.18184.18172.18160.18148.18137.18126.18118.18
1,2101,220232.95220.95208.95197.95185.95173.95162.95150.95138.95127.95119.95
1,2201,230234.71223.71211.71199.71188.71176.71164.71152.71141.71129.71121.71
1,2301,240237.48225.48213.48202.48190.48178.48167.48155.48143.48132.48123.48
1,2401,250239.24228.24216.24204.24193.24181.24169.24157.24146.24134.24125.24
1,2501,260242.01230.01218.01207.01195.01183.01172.01160.01148.01137.01127.01
1,2601,270243.77232.77220.77208.77197.77185.77173.77161.77150.77138.77128.77
1,2701,280246.54234.54222.54211.54199.54187.54176.54164.54152.54141.54130.54
1,2801,290248.30237.30225.30213.30202.30190.30178.30166.30155.30143.30132.30
1,2901,300251.07239.07227.07216.07204.07192.07181.07169.07157.07146.07134.07
1,3001,310252.83241.83229.83217.83206.83194.83182.83170.83159.83147.83135.83
1,3101,320255.60243.60231.60220.60208.60196.60185.60173.60161.60150.60138.60
1,3201,330257.36246.36234.36222.36211.36199.36187.36175.36164.36152.36140.36
1,3301,340260.13248.13236.13225.13213.13201.13190.13178.13166.13155.13143.13
1,3401,350261.89250.89238.89226.89215.89203.89191.89179.89168.89156.89144.89
1,3501,360264.66252.66240.66229.66217.66205.66194.66182.66170.66159.66147.66
1,3601,370266.42255.42243.42231.42220.42208.42196.42184.42173.42161.42149.42
1,3701,380269.19257.19245.19234.19222.19210.19199.19187.19175.19164.19152.19
1,3801,390270.95259.95247.95235.95224.95212.95200.95188.95177.95165.95153.95
1,3901,400273.72261.72249.72238.72226.72214.72203.72191.72179.72168.72156.72
1,4001,410275.48264.48252.48240.48229.48217.48205.48193.48182.48170.48158.48
1,4101,420278.25266.25254.25243.25231.25219.25208.25196.25184.25173.25161.25
1,4201,430280.01269.01257.01245.01234.01222.01210.01198.01187.01175.01163.01
1,4301,440282.78270.78258.78247.78235.78223.78212.78200.78188.78177.78165.78
1,4401,450284.54273.54261.54249.54238.54226.54214.54202.54191.54179.54167.54
1,4501,460287.31275.31263.31252.31240.31228.31217.31205.31193.31182.31170.31
1,4601,470289.07278.07266.07254.07243.07231.07219.07207.07196.07184.07172.07
1,4701,480291.84279.84267.84256.84244.84232.84221.84209.84197.84186.84174.84
 
$1,480 and overDo not use this table. See page 48 for instructions.
 
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2016)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$1057.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
105110$10.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22
11011511.618.618.618.618.618.618.618.618.618.618.61
11512011.998.998.998.998.998.998.998.998.998.998.99
12012513.379.379.379.379.379.379.379.379.379.379.37
12513013.759.759.759.759.759.759.759.759.759.759.75
13013515.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514015.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014516.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515017.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015518.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516019.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016520.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517020.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017522.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518022.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018523.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519024.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019525.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520026.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20020527.4915.4915.4915.4915.4915.4915.4915.4915.4915.4915.49
20521027.8715.8715.8715.8715.8715.8715.8715.8715.8715.8715.87
21021529.2616.2616.2616.2616.2616.2616.2616.2616.2616.2616.26
21522029.6416.6416.6416.6416.6416.6416.6416.6416.6416.6416.64
22022531.0217.0217.0217.0217.0217.0217.0217.0217.0217.0217.02
22523031.4017.4017.4017.4017.4017.4017.4017.4017.4017.4017.40
23023532.7917.7917.7917.7917.7917.7917.7917.7917.7917.7917.79
23524033.1718.1718.1718.1718.1718.1718.1718.1718.1718.1718.17
24024534.5518.5518.5518.5518.5518.5518.5518.5518.5518.5518.55
24525034.9319.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
25026036.5120.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027038.2722.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028040.0424.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029041.8025.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030043.5727.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031045.3329.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032047.1031.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033048.8632.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034050.6334.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035052.3936.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036054.1638.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037055.9239.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038057.6941.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039059.4543.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040061.2245.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041062.9846.9831.9830.9830.9830.9830.9830.9830.9830.9830.98
41042064.7548.7533.7531.7531.7531.7531.7531.7531.7531.7531.75
42043066.5150.5135.5132.5132.5132.5132.5132.5132.5132.5132.51
43044068.2852.2837.2833.2833.2833.2833.2833.2833.2833.2833.28
44045070.0454.0439.0434.0434.0434.0434.0434.0434.0434.0434.04
45046071.8155.8140.8134.8134.8134.8134.8134.8134.8134.8134.81
46047074.5757.5742.5735.5735.5735.5735.5735.5735.5735.5735.57
47048076.3459.3444.3436.3436.3436.3436.3436.3436.3436.3436.34
48049079.1061.1046.1037.1037.1037.1037.1037.1037.1037.1037.10
49050080.8762.8747.8737.8737.8737.8737.8737.8737.8737.8737.87
50052085.0266.0250.0239.0239.0239.0239.0239.0239.0239.0239.02
52054089.5569.5553.5540.5540.5540.5540.5540.5540.5540.5540.55
54056094.0873.0857.0842.0842.0842.0842.0842.0842.0842.0842.08
56058098.6176.6160.6145.6143.6143.6143.6143.6143.6143.6143.61
580600103.1480.1464.1449.1445.1445.1445.1445.1445.1445.1445.14
600620107.6783.6767.6752.6746.6746.6746.6746.6746.6746.6746.67
620640112.2088.2071.2056.2048.2048.2048.2048.2048.2048.2048.20
640660116.7392.7374.7359.7349.7349.7349.7349.7349.7349.7349.73
660680121.2697.2678.2663.2651.2651.2651.2651.2651.2651.2651.26
680700125.79101.7981.7966.7952.7952.7952.7952.7952.7952.7952.79
700720130.32106.3285.3270.3254.3254.3254.3254.3254.3254.3254.32
720740134.85110.8588.8573.8557.8555.8555.8555.8555.8555.8555.85
740760139.38115.3892.3877.3861.3857.3857.3857.3857.3857.3857.38
760780143.91119.9196.9180.9164.9158.9158.9158.9158.9158.9158.91
780800148.44124.44101.4484.4468.4460.4460.4460.4460.4460.4460.44
$800$820$152.97$128.97$105.97$87.97$71.97$61.97$61.97$61.97$61.97$61.97$61.97
820840157.50133.50110.5091.5075.5063.5063.5063.5063.5063.5063.50
840860162.03138.03115.0395.0379.0365.0365.0365.0365.0365.0365.03
860880166.56142.56119.5698.5682.5666.5666.5666.5666.5666.5666.56
880900171.09147.09124.09102.0986.0970.0968.0968.0968.0968.0968.09
900920175.62151.62128.62105.6289.6273.6269.6269.6269.6269.6269.62
920940180.15156.15133.15110.1593.1577.1571.1571.1571.1571.1571.15
940960184.68160.68137.68114.6896.6880.6872.6872.6872.6872.6872.68
960980189.21165.21142.21119.21100.2184.2174.2174.2174.2174.2174.21
9801,000193.74169.74146.74123.74103.7487.7475.7475.7475.7475.7475.74
1,0001,020198.27174.27151.27128.27107.2791.2777.2777.2777.2777.2777.27
1,0201,040202.80178.80155.80132.80110.8094.8079.8078.8078.8078.8078.80
1,0401,060207.33183.33160.33137.33114.3398.3383.3380.3380.3380.3380.33
1,0601,080211.86187.86164.86141.86117.86101.8686.8681.8681.8681.8681.86
1,0801,100216.39192.39169.39146.39122.39105.3990.3983.3983.3983.3983.39
1,1001,120220.92196.92173.92150.92126.92108.9293.9284.9284.9284.9284.92
1,1201,140225.45201.45178.45155.45131.45112.4597.4586.4586.4586.4586.45
1,1401,160229.98205.98182.98159.98135.98115.98100.9887.9887.9887.9887.98
1,1601,180234.51210.51187.51164.51140.51119.51104.5189.5189.5189.5189.51
1,1801,200239.04215.04192.04169.04145.04123.04108.0492.0491.0491.0491.04
1,2001,220243.57219.57196.57173.57149.57126.57111.5795.5792.5792.5792.57
1,2201,240248.10224.10201.10178.10154.10131.10115.1099.1094.1094.1094.10
1,2401,260252.63228.63205.63182.63158.63135.63118.63102.6395.6395.6395.63
1,2601,280257.16233.16210.16187.16163.16140.16122.16106.1697.1697.1697.16
1,2801,300261.69237.69214.69191.69167.69144.69125.69109.6998.6998.6998.69
1,3001,320266.22242.22219.22196.22172.22149.22129.22113.22100.22100.22100.22
1,3201,340270.75246.75223.75200.75176.75153.75132.75116.75101.75101.75101.75
1,3401,360275.28251.28228.28205.28181.28158.28136.28120.28105.28103.28103.28
1,3601,380279.81255.81232.81209.81185.81162.81139.81123.81108.81104.81104.81
1,3801,400284.34260.34237.34214.34190.34167.34143.34127.34112.34106.34106.34
1,4001,420288.87264.87241.87218.87194.87171.87147.87130.87115.87107.87107.87
1,4201,440293.40269.40246.40223.40199.40176.40152.40134.40119.40109.40109.40
1,4401,460297.93273.93250.93227.93203.93180.93156.93137.93122.93110.93110.93
1,4601,480302.46278.46255.46232.46208.46185.46161.46141.46126.46112.46112.46
1,4801,500306.99282.99259.99236.99212.99189.99165.99144.99129.99113.99113.99
1,5001,520311.52287.52264.52241.52217.52194.52170.52148.52133.52117.52115.52
1,5201,540316.05292.05269.05246.05222.05199.05175.05152.05137.05121.05117.05
1,5401,560321.58296.58273.58250.58226.58203.58179.58156.58140.58124.58118.58
1,5601,580328.11301.11278.11255.11231.11208.11184.11161.11144.11128.11120.11
1,5801,600334.64305.64282.64259.64235.64212.64188.64165.64147.64131.64121.64
1,6001,620341.17310.17287.17264.17240.17217.17193.17170.17151.17135.17123.17
1,6201,640347.70314.70291.70268.70244.70221.70197.70174.70154.70138.70124.70
1,6401,660354.23319.23296.23273.23249.23226.23202.23179.23158.23142.23127.23
1,6601,680360.76323.76300.76277.76253.76230.76206.76183.76161.76145.76130.76
1,6801,700367.29328.29305.29282.29258.29235.29211.29188.29165.29149.29134.29
1,7001,720373.82334.82309.82286.82262.82239.82215.82192.82169.82152.82137.82
1,7201,740380.35341.35314.35291.35267.35244.35220.35197.35174.35156.35141.35
1,7401,760386.88347.88318.88295.88271.88248.88224.88201.88178.88159.88144.88
1,7601,780393.41354.41323.41300.41276.41253.41229.41206.41183.41163.41148.41
1,7801,800399.94360.94327.94304.94280.94257.94233.94210.94187.94166.94151.94
1,8001,820406.47367.47332.47309.47285.47262.47238.47215.47192.47170.47155.47
1,8201,840413.00374.00337.00314.00290.00267.00243.00220.00197.00174.00159.00
1,8401,860419.53380.53341.53318.53294.53271.53247.53224.53201.53177.53162.53
1,8601,880426.06387.06348.06323.06299.06276.06252.06229.06206.06182.06166.06
1,8801,900432.59393.59354.59327.59303.59280.59256.59233.59210.59186.59169.59
1,9001,920439.12400.12361.12332.12308.12285.12261.12238.12215.12191.12173.12
1,9201,940445.65406.65367.65336.65312.65289.65265.65242.65219.65195.65176.65
1,9401,960452.18413.18374.18341.18317.18294.18270.18247.18224.18200.18180.18
1,9601,980458.71419.71380.71345.71321.71298.71274.71251.71228.71204.71183.71
1,9802,000465.24426.24387.24350.24326.24303.24279.24256.24233.24209.24187.24
2,0002,020471.77432.77393.77354.77330.77307.77283.77260.77237.77213.77190.77
2,0202,040478.30439.30400.30361.30335.30312.30288.30265.30242.30218.30195.30
2,0402,060484.83445.83406.83367.83339.83316.83292.83269.83246.83222.83199.83
2,0602,080491.36452.36413.36374.36344.36321.36297.36274.36251.36227.36204.36
2,0802,100497.89458.89419.89380.89348.89325.89301.89278.89255.89231.89208.89
 
$2,100 and overDo not use this table. See page 48 for instructions.
 
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2016)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$3357.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
335345$27.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01
34535528.7826.7826.7826.7826.7826.7826.7826.7826.7826.7826.78
35536530.5427.5427.5427.5427.5427.5427.5427.5427.5427.5427.54
36537532.3128.3128.3128.3128.3128.3128.3128.3128.3128.3128.31
37538534.0729.0729.0729.0729.0729.0729.0729.0729.0729.0729.07
38539535.8429.8429.8429.8429.8429.8429.8429.8429.8429.8429.84
39540537.6030.6030.6030.6030.6030.6030.6030.6030.6030.6030.60
40541539.3731.3731.3731.3731.3731.3731.3731.3731.3731.3731.37
41542541.1332.1332.1332.1332.1332.1332.1332.1332.1332.1332.13
42543542.9032.9032.9032.9032.9032.9032.9032.9032.9032.9032.90
43544544.6633.6633.6633.6633.6633.6633.6633.6633.6633.6633.66
44545546.4334.4334.4334.4334.4334.4334.4334.4334.4334.4334.43
45546548.1935.1935.1935.1935.1935.1935.1935.1935.1935.1935.19
46547549.9635.9635.9635.9635.9635.9635.9635.9635.9635.9635.96
47548551.7236.7236.7236.7236.7236.7236.7236.7236.7236.7236.72
48549553.4938.4937.4937.4937.4937.4937.4937.4937.4937.4937.49
49550555.2540.2538.2538.2538.2538.2538.2538.2538.2538.2538.25
50552558.4042.4039.4039.4039.4039.4039.4039.4039.4039.4039.40
52554561.9345.9340.9340.9340.9340.9340.9340.9340.9340.9340.93
54556565.4649.4642.4642.4642.4642.4642.4642.4642.4642.4642.46
56558568.9952.9943.9943.9943.9943.9943.9943.9943.9943.9943.99
58560572.5256.5245.5245.5245.5245.5245.5245.5245.5245.5245.52
60562576.0560.0547.0547.0547.0547.0547.0547.0547.0547.0547.05
62564579.5863.5848.5848.5848.5848.5848.5848.5848.5848.5848.58
64566583.1167.1151.1150.1150.1150.1150.1150.1150.1150.1150.11
66568586.6470.6454.6451.6451.6451.6451.6451.6451.6451.6451.64
68570590.1774.1758.1753.1753.1753.1753.1753.1753.1753.1753.17
70572593.7077.7061.7054.7054.7054.7054.7054.7054.7054.7054.70
72574597.2381.2365.2356.2356.2356.2356.2356.2356.2356.2356.23
745765100.7684.7668.7657.7657.7657.7657.7657.7657.7657.7657.76
765785104.2988.2972.2959.2959.2959.2959.2959.2959.2959.2959.29
785805107.8291.8275.8260.8260.8260.8260.8260.8260.8260.8260.82
805825111.3595.3579.3564.3562.3562.3562.3562.3562.3562.3562.35
825845114.8898.8882.8867.8863.8863.8863.8863.8863.8863.8863.88
845865118.41102.4186.4171.4165.4165.4165.4165.4165.4165.4165.41
865885121.94105.9489.9474.9466.9466.9466.9466.9466.9466.9466.94
885905125.47109.4793.4778.4768.4768.4768.4768.4768.4768.4768.47
905925129.00113.0097.0082.0070.0070.0070.0070.0070.0070.0070.00
925945132.53116.53100.5385.5371.5371.5371.5371.5371.5371.5371.53
945965136.06120.06104.0689.0673.0673.0673.0673.0673.0673.0673.06
965985139.59123.59107.5992.5976.5974.5974.5974.5974.5974.5974.59
9851,005143.12127.12111.1296.1280.1276.1276.1276.1276.1276.1276.12
1,0051,025146.65130.65114.6599.6583.6577.6577.6577.6577.6577.6577.65
1,0251,045150.18134.18118.18103.1887.1879.1879.1879.1879.1879.1879.18
1,0451,065153.71137.71121.71106.7190.7180.7180.7180.7180.7180.7180.71
1,0651,085158.24141.24125.24110.2494.2482.2482.2482.2482.2482.2482.24
1,0851,105162.77144.77128.77113.7797.7783.7783.7783.7783.7783.7783.77
1,1051,125167.30148.30132.30117.30101.3086.3085.3085.3085.3085.3085.30
1,1251,145171.83151.83135.83120.83104.8389.8386.8386.8386.8386.8386.83
1,1451,165176.36155.36139.36124.36108.3693.3688.3688.3688.3688.3688.36
1,1651,185180.89158.89142.89127.89111.8996.8989.8989.8989.8989.8989.89
1,1851,205185.42162.42146.42131.42115.42100.4291.4291.4291.4291.4291.42
1,2051,225189.95166.95149.95134.95118.95103.9592.9592.9592.9592.9592.95
1,2251,245194.48171.48153.48138.48122.48107.4894.4894.4894.4894.4894.48
1,2451,265199.01176.01157.01142.01126.01111.0196.0196.0196.0196.0196.01
1,2651,285203.54180.54160.54145.54129.54114.5498.5497.5497.5497.5497.54
1,2851,305208.07185.07164.07149.07133.07118.07102.0799.0799.0799.0799.07
1,3051,325212.60189.60167.60152.60136.60121.60105.60100.60100.60100.60100.60
1,3251,345217.13194.13171.13156.13140.13125.13109.13102.13102.13102.13102.13
1,3451,365221.66198.66175.66159.66143.66128.66112.66103.66103.66103.66103.66
1,3651,385226.19203.19180.19163.19147.19132.19116.19105.19105.19105.19105.19
1,3851,405230.72207.72184.72166.72150.72135.72119.72106.72106.72106.72106.72
1,4051,425235.25212.25189.25170.25154.25139.25123.25108.25108.25108.25108.25
1,4251,445239.78216.78193.78173.78157.78142.78126.78111.78109.78109.78109.78
1,4451,465244.31221.31198.31177.31161.31146.31130.31115.31111.31111.31111.31
1,4651,485248.84225.84202.84180.84164.84149.84133.84118.84112.84112.84112.84
1,4851,505253.37230.37207.37184.37168.37153.37137.37122.37114.37114.37114.37
1,5051,525257.90234.90211.90187.90171.90156.90140.90125.90115.90115.90115.90
$1,525$1,545262.43239.43216.43192.43175.43160.43144.43129.43117.43117.43117.43
1,5451,565266.96243.96220.96196.96178.96163.96147.96132.96118.96118.96118.96
1,5651,585271.49248.49225.49201.49182.49167.49151.49136.49120.49120.49120.49
1,5851,605276.02253.02230.02206.02186.02171.02155.02140.02124.02122.02122.02
1,6051,625280.55257.55234.55210.55189.55174.55158.55143.55127.55123.55123.55
1,6251,645285.08262.08239.08215.08193.08178.08162.08147.08131.08125.08125.08
1,6451,665289.61266.61243.61219.61196.61181.61165.61150.61134.61126.61126.61
1,6651,685294.14271.14248.14224.14201.14185.14169.14154.14138.14128.14128.14
1,6851,705298.67275.67252.67228.67205.67188.67172.67157.67141.67129.67129.67
1,7051,725303.20280.20257.20233.20210.20192.20176.20161.20145.20131.20131.20
1,7251,745307.73284.73261.73237.73214.73195.73179.73164.73148.73132.73132.73
1,7451,765312.26289.26266.26242.26219.26199.26183.26168.26152.26136.26134.26
1,7651,785316.79293.79270.79246.79223.79202.79186.79171.79155.79139.79135.79
1,7851,805321.32298.32275.32251.32228.32206.32190.32175.32159.32143.32137.32
1,8051,825325.85302.85279.85255.85232.85209.85193.85178.85162.85146.85138.85
1,8251,845330.38307.38284.38260.38237.38213.38197.38182.38166.38150.38140.38
1,8451,865334.91311.91288.91264.91241.91217.91200.91185.91169.91153.91141.91
1,8651,885339.44316.44293.44269.44246.44222.44204.44189.44173.44157.44143.44
1,8851,905343.97320.97297.97273.97250.97226.97207.97192.97176.97160.97145.97
1,9051,925348.50325.50302.50278.50255.50231.50211.50196.50180.50164.50149.50
1,9251,945353.03330.03307.03283.03260.03236.03215.03200.03184.03168.03153.03
1,9451,965357.56334.56311.56287.56264.56240.56218.56203.56187.56171.56156.56
1,9651,985362.09339.09316.09292.09269.09245.09222.09207.09191.09175.09160.09
1,9852,005366.62343.62320.62296.62273.62249.62226.62210.62194.62178.62163.62
2,0052,025371.15348.15325.15301.15278.15254.15231.15214.15198.15182.15167.15
2,0252,045375.68352.68329.68305.68282.68258.68235.68217.68201.68185.68170.68
2,0452,065380.21357.21334.21310.21287.21263.21240.21221.21205.21189.21174.21
2,0652,085384.74361.74338.74314.74291.74267.74244.74224.74208.74192.74177.74
2,0852,105389.27366.27343.27319.27296.27272.27249.27228.27212.27196.27181.27
2,1052,125393.80370.80347.80323.80300.80276.80253.80231.80215.80199.80184.80
2,1252,145398.33375.33352.33328.33305.33281.33258.33235.33219.33203.33188.33
2,1452,165402.86379.86356.86332.86309.86285.86262.86239.86222.86206.86