Payroll Period Weekly .. Biweekly One Withholding Allowance $ 76.90 153.80 166.70 Semimonthly Monthly. Quarterly Semiannually Annually Daily or miscellaneous (each day of the payroll period)... 333.30 1,000.00 2,000.00 4,000.00 15.40 Percentage Method Tables for Income Tax Withholding (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding allowances) is: Not over $44 But not over- -$222. TABLE 1-WEEKLY Payroll Period The amount of income tax to withhold is: 50 $0.00 plus 10% $17.80 plus 15% Over- $44 $222 -$764 $764 -$1,789 $99.10 plus 25% $1,789 -$3,685 $355.35 plus 28% $3,685 $7,958 $7,990 -$7,958 -$7,990 $886.23 plus 33% $2,296.32 plus 35% $2,307.52 plus 39.6% (b) MARRIED person- If the amount of wages (after subtracting withholding allowances) is: Not over $165 of excess over-Over- But not over- -$44 $165 -$222 $520 -$764 $1,606 -$1,789 $3,073 -$3,685 $4,597 -$7,958 $8,079 The amount of income tax to withhold is: $0 -$520.$0.00 plus 10% -$1,606 $35.50 plus 15% -$3,073 of excess over- -$165 -$520 $198.40 plus 25% -$1,606 $4,597.. $565.15 plus 28% -$3,073 -$8,079. $991.87 plus 33% -$4,597 -$9,105 $2,140.93 plus 35% -$8,079 $2,500.03 plus 39.6% -$9,105 (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding allowances) is: Not over $88 Over- But not over- -$443 -$1,529 -$3,579.. $7,990 $9,105 TABLE 2-BIWEEKLY Payroll Period The amount of income tax to withhold is: $0.00 plus 10% $35.50 plus 15% $198.40 plus 25% $710.90 plus 28% $88 $443 $1,529 $3,579 $7,369 $15,915 $15,981 -$7,369 -$15,915 -$15,981 $1,772.10 plus 33% $4.592.28 plus 35% $4.615.38 plus 39.6% (b) MARRIED person- If the amount of wages (after subtracting withholding allowances) is: Not over $331 ..... of excess over-Over- -$88 -$443 -$1,529 But not over- -$1,040.. The amount of income tax to withhold is: of excess over- $0 $331 $0.00 plus 10% -$331 $1,040 -$3,212 $70.90 plus 15% -$1,040 $3,212 -$6,146 $396.70 plus 25% -$3,212 -$3,579 $6,146 -$9,194 $1,130.20 plus 28% -$6,146 -$16,158.. -$9,194 -$16,158 -$18,210 (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding allowances) is: Not over $96 Over- But not over- $96 $480 $1,656 $3,877 -$7,369 $9,194 -$15,915 $16,158 -$15,981 $18,210 $1,983.64 plus 33% -$18,210 $4,281.76 plus 35% $4,999.96 plus 39.6% TABLE 3-SEMIMONTHLY Payroll Period The amount of income tax to withhold is: $0 -$480.$0.00 plus 10% -$1,656 $38.40 plus 15% -$3,877 $214.80 plus 25% -$7,983 $770.05 plus 28% $7,983 -$17,242 $1.919.73 plus 33% $17,242 -$17,313 $17,313 $4.975.20 plus 35% $5,000.05 plus 39.6% (b) MARRIED person- If the amount of wages (after subtracting withholding allowances) is: Not over $358 of excess over-Over- But not over- The amount of income tax to withhold is: $0 of excess over- -$96 $358 -$1,127 $0.00 plus 10% -$480 $1,127 -$3,479 $76.90 plus 15% -$358 -$1,127 -$1,656 $3,479 -$6,658 $429.70 plus 25% -$3,479 -$3,877 $6,658 -$9,960 $1,224.45 plus 28% -$6,658 -$7,983 $9,960 -$17,242 $17,504 -$17,504.. $2,149.01 plus 33% -$9,960 -$17,504 -$19,727 (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding allowances) is: Not over $192 But not over- -$960 -$3,313 -$7,754 -$15,967 Over- $192 $960 $3,313 $7,754 $15,967 $34,483 -$34,625 $34,625 -$34,483. -$17,313 $19,727 -$19,727 $4,638.53 plus 35% $5,416.58 plus 39.6% TABLE 4-MONTHLY Payroll Period The amount of income tax to withhold is: $0.00 plus 10% $76.80 plus 15% $429.75 plus 25% $1,540.00 plus 28% $3.839.64 plus 33% $9,949.92 plus 35% $9,999.62 plus 39.6% (b) MARRIED person- If the amount of wages (after subtracting withholding allowances) is: Not over $717 of excess over-Over- But not over- -$192 -$960 $717 $2,254 -$2,254 -$6,958 -$3,313 $6,958 -$13,317 -$7,754 $13,317 -$15,967 $19,921 -$34,483 $35,008 -$34,625 $39,454. -$19,921.. -$35,008 -$39,454 The amount of income tax to withhold is: of excess over- $0.00 plus 10% $153.70 plus 15% $859.30 plus 25% $2,449.05 plus 28% $4,298.17 plus 33% $9,276.88 plus 35% $10,832.98 plus 39.6% -$717 -$2,254 -$6,958 -$13,317 $19,921 -$35,008 -$39,454