2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later MONTHLY Payroll Period \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{\begin{tabular}{l} STANDARD Withholding Rate Schedules \\ (Use these if the box in Step 2 of Form W-4 is NOT checked) \end{tabular}} & \multicolumn{5}{|c|}{\begin{tabular}{c} Form W-4, Step 2, Checkbox, Withholding Rate Schedules \\ (Usc these if the box in Stcp 2 of Form W-4 IS checked) \end{tabular}} \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1h ) is: \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} The \\ tentative \\ amount to \\ withhold is: \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage- \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the Adjusted \\ Wage \\ exceeds- \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1h ) is: \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} The \\ tentative \\ amount to \\ withhold is: \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Plus this \\ percentage- \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the Adjusted \\ Wage \\ exceeds- \end{tabular}} \\ \hline At least- & \begin{tabular}{c} But less \\ than- \end{tabular} & & & & At least- & \begin{tabular}{c} But less \\ than- \end{tabular} & & & \\ \hline A & B & C & D & E & A & B & c & D & E \\ \hline \multicolumn{5}{|c|}{ Married Filing Jointly } & \multicolumn{5}{|c|}{ Married Filing Jointly } \\ \hline$0 & $2,158 & 50.00 & 0% & so & so & $1.079 & $0.00 & 0% & 90 \\ \hline$2,158 & $3.871 & 50.00 & 10% & $2,158 & $1.079 & $1.935 & $0.00 & 10% & $1.079 \\ \hline$3.871 & $9.121 & $171.30 & 12% & $3.871 & $1.935 & $4.560 & $85.60 & 12% & $1.935 \\ \hline$9.121 & $17,004 & $801.30 & 22% & $9.121 & $4,560 & $8.502 & $400.60 & 22% & $4.560 \\ \hline$17,004 & $30.500 & $2.535.56 & 24% & $17.004 & $8.502 & $15.250 & $1.267.84 & 24% & $8.502 \\ \hline$30.500 & $38.150 & $5.774.60 & 32% & $30,500 & $15.250 & $19.075 & $2.887,36 & 32% & $15.250 \\ \hline$38,150 & $56.146 & $8.222.60 & 35% & $38.150 & $19,075 & $28,073 & $4,111,36 & 35% & $19.075 \\ \hline \multicolumn{5}{|c|}{ Single or Married Filing Separately } & \multicolumn{5}{|c|}{ Single or Married Filing Separately } \\ \hline 50 & $1.079 & $0.00 & 0% & so & so & $5