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IRS.gov Website
Publication 51
taxmap/pubs/p51-011.htm#en_us_publink1000231286

13. Federal Income Tax Withholding Methods(p23)

rule
There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method and the percentage method.
taxmap/pubs/p51-011.htm#en_us_publink1000231287

Wage Bracket Method(p23)

rule
Under the wage bracket method, find the proper table (on pages 26–45) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal income tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.
If you can't use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described later in this section. Be sure to reduce wages by the amount of total withholding allowances (shown in the table below) before using the percentage method tables on pages 24 and 25.
taxmap/pubs/p51-011.htm#en_us_publink1000231288

Adjusting wage bracket withholding for employees claiming over 10 withholding allowances.(p23)

rule
To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.
  1. Multiply the number of withholding allowances that is over 10 by the allowance value for the payroll period. The allowance values are in the Percentage Method—2016 Amount for One Withholding Allowance table shown later.
  2. Subtract the result from the employee's wages.
  3. On this amount, find and withhold the tax in the column for 10 allowances.
This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the "10" column when your employee has more than 10 allowances, using the method above. You can also use the other methods described later.
taxmap/pubs/p51-011.htm#en_us_publink1000231289

Percentage Method(p23)

rule
If you don't want to use the wage bracket tables on pages 26–45 to figure how much federal income tax to withhold, you can use the percentage method based on the table on this page and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the federal income tax to withhold under the percentage method.
  1. Multiply one withholding allowance (see table later) by the number of allowances the employee claims.
  2. Subtract that amount from the employee's wages.
  3. Determine the amount to withhold from the appropriate table on pages 24 and 25.

Percentage Method—2016 Amount for One Withholding Allowance

Payroll PeriodOne Withholding Allowance
Weekly$  77.90
Biweekly155.80
Semimonthly168.80
Monthly337.50
Quarterly1,012.50
Semiannually2,025.00
Annually4,050.00
Daily or miscellaneous (each day of the payroll period)15.60
taxmap/pubs/p51-011.htm#en_us_publink1000231290

Example.(p23)

An unmarried employee is paid $800 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows.
1.Total wage payment $800.00
2.One allowance$77.90 
3.Allowances claimed on Form W-4
     2
 
4.Multiply line 2 by line 3 $155.80
5.Amount subject to withholding (subtract line 4 from line 1) $644.20
6.Tax to be withheld on $644.20 from Table 1—single person, page 24 $81.23
To figure the federal income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.
taxmap/pubs/p51-011.htm#en_us_publink1000231291

Annual income tax withholding.(p23)

rule
Figure the federal income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
taxmap/pubs/p51-011.htm#en_us_publink1000231292

Example.(p23)

A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $16,200 (the value of four withholding allowances annually) for a balance of $35,800. Using column (b) of Table 7—Annual Payroll Period on page 25, the annual federal income tax withholding is $3,160.00. Divide the annual amount by 52. The weekly federal income tax to withhold is $60.77.
taxmap/pubs/p51-011.htm#en_us_publink1000231293

Alternative Methods of Federal Income Tax Withholding(p23)

rule
Rather than the Percentage Method or Wage Bracket Method described above, you can use an alternative method to withhold federal income tax. Section 9 of Pub. 15-A describes these alternative methods.

Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 2016)
TABLE 1—WEEKLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $43$0 Not over $164$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$43—$222 $0.00 plus 10%—$43$164—$521 $0.00 plus 10%—$164
$222—$767 $17.90 plus 15%—$222$521—$1,613 $35.70 plus 15%—$521
$767—$1,796 $99.65 plus 25%—$767$1,613—$3,086 $199.50 plus 25%—$1,613
$1,796—$3,700 $356.90 plus 28%—$1,796$3,086—$4,615 $567.75 plus 28%—$3,086
$3,700—$7,992 $890.02 plus 33%—$3,700$4,615—$8,113 $995.87 plus 33%—$4,615
$7,992—$8,025 $2,306.38 plus 35%—$7,992$8,113—$9,144 $2,150.21 plus 35%—$8,113
$8,025 $2,317.93 plus 39.6%—$8,025$9,144 $2,511.06 plus 39.6%—$9,144
TABLE 2—BIWEEKLY Payroll Period
   
(a) SINGLE person (including head of household)—  (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $87$0 Not over $329$0 
Over—But not over— of excess over— Over—But not over— of excess over—
$87—$443 $0.00 plus 10%—$87$329—$1,042 $0.00 plus 10%—$329
$443—$1,535 $35.60 plus 15%—$443$1,042—$3,225 $71.30 plus 15%—$1,042
$1,535—$3,592 $199.40 plus 25%—$1,535$3,225—$6,171 $398.75 plus 25%—$3,225
$3,592—$7,400 $713.65 plus 28%—$3,592$6,171 —$9,231 $1,135.25 plus 28%—$6,171
$7,400—$15,985 $1,779.89 plus 33%—$7,400$9,231—$16,227 $1,992.05 plus 33%—$9,231
$15,985—$16,050 $4,612.94 plus 35%—$15,985$16,227—$18,288 $4,300.73 plus 35%—$16,227
$16,050 $4,635.69 plus 39.6%—$16,050$18,288 $5,022.08 plus 39.6%—$18,288
TABLE 3—SEMIMONTHLY Payroll Period
   
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $94$0 Not over $356$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$94—$480 $0.00 plus 10%—$94$356—$1,129 $0.00 plus 10%—$356
$480—$1,663 $38.60 plus 15%—$480$1,129—$3,494 $77.30 plus 15%—$1,129
$1,663—$3,892 $216.05 plus 25%—$1,663$3,494—$6,685 $432.05 plus 25%—$3,494
$3,892—$8,017 $773.30 plus 28%—$3,892$6,685 —$10,000 $1,229.80 plus 28%—$6,685
$8,017—$17,317 $1,928.30 plus 33%—$8,017$10,000—$17,579 $2,158.00 plus 33%—$10,000
$17,317—$17,388 $4,997.30 plus 35%—$17,317$17,579—$19,813 $4,659.07 plus 35%—$17,579
$17,388 $5,022.15 plus 39.6%—$17,388$19,813 $5,440.97 plus 39.6%—$19,813
TABLE 4—MONTHLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $188$0 Not over $713$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$188—$960 $0.00 plus 10%—$188$713—$2,258 $0.00 plus 10%—$713
$960—$3,325 $77.20 plus 15%—$960$2,258—$6,988 $154.50 plus 15%—$2,258
$3,325—$7,783 $431.95 plus 25%—$3,325$6,988—$13,371 $864.00 plus 25%—$6,988
$7,783—$16,033 $1,546.45 plus 28%—$7,783$13,371 —$20,000 $2,459.75 plus 28%—$13,371
$16,033—$34,633 $3,856.45 plus 33%—$16,033$20,000—$35,158 $4,315.87 plus 33%—$20,000
$34,633—$34,775 $9,994.45 plus 35%—$34,633$35,158—$39,625 $9,318.01 plus 35%—$35,158
$34,775 $10,044.15 plus 39.6%—$34,775$39,625 $10,881.46 plus 39.6%—$39,625

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2016)
TABLE 5—QUARTERLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $563$0 Not over $2,138$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$563—$2,881 $0.00 plus 10%—$563$2,138—$6,775 $0.00 plus 10%—$2,138
$2,881—$9,975 $231.80 plus 15%—$2,881$6,775—$20,963 $463.70 plus 15%—$6,775
$9,975—$23,350 $1,295.90 plus 25%—$9,975$20,963 —$40,113 $2,591.90 plus 25%—$20,963
$23,350—$48,100 $4,639.65 plus 28%—$23,350$40,113—$60,000 $7,379.40 plus 28%—$40,113
$48,100—$103,900 $11,569.65 plus 33%—$48,100$60,000—$105,475 $12,947.76 plus 33%—$60,000
$103,900—$104,325 $29,983.65 plus 35%—$103,900$105,475—$118,875 $27,954.51 plus 35%—$105,475
$104,325 $30,132.40 plus 39.6%—$104,325$118,875 $32,644.51 plus 39.6%—$118,875
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $1,125$0 Not over $4,275$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$1,125—$5,763 $0.00 plus 10%—$1,125$4,275—$13,550 $0.00 plus 10%—$4,275
$5,763—$19,950 $463.80 plus 15%—$5,763$13,550—$41,925 $927.50 plus 15%—$13,550
$19,950—$46,700 $2,591.85 plus 25%—$19,950$41,925—$80,225 $5,183.75 plus 25%—$41,925
$46,700—$96,200 $9,279.35 plus 28%—$46,700$80,225 —$120,000 $14,758.75 plus 28%—$80,225
$96,200—$207,800 $23,139.35 plus 33%—$96,200$120,000 —$210,950 $25,895.75 plus 33%—$120,000
$207,800—$208,650 $59,967.35 plus 35%—$207,800$210,950 —$237,750 $55,909.25 plus 35%—$210,950
$208,650 $60,264.85 plus 39.6%—$208,650$237,750 $65,289.25 plus 39.6%—$237,750
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $2,250$0 Not over $8,550$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$2,250—$11,525 $0.00 plus 10%—$2,250$8,550—$27,100 $0.00 plus 10%—$8,550
$11,525—$39,900 $927.50 plus 15%—$11,525$27,100—$83,850 $1,855.00 plus 15%—$27,100
$39,900—$93,400 $5,183.75 plus 25%—$39,900$83,850—$160,450 $10,367.50 plus 25%—$83,850
$93,400—$192,400 $18,558.75 plus 28%—$93,400$160,450 —$240,000 $29,517.50 plus 28%—$160,450
$192,400—$415,600 $46,278.75 plus 33%—$192,400$240,000—$421,900 $51,791.50 plus 33%—$240,000
$415,600—$417,300 $119,934.75 plus 35%—$415,600$421,900—$475,500 $111,818.50 plus 35%—$421,900
$417,300 $120,529.75 plus 39.6%—$417,300$475,500 $130,578.50 plus 39.6%—$475,500
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances)
divided by the number of
days in the payroll period is:
The amount of income tax
to withhold per day is:
If the amount of wages
(after subtracting
withholding allowances)
divided by the number of
days in the payroll period is:
The amount of income tax
to withhold per day is:
Not over $8.70$0 Not over $32.90$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$8.70—$44.30 $0.00 plus 10%—$8.70$32.90—$104.20 $0.00 plus 10%—$32.90
$44.30—$153.50 $3.56 plus 15%—$44.30$104.20—$322.50 $7.13 plus 15%—$104.20
$153.50—$359.20 $19.94 plus 25%—$153.50$322.50—$617.10 $39.88 plus 25%—$322.50
$359.20—$740.00 $71.37 plus 28%—$359.20$617.10 —$923.10 $113.53 plus 28%—$617.10
$740.00—$1,598.50 $177.99 plus 33%—$740.00$923.10—$1,622.70 $199.21 plus 33%—$923.10
$1,598.50—$1,605.00 $461.30 plus 35%—$1,598.50$1,622.70—$1,828.80 $430.08 plus 35%—$1,622.70
$1,605.00 $463.58 plus 39.6%—$1,605.00$1,828.80 $502.22 plus 39.6%—$1,828.80
Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2016)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$ 0$55$0$0$0$0$0$0$0$0$0$0$0
556010000000000
606520000000000
657020000000000
707530000000000
758030000000000
808540000000000
859040000000000
909550000000000
9510050000000000
10010560000000000
10511060000000000
11011570000000000
11512070000000000
12012580000000000
12513081000000000
13013591000000000
13514092000000000
140145102000000000
145150103000000000
150155113000000000
155160114000000000
160165124000000000
165170125000000000
170175135000000000
175180136000000000
180185146000000000
185190147000000000
190195157000000000
195200158000000000
200210168100000000
210220179200000000
2202301810300000000
2302402011400000000
2402502112500000000
2502602313600000000
2602702414700000000
2702802615800000000
2802902716910000000
29030029171020000000
30031030191130000000
31032032201240000000
32033033221350000000
33034035231460000000
34035036251570000000
35036038261680000000
36037039281791000000
370380412918102000000
380390423119113000000
390400443220124000000
400410453422135000000
410420473523146000000
420430483725157000000
430440503826168000000
440450514028179100000
4504605341291810200000
4604705443311911300000
4704805644322112400000
4804905746342213500000
4905005947352414600000
5005106049372515700000
5105206250382716800000
5205306352402817910000
53054065534130181020000
54055066554331201130000
55056068564433211240000
56057069584634231350000
57058071594736241460000
58059072614937261570000
59060074625039271681000
$600$610$75$64$52$40$29$17$9$2$0$0$0
610620776553423018103000
620630786755433220114000
630640806856453321125000
640650817058463523136000
650660837159483624147000
660670847361493826158000
670680867462513927169100
6806908776645241291710200
6907008977655442301911300
7007109079675544322012400
7107209280685745332213500
7207309382705847352314600
7307409583716048362515700
7407509685736150382616800
7507609886746351392817910
76077099887664534129181020
770780102897766544231191130
780790104917967564432211240
790800107928069574534221350
800810109948270594735241460
810820112958372604837251570
820830114978573625038271680
830840117988675635140281791
84085011910088766553413018102
85086012210289786654433119113
86087012410591796856443321124
87088012710792816957463422135
88089012911094827159473624146
89090013211295847260493725157
90091013411597857462503927168
91092013711798877563524028179
9209301391201008877655342301810
9309401421221039078665543312011
9409501441251059180685645332112
9509601471271089381695846342313
9609701491301109483715948362414
9709801521321139684726149372615
9809901541351159786746251392716
9901,0001571371189987756452402917
1,0001,01015914012010189776554423019
1,0101,02016214212310390786755433220
1,0201,03016414512510692806857453322
1,0301,04016714712810893817058463523
1,0401,05016915013011195837160483625
1,0501,06017215213311396847361493826
1,0601,07017415513511698867463513928
1,0701,08017715713811899877664524129
1,0801,090179160140121101897766544231
1,0901,100182162143123104907967554432
1,1001,110184165145126106928069574534
1,1101,120187167148128109938270584735
1,1201,130189170150131111958372604837
1,1301,140192172153133114968573615038
1,1401,150194175155136116988675635140
1,1501,160197177158138119998876645341
1,1601,1701991801601411211028978665443
1,1701,1802021821631431241049179675644
1,1801,1902041851651461261079281695746
1,1901,2002071871681481291099482705947
1,2001,2102091901701511311129584726049
1,2101,2202121921731531341149785736250
1,2201,2302141951751561361179887756352
1,2301,24021719717815813911910088766553
1,2401,25021920018016114112210290786655
 
 $1,250 and overUse Table 1(a) for a SINGLE person on page 24. Also see the instructions on page 23.
 
Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2016)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$170$0$0$0$0$0$0$0$0$0$0$0
17017510000000000
17518010000000000
18018520000000000
18519020000000000
19019530000000000
19520030000000000
20021040000000000
21022050000000000
22023060000000000
23024070000000000
24025080000000000
25026091000000000
260270102000000000
270280113000000000
280290124000000000
290300135000000000
300310146000000000
310320157000000000
320330168000000000
330340179100000000
3403501810200000000
3503601911300000000
3603702012400000000
3703802113500000000
3803902214600000000
3904002315700000000
4004102416810000000
4104202517920000000
42043026181030000000
43044027191140000000
44045028201250000000
45046029211360000000
46047030221470000000
47048031231580000000
48049032241691000000
490500332517102000000
500510342618113000000
510520352719124000000
520530362820135000000
530540382921146000000
540550393022157000000
550560413123168000000
560570423224179100000
5705804433251810200000
5805904534261911300000
5906004735272012400000
6006104837282113500000
6106205038292214600000
6206305140302315700000
6306405341312416800000
6406505443322517910000
65066056443326181020000
66067057463427191130000
67068059473528201240000
68069060493729211350000
69070062503830221460000
70071063524031231570000
71072065534132241681000
72073066554333251792000
730740685644342618103000
740750695846352719114000
750760715947362820125000
760770726149372921136000
770780746250393022147000
780790756452403123158000
790800776553423224169100
$800$810$78$67$55$43$33$25$17$10$2$0$0
8108208068564534261811300
8208308170584635271912400
8308408371594836282013500
8408508473614938292114600
8508608674625139302215700
8608708776645241312316800
8708808977655442322417910
88089090796755443325181020
89090092806857453426191130
90091093827058473527201240
91092095837160483628211350
92093096857361503829221460
93094098867463513930231570
94095099887664534131241680
950960101897766544232251791
9609701029179675644332618102
9709801049280695745342719113
9809901059482705947352820124
9901,0001079583726048372921135
1,0001,0101089785736250383022146
1,0101,0201109886756351403123157
1,0201,03011110088766553413224168
1,0301,04011310189786654433325179
1,0401,050114103917968564434261810
1,0501,060116104928169574635271911
1,0601,070117106948271594736282012
1,0701,080119107958472604937292113
1,0801,090120109978574625038302214
1,0901,100122110988775635240312315
1,1001,1101231121008877655341322416
1,1101,1201251131019078665543332517
1,1201,1301261151039180685644342618
1,1301,1401281161049381695846352719
1,1401,1501291181069483715947362820
1,1501,1601311191079684726149372921
1,1601,1701321211099786746250393022
1,1701,1801341221109987756452403123
1,1801,19013512411210089776553423224
1,1901,20013712511310290786755433325
1,2001,21013812711510392806856453426
1,2101,22014012811610593817058463527
1,2201,23014113011810695837159483628
1,2301,24014313111910896847361493829
1,2401,25014413312110998867462513930
1,2501,26014613412211199877664524131
1,2601,270147136124112101897765544232
1,2701,280149137125114102907967554433
1,2801,290150139127115104928068574534
1,2901,300152140128117105938270584735
1,3001,310153142130118107958371604836
1,3101,320155143131120108968573615038
1,3201,330156145133121110988674635139
1,3301,340158146134123111998876645341
1,3401,3501591481361241131018977665442
1,3501,3601611491371261141029179675644
1,3601,3701621511391271161049280695745
1,3701,3801641521401291171059482705947
1,3801,3901651541421301191079583726048
1,3901,4001671551431321201089785736250
1,4001,4101681571451331221109886756351
1,4101,42017015814613512311110088766553
1,4201,43017116014813612511310189786654
1,4301,44017316114913812611410391796856
1,4401,45017416315113912811610492816957
1,4501,46017616415214112911710694827159
1,4601,47017716615414213111910795847260
1,4701,48017916715514413212010997857462
1,4801,49018016915714513412211098877563
 
 $1,490 and overUse Table 1(b) for a MARRIED person on page 24. Also see the instructions on page 23.
 
Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2016)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$105$0$0$0$0$0$0$0$0$0$0$0
10511020000000000
11011530000000000
11512030000000000
12012540000000000
12513040000000000
13013550000000000
13514050000000000
14014560000000000
14515060000000000
15015570000000000
15516070000000000
16016580000000000
16517080000000000
17017590000000000
17518090000000000
180185100000000000
185190100000000000
190195110000000000
195200110000000000
200205120000000000
205210120000000000
210215130000000000
215220130000000000
220225140000000000
225230140000000000
230235150000000000
235240150000000000
240245160000000000
245250161000000000
250260171000000000
260270182000000000
270280193000000000
280290204000000000
290300215000000000
300310226000000000
310320237000000000
320330248000000000
330340259000000000
3403502610000000000
3503602711000000000
3603702812000000000
3703802913000000000
3803903014000000000
3904003115000000000
4004103216100000000
4104203317200000000
4204303418300000000
4304403519400000000
4404503620500000000
4504603721600000000
4604703922700000000
4704804023800000000
4804904224900000000
49050043251000000000
50052046271100000000
52054049291300000000
54056052311500000000
56058055331720000000
58060058351940000000
60062061372160000000
62064064402380000000
640660674325100000000
660680704627120000000
680700734929140000000
700720765231160000000
720740795533182000000
740760825835204000000
760780856138226000000
780800886441248000000
$800$820$91$67$44$26$10$0$0$0$0$0$0
8208409470472812000000
8408609773503014000000
86088010076533216000000
88090010379563418200000
90092010682593620400000
92094010985623922600000
94096011288654224800000
960980115916845261000000
9801,000118947148281200000
1,0001,020121977451301400000
1,0201,0401241007754321610000
1,0401,0601271038057341830000
1,0601,0801301068360362050000
1,0801,1001331098663392270000
1,1001,1201361128966422490000
1,1201,14013911592694526110000
1,1401,16014211895724828130000
1,1601,18014512198755130150000
1,1801,200148124101785432171000
1,2001,220151127104815734193000
1,2201,240154130107846037215000
1,2401,260157133110876340237000
1,2601,280160136113906643259000
1,2801,3001631391169369462711000
1,3001,3201661421199672492913000
1,3201,3401691451229975523115000
1,3401,36017214812510278553317200
1,3601,38017515112810581583519400
1,3801,40017815413110884613721600
1,4001,42018115713411187644023800
1,4201,440184160137114906743251000
1,4401,460187163140117937046271200
1,4601,480190166143120967349291400
1,4801,500193169146123997652311600
1,5001,5201961721491261027955331820
1,5201,5401991751521291058258352040
1,5401,5602031781551321088561382260
1,5601,5802081811581351118864412480
1,5801,60021318416113811491674426100
1,6001,62021818716414111794704728120
1,6201,64022319016714412097735030140
1,6401,660228193170147123100765332161
1,6601,680233196173150126103795634183
1,6801,700238199176153129106825936205
1,7001,720243204179156132109856239227
1,7201,740248209182159135112886542249
1,7401,7602532141851621381159168452611
1,7601,7802582191881651411189471482813
1,7801,8002632241911681441219774513015
1,8001,82026822919417114712410077543217
1,8201,84027323419717415012710380573419
1,8401,86027823920017715313010683603621
1,8601,88028324420518015613310986633923
1,8801,90028824921018315913611289664225
1,9001,92029325421518616213911592694527
1,9201,94029825922018916514211895724829
1,9401,96030326422519216814512198755131
1,9601,980308269230195171148124101785433
1,9802,000313274235198174151127104815735
2,0002,020318279240201177154130107846037
2,0202,040323284245206180157133110876340
2,0402,060328289250211183160136113906643
2,0602,080333294255216186163139116936946
2,0802,100338299260221189166142119967249
 
 $2,100 and overUse Table 2(a) for a SINGLE person on page 24. Also see the instructions on page 23.
 
Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2016)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$340$0$0$0$0$0$0$0$0$0$0$0
34035020000000000
35036030000000000
36037040000000000
37038050000000000
38039060000000000
39040070000000000
40041080000000000
41042090000000000
420430100000000000
430440110000000000
440450120000000000
450460130000000000
460470140000000000
470480150000000000
480490160000000000
490500171000000000
500520183000000000
520540205000000000
540560227000000000
560580249000000000
5806002611000000000
6006202813000000000
6206403015000000000
6406603217100000000
6606803419300000000
6807003621500000000
7007203823700000000
7207404025900000000
74076042271100000000
76078044291300000000
78080046311500000000
80082048331710000000
82084050351930000000
84086052372150000000
86088054392370000000
88090056412590000000
900920584327110000000
920940604529130000000
940960624731150000000
960980644933172000000
9801,000665135194000000
1,0001,020685337216000000
1,0201,0407055392380