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

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.

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 $113,700 the combined social security tax rate and Medicare tax rate is 7.65% each for the employee and employer for wages paid in 2013. 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 ($113,700 in 2013) 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 2013)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is——
$ 0	$55	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
55	60	$6.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40
60	65	6.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78
65	70	8.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16
70	75	8.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55
75	80	9.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93
80	85	10.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31
85	90	11.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69
90	95	12.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08
95	100	13.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46
100	105	13.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84
105	110	15.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22
110	115	15.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61
115	120	16.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99
120	125	17.37	10.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37
125	130	18.75	10.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
130	135	19.14	12.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	20.52	12.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	20.90	13.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	22.28	14.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	22.67	15.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	24.05	16.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	24.43	17.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	25.81	17.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	26.20	19.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	27.58	19.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	27.96	20.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	29.34	21.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	29.73	22.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	31.11	23.11	16.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	210	31.68	24.68	16.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68
210	220	33.45	26.45	18.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45
220	230	36.21	28.21	20.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21
230	240	37.98	29.98	21.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98
240	250	40.74	31.74	23.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74
250	260	42.51	33.51	25.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	45.27	35.27	27.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	47.04	37.04	29.04	22.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	49.80	38.80	30.80	23.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	51.57	40.57	32.57	25.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	54.33	43.33	34.33	27.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	56.10	45.10	36.10	29.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	58.86	47.86	37.86	30.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	60.63	49.63	39.63	32.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	63.39	52.39	41.39	34.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	65.16	54.16	43.16	36.16	28.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	67.92	56.92	44.92	37.92	29.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	69.69	58.69	47.69	39.69	31.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	72.45	61.45	49.45	41.45	33.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	74.22	63.22	52.22	43.22	35.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	76.98	65.98	53.98	44.98	36.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	78.75	67.75	56.75	46.75	38.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	81.51	70.51	58.51	48.51	40.51	33.51	32.51	32.51	32.51	32.51	32.51
430	440	83.28	72.28	61.28	50.28	42.28	35.28	33.28	33.28	33.28	33.28	33.28
440	450	86.04	75.04	63.04	52.04	44.04	37.04	34.04	34.04	34.04	34.04	34.04
450	460	87.81	76.81	65.81	54.81	45.81	38.81	34.81	34.81	34.81	34.81	34.81
460	470	90.57	79.57	67.57	56.57	47.57	40.57	35.57	35.57	35.57	35.57	35.57
470	480	92.34	81.34	70.34	59.34	49.34	42.34	36.34	36.34	36.34	36.34	36.34
480	490	95.10	84.10	72.10	61.10	51.10	44.10	37.10	37.10	37.10	37.10	37.10
490	500	96.87	85.87	74.87	63.87	52.87	45.87	37.87	37.87	37.87	37.87	37.87
500	510	99.63	88.63	76.63	65.63	54.63	47.63	39.63	38.63	38.63	38.63	38.63
510	520	101.40	90.40	79.40	68.40	56.40	49.40	41.40	39.40	39.40	39.40	39.40
520	530	104.16	93.16	81.16	70.16	59.16	51.16	43.16	40.16	40.16	40.16	40.16
530	540	105.93	94.93	83.93	72.93	60.93	52.93	44.93	40.93	40.93	40.93	40.93
540	550	108.69	97.69	85.69	74.69	63.69	54.69	46.69	41.69	41.69	41.69	41.69
550	560	110.46	99.46	88.46	77.46	65.46	56.46	48.46	42.46	42.46	42.46	42.46
560	570	113.22	102.22	90.22	79.22	68.22	58.22	50.22	43.22	43.22	43.22	43.22
570	580	114.99	103.99	92.99	81.99	69.99	59.99	51.99	44.99	43.99	43.99	43.99
580	590	117.75	106.75	94.75	83.75	72.75	61.75	53.75	46.75	44.75	44.75	44.75
590	600	119.52	108.52	97.52	86.52	74.52	63.52	55.52	48.52	45.52	45.52	45.52
$600	$610	$122.28	$111.28	$99.28	$88.28	$77.28	$66.28	$57.28	$50.28	$46.28	$46.28	$46.28
610	620	124.05	113.05	102.05	91.05	79.05	68.05	59.05	52.05	47.05	47.05	47.05
620	630	126.81	115.81	103.81	92.81	81.81	70.81	60.81	53.81	47.81	47.81	47.81
630	640	128.58	117.58	106.58	95.58	83.58	72.58	62.58	55.58	48.58	48.58	48.58
640	650	131.34	120.34	108.34	97.34	86.34	75.34	64.34	57.34	49.34	49.34	49.34
650	660	133.11	122.11	111.11	100.11	88.11	77.11	66.11	59.11	51.11	50.11	50.11
660	670	135.87	124.87	112.87	101.87	90.87	79.87	67.87	60.87	52.87	50.87	50.87
670	680	137.64	126.64	115.64	104.64	92.64	81.64	70.64	62.64	54.64	51.64	51.64
680	690	140.40	129.40	117.40	106.40	95.40	84.40	72.40	64.40	56.40	52.40	52.40
690	700	142.17	131.17	120.17	109.17	97.17	86.17	75.17	66.17	58.17	53.17	53.17
700	710	144.93	133.93	121.93	110.93	99.93	88.93	76.93	67.93	59.93	53.93	53.93
710	720	146.70	135.70	124.70	113.70	101.70	90.70	79.70	69.70	61.70	54.70	54.70
720	730	149.46	138.46	126.46	115.46	104.46	93.46	81.46	71.46	63.46	56.46	55.46
730	740	151.23	140.23	129.23	118.23	106.23	95.23	84.23	73.23	65.23	58.23	56.23
740	750	153.99	142.99	130.99	119.99	108.99	97.99	85.99	74.99	66.99	59.99	56.99
750	760	157.76	144.76	133.76	122.76	110.76	99.76	88.76	77.76	68.76	61.76	57.76
760	770	160.52	147.52	135.52	124.52	113.52	102.52	90.52	79.52	70.52	63.52	58.52
770	780	164.29	149.29	138.29	127.29	115.29	104.29	93.29	82.29	72.29	65.29	59.29
780	790	167.05	152.05	140.05	129.05	118.05	107.05	95.05	84.05	74.05	67.05	60.05
790	800	170.82	153.82	142.82	131.82	119.82	108.82	97.82	86.82	75.82	68.82	60.82
800	810	173.58	156.58	144.58	133.58	122.58	111.58	99.58	88.58	77.58	70.58	62.58
810	820	177.35	158.35	147.35	136.35	124.35	113.35	102.35	91.35	79.35	72.35	64.35
820	830	180.11	162.11	149.11	138.11	127.11	116.11	104.11	93.11	82.11	74.11	66.11
830	840	183.88	164.88	151.88	140.88	128.88	117.88	106.88	95.88	83.88	75.88	67.88
840	850	186.64	168.64	153.64	142.64	131.64	120.64	108.64	97.64	86.64	77.64	69.64
850	860	190.41	171.41	156.41	145.41	133.41	122.41	111.41	100.41	88.41	79.41	71.41
860	870	193.17	175.17	158.17	147.17	136.17	125.17	113.17	102.17	91.17	81.17	73.17
870	880	196.94	177.94	160.94	149.94	137.94	126.94	115.94	104.94	92.94	82.94	74.94
880	890	199.70	181.70	162.70	151.70	140.70	129.70	117.70	106.70	95.70	84.70	76.70
890	900	203.47	184.47	165.47	154.47	142.47	131.47	120.47	109.47	97.47	86.47	78.47
900	910	206.23	188.23	169.23	156.23	145.23	134.23	122.23	111.23	100.23	89.23	80.23
910	920	210.00	191.00	172.00	159.00	147.00	136.00	125.00	114.00	102.00	91.00	82.00
920	930	212.76	194.76	175.76	160.76	149.76	138.76	126.76	115.76	104.76	93.76	83.76
930	940	216.53	197.53	178.53	163.53	151.53	140.53	129.53	118.53	106.53	95.53	85.53
940	950	219.29	201.29	182.29	165.29	154.29	143.29	131.29	120.29	109.29	98.29	87.29
950	960	223.06	204.06	185.06	168.06	156.06	145.06	134.06	123.06	111.06	100.06	89.06
960	970	225.82	207.82	188.82	169.82	158.82	147.82	135.82	124.82	113.82	102.82	90.82
970	980	229.59	210.59	191.59	173.59	160.59	149.59	138.59	127.59	115.59	104.59	93.59
980	990	232.35	214.35	195.35	176.35	163.35	152.35	140.35	129.35	118.35	107.35	95.35
990	1,000	236.12	217.12	198.12	180.12	165.12	154.12	143.12	132.12	120.12	109.12	98.12
1,000	1,010	238.88	220.88	201.88	182.88	167.88	156.88	144.88	133.88	122.88	111.88	99.88
1,010	1,020	242.65	223.65	204.65	186.65	169.65	158.65	147.65	136.65	124.65	113.65	102.65
1,020	1,030	245.41	227.41	208.41	189.41	172.41	161.41	149.41	138.41	127.41	116.41	104.41
1,030	1,040	249.18	230.18	211.18	193.18	174.18	163.18	152.18	141.18	129.18	118.18	107.18
1,040	1,050	251.94	233.94	214.94	195.94	176.94	165.94	153.94	142.94	131.94	120.94	108.94
1,050	1,060	255.71	236.71	217.71	199.71	180.71	167.71	156.71	145.71	133.71	122.71	111.71
1,060	1,070	258.47	240.47	221.47	202.47	183.47	170.47	158.47	147.47	136.47	125.47	113.47
1,070	1,080	262.24	243.24	224.24	206.24	187.24	172.24	161.24	150.24	138.24	127.24	116.24
1,080	1,090	265.00	247.00	228.00	209.00	190.00	175.00	163.00	152.00	141.00	130.00	118.00
1,090	1,100	268.77	249.77	230.77	212.77	193.77	176.77	165.77	154.77	142.77	131.77	120.77
1,100	1,110	271.53	253.53	234.53	215.53	196.53	179.53	167.53	156.53	145.53	134.53	122.53
1,110	1,120	275.30	256.30	237.30	219.30	200.30	181.30	170.30	159.30	147.30	136.30	125.30
1,120	1,130	278.06	260.06	241.06	222.06	203.06	185.06	172.06	161.06	150.06	139.06	127.06
1,130	1,140	281.83	262.83	243.83	225.83	206.83	187.83	174.83	163.83	151.83	140.83	129.83
1,140	1,150	284.59	266.59	247.59	228.59	209.59	191.59	176.59	165.59	154.59	143.59	131.59
1,150	1,160	288.36	269.36	250.36	232.36	213.36	194.36	179.36	168.36	156.36	145.36	134.36
1,160	1,170	291.12	273.12	254.12	235.12	216.12	198.12	181.12	170.12	159.12	148.12	136.12
1,170	1,180	294.89	275.89	256.89	238.89	219.89	200.89	183.89	172.89	160.89	149.89	138.89
1,180	1,190	297.65	279.65	260.65	241.65	222.65	204.65	185.65	174.65	163.65	152.65	140.65
1,190	1,200	301.42	282.42	263.42	245.42	226.42	207.42	188.42	177.42	165.42	154.42	143.42
1,200	1,210	304.18	286.18	267.18	248.18	229.18	211.18	192.18	179.18	168.18	157.18	145.18
1,210	1,220	307.95	288.95	269.95	251.95	232.95	213.95	194.95	181.95	169.95	158.95	147.95
1,220	1,230	310.71	292.71	273.71	254.71	235.71	217.71	198.71	183.71	172.71	161.71	149.71
1,230	1,240	314.48	295.48	276.48	258.48	239.48	220.48	201.48	186.48	174.48	163.48	152.48
1,240	1,250	317.24	299.24	280.24	261.24	242.24	224.24	205.24	188.24	177.24	166.24	154.24
$1,250 and over			Do not use this table. See page 47 for instructions.

MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$125	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
125	130	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75
130	135	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	13.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	14.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	15.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	15.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	17.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	17.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	19.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	210	20.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68
210	220	22.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45
220	230	24.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21
230	240	25.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98
240	250	27.74	19.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74
250	260	29.51	21.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	31.27	23.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	33.04	25.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	34.80	26.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	36.57	28.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	38.33	30.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	40.10	32.10	25.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	41.86	33.86	26.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	43.63	35.63	28.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	45.39	37.39	30.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	47.16	39.16	32.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	48.92	40.92	33.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	50.69	42.69	35.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	52.45	44.45	37.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	54.22	46.22	39.22	31.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	55.98	47.98	40.98	32.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	57.75	49.75	42.75	34.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	59.51	51.51	44.51	36.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	61.28	53.28	46.28	38.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	63.04	55.04	48.04	40.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	64.81	56.81	49.81	41.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	66.57	58.57	51.57	43.57	36.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	68.34	60.34	53.34	45.34	38.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	70.10	62.10	55.10	47.10	40.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	71.87	63.87	56.87	48.87	41.87	37.87	37.87	37.87	37.87	37.87	37.87
500	510	73.63	65.63	58.63	50.63	43.63	38.63	38.63	38.63	38.63	38.63	38.63
510	520	75.40	67.40	60.40	52.40	45.40	39.40	39.40	39.40	39.40	39.40	39.40
520	530	78.16	69.16	62.16	54.16	47.16	40.16	40.16	40.16	40.16	40.16	40.16
530	540	79.93	70.93	63.93	55.93	48.93	40.93	40.93	40.93	40.93	40.93	40.93
540	550	82.69	72.69	65.69	57.69	50.69	42.69	41.69	41.69	41.69	41.69	41.69
550	560	84.46	74.46	67.46	59.46	52.46	44.46	42.46	42.46	42.46	42.46	42.46
560	570	87.22	76.22	69.22	61.22	54.22	46.22	43.22	43.22	43.22	43.22	43.22
570	580	88.99	77.99	70.99	62.99	55.99	47.99	43.99	43.99	43.99	43.99	43.99
580	590	91.75	79.75	72.75	64.75	57.75	49.75	44.75	44.75	44.75	44.75	44.75
590	600	93.52	82.52	74.52	66.52	59.52	51.52	45.52	45.52	45.52	45.52	45.52
600	610	96.28	84.28	76.28	68.28	61.28	53.28	46.28	46.28	46.28	46.28	46.28
610	620	98.05	87.05	78.05	70.05	63.05	55.05	48.05	47.05	47.05	47.05	47.05
620	630	100.81	88.81	79.81	71.81	64.81	56.81	49.81	47.81	47.81	47.81	47.81
630	640	102.58	91.58	81.58	73.58	66.58	58.58	51.58	48.58	48.58	48.58	48.58
640	650	105.34	93.34	83.34	75.34	68.34	60.34	53.34	49.34	49.34	49.34	49.34
650	660	107.11	96.11	85.11	77.11	70.11	62.11	55.11	50.11	50.11	50.11	50.11
660	670	109.87	97.87	86.87	78.87	71.87	63.87	56.87	50.87	50.87	50.87	50.87
670	680	111.64	100.64	89.64	80.64	73.64	65.64	58.64	51.64	51.64	51.64	51.64
680	690	114.40	102.40	91.40	82.40	75.40	67.40	60.40	52.40	52.40	52.40	52.40
690	700	116.17	105.17	94.17	84.17	77.17	69.17	62.17	54.17	53.17	53.17	53.17
700	710	118.93	106.93	95.93	85.93	78.93	70.93	63.93	55.93	53.93	53.93	53.93
710	720	120.70	109.70	98.70	87.70	80.70	72.70	65.70	57.70	54.70	54.70	54.70
720	730	123.46	111.46	100.46	89.46	82.46	74.46	67.46	59.46	55.46	55.46	55.46
730	740	125.23	114.23	103.23	91.23	84.23	76.23	69.23	61.23	56.23	56.23	56.23
740	750	127.99	115.99	104.99	93.99	85.99	77.99	70.99	62.99	56.99	56.99	56.99
$750	$760	$129.76	$118.76	$107.76	$95.76	$87.76	$79.76	$72.76	$64.76	$57.76	$57.76	$57.76
760	770	132.52	120.52	109.52	98.52	89.52	81.52	74.52	66.52	59.52	58.52	58.52
770	780	134.29	123.29	112.29	100.29	91.29	83.29	76.29	68.29	61.29	59.29	59.29
780	790	137.05	125.05	114.05	103.05	93.05	85.05	78.05	70.05	63.05	60.05	60.05
790	800	138.82	127.82	116.82	104.82	94.82	86.82	79.82	71.82	64.82	60.82	60.82
800	810	141.58	129.58	118.58	107.58	96.58	88.58	81.58	73.58	66.58	61.58	61.58
810	820	143.35	132.35	121.35	109.35	98.35	90.35	83.35	75.35	68.35	62.35	62.35
820	830	146.11	134.11	123.11	112.11	101.11	92.11	85.11	77.11	70.11	63.11	63.11
830	840	147.88	136.88	125.88	113.88	102.88	93.88	86.88	78.88	71.88	63.88	63.88
840	850	150.64	138.64	127.64	116.64	105.64	95.64	88.64	80.64	73.64	65.64	64.64
850	860	152.41	141.41	130.41	118.41	107.41	97.41	90.41	82.41	75.41	67.41	65.41
860	870	155.17	143.17	132.17	121.17	110.17	99.17	92.17	84.17	77.17	69.17	66.17
870	880	156.94	145.94	134.94	122.94	111.94	100.94	93.94	85.94	78.94	70.94	66.94
880	890	159.70	147.70	136.70	125.70	114.70	102.70	95.70	87.70	80.70	72.70	67.70
890	900	161.47	150.47	139.47	127.47	116.47	105.47	97.47	89.47	82.47	74.47	68.47
900	910	164.23	152.23	141.23	130.23	119.23	107.23	99.23	91.23	84.23	76.23	69.23
910	920	166.00	155.00	144.00	132.00	121.00	110.00	101.00	93.00	86.00	78.00	71.00
920	930	168.76	156.76	145.76	134.76	123.76	111.76	102.76	94.76	87.76	79.76	72.76
930	940	170.53	159.53	148.53	136.53	125.53	114.53	104.53	96.53	89.53	81.53	74.53
940	950	173.29	161.29	150.29	139.29	128.29	116.29	106.29	98.29	91.29	83.29	76.29
950	960	175.06	164.06	153.06	141.06	130.06	119.06	108.06	100.06	93.06	85.06	78.06
960	970	177.82	165.82	154.82	143.82	132.82	120.82	109.82	101.82	94.82	86.82	79.82
970	980	179.59	168.59	157.59	145.59	134.59	123.59	112.59	103.59	96.59	88.59	81.59
980	990	182.35	170.35	159.35	148.35	137.35	125.35	114.35	105.35	98.35	90.35	83.35
990	1,000	184.12	173.12	162.12	150.12	139.12	128.12	117.12	107.12	100.12	92.12	85.12
1,000	1,010	186.88	174.88	163.88	152.88	141.88	129.88	118.88	108.88	101.88	93.88	86.88
1,010	1,020	188.65	177.65	166.65	154.65	143.65	132.65	121.65	110.65	103.65	95.65	88.65
1,020	1,030	191.41	179.41	168.41	157.41	146.41	134.41	123.41	112.41	105.41	97.41	90.41
1,030	1,040	193.18	182.18	171.18	159.18	148.18	137.18	126.18	114.18	107.18	99.18	92.18
1,040	1,050	195.94	183.94	172.94	161.94	150.94	138.94	127.94	116.94	108.94	100.94	93.94
1,050	1,060	197.71	186.71	175.71	163.71	152.71	141.71	130.71	118.71	110.71	102.71	95.71
1,060	1,070	200.47	188.47	177.47	166.47	155.47	143.47	132.47	121.47	112.47	104.47	97.47
1,070	1,080	202.24	191.24	180.24	168.24	157.24	146.24	135.24	123.24	114.24	106.24	99.24
1,080	1,090	205.00	193.00	182.00	171.00	160.00	148.00	137.00	126.00	116.00	108.00	101.00
1,090	1,100	206.77	195.77	184.77	172.77	161.77	150.77	139.77	127.77	117.77	109.77	102.77
1,100	1,110	209.53	197.53	186.53	175.53	164.53	152.53	141.53	130.53	119.53	111.53	104.53
1,110	1,120	211.30	200.30	189.30	177.30	166.30	155.30	144.30	132.30	121.30	113.30	106.30
1,120	1,130	214.06	202.06	191.06	180.06	169.06	157.06	146.06	135.06	124.06	115.06	108.06
1,130	1,140	215.83	204.83	193.83	181.83	170.83	159.83	148.83	136.83	125.83	116.83	109.83
1,140	1,150	218.59	206.59	195.59	184.59	173.59	161.59	150.59	139.59	128.59	118.59	111.59
1,150	1,160	220.36	209.36	198.36	186.36	175.36	164.36	153.36	141.36	130.36	120.36	113.36
1,160	1,170	223.12	211.12	200.12	189.12	178.12	166.12	155.12	144.12	133.12	122.12	115.12
1,170	1,180	224.89	213.89	202.89	190.89	179.89	168.89	157.89	145.89	134.89	123.89	116.89
1,180	1,190	227.65	215.65	204.65	193.65	182.65	170.65	159.65	148.65	137.65	125.65	118.65
1,190	1,200	229.42	218.42	207.42	195.42	184.42	173.42	162.42	150.42	139.42	128.42	120.42
1,200	1,210	232.18	220.18	209.18	198.18	187.18	175.18	164.18	153.18	142.18	130.18	122.18
1,210	1,220	233.95	222.95	211.95	199.95	188.95	177.95	166.95	154.95	143.95	132.95	123.95
1,220	1,230	236.71	224.71	213.71	202.71	191.71	179.71	168.71	157.71	146.71	134.71	125.71
1,230	1,240	238.48	227.48	216.48	204.48	193.48	182.48	171.48	159.48	148.48	137.48	127.48
1,240	1,250	241.24	229.24	218.24	207.24	196.24	184.24	173.24	162.24	151.24	139.24	129.24
1,250	1,260	243.01	232.01	221.01	209.01	198.01	187.01	176.01	164.01	153.01	142.01	131.01
1,260	1,270	245.77	233.77	222.77	211.77	200.77	188.77	177.77	166.77	155.77	143.77	132.77
1,270	1,280	247.54	236.54	225.54	213.54	202.54	191.54	180.54	168.54	157.54	146.54	135.54
1,280	1,290	250.30	238.30	227.30	216.30	205.30	193.30	182.30	171.30	160.30	148.30	137.30
1,290	1,300	252.07	241.07	230.07	218.07	207.07	196.07	185.07	173.07	162.07	151.07	140.07
1,300	1,310	254.83	242.83	231.83	220.83	209.83	197.83	186.83	175.83	164.83	152.83	141.83
1,310	1,320	256.60	245.60	234.60	222.60	211.60	200.60	189.60	177.60	166.60	155.60	144.60
1,320	1,330	259.36	247.36	236.36	225.36	214.36	202.36	191.36	180.36	169.36	157.36	146.36
1,330	1,340	261.13	250.13	239.13	227.13	216.13	205.13	194.13	182.13	171.13	160.13	149.13
1,340	1,350	263.89	251.89	240.89	229.89	218.89	206.89	195.89	184.89	173.89	161.89	150.89
1,350	1,360	265.66	254.66	243.66	231.66	220.66	209.66	198.66	186.66	175.66	164.66	153.66
1,360	1,370	268.42	256.42	245.42	234.42	223.42	211.42	200.42	189.42	178.42	166.42	155.42
1,370	1,380	270.19	259.19	248.19	236.19	225.19	214.19	203.19	191.19	180.19	169.19	158.19
1,380	1,390	272.95	260.95	249.95	238.95	227.95	215.95	204.95	193.95	182.95	170.95	159.95
$1,390 and over			Do not use this table. See page 47 for instructions.

SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$105	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
105	110	$10.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22	$8.22
110	115	11.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61
115	120	11.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99
120	125	13.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37
125	130	13.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
130	135	15.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	15.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	16.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	17.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	18.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	19.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	20.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	20.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	22.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	22.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	23.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	24.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	25.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	26.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	205	27.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49	15.49
205	210	27.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87	15.87
210	215	29.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26	16.26
215	220	29.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64	16.64
220	225	31.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02	17.02
225	230	31.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40	17.40
230	235	32.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79	17.79
235	240	33.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17	18.17
240	245	34.55	19.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55	18.55
245	250	34.93	19.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93	18.93
250	260	36.51	21.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	38.27	23.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	40.04	25.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	41.80	26.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	43.57	28.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	45.33	30.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	47.10	32.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	48.86	33.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	50.63	35.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	52.39	37.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	54.16	39.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	55.92	40.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	57.69	42.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	59.45	44.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	61.22	46.22	31.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	62.98	47.98	32.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	64.75	49.75	34.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	66.51	51.51	36.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	68.28	53.28	38.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	71.04	55.04	40.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	72.81	56.81	41.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	75.57	58.57	43.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	77.34	60.34	45.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	80.10	62.10	47.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	81.87	63.87	48.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	86.02	67.02	52.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	90.55	70.55	55.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	95.08	74.08	59.08	44.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	99.61	77.61	62.61	47.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	104.14	81.14	66.14	51.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	108.67	85.67	69.67	54.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	113.20	90.20	73.20	58.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	117.73	94.73	76.73	61.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	122.26	99.26	80.26	65.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	126.79	103.79	83.79	68.79	53.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	131.32	108.32	87.32	72.32	57.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	135.85	112.85	90.85	75.85	60.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	140.38	117.38	95.38	79.38	64.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	144.91	121.91	99.91	82.91	67.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	149.44	126.44	104.44	86.44	71.44	60.44	60.44	60.44	60.44	60.44	60.44
$800	$820	$153.97	$130.97	$108.97	$89.97	$74.97	$61.97	$61.97	$61.97	$61.97	$61.97	$61.97
820	840	158.50	135.50	113.50	93.50	78.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	163.03	140.03	118.03	97.03	82.03	67.03	65.03	65.03	65.03	65.03	65.03
860	880	167.56	144.56	122.56	100.56	85.56	70.56	66.56	66.56	66.56	66.56	66.56
880	900	172.09	149.09	127.09	104.09	89.09	74.09	68.09	68.09	68.09	68.09	68.09
900	920	176.62	153.62	131.62	108.62	92.62	77.62	69.62	69.62	69.62	69.62	69.62
920	940	181.15	158.15	136.15	113.15	96.15	81.15	71.15	71.15	71.15	71.15	71.15
940	960	185.68	162.68	140.68	117.68	99.68	84.68	72.68	72.68	72.68	72.68	72.68
960	980	190.21	167.21	145.21	122.21	103.21	88.21	74.21	74.21	74.21	74.21	74.21
980	1,000	194.74	171.74	149.74	126.74	106.74	91.74	76.74	75.74	75.74	75.74	75.74
1,000	1,020	199.27	176.27	154.27	131.27	110.27	95.27	80.27	77.27	77.27	77.27	77.27
1,020	1,040	203.80	180.80	158.80	135.80	113.80	98.80	83.80	78.80	78.80	78.80	78.80
1,040	1,060	208.33	185.33	163.33	140.33	118.33	102.33	87.33	80.33	80.33	80.33	80.33
1,060	1,080	212.86	189.86	167.86	144.86	122.86	105.86	90.86	81.86	81.86	81.86	81.86
1,080	1,100	217.39	194.39	172.39	149.39	127.39	109.39	94.39	83.39	83.39	83.39	83.39
1,100	1,120	221.92	198.92	176.92	153.92	131.92	112.92	97.92	84.92	84.92	84.92	84.92
1,120	1,140	226.45	203.45	181.45	158.45	136.45	116.45	101.45	86.45	86.45	86.45	86.45
1,140	1,160	230.98	207.98	185.98	162.98	140.98	119.98	104.98	89.98	87.98	87.98	87.98
1,160	1,180	235.51	212.51	190.51	167.51	145.51	123.51	108.51	93.51	89.51	89.51	89.51
1,180	1,200	240.04	217.04	195.04	172.04	150.04	127.04	112.04	97.04	91.04	91.04	91.04
1,200	1,220	244.57	221.57	199.57	176.57	154.57	131.57	115.57	100.57	92.57	92.57	92.57
1,220	1,240	249.10	226.10	204.10	181.10	159.10	136.10	119.10	104.10	94.10	94.10	94.10
1,240	1,260	253.63	230.63	208.63	185.63	163.63	140.63	122.63	107.63	95.63	95.63	95.63
1,260	1,280	258.16	235.16	213.16	190.16	168.16	145.16	126.16	111.16	97.16	97.16	97.16
1,280	1,300	262.69	239.69	217.69	194.69	172.69	149.69	129.69	114.69	99.69	98.69	98.69
1,300	1,320	267.22	244.22	222.22	199.22	177.22	154.22	133.22	118.22	103.22	100.22	100.22
1,320	1,340	271.75	248.75	226.75	203.75	181.75	158.75	136.75	121.75	106.75	101.75	101.75
1,340	1,360	276.28	253.28	231.28	208.28	186.28	163.28	141.28	125.28	110.28	103.28	103.28
1,360	1,380	280.81	257.81	235.81	212.81	190.81	167.81	145.81	128.81	113.81	104.81	104.81
1,380	1,400	285.34	262.34	240.34	217.34	195.34	172.34	150.34	132.34	117.34	106.34	106.34
1,400	1,420	289.87	266.87	244.87	221.87	199.87	176.87	154.87	135.87	120.87	107.87	107.87
1,420	1,440	294.40	271.40	249.40	226.40	204.40	181.40	159.40	139.40	124.40	109.40	109.40
1,440	1,460	298.93	275.93	253.93	230.93	208.93	185.93	163.93	142.93	127.93	112.93	110.93
1,460	1,480	303.46	280.46	258.46	235.46	213.46	190.46	168.46	146.46	131.46	116.46	112.46
1,480	1,500	308.99	284.99	262.99	239.99	217.99	194.99	172.99	149.99	134.99	119.99	113.99
1,500	1,520	315.52	289.52	267.52	244.52	222.52	199.52	177.52	154.52	138.52	123.52	115.52
1,520	1,540	322.05	294.05	272.05	249.05	227.05	204.05	182.05	159.05	142.05	127.05	117.05
1,540	1,560	328.58	298.58	276.58	253.58	231.58	208.58	186.58	163.58	145.58	130.58	118.58
1,560	1,580	335.11	303.11	281.11	258.11	236.11	213.11	191.11	168.11	149.11	134.11	120.11
1,580	1,600	341.64	307.64	285.64	262.64	240.64	217.64	195.64	172.64	152.64	137.64	122.64
1,600	1,620	348.17	312.17	290.17	267.17	245.17	222.17	200.17	177.17	156.17	141.17	126.17
1,620	1,640	354.70	316.70	294.70	271.70	249.70	226.70	204.70	181.70	159.70	144.70	129.70
1,640	1,660	361.23	323.23	299.23	276.23	254.23	231.23	209.23	186.23	164.23	148.23	133.23
1,660	1,680	367.76	329.76	303.76	280.76	258.76	235.76	213.76	190.76	168.76	151.76	136.76
1,680	1,700	374.29	336.29	308.29	285.29	263.29	240.29	218.29	195.29	173.29	155.29	140.29
1,700	1,720	380.82	342.82	312.82	289.82	267.82	244.82	222.82	199.82	177.82	158.82	143.82
1,720	1,740	387.35	349.35	317.35	294.35	272.35	249.35	227.35	204.35	182.35	162.35	147.35
1,740	1,760	393.88	355.88	321.88	298.88	276.88	253.88	231.88	208.88	186.88	165.88	150.88
1,760	1,780	400.41	362.41	326.41	303.41	281.41	258.41	236.41	213.41	191.41	169.41	154.41
1,780	1,800	406.94	368.94	331.94	307.94	285.94	262.94	240.94	217.94	195.94	172.94	157.94
1,800	1,820	413.47	375.47	338.47	312.47	290.47	267.47	245.47	222.47	200.47	177.47	161.47
1,820	1,840	420.00	382.00	345.00	317.00	295.00	272.00	250.00	227.00	205.00	182.00	165.00
1,840	1,860	426.53	388.53	351.53	321.53	299.53	276.53	254.53	231.53	209.53	186.53	168.53
1,860	1,880	433.06	395.06	358.06	326.06	304.06	281.06	259.06	236.06	214.06	191.06	172.06
1,880	1,900	439.59	401.59	364.59	330.59	308.59	285.59	263.59	240.59	218.59	195.59	175.59
1,900	1,920	446.12	408.12	371.12	335.12	313.12	290.12	268.12	245.12	223.12	200.12	179.12
1,920	1,940	452.65	414.65	377.65	339.65	317.65	294.65	272.65	249.65	227.65	204.65	182.65
1,940	1,960	459.18	421.18	384.18	346.18	322.18	299.18	277.18	254.18	232.18	209.18	187.18
1,960	1,980	465.71	427.71	390.71	352.71	326.71	303.71	281.71	258.71	236.71	213.71	191.71
1,980	2,000	472.24	434.24	397.24	359.24	331.24	308.24	286.24	263.24	241.24	218.24	196.24
2,000	2,020	478.77	440.77	403.77	365.77	335.77	312.77	290.77	267.77	245.77	222.77	200.77
2,020	2,040	485.30	447.30	410.30	372.30	340.30	317.30	295.30	272.30	250.30	227.30	205.30
2,040	2,060	491.83	453.83	416.83	378.83	344.83	321.83	299.83	276.83	254.83	231.83	209.83
2,060	2,080	498.36	460.36	423.36	385.36	349.36	326.36	304.36	281.36	259.36	236.36	214.36
2,080	2,100	504.89	466.89	429.89	391.89	354.89	330.89	308.89	285.89	263.89	240.89	218.89
$2,100 and over			Do not use this table. See page 47 for instructions.

MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$  0	$250	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
250	260	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51	$19.51
260	270	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	25.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	27.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	29.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	31.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	32.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	34.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	36.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	38.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	39.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	41.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	43.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	45.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	47.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	48.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	50.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	52.34	37.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	54.10	39.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	55.87	40.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87	37.87
500	520	58.02	43.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02	39.02
520	540	61.55	46.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55	40.55
540	560	65.08	50.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08	42.08
560	580	68.61	53.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61	43.61
580	600	72.14	57.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14	45.14
600	620	75.67	60.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67	46.67
620	640	79.20	64.20	49.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20	48.20
640	660	82.73	67.73	52.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73	49.73
660	680	86.26	71.26	56.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26	51.26
680	700	89.79	74.79	59.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79	52.79
700	720	93.32	78.32	63.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32	54.32
720	740	96.85	81.85	66.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85	55.85
740	760	100.38	85.38	70.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38	57.38
760	780	103.91	88.91	73.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91	58.91
780	800	107.44	92.44	77.44	62.44	60.44	60.44	60.44	60.44	60.44	60.44	60.44
800	820	110.97	95.97	80.97	65.97	61.97	61.97	61.97	61.97	61.97	61.97	61.97
820	840	114.50	99.50	84.50	69.50	63.50	63.50	63.50	63.50	63.50	63.50	63.50
840	860	118.03	103.03	88.03	73.03	65.03	65.03	65.03	65.03	65.03	65.03	65.03
860	880	121.56	106.56	91.56	76.56	66.56	66.56	66.56	66.56	66.56	66.56	66.56
880	900	125.09	110.09	95.09	80.09	68.09	68.09	68.09	68.09	68.09	68.09	68.09
900	920	128.62	113.62	98.62	83.62	69.62	69.62	69.62	69.62	69.62	69.62	69.62
920	940	132.15	117.15	102.15	87.15	72.15	71.15	71.15	71.15	71.15	71.15	71.15
940	960	135.68	120.68	105.68	90.68	75.68	72.68	72.68	72.68	72.68	72.68	72.68
960	980	139.21	124.21	109.21	94.21	79.21	74.21	74.21	74.21	74.21	74.21	74.21
980	1,000	142.74	127.74	112.74	97.74	82.74	75.74	75.74	75.74	75.74	75.74	75.74
1,000	1,020	146.27	131.27	116.27	101.27	86.27	77.27	77.27	77.27	77.27	77.27	77.27
1,020	1,040	150.80	134.80	119.80	104.80	89.80	78.80	78.80	78.80	78.80	78.80	78.80
1,040	1,060	155.33	138.33	123.33	108.33	93.33	80.33	80.33	80.33	80.33	80.33	80.33
1,060	1,080	159.86	141.86	126.86	111.86	96.86	81.86	81.86	81.86	81.86	81.86	81.86
1,080	1,100	164.39	145.39	130.39	115.39	100.39	85.39	83.39	83.39	83.39	83.39	83.39
1,100	1,120	168.92	148.92	133.92	118.92	103.92	88.92	84.92	84.92	84.92	84.92	84.92
1,120	1,140	173.45	152.45	137.45	122.45	107.45	92.45	86.45	86.45	86.45	86.45	86.45
1,140	1,160	177.98	155.98	140.98	125.98	110.98	95.98	87.98	87.98	87.98	87.98	87.98
1,160	1,180	182.51	160.51	144.51	129.51	114.51	99.51	89.51	89.51	89.51	89.51	89.51
1,180	1,200	187.04	165.04	148.04	133.04	118.04	103.04	91.04	91.04	91.04	91.04	91.04
1,200	1,220	191.57	169.57	151.57	136.57	121.57	106.57	92.57	92.57	92.57	92.57	92.57
1,220	1,240	196.10	174.10	155.10	140.10	125.10	110.10	95.10	94.10	94.10	94.10	94.10
1,240	1,260	200.63	178.63	158.63	143.63	128.63	113.63	98.63	95.63	95.63	95.63	95.63
1,260	1,280	205.16	183.16	162.16	147.16	132.16	117.16	102.16	97.16	97.16	97.16	97.16
1,280	1,300	209.69	187.69	165.69	150.69	135.69	120.69	105.69	98.69	98.69	98.69	98.69
1,300	1,320	214.22	192.22	169.22	154.22	139.22	124.22	109.22	100.22	100.22	100.22	100.22
1,320	1,340	218.75	196.75	173.75	157.75	142.75	127.75	112.75	101.75	101.75	101.75	101.75
1,340	1,360	223.28	201.28	178.28	161.28	146.28	131.28	116.28	103.28	103.28	103.28	103.28
1,360	1,380	227.81	205.81	182.81	164.81	149.81	134.81	119.81	104.81	104.81	104.81	104.81
1,380	1,400	232.34	210.34	187.34	168.34	153.34	138.34	123.34	108.34	106.34	106.34	106.34
$1,400	$1,420	$236.87	$214.87	$191.87	$171.87	$156.87	$141.87	$126.87	$111.87	$107.87	$107.87	$107.87
1,420	1,440	241.40	219.40	196.40	175.40	160.40	145.40	130.40	115.40	109.40	109.40	109.40
1,440	1,460	245.93	223.93	200.93	178.93	163.93	148.93	133.93	118.93	110.93	110.93	110.93
1,460	1,480	250.46	228.46	205.46	183.46	167.46	152.46	137.46	122.46	112.46	112.46	112.46
1,480	1,500	254.99	232.99	209.99	187.99	170.99	155.99	140.99	125.99	113.99	113.99	113.99
1,500	1,520	259.52	237.52	214.52	192.52	174.52	159.52	144.52	129.52	115.52	115.52	115.52
1,520	1,540	264.05	242.05	219.05	197.05	178.05	163.05	148.05	133.05	118.05	117.05	117.05
1,540	1,560	268.58	246.58	223.58	201.58	181.58	166.58	151.58	136.58	121.58	118.58	118.58
1,560	1,580	273.11	251.11	228.11	206.11	185.11	170.11	155.11	140.11	125.11	120.11	120.11
1,580	1,600	277.64	255.64	232.64	210.64	188.64	173.64	158.64	143.64	128.64	121.64	121.64
1,600	1,620	282.17	260.17	237.17	215.17	192.17	177.17	162.17	147.17	132.17	123.17	123.17
1,620	1,640	286.70	264.70	241.70	219.70	196.70	180.70	165.70	150.70	135.70	124.70	124.70
1,640	1,660	291.23	269.23	246.23	224.23	201.23	184.23	169.23	154.23	139.23	126.23	126.23
1,660	1,680	295.76	273.76	250.76	228.76	205.76	187.76	172.76	157.76	142.76	127.76	127.76
1,680	1,700	300.29	278.29	255.29	233.29	210.29	191.29	176.29	161.29	146.29	131.29	129.29
1,700	1,720	304.82	282.82	259.82	237.82	214.82	194.82	179.82	164.82	149.82	134.82	130.82
1,720	1,740	309.35	287.35	264.35	242.35	219.35	198.35	183.35	168.35	153.35	138.35	132.35
1,740	1,760	313.88	291.88	268.88	246.88	223.88	201.88	186.88	171.88	156.88	141.88	133.88
1,760	1,780	318.41	296.41	273.41	251.41	228.41	206.41	190.41	175.41	160.41	145.41	135.41
1,780	1,800	322.94	300.94	277.94	255.94	232.94	210.94	193.94	178.94	163.94	148.94	136.94
1,800	1,820	327.47	305.47	282.47	260.47	237.47	215.47	197.47	182.47	167.47	152.47	138.47
1,820	1,840	332.00	310.00	287.00	265.00	242.00	220.00	201.00	186.00	171.00	156.00	141.00
1,840	1,860	336.53	314.53	291.53	269.53	246.53	224.53	204.53	189.53	174.53	159.53	144.53
1,860	1,880	341.06	319.06	296.06	274.06	251.06	229.06	208.06	193.06	178.06	163.06	148.06
1,880	1,900	345.59	323.59	300.59	278.59	255.59	233.59	211.59	196.59	181.59	166.59	151.59
1,900	1,920	350.12	328.12	305.12	283.12	260.12	238.12	215.12	200.12	185.12	170.12	155.12
1,920	1,940	354.65	332.65	309.65	287.65	264.65	242.65	219.65	203.65	188.65	173.65	158.65
1,940	1,960	359.18	337.18	314.18	292.18	269.18	247.18	224.18	207.18	192.18	177.18	162.18
1,960	1,980	363.71	341.71	318.71	296.71	273.71	251.71	228.71	210.71	195.71	180.71	165.71
1,980	2,000	368.24	346.24	323.24	301.24	278.24	256.24	233.24	214.24	199.24	184.24	169.24
2,000	2,020	372.77	350.77	327.77	305.77	282.77	260.77	237.77	217.77	202.77	187.77	172.77
2,020