One Withholding Allowance Payroll Period $ 76.90 153.80 166.70 333.30 1,000.00 2,000.00 4,000.00 Weekly Biweekly . Monthly. Semiannually . Annually... Daily or miscellaneous (each day of the payroll period) . . . 15.40 Percentage Method Tables for Income Tax Withholding (b) MARRIED person If the amount of wages If the amount of wages The amount of allowances) is to withhold is: The amount of income tax to withhold is: ) is: Not over S44 Not over $165 | S764 $1.789 $3,685 $7,958 -$222 -$764 -41.789 -53,685 -57,958 7.990 $000 plus 10% $1780 plus 15% S99.10 plus 25% $355.35 plus 28% $886.23 plus 33% $2.296 32 plus 35% $2 307.52 plus 39 6% --$222| --$764| --$1,789| --$3,685 | ,-57,958| -5520 $520-$1.606 $1,606 --$3.073 $3,073-$4.597 S4.597-$8,079 $8,079-$9,105 sooo plus 10% S3550 plus 15% $198.40 plus 25% $565. 15 plus 28% $991.87 plus 33% $2.140.93 plus 35% $2,500 03 plus 396% -$1,606 --$3,073 --$4,597 -$8,079 TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of household)- If the amount of nngesThe amount of income tax allowances) is: to withhold is (b) MARRIED person- If the amount of wages withholding allowances) is: The amount of income tax to withhold is: Not over $88 Not over $331 of excess o of excess over --S88| -$443| -51,529| -$3.579| --$7,369| -$15.915| -S443 --$1,529- $443 $1.529 $3.579 $7.369 $15.915 15,981 $0 00 plus 10% $35.50 plus 15% $198.40 plus 25% $710.90 plus 28% $1,772.10 plus 33% S4592.28 plus 35% $331-$1.040 $1,040 --$3,212 $3.212-$6.146 $6.146-$9.194. $9.194-$16.158 $16.158--$18.210 $0.00 plus 10% $70.90 plus 15% S396 70 plus 25% $1,130.20 plus 28% $1,983.64 plus 33% $4,281.76 plus 35% 4.999 96 plus 396% , -$3.579 -$3.212 --$6.146 $9.194 -$16,158 $18,210 : --$7,369 . . --$15,915., --$15.981 . . 4615.38 plus 39.6% $15,981 $18,210$4 TABLE 3-SEMIMONTHLY Payroll Period (b) MARRIED person- If the amount of wages (a) SINGLE person (including head of of income tax The amount of income tax 84 615.38 plus 39 6% TABLE (a) SINGLE person (including head of household- f the amount of wages wances)ie to wamogntof income tax withholding allowances) is: Not over $358 The amount of income tax to withhold is: Not over $96 of excess over-Over- But not over- SO 00 plus 10% -s961 $358 --$1,127 $1,127-43-479 $3.479-$6.658 s6.658-59960 $9,900-$17.504 $17,504 --$19.727 S0.00 plus 10% S7690plus 15% $429.7O plus 25% $122445plus 28% S2. 149.01 plus 33% $4,638.53 plus 35% -M80 $480-$1,656 $1.656-$3.877 $3.877 --$7.983 $7.983-$17.242 $17,242-517313 $38.40 plus 15% $21400 plus 25% S770.05 plus 28% $1 919.73 plus 33% $4975 20 plus 35% $5000 05 plus 39 6% -$480| -51,656| -53.8771 -$7.983| -$17,242| -$17,504 $5,416 58 plus 39 6% TABLE 4--MONTHLY Payroll Period (b) MARRIED person- (a) SINGLE person (including head of household) If the amount of wages The amount of income tax to withhold is: lafter suioiractingsagsThe amount of income tax allowances) is: allowances) is: to withhold is: Not over $192 Not over 5717 But not over- "-$192| $717 --$2.254 $0.00 plus 10% -$960| $2,254-96.958 S153. 70 plus 15% -53.3131 s6.958 -$13.317 . $859 30plus 25% $7,754 $13,317 $19,921$2,449.05 plus --$15.967| $19.921 --$35.008 $4.298 17 plus 33% --$34.483| $35,008 --$39.454 se,276.88 plus 35% of excess over-- O of excess over- $960-53313 $3,313 --$7,754 $7,754 --$15,967 15.967 --$34,483 $34,483 --$34.625 $000 plus 10% $76.80 plus 15% $429 75 plus 25% $1540.00 plus 28% S3839 64 plus 33% $9949.92 plus 35% S9 999 62 plus 39.6% $34,625 $39,454 $10,832.98 plus 39.6%
