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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(p47)

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 48–67.
EIC
You cannot use the combined tables on pages 48–67 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 Publication 15 (Circular E).
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 Publication 15 (Circular E). For wages that do not exceed $117,000, the combined social security tax rate and Medicare tax rate is 7.65% each for the employee and employer for wages paid in 2014. 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 ($117,000 in 2014) 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.
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2014)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, 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
20021031.6824.6816.6815.6815.6815.6815.6815.6815.6815.6815.68
21022033.4526.4518.4516.4516.4516.4516.4516.4516.4516.4516.45
22023036.2128.2120.2117.2117.2117.2117.2117.2117.2117.2117.21
23024037.9829.9821.9817.9817.9817.9817.9817.9817.9817.9817.98
24025040.7431.7423.7418.7418.7418.7418.7418.7418.7418.7418.74
25026042.5133.5125.5119.5119.5119.5119.5119.5119.5119.5119.51
26027045.2735.2727.2720.2720.2720.2720.2720.2720.2720.2720.27
27028047.0437.0429.0421.0421.0421.0421.0421.0421.0421.0421.04
28029049.8038.8030.8022.8021.8021.8021.8021.8021.8021.8021.80
29030051.5740.5732.5724.5722.5722.5722.5722.5722.5722.5722.57
30031054.3342.3334.3326.3323.3323.3323.3323.3323.3323.3323.33
31032056.1045.1036.1028.1024.1024.1024.1024.1024.1024.1024.10
32033058.8646.8637.8629.8624.8624.8624.8624.8624.8624.8624.86
33034060.6349.6339.6331.6325.6325.6325.6325.6325.6325.6325.63
34035063.3951.3941.3933.3926.3926.3926.3926.3926.3926.3926.39
35036065.1654.1643.1635.1628.1627.1627.1627.1627.1627.1627.16
36037067.9255.9244.9236.9229.9227.9227.9227.9227.9227.9227.92
37038069.6958.6946.6938.6931.6928.6928.6928.6928.6928.6928.69
38039072.4560.4549.4540.4533.4529.4529.4529.4529.4529.4529.45
39040074.2263.2251.2242.2235.2230.2230.2230.2230.2230.2230.22
40041076.9864.9853.9843.9836.9830.9830.9830.9830.9830.9830.98
41042078.7567.7555.7545.7538.7531.7531.7531.7531.7531.7531.75
42043081.5169.5158.5147.5140.5132.5132.5132.5132.5132.5132.51
43044083.2872.2860.2849.2842.2834.2833.2833.2833.2833.2833.28
44045086.0474.0463.0451.0444.0436.0434.0434.0434.0434.0434.04
45046087.8176.8164.8153.8145.8137.8134.8134.8134.8134.8134.81
46047090.5778.5767.5755.5747.5739.5735.5735.5735.5735.5735.57
47048092.3481.3469.3458.3449.3441.3436.3436.3436.3436.3436.34
48049095.1083.1072.1060.1051.1043.1037.1037.1037.1037.1037.10
49050096.8785.8773.8762.8752.8744.8737.8737.8737.8737.8737.87
50051099.6387.6376.6364.6354.6346.6339.6338.6338.6338.6338.63
510520101.4090.4078.4067.4056.4048.4041.4039.4039.4039.4039.40
520530104.1692.1681.1669.1658.1650.1643.1640.1640.1640.1640.16
530540105.9394.9382.9371.9359.9351.9344.9340.9340.9340.9340.93
540550108.6996.6985.6973.6962.6953.6946.6941.6941.6941.6941.69
550560110.4699.4687.4676.4664.4655.4648.4642.4642.4642.4642.46
560570113.22101.2290.2278.2267.2257.2250.2243.2243.2243.2243.22
570580114.99103.9991.9980.9968.9958.9951.9943.9943.9943.9943.99
580590117.75105.7594.7582.7571.7560.7553.7545.7544.7544.7544.75
590600119.52108.5296.5285.5273.5262.5255.5247.5245.5245.5245.52
$600$610$122.28$110.28$99.28$87.28$76.28$65.28$57.28$49.28$46.28$46.28$46.28
610620124.05113.05101.0590.0578.0567.0559.0551.0547.0547.0547.05
620630126.81114.81103.8191.8180.8169.8160.8152.8147.8147.8147.81
630640128.58117.58105.5894.5882.5871.5862.5854.5848.5848.5848.58
640650131.34119.34108.3496.3485.3474.3464.3456.3449.3449.3449.34
650660133.11122.11110.1199.1187.1176.1166.1158.1150.1150.1150.11
660670135.87123.87112.87100.8789.8778.8767.8759.8751.8750.8750.87
670680137.64126.64114.64103.6491.6480.6469.6461.6453.6451.6451.64
680690140.40128.40117.40105.4094.4083.4071.4063.4055.4052.4052.40
690700142.17131.17119.17108.1796.1785.1774.1765.1757.1753.1753.17
700710144.93132.93121.93109.9398.9387.9375.9366.9358.9353.9353.93
710720146.70135.70123.70112.70100.7089.7078.7068.7060.7054.7054.70
720730149.46137.46126.46114.46103.4692.4680.4670.4662.4655.4655.46
730740151.23140.23128.23117.23105.2394.2383.2372.2364.2357.2356.23
740750153.99141.99130.99118.99107.9996.9984.9973.9965.9958.9956.99
750760155.76144.76132.76121.76109.7698.7687.7675.7667.7660.7657.76
760770159.52146.52135.52123.52112.52101.5289.5278.5269.5262.5258.52
770780162.29149.29137.29126.29114.29103.2992.2980.2971.2964.2959.29
780790166.05151.05140.05128.05117.05106.0594.0583.0573.0566.0560.05
790800168.82153.82141.82130.82118.82107.8296.8284.8274.8267.8260.82
800810172.58155.58144.58132.58121.58110.5898.5887.5876.5869.5861.58
810820175.35158.35146.35135.35123.35112.35101.3589.3578.3571.3563.35
820830179.11160.11149.11137.11126.11115.11103.1192.1180.1173.1165.11
830840181.88162.88150.88139.88127.88116.88105.8893.8882.8874.8866.88
840850185.64166.64153.64141.64130.64119.64107.6496.6484.6476.6468.64
850860188.41169.41155.41144.41132.41121.41110.4198.4187.4178.4170.41
860870192.17173.17158.17146.17135.17124.17112.17101.1789.1780.1772.17
870880194.94175.94159.94148.94136.94125.94114.94102.9491.9481.9473.94
880890198.70179.70162.70150.70139.70128.70116.70105.7093.7083.7075.70
890900201.47182.47164.47153.47141.47130.47119.47107.4796.4785.4777.47
900910205.23186.23167.23155.23144.23133.23121.23110.2398.2387.2379.23
910920208.00189.00170.00158.00146.00135.00124.00112.00101.0089.0081.00
920930211.76192.76173.76159.76148.76137.76125.76114.76102.7691.7682.76
930940214.53195.53176.53162.53150.53139.53128.53116.53105.5393.5384.53
940950218.29199.29180.29164.29153.29142.29130.29119.29107.2996.2986.29
950960221.06202.06183.06167.06155.06144.06133.06121.06110.0698.0688.06
960970224.82205.82186.82168.82157.82146.82134.82123.82111.82100.8289.82
970980227.59208.59189.59171.59159.59148.59137.59125.59114.59102.5991.59
980990231.35212.35193.35174.35162.35151.35139.35128.35116.35105.3594.35
9901,000234.12215.12196.12177.12164.12153.12142.12130.12119.12107.1296.12
1,0001,010237.88218.88199.88180.88166.88155.88143.88132.88120.88109.8898.88
1,0101,020240.65221.65202.65183.65168.65157.65146.65134.65123.65111.65100.65
1,0201,030244.41225.41206.41187.41171.41160.41148.41137.41125.41114.41103.41
1,0301,040247.18228.18209.18190.18173.18162.18151.18139.18128.18116.18105.18
1,0401,050250.94231.94212.94193.94175.94164.94152.94141.94129.94118.94107.94
1,0501,060253.71234.71215.71196.71177.71166.71155.71143.71132.71120.71109.71
1,0601,070257.47238.47219.47200.47181.47169.47157.47146.47134.47123.47112.47
1,0701,080260.24241.24222.24203.24184.24171.24160.24148.24137.24125.24114.24
1,0801,090264.00245.00226.00207.00188.00174.00162.00151.00139.00128.00117.00
1,0901,100266.77247.77228.77209.77190.77175.77164.77152.77141.77129.77118.77
1,1001,110270.53251.53232.53213.53194.53178.53166.53155.53143.53132.53121.53
1,1101,120273.30254.30235.30216.30197.30180.30169.30157.30146.30134.30123.30
1,1201,130277.06258.06239.06220.06201.06183.06171.06160.06148.06137.06126.06
1,1301,140279.83260.83241.83222.83203.83184.83173.83161.83150.83138.83127.83
1,1401,150283.59264.59245.59226.59207.59188.59175.59164.59152.59141.59130.59
1,1501,160286.36267.36248.36229.36210.36191.36178.36166.36155.36143.36132.36
1,1601,170290.12271.12252.12233.12214.12195.12180.12169.12157.12146.12135.12
1,1701,180292.89273.89254.89235.89216.89197.89182.89170.89159.89147.89136.89
1,1801,190296.65277.65258.65239.65220.65201.65184.65173.65161.65150.65139.65
1,1901,200299.42280.42261.42242.42223.42204.42187.42175.42164.42152.42141.42
1,2001,210303.18284.18265.18246.18227.18208.18189.18178.18166.18155.18144.18
1,2101,220305.95286.95267.95248.95229.95210.95191.95179.95168.95156.95145.95
1,2201,230309.71290.71271.71252.71233.71214.71195.71182.71170.71159.71148.71
1,2301,240312.48293.48274.48255.48236.48217.48198.48184.48173.48161.48150.48
1,2401,250316.24297.24278.24259.24240.24221.24202.24187.24175.24164.24153.24
 
$1,250 and overDo not use this table. See page 47 for instructions.
 
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2014)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$1657.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
165170$13.81$12.81$12.81$12.81$12.81$12.81$12.81$12.81$12.81$12.81$12.81
17017514.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518015.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018515.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519017.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019517.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520019.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
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
24025026.7419.7418.7418.7418.7418.7418.7418.7418.7418.7418.74
25026028.5121.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027030.2723.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028032.0425.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029033.8026.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030035.5728.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031037.3330.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032039.1032.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033040.8633.8625.8624.8624.8624.8624.8624.8624.8624.8624.86
33034042.6335.6327.6325.6325.6325.6325.6325.6325.6325.6325.63
34035044.3937.3929.3926.3926.3926.3926.3926.3926.3926.3926.39
35036046.1639.1631.1627.1627.1627.1627.1627.1627.1627.1627.16
36037047.9240.9232.9227.9227.9227.9227.9227.9227.9227.9227.92
37038049.6942.6934.6928.6928.6928.6928.6928.6928.6928.6928.69
38039051.4544.4536.4529.4529.4529.4529.4529.4529.4529.4529.45
39040053.2246.2238.2230.2230.2230.2230.2230.2230.2230.2230.22
40041054.9847.9839.9831.9830.9830.9830.9830.9830.9830.9830.98
41042056.7549.7541.7533.7531.7531.7531.7531.7531.7531.7531.75
42043058.5151.5143.5135.5132.5132.5132.5132.5132.5132.5132.51
43044060.2853.2845.2837.2833.2833.2833.2833.2833.2833.2833.28
44045062.0455.0447.0439.0434.0434.0434.0434.0434.0434.0434.04
45046063.8156.8148.8140.8134.8134.8134.8134.8134.8134.8134.81
46047065.5758.5750.5742.5735.5735.5735.5735.5735.5735.5735.57
47048067.3460.3452.3444.3437.3436.3436.3436.3436.3436.3436.34
48049069.1062.1054.1046.1039.1037.1037.1037.1037.1037.1037.10
49050070.8763.8755.8747.8740.8737.8737.8737.8737.8737.8737.87
50051072.6365.6357.6349.6342.6338.6338.6338.6338.6338.6338.63
51052074.4067.4059.4051.4044.4039.4039.4039.4039.4039.4039.40
52053077.1669.1661.1653.1646.1640.1640.1640.1640.1640.1640.16
53054078.9370.9362.9354.9347.9340.9340.9340.9340.9340.9340.93
54055081.6972.6964.6956.6949.6941.6941.6941.6941.6941.6941.69
55056083.4674.4666.4658.4651.4643.4642.4642.4642.4642.4642.46
56057086.2276.2268.2260.2253.2245.2243.2243.2243.2243.2243.22
57058087.9977.9969.9961.9954.9946.9943.9943.9943.9943.9943.99
58059090.7579.7571.7563.7556.7548.7544.7544.7544.7544.7544.75
59060092.5281.5273.5265.5258.5250.5245.5245.5245.5245.5245.52
60061095.2884.2875.2867.2860.2852.2846.2846.2846.2846.2846.28
61062097.0586.0577.0569.0562.0554.0547.0547.0547.0547.0547.05
62063099.8188.8178.8170.8163.8155.8148.8147.8147.8147.8147.81
630640101.5890.5880.5872.5865.5857.5850.5848.5848.5848.5848.58
640650104.3493.3482.3474.3467.3459.3452.3449.3449.3449.3449.34
650660106.1195.1184.1176.1169.1161.1154.1150.1150.1150.1150.11
660670108.8797.8785.8777.8770.8762.8755.8750.8750.8750.8750.87
670680110.6499.6488.6479.6472.6464.6457.6451.6451.6451.6451.64
680690113.40102.4090.4081.4074.4066.4059.4052.4052.4052.4052.40
690700115.17104.1793.1783.1776.1768.1761.1753.1753.1753.1753.17
700710117.93106.9394.9384.9377.9369.9362.9354.9353.9353.9353.93
710720119.70108.7097.7086.7079.7071.7064.7056.7054.7054.7054.70
720730122.46111.4699.4688.4681.4673.4666.4658.4655.4655.4655.46
730740124.23113.23102.2390.2383.2375.2368.2360.2356.2356.2356.23
740750126.99115.99103.9992.9984.9976.9969.9961.9956.9956.9956.99
750760128.76117.76106.7694.7686.7678.7671.7663.7657.7657.7657.76
760770131.52120.52108.5297.5288.5280.5273.5265.5258.5258.5258.52
770780133.29122.29111.2999.2990.2982.2975.2967.2959.2959.2959.29
780790136.05125.05113.05102.0592.0584.0577.0569.0561.0560.0560.05
790800137.82126.82115.82103.8293.8285.8278.8270.8262.8260.8260.82
$800$810$140.58$129.58$117.58$106.58$95.58$87.58$80.58$72.58$64.58$61.58$61.58
810820142.35131.35120.35108.3597.3589.3582.3574.3566.3562.3562.35
820830145.11134.11122.11111.1199.1191.1184.1176.1168.1163.1163.11
830840146.88135.88124.88112.88101.8892.8885.8877.8869.8863.8863.88
840850149.64138.64126.64115.64103.6494.6487.6479.6471.6464.6464.64
850860151.41140.41129.41117.41106.4196.4189.4181.4173.4166.4165.41
860870154.17143.17131.17120.17108.1798.1791.1783.1775.1768.1766.17
870880155.94144.94133.94121.94110.9499.9492.9484.9476.9469.9466.94
880890158.70147.70135.70124.70112.70101.7094.7086.7078.7071.7067.70
890900160.47149.47138.47126.47115.47103.4796.4788.4780.4773.4768.47
900910163.23152.23140.23129.23117.23106.2398.2390.2382.2375.2369.23
910920165.00154.00143.00131.00120.00108.00100.0092.0084.0077.0070.00
920930167.76156.76144.76133.76121.76110.76101.7693.7685.7678.7670.76
930940169.53158.53147.53135.53124.53112.53103.5395.5387.5380.5372.53
940950172.29161.29149.29138.29126.29115.29105.2997.2989.2982.2974.29
950960174.06163.06152.06140.06129.06117.06107.0699.0691.0684.0676.06
960970176.82165.82153.82142.82130.82119.82108.82100.8292.8285.8277.82
970980178.59167.59156.59144.59133.59121.59110.59102.5994.5987.5979.59
980990181.35170.35158.35147.35135.35124.35113.35104.3596.3589.3581.35
9901,000183.12172.12161.12149.12138.12126.12115.12106.1298.1291.1283.12
1,0001,010185.88174.88162.88151.88139.88128.88117.88107.8899.8892.8884.88
1,0101,020187.65176.65165.65153.65142.65130.65119.65109.65101.6594.6586.65
1,0201,030190.41179.41167.41156.41144.41133.41122.41111.41103.4196.4188.41
1,0301,040192.18181.18170.18158.18147.18135.18124.18113.18105.1898.1890.18
1,0401,050194.94183.94171.94160.94148.94137.94126.94114.94106.9499.9491.94
1,0501,060196.71185.71174.71162.71151.71139.71128.71117.71108.71101.7193.71
1,0601,070199.47188.47176.47165.47153.47142.47131.47119.47110.47103.4795.47
1,0701,080201.24190.24179.24167.24156.24144.24133.24122.24112.24105.2497.24
1,0801,090204.00193.00181.00170.00158.00147.00136.00124.00114.00107.0099.00
1,0901,100205.77194.77183.77171.77160.77148.77137.77126.77115.77108.77100.77
1,1001,110208.53197.53185.53174.53162.53151.53140.53128.53117.53110.53102.53
1,1101,120210.30199.30188.30176.30165.30153.30142.30131.30119.30112.30104.30
1,1201,130213.06202.06190.06179.06167.06156.06145.06133.06122.06114.06106.06
1,1301,140214.83203.83192.83180.83169.83157.83146.83135.83123.83115.83107.83
1,1401,150217.59206.59194.59183.59171.59160.59149.59137.59126.59117.59109.59
1,1501,160219.36208.36197.36185.36174.36162.36151.36140.36128.36119.36111.36
1,1601,170222.12211.12199.12188.12176.12165.12154.12142.12131.12121.12113.12
1,1701,180223.89212.89201.89189.89178.89166.89155.89144.89132.89122.89114.89
1,1801,190226.65215.65203.65192.65180.65169.65158.65146.65135.65124.65116.65
1,1901,200228.42217.42206.42194.42183.42171.42160.42149.42137.42126.42118.42
1,2001,210231.18220.18208.18197.18185.18174.18163.18151.18140.18128.18120.18
1,2101,220232.95221.95210.95198.95187.95175.95164.95153.95141.95130.95121.95
1,2201,230235.71224.71212.71201.71189.71178.71167.71155.71144.71132.71123.71
1,2301,240237.48226.48215.48203.48192.48180.48169.48158.48146.48135.48125.48
1,2401,250240.24229.24217.24206.24194.24183.24172.24160.24149.24137.24127.24
1,2501,260242.01231.01220.01208.01197.01185.01174.01163.01151.01140.01129.01
1,2601,270244.77233.77221.77210.77198.77187.77176.77164.77153.77141.77130.77
1,2701,280246.54235.54224.54212.54201.54189.54178.54167.54155.54144.54132.54
1,2801,290249.30238.30226.30215.30203.30192.30181.30169.30158.30146.30135.30
1,2901,300251.07240.07229.07217.07206.07194.07183.07172.07160.07149.07137.07
1,3001,310253.83242.83230.83219.83207.83196.83185.83173.83162.83150.83139.83
1,3101,320255.60244.60233.60221.60210.60198.60187.60176.60164.60153.60141.60
1,3201,330258.36247.36235.36224.36212.36201.36190.36178.36167.36155.36144.36
1,3301,340260.13249.13238.13226.13215.13203.13192.13181.13169.13158.13146.13
1,3401,350262.89251.89239.89228.89216.89205.89194.89182.89171.89159.89148.89
1,3501,360264.66253.66242.66230.66219.66207.66196.66185.66173.66162.66150.66
1,3601,370267.42256.42244.42233.42221.42210.42199.42187.42176.42164.42153.42
1,3701,380269.19258.19247.19235.19224.19212.19201.19190.19178.19167.19155.19
1,3801,390271.95260.95248.95237.95225.95214.95203.95191.95180.95168.95157.95
1,3901,400273.72262.72251.72239.72228.72216.72205.72194.72182.72171.72159.72
1,4001,410276.48265.48253.48242.48230.48219.48208.48196.48185.48173.48162.48
1,4101,420278.25267.25256.25244.25233.25221.25210.25199.25187.25176.25164.25
1,4201,430281.01270.01258.01247.01235.01224.01213.01201.01190.01178.01167.01
1,4301,440282.78271.78260.78248.78237.78225.78214.78203.78191.78180.78168.78
1,4401,450285.54274.54262.54251.54239.54228.54217.54205.54194.54182.54171.54
1,4501,460287.31276.31265.31253.31242.31230.31219.31208.31196.31185.31173.31
1,4601,470290.07279.07267.07256.07244.07233.07222.07210.07199.07187.07176.07
 
$1,470 and overDo not use this table. See page 47 for instructions.
 
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2014)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, 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
25026036.5121.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027038.2723.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028040.0425.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029041.8026.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030043.5728.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031045.3330.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032047.1032.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033048.8633.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034050.6335.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035052.3937.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036054.1639.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037055.9240.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038057.6942.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039059.4544.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040061.2246.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041062.9847.9831.9830.9830.9830.9830.9830.9830.9830.9830.98
41042064.7549.7533.7531.7531.7531.7531.7531.7531.7531.7531.75
42043066.5151.5135.5132.5132.5132.5132.5132.5132.5132.5132.51
43044068.2853.2837.2833.2833.2833.2833.2833.2833.2833.2833.28
44045070.0455.0439.0434.0434.0434.0434.0434.0434.0434.0434.04
45046072.8156.8140.8134.8134.8134.8134.8134.8134.8134.8134.81
46047074.5758.5742.5735.5735.5735.5735.5735.5735.5735.5735.57
47048077.3460.3444.3436.3436.3436.3436.3436.3436.3436.3436.34
48049079.1062.1046.1037.1037.1037.1037.1037.1037.1037.1037.10
49050081.8763.8747.8737.8737.8737.8737.8737.8737.8737.8737.87
50052085.0266.0251.0239.0239.0239.0239.0239.0239.0239.0239.02
52054089.5569.5554.5540.5540.5540.5540.5540.5540.5540.5540.55
54056094.0873.0858.0843.0842.0842.0842.0842.0842.0842.0842.08
56058098.6176.6161.6146.6143.6143.6143.6143.6143.6143.6143.61
580600103.1480.1465.1450.1445.1445.1445.1445.1445.1445.1445.14
600620107.6784.6768.6753.6746.6746.6746.6746.6746.6746.6746.67
620640112.2089.2072.2057.2048.2048.2048.2048.2048.2048.2048.20
640660116.7393.7375.7360.7349.7349.7349.7349.7349.7349.7349.73
660680121.2698.2679.2664.2651.2651.2651.2651.2651.2651.2651.26
680700125.79102.7982.7967.7952.7952.7952.7952.7952.7952.7952.79
700720130.32107.3286.3271.3256.3254.3254.3254.3254.3254.3254.32
720740134.85111.8589.8574.8559.8555.8555.8555.8555.8555.8555.85
740760139.38116.3893.3878.3863.3857.3857.3857.3857.3857.3857.38
760780143.91120.9197.9181.9166.9158.9158.9158.9158.9158.9158.91
780800148.44125.44102.4485.4470.4460.4460.4460.4460.4460.4460.44
$800$820$152.97$129.97$106.97$88.97$73.97$61.97$61.97$61.97$61.97$61.97$61.97
820840157.50134.50111.5092.5077.5063.5063.5063.5063.5063.5063.50
840860162.03139.03116.0396.0381.0365.0365.0365.0365.0365.0365.03
860880166.56143.56120.5699.5684.5668.5666.5666.5666.5666.5666.56
880900171.09148.09125.09103.0988.0972.0968.0968.0968.0968.0968.09
900920175.62152.62129.62107.6291.6275.6269.6269.6269.6269.6269.62
920940180.15157.15134.15112.1595.1579.1571.1571.1571.1571.1571.15
940960184.68161.68138.68116.6898.6882.6872.6872.6872.6872.6872.68
960980189.21166.21143.21121.21102.2186.2174.2174.2174.2174.2174.21
9801,000193.74170.74147.74125.74105.7489.7475.7475.7475.7475.7475.74
1,0001,020198.27175.27152.27130.27109.2793.2778.2777.2777.2777.2777.27
1,0201,040202.80179.80156.80134.80112.8096.8081.8078.8078.8078.8078.80
1,0401,060207.33184.33161.33139.33116.33100.3385.3380.3380.3380.3380.33
1,0601,080211.86188.86165.86143.86120.86103.8688.8681.8681.8681.8681.86
1,0801,100216.39193.39170.39148.39125.39107.3992.3983.3983.3983.3983.39
1,1001,120220.92197.92174.92152.92129.92110.9295.9284.9284.9284.9284.92
1,1201,140225.45202.45179.45157.45134.45114.4599.4586.4586.4586.4586.45
1,1401,160229.98206.98183.98161.98138.98117.98102.9887.9887.9887.9887.98
1,1601,180234.51211.51188.51166.51143.51121.51106.5191.5189.5189.5189.51
1,1801,200239.04216.04193.04171.04148.04125.04110.0495.0491.0491.0491.04
1,2001,220243.57220.57197.57175.57152.57129.57113.5798.5792.5792.5792.57
1,2201,240248.10225.10202.10180.10157.10134.10117.10102.1094.1094.1094.10
1,2401,260252.63229.63206.63184.63161.63138.63120.63105.6395.6395.6395.63
1,2601,280257.16234.16211.16189.16166.16143.16124.16109.1697.1697.1697.16
1,2801,300261.69238.69215.69193.69170.69147.69127.69112.6998.6998.6998.69
1,3001,320266.22243.22220.22198.22175.22152.22131.22116.22101.22100.22100.22
1,3201,340270.75247.75224.75202.75179.75156.75134.75119.75104.75101.75101.75
1,3401,360275.28252.28229.28207.28184.28161.28138.28123.28108.28103.28103.28
1,3601,380279.81256.81233.81211.81188.81165.81142.81126.81111.81104.81104.81
1,3801,400284.34261.34238.34216.34193.34170.34147.34130.34115.34106.34106.34
1,4001,420288.87265.87242.87220.87197.87174.87151.87133.87118.87107.87107.87
1,4201,440293.40270.40247.40225.40202.40179.40156.40137.40122.40109.40109.40
1,4401,460297.93274.93251.93229.93206.93183.93160.93140.93125.93110.93110.93
1,4601,480302.46279.46256.46234.46211.46188.46165.46144.46129.46114.46112.46
1,4801,500306.99283.99260.99238.99215.99192.99169.99147.99132.99117.99113.99
1,5001,520311.52288.52265.52243.52220.52197.52174.52152.52136.52121.52115.52
1,5201,540318.05293.05270.05248.05225.05202.05179.05157.05140.05125.05117.05
1,5401,560324.58297.58274.58252.58229.58206.58183.58161.58143.58128.58118.58
1,5601,580331.11302.11279.11257.11234.11211.11188.11166.11147.11132.11120.11
1,5801,600337.64306.64283.64261.64238.64215.64192.64170.64150.64135.64121.64
1,6001,620344.17311.17288.17266.17243.17220.17197.17175.17154.17139.17123.17
1,6201,640350.70315.70292.70270.70247.70224.70201.70179.70157.70142.70126.70
1,6401,660357.23320.23297.23275.23252.23229.23206.23184.23161.23146.23130.23
1,6601,680363.76326.76301.76279.76256.76233.76210.76188.76165.76149.76133.76
1,6801,700370.29333.29306.29284.29261.29238.29215.29193.29170.29153.29137.29
1,7001,720376.82339.82310.82288.82265.82242.82219.82197.82174.82156.82140.82
1,7201,740383.35346.35315.35293.35270.35247.35224.35202.35179.35160.35144.35
1,7401,760389.88352.88319.88297.88274.88251.88228.88206.88183.88163.88147.88
1,7601,780396.41359.41324.41302.41279.41256.41233.41211.41188.41167.41151.41
1,7801,800402.94365.94328.94306.94283.94260.94237.94215.94192.94170.94154.94
1,8001,820409.47372.47334.47311.47288.47265.47242.47220.47197.47174.47158.47
1,8201,840416.00379.00341.00316.00293.00270.00247.00225.00202.00179.00162.00
1,8401,860422.53385.53347.53320.53297.53274.53251.53229.53206.53183.53165.53
1,8601,880429.06392.06354.06325.06302.06279.06256.06234.06211.06188.06169.06
1,8801,900435.59398.59360.59329.59306.59283.59260.59238.59215.59192.59172.59
1,9001,920442.12405.12367.12334.12311.12288.12265.12243.12220.12197.12176.12
1,9201,940448.65411.65373.65338.65315.65292.65269.65247.65224.65201.65179.65
1,9401,960455.18418.18380.18343.18320.18297.18274.18252.18229.18206.18183.18
1,9601,980461.71424.71386.71348.71324.71301.71278.71256.71233.71210.71187.71
1,9802,000468.24431.24393.24355.24329.24306.24283.24261.24238.24215.24192.24
2,0002,020474.77437.77399.77361.77333.77310.77287.77265.77242.77219.77196.77
2,0202,040481.30444.30406.30368.30338.30315.30292.30270.30247.30224.30201.30
2,0402,060487.83450.83412.83374.83342.83319.83296.83274.83251.83228.83205.83
2,0602,080494.36457.36419.36381.36347.36324.36301.36279.36256.36233.36210.36
2,0802,100500.89463.89425.89387.89351.89328.89305.89283.89260.89237.89214.89
 
$2,100 and overDo not use this table. See page 47 for instructions.
 
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2014)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$3307.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
330340$26.63$25.63$25.63$25.63$25.63$25.63$25.63$25.63$25.63$25.63$25.63
34035028.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036030.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037031.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038033.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039035.4529.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040037.2230.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041038.9830.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042040.7531.7531.7531.7531.7531.7531.7531.7531.7531.7531.75
42043042.5132.5132.5132.5132.5132.5132.5132.5132.5132.5132.51
43044044.2833.2833.2833.2833.2833.2833.2833.2833.2833.2833.28
44045046.0434.0434.0434.0434.0434.0434.0434.0434.0434.0434.04
45046047.8134.8134.8134.8134.8134.8134.8134.8134.8134.8134.81
46047049.5735.5735.5735.5735.5735.5735.5735.5735.5735.5735.57
47048051.3436.3436.3436.3436.3436.3436.3436.3436.3436.3436.34
48049053.1038.1037.1037.1037.1037.1037.1037.1037.1037.1037.10
49050054.8739.8737.8737.8737.8737.8737.8737.8737.8737.8737.87
50052058.0242.0239.0239.0239.0239.0239.0239.0239.0239.0239.02
52054061.5545.5540.5540.5540.5540.5540.5540.5540.5540.5540.55
54056065.0849.0842.0842.0842.0842.0842.0842.0842.0842.0842.08
56058068.6152.6143.6143.6143.6143.6143.6143.6143.6143.6143.61
58060072.1456.1445.1445.1445.1445.1445.1445.1445.1445.1445.14
60062075.6759.6746.6746.6746.6746.6746.6746.6746.6746.6746.67
62064079.2063.2048.2048.2048.2048.2048.2048.2048.2048.2048.20
64066082.7366.7351.7349.7349.7349.7349.7349.7349.7349.7349.73
66068086.2670.2655.2651.2651.2651.2651.2651.2651.2651.2651.26
68070089.7973.7958.7952.7952.7952.7952.7952.7952.7952.7952.79
70072093.3277.3262.3254.3254.3254.3254.3254.3254.3254.3254.32
72074096.8580.8565.8555.8555.8555.8555.8555.8555.8555.8555.85
740760100.3884.3869.3857.3857.3857.3857.3857.3857.3857.3857.38
760780103.9187.9172.9158.9158.9158.9158.9158.9158.9158.9158.91
780800107.4491.4476.4461.4460.4460.4460.4460.4460.4460.4460.44
800820110.9794.9779.9764.9761.9761.9761.9761.9761.9761.9761.97
820840114.5098.5083.5068.5063.5063.5063.5063.5063.5063.5063.50
840860118.03102.0387.0372.0365.0365.0365.0365.0365.0365.0365.03
860880121.56105.5690.5675.5666.5666.5666.5666.5666.5666.5666.56
880900125.09109.0994.0979.0968.0968.0968.0968.0968.0968.0968.09
900920128.62112.6297.6282.6269.6269.6269.6269.6269.6269.6269.62
920940132.15116.15101.1586.1571.1571.1571.1571.1571.1571.1571.15
940960135.68119.68104.6889.6874.6872.6872.6872.6872.6872.6872.68
960980139.21123.21108.2193.2178.2174.2174.2174.2174.2174.2174.21
9801,000142.74126.74111.7496.7481.7475.7475.7475.7475.7475.7475.74
1,0001,020146.27130.27115.27100.2785.2777.2777.2777.2777.2777.2777.27
1,0201,040149.80133.80118.80103.8088.8078.8078.8078.8078.8078.8078.80
1,0401,060154.33137.33122.33107.3392.3380.3380.3380.3380.3380.3380.33
1,0601,080158.86140.86125.86110.8695.8681.8681.8681.8681.8681.8681.86
1,0801,100163.39144.39129.39114.3999.3984.3983.3983.3983.3983.3983.39
1,1001,120167.92147.92132.92117.92102.9287.9284.9284.9284.9284.9284.92
1,1201,140172.45151.45136.45121.45106.4591.4586.4586.4586.4586.4586.45
1,1401,160176.98154.98139.98124.98109.9894.9887.9887.9887.9887.9887.98
1,1601,180181.51158.51143.51128.51113.5198.5189.5189.5189.5189.5189.51
1,1801,200186.04163.04147.04132.04117.04102.0491.0491.0491.0491.0491.04
1,2001,220190.57167.57150.57135.57120.57105.5792.5792.5792.5792.5792.57
1,2201,240195.10172.10154.10139.10124.10109.1094.1094.1094.1094.1094.10
1,2401,260199.63176.63157.63142.63127.63112.6396.6395.6395.6395.6395.63
1,2601,280204.16181.16161.16146.16131.16116.16100.1697.1697.1697.1697.16
1,2801,300208.69185.69164.69149.69134.69119.69103.6998.6998.6998.6998.69
1,3001,320213.22190.22168.22153.22138.22123.22107.22100.22100.22100.22100.22
1,3201,340217.75194.75171.75156.75141.75126.75110.75101.75101.75101.75101.75
1,3401,360222.28199.28176.28160.28145.28130.28114.28103.28103.28103.28103.28
1,3601,380226.81203.81180.81163.81148.81133.81117.81104.81104.81104.81104.81
1,3801,400231.34208.34185.34167.34152.34137.34121.34106.34106.34106.34106.34
1,4001,420235.87212.87189.87170.87155.87140.87124.87109.87107.87107.87107.87
1,4201,440240.40217.40194.40174.40159.40144.40128.40113.40109.40109.40109.40
1,4401,460244.93221.93198.93177.93162.93147.93131.93116.93110.93110.93110.93
1,4601,480249.46226.46203.46181.46166.46151.46135.46120.46112.46112.46112.46
1,4801,500253.99230.99207.99184.99169.99154.99138.99123.99113.99113.99113.99
$1,500$1,520$258.52$235.52$212.52$189.52$173.52$158.52$142.52$127.52$115.52$115.52$115.52
1,5201,540263.05240.05217.05194.05177.05162.05146.05131.05117.05117.05117.05
1,5401,560267.58244.58221.58198.58180.58165.58149.58134.58119.58118.58118.58
1,5601,580272.11249.11226.11203.11184.11169.11153.11138.11123.11120.11120.11
1,5801,600276.64253.64230.64207.64187.64172.64156.64141.64126.64121.64121.64
1,6001,620281.17258.17235.17212.17191.17176.17160.17145.17130.17123.17123.17
1,6201,640285.70262.70239.70216.70194.70179.70163.70148.70133.70124.70124.70
1,6401,660290.23267.23244.23221.23199.23183.23167.23152.23137.23126.23126.23
1,6601,680294.76271.76248.76225.76203.76186.76170.76155.76140.76127.76127.76
1,6801,700299.29276.29253.29230.29208.29190.29174.29159.29144.29129.29129.29
1,7001,720303.82280.82257.82234.82212.82193.82177.82162.82147.82132.82130.82
1,7201,740308.35285.35262.35239.35217.35197.35181.35166.35151.35136.35132.35
1,7401,760312.88289.88266.88243.88221.88200.88184.88169.88154.88139.88133.88
1,7601,780317.41294.41271.41248.41226.41204.41188.41173.41158.41143.41135.41
1,7801,800321.94298.94275.94252.94230.94207.94191.94176.94161.94146.94136.94
1,8001,820326.47303.47280.47257.47235.47212.47195.47180.47165.47150.47138.47
1,8201,840331.00308.00285.00262.00240.00217.00199.00184.00169.00154.00140.00
1,8401,860335.53312.53289.53266.53244.53221.53202.53187.53172.53157.53142.53
1,8601,880340.06317.06294.06271.06249.06226.06206.06191.06176.06161.06146.06
1,8801,900344.59321.59298.59275.59253.59230.59209.59194.59179.59164.59149.59
1,9001,920349.12326.12303.12280.12258.12235.12213.12198.12183.12168.12153.12
1,9201,940353.65330.65307.65284.65262.65239.65216.65201.65186.65171.65156.65
1,9401,960358.18335.18312.18289.18267.18244.18221.18205.18190.18175.18160.18
1,9601,980362.71339.71316.71293.71271.71248.71225.71208.71193.71178.71163.71
1,9802,000367.24344.24321.24298.24276.24253.24230.24212.24197.24182.24167.24
2,0002,020371.77348.77325.77302.77280.77257.77234.77215.77200.77185.77170.77
2,0202,040376.30353.30330.30307.30285.30262.30239.30219.30204.30189.30174.30
2,0402,060380.83357.83334.83311.83289.83266.83243.83222.83207.83192.83177.83
2,0602,080385.36362.36339.36316.36294.36271.36248.36226.36211.36196.36181.36
2,0802,100389.89366.89343.89320.89298.89275.89252.89229.89214.89199.89184.89
2,1002,120394.42371.42348.42325.42303.42280.42257.42234.42218.42203.42188.42
2,1202,140398.95375.95352.95329.95307.95284.95261.95238.95221.95206.95191.95
2,1402,160403.48380.48357.48334.48312.48289.48266.48243.48225.48210.48195.48
2,1602,180408.01385.01