The tentative But less than amount to withhold is: A B C Plus this percentage- of the amount that the Adjusted Annual Wage 2021 Percentage Method Tables for Automated Payroll Systems STANDARD Withholding Rate Schedules (Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked) If the Adjusted Annual Wage Amount (line 2a) is: At least exceeds E Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked) of the amount that the Adjusted Annual Wage exceeds E If the Adjusted Annual Wage Amount (line 2a) is: The tentative But less than At least amount to withhold is: A B C Plus this percentage D Married Filling Jointly Married Filling Jointly $ 0 $ 12,200 $ 0.00 0% $ 0 $ 0 $ 12,550 $ 0.00 0% $ 0 $ 12,200 $ 32,100 $ 0.00 10% $ 12,200 $ 12,550 $ 22,500 $ 0.00 10% $ 12,550 $ 32,100 $ 93,250 $ 1,990.00 12% $ 32,100 $ 22,500 $ 53,075 $995.00 12% $ 22,500 $ 93,250 $ 184,950 $9,328.00 22% $ 93,250 $ 53,075 $ 98,925 $ 4,664.00 22% $ 53,075 $ 184,950 $ 342,050 $ 29,502.00 24% $ 184,950 $ 98,925 $177,475 $ 14,751.00 24% $ 98,925 $ 342,050 $ 431,050 $ 67,206.00 32% $ 342,050 $ 177,475 $221,975 $ 33,603.00 32% $ 177,475 $ 431,050 $ 640,500 $ 95,686.00 35% $ 431,050 $ 221,975 $ 326,700 $ 47,843.00 35% $221,975 $ 640,500 $ 168,993.50 37% $ 640,500 $ 326,700 $ 84,496.75 37% $ 326,700 Single or Married Filling Separately Single or Married Filling Separately $ 0 $ 3,950 $ 0.00 0% $0 $0 $ 6,275 $ 0.00 0% $0 $ 3,950 $ 13,900 $ 0.00 10% $ 3,950 $ 6,275 $ 11,250 $ 0.00 10% $ 6,275 $ 13,900 $ 44,475 $ 995.00 12% $ 13,900 $ 11,250 $ 26,538 $ 497.50 12% $ 11,250 $ 44,475 $ 90,325 $ 4,664.00 22% $ 44,475 $ 26,538 $ 49,463 $2,332.00 22% $ 26,538 $ 90,325 $ 168,875 $ 14,751.00 24% $ 90,325 $ 49,463 $ 88,738 $ 7,375.50 24% $ 49,463 $ 168,875 $213,375 $ 33,603.00 32% $ 168,875 $ 88,738 $ 110,988 $ 16,801.50 32% $ 88,738 $213,375 $527,550 $527,550 $ 47,843.00 35% $213,375 $ 110,988 $ 268,075 $ 23,921.50 35% $ 110,988 $ 157,804.25 37% $527,550 $ 268,075 $ 78,902.13 37% $ 268,075 Head of Household Head of Household $ 0 $ 10,200 $ 0.00 0% $ 0 $ 10,200 $ 24,400 $ 0.00 10% $ 10,200 $ 0 $9,400 $ 9,400 $ 0.00 0% $0 $ 16,500 $ 0.00 10% $9,400 $ 24,400 $ 64,400 $ 1,420.00 12% $ 24,400 $ 16,500 $ 36,500 $ 710.00 12% $ 16,500 $ 64,400 $ 96,550 $ 6,220.00 22% $ 64,400 $ 36,500 $52,575 $ 3,110.00 22% $ 36,500 $ 96,550 $ 175,100 $ 13,293.00 24% $ 96,550 $52,575 $ 91,850 $ 6,646.50 24% $ 52,575 $ 175,100 $219,600 $ 32,145.00 32% $ 175,100 $ 91,850 $ 114,100 $ 16,072.50 32% $ 91,850 $219,600 $533,800 $533,800 $ 46,385.00 35% $219,600 $ 114,100 $ 271,200 $ 23,192.50 35% $ 114,100 $ 156,355.00 37% $533,800 $ 271,200 $ 78,177.50 37% $ 271,200