Department of the Treasury Contents
Internal Revenue Service
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Publication 15-A Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
(Rev. January 2007)
Cat. No. 21453T 1. Who Are Employees? . . . . . . . . . . . . . . . . . . . . 3
2. Employee or Independent Contractor? . . . . . . 6
Employer’s 3. Employees of Exempt Organizations . . . . . . . . 9
Supplemental 4. Religious Exemptions . . . . . . . . . . . . . . . . . . . .
5. Wages and Other Compensation . . . . . . . . . . . 10
9
Tax Guide 6. Sick Pay Reporting . . . . . . . . . . . . . . . . . . . . . . 13
7. Special Rules for Paying Taxes . . . . . . . . . . . . 19
(Supplement to 8. Pensions and Annuities . . . . . . . . . . . . . . . . . . 21
Publication 15 9. Alternative Methods for Figuring
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
(Circular E), Formula Tables for Percentage Method
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . 24
Employer’s Tax Guide) Wage Bracket Percentage Method Tables . . . . . 27
Combined Income Tax, Employee Social
Security Tax, and Employee Medicare
Tax Withholding Tables . . . . . . . . . . . . . . . . 36
10. Tables for Withholding on
Distributions of Indian Gaming Profits to
Tribal Members . . . . . . . . . . . . . . . . . . . . . . . . . 57
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Quick and Easy Access to IRS Tax Help
and Tax Products . . . . . . . . . . . . . . . . . . . . . . . 60
What’s New
Annual employment tax filing for small employers.
Beginning with calendar year 2006, certain small employ-
ers may be qualified to file Form 944, Employer’s ANNUAL
Federal Tax Return, rather than Form 941, Employer’s
QUARTERLY Federal Tax Return, to report their employ-
ment taxes. For more information, see the Instructions for
Form 944.
Nonqualified deferred compensation plans. Notice
2006-100 provides guidance to employers and payers on
Get forms and other information their reporting and wage withholding requirements for cal-
faster and easier by: endar years 2005 and 2006 for deferrals of amounts of
compensation and amounts includible in gross income
Internet • www.irs.gov under section 409A of the Code. The notice also provides
guidance to service providers on their income tax reporting
TM and tax payment requirements for amounts includible in
gross income under section 409A for 2005 and 2006. You
for Business can find Notice 2005-100 on page 1109 of Internal Reve-
www.irs.gov/efile nue Bulletin 2006-51 at www.irs.gov/pub/irs-irbs/irb06-51.
pdf.
Spend less time and worry on taxes and more time
Reminders running your business. Use e-file and Electronic Federal
Tax Payment System (EFTPS) to your benefit.
Additional employment tax information. Visit the IRS • For e-file, visit www.irs.gov for additional information.
website at www.irs.gov and type “Employment Tax” in the
search box for a list of employment tax topics.
• For EFTPS, visit www.eftps.gov or call EFTPS Cus-
tomer Service at 1-800-555-4477.
Furnishing Form W-2 to employees electronically.
You may set up a system to furnish Forms W-2 electroni- Electronic submission of Forms W-4, W-4P, W-4S,
cally to employees who choose to receive them in that W-4V, and W-5. You may set up a system to electronically
format. Each employee participating must consent (or re- receive any or all of the following forms (and their Spanish
ceive confirmation of any consent made using a paper versions, if available) from an employee or payee.
document) electronically, and you must notify the employ-
ees of all hardware and software requirements to receive
• Form W-4, Employee’s Withholding Allowance Cer-
tificate.
the forms. You may not send a Form W-2 electronically to
any employee who does not consent or who has revoked • Form W-4P, Withholding Certificate for Pension or
consent previously provided. Annuity Payments.
To furnish Forms W-2 electronically, you must meet the
following disclosure requirements and provide a clear
• Form W-4S, Request for Federal Income Tax With-
holding From Sick Pay.
and conspicuous statement of each of them to your em-
ployees. • Form W-4V, Voluntary Withholding Request.
• The employee must be informed that he or she may • Form W-5, Earned Income Credit Advance Payment
receive a paper Form W-2 if consent is not given to Certificate.
receive it electronically.
If you establish an electronic system to receive any of
• The employee must be informed of the scope and
these forms, you do not need to process that form in a
duration of the consent.
paper version.
• The employee must be informed of any procedure For each form that you establish an electronic submis-
for obtaining a paper copy of any Form W-2 (and sion system for, you must meet each of the following five
whether or not the request for a paper statement is requirements.
treated as a withdrawal of his or her consent) after
giving consent. 1. The electronic system must ensure that the informa-
tion received by the payer is the information sent by
• The employee must be notified about how to with- the payee. The system must document all occasions
draw a consent and the effective date and manner of user access that result in a submission. In addi-
by which the employer will confirm the withdrawn tion, the design and operation of the electronic sys-
consent. The employee must also be notified that tem, including access procedures, must make it
the withdrawn consent does not apply to the previ- reasonably certain that the person accessing the
ously issued Forms W-2. system and submitting the form is the person identi-
• The employee must be informed about any condi- fied on the form.
tions under which electronic Forms W-2 will no 2. The electronic system must provide exactly the same
longer be furnished (for example, termination of em- information as the paper form.
ployment).
3. The electronic submission must be signed with an
• The employee must be informed of any procedures electronic signature by the payee whose name is on
for updating his or her contact information that en- the form. The electronic signature must be the final
ables the employer to provide electronic Forms W-2. entry in the submission.
• The employer must notify the employee of any 4. Upon request, you must furnish a hard copy of any
changes to the employer’s contact information. completed electronic form to the IRS and a state-
You must furnish electronic Forms W-2 by the due date of ment that, to the best of the payer’s knowledge, the
the paper forms. For more information, see Regulations electronic form was submitted by the named payee.
section 31.6051-1(j). The hard copy of the electronic form must provide
exactly the same information as, but need not be a
Electronic filing and payment. Now, more than ever facsimile of, the paper form. For Forms W-4 and
before, businesses can enjoy the benefits of filing and W-5, the signature must be under penalty of perjury,
paying their federal taxes electronically. Whether you rely and must contain the same language that appears
on a tax professional or handle your own taxes, the IRS on the paper version of the form. The electronic sys-
offers you convenient programs to make it easier. tem must inform the employee that he or she must
Page 2 Publication 15-A (January 2007)
make a declaration contained in the perjury state- Ordering publications and forms. See page 60 for infor-
ment and that the declaration is made by signing the mation on how to obtain forms and publications.
Form W-4 or W-5.
5. You must also meet all recordkeeping requirements Useful Items
that apply to the paper forms. You may want to see:
For more information, see: Publication
• Form W-4 —Regulations sections 31.3402(f)(5)-1 ❏ 15 Employer’s Tax Guide (Circular E)
and Treasury Decision 9196. You can find Treasury
❏ 15-B Employer’s Tax Guide to Fringe Benefits
Decision 9196 on page 1000 of Internal Revenue
Bulletin 2005-19 at ❏ 51 Agricultural Employer’s Tax Guide (Circular A)
www.irs.gov/pub/irs-irbs/irb05-19.pdf,
❏ 505 Tax Withholding and Estimated Tax
• Form W-5 —Announcement 99-3. You can find An- ❏ 509 Tax Calendars for 2007
nouncement 99-3 on page 15 of Internal Revenue
Bulletin 1999-3 at ❏ 225 Farmer’s Tax Guide
www.irs.gov/pub/irs-irbs/irb99-03.pdf, and ❏ 515 Withholding of Tax on Nonresident Aliens and
• Forms W-4P, W-4S, and W-4V —Announcement Foreign Entities
99-6. You can find Announcement 99-6 on page 24 ❏ 535 Business Expenses
of Internal Revenue Bulletin 1999-4 at
www.irs.gov/pub/irs-irbs/irb99-04.pdf. ❏ 553 Highlights of 2006 Tax Changes
❏ 583 Starting a Business and Keeping Records
Photographs of missing children. The Internal Reve- ❏ 1635 Understanding Your EIN
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing Comments and Suggestions. We welcome your com-
children selected by the Center may appear in this publica- ments about this publication and your suggestions for
tion on pages that would otherwise be blank. You can help future editions. You can email us at *taxforms@irs.gov.
bring these children home by looking at the photographs Please put “Publications Comment” on the subject line.
and calling 1-800-THE-LOST (1-800-843-5678) if you rec- You can write to us at the following address:
ognize a child. Internal Revenue Service
Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
Introduction 1111 Constitution Ave. NW, IR-6406
Washington, DC 20224
This publication supplements Publication 15 (Circular E),
Employer’s Tax Guide. It contains specialized and detailed
We respond to many letters by telephone. Therefore, it
employment tax information supplementing the basic infor-
would be helpful if you would include your daytime phone
mation provided in Publication 15 (Circular E). This publi-
number, including the area code, in your correspondence.
cation also contains:
• Alternative methods and tables for figuring income
tax withholding, 1. Who Are Employees?
• Combined income tax, employee social security tax,
and employee Medicare tax withholding tables, and Before you can know how to treat payments that you make
to workers for services, you must first know the business
• Tables for withholding on distributions of Indian gam- relationship that exists between you and the person per-
ing profits to tribal members. forming the services. The person performing the services
Publication 15-B, Employer’s Tax Guide to Fringe Bene- may be:
fits, contains information about the employment tax treat- • An independent contractor,
ment of various types of noncash compensation.
• A common-law employee,
Telephone help. You can call the IRS with your employ- • A statutory employee, or
ment tax questions at 1-800-829-4933.
• A statutory nonemployee.
Help for people with disabilities. Telephone help is This discussion explains these four categories. A later
available using TTY/TDD equipment. You can call discussion, Employee or Independent Contractor? (sec-
1-800-829-4059 with your tax question or to order forms tion 2), points out the differences between an independent
and publications. You may also use this number for prob- contractor and an employee and gives examples from
lem resolution assistance. various types of occupations. If an individual who works for
Publication 15-A (January 2007) Page 3
you is not an employee under the common-law rules (see The service corporation enters into contracts with the
section 2), you generally do not have to withhold federal subscribers under which the subscribers specify the serv-
income tax from that individual’s pay. However, in some ices to be provided and a fee is paid to the service corpora-
cases you may be required to withhold under backup tion for each individual furnished. The service corporation
withholding requirements on these payments. See Publi- has the right to control and direct the worker’s services for
cation 15 (Circular E) for information on backup withhold- the subscriber, including the right to discharge or reassign
ing. the worker. The service corporation hires the workers,
controls the payment of their wages, provides them with
Independent Contractors unemployment insurance and other benefits, and is the
employer for employment tax purposes. For information on
People such as lawyers, contractors, subcontractors, and employee leasing as it relates to pension plan qualification
auctioneers who follow an independent trade, business, or requirements, see Leased employee in Publication 560,
profession in which they offer their services to the public, Retirement Plans for Small Business (SEP, SIMPLE, and
are generally not employees. However, whether such peo- Qualified Plans).
ple are employees or independent contractors depends on Additional information. For more information about the
the facts in each case. The general rule is that an individual treatment of special types of employment, the treatment of
is an independent contractor if you, the person for whom special types of payments, and similar subjects, refer to
the services are performed, have the right to control or Publication 15 (Circular E); or Publication 51 (Circular A)
direct only the result of the work and not the means and for agricultural employers.
methods of accomplishing the result.
Statutory Employees
Common-Law Employees
If workers are independent contractors under the common
Under common-law rules, anyone who performs services law rules, such workers may nevertheless be treated as
for you is your employee if you have the right to control employees by statute (“statutory employees”) for certain
what will be done and how it will be done. This is so even employment tax purposes if they fall within any one of the
when you give the employee freedom of action. What following four categories and meet the three conditions
matters is that you have the right to control the details of described under Social security and Medicare taxes, be-
how the services are performed. For a discussion of facts low.
that indicate whether an individual providing services is an
independent contractor or employee, see Employee or 1. A driver who distributes beverages (other than milk)
Independent Contractor? (section 2). or meat, vegetable, fruit, or bakery products; or who
If you have an employer-employee relationship, it picks up and delivers laundry or dry cleaning, if the
makes no difference how it is labeled. The substance of driver is your agent or is paid on commission.
the relationship, not the label, governs the worker’s status.
2. A full-time life insurance sales agent whose principal
Nor does it matter whether the individual is employed full
business activity is selling life insurance or annuity
time or part time.
contracts, or both, primarily for one life insurance
For employment tax purposes, no distinction is made company.
between classes of employees. Superintendents, manag-
ers, and other supervisory personnel are all employees. An 3. An individual who works at home on materials or
officer of a corporation is generally an employee; however, goods that you supply and that must be returned to
an officer who performs no services or only minor services, you or to a person you name, if you also furnish
and neither receives nor is entitled to receive any pay, is specifications for the work to be done.
not considered an employee. A director of a corporation is 4. A full-time traveling or city salesperson who works on
not an employee with respect to services performed as a your behalf and turns in orders to you from wholesal-
director. ers, retailers, contractors, or operators of hotels, res-
You generally have to withhold and pay income, social taurants, or other similar establishments. The goods
security, and Medicare taxes on wages that you pay to sold must be merchandise for resale or supplies for
common-law employees. However, the wages of certain use in the buyer’s business operation. The work per-
employees may be exempt from one or more of these formed for you must be the salesperson’s principal
taxes. See Employees of Exempt Organizations (section business activity. See Salesperson in section 2.
3) and Religious Exemptions (section 4).
Social security and Medicare taxes. Withhold social se-
Leased employees. Under certain circumstances, a cor-
curity and Medicare taxes from the wages of statutory
poration furnishing workers to various professional people
employees if all three of the following conditions apply.
and firms is the employer of those workers for employment
tax purposes. For example, a professional service corpo- • The service contract states or implies that substan-
ration may provide the services of secretaries, nurses, and tially all the services are to be performed personally
other similarly trained workers to its subscribers. by them.
Page 4 Publication 15-A (January 2007)
• They do not have a substantial investment in the place of business other than in a permanent retail
equipment and property used to perform the serv- establishment.
ices (other than an investment in transportation facil-
3. Persons engaged in the trade or business of deliver-
ities). ing or distributing newspapers or shopping news (in-
• The services are performed on a continuing basis for cluding any services directly related to such delivery
the same payer. or distribution).
Direct selling includes activities of individuals who at-
Federal unemployment (FUTA) tax. For FUTA tax, the tempt to increase direct sales activities of their direct sell-
term “employee” means the same as it does for social ers and who earn income based on the productivity of their
security and Medicare taxes, except that it does not in- direct sellers. Such activities include providing motivation
clude statutory employees in categories 2 and 3 above. and encouragement; imparting skills, knowledge, or expe-
Thus, any individual who is an employee under category 1 rience; and recruiting.
or 4 is also an employee for FUTA tax purposes and Licensed real estate agents. This category includes indi-
subject to FUTA tax. viduals engaged in appraisal activities for real estate sales
if they earn income based on sales or other output.
Income tax. Do not withhold federal income tax from the
wages of statutory employees. Companion sitters. Companion sitters are individuals
who furnish personal attendance, companionship, or
Reporting payments to statutory employees. Furnish household care services to children or to individuals who
Form W-2 to a statutory employee, and check “Statutory are elderly or disabled. A person engaged in the trade or
employee” in box 13. Show your payments to the em- business of putting the sitters in touch with individuals who
ployee as “other compensation” in box 1. Also, show social wish to employ them (that is, a companion sitting place-
security wages in box 3, social security tax withheld in box ment service) will not be treated as the employer of the
4, Medicare wages in box 5, and Medicare tax withheld in sitters if that person does not receive or pay the salary or
box 6. The statutory employee can deduct his or her trade wages of the sitters and is compensated by the sitters or
or business expenses from the payments shown on Form the persons who employ them on a fee basis. Companion
W-2. He or she reports earnings as a statutory employee sitters who are not employees of a companion sitting
on line 1 of Schedule C or C-EZ (Form 1040). (A statutory placement service are generally treated as self-employed
for all federal tax purposes.
employee’s business expenses are deductible on Sched-
ule C or C-EZ (Form 1040) and are not subject to the
reduction by 2% of his or her adjusted gross income that Misclassification of Employees
applies to common-law employees.)
Consequences of treating an employee as an indepen-
Statutory Nonemployees dent contractor. If you classify an employee as an inde-
pendent contractor and you have no reasonable basis for
There are three categories of statutory nonemployees: doing so, you may be held liable for employment taxes for
direct sellers, licensed real estate agents, and certain that worker (the relief provisions, discussed below, will not
companion sitters. Direct sellers and licensed real estate apply). See Internal Revenue Code section 3509 for more
agents are treated as self-employed for all federal tax information.
purposes, including income and employment taxes, if: Relief provisions. If you have a reasonable basis for not
• Substantially all payments for their services as direct treating a worker as an employee, you may be relieved
sellers or real estate agents are directly related to from having to pay employment taxes for that worker. To
sales or other output, rather than to the number of get this relief, you must file all required federal information
hours worked and returns on a basis consistent with your treatment of the
worker. You (or your predecessor) must not have treated
• Their services are performed under a written con- any worker holding a substantially similar position as an
tract providing that they will not be treated as em- employee for any periods beginning after 1977.
ployees for federal tax purposes.
Technical service specialists. This relief provision
does not apply for a technical services specialist you pro-
Direct sellers. Direct sellers include persons falling within vide to another business under an arrangement between
any of the following three groups. you and the other business. A technical service specialist
1. Persons engaged in selling (or soliciting the sale of) is an engineer, designer, drafter, computer programmer,
consumer products in the home or place of business systems analyst, or other similarly skilled worker engaged
in a similar line of work.
other than in a permanent retail establishment.
This limit on the application of the rule does not affect
2. Persons engaged in selling (or soliciting the sale of) the determination of whether such workers are employees
consumer products to any buyer on a buy-sell basis, under the common-law rules. The common-law rules con-
a deposit-commission basis, or any similar basis pre- trol whether the specialist is treated as an employee or an
scribed by regulations, for resale in the home or at a independent contractor. However, if you directly contract
Publication 15-A (January 2007) Page 5
with a technical service specialist to provide services for The amount of instruction needed varies among differ-
your business and not for another business, you may still ent jobs. Even if no instructions are given, sufficient behav-
be entitled to the relief provision. ioral control may exist if the employer has the right to
control how the work results are achieved. A business may
Test proctors and room supervisors. The consistent
lack the knowledge to instruct some highly specialized
treatment requirement does not apply to services per-
professionals; in other cases, the task may require little or
formed after December 31, 2006, by an individual as a test
no instruction. The key consideration is whether the busi-
proctor or room supervisor assisting in the administration
ness has retained the right to control the details of a
of college entrance or placement examinations if the indi-
vidual: worker’s performance or instead has given up that right.
• Is performing the services for a section 501(c) or- Training that the business gives to the worker. An
ganization exempt from tax under section 501(a) of employee may be trained to perform services in a particu-
the code, and lar manner. Independent contractors ordinarily use their
own methods.
• Is not otherwise treated as an employee of the or-
ganization for employment taxes. Financial control. Facts that show whether the business
has a right to control the business aspects of the worker’s
job include:
2. Employee or Independent The extent to which the worker has unreimbursed
business expenses. Independent contractors are more
Contractor? likely to have unreimbursed expenses than are employ-
ees. Fixed ongoing costs that are incurred regardless of
An employer must generally withhold federal income whether work is currently being performed are especially
taxes, withhold and pay social security and Medicare important. However, employees may also incur un-
taxes, and pay unemployment tax on wages paid to an reimbursed expenses in connection with the services that
employee. An employer does not generally have to with- they perform for their business.
hold or pay any taxes on payments to independent con-
The extent of the worker’s investment. An indepen-
tractors.
dent contractor often has a significant investment in the
facilities he or she uses in performing services for some-
Common-Law Rules one else. However, a significant investment is not neces-
sary for independent contractor status.
To determine whether an individual is an employee or an
independent contractor under the common law, the rela- The extent to which the worker makes his or her
tionship of the worker and the business must be examined. services available to the relevant market. An indepen-
In any employee-independent contractor determination, all dent contractor is generally free to seek out business
information that provides evidence of the degree of control opportunities. Independent contractors often advertise,
and the degree of independence must be considered. maintain a visible business location, and are available to
Facts that provide evidence of the degree of control and work in the relevant market.
independence fall into three categories: behavioral control, How the business pays the worker. An employee is
financial control, and the type of relationship of the parties. generally guaranteed a regular wage amount for an hourly,
These facts are discussed below. weekly, or other period of time. This usually indicates that a
worker is an employee, even when the wage or salary is
Behavioral control. Facts that show whether the busi-
supplemented by a commission. An independent contrac-
ness has a right to direct and control how the worker does
tor is usually paid by a flat fee for the job. However, it is
the task for which the worker is hired include the type and
common in some professions, such as law, to pay inde-
degree of:
pendent contractors hourly.
Instructions that the business gives to the worker.
The extent to which the worker can realize a profit or
An employee is generally subject to the business’ instruc-
loss. An independent contractor can make a profit or loss.
tions about when, where, and how to work. All of the
following are examples of types of instructions about how
Type of relationship. Facts that show the parties’ type of
to do work.
relationship include:
• When and where to do the work.
• Written contracts describing the relationship the
• What tools or equipment to use. parties intended to create.
• What workers to hire or to assist with the work. • Whether or not the business provides the worker
with employee-type benefits, such as insurance,
• Where to purchase supplies and services.
a pension plan, vacation pay, or sick pay.
• What work must be performed by a specified individ-
• The permanency of the relationship. If you en-
ual.
gage a worker with the expectation that the relation-
• What order or sequence to follow. ship will continue indefinitely, rather than for a
Page 6 Publication 15-A (January 2007)
specific project or period, this is generally consid- and engages other individuals to assist him. The company
ered evidence that your intent was to create an em- has the right to select, approve, or discharge any helper. A
ployer-employee relationship. company representative makes frequent inspections of the
construction site. When a house is finished, Wallace is
• The extent to which services performed by the
paid a certain percentage of its costs. He is not responsible
worker are a key aspect of the regular business
for faults, defects of construction, or wasteful operation. At
of the company. If a worker provides services that
the end of each week, he presents the company with a
are a key aspect of your regular business activity, it
statement of the amount that he has spent, including the
is more likely that you will have the right to direct and
control his or her activities. For example, if a law firm payroll. The company gives him a check for that amount
hires an attorney, it is likely that it will present the from which he pays the assistants, although he is not
attorney’s work as its own and would have the right personally liable for their wages. Wallace Black and his
to control or direct that work. This would indicate an assistants are employees of the Sawdust Co.
employer-employee relationship.
Example 4. Bill Plum contracted with Elm Corporation
to complete the roofing on a housing complex. A signed
IRS help. If you want the IRS to determine whether or not contract established a flat amount for the services ren-
a worker is an employee, file Form SS-8, Determination of dered by Bill Plum. Bill is a licensed roofer and carries
Worker Status for Purposes of Federal Employment Taxes workers’ compensation and liability insurance under the
and Income Tax Withholding, with the IRS. business name, Plum Roofing. He hires his own roofers
who are treated as employees for federal employment tax
Industry Examples purposes. If there is a problem with the roofing work, Plum
Roofing is responsible for paying for any repairs. Bill Plum,
The following examples may help you properly classify doing business as Plum Roofing, is an independent con-
your workers: tractor.
Example 5. Vera Elm, an electrician, submitted a job
Building and Construction Industry estimate to a housing complex for electrical work at $16
per hour for 400 hours. She is to receive $1,280 every 2
Example 1. Jerry Jones has an agreement with Wilma weeks for the next 10 weeks. This is not considered pay-
White to supervise the remodeling of her house. She did ment by the hour. Even if she works more or less than 400
not advance funds to help him carry on the work. She hours to complete the work, Vera Elm will receive $6,400.
makes direct payments to the suppliers for all necessary She also performs additional electrical installations under
materials. She carries liability and workers’ compensation contracts with other companies, that she obtained through
insurance covering Jerry and others that he engaged to advertisements. Vera is an independent contractor.
assist him. She pays them an hourly rate and exercises For more information about employment taxes in the
almost constant supervision over the work. Jerry is not free building and construction industry, visit the IRS website at
to transfer his assistants to other jobs. He may not work on www.irs.gov and type “Construction” in the search box.
other jobs while working for Wilma. He assumes no re-
sponsibility to complete the work and will incur no contrac-
tual liability if he fails to do so. He and his assistants Trucking Industry
perform personal services for hourly wages. Jerry Jones
and his assistants are employees of Wilma White. Example. Rose Trucking contracts to deliver material
for Forest, Inc., at $140 per ton. Rose Trucking is not paid
Example 2. Milton Manning, an experienced tilesetter, for any articles that are not delivered. At times, Jan Rose,
orally agreed with a corporation to perform full-time serv- who operates as Rose Trucking, may also lease another
ices at construction sites. He uses his own tools and truck and engage a driver to complete the contract. All
performs services in the order designated by the corpora- operating expenses, including insurance coverage, are
tion and according to its specifications. The corporation paid by Jan Rose. All equipment is owned or rented by Jan
supplies all materials, makes frequent inspections of his and she is responsible for all maintenance. None of the
work, pays him on a piecework basis, and carries workers’ drivers are provided by Forest, Inc., Jan Rose, operating
compensation insurance on him. He does not have a place as Rose Trucking, is an independent contractor.
of business or hold himself out to perform similar services
for others. Either party can end the services at any time.
Milton Manning is an employee of the corporation. Computer Industry
Example 3. Wallace Black agreed with the Sawdust Example. Steve Smith, a computer programmer, is laid
Co. to supply the construction labor for a group of houses. off when Megabyte, Inc., downsizes. Megabyte agrees to
The company agreed to pay all construction costs. How- pay Steve a flat amount to complete a one-time project to
ever, he supplies all the tools and equipment. He performs create a certain product. It is not clear how long that it will
personal services as a carpenter and mechanic for an take to complete the project, and Steve is not guaranteed
hourly wage. He also acts as superintendent and foreman any minimum payment for the hours spent on the program.
Publication 15-A (January 2007) Page 7
Megabyte provides Steve with no instructions beyond the does the bookkeeping. She pays the receptionist, with-
specifications for the product itself. Steve and Megabyte holds and pays federal and state employment taxes, and
have a written contract, which provides that Steve is con- files a Form W-2 each year. For the past 2 years, Donna
sidered to be an independent contractor, is required to pay has had only three clients, corporations with which there
federal and state taxes, and receives no benefits from have been long-standing relationships. Donna charges the
Megabyte. Megabyte will file a Form 1099-MISC. Steve corporations an hourly rate for her services, sending
does the work on a new high-end computer that cost him monthly bills detailing the work performed for the prior
$7,000. Steve works at home and is not expected or month. The bills include charges for long distance calls,
allowed to attend meetings of the software development on-line research time, fax charges, photocopies, postage,
group. Steve is an independent contractor. and travel, costs for which the corporations have agreed to
reimburse her. Donna is an independent contractor.
Automobile Industry
Taxicab Driver
Example 1. Donna Lee is a salesperson employed on a
full-time basis by Bob Blue, an auto dealer. She works six Example. Tom Spruce rents a cab from Taft Cab Co.
days a week and is on duty in Bob’s showroom on certain for $150 per day. He pays the costs of maintaining and
assigned days and times. She appraises trade-ins, but her operating the cab. Tom Spruce keeps all fares that he
appraisals are subject to the sales manager’s approval.
receives from customers. Although he receives the benefit
Lists of prospective customers belong to the dealer. She is
of Taft’s two-way radio communication equipment, dis-
required to develop leads and report results to the sales
patcher, and advertising, these items benefit both Taft and
manager. Because of her experience, she requires only
Tom Spruce. Tom Spruce is an independent contractor.
minimal assistance in closing and financing sales and in
other phases of her work. She is paid a commission and is
eligible for prizes and bonuses offered by Bob. Bob also Salesperson
pays the cost of health insurance and group-term life
insurance for Donna. Donna is an employee of Bob Blue. To determine whether salespersons are employees under
the usual common-law rules, you must evaluate each
Example 2. Sam Sparks performs auto repair services individual case. If a salesperson who works for you does
in the repair department of an auto sales company. He not meet the tests for a common-law employee, discussed
works regular hours and is paid on a percentage basis. He earlier, you do not have to withhold federal income tax from
has no investment in the repair department. The sales his or her pay (see Statutory Employees in section 1).
company supplies all facilities, repair parts, and supplies; However, even if a salesperson is not an employee under
issues instructions on the amounts to be charged, parts to the usual common-law rules, his or her pay may still be
be used, and the time for completion of each job; and subject to social security, Medicare, and FUTA taxes.
checks all estimates and repair orders. Sam is an em- To determine whether a salesperson is an employee for
ployee of the sales company.
social security, Medicare, and FUTA tax purposes, the
salesperson must meet all eight elements of the statutory
Example 3. An auto sales agency furnishes space for
employee test. A salesperson is a statutory employee for
Helen Bach to perform auto repair services. She provides
social security, Medicare, and FUTA tax purposes if he or
her own tools, equipment, and supplies. She seeks out
business from insurance adjusters and other individuals she:
and does all of the body and paint work that comes to the 1. Works full time for one person or company except,
agency. She hires and discharges her own helpers, deter- possibly, for sideline sales activities on behalf of
mines her own and her helpers’ working hours, quotes some other person,
prices for repair work, makes all necessary adjustments,
assumes all losses from uncollectible accounts, and re- 2. Sells on behalf of, and turns his or her orders over to,
ceives, as compensation for her services, a large percent- the person or company for which he or she works,
age of the gross collections from the auto repair shop. 3. Sells to wholesalers, retailers, contractors, or opera-
Helen is an independent contractor and the helpers are her tors of hotels, restaurants, or similar establishments,
employees.
4. Sells merchandise for resale, or supplies for use in
the customer’s business,
Attorney
5. Agrees to do substantially all of this work personally,
Example. Donna Yuma is a sole practitioner who rents 6. Has no substantial investment in the facilities used to
office space and pays for the following items: telephone, do the work, other than in facilities for transportation,
computer, on-line legal research linkup, fax machine, and
7. Maintains a continuing relationship with the person or
photocopier. Donna buys office supplies and pays bar
company for which he or she works, and
dues and membership dues for three other professional
organizations. Donna has a part-time receptionist who also 8. Is not an employee under common-law rules.
Page 8 Publication 15-A (January 2007)
official for information about reporting and getting social
3. Employees of Exempt security and Medicare coverage for its employees.
Organizations Other than section 501(c)(3) organizations. Nonprofit
organizations that are not section 501(c)(3) organizations
Many nonprofit organizations are exempt from federal in- may also be exempt from federal income tax under section
come tax. Although they do not have to pay federal income 501(a) or section 521. However, these organizations are
tax themselves, they must still withhold federal income tax not exempt from withholding federal income, social secur-
from the pay of their employees. However, there are spe- ity, or Medicare tax from their employees’ pay, or from
cial social security, Medicare, and federal unemployment paying FUTA tax. Two special rules for social security,
(FUTA) tax rules that apply to the wages that they pay their Medicare, and FUTA taxes apply.
employees. 1. If an employee is paid less than $100 during a calen-
Section 501(c)(3) organizations. Nonprofit organiza- dar year, his or her wages are not subject to social
tions that are exempt from federal income tax under sec- security and Medicare taxes.
tion 501(c)(3) of the Internal Revenue Code include any 2. If an employee is paid less than $50 in a calendar
community chest, fund, or foundation organized and oper- quarter, his or her wages are not subject to FUTA tax
ated exclusively for religious, charitable, scientific, testing for the quarter.
for public safety, literary or educational purposes, fostering
national or international amateur sports competition, or for The above rules do not apply to employees who work for
the prevention of cruelty to children or animals. These pension plans and other similar organizations described in
organizations are usually corporations and are exempt section 401(a).
from federal income tax under section 501(a).
Social security and Medicare taxes. Wages paid to
employees of section 501(c)(3) organizations are subject
4. Religious Exemptions
to social security and Medicare taxes unless one of the Special rules apply to the treatment of ministers for social
following situations applies. security purposes. An exemption from social security is
• The organization pays an employee less than $100 available for ministers and certain other religious workers
in a calendar year. and members of certain recognized religious sects. For
more information on getting an exemption, see Publication
• The organization is a church or church-controlled 517, Social Security and Other Information for Members of
organization opposed for religious reasons to the the Clergy and Religious Workers.
payment of social security and Medicare taxes and
has filed Form 8274, Certification by Churches and Ministers. Ministers are individuals who are duly or-
Qualified Church-Controlled Organizations Electing dained, commissioned, or licensed by a religious body
Exemption From Employer Social Security and constituting a church or church denomination. They are
Medicare Taxes, to elect exemption from social se- given the authority to conduct religious worship, perform
curity and Medicare taxes. The organization must sacerdotal functions, and administer ordinances and sac-
have filed for exemption before the first date on raments according to the prescribed tenets and practices
which a quarterly employment tax return (Form 941) of that religious organization.
or annual employment tax return (Form 944) would A minister who performs services for you subject to your
otherwise be due. will and control is your employee. The common-law rules
discussed in sections 1 and 2 should be applied to deter-
An employee of a church or church-controlled organiza- mine whether a minister is your employee or is
tion that is exempt from social security and Medicare taxes self-employed. The earnings of a minister are not subject
must pay self-employment tax if the employee is paid to federal income, social security, and Medicare tax with-
$108.28 or more in a year. However, an employee who is a holding. However, the earnings as reported on the minis-
member of a qualified religious sect can apply for an ter’s Form 1040 are subject to self-employment tax and
exemption from the self-employment tax by filing Form federal income tax. You do not withhold these taxes from
4029, Application for Exemption From Social Security and wages earned by a minister, but you may agree with the
Medicare Taxes and Waiver of Benefits. See Members of minister to voluntarily withhold tax to cover the minister’s
recognized religious sects opposed to insurance in section liability for self-employment tax and federal income tax.
4.
Form W-2. If your employee is an ordained minister,
Federal unemployment tax. An organization that is report all taxable compensation as wages in box 1 on Form
exempt from federal income tax under section 501(c)(3) of W-2. Include in this amount expense allowances or reim-
the Internal Revenue Code is also exempt from the federal bursements paid under a nonaccountable plan, discussed
unemployment (FUTA) tax. This exemption cannot be in section 5 of Publication 15 (Circular E). Do not include a
waived. parsonage allowance (excludable housing allowance) in
this amount. You may report a parsonage or rental allow-
Note. An organization wholly owned by a state or its ance (housing allowance), utilities allowance, and the
political subdivision should contact the appropriate state rental value of housing provided in a separate statement or
Publication 15-A (January 2007) Page 9
in box 14 on Form W-2. Do not show on Form W-2, Form
941, or Form 944 any amount as social security or Medi- 5. Wages and Other
care wages, or any withholding for social security or Medi-
care taxes. If you withheld tax from the minister under a Compensation
voluntary agreement, this amount should be shown in box
2 on Form W-2 as federal income tax withheld. For more Publication 15 (Circular E) , provides a general discussion
information on ministers, see Publication 517. of taxable wages. Publication 15-B discusses fringe bene-
fits. The following topics supplement those discussions.
Exemptions for ministers and others. Certain ordained
ministers, Christian Science practitioners, and members of Relocating for Temporary Work
religious orders who have not taken a vow of poverty, who
are subject to self-employment tax, may apply to exempt
Assignments
their earnings from the tax on religious grounds. The appli- If an employee is given a temporary work assignment
cation must be based on conscientious opposition to public away from his or her regular place of work, certain travel
insurance because of personal religious considerations. expenses reimbursed or paid directly by the employer in
The exemption applies only to qualified services per- accordance with an accountable plan (see section 5 in
formed for the religious organization. See Rev. Proc. Publication 15 (Circular E)) may be excludable from the
91-20, 1991-1 C.B. 524, for guidelines to determine employee’s wages. Generally, a temporary work assign-
whether an organization is a religious order or whether an ment in a single location is one that is realistically expected
individual is a member of a religious order. to last (and does in fact last) for 1 year or less. If the
To apply for the exemption, the employee should file employee’s new work assignment is indefinite, any living
Form 4361, Application for Exemption From expenses reimbursed or paid by the employer (other than
Self-Employment Tax for Use by Ministers, Members of qualified moving expenses) must be included in the em-
Religious Orders and Christian Science Practitioners. See ployee’s wages as compensation. For the travel expenses
Publication 517 for more information about claiming an to be excludable:
exemption from self-employment tax using Form 4361.
• The new work location must be outside of the city or
general area of the employee’s regular work place or
Members of recognized religious sects opposed to
post of duty,
insurance. If you belong to a recognized religious sect or
to a division of such sect that is opposed to insurance, you • The travel expenses must otherwise qualify as de-
may qualify for an exemption from the self-employment ductible by the employee, and
tax. To qualify, you must be conscientiously opposed to
• The expenses must be for the period during which
accepting the benefits of any public or private insurance
the employee is at the temporary work location.
that makes payments because of death, disability, old age,
or retirement, or makes payments toward the cost of, or If you reimburse or pay any personal expenses of an
provides services for, medical care (including social secur- employee during his or her temporary work assignment,
ity and Medicare benefits). If you buy a retirement annuity such as expenses for home leave for family members or
from an insurance company, you will not be eligible for this for vacations, these amounts must be included in the
exemption. Religious opposition based on the teachings of employee’s wages. See chapter 1 of Publication 463,
the sect is the only legal basis for the exemption. In addi- Travel, Entertainment, Gift, and Car Expenses, and sec-
tion, your religious sect (or division) must have existed tion 5 of Publication 15 (Circular E), for more information.
since December 31, 1950. These rules generally apply to temporary work assign-
Self-employed. If you are self-employed and a mem- ments both inside and outside the U.S.
ber of a recognized religious sect opposed to insurance,
you can apply for exemption by filing Form 4029, Applica- Employee Achievement Awards
tion for Exemption From Social Security and Medicare
Taxes and Waiver of Benefits, and waive all social security Do not withhold federal income, social security, or Medi-
benefits. care taxes on the fair market value of an employee
achievement award if it is excludable from your employee’s
Employees. The social security and Medicare tax ex-
gross income. To be excludable from your employee’s
emption available to the self-employed who are members
gross income, the award must be tangible personal prop-
of a recognized religious sect opposed to insurance is also
erty (not cash, gift certificates, or securities) given to an
available to their employees who are members of such a
employee for length of service or safety achievement,
sect. This applies to partnerships only if each partner is a
awarded as part of a meaningful presentation, and
member of the sect. This exemption for employees applies
awarded under circumstances that do not indicate that the
only if both the employee and the employer are members
payment is disguised compensation. Excludable em-
of such a sect, and the employer has an exemption. To get
ployee achievement awards also are not subject to FUTA
the exemption, the employee must file Form 4029.
tax.
An employee of a church or church-controlled organiza-
tion that is exempt from social security and Medicare taxes Limits. The most that you can exclude for the cost of all
can also apply for an exemption on Form 4029. employee achievement awards to the same employee for
Page 10 Publication 15-A (January 2007)
the year is $400. A higher limit of $1,600 applies to quali- • The employee would be able to deduct the cost of
fied plan awards. Qualified plan awards are employee the services as employee business expenses if he or
achievement awards under a written plan that does not she had paid for them.
discriminate in favor of highly compensated employees.
An award cannot be treated as a qualified plan award if the However, if you receive no additional benefit from pro-
average cost per recipient of all awards under all of your viding the services, or if the services are not provided on
qualified plans is more than $400. the basis of employee need, then the value of the services
If during the year an employee receives awards not is treated as wages and is subject to federal income tax
made under a qualified plan and also receives awards withholding and social security and Medicare taxes. Simi-
under a qualified plan, the exclusion for the total cost of all larly, if an employee receives the outplacement services in
awards to that employee cannot be more than $1,600. The exchange for reduced severance pay (or other taxable
$400 and $1,600 limits cannot be added together to ex- compensation), then the amount the severance pay is
clude more than $1,600 for the cost of awards to any one reduced is treated as wages for employment tax purposes.
employee during the year.
Withholding for Idle Time
Scholarship and Fellowship Payments made under a voluntary guarantee to employ-
Payments ees for idle time (any time during which an employee
performs no services) are wages for the purposes of social
Only amounts that you pay as a qualified scholarship to a security, Medicare, FUTA taxes, and federal income tax
candidate for a degree may be excluded from the recipi- withholding.
ent’s gross income. A qualified scholarship is any amount
granted as a scholarship or fellowship that is used for:
Back Pay
• Tuition and fees required to enroll in, or to attend, an
educational institution or Treat back pay as wages in the year paid and withhold and
pay employment taxes as required. If back pay was
• Fees, books, supplies, and equipment that are re-
awarded by a court or government agency to enforce a
quired for courses at the educational institution.
federal or state statute protecting an employee’s right to
employment or wages, special rules apply for reporting
The exclusion from income does not apply to the portion
those wages to the Social Security Administration. These
of any amount received that represents payment for teach-
rules also apply to litigation actions, and settlement agree-
ing, research, or other services required as a condition of
ments or agency directives that are resolved out of court
receiving the scholarship or tuition reduction. These
and not under a court decree or order. Examples of perti-
amounts are reportable on Form W-2. However, the exclu-
nent statutes include, but are not limited to, the National
sion will still apply for any amount received under two
Labor Relations Act, Fair Labor Standards Act, Equal Pay
specific programs —the National Health Service Corps
Act, and Age Discrimination in Employment Act. See Publi-
Scholarship Program and the Armed Forces Health Pro-
cation 957, Reporting Back Pay and Special Wage Pay-
fessions Scholarship and Financial Assistance Program —
ments to the Social Security Administration, and Form
despite any service condition attached to those amounts.
SSA-131, Employer Report of Special Wage Payments,
Any amounts that you pay for room and board are not for details.
excludable from the recipient’s gross income. A qualified
scholarship is not subject to social security, Medicare, and
FUTA taxes, or federal income tax withholding. For more Supplemental Unemployment
information, see Publication 970, Tax Benefits for Educa- Benefits
tion.
If you pay, under a plan, supplemental unemployment
benefits to a former employee, all or part of the payments
Outplacement Services may be taxable and subject to federal income tax withhold-
If you provide outplacement services to your employees to ing, depending on how the plan is funded. Amounts that
represent a return to the employee of amounts previously
help them find new employment (such as career counsel-
subject to tax are not taxable and are not subject to
ing, resume assistance, or skills assessment), the value of
withholding. You should withhold federal income tax on the
these benefits may be income to them and subject to all
taxable part of the payments made, under a plan, to an
withholding taxes. However, the value of these services
employee who is involuntarily separated because of a
will not be subject to any employment taxes if:
reduction in force, discontinuance of a plant or operation,
• You derive a substantial business benefit from pro- or other similar condition. It does not matter whether the
viding the services (such as improved employee mo- separation is temporary or permanent.
rale or business image) separate from the benefit There are special rules that apply in determining
that you would receive from the mere payment of whether benefits qualify as supplemental unemployment
additional compensation and benefits that are excluded from wages for social security,
Publication 15-A (January 2007) Page 11
Medicare, and FUTA purposes. To qualify as supplemen- Exempt payments. Most small business corporations are
tal unemployment benefits for these purposes, the benefits exempt from the golden parachute rules. See Regulations
must meet the following requirements. section 1.280G-1 for more information.
• Benefits are paid only to unemployed former em-
ployees who are laid off by the employer. Interest-Free and
• Eligibility for benefits depends on meeting prescribed Below-Market-Interest-Rate Loans
conditions after termination.
In general, if an employer lends an employee more than
• The amount of weekly benefits payable is based $10,000 at an interest rate less than the current applicable
upon state unemployment benefits, other compensa- federal rate (AFR), the difference between the interest paid
tion allowable under state law, and the amount of and the interest that would be paid under the AFR is
regular weekly pay. considered additional compensation to the employee. This
rule applies to a loan of $10,000 or less if one of its
• The right to benefits does not accrue until a pre- principal purposes is the avoidance of federal tax.
scribed period after termination.
This additional compensation to the employee is sub-
• Benefits are not attributable to the performance of ject to social security, Medicare, and FUTA taxes, but not
particular services. to federal income tax withholding. Include it in compensa-
tion on Form W-2 (or Form 1099-MISC for an independent
• No employee has any right to the benefits until quali- contractor). The AFR is established monthly and published
fied and eligible to receive benefits.
by the IRS each month in the Internal Revenue Bulletin.
• Benefits may not be paid in a lump sum. You can get these rates by calling 1-800-829-4933 or by
accessing the IRS website at www.irs.gov. For more infor-
Withholding on taxable supplemental unemployment mation, see section 7872 and its related Regulations.
benefits must be based on the withholding certificate
(Form W-4) that the employee gave to you. Leave Sharing Plans
Golden Parachute Payments If you establish a leave sharing plan for your employees
that allows them to transfer leave to other employees for
A golden parachute payment is a contract entered into by a medical emergencies, the amounts paid to the recipients of
corporation and key personnel under which the corpora- the leave are considered wages. These amounts are in-
tion agrees to pay certain amounts to its key personnel in cludible in the gross income of the recipients and are
the event of a change in ownership or control of the subject to social security, Medicare, and FUTA taxes, and
corporation. Payments to employees under golden para- federal income tax withholding. Do not include these
chute contracts are subject to social security, Medicare, amounts in the income of the transferrors. These rules
FUTA taxes, and federal income tax withholding. apply only to leave sharing plans that permit employees to
Beginning with payments under contracts entered into, transfer leave to other employees for medical emergen-
significantly amended, or renewed after June 14, 1984, no cies.
deduction is allowed to the corporation for any excess
parachute payment. A payment is generally considered to Nonqualified Deferred Compensation
be an excess parachute payment if it equals or exceeds
three times the average annual compensation of the recipi- Plans
ent over the previous 5-year period. The amount over the
average is the excess parachute payment. The recipient of Income Tax and Reporting
an excess parachute payment is subject to a 20% nonde-
ductible excise tax. If the recipient is an employee, the 20% Section 409A provides that all amounts deferred under a
excise tax is to be withheld by the corporation. nonqualified deferred compensation (NQDC) plan for all
tax years are currently includible in gross income (to the
Example. An officer of a corporation receives a golden extent not subject to a substantial risk of forfeiture and not
parachute payment of $400,000. This is more than three previously included in gross income) and subject to addi-
times greater than his or her average compensation of tional taxes, unless certain requirements are met pertain-
$100,000 over the previous 5-year period. The excess ing to, among other things, elections to defer
parachute payment is $300,000 ($400,000 minus compensation and distributions under a NQDC plan. Sec-
$100,000). The corporation cannot deduct the $300,000 tion 409A also includes rules that apply to certain trusts or
and must withhold the excise tax of $60,000 (20% of similar arrangements associated with NQDC plans if the
$300,000). trusts or arrangements are located outside of the United
States or are restricted to the provision of benefits in
Reporting golden parachute payments. Golden para- connection with a decline in the financial health of the plan
chute payments to employees must be reported on Form sponsor. Employers must withhold federal income tax (but
W-2. See the Instructions for Forms W-2 and W-3 for not the additional taxes) on any amount includible in gross
details. For nonemployee reporting of these payments, income under section 409A. Other changes to the Internal
see Box 7 in the Instructions for Form 1099-MISC. Revenue Code provide that the deferrals under a NQDC
Page 12 Publication 15-A (January 2007)
plan must be reported separately on Form W-2 or Form to federal income tax withholding. See Regulations section
1099-MISC, whichever applies. Specific rules for reporting 31.3121(a)(5)-2T for the definition of a salary reduction
are provided in the instructions to the forms. The provi- agreement.
sions do not affect the application or reporting of social
security, Medicare, or FUTA taxes. Contributions to a Simplified
The provisions do not prevent the inclusion of amounts
in income or wages under other provisions of the Internal Employee Pension (SEP)
Revenue Code or common law tax principles, such as
An employer’s SEP contributions to an employee’s individ-
when amounts are actually or constructively received or
ual retirement arrangement (IRA) are excluded from the
irrevocably contributed to a separate fund. For more infor-
employee’s gross income. These excluded amounts are
mation about nonqualified deferred compensation plans,
not subject to social security, Medicare, FUTA taxes, or
see Notice 2005-1, Notice 2006-79, and Notice 2006-100.
federal income tax withholding. However, any SEP contri-
You can find Notice 2005-1 on page 274 of Internal Reve-
butions paid under a salary reduction agreement (SAR-
nue Bulletin 2005-2 atwww.irs.gov/pub/irs-irbs/irb05-02.
SEP) are included in wages for purposes of social security
pdf and you can find Notice 2006-79 on page 763 of
and Medicare taxes and for FUTA. See Publication 560,
Internal Revenue Bulletin 2006-43 at www.irs.gov/pub/
Retirement Plans for Small Business (SEP, SIMPLE, and
irs-irbs/irb06-43.pdf. Notice 2006-100 provides rules for
Qualified Plans), for more information about SEPs.
reporting deferrals and reporting income includible under
section 409A for 2005 and 2006. Notice 2006-100 also Salary reduction simplified employee pensions
provides rules for income tax withholding for amounts (SARSEP) repealed. You may not establish a SARSEP
includible in gross income under section 409A for 2005 after 1996. However, SARSEPs established before Janu-
and 2006. You can find Notice 2006-100 on page 1109 of ary 1, 1997, may continue to receive contributions.
Internal Revenue Bulletin 2006-51 at www.irs.gov/pub/
irs-irbs/irb06-51.pdf. SIMPLE Retirement Plans
Social security, Medicare, and FUTA taxes. Employer
contributions to nonqualified deferred compensation Employer and employee contributions to a savings incen-
(NQDC) plans, as defined in the applicable regulations, are tive match plan for employees (SIMPLE) retirement ac-
treated as social security, Medicare, and FUTA wages count (subject to limitations) are excludable from the
when the services are performed or the employee no employee’s income and are exempt from federal income
longer has a substantial risk of forfeiting the right to the tax withholding. An employer’s nonelective (2%) or match-
deferred compensation, whichever is later. ing contributions are exempt from social security, Medi-
Amounts deferred are subject to social security, Medi- care, and FUTA taxes. However, an employee’s salary
care, and FUTA taxes at that time unless the amount that is reduction contributions to a SIMPLE are subject to social
deferred cannot be reasonably ascertained; for example, if security, Medicare, and FUTA taxes. For more information
benefits are based on final pay. If the value of the future about SIMPLE retirement plans, see Publication 560.
benefit is based on any factors that are not yet reasonably
ascertainable, you may choose to estimate the value of the
future benefit and withhold and pay social security, Medi- 6. Sick Pay Reporting
care, and FUTA taxes on that amount. You will have to
determine later, when the amount is reasonably ascertain- Special rules apply to the reporting of sick pay payments to
able, whether any additional taxes are required. If taxes employees. How these payments are reported depends on
are not paid before the amounts become reasonably as- whether the payments are made by the employer or a third
certainable, when the amounts become reasonably ascer- party, such as an insurance company.
tainable they are subject to social security, Medicare, and Sick pay is usually subject to social security, Medicare,
FUTA taxes on the amounts deferred plus the income and FUTA taxes. For exceptions, see Social Security,
attributable to those amounts deferred. For more informa- Medicare, and FUTA Taxes on Sick Pay later. Sick pay
tion, see Regulations sections 31.3121(v)(2)-1 and may also be subject to either mandatory or voluntary fed-
31.3306(r)(2)-1. eral income tax withholding, depending on who pays it.
Tax-Sheltered Annuities Sick Pay
Employer payments made by an educational institution or Sick pay generally means any amount paid under a plan
a tax-exempt organization to purchase a tax-sheltered because of an employee’s temporary absence from work
annuity for an employee (annual deferrals) are included in due to injury, sickness, or disability. It may be paid by either
the employee’s social security and Medicare wages if the the employer or a third party, such as an insurance com-
payments are made because of a salary reduction agree- pany. Sick pay includes both short- and long-term benefits.
ment. However, they are not included in box 1 on Form It is often expressed as a percentage of the employee’s
W-2 in the year the deferrals are made and are not subject regular wages.
Publication 15-A (January 2007) Page 13
Payments That Are Not Sick Pay generally or to a class or classes of employees. This does
not include a situation in which benefits are provided on a
Sick pay does not include the following payments. discretionary or occasional basis with merely an intention
to aid particular employees in time of need.
1. Disability retirement payments. Disability retire- You have a sick pay plan or system if the plan is in
ment payments are not sick pay and are not dis- writing or is otherwise made known to employees, such as
cussed in this section. Those payments are subject by a bulletin board notice or your long and established
to the rules for federal income tax withholding from practice. Some indications that you have a sick pay plan or
pensions and annuities. See section 8. system include references to the plan or system in the
2. Workers’ compensation. Payments because of a contract of employment, employer contributions to a plan,
work-related injury or sickness that are made under a or segregated accounts for the payment of benefits.
workers’ compensation law are not sick pay and are Definition of employer. The employer for whom the em-
not subject to employment taxes. But see Payments ployee normally works, a term used in the following discus-
in the nature of workers’ compensation —public em- sion, is either the employer for whom the employee was
ployees below. working at the time that the employee became sick or
3. Payments in the nature of workers’ compen- disabled or the last employer for whom the employee
sation —public employees. State and local govern- worked before becoming sick or disabled, if that employer
ment employees, such as police officers and firefight- made contributions to the sick pay plan on behalf of the
ers, sometimes receive payments due to injury in line sick or disabled employee.
of duty under a statute that is not the general work-
ers’ compensation law of a state. If the statute limits Note. Contributions to a sick pay plan through a cafete-
benefits to work-related injuries or sickness and does ria plan (by direct employer contributions or salary reduc-
not base payments on the employee’s age, length of tion) are employer contributions unless they are after-tax
service, or prior contributions, the statute is “in the employee contributions (that is, included in taxable
nature of” a workers’ compensation law. Payments wages).
under a statute in the nature of a workers’ compen-
sation law are not sick pay and are not subject to Third-Party Payers of Sick Pay
employment taxes. For more information, get Trea-
sury Decision 9233 by accessing www.irs.gov and Employer’s agent. An employer’s agent is a third party
typing “TD 9233” in the search box that bears no insurance risk and is reimbursed on a
4. Medical expense payments. Payments under a def- cost-plus-fee basis for payment of sick pay and similar
inite plan or system for medical and hospitalization amounts. A third party may be your agent even if the third
expenses, or for insurance covering these expenses, party is responsible for determining which employees are
are not sick pay and are not subject to employment eligible to receive payments. For example, if a third party
taxes. provides administrative services only, the third party is
your agent. If the third party is paid an insurance premium
5. Payments unrelated to absence from work. Acci- and is not reimbursed on a cost-plus-fee basis, the third
dent or health insurance payments unrelated to ab- party is not your agent. Whether an insurance company or
sence from work are not sick pay and are not subject other third party is your agent depends on the terms of their
to employment taxes. These include payments for: agreement with you.
a. Permanent loss of a member or function of the A third party that makes payments of sick pay as your
body, agent is not considered the employer and generally has no
responsibility for employment taxes. This responsibility
b. Permanent loss of the use of a member or func- remains with you. However, under an exception to this
tion of the body, or rule, the parties may enter into an agreement that makes
c. Permanent disfigurement of the body. the third-party agent responsible for employment taxes. In
this situation, the third-party agent should use its own
Example. Donald was injured in a car accident and name and EIN (rather than your name and EIN) for the
lost an eye. Under a policy paid for by Donald’s em- responsibilities that it has assumed.
ployer, Delta Insurance Co. paid Donald $5,000 as
compensation for the loss of his eye. Because the Third party not employer’s agent. A third party that
payment was determined by the type of injury and was makes payments of sick pay other than as an agent of the
unrelated to Donald’s absence from work, it is not sick employer is liable for federal income tax withholding (if
pay and is not subject to federal employment taxes. requested by the employee) and the employee part of the
social security and Medicare taxes.
The third party is also liable for the employer part of the
Sick Pay Plan social security and Medicare taxes and the FUTA tax,
unless the third party transfers this liability to the employer
A sick pay plan is a plan or system established by an for whom the employee normally works. This liability is
employer under which sick pay is available to employees transferred if the third party takes the following steps:
Page 14 Publication 15-A (January 2007)
1. Withholds the employee social security and Medi- taxes from the sick pay. You must timely deposit employee
care taxes from the sick pay payments, and employer social security and Medicare taxes and
FUTA tax. There are no special deposit rules for sick pay.
2. Makes timely deposits of the employee social secur-
See section 11 of Publication 15 (Circular E) for more
ity and Medicare taxes, and
information on the deposit rules.
3. Notifies the employer for whom the employee nor-
mally works of the payments on which employee Amounts not subject to social security, Medicare, or
taxes were withheld and deposited. The third party FUTA taxes. The following payments, whether made by
must notify the employer within the time required for the employer or a third party, are not subject to social
the third party’s deposit of the employee part of the security, Medicare, or FUTA taxes (different rules apply to
social security and Medicare taxes. For instance, if federal income tax withholding).
the third party is a monthly schedule depositor, it
must notify the employer by the 15th day of the • Payments after an employee’s death or disability
month following the month in which the sick pay retirement. Social security, Medicare, and FUTA
payment is made because that is the day by which taxes do not apply to amounts paid under a definite
the deposit is required to be made. The third party plan or system, as defined under Sick Pay Plan
should notify the employer as soon as information on earlier, on or after the termination of the employment
payments is available so that an employer required relationship because of death or disability retirement.
to make electronic deposits can make them timely. However, even if there is a definite plan or system,
For multi-employer plans, see the special rule dis- amounts paid to a former employee are subject to
cussed next. social security, Medicare, and FUTA taxes if they
would have been paid even if the employment rela-
Multi-employer plan timing rule. A special rule ap- tionship had not terminated because of death or dis-
plies to sick pay payments made to employees by a ability retirement. For example, a payment to a
third-party insurer under an insurance contract with a disabled former employee for unused vacation time
multi-employer plan established under a collectively bar- would have been made whether or not the employee
gained agreement. If the third-party insurer making the retired on disability. Therefore, the payment is
payments complies with steps 1 and 2 above and gives the wages and is subject to social security, Medicare,
plan (rather than the employer) the required timely notice and FUTA taxes.
described in step 3 above, then the plan (not the third-party • Payments after calendar year of employee’s
insurer) must pay the employer part of the social security death. Sick pay paid to the employee’s estate or
and Medicare taxes and the FUTA tax. Similarly, if within survivor after the calendar year of the employee’s
six business days of the plan’s receipt of notification, the death is not subject to social security, Medicare, or
plan gives notice to the employer for whom the employee FUTA taxes. (Also, see Amounts not subject to in-
normally works, the employer (not the plan) must pay the come tax withholding under Income Tax Withholding
employer part of the social security and Medicare taxes on Sick Pay later.)
and the FUTA tax.
Example. Sandra became entitled to sick pay on
November 24, 2006, and died on December 31, 2006.
Reliance on information supplied by the employer. A
On January 12, 2007, Sandra’s sick pay for the period
third party that pays sick pay should request information
from December 24 through December 31, 2006, was
from the employer to determine amounts that are not
paid to her survivor. The payment is not subject to
subject to employment taxes. Unless the third party has
social security, Medicare, or FUTA taxes.
reason not to believe the information, it may rely on that
information for the following items. • Payments to an employee entitled to disability
insurance benefits. Payments to an employee
• The total wages paid to the employee during the when the employee is entitled to disability insurance
calendar year.
benefits under section 223(a) of the Social Security
• The last month in which the employee worked for the Act are not subject to social security and Medicare
employer. taxes. This rule applies only if the employee became
entitled to the Social Security Act benefits before the
• The employee contributions to the sick pay plan calendar year in which the payments are made, and
made with aftertax dollars.
the employee performs no services for the employer
during the period for which the payments are made.
The third party should not rely on statements regarding
However, these payments are subject to FUTA tax.
these items made by the employee.
• Payments that exceed the applicable wage base.
Social Security, Medicare, and FUTA Social security and FUTA taxes do not apply to pay-
ments of sick pay that, when combined with the regu-
Taxes on Sick Pay lar wages and sick pay previously paid to the
employee during the year, exceed the applicable
Employer. If you pay sick pay to your employee, you must wage base. Because there is no Medicare tax wage
generally withhold employee social security and Medicare base, this exception does not apply to Medicare tax.
Publication 15-A (January 2007) Page 15
The social security tax wage base for 2007 is $97,500. Income Tax Withholding on Sick Pay
The FUTA tax wage base is $7,000.
Example. If an employee receives $85,000 in wages The requirements for federal income tax withholding on
from an employer in 2006 and then receives $15,000 sick pay and the methods for figuring it differ depending on
of sick pay, only the first $12,500 of the sick pay is whether the sick pay is paid by:
subject to social security tax. All of the sick pay is • The employer,
subject to Medicare tax. None of the sick pay is
subject to FUTA tax. See Example of Figuring and • An agent of the employer (defined earlier), or
Reporting Sick Pay later. • A third party that is not the employer’s agent.
• Payments after 6 months absence from work. So-
cial security, Medicare, and FUTA taxes do not apply Employer or employer’s agent. Sick pay paid by you or
to sick pay paid more than 6 calendar months after the your agent is subject to mandatory federal income tax
last calendar month in which the employee worked. withholding. An employer or agent paying sick pay gener-
Example 1. Ralph’s last day of work before he be- ally determines the federal income tax to be withheld
came entitled to receive sick pay was December 13, based on the employee’s Form W-4. The employee cannot
2006. He was paid sick pay for 9 months before his choose how much will be withheld by giving you or your
return to work on September 12, 2007. Sick pay paid agent a Form W-4S, Request for Federal Tax Withholding
to Ralph after June 30, 2007, is not subject to social From Sick Pay. Sick pay paid by an agent is treated as
security, Medicare, or FUTA taxes. supplemental wages. If the agent does not pay regular
Example 2. The facts are the same as in Example 1, wages to the employee, the agent may choose to withhold
except that Ralph worked 1 day during the 9-month federal income tax at a flat 25% rate, rather than at the
period, on February 13, 2007. Because the 6-month wage withholding rate. See section 7 in Publication 15
period begins again in March, only the sick pay paid to (Circular E) for the flat rate (35%) when supplemental
Ralph after August 31, 2007, is exempt from social wage payments to an individual exceed $1,000,000 during
security, Medicare, and FUTA taxes. the year.
• Payments attributable to employee contributions. Third party not an agent. Sick pay paid by a third party
Social security, Medicare, and FUTA taxes do not that is not your agent is not subject to mandatory federal
apply to payments, or parts of payments, attributable income tax withholding. However, an employee may elect
to employee contributions to a sick pay plan made to have federal income tax withheld by submitting Form
with aftertax dollars. (Contributions to a sick pay plan W-4S to the third party.
made on behalf of employees with employees’ pre-tax If Form W-4S has been submitted, the third party should
dollars under a cafeteria plan are employer contribu- withhold federal income tax on all payments of sick pay
tions.) made 8 or more days after receiving the form. The third
Group policy. If both the employer and the employee party may, at its option, withhold federal income tax before
contributed to the sick pay plan under a group insur- 8 days have passed.
ance policy, figure the taxable sick pay by multiplying The employee may request on Form W-4S to have a
it by the percentage of the policy’s cost that was specific whole dollar amount withheld. However, if the
contributed by the employer for the 3 policy years requested withholding would reduce any net payment be-
before the calendar year in which the sick pay is paid. low $10, the third party should not withhold any federal
If the policy has been in effect fewer than 3 years, use income tax from that payment. The minimum amount of
the cost for the policy years in effect or, if in effect less withholding that the employee can specify is $4 per day,
than 1 year, a reasonable estimate of the cost for the $20 per week, or $88 per month based on the payroll
first policy year. period.
Example. Alan is employed by Edgewood Corpora- Withhold from all payments at the same rate. For exam-
tion. Because of an illness, he was absent from work ple, if $25 is withheld from a regular full payment of $100,
for 3 months during 2007. Key Insurance Company then $20 (25%) should be withheld from a partial payment
paid Alan $2,000 sick pay for each month of his of $80.
absence under a policy paid for by contributions from
both Edgewood and its employees. All of the employ- Amounts not subject to income tax withholding. The
ees’ contributions were paid with aftertax dollars. For following amounts, whether paid by you or a third party, are
the 3 policy years before 2007, Edgewood paid 70% not wages subject to federal income tax withholding.
of the policy’s cost and its employees paid 30%.
Because 70% of the sick pay paid under the policy is
• Payments after the employee’s death. Sick pay
paid to the employee’s estate or survivor at any time
due to Edgewood’s contributions, $1,400 ($2,000 ×
after the employee’s death is not subject to federal
70%) of each payment made to Alan is taxable sick
income tax withholding, regardless of who pays it.
pay. The remaining $600 of each payment that is due
to employee contributions is not taxable sick pay and • Payments attributable to employee contribu-
is not subject to employment taxes. Also, see Exam- tions. Payments, or parts of payments, attributable
ple of Figuring and Reporting Sick Pay later. to employee contributions made to a sick pay plan
Page 16 Publication 15-A (January 2007)
with after-tax dollars are not subject to federal in- Box 13 – Check the “Third-party sick pay” box only if
come tax withholding. For more information, see the the amounts were paid by a third party.
corresponding discussion in Amounts not subject to
social security, Medicare, or FUTA taxes earlier.
Sick Pay Paid by Third Party
Depositing and Reporting The rules for a third party that is not your agent depend on
whether liability has been transferred as discussed under
This section discusses who is liable for depositing social Third-Party Payers of Sick Pay earlier.
security, Medicare, FUTA, and withheld federal income
To figure the due dates and amounts of its deposits of
taxes on sick pay. These taxes must be deposited under
employment taxes, a third party should combine:
the same rules that apply to deposits of taxes on regular
wage payments. See Publication 15 (Circular E) for infor- • The liability for the wages paid to its own employees
mation on the deposit rules. and
This section also explains how sick pay should be re- • The liability for payments it made to all employees of
ported on Forms W-2, W-3, 940, and 941 (or Form 944).
all its clients. This does not include liability trans-
ferred to the employer.
Sick Pay Paid by Employer or Agent
Liability not transferred to the employer. If the third
If you or your agent (defined earlier) make sick pay pay-
party does not satisfy the requirements for transferring
ments, you deposit taxes and file Forms W-2, W-3, 940,
liability for FUTA tax and the employer’s part of the social
and 941 (or Form 944) under the same rules that apply to
regular wage payments. security and Medicare taxes, the third party reports the sick
pay on its own Form 940 and Form 941 or Form 944. In this
However, the agreement between the parties may re-
situation, the employer has no tax responsibilities for sick
quire your agent to carry out responsibilities that would
pay.
otherwise have been borne by you. In this situation, your
agent should use its own name and EIN (rather than yours) The third party must deposit social security, Medicare,
for the responsibilities that it has assumed. FUTA, and withheld federal income taxes using its own
name and EIN. The third party must give each employee to
Reporting sick pay on Form W-2. You may either com- whom it paid sick pay a Form W-2 by January 31 of the
bine the sick pay with other wages and prepare a single following year. The Form W-2 must include the third party’s
Form W-2 for each employee, or you may prepare sepa- name, address, and EIN instead of the employer informa-
rate Forms W-2 for each employee, one reporting sick pay tion. Otherwise, the third party must complete Form W-2 as
and the other reporting regular wages. A Form W-2 must shown in Reporting sick pay on Form W-2 earlier.
be prepared even if all of the sick pay is nontaxable (see
Box 12 below in the list of information that must be included Liability transferred to the employer. Generally, if a
on Form W-2). All Forms W-2 must be given to the employ- third party satisfies the requirements for transferring liabil-
ees by January 31. ity for the employer part of the social security and Medi-
The Form W-2 filed for the sick pay must include the care taxes and for the FUTA tax, the following rules apply.
employer’s name, address, and EIN; the employee’s Deposits. The third party must make deposits of with-
name, address, and SSN; and the following information. held employee social security and Medicare taxes and
withheld federal income tax using its own name and EIN.
Box 1 – Sick pay the employee must include in in- You must make deposits of the employer part of the social
come. security and Medicare taxes and the FUTA tax using your
name and EIN. In applying the deposit rules, your liability
Box 2 – Any federal income tax withheld from the sick for these taxes begins when you receive the third party’s
pay. notice of sick pay payments.
Box 3 – Sick pay subject to employee social security Form 941 or Form 944. The third party and you must
tax. each file Form 941 or Form 944. This discussion only
Box 4 – Employee social security tax withheld from explains how to report sick pay on Form 941. If you file
the sick pay. Form 944, use the lines on that form that correspond to the
lines on Form 941 that are discussed here.
Box 5 – Sick pay subject to employee Medicare tax. Line 7b of each Form 941 must contain a special adjust-
Box 6 – Employee Medicare tax withheld from the sick ing entry for social security and Medicare taxes. These
pay. entries are required because the total tax liability for social
security and Medicare taxes (employee and employer
Box 12 – Any sick pay that was paid by a third party
parts) is split between you and the third party.
and was not subject to federal income tax because
the employee contributed to the sick pay plan (enter • Employer. You must include third-party sick pay on
code J). lines 2, 5a, and 5c of Form 941. (There should be no
Publication 15-A (January 2007) Page 17
entry on line 3 because the third party withheld fed- “Third-Party Sick Pay Recap” in box 13. (Only the em-
eral income tax, if any.) After completing line 6, sub- ployer makes an entry in box 14 of Form W-3.)
tract on line 7b the employee social security and Optional rule for Form W-2. You and the third party
Medicare taxes withheld and deposited by the third may choose to enter into a legally binding agreement
party. designating the third party to be your agent for purposes of
• Third party. The third party must include on Form preparing Forms W-2 reporting sick pay. The agreement
941 or Form 944 the employee part of the social must specify what part, if any, of the payments under the
security and Medicare taxes (and federal income sick pay plan is excludable from the employees’ gross
tax, if any) it withheld. The third party does not in- incomes because it is attributable to their contributions to
clude on line 2 any sick pay paid as a third party but the plan. If you enter into an agreement, the third party
does include on line 3 any federal income tax with- prepares the actual Forms W-2, not the “Third-Party Sick
Pay Recap” Form W-2 as discussed earlier, for each em-
held. On line 5a, column 1, the third party enters the
ployee who receives sick pay from the third party. If the
total amount it paid subject to social security taxes.
optional rule is used:
This amount includes both wages paid to its own
employees and sick pay paid as a third party. The • The third party does not provide you with the sick
third party completes line 5c, column 1, in a similar pay statement described below and
manner. On line 7b, the third party subtracts the • You (not the third party) prepare “Third-Party Sick
employer part of the social security and Medicare Pay Recap” Forms W-2 and W-3. These recap forms
taxes that you must pay. are needed to reconcile the sick pay shown on your
Form 941 or Form 944.
Form 940. You, not the third party, must prepare Form
940 for sick pay. Sick pay statement. The third party must furnish you
Third-party sick pay recap Forms W-2 and W-3. The with a sick pay statement by January 15 of the year
third party must prepare a “Third-Party Sick Pay Recap” following the year in which the sick pay was paid. The
Form W-2 and a “Third-Party Sick Pay Recap” Form W-3. statement must show the following information about each
These forms, previously called “Dummy” forms, do not employee who was paid sick pay.
reflect sick pay paid to individual employees, but instead • The employee’s name.
show the combined amount of sick pay paid to all employ-
• The employee’s SSN (if social security, Medicare, or
ees of all clients of the third party. The recap forms provide
income tax was withheld).
a means of reconciling the wages shown on the third
party’s Form 941 or Form 944. However, see Optional rule • The sick pay paid to the employee.
for Form W-2 later. Do not file the recap Form W-2 and W-3 • Any federal income tax withheld.
electronically or on magnetic media.
The third party fills out the third-party sick pay recap
• Any employee social security tax withheld.
Form W-2 as follows. • Any employee Medicare tax withheld.
Box b – Third party’s EIN. Example of Figuring and Reporting
Box c – Third party’s name and address. Sick Pay
Box e – “Third-Party Sick Pay Recap” in place of the
Dave, an employee of Edgewood Corporation, was seri-
employee’s name.
ously injured in a car accident on January 1, 2006. Dave’s
Box 1 – Total sick pay paid to all employees. last day of work was December 31, 2005. The accident
was not job related.
Box 2 – Any federal income tax withheld from the sick
pay. Key, an insurance company that was not an agent of the
employer, paid Dave $2,000 each month for 10 months,
Box 3 – Sick pay subject to employee social security beginning in January 2006. Dave submitted a Form W-4S
tax. to Key, requesting $210 be withheld from each payment for
Box 4 – Employee social security tax withheld from federal income tax. Dave received no payments from
sick pay. Edgewood, his employer, from January 2006 through Oc-
tober 2006. Dave returned to work in November 2006.
Box 5 – Sick pay subject to employee Medicare tax.
For the policy year in which the car accident occurred,
Box 6 – Employee Medicare tax withheld from the sick Dave paid a part of the premiums for his coverage, and
pay. Edgewood paid the remaining part. The plan was, there-
fore, a “contributory plan.” During the 3 policy years before
The third party attaches the third-party sick pay recap the calendar year of the accident, Edgewood paid 70% of
Form W-2 to a separate recap Form W-3, on which only the total of the net premiums for its employees’ insurance
boxes b, e, f, g, 1, 2, 3, 4, 5, 6, and 13 are completed. Enter coverage, and its employees paid 30%.
Page 18 Publication 15-A (January 2007)
Social security and Medicare taxes. For social secur- continue to withhold federal income tax from each payment
ity and Medicare tax purposes, taxable sick pay was because Dave furnished Key with a Form W-4S. Also, Key
$8,400 ($2,000 per month × 70% = $1,400 taxable portion must prepare Forms W-2 and W-3, unless it has furnished
per payment; $1,400 × 6 months = $8,400 total taxable sick Edgewood with a sick pay statement. If the sick pay state-
pay). Only the six $2,000 checks received by Dave from ment was furnished, then Edgewood must prepare Forms
January through June are included in the calculation. The W-2 and W-3.
check received by Dave in July (the seventh check) was
received more than 6 months after the month in which
Dave last worked.
Of each $2,000 payment Dave received, 30% ($600) is
7. Special Rules for Paying
not subject to social security and Medicare taxes because
the plan is contributory and Dave’s aftertax contribution is
Taxes
considered to be 30% of the premiums during the 3 policy
years before the calendar year of the accident.
Common Paymaster
FUTA tax. Of the $8,400 taxable sick pay (figured the
same as for social security and Medicare taxes), only If two or more related corporations employ the same indi-
$7,000 is subject to the FUTA tax because the FUTA vidual at the same time and pay this individual through a
contribution base is $7,000. common paymaster, which is one of the corporations, the
corporations are considered to be a single employer. They
Federal income tax withholding. Of each $2,000 pay-
have to pay, in total, no more in social security and Medi-
ment, $1,400 ($2,000 × 70%) is subject to voluntary federal
care taxes than a single employer would.
income tax withholding. In accordance with Dave’s Form
W-4S, $210 was withheld from each payment ($2,100 for Each corporation must pay its own part of the employ-
the 10 payments made during 2006). ment taxes and may deduct only its own part of the wages.
The deductions will not be allowed unless the corporation
Liability transferred. For the first 6 months following reimburses the common paymaster for the wage and tax
the last month in which Dave worked, Key was liable for payments. See Regulations section 31.3121(s)-1 for more
social security, Medicare, and FUTA taxes on any pay- information.
ments that constituted taxable wages. However, Key could
have shifted the liability for the employer part of the social
security and Medicare taxes (and for the FUTA tax) during
Agents
the first 6 months by withholding Dave’s part of the social You must submit an application for authorization to act as
security and Medicare taxes, timely depositing the taxes, an agent to the IRS Service Center where you will be filing
and notifying Edgewood of the payments. returns. A Form 2678, Employer Appointment of Agent,
If Key shifted liability for the employer part of the social properly completed by each employer, must be submitted
security and Medicare taxes to Edgewood and provided with this application. See Rev. Proc. 70-6, 1970-1 C.B.
Edgewood with a sick pay statement, Key would not pre- 420, Rev. Proc. 84-33, 1984-1 C.B. 502, and the separate
pare a Form W-2 for Dave. However, Key would prepare Instructions for Forms W-2 and W-3 for procedures and
“Third-Party Sick Pay Recap” Forms W-2 and W-3. Key reporting requirements. Form 2678 does not apply to
and Edgewood must each prepare Form 941. Edgewood FUTA taxes reportable on Form 940.
must also report the sick pay and withholding for Dave on
Forms W-2, W-3, and 940.
As an alternative, the parties could have followed the Reporting Agents
optional rule described under Optional rule for Form W-2
earlier. Under this rule, Key would prepare Form W-2 even Magnetic tape filing of Forms 940, 941, and 944. Re-
though liability for the employer part of the social security porting agents may not use magnetic tape for filing Forms
and Medicare taxes had been shifted to Edgewood. Also, 940, 941, and 944. Instead, see Electronic filing of Forms
Key would not prepare a sick pay statement, and 940, 941, and 944 below.
Edgewood, not Key, would prepare the recap Forms W-2
and W-3 reflecting the sick pay shown on Edgewood’s Electronic filing of Forms 940, 941, and 944. Reporting
Form 941. agents may file Forms 940, 941, and 944 electronically.
For details, see Publication 3112, IRS e-file Application
Liability not transferred. If Key did not shift liability for
and Participation. File Form 8633, Application to Partici-
the employer part of the social security and Medicare taxes
pate in the IRS e-file Program, and Form 8655, Reporting
to Edgewood, Key would prepare Forms W-2 and W-3 as
Agent Authorization. See Rev. Proc. 2005-60 for informa-
well as Forms 941 and 940. In this situation, Edgewood
tion on electronic filing of Forms 940, 941, and 944. You
would not report the sick pay.
can find Rev. Proc. 2005-60 on page 449 of Internal Reve-
Payments received after 6 months. The payments nue Bulletin 2005-35 at www.irs.gov/pub/irs-irbs/irb05-35.
received by Dave in July through October are not subject pdf. See Rev. Proc. 2003-69 for the requirements for
to social security, Medicare, or FUTA taxes, because they completing and submitting Form 8655. You can find Rev.
were received more than 6 months after the last month in Proc. 2003-69 on page 403 of Internal Revenue Bulletin
which Dave worked (December 2005). However, Key must 2003-34 at www.irs.gov/pub/irs-irbs/irb03-34.pdf. Visit the
Publication 15-A (January 2007) Page 19
IRS website at www.irs.gov/efile or call 1-866-255-0654 for the correct wages (wages plus employer-paid employee
more information. taxes) and withholding to report by dividing the stated pay
by .9235. This will give you the wages to report in box 1 and
Payment of Employment Taxes by the social security and Medicare wages to report in boxes
3 and 5 of Form W-2.
Disregarded Entities To figure the correct social security tax to enter in box 4
Employment taxes for employees of a qualified subchapter and Medicare tax to enter in box 6, multiply the amounts in
S subsidiary or other entity disregarded as an entity sepa- boxes 3 and 5 by the withholding rates (6.2% and 1.45%)
rate from its owner may be reported and paid under one of for those taxes, and enter the results in boxes 4 and 6.
the following methods
Example. Donald Devon hires Lydia Lone for only one
• By its owner (as if the employees of the disregarded week during 2007. He pays her $300 for that week. Donald
entity are employed directly by the owner) using the agrees to pay Lydia’s part of the social security and Medi-
owner’s name and taxpayer identification number. care taxes. To figure her reportable wages, he divides
• By each entity recognized as a separate entity under $300 by .9235. The result, $324.85, is the amount that he
state law using the entity’s own name and taxpayer reports as wages in boxes 1, 3, and 5 of Form W-2. To
identification number. figure the amount to report as social security tax, Donald
multiplies $324.85 by the social security tax rate of 6.2%
If the second method is chosen, the owner retains re- (.062). The result, $20.14, is entered in box 4 of Form W-2.
sponsibility for the federal employment tax obligations of To figure the amount to report as Medicare tax, Donald
the disregarded entity. For more information, see Notice multiplies $324.85 by the Medicare tax rate of 1.45%
99-6, 1999-3 C.B. 321. You can find Notice 99-6 on page (.0145). The result, $4.71, is entered in box 6 of Form W-2.
12 of Internal Revenue Bulletin 1999-3 at Although he did not actually withhold the amounts from
www.irs.gov/pub/irs-irbs/irb99-03.pdf. Lydia, he will report these amounts as taxes withheld on
Form 941 or Form 944 and is responsible for matching the
amounts with the employer share of these taxes.
Employee’s Portion of Taxes Paid by
For FUTA tax and federal income tax withholding,
Employer Lydia’s weekly wages are $324.85.
If you pay your employee’s social security and Medicare
Stated pay of more than $90,041.25 in 2007. For an
taxes without deducting them from the employee’s pay,
employee with stated pay of more than $90,041.25 in
you must include the amount of the payments in the em-
2007, the correct social security wage amount is
ployee’s wages for federal income tax withholding and
$90,041.25 (the first $97,500 of wages × .9235). The
social security, Medicare, and FUTA taxes. This increase
stated pay in excess of $90,041.25 is not subject to social
in the employee’s wage payment for your payment of the
security tax because the tax only applies to the first
employee’s social security and Medicare taxes is also
$97,500 of wages (stated pay plus employer-paid em-
subject to employee social security and Medicare taxes.
ployee taxes). Enter $97,500 in box 3 of Form W-2. The
This again increases the amount of the additional taxes
social security tax to enter in box 4 is $6,045 ($97,500 x
you must pay.
.062).
Household and agricultural employees. This discus- To figure the correct Medicare wages to enter in box 5 of
sion (see both above and below) does not apply to house- Form W-2, subtract $90,041.25 from the stated pay. Divide
hold and agricultural employers. If you pay a household or the result by .9855 (1 − .0145) and add $97,500. For
agricultural employee’s social security and Medicare example, if stated pay is $100,000, the correct Medicare
taxes, these payments must be included in the employee’s wages are figured as follows.
wages. However, this wage increase due to the tax pay-
ments made for the employee is not subject to social
security or Medicare taxes as discussed in this section. $100,000 – $90,041.25 = $9,958.75
To figure the employee’s increased wages in this situa- $9.958.75 ÷ .9855 = $10,105.28
tion, divide the stated pay (the amount that you pay without
taking into account your payment of employee social se- $10,105.28 + $97,500 = $107,605.28
curity and Medicare taxes) by a factor for that year. This
factor is determined by subtracting from 1 the combined The Medicare wages are $107,605.28. Enter this
employee social security and Medicare tax rate for the year amount in box 5 of Form W-2. The Medicare tax to enter in
that the wages are paid. For 2007, the factor is .9235 (1 − box 6 is $1,560.28 ($107,605.28 × .0145).
.0765). If the stated pay is more than $90,041.25 (2007 Although these employment tax amounts are not actu-
wage base $97,500 × .9235), follow the procedure de- ally withheld from the employee’s pay, report them as
scribed under Stated pay of more than $90,041.25 in 2007 withheld on Form 941, and pay this amount as the em-
below. ployer’s share of the social security and Medicare taxes. If
the wages for federal income tax purposes in the preced-
Stated pay of $90,041.25 or less in 2007. For an em- ing example are the same as for social security and Medi-
ployee with stated pay of $90,041.25 or less in 2007, figure care purposes, the correct wage amount for income tax
Page 20 Publication 15-A (January 2007)
withholding is $107,605.28 ($100,000 + $6,045 + payments by using line 1 of Form W-4P. For an estate, the
$1,560.28), which is included in box 1 of Form W-2. election to have no federal income tax withheld can be
made by the executor or personal representative of the
Tax deposits and Form 941 or Form 944. If you pay decedent. The estate’s EIN should be entered in the area
your employee’s portion of his or her social security and reserved for “Your social security number” on Form W-4P.
Medicare taxes rather than deducting them from his or her Federal income tax must be withheld from eligible rollo-
pay, you are liable for timely depositing or paying the ver distributions. See Eligible Rollover Distribution —20%
increased taxes associated with the wage increase. Also, Withholding later.
report the increased wages on the appropriate lines of
Form 941 for the quarter during which the wages were paid
or on Form 944. Federal Income Tax Withholding
International Social Security Periodic Payments
Agreements Withholding from periodic payments of a pension or annu-
ity is figured in the same manner as withholding from
The United States has social security agreements with
wages. Periodic payments are made in installments at
many countries to eliminate dual taxation and coverage
under two social security systems. Under these agree- regular intervals over a period of more than 1 year. They
ments, sometimes known as totalization agreements, em- may be paid annually, quarterly, monthly, etc.
ployees generally must pay social security taxes only to If the recipient wants income tax withheld, he or she
the country where they work. Employees and employers must designate the number of withholding allowances on
who are subject only to foreign social security taxes under line 2 of Form W-4P and can designate an additional
these agreements are exempt from U.S. social security amount to be withheld on line 3. If the recipient does not
taxes, including the Medicare portion. want any federal income tax withheld from his or her
The United States has social security agreements with periodic payments, he or she can check the box on line 1 of
the following countries: Australia, Austria, Belgium, Can- Form W-4P and submit the form to you. If the recipient
ada, Chile, Finland, France, Germany, Greece, Ireland, does not submit Form W-4P, you must withhold on periodic
Italy, Japan, South Korea, Luxembourg, the Netherlands, payments as if the recipient were married claiming three
Norway, Portugal, Spain, Sweden, Switzerland, and the withholding allowances. Generally, this means that tax will
United Kingdom. Additional agreements are expected in be withheld if the pension or annuity is at least $1,520 a
the future. For more information, see Publication 519, U.S. month.
Tax Guide for Aliens, or contact: If you receive a Form W-4P that does not contain the
Social Security Administration recipient’s correct taxpayer identification number (TIN),
Office of International Programs you must withhold as if the recipient were single claiming
P.O. Box 17741 zero withholding allowances even if the recipient chooses
Baltimore, MD 21235-7741 not to have income tax withheld.
There are some kinds of periodic payments for which
the recipient cannot use Form W-4P because they are
You can get more information from the SSA at www. already defined as wages subject to federal income tax
socialsecurity.gov/international. withholding. These include retirement pay for service in the
U.S. Armed Forces and payments from certain nonquali-
fied deferred compensation plans and compensation plans
8. Pensions and Annuities of exempt organizations described in section 457.
The recipient’s Form W-4P stays in effect until he or she
Generally, federal income tax withholding applies to the changes or revokes it. You must notify recipients each year
taxable part of payments made from pension, of their right to choose not to have federal income tax
profit-sharing, stock bonus, annuity, and certain deferred withheld or to change their previous choice.
compensation plans; from individual retirement arrange-
ments (IRAs); and from commercial annuities. The method
and rate of withholding depends on (a) the kind of pay- Nonperiodic Payments—10% Withholding
ment, (b) whether the payments are delivered outside the
United States or its possessions, and (c) whether the You must withhold at a flat 10% rate from nonperiodic
payee is a nonresident alien individual, a nonresident alien payments (but see Eligible Rollover Distribution —20%
beneficiary, or a foreign estate. Qualified distributions from Withholding later) unless the recipient chooses not to have
Roth IRAs are nontaxable and, therefore, not subject to income tax withheld. Distributions from an IRA that are
withholding. See Payments to Foreign Persons and Pay- payable on demand are treated as nonperiodic payments.
ments Outside the United States later for special withhold- A recipient can choose not to have income tax withheld (if
ing rules that apply to payments outside the United States permitted) from a nonperiodic payment by submitting Form
and payments to foreign persons. W-4P (containing his or her correct TIN) and checking the
The recipient of pension or annuity payments can box on line 1. Generally, this choice not to have federal
choose not to have federal income tax withheld from the income tax withheld will apply to any later payment from
Publication 15-A (January 2007) Page 21
the same plan. A recipient cannot use line 2 for nonperi- Statement of Income Tax Withheld
odic payments. But he or she may use line 3 to specify an
additional amount that he or she wants withheld. By January 31 of the next year, you must furnish a state-
ment on Form 1099-R, Distributions From Pensions, An-
If a recipient submits a Form W-4P that does not contain
nuities, Retirement or Profit-Sharing Plans, IRAs,
his or her correct TIN, you cannot honor his or her request
Insurance Contracts, etc., showing the total amount of the
not to have income tax withheld and you must withhold recipient’s pension or annuity payments and the total fed-
10% of the payment for federal income tax. eral income tax you withheld during the prior year. Report
income tax withheld on Form 945, Annual Return of With-
Eligible Rollover Distribution—20% held Federal Income Tax, not on Form 941 or Form 944.
If the recipient is a foreign person who has provided you
Withholding
with Form W-8BEN, you instead must furnish a statement
Distributions from qualified pension or annuity plans (for to the recipient on Form 1042-S, Foreign Person’s U.S.
example, 401(k) pension plans, IRAs, and section 457(b) Source Income Subject to Withholding, by March 15 for the
plans maintained by a governmental employer) or prior year. Report federal income tax withheld on Form
tax-sheltered annuities that are eligible to be rolled over tax 1042, Annual Withholding Tax Return for U.S. Source
Income of Foreign Persons.
free to an IRA or qualified plan are subject to a flat 20%
withholding rate. The 20% withholding rate is required and
a recipient cannot choose to have less federal income tax
withheld from eligible rollover distributions. However, you 9. Alternative Methods for
should not withhold federal income tax if the entire distribu-
tion is transferred by the plan administrator in a direct
Figuring Withholding
rollover to a traditional IRA, qualified pension plan, govern- You may use various methods of figuring federal income
mental section 457(b) plan (if allowed by the plan), or tax withholding. The methods described below may be
tax-sheltered annuity. used instead of the common payroll methods provided in
Publication 15 (Circular E). Use the method that best suits
Exceptions. Distributions that are (a) required by law, (b) your payroll system and employees.
one of a specified series of equal payments, or (c) qualify- For wages paid after December 31, 2005, em-
ing “hardship” distributions are not “eligible rollover distri-
butions” and are not subject to the mandatory 20% federal
!
CAUTION
ployers must use a modified procedure to figure
the amount of federal income tax withholding on
income tax withholding. See Publication 505, Tax With- the wages of nonresident alien employees. This procedure
holding and Estimated Tax, for details. See also Nonperi- is discussed in Publication 15 (Circular E). Before you use
odic Payments —10% Withholding above. any of the alternative methods to figure the federal income
tax withholding on the wages of nonresident alien employ-
ees, see Publication 15 (Circular E). Do not use the Com-
Payments to Foreign Persons and Payments bined Income Tax, Employee Social Security Tax, and
Outside the United States Employee Medicare Tax Withholding Table on pages
37–56 for figuring withholding on nonresident alien em-
Unless the recipient is a nonresident alien, withholding (in ployees.
the manner described above) is required on any periodic or
nonperiodic payments that are delivered outside the Annualized wages. Using your employee’s annual
United States or its possessions. A recipient cannot wages, figure the withholding using the Percentage
choose not to have federal income tax withheld. Method, Table 7 –Annual Payroll Period, in Publication 15
In the absence of a treaty exemption, nonresident (Circular E). Divide the amount from the table by the
aliens, nonresident alien beneficiaries, and foreign estates number of payroll periods, and the result will be the amount
generally are subject to a 30% withholding tax under sec- of withholding for each payroll period.
tion 1441 on the taxable portion of a periodic or nonperi-
odic pension or annuity payment that is from U.S. sources. Average estimated wages. You may withhold the tax for
However, most tax treaties provide that private pensions a payroll period based on estimated average wages, with
necessary adjustments, for any quarter. For details, see
and annuities are exempt from withholding and tax. Also,
Regulations section 31.3402(h)(1)-1.
payments from certain pension plans are exempt from
withholding even if no tax treaty applies. See Publication Cumulative wages. An employee may ask you, in writing,
515, Withholding of Tax on Nonresident Aliens and For- to withhold tax on cumulative wages. If you agree to do so,
eign Entities, and Publication 519, U.S. Tax Guide for and you have paid the employee for the same kind of
Aliens, for details. A foreign person should submit Form payroll period (weekly, biweekly, etc.) since the beginning
W-8BEN, Certificate of Foreign Status of Beneficial Owner of the year, you may figure the tax as follows.
for United States Tax Withholding, to you before receiving Add the wages you have paid the employee for the
any payments. The Form W-8BEN must contain the for- current calendar year to the current payroll period amount.
eign person’s TIN. Divide this amount by the number of payroll periods so far
Page 22 Publication 15-A (January 2007)
this year including the current period. Figure the withhold- 5. Multiply the total number of payroll periods from step
ing on this amount, and multiply the withholding by the 2 by the step 4 amount.
number of payroll periods used above. Use the percentage
6. Subtract from the step 5 amount the total tax already
method shown in Publication 15 (Circular E). Subtract the
withheld during the current term of continuous em-
total withholding calculated from the total tax withheld
ployment. Any excess is the amount to withhold for
during the calendar year. The excess is the amount to
the current payroll period.
withhold for the current payroll period. (See Rev. Proc.
78-8, 1978-1 C.B. 562, for an example of the cumulative (See Regulations section 31.3402(h)(4)-1(c)(4) for exam-
method.) ples of the part-year method.)
Part-year employment. A part-year employee who Term of continuous employment. A term of continu-
figures income tax on a calendar-year basis may ask you ous employment may be a single term or two or more
to withhold tax by the part-year employment method. The following terms of employment with the same employer. A
request must be in writing and must contain the following continuous term includes holidays, regular days off, and
information: days off for illness or vacation. A continuous term begins
on the first day that an employee works for you and earns
• The last day of any employment during the calendar pay. It ends on the earlier of the employee’s last day of
year with any prior employer.
work for you or, if the employee performs no services for
• A statement that the employee uses the calendar you for more than 30 calendar days, the last workday
year accounting period. before the 30-day period. If an employment relationship is
ended, the term of continuous employment is ended even
• A statement that the employee reasonably antici- if a new employment relationship is established with the
pates that he or she will be employed by all employ-
same employer within 30 days.
ers for a total of no more than 245 days in all terms
of continuous employment (defined below) during Other methods. You may use other methods and tables
the current calendar year. for withholding taxes, as long as the amount of tax withheld
is consistently about the same as it would be under the
Complete the following steps to figure withholding tax by percentage method shown in Publication 15 (Circular E). If
the part-year method. you develop an alternative method or table, you should test
the full range of wage and allowance situations to be sure
1. Add the wages to be paid to the employee for the that they meet the tolerances contained in Regulations
current payroll period to any wages that you have section 31.3402(h)(4)-1 as shown in the chart below.
already paid to the employee in the current term of
continuous employment. If the tax required to be The annual tax
2. Add the number of payroll periods used in step 1 to withheld under the withheld under your
the number of payroll periods between the em- annual percentage method may not differ
is— by more than —
ployee’s last employment and current employment.
To find the number of periods between the last em- Less than $10.00 $9.99
ployment and current employment, divide the num-
$10 or more but under $10 plus 10% of the
ber of calendar days between the employee’s last
$100 excess over $10
day of earlier employment (or the previous Decem-
ber 31, if later) and the first day of current employ- $100 or more but under $19 plus 3% of the
ment by the number of calendar days in the current $1000 excess over $100
payroll period. $1,000 or more $46 plus 1% of the
3. Divide the step 1 amount by the total number of excess over $1,000
payroll periods from step 2.
4. Find the tax in the withholding tax tables on the step
3 amount. Be sure to use the correct payroll period
table and to take into account the employee’s with-
holding allowances.
Publication 15-A (January 2007) Page 23
Nonresident alien employees. For wages paid after De-
Formula Tables for Percentage cember 31, 2005, employers must use a modified proce-
dure to figure the amount of federal income tax withholding
Method Withholding (for on the wages of nonresident alien employees. This proce-
dure is discussed in Publication 15 (Circular E). Before you
Automated Payroll Systems) use these tables to figure the federal income tax withhold-
ing on the wages of nonresident alien employees, see
Two formula tables for percentage method withholding are Publication 15 (Circular E).
on pages 25 and 26. The differences in the Alternative
Percentage Method formulas and the steps for figuring Rounding. When employers use the percentage method
withheld tax for different payroll systems are shown in this in Publication 15 (Circular E) or the formula tables for
example. percentage method withholding in this publication, the tax
for the pay period may be rounded to the nearest dollar. If
rounding is used, it must be used consistently. Withheld
MARRIED PERSON tax amounts should be rounded to the nearest whole dollar
(Weekly Payroll Period) by (a) dropping amounts under 50 cents and (b) increasing
amounts from 50 to 99 cents to the next higher dollar. This
If wages exceeding the allowance amount are over $154 but rounding will be considered to meet the tolerances under
not over $449:
section 3402(h)(4).
Method: Income Tax Withheld:
Percentage (Pub. 15) . . . 10% of excess over $154
Alternative 1 (Page 25) . . 10% of such wages minus $15.4
Alternative 2 (Page 26) . . Such wages minus $154, times 10%
of remainder
Page 24 Publication 15-A (January 2007)
(For Wages Paid in 2007)
Alternative 1.—Tables for Percentage Method Withholding Computations
Table A(1)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $65.38)
Single Person Married Person
If the wage in excess of The income tax to be If the wage in excess of The income tax to be
allowance amount is: withheld is: allowance amount is: withheld is:
Of such From Of such From
Over— But not over— wage— product Over— But not over— wage— product
$0 —$51 0% $0 $0 —$154 0% $0
$51 —$195 10% less $5.10 $154 —$449 10% less $15.40
$195 —$645 15% less $14.85 $449 —$1,360 15% less $37.85
$645 —$1,482 25% less $79.35 $1,360 —$2,573 25% less $173.85
$1,482 —$3,131 28% less $123.81 $2,573 —$3,907 28% less $251.04
$3,131 —$6,763 33% less $280.36 $3,907 —$6,865 33% less $446.39
$6,763 — 35% less $415.62 $6,865 — 35% less $583.69
Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $130.77)
Single Person Married Person
If the wage in excess of The income tax to be If the wage in excess of The income tax to be
allowance amount is: withheld is: allowance amount is: withheld is:
Of such From Of such From
Over— But not over— wage— product Over— But not over— wage— product
$0 —$102 0% $0 $0 —$308 0% $0
$102 —$392 10% less $10.20 $308 —$898 10% less $30.80
$392 —$1,289 15% less $29.65 $898 —$2,719 15% less $75.70
$1,289 —$2,964 25% less $158.55 $2,719 —$5,146 25% less $347.60
$2,964 —$6,262 28% less $247.47 $5,146 —$7,813 28% less $501.98
$6,262 —$13,525 33% less $560.57 $7,813 —$13,731 33% less $892.63
$13,525 — 35% less $831.07 $13,731 — 35% less $1,167.25
Table C(1)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $141.67)
Single Person Married Person
If the wage in excess of The income tax to be If the wage in excess of The income tax to be
allowance amount is: withheld is: allowance amount is: withheld is:
Of such From Of such From
Over— But not over— wage— product Over— But not over— wage— product
$0 —$110 0% $0 $0 —$333 0% $0
$110 —$422 10% less $11.00 $333 —$973 10% less $33.30
$422 —$1,397 15% less $32.10 $973 —$2,946 15% less $81.95
$1,397 —$3,211 25% less $171.80 $2,946 —$5,575 25% less $376.55
$3,211 —$6,783 28% less $268.13 $5,575 —$8,465 28% less $543.80
$6,783 —$14,652 33% less $607.28 $8,465 —$14,875 33% less $967.05
$14,652 — 35% less $900.32 $14,875 — 35% less $1,264.55
Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $283.33)
Single Person Married Person
If the wage in excess of The income tax to be If the wage in excess of The income tax to be
allowance amount is: withheld is: allowance amount is: withheld is:
Of such From Of such From
Over— But not over— wage— product Over— But not over— wage— product
$0 —$221 0% $0 $0 —$667 0% $0
$221 —$843 10% less $22.10 $667 —$1,946 10% less $66.70
$843 —$2,793 15% less $64.25 $1,946 —$5,892 15% less $164.00
$2,793 —$6,423 25% less $343.55 $5,892 —$11,150 25% less $753.20
$6,423 —$13,567 28% less $536.24 $11,150 —$16,929 28% less $1,087.70
$13,567 —$29,304 33% less $1,214.59 $16,929 —$29,750 33% less $1,934.15
$29,304 — 35% less $1,800.67 $29,750 — 35% less $2,529.15
Table E(1)—DAILY OR MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed per day for such period is $13.08)
Single Person Married Person
If the wage in excess of allowance The income tax to be If the wage in excess of allowance The income tax to be
amount divided by the number of withheld multiplied by amount divided by the number of withheld multiplied by
days in the pay period is: the number of days days in the pay period is: the number of days
in such period is: in such period is:
Of such From Of such From
Over— But not over— wage— product Over— But not over— wage— product
$0.00 —$10.20 0% $0 $0.00 —$30.80 0% $0
$10.20 —$38.90 10% less $1.02 $30.80 —$89.80 10% less $3.08
$38.90 —$128.90 15% less $2.97 $89.80 —$271.90 15% less $7.57
$128.90 —$296.40 25% less $15.86 $271.90 —$514.60 25% less $34.76
$296.40 —$626.20 28% less $24.74 $514.60 —$781.30 28% less $50.19
$626.20 —$1,352.50 33% less $56.06 $781.30 —$1,373.10 33% less $89.25
$1,352.50 — 35% less $83.11 $1,373.10 — 35% less $116.72
Note.—The adjustment factors may be reduced by one–half cent (e.g., 7.50 to combined bracket rates, e.g., $0 to $51 and $51 to $192 combined to read,
7.495; 69.38 to 69.375) to eliminate separate half rounding operations. Over $0, But not over $192.
The first two brackets of these tables may be combined, provided zero The employee’s excess wage (gross wage less amount for allowances
withholding is used to credit withholding amounts computed by the claimed) is used with the applicable percentage rates and subtraction
factors to calculate the amount of income tax withheld.
Publication 15-A (January 2007) Page 25
(For Wages Paid in 2007)
Alternative 2.—Tables for Percentage Method Withholding Computations
Table A(2)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $65.38)
Single Person Married Person
If the wage in excess of The income tax to be If the wage in excess of The income tax to be
allowance amount is: withheld is: allowance amount is: withheld is:
Over— But not over— Such wage— Times Over— But not over— Such wage— Times
$0 —$51 minus $0.00 0% $0 —$154 minus $0.00 0%
$51 —$195 minus $51.00 10% $154 —$449 minus $154.00 10%
$195 —$645 minus $99.00 15% $449 —$1,360 minus $252.33 15%
$645 —$1,482 minus $317.40 25% $1,360 —$2,573 minus $695.40 25%
$1,482 —$3,131 minus $442.18 28% $2,573 —$3,907 minus $896.57 28%
$3,131 —$6,763 minus $849.58 33% $3,907 —$6,865 minus $1,352.70 33%
$6,763 — minus $1,187.49 35% $6,865 — minus $1,667.69 35%
Table B(2)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $130.77)
Single Person Married Person
If the wage in excess of The income tax to be If the wage in excess of The income tax to be
allowance amount is: withheld is: allowance amount is: withheld is:
Over— But not over— Such wage— Times Over— But not over— Such wage— Times
$0 —$102 minus $0.00 0% $0 —$308 minus $0.00 0%
$102 —$389 minus $102.00 10% $308 —$898 minus $308.00 10%
$389 —$1,289 minus $197.67 15% $898 —$2,719 minus $504.67 15%
$1,289 —$2,964 minus $634.20 25% $2,719 —$5,146 minus $1,390.40 25%
$2,964 —$6,262 minus $883.82 28% $5,146 —$7,813 minus $1,792.79 28%
$6,262 —$13,525 minus $1,698.70 33% $7,813 —$13,731 minus $2,704.94 33%
$13,525 — minus $2,374.49 35% $13,731 — minus $3,335.00 35%
Table C(2)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $141.67)
Single Person Married Person
If the wage in excess of The income tax to be If the wage in excess of The income tax to be
allowance amount is: withheld is: allowance amount is: withheld is:
Over— But not over— Such wage— Times Over— But not over— Such wage— Times
$0 —$110 minus $0.00 0% $0 —$333 minus $0.00 0%
$110 —$422 minus $110.00 10% $333 —$973 minus $333.00 10%
$422 —$1,397 minus $214.00 15% $973 —$2,946 minus $546.33 15%
$1,397 —$3,211 minus $687.20 25% $2,946 —$5,575 minus $1,506.20 25%
$3,211 —$6,783 minus $957.61 28% $5,575 —$8,465 minus $1,942.14 28%
$6,783 —$14,652 minus $1,840.24 33% $8,465 —$14,875 minus $2,930.45 33%
$14,652 — minus $2,572.34 35% $14,875 — minus $3,613.00 35%
Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $283.33)
Single Person Married Person
If the wage in excess of The income tax to be If the wage in excess of The income tax to be
allowance amount is: withheld is: allowance amount is: withheld is:
Over— But not over— Such wage— Times Over— But not over— Such wage— Times
$0 —$221 minus $0.00 0% $0 —$667 minus $0.00 0%
$221 —$843 minus $221.00 10% $667 —$1,946 minus $667.00 10%
$843 —$2,793 minus $428.33 15% $1,946 —$5,892 minus $1,093.33 15%
$2,793 —$6,423 minus $1,374.20 25% $5,892 —$11,150 minus $3,012.80 25%
$6,423 —$13,567 minus $1,915.14 28% $11,150 —$16,929 minus $3,884.64 28%
$13,567 —$29,304 minus $3,680.58 33% $16,929 —$29,750 minus $5,861.06 33%
$29,304 — minus $5,144.77 35% $29,750 — minus $7,226.14 35%
Table E(2)—DAILY OR MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed per day for such period is $13.08)
Single Person Married Person
If the wage in excess of allowance The income tax to be withheld If the wage in excess of allowance The income tax to be withheld
amount divided by the number of multiplied by the number of amount divided by the number of multiplied by the number of
days in the pay period is: days in such period is: days in the pay period is: days in such period is:
Over— But not over— Such wage— Times Over— But not over— Such wage— Times
$0.00 —$10.20 minus $0.00 0% $0.00 —$30.80 minus $0.00 0%
$10.20 —$38.90 minus $10.20 10% $30.80 —$89.80 minus $30.80 10%
$38.90 —$128.90 minus $19.77 15% $89.80 —$271.90 minus $50.47 15%
$128.90 —$296.40 minus $63.42 25% $271.90 —$514.60 minus $139.02 25%
$296.40 —$626.20 minus $88.36 28% $514.60 —$781.30 minus $179.24 28%
$626.20 —$1,352.50 minus $169.87 33% $781.30 —$1,373.10 minus $270.45 33%
$1,352.50 — minus $237.44 35% $1,373.10 — minus $333.47 35%
Note.—The first two brackets of these tables may be combined, The employee’s excess wage (gross wage less amount for allowances
provided zero withholding is used to credit withholding amounts claimed) is used with the applicable percentage rates and subtraction
computed by the combined bracket rates, e.g., $0 to $51 and $51 to factors to calculate the amount of income tax withheld.
$192 combined to read, Over $0, But not over $192.
Page 26 Publication 15-A (January 2007)
Wages on pages 28 –31, the reduction factor includes both
Wage Bracket Percentage the amount for withholding allowances claimed and a rate
adjustment factor as shown in the Alternative 2 —Tables
Method Tables (for Automated for Percentage Method Withholding Computations on
page 26. In the tables for Computing Income Tax Withhold-
Payroll Systems) ing From Wages Exceeding Allowance Amount on pages
32–35, the reduction factor does not include an amount for
The Wage Bracket Percentage Method Tables show the the number of allowances claimed.
gross wage brackets that apply to each withholding per-
centage rate for employees with up to nine withholding Which table to use. Use the kind of wage bracket table
allowances. These tables also show the computation fac- that best suits your payroll system. For example, some
tors for each number of withholding allowances and the payroll systems automatically subtract from wages the
applicable wage bracket. The computation factors are allowance amount for each employee before finding the
used to figure the amount of withholding tax by a percent- amount of tax to withhold. The tables for Computing In-
age method. come Tax Withholding From Wages Exceeding Allowance
Nonresident alien employees. For wages paid after De- Amount can be used in these systems. The reduction
cember 31, 2005, employers must use a modified proce- factors in these tables do not include the allowance
dure to figure the amount of federal income tax withholding amount that was automatically subtracted before applying
on the wages of nonresident alien employees. This proce- the table factors in the calculation. For other systems that
dure is discussed in Publication 15 (Circular E). Before you do not separately subtract the allowance amount, use the
use these tables to figure the federal income tax withhold- tables for Computing Income Tax Withholding From Gross
ing on the wages of nonresident alien employees, see Wages.
Publication 15 (Circular E).
Rounding. When employers use the Wage Bracket Per-
Kinds of tables. Two kinds of Wage Bracket Percentage centage Method Tables, the tax for the period may be
Method Tables are shown. Each has tables for married rounded to the nearest dollar. If rounding is used, it must
and single persons for weekly, biweekly, semimonthly, and be used consistently. Withheld tax amounts should be
monthly payroll periods. rounded to the nearest whole dollar by (a) dropping
The difference between the two kinds of tables is the amounts under 50 cents and (b) increasing amounts from
reduction factor to be subtracted from wages before multi- 50 to 99 cents to the next higher dollar. Such rounding will
plying by the applicable percentage withholding rate. In the be deemed to meet the tolerances under section
tables for Computing Income Tax Withholding From Gross 3402(h)(4).
Publication 15-A (January 2007) Page 27
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Gross Wages
Weekly Payroll Period
Single Persons Married Persons
If the And gross wages are— And gross wages are—
number of Multiply Multiply
allowances from result from result
But gross wages 1 by— But gross wages 1 by—
is— Over not over Over not over
A B C D A B C D
$0.00 $195.00 subtract $51.00 10% $0.00 $449.00 subtract $154.00 10%
$195.00 $645.00 subtract $99.00 15% $449.00 $1,360.00 subtract $252.33 15%
$645.00 $1,482.00 subtract $317.40 25% $1,360.00 $2,573.00 subtract $695.40 25%
0 $1,482.00 $3,131.00 subtract $442.18 28% $2,573.00 $3,907.00 subtract $896.57 28%
$3,131.00 $6,763.00 subtract $849.58 33% $3,907.00 $6,865.00 subtract $1,352.70 33%
$6,763.00 ...... subtract $1,187.49 35% $6,865.00 ...... subtract $1,667.69 35%
$0.00 $260.38 subtract $116.38 10% $0.00 $514.38 subtract $219.38 10%
$260.38 $710.38 subtract $164.38 15% $514.38 $1,425.38 subtract $317.71 15%
$710.38 $1,547.38 subtract $382.78 25% $1,425.38 $2,638.38 subtract $760.78 25%
1 $1,547.38 $3,196.38 subtract $507.56 28% $2,638.38 $3,972.38 subtract $961.95 28%
$3,196.38 $6,828.38 subtract $914.96 33% $3,972.38 $6,930.38 subtract $1,418.08 33%
$6,828.38 ...... subtract $1,252.87 35% $6,930.38 ...... subtract $1,733.07 35%
$0.00 $325.76 subtract $181.76 10% $0.00 $579.76 subtract $284.76 10%
$325.76 $775.76 subtract $229.76 15% $579.76 $1,490.76 subtract $383.09 15%
$775.76 $1,612.76 subtract $448.16 25% $1,490.76 $2,703.76 subtract $826.16 25%
2 $1,612.76 $3,261.76 subtract $572.94 28% $2,703.76 $4,037.76 subtract $1,027.33 28%
$3,261.76 $6,893.76 subtract $980.34 33% $4,037.76 $6,995.76 subtract $1,483.46 33%
$6,893.76 ...... subtract $1,318.25 35% $6,995.76 ...... subtract $1,798.45 35%
$0.00 $391.14 subtract $247.14 10% $0.00 $645.14 subtract $350.14 10%
$391.14 $841.14 subtract $295.14 15% $645.14 $1,556.14 subtract $448.47 15%
$841.14 $1,678.14 subtract $513.54 25% $1,556.14 $2,769.14 subtract $891.54 25%
3 $1,678.14 $3,327.14 subtract $638.32 28% $2,769.14 $4,103.14 subtract $1,092.71 28%
$3,327.14 $6,959.14 subtract $1,045.72 33% $4,103.14 $7,061.14 subtract $1,548.84 33%
$6,959.14 ...... subtract $1,383.63 35% $7,061.14 ...... subtract $1,863.83 35%
$0.00 $456.52 subtract $312.52 10% $0.00 $710.52 subtract $415.52 10%
$456.52 $906.52 subtract $360.52 15% $710.52 $1,621.52 subtract $513.85 15%
$906.52 $1,743.52 subtract $578.92 25% $1,621.52 $2,834.52 subtract $956.92 25%
4 $1,743.52 $3,392.52 subtract $703.70 28% $2,834.52 $4,168.52 subtract $1,158.09 28%
$3,392.52 $7,024.52 subtract $1,111.10 33% $4,168.52 $7,126.52 subtract $1,614.22 33%
$7,024.52 ...... subtract $1,449.01 35% $7,126.52 ...... subtract $1,929.21 35%
$0.00 $521.90 subtract $377.90 10% $0.00 $775.90 subtract $480.90 10%
$521.90 $971.90 subtract $425.90 15% $775.90 $1,686.90 subtract $579.23 15%
$971.90 $1,808.90 subtract $644.30 25% $1,686.90 $2,899.90 subtract $1,022.30 25%
5 $1,808.90 $3,457.90 subtract $769.08 28% $2,899.90 $4,233.90 subtract $1,223.47 28%
$3,457.90 $7,089.90 subtract $1,176.48 33% $4,233.90 $7,191.90 subtract $1,679.60 33%
$7,089.90 ...... subtract $1,514.39 35% $7,191.90 ...... subtract $1,994.59 35%
$0.00 $587.28 subtract $443.28 10% $0.00 $841.28 subtract $546.28 10%
$587.28 $1,037.28 subtract $491.28 15% $841.28 $1,752.28 subtract $644.61 15%
$1,037.28 $1,874.28 subtract $709.68 25% $1,752.28 $2,965.28 subtract $1,087.68 25%
6 $1,874.28 $3,523.28 subtract $834.46 28% $2,965.28 $4,299.28 subtract $1,288.85 28%
$3,523.28 $7,155.28 subtract $1,241.86 33% $4,299.28 $7,257.28 subtract $1,744.98 33%
$7,155.28 ...... subtract $1,579.77 35% $7,257.28 ...... subtract $2,059.97 35%
$0.00 $652.66 subtract $508.66 10% $0.00 $906.66 subtract $611.66 10%
$652.66 $1,102.66 subtract $556.66 15% $906.66 $1,817.66 subtract $709.99 15%
$1,102.66 $1,939.66 subtract $775.06 25% $1,817.66 $3,030.66 subtract $1,153.06 25%
7 $1,939.66 $3,588.66 subtract $899.84 28% $3,030.66 $4,364.66 subtract $1,354.23 28%
$3,588.66 $7,220.66 subtract $1,307.24 33% $4,364.66 $7,322.66 subtract $1,810.36 33%
$7,220.66 ...... subtract $1,645.15 35% $7,322.66 ...... subtract $2,125.35 35%
$0.00 $718.04 subtract $574.04 10% $0.00 $972.04 subtract $677.04 10%
$718.04 $1,168.04 subtract $622.04 15% $972.04 $1,883.04 subtract $775.37 15%
$1,168.04 $2,005.04 subtract $840.44 25% $1,883.04 $3,096.04 subtract $1,218.44 25%
8 $2,005.04 $3,654.04 subtract $965.22 28% $3,096.04 $4,430.04 subtract $1,419.61 28%
$3,654.04 $7,286.04 subtract $1,372.62 33% $4,430.04 $7,388.04 subtract $1,875.74 33%
$7,286.04 ...... subtract $1,710.53 35% $7,388.04 ...... subtract $2,190.73 35%
$0.00 $783.42 subtract $639.42 10% $0.00 $1,037.42 subtract $742.42 10%
$783.42 $1,233.42 subtract $687.42 15% $1,037.42 $1,948.42 subtract $840.75 15%
$1,233.42 $2,070.42 subtract $905.82 25% $1,948.42 $3,161.42 subtract $1,283.82 25%
92 $2,070.42 $3,719.42 subtract $1,030.60 28% $3,161.42 $4,495.42 subtract $1,484.99 28%
$3,719.42 $7,351.42 subtract $1,438.00 33% $4,495.42 $7,453.42 subtract $1,941.12 33%
$7,351.42 ...... subtract $1,775.91 35% $7,453.42 ...... subtract $2,256.11 35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $65.38 for each additional
allowance claimed.
Page 28 Publication 15-A (January 2007)
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Gross Wages
Biweekly Payroll Period
Single Persons Married Persons
If the And gross wages are— And gross wages are—
number of Multiply Multiply
allowances from result from result
But gross wages 1 by— But gross wages 1 by—
is— Over not over Over not over
A B C D A B C D
$0.00 $389.00 subtract $102.00 10% $0.00 $898.00 subtract $308.00 10%
$389.00 $1,289.00 subtract $197.67 15% $898.00 $2,719.00 subtract $504.67 15%
$1,289.00 $2,964.00 subtract $634.20 25% $2,719.00 $5,146.00 subtract $1,390.40 25%
0 $2,964.00 $6,262.00 subtract $883.82 28% $5,146.00 $7,813.00 subtract $1,792.79 28%
$6,262.00 $13,525.00 subtract $1,698.70 33% $7,813.00 $13,731.00 subtract $2,704.94 33%
$13,525.00 ...... subtract $2,374.49 35% $13,731.00 ...... subtract $3,335.00 35%
$0.00 $519.77 subtract $232.77 10% $0.00 $1,028.77 subtract $438.77 10%
$519.77 $1,419.77 subtract $328.44 15% $1,028.77 $2,849.77 subtract $635.44 15%
$1,419.77 $3,094.77 subtract $764.97 25% $2,849.77 $5,276.77 subtract $1,521.17 25%
1 $3,094.77 $6,392.77 subtract $1,014.59 28% $5,276.77 $7,943.77 subtract $1,923.56 28%
$6,392.77 $13,655.77 subtract $1,829.47 33% $7,943.77 $13,861.77 subtract $2,835.71 33%
$13,655.77 ...... subtract $2,505.26 35% $13,861.77 ...... subtract $3,465.77 35%
$0.00 $650.54 subtract $363.54 10% $0.00 $1,159.54 subtract $569.54 10%
$650.54 $1,550.54 subtract $459.21 15% $1,159.54 $2,980.54 subtract $766.21 15%
$1,550.54 $3,225.54 subtract $895.74 25% $2,980.54 $5,407.54 subtract $1,651.94 25%
2 $3,225.54 $6,523.54 subtract $1,145.36 28% $5,407.54 $8,074.54 subtract $2,054.33 28%
$6,523.54 $13,786.54 subtract $1,960.24 33% $8,074.54 $13,992.54 subtract $2,966.48 33%
$13,786.54 ...... subtract $2,636.03 35% $13,992.54 ...... subtract $3,596.54 35%
$0.00 $781.31 subtract $494.31 10% $0.00 $1,290.31 subtract $700.31 10%
$781.31 $1,681.31 subtract $589.98 15% $1,290.31 $3,111.31 subtract $896.98 15%
$1,681.31 $3,356.31 subtract $1,026.51 25% $3,111.31 $5,538.31 subtract $1,782.71 25%
3 $3,356.31 $6,654.31 subtract $1,276.13 28% $5,538.31 $8,205.31 subtract $2,185.10 28%
$6,654.31 $13,917.31 subtract $2,091.01 33% $8,205.31 $14,123.31 subtract $3,097.25 33%
$13,917.31 ...... subtract $2,766.80 35% $14,123.31 ...... subtract $3,727.31 35%
$0.00 $912.08 subtract $625.08 10% $0.00 $1,421.08 subtract $831.08 10%
$912.08 $1,812.08 subtract $720.75 15% $1,421.08 $3,242.08 subtract $1,027.75 15%
$1,812.08 $3,487.08 subtract $1,157.28 25% $3,242.08 $5,669.08 subtract $1,913.48 25%
4 $3,487.08 $6,785.08 subtract $1,406.90 28% $5,669.08 $8,336.08 subtract $2,315.87 28%
$6,785.08 $14,048.08 subtract $2,221.78 33% $8,336.08 $14,254.08 subtract $3,228.02 33%
$14,048.08 ...... subtract $2,897.57 35% $14,254.08 ...... subtract $3,858.08 35%
$0.00 $1,042.85 subtract $755.85 10% $0.00 $1,551.85 subtract $961.85 10%
$1,042.85 $1,942.85 subtract $851.52 15% $1,551.85 $3,372.85 subtract $1,158.52 15%
$1,942.85 $3,617.85 subtract $1,288.05 25% $3,372.85 $5,799.85 subtract $2,044.25 25%
5 $3,617.85 $6,915.85 subtract $1,537.67 28% $5,799.85 $8,466.85 subtract $2,446.64 28%
$6,915.85 $14,178.85 subtract $2,352.55 33% $8,466.85 $14,384.85 subtract $3,358.79 33%
$14,178.85 ...... subtract $3,028.34 35% $14,384.85 ...... subtract $3,988.85 35%
$0.00 $1,173.62 subtract $886.62 10% $0.00 $1,682.62 subtract $1,092.62 10%
$1,173.62 $2,073.62 subtract $982.29 15% $1,682.62 $3,503.62 subtract $1,289.29 15%
$2,073.62 $3,748.62 subtract $1,418.82 25% $3,503.62 $5,930.62 subtract $2,175.02 25%
6 $3,748.62 $7,046.62 subtract $1,668.44 28% $5,930.62 $8,597.62 subtract $2,577.41 28%
$7,046.62 $14,309.62 subtract $2,483.32 33% $8,597.62 $14,515.62 subtract $3,489.56 33%
$14,309.62 ...... subtract $3,159.11 35% $14,515.62 ...... subtract $4,119.62 35%
$0.00 $1,304.39 subtract $1,017.39 10% $0.00 $1,813.39 subtract $1,223.39 10%
$1,304.39 $2,204.39 subtract $1,113.06 15% $1,813.39 $3,634.39 subtract $1,420.06 15%
$2,204.39 $3,879.39 subtract $1,549.59 25% $3,634.39 $6,061.39 subtract $2,305.79 25%
7 $3,879.39 $7,177.39 subtract $1,799.21 28% $6,061.39 $8,728.39 subtract $2,708.18 28%
$7,177.39 $14,440.39 subtract $2,614.09 33% $8,728.39 $14,646.39 subtract $3,620.33 33%
$14,440.39 ...... subtract $3,289.88 35% $14,646.39 ...... subtract $4,250.39 35%
$0.00 $1,435.16 subtract $1,148.16 10% $0.00 $1,944.16 subtract $1,354.16 10%
$1,435.16 $2,335.16 subtract $1,243.83 15% $1,944.16 $3,765.16 subtract $1,550.83 15%
$2,335.16 $4,010.16 subtract $1,680.36 25% $3,765.16 $6,192.16 subtract $2,436.56 25%
8 $4,010.16 $7,308.16 subtract $1,929.98 28% $6,192.16 $8,859.16 subtract $2,838.95 28%
$7,308.16 $14,571.16 subtract $2,744.86 33% $8,859.16 $14,777.16 subtract $3,751.10 33%
$14,571.16 ...... subtract $3,420.65 35% $14,777.16 ...... subtract $4,381.16 35%
$0.00 $1,565.93 subtract $1,278.93 10% $0.00 $2,074.93 subtract $1,484.93 10%
$1,565.93 $2,465.93 subtract $1,374.60 15% $2,074.93 $3,895.93 subtract $1,681.60 15%
$2,465.93 $4,140.93 subtract $1,811.13 25% $3,895.93 $6,322.93 subtract $2,567.33 25%
92 $4,140.93 $7,438.93 subtract $2,060.75 28% $6,322.93 $8,989.93 subtract $2,969.72 28%
$7,438.93 $14,701.93 subtract $2,875.63 33% $8,989.93 $14,907.93 subtract $3,881.87 33%
$14,701.93 ...... subtract $3,551.42 35% $14,907.93 ...... subtract $4,511.93 35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $130.77 for each additional
allowance claimed.
Publication 15-A (January 2007) Page 29
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Gross Wages
Semimonthly Payroll Period
Single Persons Married Persons
If the And gross wages are— And gross wages are—
number of Multiply Multiply
allowances from result from result
But gross wages 1 by— But gross wages 1 by—
is— Over not over Over not over
A B C D A B C D
$0.00 $422.00 subtract $110.00 10% $0.00 $973.00 subtract $333.00 10%
$422.00 $1,397.00 subtract $214.00 15% $973.00 $2,946.00 subtract $546.33 15%
$1,397.00 $3,211.00 subtract $687.20 25% $2,946.00 $5,575.00 subtract $1,506.20 25%
0 $3,211.00 $6,783.00 subtract $957.61 28% $5,575.00 $8,465.00 subtract $1,942.14 28%
$6,783.00 $14,652.00 subtract $1,840.24 33% $8,465.00 $14,875.00 subtract $2,930.45 33%
$14,652.00 ...... subtract $2,572.34 35% $14,875.00 ...... subtract $3,613.00 35%
$0.00 $563.67 subtract $251.67 10% $0.00 $1,114.67 subtract $474.67 10%
$563.67 $1,538.67 subtract $355.67 15% $1,114.67 $3,087.67 subtract $688.00 15%
$1,538.67 $3,352.67 subtract $828.87 25% $3,087.67 $5,716.67 subtract $1,647.87 25%
1 $3,352.67 $6,924.67 subtract $1,099.28 28% $5,716.67 $8,606.67 subtract $2,083.81 28%
$6,924.67 $14,793.67 subtract $1,981.91 33% $8,606.67 $15,016.67 subtract $3,072.12 33%
$14,793.67 ...... subtract $2,714.01 35% $15,016.67 ...... subtract $3,754.67 35%
$0.00 $705.34 subtract $393.34 10% $0.00 $1,256.34 subtract $616.34 10%
$705.34 $1,680.34 subtract $497.34 15% $1,256.34 $3,229.34 subtract $829.67 15%
$1,680.34 $3,494.34 subtract $970.54 25% $3,229.34 $5,858.34 subtract $1,789.54 25%
2 $3,494.34 $7,066.34 subtract $1,240.95 28% $5,858.34 $8,748.34 subtract $2,225.48 28%
$7,066.34 $14,935.34 subtract $2,123.58 33% $8,748.34 $15,158.34 subtract $3,213.79 33%
$14,935.34 ...... subtract $2,855.68 35% $15,158.34 ...... subtract $3,896.34 35%
$0.00 $847.01 subtract $535.01 10% $0.00 $1,398.01 subtract $758.01 10%
$847.01 $1,822.01 subtract $639.01 15% $1,398.01 $3,371.01 subtract $971.34 15%
$1,822.01 $3,636.01 subtract $1,112.21 25% $3,371.01 $6,000.01 subtract $1,931.21 25%
3 $3,636.01 $7,208.01 subtract $1,382.62 28% $6,000.01 $8,890.01 subtract $2,367.15 28%
$7,208.01 $15,077.01 subtract $2,265.25 33% $8,890.01 $15,300.01 subtract $3,355.46 33%
$15,077.01 ...... subtract $2,997.35 35% $15,300.01 ...... subtract $4,038.01 35%
$0.00 $988.68 subtract $676.68 10% $0.00 $1,539.68 subtract $899.68 10%
$988.68 $1,963.68 subtract $780.68 15% $1,539.68 $3,512.68 subtract $1,113.01 15%
$1,963.68 $3,777.68 subtract $1,253.88 25% $3,512.68 $6,141.68 subtract $2,072.88 25%
4 $3,777.68 $7,349.68 subtract $1,524.29 28% $6,141.68 $9,031.68 subtract $2,508.82 28%
$7,349.68 $15,218.68 subtract $2,406.92 33% $9,031.68 $15,441.68 subtract $3,497.13 33%
$15,218.68 ...... subtract $3,139.02 35% $15,441.68 ...... subtract $4,179.68 35%
$0.00 $1,130.35 subtract $818.35 10% $0.00 $1,681.35 subtract $1,041.35 10%
$1,130.35 $2,105.35 subtract $922.35 15% $1,681.35 $3,654.35 subtract $1,254.68 15%
$2,105.35 $3,919.35 subtract $1,395.55 25% $3,654.35 $6,283.35 subtract $2,214.55 25%
5 $3,919.35 $7,491.35 subtract $1,665.96 28% $6,283.35 $9,173.35 subtract $2,650.49 28%
$7,491.35 $15,360.35 subtract $2,548.59 33% $9,173.35 $15,583.35 subtract $3,638.80 33%
$15,360.35 ...... subtract $3,280.69 35% $15,583.35 ...... subtract $4,321.35 35%
$0.00 $1,272.02 subtract $960.02 10% $0.00 $1,823.02 subtract $1,183.02 10%
$1,272.02 $2,247.02 subtract $1,064.02 15% $1,823.02 $3,796.02 subtract $1,396.35 15%
$2,247.02 $4,061.02 subtract $1,537.22 25% $3,796.02 $6,425.02 subtract $2,356.22 25%
6 $4,061.02 $7,633.02 subtract $1,807.63 28% $6,425.02 $9,315.02 subtract $2,792.16 28%
$7,633.02 $15,502.02 subtract $2,690.26 33% $9,315.02 $15,725.02 subtract $3,780.47 33%
$15,502.02 ...
. . . ...... subtract $3,422.36 35% $15,725.02 ...... subtract $4,463.02 35%
$0.00 $1,413.69 subtract $1,101.69 10% $0.00 $1,964.69 subtract $1,324.69 10%
$1,413.69 $2,388.69 subtract $1,205.69 15% $1,964.69 $3,937.69 subtract $1,538.02 15%
$2,388.69 $4,202.69 subtract $1,678.89 25% $3,937.69 $6,566.69 subtract $2,497.89 25%
7 $4,202.69 $7,774.69 subtract $1,949.30 28% $6,566.69 $9,456.69 subtract $2,933.83 28%
$7,774.69 $15,643.69 subtract $2,831.93 33% $9,456.69 $15,866.69 subtract $3,922.14 33%
$15,643.69 ...... subtract $3,564.03 35% $15,866.69 ...... subtract $4,604.69 35%
$0.00 $1,555.36 subtract $1,243.36 10% $0.00 $2,106.36 subtract $1,466.36 10%
$1,555.36 $2,530.36 subtract $1,347.36 15% $2,106.36 $4,079.36 subtract $1,679.69 15%
$2,530.36 $4,344.36 subtract $1,820.56 25% $4,079.36 $6,708.36 subtract $2,639.56 25%
8 $4,344.36 $7,916.36 subtract $2,090.97 28% $6,708.36 $9,598.36 subtract $3,075.50 28%
$7,916.36 $15,785.36 subtract $2,973.60 33% $9,598.36 $16,008.36 subtract $4,063.81 33%
$15,785.36 ...... subtract $3,705.70 35% $16,008.36 ...... subtract $4,746.36 35%
$0.00 $1,697.03 subtract $1,385.03 10% $0.00 $2,248.03 subtract $1,608.03 10%
$1,697.03 $2,672.03 subtract $1,489.03 15% $2,248.03 $4,221.03 subtract $1,821.36 15%
$2,672.03 $4,486.03 subtract $1,962.23 25% $4,221.03 $6,850.03 subtract $2,781.23 25%
92 $4,486.03 $8,058.03 subtract $2,232.64 28% $6,850.03 $9,740.03 subtract $3,217.17 28%
$8,058.03 $15,927.03 subtract $3,115.27 33% $9,740.03 $16,150.03 subtract $4,205.48 33%
$15,927.03 ...... subtract $3,847.37 35% $16,150.03 ...... subtract $4,888.03 35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $141.67 for each additional
allowance claimed.
Page 30 Publication 15-A (January 2007)
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Gross Wages
Monthly Payroll Period
Single Persons Married Persons
If the And gross wages are— And gross wages are—
number of Multiply Multiply
allowances from result from result
But gross wages 1 by— But gross wages 1 by—
is— Over not over Over not over
A B C D A B C D
$0.00 $843.00 subtract $221.00 10% $0.00 $1,946.00 subtract $667.00 10%
$843.00 $2,793.00 subtract $428.33 15% $1,946.00 $5,892.00 subtract $1,093.33 15%
$2,793.00 $6,423.00 subtract $1,374.20 25% $5,892.00 $11,150.00 subtract $3,012.80 25%
0 $6,423.00 $13,567.00 subtract $1,915.14 28% $11,150.00 $16,929.00 subtract $3,884.64 28%
$13,567.00 $29,304.00 subtract $3,680.58 33% $16,929.00 $29,750.00 subtract $5,861.06 33%
$29,304.00 ...... subtract $5,144.77 35% $29,750.00 ...... subtract $7,226.14 35%
$0.00 $1,126.33 subtract $504.33 10% $0.00 $2,229.33 subtract $950.33 10%
$1,126.33 $3,076.33 subtract $711.66 15% $2,229.33 $6,175.33 subtract $1,376.66 15%
$3,076.33 $6,706.33 subtract $1,657.53 25% $6,175.33 $11,433.33 subtract $3,296.13 25%
1 $6,706.33 $13,850.33 subtract $2,198.47 28% $11,433.33 $17,212.33 subtract $4,167.97 28%
$13,850.33 $29,587.33 subtract $3,963.91 33% $17,212.33 $30,033.33 subtract $6,144.39 33%
$29,587.33 ...... subtract $5,428.10 35% $30,033.33 ...... subtract $7,509.47 35%
$0.00 $1,409.66 subtract $787.66 10% $0.00 $2,512.66 subtract $1,233.66 10%
$1,409.66 $3,359.66 subtract $994.99 15% $2,512.66 $6,458.66 subtract $1,659.99 15%
$3,359.66 $6,989.66 subtract $1,940.86 25% $6,458.66 $11,716.66 subtract $3,579.46 25%
2 $6,989.66 $14,133.66 subtract $2,481.80 28% $11,716.66 $17,495.66 subtract $4,451.30 28%
$14,133.66 $29,870.66 subtract $4,247.24 33% $17,495.66 $30,316.66 subtract $6,427.72 33%
$29,870.66 ...... subtract $5,711.43 35% $30,316.66 ...... subtract $7,792.80 35%
$0.00 $1,692.99 subtract $1,070.99 10% $0.00 $2,795.99 subtract $1,516.99 10%
$1,692.99 $3,642.99 subtract $1,278.32 15% $2,795.99 $6,741.99 subtract $1,943.32 15%
$3,642.99 $7,272.99 subtract $2,224.19 25% $6,741.99 $11,999.99 subtract $3,862.79 25%
3 $7,272.99 $14,416.99 subtract $2,765.13 28% $11,999.99 $17,778.99 subtract $4,734.63 28%
$14,416.99 $30,153.99 subtract $4,530.57 33% $17,778.99 $30,599.99 subtract $6,711.05 33%
$30,153.99 ...... subtract $5,994.76 35% $30,599.99 ...... subtract $8,076.13 35%
$0.00 $1,976.32 subtract $1,354.32 10% $0.00 $3,079.32 subtract $1,800.32 10%
$1,976.32 $3,926.32 subtract $1,561.65 15% $3,079.32 $7,025.32 subtract $2,226.65 15%
$3,926.32 $7,556.32 subtract $2,507.52 25% $7,025.32 $12,283.32 subtract $4,146.12 25%
4 $7,556.32 $14,700.32 subtract $3,048.46 28% $12,283.32 $18,062.32 subtract $5,017.96 28%
$14,700.32 $30,437.32 subtract $4,813.90 33% $18,062.32 $30,883.32 subtract $6,994.38 33%
$30,437.32 ...... subtract $6,278.09 35% $30,883.32 ...... subtract $8,359.46 35%
$0.00 $2,259.65 subtract $1,637.65 10% $0.00 $3,362.65 subtract $2,083.65 10%
$2,259.65 $4,209.65 subtract $1,844.98 15% $3,362.65 $7,308.65 subtract $2,509.98 15%
$4,209.65 $7,839.65 subtract $2,790.85 25% $7,308.65 $12,566.65 subtract $4,429.45 25%
5 $7,839.65 $14,983.65 subtract $3,331.79 28% $12,566.65 $18,345.65 subtract $5,301.29 28%
$14,983.65 $30,720.65 subtract $5,097.23 33% $18,345.65 $31,166.65 subtract $7,277.71 33%
$30,720.65 ...... subtract $6,561.42 35% $31,166.65 ...... subtract $8,642.79 35%
$0.00 $2,542.98 subtract $1,920.98 10% $0.00 $3,645.98 subtract $2,366.98 10%
$2,542.98 $4,492.98 subtract $2,128.31 15% $3,645.98 $7,591.98 subtract $2,793.31 15%
$4,492.98 $8,122.98 subtract $3,074.18 25% $7,591.98 $12,849.98 subtract $4,712.78 25%
6 $8,122.98 $15,266.98 subtract $3,615.12 28% $12,849.98 $18,628.98 subtract $5,584.62 28%
$15,266.98 $31,003.98 subtract $5,380.56 33% $18,628.98 $31,449.98 subtract $7,561.04 33%
$31,003.98 ...... subtract $6,844.75 35% $31,449.98 ...... subtract $8,926.12 35%
$0.00 $2,826.31 subtract $2,204.31 10% $0.00 $3,929.31 subtract $2,650.31 10%
$2,826.31 $4,776.31 subtract $2,411.64 15% $3,929.31 $7,875.31 subtract $3,076.64 15%
$4,776.31 $8,406.31 subtract $3,357.51 25% $7,875.31 $13,133.31 subtract $4,996.11 25%
7 $8,406.31 $15,550.31 subtract $3,898.45 28% $13,133.31 $18,912.31 subtract $5,867.95 28%
$15,550.31 $31,287.31 subtract $5,663.89 33% $18,912.31 $31,733.31 subtract $7,844.37 33%
$31,287.31 ...... subtract $7,128.08 35% $31,733.31 ...... subtract $9,209.45 35%
$0.00 $3,109.64 subtract $2,487.64 10% $0.00 $4,212.64 subtract $2,933.64 10%
$3,109.64 $5,059.64 subtract $2,694.97 15% $4,212.64 $8,158.64 subtract $3,359.97 15%
$5,059.64 $8,689.64 subtract $3,640.84 25% $8,158.64 $13,416.64 subtract $5,279.44 25%
8 $8,689.64 $15,833.64 subtract $4,181.78 28% $13,416.64 $19,195.64 subtract $6,151.28 28%
$15,833.64 $31,570.64 subtract $5,947.22 33% $19,195.64 $32,016.64 subtract $8,127.70 33%
$31,570.64 ...... subtract $7,411.41 35% $32,016.64 ...... subtract $9,492.78 35%
$0.00 $3,392.97 subtract $2,770.97 10% $0.00 $4,495.97 subtract $3,216.97 10%
$3,392.97 $5,342.97 subtract $2,978.30 15% $4,495.97 $8,441.97 subtract $3,643.30 15%
$5,342.97 $8,972.97 subtract $3,924.17 25% $8,441.97 $13,699.97 subtract $5,562.77 25%
92 $8,972.97 $16,116.97 subtract $4,465.11 28% $13,699.97 $19,478.97 subtract $6,434.61 28%
$16,116.97 $31,853.97 subtract $6,230.55 33% $19,478.97 $32,299.97 subtract $8,411.03 33%
$31,853.97 ...... subtract $7,694.74 35% $32,299.97 ...... subtract $9,776.11 35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $283.33 for each additional
allowance claimed.
Publication 15-A (January 2007) Page 31
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
Weekly Payroll Period
Single Persons Married Persons
If the And gross wages are— Multiply And gross wages are— Multiply
number of from
result
from
result
allowances But excess wages 1 But excess wages 1
Over not over by— Over not over by—
is—
A B C D A B C D
$0 $195.00 subtract $51.00 10% $0 $449.00 subtract $154.00 10%
$195.00 $645.00 subtract $99.00 15% $449.00 $1,360.00 subtract $252.33 15%
$645.00 $1,482.00 subtract $317.40 25% $1,360.00 $2,573.00 subtract $695.40 25%
0 $1,482.00 $3,131.00 subtract $442.18 28% $2,573.00 $3,907.00 subtract $896.57 28%
$3,131.00 $6,763.00 subtract $849.58 33% $3,907.00 $6,865.00 subtract $1,352.70 33%
$6,763.00 ...... subtract $1,187.49 35% $6,865.00 ...... subtract $1,667.69 35%
$0 $260.38 subtract $51.00 10% $0 $514.38 subtract $154.00 10%
$260.38 $710.38 subtract $99.00 15% $514.38 $1,425.38 subtract $252.33 15%
$710.38 $1,547.38 subtract $317.40 25% $1,425.38 $2,638.38 subtract $695.40 25%
1 $1,547.38 $3,196.38 subtract $442.18 28% $2,638.38 $3,972.38 subtract $896.57 28%
$3,196.38 $6,828.38 subtract $849.58 33% $3,972.38 $6,930.38 subtract $1,352.70 33%
$6,828.38 ...... subtract $1,187.49 35% $6,930.38 ...... subtract $1,667.69 35%
$0 $325.76 subtract $51.00 10% $0 $579.76 subtract $154.00 10%
$325.76 $775.76 subtract $99.00 15% $579.76 $1,490.76 subtract $252.33 15%
$775.76 $1,612.76 subtract $317.40 25% $1,490.76 $2,703.76 subtract $695.40 25%
2 $1,612.76 $3,261.76 subtract $442.18 28% $2,703.76 $4,037.76 subtract $896.57 28%
$3,261.76 $6,893.76 subtract $849.58 33% $4,037.76 $6,995.76 subtract $1,352.70 33%
$6,893.76 ...... subtract $1,187.49 35% $6,995.76 ...... subtract $1,667.69 35%
$0 $391.14 subtract $51.00 10% $0 $645.14 subtract $154.00 10%
$391.14 $841.14 subtract $99.00 15% $645.14 $1,556.14 subtract $252.33 15%
$841.14 $1,678.14 subtract $317.40 25% $1,556.14 $2,769.14 subtract $695.40 25%
3 $1,678.14 $3,327.14 subtract $442.18 28% $2,769.14 $4,103.14 subtract $896.57 28%
$3,327.14 $6,959.14 subtract $849.58 33% $4,103.14 $7,061.14 subtract $1,352.70 33%
$6,959.14 ...... subtract $1,187.49 35% $7,061.14 ...... subtract $1,667.69 35%
$0 $456.52 subtract $51.00 10% $0 $710.52 subtract $154.00 10%
$456.52 $906.52 subtract $99.00 15% $710.52 $1,621.52 subtract $252.33 15%
$906.52 $1,743.52 subtract $317.40 25% $1,621.52 $2,834.52 subtract $695.40 25%
4 $1,743.52 $3,392.52 subtract $442.18 28% $2,834.52 $4,168.52 subtract $896.57 28%
$3,392.52 $7,024.52 subtract $849.58 33% $4,168.52 $7,126.52 subtract $1,352.70 33%
$7,024.52 ...... subtract $1,187.49 35% $7,126.52 ...... subtract $1,667.69 35%
$0 $521.90 subtract $51.00 10% $0 $775.90 subtract $154.00 10%
$521.90 $971.90 subtract $99.00 15% $775.90 $1,686.90 subtract $252.33 15%
$971.90 $1,808.90 subtract $317.40 25% $1,686.90 $2,899.90 subtract $695.40 25%
5 $1,808.90 $3,457.90 subtract $442.18 28% $2,899.90 $4,233.90 subtract $896.57 28%
$3,457.90 $7,089.90 subtract $849.58 33% $4,233.90 $7,191.90 subtract $1,352.70 33%
$7,089.90 ...... subtract $1,187.49 35% $7,191.90 ...... subtract $1,667.69 35%
$0 $587.28 subtract $51.00 10% $0 $841.28 subtract $154.00 10%
$587.28 $1,037.28 subtract $99.00 15% $841.28 $1,752.28 subtract $252.33 15%
$1,037.28 $1,874.28 subtract $317.40 25% $1,752.28 $2,965.28 subtract $695.40 25%
6 $1,874.28 $3,523.28 subtract $442.18 28% $2,965.28 $4,299.28 subtract $896.57 28%
$3,523.28 $7,155.28 subtract $849.58 33% $4,299.28 $7,257.28 subtract $1,352.70 33%
$7,155.28 ...... subtract $1,187.49 35% $7,257.28 ...... subtract $1,667.69 35%
$0 $652.66 subtract $51.00 10% $0 $906.66 subtract $154.00 10%
$652.66 $1,102.66 subtract $99.00 15% $906.66 $1,817.66 subtract $252.33 15%
$1,102.66 $1,939.66 subtract $317.40 25% $1,817.66 $3,030.66 subtract $695.40 25%
7 $1,939.66 $3,588.66 subtract $442.18 28% $3,030.66 $4,364.66 subtract $896.57 28%
$3,588.66 $7,220.66 subtract $849.58 33% $4,364.66 $7,322.66 subtract $1,352.70 33%
$7,220.66 ...... subtract $1,187.49 35% $7,322.66 ...... subtract $1,667.69 35%
$0 $718.04 subtract $51.00 10% $0 $972.04 subtract $154.00 10%
$718.04 $1,168.04 subtract $99.00 15% $972.04 $1,883.04 subtract $252.33 15%
$1,168.04 $2,005.04 subtract $317.40 25% $1,883.04 $3,096.04 subtract $695.40 25%
8 $2,005.04 $3,654.04 subtract $442.18 28% $3,096.04 $4,430.04 subtract $896.57 28%
$3,654.04 $7,286.04 subtract $849.58 33% $4,430.04 $7,388.04 subtract $1,352.70 33%
$7,286.04 ...... subtract $1,187.49 35% $7,388.04 ...... subtract $1,667.69 35%
$0 $783.42 subtract $51.00 10% $0 $1,037.42 subtract $154.00 10%
$783.42 $1,233.42 subtract $99.00 15% $1,037.42 $1,948.42 subtract $252.33 15%
2 $1,233.42 $2,070.42 subtract $317.40 25% $1,948.42 $3,161.42 subtract $695.40 25%
9 $2,070.42 $3,719.42 subtract $442.18 28% $3,161.42 $4,495.42 subtract $896.57 28%
$3,719.42 $7,351.42 subtract $849.58 33% $4,495.42 $7,453.42 subtract $1,352.70 33%
$7,351.42 ...... subtract $1,187.49 35% $7,453.42 ...... subtract $1,667.69 35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances
claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the
employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the withholding is zero.
2
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $65.38 for each additional
allowance claimed.
Page 32 Publication 15-A (January 2007)
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
Biweekly Payroll Period
Single Persons Married Persons
If the And gross wages are— Multiply And gross wages are— Multiply
number of from
result
from
result
allowances But excess wages 1 But excess wages 1
Over not over by— Over not over by—
is—
A B C D A B C D
$0 $389.00 subtract $102.00 10% $0 $898.00 subtract $308.00 10%
$389.00 $1,289.00 subtract $197.67 15% $898.00 $2,719.00 subtract $504.67 15%
$1,289.00 $2,964.00 subtract $634.20 25% $2,719.00 $5,146.00 subtract $1,390.40 25%
0 $2,964.00 $6,262.00 subtract $883.82 28% $5,146.00 $7,813.00 subtract $1,792.79 28%
$6,262.00 $13,525.00 subtract $1,698.70 33% $7,813.00 $13,731.00 subtract $2,704.94 33%
$13,525.00 ...... subtract $2,374.49 35% $13,731.00 ...... subtract $3,335.00 35%
$0 $519.77 subtract $102.00 10% $0 $1,028.77 subtract $308.00 10%
$519.77 $1,419.77 subtract $197.67 15% $1,028.77 $2,849.77 subtract $504.67 15%
$1,419.77 $3,094.77 subtract $634.20 25% $2,849.77 $5,276.77 subtract $1,390.40 25%
1 $3,094.77 $6,392.77 subtract $883.82 28% $5,276.77 $7,943.77 subtract $1,792.79 28%
$6,392.77 $13,655.77 subtract $1,698.70 33% $7,943.77 $13,861.77 subtract $2,704.94 33%
$13,655.77 ...... subtract $2,374.49 35% $13,861.77 ...... subtract $3,335.00 35%
$0 $650.54 subtract $102.00 10% $0 $1,159.54 subtract $308.00 10%
$650.54 $1,550.54 subtract $197.67 15% $1,159.54 $2,980.54 subtract $504.67 15%
$1,550.54 $3,225.54 subtract $634.20 25% $2,980.54 $5,407.54 subtract $1,390.40 25%
2 $3,225.54 $6,523.54 subtract $883.82 28% $5,407.54 $8,074.54 subtract $1,792.79 28%
$6,523.54 $13,786.54 subtract $1,698.70 33% $8,074.54 $13,992.54 subtract $2,704.94 33%
$13,786.54 ...... subtract $2,374.49 35% $13,992.54 ...... subtract $3,335.00 35%
$0 $781.31 subtract $102.00 10% $0 $1,290.31 subtract $308.00 10%
$781.31 $1,681.31 subtract $197.67 15% $1,290.31 $3,111.31 subtract $504.67 15%
$1,681.31 $3,356.31 subtract $634.20 25% $3,111.31 $5,538.31 subtract $1,390.40 25%
3 $3,356.31 $6,654.31 subtract $883.82 28% $5,538.31 $8,205.31 subtract $1,792.79 28%
$6,654.31 $13,917.31 subtract $1,698.70 33% $8,205.31 $14,123.31 subtract $2,704.94 33%
$13,917.31 ...... subtract $2,374.49 35% $14,123.31 ...... subtract $3,335.00 35%
$0 $912.08 subtract $102.00 10% $0 $1,421.08 subtract $308.00 10%
$912.08 $1,812.08 subtract $197.67 15% $1,421.08 $3,242.08 subtract $504.67 15%
$1,812.08 $3,487.08 subtract $634.20 25% $3,242.08 $5,669.08 subtract $1,390.40 25%
4 $3,487.08 $6,785.08 subtract $883.82 28% $5,669.08 $8,336.08 subtract $1,792.79 28%
$6,785.08 $14,048.08 subtract $1,698.70 33% $8,336.08 $14,254.08 subtract $2,704.94 33%
$14,048.08 ...... subtract $2,374.49 35% $14,254.08 ...... subtract $3,335.00 35%
$0 $1,042.85 subtract $102.00 10% $0 $1,551.85 subtract $308.00 10%
$1,042.85 $1,942.85 subtract $197.67 15% $1,551.85 $3,372.85 subtract $504.67 15%
$1,942.85 $3,617.85 subtract $634.20 25% $3,372.85 $5,799.85 subtract $1,390.40 25%
5 $3,617.85 $6,915.85 subtract $883.82 28% $5,799.85 $8,466.85 subtract $1,792.79 28%
$6,915.85 $14,178.85 subtract $1,698.70 33% $8,466.85 $14,384.85 subtract $2,704.94 33%
$14,178.85 ...... subtract $2,374.49 35% $14,384.85 ...... subtract $3,335.00 35%
$0 $1,173.62 subtract $102.00 10% $0 $1,682.62 subtract $308.00 10%
$1,173.62 $2,073.62 subtract $197.67 15% $1,682.62 $3,503.62 subtract $504.67 15%
$2,073.62 $3,748.62 subtract $634.20 25% $3,503.62 $5,930.62 subtract $1,390.40 25%
6 $3,748.62 $7,046.62 subtract $883.82 28% $5,930.62 $8,597.62 subtract $1,792.79 28%
$7,046.62 $14,309.62 subtract $1,698.70 33% $8,597.62 $14,515.62 subtract $2,704.94 33%
$14,309.62 ...... subtract $2,374.49 35% $14,515.62 ...... subtract $3,335.00 35%
$0 $1,304.39 subtract $102.00 10% $0 $1,813.39 subtract $308.00 10%
$1,304.39 $2,204.39 subtract $197.67 15% $1,813.39 $3,634.39 subtract $504.67 15%
$2,204.39 $3,879.39 subtract $634.20 25% $3,634.39 $6,061.39 subtract $1,390.40 25%
7 $3,879.39 $7,177.39 subtract $883.82 28% $6,061.39 $8,728.39 subtract $1,792.79 28%
$7,177.39 $14,440.39 subtract $1,698.70 33% $8,728.39 $14,646.39 subtract $2,704.94 33%
$14,440.39 ...... subtract $2,374.49 35% $14,646.39 ...... subtract $3,335.00 35%
$0 $1,435.16 subtract $102.00 10% $0 $1,944.16 subtract $308.00 10%
$1,435.16 $2,335.16 subtract $197.67 15% $1,944.16 $3,765.16 subtract $504.67 15%
$2,335.16 $4,010.16 subtract $634.20 25% $3,765.16 $6,192.16 subtract $1,390.40 25%
8 $4,010.16 $7,308.16 subtract $883.82 28% $6,192.16 $8,859.16 subtract $1,792.79 28%
$7,308.16 $14,571.16 subtract $1,698.70 33% $8,859.16 $14,777.16 subtract $2,704.94 33%
$14,571.16 ...... subtract $2,374.49 35% $14,777.16 ...... subtract $3,335.00 35%
$0 $1,565.93 subtract $102.00 10% $0 $2,074.93 subtract $308.00 10%
$1,565.93 $2,465.93 subtract $197.67 15% $2,074.93 $3,895.93 subtract $504.67 15%
2 $2,465.93 $4,140.93 subtract $634.20 25% $3,895.93 $6,322.93 subtract $1,390.40 25%
9 $4,140.93 $7,438.93 subtract $883.82 28% $6,322.93 $8,989.93 subtract $1,792.79 28%
$7,438.93 $14,701.93 subtract $1,698.70 33% $8,989.93 $14,907.93 subtract $2,704.94 33%
$14,701.93 ...... subtract $2,374.49 35% $14,907.93 ...... subtract $3,335.00 35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances
claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the
employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the withholding is zero.
2
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $130.77 for each additional
allowance claimed.
Publication 15-A (January 2007) Page 33
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
Semimonthly Payroll Period
Single Persons Married Persons
If the And gross wages are— Multiply And gross wages are— Multiply
number of from
result
from
result
allowances But excess wages 1 But excess wages 1
Over not over by— Over not over by—
is—
A B C D A B C D
$0 $422.00 subtract $110.00 10% $0 $973.00 subtract $333.00 10%
$422.00 $1,397.00 subtract $214.00 15% $973.00 $2,946.00 subtract $546.33 15%
$1,397.00 $3,211.00 subtract $687.20 25% $2,946.00 $5,575.00 subtract $1,506.20 25%
0 $3,211.00 $6,783.00 subtract $957.61 28% $5,575.00 $8,465.00 subtract $1,942.14 28%
$6,783.00 $14,652.00 subtract $1,840.24 33% $8,465.00 $14,875.00 subtract $2,930.45 33%
$14,652.00 ...... subtract $2,572.34 35% $14,875.00 ...... subtract $3,613.00 35%
$0 $563.67 subtract $110.00 10% $0 $1,114.67 subtract $333.00 10%
$563.67 $1,538.67 subtract $214.00 15% $1,114.67 $3,087.67 subtract $546.33 15%
$1,538.67 $3,352.67 subtract $687.20 25% $3,087.67 $5,716.67 subtract $1,506.20 25%
1 $3,352.67 $6,924.67 subtract $957.61 28% $5,716.67 $8,606.67 subtract $1,942.14 28%
$6,924.67 $14,793.67 subtract $1,840.24 33% $8,606.67 $15,016.67 subtract $2,930.45 33%
$14,793.67 ...... subtract $2,572.34 35% $15,016.67 ...... subtract $3,613.00 35%
$0 $705.34 subtract $110.00 10% $0 $1,256.34 subtract $333.00 10%
$705.34 $1,680.34 subtract $214.00 15% $1,256.34 $3,229.34 subtract $546.33 15%
$1,680.34 $3,494.34 subtract $687.20 25% $3,229.34 $5,858.34 subtract $1,506.20 25%
2 $3,494.34 $7,066.34 subtract $957.61 28% $5,858.34 $8,748.34 subtract $1,942.14 28%
$7,066.34 $14,935.34 subtract $1,840.24 33% $8,748.34 $15,158.34 subtract $2,930.45 33%
$14,935.34 ...... subtract $2,572.34 35% $15,158.34 ...... subtract $3,613.00 35%
$0 $847.01 subtract $110.00 10% $0 $1,398.01 subtract $333.00 10%
$847.01 $1,822.01 subtract $214.00 15% $1,398.01 $3,371.01 subtract $546.33 15%
$1,822.01 $3,636.01 subtract $687.20 25% $3,371.01 $6,000.01 subtract $1,506.20 25%
3 $3,636.01 $7,208.01 subtract $957.61 28% $6,000.01 $8,890.01 subtract $1,942.14 28%
$7,208.01 $15,077.01 subtract $1,840.24 33% $8,890.01 $15,300.01 subtract $2,930.45 33%
$15,077.01 ...... subtract $2,572.34 35% $15,300.01 ...... subtract $3,613.00 35%
$0 $988.68 subtract $110.00 10% $0 $1,539.68 subtract $333.00 10%
$988.68 $1,963.68 subtract $214.00 15% $1,539.68 $3,512.68 subtract $546.33 15%
$1,963.68 $3,777.68 subtract $687.20 25% $3,512.68 $6,141.68 subtract $1,506.20 25%
4 $3,777.68 $7,349.68 subtract $957.61 28% $6,141.68 $9,031.68 subtract $1,942.14 28%
$7,349.68 $15,218.68 subtract $1,840.24 33% $9,031.68 $15,441.68 subtract $2,930.45 33%
$15,218.68 ...... subtract $2,572.34 35% $15,441.68 ...... subtract $3,613.00 35%
$0 $1,130.35 subtract $110.00 10% $0 $1,681.35 subtract $333.00 10%
$1,130.35 $2,105.35 subtract $214.00 15% $1,681.35 $3,654.35 subtract $546.33 15%
$2,105.35 $3,919.35 subtract $687.20 25% $3,654.35 $6,283.35 subtract $1,506.20 25%
5 $3,919.35 $7,491.35 subtract $957.61 28% $6,283.35 $9,173.35 subtract $1,942.14 28%
$7,491.35 $15,360.35 subtract $1,840.24 33% $9,173.35 $15,583.35 subtract $2,930.45 33%
$15,360.35 ...... subtract $2,572.34 35% $15,583.35 ...... subtract $3,613.00 35%
$0 $1,272.02 subtract $110.00 10% $0 $1,823.02 subtract $333.00 10%
$1,272.02 $2,247.02 subtract $214.00 15% $1,823.02 $3,796.02 subtract $546.33 15%
$2,247.02 $4,061.02 subtract $687.20 25% $3,796.02 $6,425.02 subtract $1,506.20 25%
6 $4,061.02 $7,633.02 subtract $957.61 28% $6,425.02 $9,315.02 subtract $1,942.14 28%
$7,633.02 $15,502.02 subtract $1,840.24 33% $9,315.02 $15,725.02 subtract $2,930.45 33%
$15,502.02 ...... subtract $2,572.34 35% $15,725.02 ...... subtract $3,613.00 35%
$0 $1,413.69 subtract $110.00 10% $0 $1,964.69 subtract $333.00 10%
$1,413.69 $2,388.69 subtract $214.00 15% $1,964.69 $3,937.69 subtract $546.33 15%
$2,388.69 $4,202.69 subtract $687.20 25% $3,937.69 $6,566.69 subtract $1,506.20 25%
7 $4,202.69 $7,774.69 subtract $957.61 28% $6,566.69 $9,456.69 subtract $1,942.14 28%
$7,774.69 $15,643.69 subtract $1,840.24 33% $9,456.69 $15,866.69 subtract $2,930.45 33%
$15,643.69 ...... subtract $2,572.34 35% $15,866.69 ...... subtract $3,613.00 35%
$0 $1,555.36 subtract $110.00 10% $0 $2,106.36 subtract $333.00 10%
$1,555.36 $2,530.36 subtract $214.00 15% $2,106.36 $4,079.36 subtract $546.33 15%
$2,530.36 $4,344.36 subtract $687.20 25% $4,079.36 $6,708.36 subtract $1,506.20 25%
8 $4,344.36 $7,916.36 subtract $957.61 28% $6,708.36 $9,598.36 subtract $1,942.14 28%
$7,916.36 $15,785.36 subtract $1,840.24 33% $9,598.36 $16,008.36 subtract $2,930.45 33%
$15,785.36 ...... subtract $2,572.34 35% $16,008.36 ...... subtract $3,613.00 35%
$0 $1,697.03 subtract $110.00 10% $0 $2,248.03 subtract $333.00 10%
$1,697.03 $2,672.03 subtract $214.00 15% $2,248.03 $4,221.03 subtract $546.33 15%
2 $2,672.03 $4,486.03 subtract $687.20 25% $4,221.03 $6,850.03 subtract $1,506.20 25%
9 $4,486.03 $8,058.03 subtract $957.61 28% $6,850.03 $9,740.03 subtract $1,942.14 28%
$8,058.03 $15,927.03 subtract $1,840.24 33% $9,740.03 $16,150.03 subtract $2,930.45 33%
$15,927.03 ...... subtract $2,572.34 35% $16,150.03 ...... subtract $3,613.00 35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances
claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the
employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the withholding is zero.
2
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $141.67 for each additional
allowance claimed.
Page 34 Publication 15-A (January 2007)
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
Monthly Payroll Period
Single Persons Married Persons
If the And gross wages are— Multiply And gross wages are— Multiply
number of from
result
from
result
allowances But excess wages 1 But excess wages 1
Over not over by— Over not over by—
is—
A B C D A B C D
$0 $843.00 subtract $221.00 10% $0 $1,946.00 subtract $667.00 10%
$843.00 $2,793.00 subtract $428.33 15% $1,946.00 $5,892.00 subtract $1,093.33 15%
$2,793.00 $6,423.00 subtract $1,374.20 25% $5,892.00 $11,150.00 subtract $3,012.80 25%
0 $6,423.00 $13,567.00 subtract $1,915.14 28% $11,150.00 $16,929.00 subtract $3,884.64 28%
$13,567.00 $29,304.00 subtract $3,680.58 33% $16,929.00 $29,750.00 subtract $5,861.06 33%
$29,304.00 ...... subtract $5,144.77 35% $29,750.00 ...... subtract $7,226.14 35%
$0 $1,126.33 subtract $221.00 10% $0 $2,229.33 subtract $667.00 10%
$1,126.33 $3,076.33 subtract $428.33 15% $2,229.33 $6,175.33 subtract $1,093.33 15%
$3,076.33 $6,706.33 subtract $1,374.20 25% $6,175.33 $11,433.33 subtract $3,012.80 25%
1 $6,706.33 $13,850.33 subtract $1,915.14 28% $11,433.33 $17,212.33 subtract $3,884.64 28%
$13,850.33 $29,587.33 subtract $3,680.58 33% $17,212.33 $30,033.33 subtract $5,861.06 33%
$29,587.33 ...... subtract $5,144.77 35% $30,033.33 ...... subtract $7,226.14 35%
$0 $1,409.66 subtract $221.00 10% $0 $2,512.66 subtract $667.00 10%
$1,409.66 $3,359.66 subtract $428.33 15% $2,512.66 $6,458.66 subtract $1,093.33 15%
$3,359.66 $6,989.66 subtract $1,374.20 25% $6,458.66 $11,716.66 subtract $3,012.80 25%
2 $6,989.66 $14,133.66 subtract $1,915.14 28% $11,716.66 $17,495.66 subtract $3,884.64 28%
$14,133.66 $29,870.66 subtract $3,680.58 33% $17,495.66 $30,316.66 subtract $5,861.06 33%
$29,870.66 ...... subtract $5,144.77 35% $30,316.66 ...... subtract $7,226.14 35%
$0 $1,692.99 subtract $221.00 10% $0 $2,795.99 subtract $667.00 10%
$1,692.99 $3,642.99 subtract $428.33 15% $2,795.99 $6,741.99 subtract $1,093.33 15%
$3,642.99 $7,272.99 subtract $1,374.20 25% $6,741.99 $11,999.99 subtract $3,012.80 25%
3 $7,272.99 $14,416.99 subtract $1,915.14 28% $11,999.99 $17,778.99 subtract $3,884.64 28%
$14,416.99 $30,153.99 subtract $3,680.58 33% $17,778.99 $30,599.99 subtract $5,861.06 33%
$30,153.99 ...... subtract $5,144.77 35% $30,599.99 ...... subtract $7,226.14 35%
$0 $1,976.32 subtract $221.00 10% $0 $3,079.32 subtract $667.00 10%
$1,976.32 $3,926.32 subtract $428.33 15% $3,079.32 $7,025.32 subtract $1,093.33 15%
$3,926.32 $7,556.32 subtract $1,374.20 25% $7,025.32 $12,283.32 subtract $3,012.80 25%
4 $7,556.32 $14,700.32 subtract $1,915.14 28% $12,283.32 $18,062.32 subtract $3,884.64 28%
$14,700.32 $30,437.32 subtract $3,680.58 33% $18,062.32 $30,883.32 subtract $5,861.06 33%
$30,437.32 ...... subtract $5,144.77 35% $30,883.32 ...... subtract $7,226.14 35%
$0 $2,259.65 subtract $221.00 10% $0 $3,362.65 subtract $667.00 10%
$2,259.65 $4,209.65 subtract $428.33 15% $3,362.65 $7,308.65 subtract $1,093.33 15%
$4,209.65 $7,839.65 subtract $1,374.20 25% $7,308.65 $12,566.65 subtract $3,012.80 25%
5 $7,839.65 $14,983.65 subtract $1,915.14 28% $12,566.65 $18,345.65 subtract $3,884.64 28%
$14,983.65 $30,720.65 subtract $3,680.58 33% $18,345.65 $31,166.65 subtract $5,861.06 33%
$30,720.65 ...... subtract $5,144.77 35% $31,166.65 ...... subtract $7,226.14 35%
$0 $2,542.98 subtract $221.00 10% $0 $3,645.98 subtract $667.00 10%
$2,542.98 $4,492.98 subtract $428.33 15% $3,645.98 $7,591.98 subtract $1,093.33 15%
$4,492.98 $8,122.98 subtract $1,374.20 25% $7,591.98 $12,849.98 subtract $3,012.80 25%
6 $8,122.98 $15,266.98 subtract $1,915.14 28% $12,849.98 $18,628.98 subtract $3,884.64 28%
$15,266.98 $31,003.98 subtract $3,680.58 33% $18,628.98 $31,449.98 subtract $5,861.06 33%
$31,003.98 ...... subtract $5,144.77 35% $31,449.98 ...... subtract $7,226.14 35%
$0 $2,826.31 subtract $221.00 10% $0 $3,929.31 subtract $667.00 10%
$2,826.31 $4,776.31 subtract $428.33 15% $3,929.31 $7,875.31 subtract $1,093.33 15%
$4,776.31 $8,406.31 subtract $1,374.20 25% $7,875.31 $13,133.31 subtract $3,012.80 25%
7 $8,406.31 $15,550.31 subtract $1,915.14 28% $13,133.31 $18,912.31 subtract $3,884.64 28%
$15,550.31 $31,287.31 subtract $3,680.58 33% $18,912.31 $31,733.31 subtract $5,861.06 33%
$31,287.31 ...... subtract $5,144.77 35% $31,733.31 ...... subtract $7,226.14 35%
$0 $3,109.64 subtract $221.00 10% $0 $4,212.64 subtract $667.00 10%
$3,109.64 $5,059.64 subtract $428.33 15% $4,212.64 $8,158.64 subtract $1,093.33 15%
$5,059.64 $8,689.64 subtract $1,374.20 25% $8,158.64 $13,416.64 subtract $3,012.80 25%
8 $8,689.64 $15,833.64 subtract $1,915.14 28% $13,416.64 $19,195.64 subtract $3,884.64 28%
$15,833.64 $31,570.64 subtract $3,680.58 33% $19,195.64 $32,016.64 subtract $5,861.06 33%
$31,570.64 ...... subtract $5,144.77 35% $32,016.64 ...... subtract $7,226.14 35%
$0 $3,392.97 subtract $221.00 10% $0 $4,495.97 subtract $667.00 10%
$3,392.97 $5,342.97 subtract $428.33 15% $4,495.97 $8,441.97 subtract $1,093.33 15%
2 $5,342.97 $8,972.97 subtract $1,374.20 25% $8,441.97 $13,699.97 subtract $3,012.80 25%
9 $8,972.97 $16,116.97 subtract $1,915.14 28% $13,699.97 $19,478.97 subtract $3,884.64 28%
$16,116.97 $31,853.97 subtract $3,680.58 33% $19,478.97 $32,299.97 subtract $5,861.06 33%
$31,853.97 ...... subtract $5,144.77 35% $32,299.97 ...... subtract $7,226.14 35%
Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances
claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the
employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the excess wages are less than the amount to be subtracted, the withholding is zero.
2
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $283.33 for each additional
allowance claimed.
Publication 15-A (January 2007) Page 35
this publication or in Publication 15 (Circular E). For wages
Combined Income Tax, that do not exceed $97,500 the combined social security
tax rate and Medicare tax rate is 7.65% each for both the
Employee Social Security Tax, employee and the employer for wages paid in 2007. You
can figure the employee social security tax by multiplying
and Employee Medicare Tax the wages by 6.2%, and you can figure the employee
Medicare tax by multiplying the wages by 1.45%.
Withholding Tables The combined tables give the correct total withholding
only if wages for social security and Medicare taxes and
If you want to combine amounts to be withheld as income
income tax withholding are the same. When you have paid
tax, employee social security tax, and employee Medicare
more than the maximum amount of wages subject to social
tax, you may use the combined tables on pages 37 –56.
security tax ($97,500 in 2007) in a calendar year, you may
You cannot use the tables on pages 37 –56 to no longer use the combined tables.
!
CAUTION
figure withholding on the wages of nonresident
alien employees. For wages paid after December
If you use the combined withholding tables, use the
following steps to find the amounts to report on your
31, 2005, employers must use a modified procedure to Form 941, Employer’s QUARTERLY Federal Tax Return
figure the amount of federal income tax withholding on the or Form 944, Employer’s ANNUAL Federal Tax Return.
wages of nonresident alien employees. For information
about this procedure, see Publication 15 (Circular E). 1. Employee social security tax withheld. Multiply the
wages by 6.2%.
Combined withholding tables for single and married
taxpayers are shown for weekly, biweekly, semimonthly, 2. Employee Medicare tax withheld. Multiply the wages
monthly, and daily or miscellaneous payroll periods. The by 1.45%.
payroll period and marital status of the employee deter-
3. Income tax withheld. Subtract the amounts from
mine the table to be used.
steps 1 and 2 from the total tax withheld.
If the wages are greater than the highest wage bracket
in the applicable table, you will have to use one of the other You can figure the amounts to be shown on Form W-2,
methods for figuring income tax withholding described in Wage and Tax Statement, in the same way.
Page 36 Publication 15-A (January 2007)
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$0 $55 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
55 60 $5.40 $4.40 $4.40 $4.40 $4.40 $4.40 $4.40 $4.40 $4.40 $4.40 $4.40
60 65 5.78 4.78 4.78 4.78 4.78 4.78 4.78 4.78 4.78 4.78 4.78
65 70 7.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16
70 75 7.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55
75 80 8.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93
80 85 9.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31
85 90 10.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69
90 95 11.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08
95 100 12.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46
100 105 12.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84
105 110 14.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22
110 115 14.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61
115 120 15.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99
120 125 16.37 10.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37
125 130 17.75 10.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75
130 135 18.14 12.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14
135 140 19.52 12.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52
140 145 19.90 13.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90
145 150 21.28 14.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28
150 155 21.67 15.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67
155 160 23.05 16.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05
160 165 23.43 17.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43
165 170 24.81 17.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81
170 175 25.20 19.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20
175 180 26.58 19.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58
180 185 26.96 20.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96
185 190 28.34 21.34 15.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34
190 195 28.73 22.73 15.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73
195 200 30.11 23.11 17.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11
200 210 31.68 24.68 17.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68
210 220 33.45 26.45 19.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45
220 230 36.21 28.21 21.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21
230 240 37.98 29.98 22.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98
240 250 40.74 31.74 24.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74
250 260 42.51 33.51 26.51 20.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51
260 270 45.27 35.27 28.27 22.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27
270 280 47.04 38.04 30.04 24.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04
280 290 49.80 39.80 31.80 25.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80
290 300 51.57 42.57 33.57 27.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57
300 310 54.33 44.33 35.33 29.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33
310 320 56.10 47.10 37.10 31.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10
320 330 58.86 48.86 38.86 32.86 25.86 24.86 24.86 24.86 24.86 24.86 24.86
330 340 60.63 51.63 41.63 34.63 27.63 25.63 25.63 25.63 25.63 25.63 25.63
340 350 63.39 53.39 43.39 36.39 29.39 26.39 26.39 26.39 26.39 26.39 26.39
350 360 65.16 56.16 46.16 38.16 31.16 27.16 27.16 27.16 27.16 27.16 27.16
360 370 67.92 57.92 47.92 39.92 32.92 27.92 27.92 27.92 27.92 27.92 27.92
370 380 69.69 60.69 50.69 41.69 34.69 28.69 28.69 28.69 28.69 28.69 28.69
380 390 72.45 62.45 52.45 43.45 36.45 30.45 29.45 29.45 29.45 29.45 29.45
390 400 74.22 65.22 55.22 45.22 38.22 32.22 30.22 30.22 30.22 30.22 30.22
400 410 76.98 66.98 56.98 47.98 39.98 33.98 30.98 30.98 30.98 30.98 30.98
410 420 78.75 69.75 59.75 49.75 41.75 35.75 31.75 31.75 31.75 31.75 31.75
420 430 81.51 71.51 61.51 52.51 43.51 37.51 32.51 32.51 32.51 32.51 32.51
430 440 83.28 74.28 64.28 54.28 45.28 39.28 33.28 33.28 33.28 33.28 33.28
440 450 86.04 76.04 66.04 57.04 47.04 41.04 34.04 34.04 34.04 34.04 34.04
450 460 87.81 78.81 68.81 58.81 48.81 42.81 35.81 34.81 34.81 34.81 34.81
460 470 90.57 80.57 70.57 61.57 51.57 44.57 37.57 35.57 35.57 35.57 35.57
470 480 92.34 83.34 73.34 63.34 53.34 46.34 39.34 36.34 36.34 36.34 36.34
480 490 95.10 85.10 75.10 66.10 56.10 48.10 41.10 37.10 37.10 37.10 37.10
490 500 96.87 87.87 77.87 67.87 57.87 49.87 42.87 37.87 37.87 37.87 37.87
500 510 99.63 89.63 79.63 70.63 60.63 51.63 44.63 38.63 38.63 38.63 38.63
510 520 101.40 92.40 82.40 72.40 62.40 53.40 46.40 40.40 39.40 39.40 39.40
520 530 104.16 94.16 84.16 75.16 65.16 55.16 48.16 42.16 40.16 40.16 40.16
530 540 105.93 96.93 86.93 76.93 66.93 56.93 49.93 43.93 40.93 40.93 40.93
540 550 108.69 98.69 88.69 79.69 69.69 59.69 51.69 45.69 41.69 41.69 41.69
550 560 110.46 101.46 91.46 81.46 71.46 61.46 53.46 47.46 42.46 42.46 42.46
560 570 113.22 103.22 93.22 84.22 74.22 64.22 55.22 49.22 43.22 43.22 43.22
570 580 114.99 105.99 95.99 85.99 75.99 65.99 56.99 50.99 43.99 43.99 43.99
580 590 117.75 107.75 97.75 88.75 78.75 68.75 58.75 52.75 45.75 44.75 44.75
590 600 119.52 110.52 100.52 90.52 80.52 70.52 61.52 54.52 47.52 45.52 45.52
(Continued on next page)
Publication 15-A (January 2007) Page 37
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$600 $610 $122.28 $112.28 $102.28 $93.28 $83.28 $73.28 $63.28 $56.28 $49.28 $46.28 $46.28
610 620 124.05 115.05 105.05 95.05 85.05 75.05 66.05 58.05 51.05 47.05 47.05
620 630 126.81 116.81 106.81 97.81 87.81 77.81 67.81 59.81 52.81 47.81 47.81
630 640 128.58 119.58 109.58 99.58 89.58 79.58 70.58 61.58 54.58 48.58 48.58
640 650 131.34 121.34 111.34 102.34 92.34 82.34 72.34 63.34 56.34 50.34 49.34
650 660 134.11 124.11 114.11 104.11 94.11 84.11 75.11 65.11 58.11 52.11 50.11
660 670 137.87 125.87 115.87 106.87 96.87 86.87 76.87 66.87 59.87 53.87 50.87
670 680 140.64 128.64 118.64 108.64 98.64 88.64 79.64 69.64 61.64 55.64 51.64
680 690 144.40 130.40 120.40 111.40 101.40 91.40 81.40 71.40 63.40 57.40 52.40
690 700 147.17 133.17 123.17 113.17 103.17 93.17 84.17 74.17 65.17 59.17 53.17
700 710 150.93 134.93 124.93 115.93 105.93 95.93 85.93 75.93 66.93 60.93 53.93
710 720 153.70 137.70 127.70 117.70 107.70 97.70 88.70 78.70 68.70 62.70 55.70
720 730 157.46 141.46 129.46 120.46 110.46 100.46 90.46 80.46 70.46 64.46 57.46
730 740 160.23 144.23 132.23 122.23 112.23 102.23 93.23 83.23 73.23 66.23 59.23
740 750 163.99 147.99 133.99 124.99 114.99 104.99 94.99 84.99 74.99 67.99 60.99
750 760 166.76 150.76 136.76 126.76 116.76 106.76 97.76 87.76 77.76 69.76 62.76
760 770 170.52 154.52 138.52 129.52 119.52 109.52 99.52 89.52 79.52 71.52 64.52
770 780 173.29 157.29 141.29 131.29 121.29 111.29 102.29 92.29 82.29 73.29 66.29
780 790 177.05 161.05 144.05 134.05 124.05 114.05 104.05 94.05 84.05 75.05 68.05
790 800 179.82 163.82 147.82 135.82 125.82 115.82 106.82 96.82 86.82 76.82 69.82
800 810 183.58 167.58 150.58 138.58 128.58 118.58 108.58 98.58 88.58 79.58 71.58
810 820 186.35 170.35 154.35 140.35 130.35 120.35 111.35 101.35 91.35 81.35 73.35
820 830 190.11 174.11 157.11 143.11 133.11 123.11 113.11 103.11 93.11 84.11 75.11
830 840 192.88 176.88 160.88 144.88 134.88 124.88 115.88 105.88 95.88 85.88 76.88
840 850 196.64 180.64 163.64 147.64 137.64 127.64 117.64 107.64 97.64 88.64 78.64
850 860 199.41 183.41 167.41 150.41 139.41 129.41 120.41 110.41 100.41 90.41 80.41
860 870 203.17 187.17 170.17 154.17 142.17 132.17 122.17 112.17 102.17 93.17 83.17
870 880 205.94 189.94 173.94 156.94 143.94 133.94 124.94 114.94 104.94 94.94 84.94
880 890 209.70 193.70 176.70 160.70 146.70 136.70 126.70 116.70 106.70 97.70 87.70
890 900 212.47 196.47 180.47 163.47 148.47 138.47 129.47 119.47 109.47 99.47 89.47
900 910 216.23 200.23 183.23 167.23 151.23 141.23 131.23 121.23 111.23 102.23 92.23
910 920 219.00 203.00 187.00 170.00 154.00 143.00 134.00 124.00 114.00 104.00 94.00
920 930 222.76 206.76 189.76 173.76 157.76 145.76 135.76 125.76 115.76 106.76 96.76
930 940 225.53 209.53 193.53 176.53 160.53 147.53 138.53 128.53 118.53 108.53 98.53
940 950 229.29 213.29 196.29 180.29 164.29 150.29 140.29 130.29 120.29 111.29 101.29
950 960 232.06 216.06 200.06 183.06 167.06 152.06 143.06 133.06 123.06 113.06 103.06
960 970 235.82 219.82 202.82 186.82 170.82 154.82 144.82 134.82 124.82 115.82 105.82
970 980 238.59 222.59 206.59 189.59 173.59 157.59 147.59 137.59 127.59 117.59 107.59
980 990 242.35 226.35 209.35 193.35 177.35 160.35 149.35 139.35 129.35 120.35 110.35
990 1,000 245.12 229.12 213.12 196.12 180.12 164.12 152.12 142.12 132.12 122.12 112.12
1,000 1,010 248.88 232.88 215.88 199.88 183.88 166.88 153.88 143.88 133.88 124.88 114.88
1,010 1,020 251.65 235.65 219.65 202.65 186.65 170.65 156.65 146.65 136.65 126.65 116.65
1,020 1,030 255.41 239.41 222.41 206.41 190.41 173.41 158.41 148.41 138.41 129.41 119.41
1,030 1,040 258.18 242.18 226.18 209.18 193.18 177.18 161.18 151.18 141.18 131.18 121.18
1,040 1,050 261.94 245.94 228.94 212.94 196.94 179.94 163.94 152.94 142.94 133.94 123.94
1,050 1,060 264.71 248.71 232.71 215.71 199.71 183.71 166.71 155.71 145.71 135.71 125.71
1,060 1,070 268.47 252.47 235.47 219.47 203.47 186.47 170.47 157.47 147.47 138.47 128.47
1,070 1,080 271.24 255.24 239.24 222.24 206.24 190.24 173.24 160.24 150.24 140.24 130.24
1,080 1,090 275.00 259.00 242.00 226.00 210.00 193.00 177.00 162.00 152.00 143.00 133.00
1,090 1,100 277.77 261.77 245.77 228.77 212.77 196.77 179.77 164.77 154.77 144.77 134.77
1,100 1,110 281.53 265.53 248.53 232.53 216.53 199.53 183.53 167.53 156.53 147.53 137.53
1,110 1,120 284.30 268.30 252.30 235.30 219.30 203.30 186.30 170.30 159.30 149.30 139.30
1,120 1,130 288.06 272.06 255.06 239.06 223.06 206.06 190.06 174.06 161.06 152.06 142.06
1,130 1,140 290.83 274.83 258.83 241.83 225.83 209.83 192.83 176.83 163.83 153.83 143.83
1,140 1,150 294.59 278.59 261.59 245.59 229.59 212.59 196.59 180.59 165.59 156.59 146.59
1,150 1,160 297.36 281.36 265.36 248.36 232.36 216.36 199.36 183.36 168.36 158.36 148.36
1,160 1,170 301.12 285.12 268.12 252.12 236.12 219.12 203.12 187.12 170.12 161.12 151.12
1,170 1,180 303.89 287.89 271.89 254.89 238.89 222.89 205.89 189.89 173.89 162.89 152.89
1,180 1,190 307.65 291.65 274.65 258.65 242.65 225.65 209.65 193.65 176.65 165.65 155.65
1,190 1,200 310.42 294.42 278.42 261.42 245.42 229.42 212.42 196.42 180.42 167.42 157.42
1,200 1,210 314.18 298.18 281.18 265.18 249.18 232.18 216.18 200.18 183.18 170.18 160.18
1,210 1,220 316.95 300.95 284.95 267.95 251.95 235.95 218.95 202.95 186.95 171.95 161.95
1,220 1,230 320.71 304.71 287.71 271.71 255.71 238.71 222.71 206.71 189.71 174.71 164.71
1,230 1,240 323.48 307.48 291.48 274.48 258.48 242.48 225.48 209.48 193.48 176.48 166.48
1,240 1,250 327.24 311.24 294.24 278.24 262.24 245.24 229.24 213.24 196.24 180.24 169.24
$1,250 and over Do not use this table. See page 36 for instructions.
Page 38 Publication 15-A (January 2007)
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$0 $125 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
125 130 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75
130 135 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14
135 140 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52
140 145 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90
145 150 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28
150 155 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67
155 160 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05
160 165 13.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43
165 170 13.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81
170 175 15.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20
175 180 15.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58
180 185 16.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96
185 190 17.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34
190 195 18.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73
195 200 19.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11
200 210 20.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68
210 220 22.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45
220 230 24.21 18.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21
230 240 25.98 19.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98
240 250 27.74 21.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74
250 260 29.51 23.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51
260 270 31.27 25.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27
270 280 33.04 27.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04
280 290 34.80 28.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80
290 300 36.57 30.57 23.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57
300 310 38.33 32.33 25.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33
310 320 40.10 34.10 27.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10
320 330 41.86 35.86 28.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86
330 340 43.63 37.63 30.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63
340 350 45.39 39.39 32.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39
350 360 47.16 41.16 34.16 28.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16
360 370 48.92 42.92 35.92 29.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92
370 380 50.69 44.69 37.69 31.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69
380 390 52.45 46.45 39.45 33.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45
390 400 54.22 48.22 41.22 35.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22
400 410 55.98 49.98 42.98 36.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98
410 420 57.75 51.75 44.75 38.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75
420 430 59.51 53.51 46.51 40.51 33.51 32.51 32.51 32.51 32.51 32.51 32.51
430 440 61.28 55.28 48.28 42.28 35.28 33.28 33.28 33.28 33.28 33.28 33.28
440 450 63.04 57.04 50.04 44.04 37.04 34.04 34.04 34.04 34.04 34.04 34.04
450 460 64.81 58.81 51.81 45.81 38.81 34.81 34.81 34.81 34.81 34.81 34.81
460 470 67.57 60.57 53.57 47.57 40.57 35.57 35.57 35.57 35.57 35.57 35.57
470 480 69.34 62.34 55.34 49.34 42.34 36.34 36.34 36.34 36.34 36.34 36.34
480 490 72.10 64.10 57.10 51.10 44.10 37.10 37.10 37.10 37.10 37.10 37.10
490 500 73.87 65.87 58.87 52.87 45.87 38.87 37.87 37.87 37.87 37.87 37.87
500 510 76.63 67.63 60.63 54.63 47.63 40.63 38.63 38.63 38.63 38.63 38.63
510 520 78.40 69.40 62.40 56.40 49.40 42.40 39.40 39.40 39.40 39.40 39.40
520 530 81.16 71.16 64.16 58.16 51.16 44.16 40.16 40.16 40.16 40.16 40.16
530 540 82.93 73.93 65.93 59.93 52.93 45.93 40.93 40.93 40.93 40.93 40.93
540 550 85.69 75.69 67.69 61.69 54.69 47.69 41.69 41.69 41.69 41.69 41.69
550 560 87.46 78.46 69.46 63.46 56.46 49.46 43.46 42.46 42.46 42.46 42.46
560 570 90.22 80.22 71.22 65.22 58.22 51.22 45.22 43.22 43.22 43.22 43.22
570 580 91.99 82.99 72.99 66.99 59.99 52.99 46.99 43.99 43.99 43.99 43.99
580 590 94.75 84.75 74.75 68.75 61.75 54.75 48.75 44.75 44.75 44.75 44.75
590 600 96.52 87.52 77.52 70.52 63.52 56.52 50.52 45.52 45.52 45.52 45.52
600 610 99.28 89.28 79.28 72.28 65.28 58.28 52.28 46.28 46.28 46.28 46.28
610 620 101.05 92.05 82.05 74.05 67.05 60.05 54.05 47.05 47.05 47.05 47.05
620 630 103.81 93.81 83.81 75.81 68.81 61.81 55.81 48.81 47.81 47.81 47.81
630 640 105.58 96.58 86.58 77.58 70.58 63.58 57.58 50.58 48.58 48.58 48.58
640 650 108.34 98.34 88.34 79.34 72.34 65.34 59.34 52.34 49.34 49.34 49.34
650 660 110.11 101.11 91.11 81.11 74.11 67.11 61.11 54.11 50.11 50.11 50.11
660 670 112.87 102.87 92.87 82.87 75.87 68.87 62.87 55.87 50.87 50.87 50.87
670 680 114.64 105.64 95.64 85.64 77.64 70.64 64.64 57.64 51.64 51.64 51.64
680 690 117.40 107.40 97.40 87.40 79.40 72.40 66.40 59.40 53.40 52.40 52.40
690 700 119.17 110.17 100.17 90.17 81.17 74.17 68.17 61.17 55.17 53.17 53.17
700 710 121.93 111.93 101.93 91.93 82.93 75.93 69.93 62.93 56.93 53.93 53.93
710 720 123.70 114.70 104.70 94.70 84.70 77.70 71.70 64.70 58.70 54.70 54.70
720 730 126.46 116.46 106.46 96.46 87.46 79.46 73.46 66.46 60.46 55.46 55.46
730 740 128.23 119.23 109.23 99.23 89.23 81.23 75.23 68.23 62.23 56.23 56.23
(Continued on next page)
Publication 15-A (January 2007) Page 39
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$740 $750 $130.99 $120.99 $110.99 $100.99 $91.99 $82.99 $76.99 $69.99 $63.99 $56.99 $56.99
750 760 132.76 123.76 113.76 103.76 93.76 84.76 78.76 71.76 65.76 58.76 57.76
760 770 135.52 125.52 115.52 105.52 96.52 86.52 80.52 73.52 67.52 60.52 58.52
770 780 137.29 128.29 118.29 108.29 98.29 88.29 82.29 75.29 69.29 62.29 59.29
780 790 140.05 130.05 120.05 110.05 101.05 91.05 84.05 77.05 71.05 64.05 60.05
790 800 141.82 132.82 122.82 112.82 102.82 92.82 85.82 78.82 72.82 65.82 60.82
800 810 144.58 134.58 124.58 114.58 105.58 95.58 87.58 80.58 74.58 67.58 61.58
810 820 146.35 137.35 127.35 117.35 107.35 97.35 89.35 82.35 76.35 69.35 63.35
820 830 149.11 139.11 129.11 119.11 110.11 100.11 91.11 84.11 78.11 71.11 65.11
830 840 150.88 141.88 131.88 121.88 111.88 101.88 92.88 85.88 79.88 72.88 66.88
840 850 153.64 143.64 133.64 123.64 114.64 104.64 94.64 87.64 81.64 74.64 68.64
850 860 155.41 146.41 136.41 126.41 116.41 106.41 97.41 89.41 83.41 76.41 70.41
860 870 158.17 148.17 138.17 128.17 119.17 109.17 99.17 91.17 85.17 78.17 72.17
870 880 159.94 150.94 140.94 130.94 120.94 110.94 101.94 92.94 86.94 79.94 73.94
880 890 162.70 152.70 142.70 132.70 123.70 113.70 103.70 94.70 88.70 81.70 75.70
890 900 164.47 155.47 145.47 135.47 125.47 115.47 106.47 96.47 90.47 83.47 77.47
900 910 167.23 157.23 147.23 137.23 128.23 118.23 108.23 98.23 92.23 85.23 79.23
910 920 169.00 160.00 150.00 140.00 130.00 120.00 111.00 101.00 94.00 87.00 81.00
920 930 171.76 161.76 151.76 141.76 132.76 122.76 112.76 102.76 95.76 88.76 82.76
930 940 173.53 164.53 154.53 144.53 134.53 124.53 115.53 105.53 97.53 90.53 84.53
940 950 176.29 166.29 156.29 146.29 137.29 127.29 117.29 107.29 99.29 92.29 86.29
950 960 178.06 169.06 159.06 149.06 139.06 129.06 120.06 110.06 101.06 94.06 88.06
960 970 180.82 170.82 160.82 150.82 141.82 131.82 121.82 111.82 102.82 95.82 89.82
970 980 182.59 173.59 163.59 153.59 143.59 133.59 124.59 114.59 104.59 97.59 91.59
980 990 185.35 175.35 165.35 155.35 146.35 136.35 126.35 116.35 106.35 99.35 93.35
990 1,000 187.12 178.12 168.12 158.12 148.12 138.12 129.12 119.12 109.12 101.12 95.12
1,000 1,010 189.88 179.88 169.88 159.88 150.88 140.88 130.88 120.88 110.88 102.88 96.88
1,010 1,020 191.65 182.65 172.65 162.65 152.65 142.65 133.65 123.65 113.65 104.65 98.65
1,020 1,030 194.41 184.41 174.41 164.41 155.41 145.41 135.41 125.41 115.41 106.41 100.41
1,030 1,040 196.18 187.18 177.18 167.18 157.18 147.18 138.18 128.18 118.18 108.18 102.18
1,040 1,050 198.94 188.94 178.94 168.94 159.94 149.94 139.94 129.94 119.94 110.94 103.94
1,050 1,060 200.71 191.71 181.71 171.71 161.71 151.71 142.71 132.71 122.71 112.71 105.71
1,060 1,070 203.47 193.47 183.47 173.47 164.47 154.47 144.47 134.47 124.47 115.47 107.47
1,070 1,080 205.24 196.24 186.24 176.24 166.24 156.24 147.24 137.24 127.24 117.24 109.24
1,080 1,090 208.00 198.00 188.00 178.00 169.00 159.00 149.00 139.00 129.00 120.00 111.00
1,090 1,100 209.77 200.77 190.77 180.77 170.77 160.77 151.77 141.77 131.77 121.77 112.77
1,100 1,110 212.53 202.53 192.53 182.53 173.53 163.53 153.53 143.53 133.53 124.53 114.53
1,110 1,120 214.30 205.30 195.30 185.30 175.30 165.30 156.30 146.30 136.30 126.30 116.30
1,120 1,130 217.06 207.06 197.06 187.06 178.06 168.06 158.06 148.06 138.06 129.06 119.06
1,130 1,140 218.83 209.83 199.83 189.83 179.83 169.83 160.83 150.83 140.83 130.83 120.83
1,140 1,150 221.59 211.59 201.59 191.59 182.59 172.59 162.59 152.59 142.59 133.59 123.59
1,150 1,160 223.36 214.36 204.36 194.36 184.36 174.36 165.36 155.36 145.36 135.36 125.36
1,160 1,170 226.12 216.12 206.12 196.12 187.12 177.12 167.12 157.12 147.12 138.12 128.12
1,170 1,180 227.89 218.89 208.89 198.89 188.89 178.89 169.89 159.89 149.89 139.89 129.89
1,180 1,190 230.65 220.65 210.65 200.65 191.65 181.65 171.65 161.65 151.65 142.65 132.65
1,190 1,200 232.42 223.42 213.42 203.42 193.42 183.42 174.42 164.42 154.42 144.42 134.42
1,200 1,210 235.18 225.18 215.18 205.18 196.18 186.18 176.18 166.18 156.18 147.18 137.18
1,210 1,220 236.95 227.95 217.95 207.95 197.95 187.95 178.95 168.95 158.95 148.95 138.95
1,220 1,230 239.71 229.71 219.71 209.71 200.71 190.71 180.71 170.71 160.71 151.71 141.71
1,230 1,240 241.48 232.48 222.48 212.48 202.48 192.48 183.48 173.48 163.48 153.48 143.48
1,240 1,250 244.24 234.24 224.24 214.24 205.24 195.24 185.24 175.24 165.24 156.24 146.24
1,250 1,260 246.01 237.01 227.01 217.01 207.01 197.01 188.01 178.01 168.01 158.01 148.01
1,260 1,270 248.77 238.77 228.77 218.77 209.77 199.77 189.77 179.77 169.77 160.77 150.77
1,270 1,280 250.54 241.54 231.54 221.54 211.54 201.54 192.54 182.54 172.54 162.54 152.54
1,280 1,290 253.30 243.30 233.30 223.30 214.30 204.30 194.30 184.30 174.30 165.30 155.30
1,290 1,300 255.07 246.07 236.07 226.07 216.07 206.07 197.07 187.07 177.07 167.07 157.07
1,300 1,310 257.83 247.83 237.83 227.83 218.83 208.83 198.83 188.83 178.83 169.83 159.83
1,310 1,320 259.60 250.60 240.60 230.60 220.60 210.60 201.60 191.60 181.60 171.60 161.60
1,320 1,330 262.36 252.36 242.36 232.36 223.36 213.36 203.36 193.36 183.36 174.36 164.36
1,330 1,340 264.13 255.13 245.13 235.13 225.13 215.13 206.13 196.13 186.13 176.13 166.13
1,340 1,350 266.89 256.89 246.89 236.89 227.89 217.89 207.89 197.89 187.89 178.89 168.89
1,350 1,360 268.66 259.66 249.66 239.66 229.66 219.66 210.66 200.66 190.66 180.66 170.66
1,360 1,370 271.42 261.42 251.42 241.42 232.42 222.42 212.42 202.42 192.42 183.42 173.42
1,370 1,380 275.19 264.19 254.19 244.19 234.19 224.19 215.19 205.19 195.19 185.19 175.19
1,380 1,390 277.95 265.95 255.95 245.95 236.95 226.95 216.95 206.95 196.95 187.95 177.95
$1,390 and over Do not use this table. See page 36 for instructions.
Page 40 Publication 15-A (January 2007)
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$0 $105 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
105 110 $9.22 $8.22 $8.22 $8.22 $8.22 $8.22 $8.22 $8.22 $8.22 $8.22 $8.22
110 115 9.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61
115 120 10.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99
120 125 11.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37
125 130 12.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75
130 135 13.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14
135 140 14.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52
140 145 14.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90
145 150 16.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28
150 155 16.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67
155 160 18.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05
160 165 18.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43
165 170 19.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81
170 175 20.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20
175 180 21.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58
180 185 21.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96
185 190 23.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34
190 195 23.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73
195 200 25.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11
200 205 25.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49
205 210 26.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87
210 215 27.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26
215 220 28.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64
220 225 29.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02
225 230 30.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40
230 235 30.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79
235 240 32.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17
240 245 32.55 19.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55
245 250 33.93 19.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93
250 260 34.51 21.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51
260 270 36.27 23.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27
270 280 38.04 25.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04
280 290 39.80 26.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80
290 300 41.57 28.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57
300 310 43.33 30.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33
310 320 45.10 32.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10
320 330 46.86 33.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86
330 340 48.63 35.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63
340 350 50.39 37.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39
350 360 52.16 39.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16
360 370 53.92 40.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92
370 380 55.69 42.69 29.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69
380 390 57.45 44.45 31.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45
390 400 60.22 46.22 33.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22
400 410 61.98 47.98 34.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98
410 420 64.75 49.75 36.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75
420 430 66.51 51.51 38.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51
430 440 69.28 53.28 40.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28
440 450 71.04 55.04 42.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04
450 460 73.81 56.81 43.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81
460 470 75.57 58.57 45.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57
470 480 78.34 60.34 47.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34
480 490 80.10 62.10 49.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10
490 500 82.87 63.87 50.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87
500 520 86.02 67.02 54.02 41.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02
520 540 90.55 70.55 57.55 44.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55
540 560 95.08 75.08 61.08 48.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08
560 580 99.61 79.61 64.61 51.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61
580 600 104.14 84.14 68.14 55.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14
600 620 108.67 88.67 71.67 58.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67
620 640 113.20 93.20 75.20 62.20 49.20 48.20 48.20 48.20 48.20 48.20 48.20
640 660 117.73 97.73 78.73 65.73 52.73 49.73 49.73 49.73 49.73 49.73 49.73
660 680 122.26 102.26 83.26 69.26 56.26 51.26 51.26 51.26 51.26 51.26 51.26
680 700 126.79 106.79 87.79 72.79 59.79 52.79 52.79 52.79 52.79 52.79 52.79
700 720 131.32 111.32 92.32 76.32 63.32 54.32 54.32 54.32 54.32 54.32 54.32
720 740 135.85 115.85 96.85 79.85 66.85 55.85 55.85 55.85 55.85 55.85 55.85
740 760 140.38 120.38 101.38 83.38 70.38 57.38 57.38 57.38 57.38 57.38 57.38
760 780 144.91 124.91 105.91 86.91 73.91 59.91 58.91 58.91 58.91 58.91 58.91
780 800 149.44 129.44 110.44 90.44 77.44 63.44 60.44 60.44 60.44 60.44 60.44
(Continued on next page)
Publication 15-A (January 2007) Page 41
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$800 $820 $153.97 $133.97 $114.97 $94.97 $80.97 $66.97 $61.97 $61.97 $61.97 $61.97 $61.97
820 840 158.50 138.50 119.50 99.50 84.50 70.50 63.50 63.50 63.50 63.50 63.50
840 860 163.03 143.03 124.03 104.03 88.03 74.03 65.03 65.03 65.03 65.03 65.03
860 880 167.56 147.56 128.56 108.56 91.56 77.56 66.56 66.56 66.56 66.56 66.56
880 900 172.09 152.09 133.09 113.09 95.09 81.09 68.09 68.09 68.09 68.09 68.09
900 920 176.62 156.62 137.62 117.62 98.62 84.62 71.62 69.62 69.62 69.62 69.62
920 940 181.15 161.15 142.15 122.15 102.15 88.15 75.15 71.15 71.15 71.15 71.15
940 960 185.68 165.68 146.68 126.68 106.68 91.68 78.68 72.68 72.68 72.68 72.68
960 980 190.21 170.21 151.21 131.21 111.21 95.21 82.21 74.21 74.21 74.21 74.21
980 1,000 194.74 174.74 155.74 135.74 115.74 98.74 85.74 75.74 75.74 75.74 75.74
1,000 1,020 199.27 179.27 160.27 140.27 120.27 102.27 89.27 77.27 77.27 77.27 77.27
1,020 1,040 203.80 183.80 164.80 144.80 124.80 105.80 92.80 79.80 78.80 78.80 78.80
1,040 1,060 208.33 188.33 169.33 149.33 129.33 110.33 96.33 83.33 80.33 80.33 80.33
1,060 1,080 212.86 192.86 173.86 153.86 133.86 114.86 99.86 86.86 81.86 81.86 81.86
1,080 1,100 217.39 197.39 178.39 158.39 138.39 119.39 103.39 90.39 83.39 83.39 83.39
1,100 1,120 221.92 201.92 182.92 162.92 142.92 123.92 106.92 93.92 84.92 84.92 84.92
1,120 1,140 226.45 206.45 187.45 167.45 147.45 128.45 110.45 97.45 86.45 86.45 86.45
1,140 1,160 230.98 210.98 191.98 171.98 151.98 132.98 113.98 100.98 87.98 87.98 87.98
1,160 1,180 235.51 215.51 196.51 176.51 156.51 137.51 117.51 104.51 91.51 89.51 89.51
1,180 1,200 240.04 220.04 201.04 181.04 161.04 142.04 122.04 108.04 95.04 91.04 91.04
1,200 1,220 244.57 224.57 205.57 185.57 165.57 146.57 126.57 111.57 98.57 92.57 92.57
1,220 1,240 249.10 229.10 210.10 190.10 170.10 151.10 131.10 115.10 102.10 94.10 94.10
1,240 1,260 253.63 233.63 214.63 194.63 174.63 155.63 135.63 118.63 105.63 95.63 95.63
1,260 1,280 258.16 238.16 219.16 199.16 179.16 160.16 140.16 122.16 109.16 97.16 97.16
1,280 1,300 262.69 242.69 223.69 203.69 183.69 164.69 144.69 125.69 112.69 99.69 98.69
1,300 1,320 269.22 247.22 228.22 208.22 188.22 169.22 149.22 130.22 116.22 103.22 100.22
1,320 1,340 275.75 251.75 232.75 212.75 192.75 173.75 153.75 134.75 119.75 106.75 101.75
1,340 1,360 282.28 256.28 237.28 217.28 197.28 178.28 158.28 139.28 123.28 110.28 103.28
1,360 1,380 288.81 260.81 241.81 221.81 201.81 182.81 162.81 143.81 126.81 113.81 104.81
1,380 1,400 295.34 265.34 246.34 226.34 206.34 187.34 167.34 148.34 130.34 117.34 106.34
1,400 1,420 301.87 269.87 250.87 230.87 210.87 191.87 171.87 152.87 133.87 120.87 107.87
1,420 1,440 308.40 275.40 255.40 235.40 215.40 196.40 176.40 157.40 137.40 124.40 111.40
1,440 1,460 314.93 281.93 259.93 239.93 219.93 200.93 180.93 161.93 141.93 127.93 114.93
1,460 1,480 321.46 288.46 264.46 244.46 224.46 205.46 185.46 166.46 146.46 131.46 118.46
1,480 1,500 327.99 294.99 268.99 248.99 228.99 209.99 189.99 170.99 150.99 134.99 121.99
1,500 1,520 334.52 301.52 273.52 253.52 233.52 214.52 194.52 175.52 155.52 138.52 125.52
1,520 1,540 341.05 308.05 278.05 258.05 238.05 219.05 199.05 180.05 160.05 142.05 129.05
1,540 1,560 347.58 314.58 282.58 262.58 242.58 223.58 203.58 184.58 164.58 145.58 132.58
1,560 1,580 354.11 321.11 289.11 267.11 247.11 228.11 208.11 189.11 169.11 149.11 136.11
1,580 1,600 360.64 327.64 295.64 271.64 251.64 232.64 212.64 193.64 173.64 153.64 139.64
1,600 1,620 367.17 334.17 302.17 276.17 256.17 237.17 217.17 198.17 178.17 158.17 143.17
1,620 1,640 373.70 340.70 308.70 280.70 260.70 241.70 221.70 202.70 182.70 162.70 146.70
1,640 1,660 380.23 347.23 315.23 285.23 265.23 246.23 226.23 207.23 187.23 167.23 150.23
1,660 1,680 386.76 353.76 321.76 289.76 269.76 250.76 230.76 211.76 191.76 171.76 153.76
1,680 1,700 393.29 360.29 328.29 295.29 274.29 255.29 235.29 216.29 196.29 176.29 157.29
1,700 1,720 399.82 366.82 334.82 301.82 278.82 259.82 239.82 220.82 200.82 180.82 161.82
1,720 1,740 406.35 373.35 341.35 308.35 283.35 264.35 244.35 225.35 205.35 185.35 166.35
1,740 1,760 412.88 379.88 347.88 314.88 287.88 268.88 248.88 229.88 209.88 189.88 170.88
1,760 1,780 419.41 386.41 354.41 321.41 292.41 273.41 253.41 234.41 214.41 194.41 175.41
1,780 1,800 425.94 392.94 360.94 327.94 296.94 277.94 257.94 238.94 218.94 198.94 179.94
1,800 1,820 432.47 399.47 367.47 334.47 301.47 282.47 262.47 243.47 223.47 203.47 184.47
1,820 1,840 439.00 406.00 374.00 341.00 308.00 287.00 267.00 248.00 228.00 208.00 189.00
1,840 1,860 445.53 412.53 380.53 347.53 314.53 291.53 271.53 252.53 232.53 212.53 193.53
1,860 1,880 452.06 419.06 387.06 354.06 321.06 296.06 276.06 257.06 237.06 217.06 198.06
1,880 1,900 458.59 425.59 393.59 360.59 327.59 300.59 280.59 261.59 241.59 221.59 202.59
1,900 1,920 465.12 432.12 400.12 367.12 334.12 305.12 285.12 266.12 246.12 226.12 207.12
1,920 1,940 471.65 438.65 406.65 373.65 340.65 309.65 289.65 270.65 250.65 230.65 211.65
1,940 1,960 478.18 445.18 413.18 380.18 347.18 314.18 294.18 275.18 255.18 235.18 216.18
1,960 1,980 484.71 451.71 419.71 386.71 353.71 320.71 298.71 279.71 259.71 239.71 220.71
1,980 2,000 491.24 458.24 426.24 393.24 360.24 327.24 303.24 284.24 264.24 244.24 225.24
2,000 2,020 497.77 464.77 432.77 399.77 366.77 333.77 307.77 288.77 268.77 248.77 229.77
2,020 2,040 504.30 471.30 439.30 406.30 373.30 340.30 312.30 293.30 273.30 253.30 234.30
2,040 2,060 510.83 477.83 445.83 412.83 379.83 346.83 316.83 297.83 277.83 257.83 238.83
2,060 2,080 517.36 484.36 452.36 419.36 386.36 353.36 321.36 302.36 282.36 262.36 243.36
2,080 2,100 523.89 490.89 458.89 425.89 392.89 359.89 327.89 306.89 286.89 266.89 247.89
$2,100 and over Do not use this table. See page 36 for instructions.
Page 42 Publication 15-A (January 2007)
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$0 $250 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
250 260 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51
260 270 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27
270 280 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04
280 290 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33
310 320 25.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10
320 330 26.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86
330 340 28.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63
340 350 30.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39
350 360 32.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16
360 370 33.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92
370 380 35.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69
380 390 37.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45
390 400 39.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22
400 410 40.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98
410 420 42.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75
420 430 44.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51
430 440 46.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28
440 450 48.04 35.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04
450 460 49.81 36.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81
460 470 51.57 38.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57
470 480 53.34 40.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34
480 490 55.10 42.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10
490 500 56.87 43.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87
500 520 59.02 46.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02
520 540 62.55 49.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55
540 560 66.08 53.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08
560 580 69.61 56.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61
580 600 73.14 60.14 47.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14
600 620 76.67 63.67 50.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67
620 640 80.20 67.20 54.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20
640 660 83.73 70.73 57.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73
660 680 87.26 74.26 61.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26
680 700 90.79 77.79 64.79 52.79 52.79 52.79 52.79 52.79 52.79 52.79 52.79
700 720 94.32 81.32 68.32 55.32 54.32 54.32 54.32 54.32 54.32 54.32 54.32
720 740 97.85 84.85 71.85 58.85 55.85 55.85 55.85 55.85 55.85 55.85 55.85
740 760 101.38 88.38 75.38 62.38 57.38 57.38 57.38 57.38 57.38 57.38 57.38
760 780 104.91 91.91 78.91 65.91 58.91 58.91 58.91 58.91 58.91 58.91 58.91
780 800 108.44 95.44 82.44 69.44 60.44 60.44 60.44 60.44 60.44 60.44 60.44
800 820 111.97 98.97 85.97 72.97 61.97 61.97 61.97 61.97 61.97 61.97 61.97
820 840 115.50 102.50 89.50 76.50 63.50 63.50 63.50 63.50 63.50 63.50 63.50
840 860 119.03 106.03 93.03 80.03 67.03 65.03 65.03 65.03 65.03 65.03 65.03
860 880 122.56 109.56 96.56 83.56 70.56 66.56 66.56 66.56 66.56 66.56 66.56
880 900 126.09 113.09 100.09 87.09 74.09 68.09 68.09 68.09 68.09 68.09 68.09
900 920 130.62 116.62 103.62 90.62 77.62 69.62 69.62 69.62 69.62 69.62 69.62
920 940 135.15 120.15 107.15 94.15 81.15 71.15 71.15 71.15 71.15 71.15 71.15
940 960 139.68 123.68 110.68 97.68 84.68 72.68 72.68 72.68 72.68 72.68 72.68
960 980 144.21 127.21 114.21 101.21 88.21 75.21 74.21 74.21 74.21 74.21 74.21
980 1,000 148.74 130.74 117.74 104.74 91.74 78.74 75.74 75.74 75.74 75.74 75.74
1,000 1,020 153.27 134.27 121.27 108.27 95.27 82.27 77.27 77.27 77.27 77.27 77.27
1,020 1,040 157.80 137.80 124.80 111.80 98.80 85.80 78.80 78.80 78.80 78.80 78.80
1,040 1,060 162.33 142.33 128.33 115.33 102.33 89.33 80.33 80.33 80.33 80.33 80.33
1,060 1,080 166.86 146.86 131.86 118.86 105.86 92.86 81.86 81.86 81.86 81.86 81.86
1,080 1,100 171.39 151.39 135.39 122.39 109.39 96.39 83.39 83.39 83.39 83.39 83.39
1,100 1,120 175.92 155.92 138.92 125.92 112.92 99.92 86.92 84.92 84.92 84.92 84.92
1,120 1,140 180.45 160.45 142.45 129.45 116.45 103.45 90.45 86.45 86.45 86.45 86.45
1,140 1,160 184.98 164.98 145.98 132.98 119.98 106.98 93.98 87.98 87.98 87.98 87.98
1,160 1,180 189.51 169.51 150.51 136.51 123.51 110.51 97.51 89.51 89.51 89.51 89.51
1,180 1,200 194.04 174.04 155.04 140.04 127.04 114.04 101.04 91.04 91.04 91.04 91.04
1,200 1,220 198.57 178.57 159.57 143.57 130.57 117.57 104.57 92.57 92.57 92.57 92.57
1,220 1,240 203.10 183.10 164.10 147.10 134.10 121.10 108.10 95.10 94.10 94.10 94.10
1,240 1,260 207.63 187.63 168.63 150.63 137.63 124.63 111.63 98.63 95.63 95.63 95.63
1,260 1,280 212.16 192.16 173.16 154.16 141.16 128.16 115.16 102.16 97.16 97.16 97.16
1,280 1,300 216.69 196.69 177.69 157.69 144.69 131.69 118.69 105.69 98.69 98.69 98.69
1,300 1,320 221.22 201.22 182.22 162.22 148.22 135.22 122.22 109.22 100.22 100.22 100.22
1,320 1,340 225.75 205.75 186.75 166.75 151.75 138.75 125.75 112.75 101.75 101.75 101.75
1,340 1,360 230.28 210.28 191.28 171.28 155.28 142.28 129.28 116.28 103.28 103.28 103.28
1,360 1,380 234.81 214.81 195.81 175.81 158.81 145.81 132.81 119.81 106.81 104.81 104.81
(Continued on next page)
Publication 15-A (January 2007) Page 43
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$1,380 $1,400 $239.34 $219.34 $200.34 $180.34 $162.34 $149.34 $136.34 $123.34 $110.34 $106.34 $106.34
1,400 1,420 243.87 223.87 204.87 184.87 165.87 152.87 139.87 126.87 113.87 107.87 107.87
1,420 1,440 248.40 228.40 209.40 189.40 169.40 156.40 143.40 130.40 117.40 109.40 109.40
1,440 1,460 252.93 232.93 213.93 193.93 173.93 159.93 146.93 133.93 120.93 110.93 110.93
1,460 1,480 257.46 237.46 218.46 198.46 178.46 163.46 150.46 137.46 124.46 112.46 112.46
1,480 1,500 261.99 241.99 222.99 202.99 182.99 166.99 153.99 140.99 127.99 114.99 113.99
1,500 1,520 266.52 246.52 227.52 207.52 187.52 170.52 157.52 144.52 131.52 118.52 115.52
1,520 1,540 271.05 251.05 232.05 212.05 192.05 174.05 161.05 148.05 135.05 122.05 117.05
1,540 1,560 275.58 255.58 236.58 216.58 196.58 177.58 164.58 151.58 138.58 125.58 118.58
1,560 1,580 280.11 260.11 241.11 221.11 201.11 182.11 168.11 155.11 142.11 129.11 120.11
1,580 1,600 284.64 264.64 245.64 225.64 205.64 186.64 171.64 158.64 145.64 132.64 121.64
1,600 1,620 289.17 269.17 250.17 230.17 210.17 191.17 175.17 162.17 149.17 136.17 123.17
1,620 1,640 293.70 273.70 254.70 234.70 214.70 195.70 178.70 165.70 152.70 139.70 125.70
1,640 1,660 298.23 278.23 259.23 239.23 219.23 200.23 182.23 169.23 156.23 143.23 129.23
1,660 1,680 302.76 282.76 263.76 243.76 223.76 204.76 185.76 172.76 159.76 146.76 132.76
1,680 1,700 307.29 287.29 268.29 248.29 228.29 209.29 189.29 176.29 163.29 150.29 136.29
1,700 1,720 311.82 291.82 272.82 252.82 232.82 213.82 193.82 179.82 166.82 153.82 139.82
1,720 1,740 316.35 296.35 277.35 257.35 237.35 218.35 198.35 183.35 170.35 157.35 143.35
1,740 1,760 320.88 300.88 281.88 261.88 241.88 222.88 202.88 186.88 173.88 160.88 146.88
1,760 1,780 325.41 305.41 286.41 266.41 246.41 227.41 207.41 190.41 177.41 164.41 150.41
1,780 1,800 329.94 309.94 290.94 270.94 250.94 231.94 211.94 193.94 180.94 167.94 153.94
1,800 1,820 334.47 314.47 295.47 275.47 255.47 236.47 216.47 197.47 184.47 171.47 157.47
1,820 1,840 339.00 319.00 300.00 280.00 260.00 241.00 221.00 202.00 188.00 175.00 161.00
1,840 1,860 343.53 323.53 304.53 284.53 264.53 245.53 225.53 206.53 191.53 178.53 164.53
1,860 1,880 348.06 328.06 309.06 289.06 269.06 250.06 230.06 211.06 195.06 182.06 168.06
1,880 1,900 352.59 332.59 313.59 293.59 273.59 254.59 234.59 215.59 198.59 185.59 171.59
1,900 1,920 357.12 337.12 318.12 298.12 278.12 259.12 239.12 220.12 202.12 189.12 175.12
1,920 1,940 361.65 341.65 322.65 302.65 282.65 263.65 243.65 224.65 205.65 192.65 178.65
1,940 1,960 366.18 346.18 327.18 307.18 287.18 268.18 248.18 229.18 209.18 196.18 182.18
1,960 1,980 370.71 350.71 331.71 311.71 291.71 272.71 252.71 233.71 213.71 199.71 185.71
1,980 2,000 375.24 355.24 336.24 316.24 296.24 277.24 257.24 238.24 218.24 203.24 189.24
2,000 2,020 379.77 359.77 340.77 320.77 300.77 281.77 261.77 242.77 222.77 206.77 192.77
2,020 2,040 384.30 364.30 345.30 325.30 305.30 286.30 266.30 247.30 227.30 210.30 196.30
2,040 2,060 388.83 368.83 349.83 329.83 309.83 290.83 270.83 251.83 231.83 213.83 199.83
2,060 2,080 393.36 373.36 354.36 334.36 314.36 295.36 275.36 256.36 236.36 217.36 203.36
2,080 2,100 397.89 377.89 358.89 338.89 318.89 299.89 279.89 260.89 240.89 220.89 206.89
2,100 2,120 402.42 382.42 363.42 343.42 323.42 304.42 284.42 265.42 245.42 225.42 210.42
2,120 2,140 406.95 386.95 367.95 347.95 327.95 308.95 288.95 269.95 249.95 229.95 213.95
2,140 2,160 411.48 391.48 372.48 352.48 332.48 313.48 293.48 274.48 254.48 234.48 217.48
2,160 2,180 416.01 396.01 377.01 357.01 337.01 318.01 298.01 279.01 259.01 239.01 221.01
2,180 2,200 420.54 400.54 381.54 361.54 341.54 322.54 302.54 283.54 263.54 243.54 224.54
2,200 2,220 425.07 405.07 386.07 366.07 346.07 327.07 307.07 288.07 268.07 248.07 229.07
2,220 2,240 429.60 409.60 390.60 370.60 350.60 331.60 311.60 292.60 272.60 252.60 233.60
2,240 2,260 434.13 414.13 395.13 375.13 355.13 336.13 316.13 297.13 277.13 257.13 238.13
2,260 2,280 438.66 418.66 399.66 379.66 359.66 340.66 320.66 301.66 281.66 261.66 242.66
2,280 2,300 443.19 423.19 404.19 384.19 364.19 345.19 325.19 306.19 286.19 266.19 247.19
2,300 2,320 447.72 427.72 408.72 388.72 368.72 349.72 329.72 310.72 290.72 270.72 251.72
2,320 2,340 452.25 432.25 413.25 393.25 373.25 354.25 334.25 315.25 295.25 275.25 256.25
2,340 2,360 456.78 436.78 417.78 397.78 377.78 358.78 338.78 319.78 299.78 279.78 260.78
2,360 2,380 461.31 441.31 422.31 402.31 382.31 363.31 343.31 324.31 304.31 284.31 265.31
2,380 2,400 465.84 445.84 426.84 406.84 386.84 367.84 347.84 328.84 308.84 288.84 269.84
2,400 2,420 470.37 450.37 431.37 411.37 391.37 372.37 352.37 333.37 313.37 293.37 274.37
2,420 2,440 474.90 454.90 435.90 415.90 395.90 376.90 356.90 337.90 317.90 297.90 278.90
2,440 2,460 479.43 459.43 440.43 420.43 400.43 381.43 361.43 342.43 322.43 302.43 283.43
2,460 2,480 483.96 463.96 444.96 424.96 404.96 385.96 365.96 346.96 326.96 306.96 287.96
2,480 2,500 488.49 468.49 449.49 429.49 409.49 390.49 370.49 351.49 331.49 311.49 292.49
2,500 2,520 493.02 473.02 454.02 434.02 414.02 395.02 375.02 356.02 336.02 316.02 297.02
2,520 2,540 497.55 477.55 458.55 438.55 418.55 399.55 379.55 360.55 340.55 320.55 301.55
2,540 2,560 502.08 482.08 463.08 443.08 423.08 404.08 384.08 365.08 345.08 325.08 306.08
2,560 2,580 506.61 486.61 467.61 447.61 427.61 408.61 388.61 369.61 349.61 329.61 310.61
2,580 2,600 511.14 491.14 472.14 452.14 432.14 413.14 393.14 374.14 354.14 334.14 315.14
2,600 2,620 515.67 495.67 476.67 456.67 436.67 417.67 397.67 378.67 358.67 338.67 319.67
2,620 2,640 520.20 500.20 481.20 461.20 441.20 422.20 402.20 383.20 363.20 343.20 324.20
2,640 2,660 524.73 504.73 485.73 465.73 445.73 426.73 406.73 387.73 367.73 347.73 328.73
2,660 2,680 529.26 509.26 490.26 470.26 450.26 431.26 411.26 392.26 372.26 352.26 333.26
$2,680 and over Do not use this table. See page 36 for instructions.
Page 44 Publication 15-A (January 2007)
SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$0 $115 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
115 120 $9.99 $8.99 $8.99 $8.99 $8.99 $8.99 $8.99 $8.99 $8.99 $8.99 $8.99
120 125 10.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37
125 130 11.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75
130 135 12.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14
135 140 13.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52
140 145 13.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90
145 150 15.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28
150 155 15.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67
155 160 17.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05
160 165 17.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43
165 170 18.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81
170 175 19.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20
175 180 20.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58
180 185 20.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96
185 190 22.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34
190 195 22.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73
195 200 24.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11
200 205 24.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49
205 210 25.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87
210 215 26.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26
215 220 27.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64
220 225 28.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02
225 230 29.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40
230 235 29.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79
235 240 31.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17
240 245 31.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55
245 250 32.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93
250 260 33.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51
260 270 35.27 21.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27
270 280 37.04 23.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04
280 290 38.80 24.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80
290 300 40.57 26.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57
300 310 42.33 28.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33
310 320 44.10 30.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10
320 330 45.86 31.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86
330 340 47.63 33.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63
340 350 49.39 35.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39
350 360 51.16 37.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16
360 370 52.92 38.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92
370 380 54.69 40.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69
380 390 56.45 42.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45
390 400 58.22 44.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22
400 410 59.98 45.98 31.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98
410 420 61.75 47.75 33.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75
420 430 64.51 49.51 35.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51
430 440 66.28 51.28 37.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28
440 450 69.04 53.04 39.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04
450 460 70.81 54.81 40.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81
460 470 73.57 56.57 42.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57
470 480 75.34 58.34 44.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34
480 490 78.10 60.10 46.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10
490 500 79.87 61.87 47.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87
500 520 83.02 65.02 51.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02
520 540 87.55 68.55 54.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55
540 560 92.08 72.08 58.08 43.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08
560 580 96.61 75.61 61.61 46.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61
580 600 101.14 80.14 65.14 50.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14
600 620 105.67 84.67 68.67 53.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67
620 640 110.20 89.20 72.20 57.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20
640 660 114.73 93.73 75.73 60.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73
660 680 119.26 98.26 79.26 64.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26
680 700 123.79 102.79 82.79 67.79 53.79 52.79 52.79 52.79 52.79 52.79 52.79
700 720 128.32 107.32 86.32 71.32 57.32 54.32 54.32 54.32 54.32 54.32 54.32
720 740 132.85 111.85 90.85 74.85 60.85 55.85 55.85 55.85 55.85 55.85 55.85
740 760 137.38 116.38 95.38 78.38 64.38 57.38 57.38 57.38 57.38 57.38 57.38
760 780 141.91 120.91 99.91 81.91 67.91 58.91 58.91 58.91 58.91 58.91 58.91
780 800 146.44 125.44 104.44 85.44 71.44 60.44 60.44 60.44 60.44 60.44 60.44
800 820 150.97 129.97 108.97 88.97 74.97 61.97 61.97 61.97 61.97 61.97 61.97
820 840 155.50 134.50 113.50 92.50 78.50 64.50 63.50 63.50 63.50 63.50 63.50
(Continued on next page)
Publication 15-A (January 2007) Page 45
SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$840 $860 $160.03 $139.03 $118.03 $97.03 $82.03 $68.03 $65.03 $65.03 $65.03 $65.03 $65.03
860 880 164.56 143.56 122.56 101.56 85.56 71.56 66.56 66.56 66.56 66.56 66.56
880 900 169.09 148.09 127.09 106.09 89.09 75.09 68.09 68.09 68.09 68.09 68.09
900 920 173.62 152.62 131.62 110.62 92.62 78.62 69.62 69.62 69.62 69.62 69.62
920 940 178.15 157.15 136.15 115.15 96.15 82.15 71.15 71.15 71.15 71.15 71.15
940 960 182.68 161.68 140.68 119.68 99.68 85.68 72.68 72.68 72.68 72.68 72.68
960 980 187.21 166.21 145.21 124.21 103.21 89.21 75.21 74.21 74.21 74.21 74.21
980 1,000 191.74 170.74 149.74 128.74 106.74 92.74 78.74 75.74 75.74 75.74 75.74
1,000 1,020 196.27 175.27 154.27 133.27 111.27 96.27 82.27 77.27 77.27 77.27 77.27
1,020 1,040 200.80 179.80 158.80 137.80 115.80 99.80 85.80 78.80 78.80 78.80 78.80
1,040 1,060 205.33 184.33 163.33 142.33 120.33 103.33 89.33 80.33 80.33 80.33 80.33
1,060 1,080 209.86 188.86 167.86 146.86 124.86 106.86 92.86 81.86 81.86 81.86 81.86
1,080 1,100 214.39 193.39 172.39 151.39 129.39 110.39 96.39 83.39 83.39 83.39 83.39
1,100 1,120 218.92 197.92 176.92 155.92 133.92 113.92 99.92 85.92 84.92 84.92 84.92
1,120 1,140 223.45 202.45 181.45 160.45 138.45 117.45 103.45 89.45 86.45 86.45 86.45
1,140 1,160 227.98 206.98 185.98 164.98 142.98 121.98 106.98 92.98 87.98 87.98 87.98
1,160 1,180 232.51 211.51 190.51 169.51 147.51 126.51 110.51 96.51 89.51 89.51 89.51
1,180 1,200 237.04 216.04 195.04 174.04 152.04 131.04 114.04 100.04 91.04 91.04 91.04
1,200 1,220 241.57 220.57 199.57 178.57 156.57 135.57 117.57 103.57 92.57 92.57 92.57
1,220 1,240 246.10 225.10 204.10 183.10 161.10 140.10 121.10 107.10 94.10 94.10 94.10
1,240 1,260 250.63 229.63 208.63 187.63 165.63 144.63 124.63 110.63 96.63 95.63 95.63
1,260 1,280 255.16 234.16 213.16 192.16 170.16 149.16 128.16 114.16 100.16 97.16 97.16
1,280 1,300 259.69 238.69 217.69 196.69 174.69 153.69 132.69 117.69 103.69 98.69 98.69
1,300 1,320 264.22 243.22 222.22 201.22 179.22 158.22 137.22 121.22 107.22 100.22 100.22
1,320 1,340 268.75 247.75 226.75 205.75 183.75 162.75 141.75 124.75 110.75 101.75 101.75
1,340 1,360 273.28 252.28 231.28 210.28 188.28 167.28 146.28 128.28 114.28 103.28 103.28
1,360 1,380 277.81 256.81 235.81 214.81 192.81 171.81 150.81 131.81 117.81 104.81 104.81
1,380 1,400 282.34 261.34 240.34 219.34 197.34 176.34 155.34 135.34 121.34 106.34 106.34
1,400 1,420 288.87 265.87 244.87 223.87 201.87 180.87 159.87 138.87 124.87 109.87 107.87
1,420 1,440 295.40 270.40 249.40 228.40 206.40 185.40 164.40 143.40 128.40 113.40 109.40
1,440 1,460 301.93 274.93 253.93 232.93 210.93 189.93 168.93 147.93 131.93 116.93 110.93
1,460 1,480 308.46 279.46 258.46 237.46 215.46 194.46 173.46 152.46 135.46 120.46 112.46
1,480 1,500 314.99 283.99 262.99 241.99 219.99 198.99 177.99 156.99 138.99 123.99 113.99
1,500 1,520 321.52 288.52 267.52 246.52 224.52 203.52 182.52 161.52 142.52 127.52 115.52
1,520 1,540 328.05 293.05 272.05 251.05 229.05 208.05 187.05 166.05 146.05 131.05 117.05
1,540 1,560 334.58 298.58 276.58 255.58 233.58 212.58 191.58 170.58 149.58 134.58 120.58
1,560 1,580 341.11 305.11 281.11 260.11 238.11 217.11 196.11 175.11 153.11 138.11 124.11
1,580 1,600 347.64 311.64 285.64 264.64 242.64 221.64 200.64 179.64 157.64 141.64 127.64
1,600 1,620 354.17 318.17 290.17 269.17 247.17 226.17 205.17 184.17 162.17 145.17 131.17
1,620 1,640 360.70 324.70 294.70 273.70 251.70 230.70 209.70 188.70 166.70 148.70 134.70
1,640 1,660 367.23 331.23 299.23 278.23 256.23 235.23 214.23 193.23 171.23 152.23 138.23
1,660 1,680 373.76 337.76 303.76 282.76 260.76 239.76 218.76 197.76 175.76 155.76 141.76
1,680 1,700 380.29 344.29 309.29 287.29 265.29 244.29 223.29 202.29 180.29 159.29 145.29
1,700 1,720 386.82 350.82 315.82 291.82 269.82 248.82 227.82 206.82 184.82 163.82 148.82
1,720 1,740 393.35 357.35 322.35 296.35 274.35 253.35 232.35 211.35 189.35 168.35 152.35
1,740 1,760 399.88 363.88 328.88 300.88 278.88 257.88 236.88 215.88 193.88 172.88 155.88
1,760 1,780 406.41 370.41 335.41 305.41 283.41 262.41 241.41 220.41 198.41 177.41 159.41
1,780 1,800 412.94 376.94 341.94 309.94 287.94 266.94 245.94 224.94 202.94 181.94 162.94
1,800 1,820 419.47 383.47 348.47 314.47 292.47 271.47 250.47 229.47 207.47 186.47 166.47
1,820 1,840 426.00 390.00 355.00 319.00 297.00 276.00 255.00 234.00 212.00 191.00 170.00
1,840 1,860 432.53 396.53 361.53 325.53 301.53 280.53 259.53 238.53 216.53 195.53 174.53
1,860 1,880 439.06 403.06 368.06 332.06 306.06 285.06 264.06 243.06 221.06 200.06 179.06
1,880 1,900 445.59 409.59 374.59 338.59 310.59 289.59 268.59 247.59 225.59 204.59 183.59
1,900 1,920 452.12 416.12 381.12 345.12 315.12 294.12 273.12 252.12 230.12 209.12 188.12
1,920 1,940 458.65 422.65 387.65 351.65 319.65 298.65 277.65 256.65 234.65 213.65 192.65
1,940 1,960 465.18 429.18 394.18 358.18 324.18 303.18 282.18 261.18 239.18 218.18 197.18
1,960 1,980 471.71 435.71 400.71 364.71 329.71 307.71 286.71 265.71 243.71 222.71 201.71
1,980 2,000 478.24 442.24 407.24 371.24 336.24 312.24 291.24 270.24 248.24 227.24 206.24
2,000 2,020 484.77 448.77 413.77 377.77 342.77 316.77 295.77 274.77 252.77 231.77 210.77
2,020 2,040 491.30 455.30 420.30 384.30 349.30 321.30 300.30 279.30 257.30 236.30 215.30
2,040 2,060 497.83 461.83 426.83 390.83 355.83 325.83 304.83 283.83 261.83 240.83 219.83
2,060 2,080 504.36 468.36 433.36 397.36 362.36 330.36 309.36 288.36 266.36 245.36 224.36
2,080 2,100 510.89 474.89 439.89 403.89 368.89 334.89 313.89 292.89 270.89 249.89 228.89
2,100 2,120 517.42 481.42 446.42 410.42 375.42 340.42 318.42 297.42 275.42 254.42 233.42
2,120 2,140 523.95 487.95 452.95 416.95 381.95 346.95 322.95 301.95 279.95 258.95 237.95
$2,140 and over Do not use this table. See page 36 for instructions.
Page 46 Publication 15-A (January 2007)
MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$0 $270 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
270 280 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04
280 290 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80
290 300 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57
300 310 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33
310 320 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10
320 330 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86
330 340 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63
340 350 27.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39
350 360 29.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16
360 370 30.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92
370 380 32.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69
380 390 34.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45
390 400 36.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22
400 410 37.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98
410 420 39.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75
420 430 41.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51
430 440 43.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28
440 450 45.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04
450 460 46.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81
460 470 48.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57
470 480 50.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34
480 490 52.10 38.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10
490 500 53.87 39.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87
500 520 57.02 43.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02
520 540 60.55 46.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55
540 560 64.08 50.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08
560 580 67.61 53.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61
580 600 71.14 57.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14
600 620 74.67 60.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67
620 640 78.20 64.20 49.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20
640 660 81.73 67.73 52.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73
660 680 85.26 71.26 56.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26
680 700 88.79 74.79 59.79 52.79 52.79 52.79 52.79 52.79 52.79 52.79 52.79
700 720 92.32 78.32 63.32 54.32 54.32 54.32 54.32 54.32 54.32 54.32 54.32
720 740 95.85 81.85 66.85 55.85 55.85 55.85 55.85 55.85 55.85 55.85 55.85
740 760 99.38 85.38 70.38 57.38 57.38 57.38 57.38 57.38 57.38 57.38 57.38
760 780 102.91 88.91 73.91 59.91 58.91 58.91 58.91 58.91 58.91 58.91 58.91
780 800 106.44 92.44 77.44 63.44 60.44 60.44 60.44 60.44 60.44 60.44 60.44
800 820 109.97 95.97 80.97 66.97 61.97 61.97 61.97 61.97 61.97 61.97 61.97
820 840 113.50 99.50 84.50 70.50 63.50 63.50 63.50 63.50 63.50 63.50 63.50
840 860 117.03 103.03 88.03 74.03 65.03 65.03 65.03 65.03 65.03 65.03 65.03
860 880 120.56 106.56 91.56 77.56 66.56 66.56 66.56 66.56 66.56 66.56 66.56
880 900 124.09 110.09 95.09 81.09 68.09 68.09 68.09 68.09 68.09 68.09 68.09
900 920 127.62 113.62 98.62 84.62 70.62 69.62 69.62 69.62 69.62 69.62 69.62
920 940 131.15 117.15 102.15 88.15 74.15 71.15 71.15 71.15 71.15 71.15 71.15
940 960 134.68 120.68 105.68 91.68 77.68 72.68 72.68 72.68 72.68 72.68 72.68
960 980 138.21 124.21 109.21 95.21 81.21 74.21 74.21 74.21 74.21 74.21 74.21
980 1,000 142.74 127.74 112.74 98.74 84.74 75.74 75.74 75.74 75.74 75.74 75.74
1,000 1,020 147.27 131.27 116.27 102.27 88.27 77.27 77.27 77.27 77.27 77.27 77.27
1,020 1,040 151.80 134.80 119.80 105.80 91.80 78.80 78.80 78.80 78.80 78.80 78.80
1,040 1,060 156.33 138.33 123.33 109.33 95.33 81.33 80.33 80.33 80.33 80.33 80.33
1,060 1,080 160.86 141.86 126.86 112.86 98.86 84.86 81.86 81.86 81.86 81.86 81.86
1,080 1,100 165.39 145.39 130.39 116.39 102.39 88.39 83.39 83.39 83.39 83.39 83.39
1,100 1,120 169.92 148.92 133.92 119.92 105.92 91.92 84.92 84.92 84.92 84.92 84.92
1,120 1,140 174.45 152.45 137.45 123.45 109.45 95.45 86.45 86.45 86.45 86.45 86.45
1,140 1,160 178.98 156.98 140.98 126.98 112.98 98.98 87.98 87.98 87.98 87.98 87.98
1,160 1,180 183.51 161.51 144.51 130.51 116.51 102.51 89.51 89.51 89.51 89.51 89.51
1,180 1,200 188.04 166.04 148.04 134.04 120.04 106.04 92.04 91.04 91.04 91.04 91.04
1,200 1,220 192.57 170.57 151.57 137.57 123.57 109.57 95.57 92.57 92.57 92.57 92.57
1,220 1,240 197.10 175.10 155.10 141.10 127.10 113.10 99.10 94.10 94.10 94.10 94.10
1,240 1,260 201.63 179.63 158.63 144.63 130.63 116.63 102.63 95.63 95.63 95.63 95.63
1,260 1,280 206.16 184.16 163.16 148.16 134.16 120.16 106.16 97.16 97.16 97.16 97.16
1,280 1,300 210.69 188.69 167.69 151.69 137.69 123.69 109.69 98.69 98.69 98.69 98.69
1,300 1,320 215.22 193.22 172.22 155.22 141.22 127.22 113.22 100.22 100.22 100.22 100.22
1,320 1,340 219.75 197.75 176.75 158.75 144.75 130.75 116.75 102.75 101.75 101.75 101.75
1,340 1,360 224.28 202.28 181.28 162.28 148.28 134.28 120.28 106.28 103.28 103.28 103.28
1,360 1,380 228.81 206.81 185.81 165.81 151.81 137.81 123.81 109.81 104.81 104.81 104.81
1,380 1,400 233.34 211.34 190.34 169.34 155.34 141.34 127.34 113.34 106.34 106.34 106.34
1,400 1,420 237.87 215.87 194.87 173.87 158.87 144.87 130.87 116.87 107.87 107.87 107.87
(Continued on next page)
Publication 15-A (January 2007) Page 47
MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$1,420 $1,440 $242.40 $220.40 $199.40 $178.40 $162.40 $148.40 $134.40 $120.40 $109.40 $109.40 $109.40
1,440 1,460 246.93 224.93 203.93 182.93 165.93 151.93 137.93 123.93 110.93 110.93 110.93
1,460 1,480 251.46 229.46 208.46 187.46 169.46 155.46 141.46 127.46 112.46 112.46 112.46
1,480 1,500 255.99 233.99 212.99 191.99 172.99 158.99 144.99 130.99 115.99 113.99 113.99
1,500 1,520 260.52 238.52 217.52 196.52 176.52 162.52 148.52 134.52 119.52 115.52 115.52
1,520 1,540 265.05 243.05 222.05 201.05 180.05 166.05 152.05 138.05 123.05 117.05 117.05
1,540 1,560 269.58 247.58 226.58 205.58 184.58 169.58 155.58 141.58 126.58 118.58 118.58
1,560 1,580 274.11 252.11 231.11 210.11 189.11 173.11 159.11 145.11 130.11 120.11 120.11
1,580 1,600 278.64 256.64 235.64 214.64 193.64 176.64 162.64 148.64 133.64 121.64 121.64
1,600 1,620 283.17 261.17 240.17 219.17 198.17 180.17 166.17 152.17 137.17 123.17 123.17
1,620 1,640 287.70 265.70 244.70 223.70 202.70 183.70 169.70 155.70 140.70 126.70 124.70
1,640 1,660 292.23 270.23 249.23 228.23 207.23 187.23 173.23 159.23 144.23 130.23 126.23
1,660 1,680 296.76 274.76 253.76 232.76 211.76 190.76 176.76 162.76 147.76 133.76 127.76
1,680 1,700 301.29 279.29 258.29 237.29 216.29 194.29 180.29 166.29 151.29 137.29 129.29
1,700 1,720 305.82 283.82 262.82 241.82 220.82 198.82 183.82 169.82 154.82 140.82 130.82
1,720 1,740 310.35 288.35 267.35 246.35 225.35 203.35 187.35 173.35 158.35 144.35 132.35
1,740 1,760 314.88 292.88 271.88 250.88 229.88 207.88 190.88 176.88 161.88 147.88 133.88
1,760 1,780 319.41 297.41 276.41 255.41 234.41 212.41 194.41 180.41 165.41 151.41 137.41
1,780 1,800 323.94 301.94 280.94 259.94 238.94 216.94 197.94 183.94 168.94 154.94 140.94
1,800 1,820 328.47 306.47 285.47 264.47 243.47 221.47 201.47 187.47 172.47 158.47 144.47
1,820 1,840 333.00 311.00 290.00 269.00 248.00 226.00 205.00 191.00 176.00 162.00 148.00
1,840 1,860 337.53 315.53 294.53 273.53 252.53 230.53 209.53 194.53 179.53 165.53 151.53
1,860 1,880 342.06 320.06 299.06 278.06 257.06 235.06 214.06 198.06 183.06 169.06 155.06
1,880 1,900 346.59 324.59 303.59 282.59 261.59 239.59 218.59 201.59 186.59 172.59 158.59
1,900 1,920 351.12 329.12 308.12 287.12 266.12 244.12 223.12 205.12 190.12 176.12 162.12
1,920 1,940 355.65 333.65 312.65 291.65 270.65 248.65 227.65 208.65 193.65 179.65 165.65
1,940 1,960 360.18 338.18 317.18 296.18 275.18 253.18 232.18 212.18 197.18 183.18 169.18
1,960 1,980 364.71 342.71 321.71 300.71 279.71 257.71 236.71 215.71 200.71 186.71 172.71
1,980 2,000 369.24 347.24 326.24 305.24 284.24 262.24 241.24 220.24 204.24 190.24 176.24
2,000 2,020 373.77 351.77 330.77 309.77 288.77 266.77 245.77 224.77 207.77 193.77 179.77
2,020 2,040 378.30 356.30 335.30 314.30 293.30 271.30 250.30 229.30 211.30 197.30 183.30
2,040 2,060 382.83 360.83 339.83 318.83 297.83 275.83 254.83 233.83 214.83 200.83 186.83
2,060 2,080 387.36 365.36 344.36 323.36 302.36 280.36 259.36 238.36 218.36 204.36 190.36
2,080 2,100 391.89 369.89 348.89 327.89 306.89 284.89 263.89 242.89 221.89 207.89 193.89
2,100 2,120 396.42 374.42 353.42 332.42 311.42 289.42 268.42 247.42 226.42 211.42 197.42
2,120 2,140 400.95 378.95 357.95 336.95 315.95 293.95 272.95 251.95 230.95 214.95 200.95
2,140 2,160 405.48 383.48 362.48 341.48 320.48 298.48 277.48 256.48 235.48 218.48 204.48
2,160 2,180 410.01 388.01 367.01 346.01 325.01 303.01 282.01 261.01 240.01 222.01 208.01
2,180 2,200 414.54 392.54 371.54 350.54 329.54 307.54 286.54 265.54 244.54 225.54 211.54
2,200 2,220 419.07 397.07 376.07 355.07 334.07 312.07 291.07 270.07 249.07 229.07 215.07
2,220 2,240 423.60 401.60 380.60 359.60 338.60 316.60 295.60 274.60 253.60 232.60 218.60
2,240 2,260 428.13 406.13 385.13 364.13 343.13 321.13 300.13 279.13 258.13 236.13 222.13
2,260 2,280 432.66 410.66 389.66 368.66 347.66 325.66 304.66 283.66 262.66 240.66 225.66
2,280 2,300 437.19 415.19 394.19 373.19 352.19 330.19 309.19 288.19 267.19 245.19 229.19
2,300 2,320 441.72 419.72 398.72 377.72 356.72 334.72 313.72 292.72 271.72 249.72 232.72
2,320 2,340 446.25 424.25 403.25 382.25 361.25 339.25 318.25 297.25 276.25 254.25 236.25
2,340 2,360 450.78 428.78 407.78 386.78 365.78 343.78 322.78 301.78 280.78 258.78 239.78
2,360 2,380 455.31 433.31 412.31 391.31 370.31 348.31 327.31 306.31 285.31 263.31 243.31
2,380 2,400 459.84 437.84 416.84 395.84 374.84 352.84 331.84 310.84 289.84 267.84 246.84
2,400 2,420 464.37 442.37 421.37 400.37 379.37 357.37 336.37 315.37 294.37 272.37 251.37
2,420 2,440 468.90 446.90 425.90 404.90 383.90 361.90 340.90 319.90 298.90 276.90 255.90
2,440 2,460 473.43 451.43 430.43 409.43 388.43 366.43 345.43 324.43 303.43 281.43 260.43
2,460 2,480 477.96 455.96 434.96 413.96 392.96 370.96 349.96 328.96 307.96 285.96 264.96
2,480 2,500 482.49 460.49 439.49 418.49 397.49 375.49 354.49 333.49 312.49 290.49 269.49
2,500 2,520 487.02 465.02 444.02 423.02 402.02 380.02 359.02 338.02 317.02 295.02 274.02
2,520 2,540 491.55 469.55 448.55 427.55 406.55 384.55 363.55 342.55 321.55 299.55 278.55
2,540 2,560 496.08 474.08 453.08 432.08 411.08 389.08 368.08 347.08 326.08 304.08 283.08
2,560 2,580 500.61 478.61 457.61 436.61 415.61 393.61 372.61 351.61 330.61 308.61 287.61
2,580 2,600 505.14 483.14 462.14 441.14 420.14 398.14 377.14 356.14 335.14 313.14 292.14
2,600 2,620 509.67 487.67 466.67 445.67 424.67 402.67 381.67 360.67 339.67 317.67 296.67
2,620 2,640 514.20 492.20 471.20 450.20 429.20 407.20 386.20 365.20 344.20 322.20 301.20
2,640 2,660 518.73 496.73 475.73 454.73 433.73 411.73 390.73 369.73 348.73 326.73 305.73
2,660 2,680 523.26 501.26 480.26 459.26 438.26 416.26 395.26 374.26 353.26 331.26 310.26
2,680 2,700 527.79 505.79 484.79 463.79 442.79 420.79 399.79 378.79 357.79 335.79 314.79
2,700 2,720 532.32 510.32 489.32 468.32 447.32 425.32 404.32 383.32 362.32 340.32 319.32
$2,720 and over Do not use this table. See page 36 for instructions.
Page 48 Publication 15-A (January 2007)
SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$0 $220 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
220 230 $17.2 $17.2 $17.2 $17.2 $17.2 $17.2 $17.2 $17.2 $17.2 $17.2 $17.2
230 240 18.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98
240 250 20.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74
250 260 22.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51
260 270 24.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27
270 280 26.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04
280 290 27.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80
290 300 29.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57
300 320 32.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72
320 340 36.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25
340 360 39.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78
360 380 43.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31
380 400 46.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84
400 420 50.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37
420 440 53.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90
440 460 57.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43
460 480 60.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96
480 500 64.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49
500 520 68.02 40.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02
520 540 71.55 43.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55
540 560 75.08 47.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08
560 580 78.61 50.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61
580 600 82.14 54.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14
600 640 87.43 59.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43
640 680 94.49 66.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49
680 720 101.55 73.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55
720 760 108.61 80.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61
760 800 115.67 87.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67
800 840 122.73 94.73 65.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73
840 880 130.79 101.79 72.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79
880 920 139.85 108.85 79.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85
920 960 148.91 115.91 86.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91
960 1,000 157.97 122.97 93.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97
1,000 1,040 167.03 130.03 101.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03
1,040 1,080 176.09 137.09 108.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09
1,080 1,120 185.15 144.15 115.15 87.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15
1,120 1,160 194.21 151.21 122.21 94.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21
1,160 1,200 203.27 160.27 129.27 101.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27
1,200 1,240 212.33 169.33 136.33 108.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33
1,240 1,280 221.39 178.39 143.39 115.39 96.39 96.39 96.39 96.39 96.39 96.39 96.39
1,280 1,320 230.45 187.45 150.45 122.45 99.45 99.45 99.45 99.45 99.45 99.45 99.45
1,320 1,360 239.51 196.51 157.51 129.51 102.51 102.51 102.51 102.51 102.51 102.51 102.51
1,360 1,400 248.57 205.57 164.57 136.57 108.57 105.57 105.57 105.57 105.57 105.57 105.57
1,400 1,440 257.63 214.63 172.63 143.63 115.63 108.63 108.63 108.63 108.63 108.63 108.63
1,440 1,480 266.69 223.69 181.69 150.69 122.69 111.69 111.69 111.69 111.69 111.69 111.69
1,480 1,520 275.75 232.75 190.75 157.75 129.75 114.75 114.75 114.75 114.75 114.75 114.75
1,520 1,560 284.81 241.81 199.81 164.81 136.81 117.81 117.81 117.81 117.81 117.81 117.81
1,560 1,600 293.87 250.87 208.87 171.87 143.87 120.87 120.87 120.87 120.87 120.87 120.87
1,600 1,640 302.93 259.93 217.93 178.93 150.93 123.93 123.93 123.93 123.93 123.93 123.93
1,640 1,680 311.99 268.99 226.99 185.99 157.99 128.99 126.99 126.99 126.99 126.99 126.99
1,680 1,720 321.05 278.05 236.05 193.05 165.05 136.05 130.05 130.05 130.05 130.05 130.05
1,720 1,760 330.11 287.11 245.11 202.11 172.11 143.11 133.11 133.11 133.11 133.11 133.11
1,760 1,800 339.17 296.17 254.17 211.17 179.17 150.17 136.17 136.17 136.17 136.17 136.17
1,800 1,840 348.23 305.23 263.23 220.23 186.23 157.23 139.23 139.23 139.23 139.23 139.23
1,840 1,880 357.29 314.29 272.29 229.29 193.29 164.29 142.29 142.29 142.29 142.29 142.29
1,880 1,920 366.35 323.35 281.35 238.35 200.35 171.35 145.35 145.35 145.35 145.35 145.35
1,920 1,960 375.41 332.41 290.41 247.41 207.41 178.41 150.41 148.41 148.41 148.41 148.41
1,960 2,000 384.47 341.47 299.47 256.47 214.47 185.47 157.47 151.47 151.47 151.47 151.47
2,000 2,040 393.53 350.53 308.53 265.53 223.53 192.53 164.53 154.53 154.53 154.53 154.53
2,040 2,080 402.59 359.59 317.59 274.59 232.59 199.59 171.59 157.59 157.59 157.59 157.59
2,080 2,120 411.65 368.65 326.65 283.65 241.65 206.65 178.65 160.65 160.65 160.65 160.65
2,120 2,160 420.71 377.71 335.71 292.71 250.71 213.71 185.71 163.71 163.71 163.71 163.71
2,160 2,200 429.77 386.77 344.77 301.77 259.77 220.77 192.77 166.77 166.77 166.77 166.77
2,200 2,240 438.83 395.83 353.83 310.83 268.83 227.83 199.83 171.83 169.83 169.83 169.83
2,240 2,280 447.89 404.89 362.89 319.89 277.89 234.89 206.89 178.89 172.89 172.89 172.89
2,280 2,320 456.95 413.95 371.95 328.95 286.95 243.95 213.95 185.95 175.95 175.95 175.95
2,320 2,360 466.01 423.01 381.01 338.01 296.01 253.01 221.01 193.01 179.01 179.01 179.01
2,360 2,400 475.07 432.07 390.07 347.07 305.07 262.07 228.07 200.07 182.07 182.07 182.07
2,400 2,440 484.13 441.13 399.13 356.13 314.13 271.13 235.13 207.13 185.13 185.13 185.13
(Continued on next page)
Publication 15-A (January 2007) Page 49
SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$2,440 $2,480 $493.19 $450.19 $408.19 $365.19 $323.19 $280.19 $242.19 $214.19 $188.19 $188.19 $188.19
2,480 2,520 502.25 459.25 417.25 374.25 332.25 289.25 249.25 221.25 192.25 191.25 191.25
2,520 2,560 511.31 468.31 426.31 383.31 341.31 298.31 256.31 228.31 199.31 194.31 194.31
2,560 2,600 520.37 477.37 435.37 392.37 350.37 307.37 265.37 235.37 206.37 197.37 197.37
2,600 2,640 529.43 486.43 444.43 401.43 359.43 316.43 274.43 242.43 213.43 200.43 200.43
2,640 2,680 538.49 495.49 453.49 410.49 368.49 325.49 283.49 249.49 220.49 203.49 203.49
2,680 2,720 547.55 504.55 462.55 419.55 377.55 334.55 292.55 256.55 227.55 206.55 206.55
2,720 2,760 556.61 513.61 471.61 428.61 386.61 343.61 301.61 263.61 234.61 209.61 209.61
2,760 2,800 565.67 522.67 480.67 437.67 395.67 352.67 310.67 270.67 241.67 213.67 212.67
2,800 2,840 576.73 531.73 489.73 446.73 404.73 361.73 319.73 277.73 248.73 220.73 215.73
2,840 2,880 589.79 540.79 498.79 455.79 413.79 370.79 328.79 285.79 255.79 227.79 218.79
2,880 2,920 602.85 549.85 507.85 464.85 422.85 379.85 337.85 294.85 262.85 234.85 221.85
2,920 2,960 615.91 558.91 516.91 473.91 431.91 388.91 346.91 303.91 269.91 241.91 224.91
2,960 3,000 628.97 567.97 525.97 482.97 440.97 397.97 355.97 312.97 276.97 248.97 227.97
3,000 3,040 642.03 577.03 535.03 492.03 450.03 407.03 365.03 322.03 284.03 256.03 231.03
3,040 3,080 655.09 586.09 544.09 501.09 459.09 416.09 374.09 331.09 291.09 263.09 235.09
3,080 3,120 668.15 598.15 553.15 510.15 468.15 425.15 383.15 340.15 298.15 270.15 242.15
3,120 3,160 681.21 611.21 562.21 519.21 477.21 434.21 392.21 349.21 307.21 277.21 249.21
3,160 3,200 694.27 624.27 571.27 528.27 486.27 443.27 401.27 358.27 316.27 284.27 256.27
3,200 3,240 707.33 637.33 580.33 537.33 495.33 452.33 410.33 367.33 325.33 291.33 263.33
3,240 3,280 720.39 650.39 589.39 546.39 504.39 461.39 419.39 376.39 334.39 298.39 270.39
3,280 3,320 733.45 663.45 598.45 555.45 513.45 470.45 428.45 385.45 343.45 305.45 277.45
3,320 3,360 746.51 676.51 607.51 564.51 522.51 479.51 437.51 394.51 352.51 312.51 284.51
3,360 3,400 759.57 689.57 618.57 573.57 531.57 488.57 446.57 403.57 361.57 319.57 291.57
3,400 3,440 772.63 702.63 631.63 582.63 540.63 497.63 455.63 412.63 370.63 327.63 298.63
3,440 3,480 785.69 715.69 644.69 591.69 549.69 506.69 464.69 421.69 379.69 336.69 305.69
3,480 3,520 798.75 728.75 657.75 600.75 558.75 515.75 473.75 430.75 388.75 345.75 312.75
3,520 3,560 811.81 741.81 670.81 609.81 567.81 524.81 482.81 439.81 397.81 354.81 319.81
3,560 3,600 824.87 754.87 683.87 618.87 576.87 533.87 491.87 448.87 406.87 363.87 326.87
3,600 3,640 837.93 767.93 696.93 627.93 585.93 542.93 500.93 457.93 415.93 372.93 333.93
3,640 3,680 850.99 780.99 709.99 638.99 594.99 551.99 509.99 466.99 424.99 381.99 340.99
3,680 3,720 864.05 794.05 723.05 652.05 604.05 561.05 519.05 476.05 434.05 391.05 349.05
3,720 3,760 877.11 807.11 736.11 665.11 613.11 570.11 528.11 485.11 443.11 400.11 358.11
3,760 3,800 890.17 820.17 749.17 678.17 622.17 579.17 537.17 494.17 452.17 409.17 367.17
3,800 3,840 903.23 833.23 762.23 691.23 631.23 588.23 546.23 503.23 461.23 418.23 376.23
3,840 3,880 916.29 846.29 775.29 704.29 640.29 597.29 555.29 512.29 470.29 427.29 385.29
3,880 3,920 929.35 859.35 788.35 717.35 649.35 606.35 564.35 521.35 479.35 436.35 394.35
3,920 3,960 942.41 872.41 801.41 730.41 659.41 615.41 573.41 530.41 488.41 445.41 403.41
3,960 4,000 955.47 885.47 814.47 743.47 672.47 624.47 582.47 539.47 497.47 454.47 412.47
4,000 4,040 968.53 898.53 827.53 756.53 685.53 633.53 591.53 548.53 506.53 463.53 421.53
4,040 4,080 981.59 911.59 840.59 769.59 698.59 642.59 600.59 557.59 515.59 472.59 430.59
4,080 4,120 994.65 924.65 853.65 782.65 711.65 651.65 609.65 566.65 524.65 481.65 439.65
4,120 4,160 1,007.71 937.71 866.71 795.71 724.71 660.71 618.71 575.71 533.71 490.71 448.71
4,160 4,200 1,020.77 950.77 879.77 808.77 737.77 669.77 627.77 584.77 542.77 499.77 457.77
4,200 4,240 1,033.83 963.83 892.83 821.83 750.83 679.83 636.83 593.83 551.83 508.83 466.83
4,240 4,280 1,046.89 976.89 905.89 834.89 763.89 692.89 645.89 602.89 560.89 517.89 475.89
4,280 4,320 1,059.95 989.95 918.95 847.95 776.95 705.95 654.95 611.95 569.95 526.95 484.95
4,320 4,360 1,073.01 1,003.01 932.01 861.01 790.01 719.01 664.01 621.01 579.01 536.01 494.01
4,360 4,400 1,086.07 1,016.07 945.07 874.07 803.07 732.07 673.07 630.07 588.07 545.07 503.07
4,400 4,440 1,099.13 1,029.13 958.13 887.13 816.13 745.13 682.13 639.13 597.13 554.13 512.13
4,440 4,480 1,112.19 1,042.19 971.19 900.19 829.19 758.19 691.19 648.19 606.19 563.19 521.19
4,480 4,520 1,125.25 1,055.25 984.25 913.25 842.25 771.25 700.25 657.25 615.25 572.25 530.25
4,520 4,560 1,138.31 1,068.31 997.31 926.31 855.31 784.31 713.31 666.31 624.31 581.31 539.31
4,560 4,600 1,151.37 1,081.37 1,010.37 939.37 868.37 797.37 726.37 675.37 633.37 590.37 548.37
4,600 4,640 1,164.43 1,094.43 1,023.43 952.43 881.43 810.43 739.43 684.43 642.43 599.43 557.43
4,640 4,680 1,177.49 1,107.49 1,036.49 965.49 894.49 823.49 752.49 693.49 651.49 608.49 566.49
4,680 4,720 1,190.55 1,120.55 1,049.55 978.55 907.55 836.55 765.55 702.55 660.55 617.55 575.55
4,720 4,760 1,203.61 1,133.61 1,062.61 991.61 920.61 849.61 778.61 711.61 669.61 626.61 584.61
4,760 4,800 1,216.67 1,146.67 1,075.67 1,004.67 933.67 862.67 791.67 721.67 678.67 635.67 593.67
4,800 4,840 1,229.73 1,159.73 1,088.73 1,017.73 946.73 875.73 804.73 734.73 687.73 644.73 602.73
4,840 4,880 1,242.79 1,172.79 1,101.79 1,030.79 959.79 888.79 817.79 747.79 696.79 653.79 611.79
4,880 4,920 1,255.85 1,185.85 1,114.85 1,043.85 972.85 901.85 830.85 760.85 705.85 662.85 620.85
4,920 4,960 1,268.91 1,198.91 1,127.91 1,056.91 985.91 914.91 843.91 773.91 714.91 671.91 629.91
4,960 5,000 1,281.97 1,211.97 1,140.97 1,069.97 998.97 927.97 856.97 786.97 723.97 680.97 638.97
5,000 5,040 1,295.03 1,225.03 1,154.03 1,083.03 1,012.03 941.03 870.03 800.03 733.03 690.03 648.03
$5,040 and over Do not use this table. See page 36 for instructions.
Page 50 Publication 15-A (January 2007)
MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$0 $540 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
540 560 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08
560 580 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61
580 600 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14
600 640 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43
640 680 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49
680 720 56.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55
720 760 63.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61
760 800 70.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67
800 840 77.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73
840 880 84.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79
880 920 91.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85
920 960 98.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91
960 1,000 105.97 77.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97
1,000 1,040 113.03 85.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03
1,040 1,080 120.09 92.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09
1,080 1,120 127.15 99.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15
1,120 1,160 134.21 106.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21
1,160 1,200 141.27 113.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27
1,200 1,240 148.33 120.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33
1,240 1,280 155.39 127.39 99.39 96.39 96.39 96.39 96.39 96.39 96.39 96.39 96.39
1,280 1,320 162.45 134.45 106.45 99.45 99.45 99.45 99.45 99.45 99.45 99.45 99.45
1,320 1,360 169.51 141.51 113.51 102.51 102.51 102.51 102.51 102.51 102.51 102.51 102.51
1,360 1,400 176.57 148.57 120.57 105.57 105.57 105.57 105.57 105.57 105.57 105.57 105.57
1,400 1,440 183.63 155.63 127.63 108.63 108.63 108.63 108.63 108.63 108.63 108.63 108.63
1,440 1,480 190.69 162.69 134.69 111.69 111.69 111.69 111.69 111.69 111.69 111.69 111.69
1,480 1,520 197.75 169.75 141.75 114.75 114.75 114.75 114.75 114.75 114.75 114.75 114.75
1,520 1,560 204.81 176.81 148.81 119.81 117.81 117.81 117.81 117.81 117.81 117.81 117.81
1,560 1,600 211.87 183.87 155.87 126.87 120.87 120.87 120.87 120.87 120.87 120.87 120.87
1,600 1,640 218.93 190.93 162.93 133.93 123.93 123.93 123.93 123.93 123.93 123.93 123.93
1,640 1,680 225.99 197.99 169.99 140.99 126.99 126.99 126.99 126.99 126.99 126.99 126.99
1,680 1,720 233.05 205.05 177.05 148.05 130.05 130.05 130.05 130.05 130.05 130.05 130.05
1,720 1,760 240.11 212.11 184.11 155.11 133.11 133.11 133.11 133.11 133.11 133.11 133.11
1,760 1,800 247.17 219.17 191.17 162.17 136.17 136.17 136.17 136.17 136.17 136.17 136.17
1,800 1,840 254.23 226.23 198.23 169.23 141.23 139.23 139.23 139.23 139.23 139.23 139.23
1,840 1,880 261.29 233.29 205.29 176.29 148.29 142.29 142.29 142.29 142.29 142.29 142.29
1,880 1,920 268.35 240.35 212.35 183.35 155.35 145.35 145.35 145.35 145.35 145.35 145.35
1,920 1,960 275.41 247.41 219.41 190.41 162.41 148.41 148.41 148.41 148.41 148.41 148.41
1,960 2,000 284.47 254.47 226.47 197.47 169.47 151.47 151.47 151.47 151.47 151.47 151.47
2,000 2,040 293.53 261.53 233.53 204.53 176.53 154.53 154.53 154.53 154.53 154.53 154.53
2,040 2,080 302.59 268.59 240.59 211.59 183.59 157.59 157.59 157.59 157.59 157.59 157.59
2,080 2,120 311.65 275.65 247.65 218.65 190.65 162.65 160.65 160.65 160.65 160.65 160.65
2,120 2,160 320.71 282.71 254.71 225.71 197.71 169.71 163.71 163.71 163.71 163.71 163.71
2,160 2,200 329.77 289.77 261.77 232.77 204.77 176.77 166.77 166.77 166.77 166.77 166.77
2,200 2,240 338.83 296.83 268.83 239.83 211.83 183.83 169.83 169.83 169.83 169.83 169.83
2,240 2,280 347.89 305.89 275.89 246.89 218.89 190.89 172.89 172.89 172.89 172.89 172.89
2,280 2,320 356.95 314.95 282.95 253.95 225.95 197.95 175.95 175.95 175.95 175.95 175.95
2,320 2,360 366.01 324.01 290.01 261.01 233.01 205.01 179.01 179.01 179.01 179.01 179.01
2,360 2,400 375.07 333.07 297.07 268.07 240.07 212.07 183.07 182.07 182.07 182.07 182.07
2,400 2,440 384.13 342.13 304.13 275.13 247.13 219.13 190.13 185.13 185.13 185.13 185.13
2,440 2,480 393.19 351.19 311.19 282.19 254.19 226.19 197.19 188.19 188.19 188.19 188.19
2,480 2,520 402.25 360.25 318.25 289.25 261.25 233.25 204.25 191.25 191.25 191.25 191.25
2,520 2,560 411.31 369.31 326.31 296.31 268.31 240.31 211.31 194.31 194.31 194.31 194.31
2,560 2,600 420.37 378.37 335.37 303.37 275.37 247.37 218.37 197.37 197.37 197.37 197.37
2,600 2,640 429.43 387.43 344.43 310.43 282.43 254.43 225.43 200.43 200.43 200.43 200.43
2,640 2,680 438.49 396.49 353.49 317.49 289.49 261.49 232.49 204.49 203.49 203.49 203.49
2,680 2,720 447.55 405.55 362.55 324.55 296.55 268.55 239.55 211.55 206.55 206.55 206.55
2,720 2,760 456.61 414.61 371.61 331.61 303.61 275.61 246.61 218.61 209.61 209.61 209.61
2,760 2,800 465.67 423.67 380.67 338.67 310.67 282.67 253.67 225.67 212.67 212.67 212.67
2,800 2,840 474.73 432.73 389.73 347.73 317.73 289.73 260.73 232.73 215.73 215.73 215.73
2,840 2,880 483.79 441.79 398.79 356.79 324.79 296.79 267.79 239.79 218.79 218.79 218.79
2,880 2,920 492.85 450.85 407.85 365.85 331.85 303.85 274.85 246.85 221.85 221.85 221.85
2,920 2,960 501.91 459.91 416.91 374.91 338.91 310.91 281.91 253.91 225.91 224.91 224.91
2,960 3,000 510.97 468.97 425.97 383.97 345.97 317.97 288.97 260.97 232.97 227.97 227.97
3,000 3,040 520.03 478.03 435.03 393.03 353.03 325.03 296.03 268.03 240.03 231.03 231.03
3,040 3,080 529.09 487.09 444.09 402.09 360.09 332.09 303.09 275.09 247.09 234.09 234.09
3,080 3,120 538.15 496.15 453.15 411.15 368.15 339.15 310.15 282.15 254.15 237.15 237.15
3,120 3,160 547.21 505.21 462.21 420.21 377.21 346.21 317.21 289.21 261.21 240.21 240.21
3,160 3,200 556.27 514.27 471.27 429.27 386.27 353.27 324.27 296.27 268.27 243.27 243.27
3,200 3,240 565.33 523.33 480.33 438.33 395.33 360.33 331.33 303.33 275.33 246.33 246.33
(Continued on next page)
Publication 15-A (January 2007) Page 51
MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$3,240 $3,280 $574.39 $532.39 $489.39 $447.39 $404.39 $367.39 $338.39 $310.39 $282.39 $253.39 $249.39
3,280 3,320 583.45 541.45 498.45 456.45 413.45 374.45 345.45 317.45 289.45 260.45 252.45
3,320 3,360 592.51 550.51 507.51 465.51 422.51 381.51 352.51 324.51 296.51 267.51 255.51
3,360 3,400 601.57 559.57 516.57 474.57 431.57 389.57 359.57 331.57 303.57 274.57 258.57
3,400 3,440 610.63 568.63 525.63 483.63 440.63 398.63 366.63 338.63 310.63 281.63 261.63
3,440 3,480 619.69 577.69 534.69 492.69 449.69 407.69 373.69 345.69 317.69 288.69 264.69
3,480 3,520 628.75 586.75 543.75 501.75 458.75 416.75 380.75 352.75 324.75 295.75 267.75
3,520 3,560 637.81 595.81 552.81 510.81 467.81 425.81 387.81 359.81 331.81 302.81 274.81
3,560 3,600 646.87 604.87 561.87 519.87 476.87 434.87 394.87 366.87 338.87 309.87 281.87
3,600 3,640 655.93 613.93 570.93 528.93 485.93 443.93 401.93 373.93 345.93 316.93 288.93
3,640 3,680 664.99 622.99 579.99 537.99 494.99 452.99 409.99 380.99 352.99 323.99 295.99
3,680 3,720 674.05 632.05 589.05 547.05 504.05 462.05 419.05 388.05 360.05 331.05 303.05
3,720 3,760 683.11 641.11 598.11 556.11 513.11 471.11 428.11 395.11 367.11 338.11 310.11
3,760 3,800 692.17 650.17 607.17 565.17 522.17 480.17 437.17 402.17 374.17 345.17 317.17
3,800 3,840 701.23 659.23 616.23 574.23 531.23 489.23 446.23 409.23 381.23 352.23 324.23
3,840 3,880 710.29 668.29 625.29 583.29 540.29 498.29 455.29 416.29 388.29 359.29 331.29
3,880 3,920 719.35 677.35 634.35 592.35 549.35 507.35 464.35 423.35 395.35 366.35 338.35
3,920 3,960 728.41 686.41 643.41 601.41 558.41 516.41 473.41 431.41 402.41 373.41 345.41
3,960 4,000 737.47 695.47 652.47 610.47 567.47 525.47 482.47 440.47 409.47 380.47 352.47
4,000 4,040 746.53 704.53 661.53 619.53 576.53 534.53 491.53 449.53 416.53 387.53 359.53
4,040 4,080 755.59 713.59 670.59 628.59 585.59 543.59 500.59 458.59 423.59 394.59 366.59
4,080 4,120 764.65 722.65 679.65 637.65 594.65 552.65 509.65 467.65 430.65 401.65 373.65
4,120 4,160 773.71 731.71 688.71 646.71 603.71 561.71 518.71 476.71 437.71 408.71 380.71
4,160 4,200 782.77 740.77 697.77 655.77 612.77 570.77 527.77 485.77 444.77 415.77 387.77
4,200 4,240 791.83 749.83 706.83 664.83 621.83 579.83 536.83 494.83 451.83 422.83 394.83
4,240 4,280 800.89 758.89 715.89 673.89 630.89 588.89 545.89 503.89 460.89 429.89 401.89
4,280 4,320 809.95 767.95 724.95 682.95 639.95 597.95 554.95 512.95 469.95 436.95 408.95
4,320 4,360 819.01 777.01 734.01 692.01 649.01 607.01 564.01 522.01 479.01 444.01 416.01
4,360 4,400 828.07 786.07 743.07 701.07 658.07 616.07 573.07 531.07 488.07 451.07 423.07
4,400 4,440 837.13 795.13 752.13 710.13 667.13 625.13 582.13 540.13 497.13 458.13 430.13
4,440 4,480 846.19 804.19 761.19 719.19 676.19 634.19 591.19 549.19 506.19 465.19 437.19
4,480 4,520 855.25 813.25 770.25 728.25 685.25 643.25 600.25 558.25 515.25 473.25 444.25
4,520 4,560 864.31 822.31 779.31 737.31 694.31 652.31 609.31 567.31 524.31 482.31 451.31
4,560 4,600 873.37 831.37 788.37 746.37 703.37 661.37 618.37 576.37 533.37 491.37 458.37
4,600 4,640 882.43 840.43 797.43 755.43 712.43 670.43 627.43 585.43 542.43 500.43 465.43
4,640 4,680 891.49 849.49 806.49 764.49 721.49 679.49 636.49 594.49 551.49 509.49 472.49
4,680 4,720 900.55 858.55 815.55 773.55 730.55 688.55 645.55 603.55 560.55 518.55 479.55
4,720 4,760 909.61 867.61 824.61 782.61 739.61 697.61 654.61 612.61 569.61 527.61 486.61
4,760 4,800 918.67 876.67 833.67 791.67 748.67 706.67 663.67 621.67 578.67 536.67 493.67
4,800 4,840 927.73 885.73 842.73 800.73 757.73 715.73 672.73 630.73 587.73 545.73 502.73
4,840 4,880 936.79 894.79 851.79 809.79 766.79 724.79 681.79 639.79 596.79 554.79 511.79
4,880 4,920 945.85 903.85 860.85 818.85 775.85 733.85 690.85 648.85 605.85 563.85 520.85
4,920 4,960 954.91 912.91 869.91 827.91 784.91 742.91 699.91 657.91 614.91 572.91 529.91
4,960 5,000 963.97 921.97 878.97 836.97 793.97 751.97 708.97 666.97 623.97 581.97 538.97
5,000 5,040 973.03 931.03 888.03 846.03 803.03 761.03 718.03 676.03 633.03 591.03 548.03
5,040 5,080 982.09 940.09 897.09 855.09 812.09 770.09 727.09 685.09 642.09 600.09 557.09
5,080 5,120 991.15 949.15 906.15 864.15 821.15 779.15 736.15 694.15 651.15 609.15 566.15
5,120 5,160 1,000.21 958.21 915.21 873.21 830.21 788.21 745.21 703.21 660.21 618.21 575.21
5,160 5,200 1,009.27 967.27 924.27 882.27 839.27 797.27 754.27 712.27 669.27 627.27 584.27
5,200 5,240 1,018.33 976.33 933.33 891.33 848.33 806.33 763.33 721.33 678.33 636.33 593.33
5,240 5,280 1,027.39 985.39 942.39 900.39 857.39 815.39 772.39 730.39 687.39 645.39 602.39
5,280 5,320 1,036.45 994.45 951.45 909.45 866.45 824.45 781.45 739.45 696.45 654.45 611.45
5,320 5,360 1,045.51 1,003.51 960.51 918.51 875.51 833.51 790.51 748.51 705.51 663.51 620.51
5,360 5,400 1,054.57 1,012.57 969.57 927.57 884.57 842.57 799.57 757.57 714.57 672.57 629.57
5,400 5,440 1,063.63 1,021.63 978.63 936.63 893.63 851.63 808.63 766.63 723.63 681.63 638.63
5,440 5,480 1,072.69 1,030.69 987.69 945.69 902.69 860.69 817.69 775.69 732.69 690.69 647.69
5,480 5,520 1,081.75 1,039.75 996.75 954.75 911.75 869.75 826.75 784.75 741.75 699.75 656.75
5,520 5,560 1,090.81 1,048.81 1,005.81 963.81 920.81 878.81 835.81 793.81 750.81 708.81 665.81
5,560 5,600 1,099.87 1,057.87 1,014.87 972.87 929.87 887.87 844.87 802.87 759.87 717.87 674.87
5,600 5,640 1,108.93 1,066.93 1,023.93 981.93 938.93 896.93 853.93 811.93 768.93 726.93 683.93
5,640 5,680 1,117.99 1,075.99 1,032.99 990.99 947.99 905.99 862.99 820.99 777.99 735.99 692.99
5,680 5,720 1,127.05 1,085.05 1,042.05 1,000.05 957.05 915.05 872.05 830.05 787.05 745.05 702.05
5,720 5,760 1,136.11 1,094.11 1,051.11 1,009.11 966.11 924.11 881.11 839.11 796.11 754.11 711.11
5,760 5,800 1,145.17 1,103.17 1,060.17 1,018.17 975.17 933.17 890.17 848.17 805.17 763.17 720.17
5,800 5,840 1,154.23 1,112.23 1,069.23 1,027.23 984.23 942.23 899.23 857.23 814.23 772.23 729.23
$5,840 and over Do not use this table. See page 36 for instructions.
Page 52 Publication 15-A (January 2007)
SINGLE Persons—DAILY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$0 $12 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
12 15 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03
15 18 2.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26
18 21 2.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49
21 24 2.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72
24 27 3.95 1.95 1.95 1.95 1.95 1.95 1.95 1.95 1.95 1.95 1.95
27 30 4.18 3.18 2.18 2.18 2.18 2.18 2.18 2.18 2.18 2.18 2.18
30 33 4.41 3.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41
33 36 4.64 3.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64
36 39 5.87 3.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87
39 42 6.10 5.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10
42 45 7.33 5.33 4.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33
45 48 7.56 5.56 4.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56
48 51 7.79 6.79 4.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79
51 54 9.02 7.02 6.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02
54 57 9.25 7.25 6.25 5.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25
57 60 10.48 8.48 6.48 5.48 4.48 4.48 4.48 4.48 4.48 4.48 4.48
60 63 10.70 8.70 7.70 5.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70
63 66 11.93 9.93 7.93 6.93 4.93 4.93 4.93 4.93 4.93 4.93 4.93
66 69 12.16 10.16 8.16 7.16 6.16 5.16 5.16 5.16 5.16 5.16 5.16
69 72 13.39 11.39 9.39 7.39 6.39 5.39 5.39 5.39 5.39 5.39 5.39
72 75 13.62 11.62 9.62 7.62 6.62 5.62 5.62 5.62 5.62 5.62 5.62
75 78 14.85 12.85 10.85 8.85 6.85 5.85 5.85 5.85 5.85 5.85 5.85
78 81 15.08 13.08 11.08 9.08 8.08 6.08 6.08 6.08 6.08 6.08 6.08
81 84 15.31 13.31 11.31 10.31 8.31 7.31 6.31 6.31 6.31 6.31 6.31
84 87 16.54 14.54 12.54 10.54 8.54 7.54 6.54 6.54 6.54 6.54 6.54
87 90 16.77 14.77 12.77 10.77 9.77 7.77 6.77 6.77 6.77 6.77 6.77
90 93 18.00 16.00 14.00 12.00 10.00 9.00 7.00 7.00 7.00 7.00 7.00
93 96 18.23 16.23 14.23 12.23 10.23 9.23 8.23 7.23 7.23 7.23 7.23
96 99 19.46 17.46 15.46 13.46 11.46 9.46 8.46 7.46 7.46 7.46 7.46
99 102 19.69 17.69 15.69 13.69 11.69 9.69 8.69 7.69 7.69 7.69 7.69
102 105 20.92 18.92 16.92 14.92 12.92 10.92 8.92 7.92 7.92 7.92 7.92
105 108 21.15 19.15 17.15 15.15 13.15 11.15 10.15 8.15 8.15 8.15 8.15
108 111 21.38 19.38 18.38 16.38 14.38 12.38 10.38 9.38 8.38 8.38 8.38
111 114 22.61 20.61 18.61 16.61 14.61 12.61 10.61 9.61 8.61 8.61 8.61
114 117 22.84 20.84 18.84 16.84 15.84 13.84 11.84 9.84 8.84 8.84 8.84
117 120 24.07 22.07 20.07 18.07 16.07 14.07 12.07 11.07 9.07 9.07 9.07
120 123 24.29 22.29 20.29 18.29 16.29 14.29 12.29 11.29 10.29 9.29 9.29
123 126 25.52 23.52 21.52 19.52 17.52 15.52 13.52 11.52 10.52 9.52 9.52
126 129 25.75 23.75 21.75 19.75 17.75 15.75 13.75 12.75 10.75 9.75 9.75
129 132 26.98 24.98 22.98 20.98 18.98 16.98 14.98 12.98 11.98 9.98 9.98
132 135 28.21 25.21 23.21 21.21 19.21 17.21 15.21 13.21 12.21 11.21 10.21
135 138 28.44 26.44 24.44 22.44 20.44 18.44 16.44 14.44 12.44 11.44 10.44
138 141 29.67 26.67 24.67 22.67 20.67 18.67 16.67 14.67 12.67 11.67 10.67
141 144 30.90 26.90 24.90 23.90 21.90 19.90 17.90 15.90 13.90 11.90 10.90
144 147 32.13 28.13 26.13 24.13 22.13 20.13 18.13 16.13 14.13 13.13 11.13
147 150 32.36 29.36 26.36 24.36 22.36 21.36 19.36 17.36 15.36 13.36 12.36
150 153 33.59 30.59 27.59 25.59 23.59 21.59 19.59 17.59 15.59 13.59 12.59
153 156 34.82 30.82 27.82 25.82 23.82 21.82 19.82 17.82 16.82 14.82 12.82
156 159 36.05 32.05 29.05 27.05 25.05 23.05 21.05 19.05 17.05 15.05 14.05
159 162 36.28 33.28 30.28 27.28 25.28 23.28 21.28 19.28 17.28 15.28 14.28
162 165 37.51 34.51 30.51 28.51 26.51 24.51 22.51 20.51 18.51 16.51 14.51
165 168 38.74 34.74 31.74 28.74 26.74 24.74 22.74 20.74 18.74 16.74 15.74
168 171 39.97 35.97 32.97 29.97 27.97 25.97 23.97 21.97 19.97 17.97 15.97
171 174 40.20 37.20 34.20 30.20 28.20 26.20 24.20 22.20 20.20 18.20 16.20
174 177 41.43 38.43 34.43 31.43 29.43 27.43 25.43 23.43 21.43 19.43 17.43
177 180 42.66 38.66 35.66 32.66 29.66 27.66 25.66 23.66 21.66 19.66 17.66
180 183 43.88 39.88 36.88 33.88 29.88 27.88 25.88 24.88 22.88 20.88 18.88
183 186 44.11 41.11 38.11 34.11 31.11 29.11 27.11 25.11 23.11 21.11 19.11
186 189 45.34 42.34 38.34 35.34 32.34 29.34 27.34 25.34 23.34 22.34 20.34
189 192 46.57 42.57 39.57 36.57 33.57 30.57 28.57 26.57 24.57 22.57 20.57
192 195 47.80 43.80 40.80 37.80 33.80 30.80 28.80 26.80 24.80 22.80 20.80
195 198 48.03 45.03 42.03 38.03 35.03 32.03 30.03 28.03 26.03 24.03 22.03
198 201 49.26 46.26 42.26 39.26 36.26 33.26 30.26 28.26 26.26 24.26 22.26
201 204 50.49 46.49 43.49 40.49 37.49 33.49 31.49 29.49 27.49 25.49 23.49
204 207 51.72 47.72 44.72 41.72 37.72 34.72 31.72 29.72 27.72 25.72 23.72
207 210 51.95 48.95 45.95 41.95 38.95 35.95 32.95 30.95 28.95 26.95 24.95
210 213 53.18 50.18 46.18 43.18 40.18 37.18 33.18 31.18 29.18 27.18 25.18
213 216 54.41 50.41 47.41 44.41 41.41 37.41 34.41 31.41 30.41 28.41 26.41
216 219 55.64 51.64 48.64 45.64 41.64 38.64 35.64 32.64 30.64 28.64 26.64
(Continued on next page)
Publication 15-A (January 2007) Page 53
SINGLE Persons—DAILY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$219 $222 $55.87 $52.87 $49.87 $45.87 $42.87 $39.87 $36.87 $32.87 $30.87 $28.87 $26.87
222 225 57.10 54.10 50.10 47.10 44.10 41.10 37.10 34.10 32.10 30.10 28.10
225 228 58.33 54.33 51.33 48.33 45.33 41.33 38.33 35.33 32.33 30.33 28.33
228 231 59.56 55.56 52.56 49.56 45.56 42.56 39.56 36.56 33.56 31.56 29.56
231 234 59.79 56.79 53.79 49.79 46.79 43.79 40.79 36.79 33.79 31.79 29.79
234 237 61.02 58.02 54.02 51.02 48.02 45.02 41.02 38.02 35.02 33.02 31.02
237 240 62.25 58.25 55.25 52.25 49.25 45.25 42.25 39.25 36.25 33.25 31.25
240 243 63.47 59.47 56.47 53.47 49.47 46.47 43.47 40.47 36.47 34.47 32.47
243 246 63.70 60.70 57.70 53.70 50.70 47.70 44.70 40.70 37.70 34.70 32.70
246 249 64.93 61.93 57.93 54.93 51.93 48.93 44.93 41.93 38.93 35.93 33.93
249 252 66.16 62.16 59.16 56.16 53.16 49.16 46.16 43.16 40.16 36.16 34.16
252 255 67.39 63.39 60.39 57.39 53.39 50.39 47.39 44.39 40.39 37.39 34.39
255 258 67.62 64.62 61.62 57.62 54.62 51.62 48.62 44.62 41.62 38.62 35.62
258 261 68.85 65.85 61.85 58.85 55.85 52.85 48.85 45.85 42.85 39.85 35.85
261 264 70.08 66.08 63.08 60.08 57.08 53.08 50.08 47.08 44.08 40.08 37.08
264 267 71.31 67.31 64.31 61.31 57.31 54.31 51.31 48.31 44.31 41.31 38.31
267 270 71.54 68.54 65.54 61.54 58.54 55.54 52.54 48.54 45.54 42.54 39.54
270 273 72.77 69.77 65.77 62.77 59.77 56.77 52.77 49.77 46.77 43.77 39.77
273 276 74.00 70.00 67.00 64.00 61.00 57.00 54.00 51.00 48.00 44.00 41.00
276 279 75.23 71.23 68.23 65.23 61.23 58.23 55.23 52.23 48.23 45.23 42.23
279 282 75.46 72.46 69.46 65.46 62.46 59.46 56.46 52.46 49.46 46.46 43.46
282 285 76.69 73.69 69.69 66.69 63.69 60.69 56.69 53.69 50.69 47.69 43.69
285 288 77.92 73.92 70.92 67.92 64.92 60.92 57.92 54.92 51.92 47.92 44.92
288 291 79.15 75.15 72.15 69.15 65.15 62.15 59.15 56.15 52.15 49.15 46.15
291 294 79.38 76.38 73.38 69.38 66.38 63.38 60.38 56.38 53.38 50.38 47.38
294 297 80.61 77.61 73.61 70.61 67.61 64.61 60.61 57.61 54.61 51.61 47.61
297 300 81.84 77.84 74.84 71.84 68.84 64.84 61.84 58.84 55.84 51.84 48.84
300 303 83.06 79.06 76.06 73.06 69.06 66.06 63.06 60.06 56.06 53.06 50.06
303 306 84.29 80.29 77.29 73.29 70.29 67.29 64.29 60.29 57.29 54.29 51.29
306 309 84.52 81.52 77.52 74.52 71.52 68.52 64.52 61.52 58.52 55.52 51.52
309 312 85.75 82.75 78.75 75.75 72.75 68.75 65.75 62.75 59.75 55.75 52.75
312 315 86.98 82.98 79.98 76.98 72.98 69.98 66.98 63.98 59.98 56.98 53.98
315 318 88.21 84.21 81.21 77.21 74.21 71.21 68.21 64.21 61.21 58.21 55.21
318 321 89.44 85.44 81.44 78.44 75.44 72.44 68.44 65.44 62.44 59.44 55.44
321 324 90.67 86.67 82.67 79.67 76.67 72.67 69.67 66.67 63.67 59.67 56.67
324 327 90.90 87.90 83.90 80.90 76.90 73.90 70.90 67.90 63.90 60.90 57.90
327 330 92.13 89.13 85.13 81.13 78.13 75.13 72.13 68.13 65.13 62.13 59.13
330 333 93.36 89.36 86.36 82.36 79.36 76.36 72.36 69.36 66.36 63.36 59.36
333 336 94.59 90.59 87.59 83.59 80.59 76.59 73.59 70.59 67.59 63.59 60.59
336 339 95.82 91.82 87.82 84.82 80.82 77.82 74.82 71.82 67.82 64.82 61.82
339 341 96.01 93.01 89.01 85.01 82.01 79.01 76.01 72.01 69.01 66.01 62.01
341 343 97.16 93.16 90.16 86.16 83.16 79.16 76.16 73.16 69.16 66.16 63.16
343 345 98.32 94.32 90.32 87.32 83.32 80.32 77.32 73.32 70.32 67.32 63.32
345 347 98.47 94.47 91.47 87.47 84.47 80.47 77.47 74.47 70.47 67.47 64.47
347 349 99.62 95.62 91.62 88.62 84.62 81.62 78.62 74.62 71.62 68.62 64.62
349 351 99.78 96.78 92.78 88.78 85.78 81.78 78.78 75.78 71.78 68.78 65.78
351 353 100.93 96.93 92.93 89.93 85.93 82.93 79.93 75.93 72.93 69.93 65.93
353 355 101.08 98.08 94.08 90.08 87.08 83.08 80.08 77.08 73.08 70.08 67.08
355 357 102.23 98.23 95.23 91.23 87.23 84.23 81.23 77.23 74.23 71.23 67.23
357 359 102.39 99.39 95.39 92.39 88.39 84.39 81.39 78.39 74.39 71.39 68.39
359 361 103.54 99.54 96.54 92.54 88.54 85.54 82.54 78.54 75.54 72.54 68.54
361 363 104.69 100.69 96.69 93.69 89.69 85.69 82.69 79.69 75.69 72.69 69.69
363 365 104.85 101.85 97.85 93.85 90.85 86.85 83.85 79.85 76.85 73.85 69.85
365 367 106.00 102.00 98.00 95.00 91.00 87.00 84.00 81.00 77.00 74.00 71.00
367 369 106.15 103.15 99.15 95.15 92.15 88.15 85.15 81.15 78.15 75.15 71.15
369 371 107.31 103.31 100.31 96.31 92.31 89.31 85.31 82.31 78.31 75.31 72.31
371 373 107.46 104.46 100.46 96.46 93.46 89.46 86.46 82.46 79.46 76.46 72.46
373 375 108.61 104.61 101.61 97.61 93.61 90.61 86.61 83.61 79.61 76.61 73.61
375 377 109.76 105.76 101.76 98.76 94.76 90.76 87.76 83.76 80.76 77.76 73.76
377 379 109.92 105.92 102.92 98.92 94.92 91.92 87.92 84.92 80.92 77.92 74.92
379 381 111.07 107.07 103.07 100.07 96.07 92.07 89.07 85.07 82.07 79.07 75.07
381 383 111.22 108.22 104.22 100.22 97.22 93.22 89.22 86.22 82.22 79.22 76.22
383 385 112.38 108.38 104.38 101.38 97.38 93.38 90.38 86.38 83.38 80.38 76.38
385 387 112.53 109.53 105.53 101.53 98.53 94.53 90.53 87.53 83.53 80.53 77.53
387 389 113.68 109.68 106.68 102.68 98.68 95.68 91.68 87.68 84.68 81.68 77.68
389 391 113.84 110.84 106.84 102.84 99.84 95.84 91.84 88.84 84.84 81.84 78.84
$391 and over Do not use this table. See page 36 for instructions.
Page 54 Publication 15-A (January 2007)
MARRIED Persons—DAILY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$0 $27 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%
27 30 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18
30 33 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41
33 36 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64
36 39 3.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87
39 42 4.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10
42 45 4.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33
45 48 5.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56
48 51 5.79 4.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79
51 54 6.02 5.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02
54 57 6.25 5.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25
57 60 7.48 5.48 4.48 4.48 4.48 4.48 4.48 4.48 4.48 4.48 4.48
60 63 7.70 6.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70
63 66 7.93 6.93 5.93 4.93 4.93 4.93 4.93 4.93 4.93 4.93 4.93
66 69 9.16 7.16 6.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16
69 72 9.39 8.39 6.39 5.39 5.39 5.39 5.39 5.39 5.39 5.39 5.39
72 75 9.62 8.62 7.62 5.62 5.62 5.62 5.62 5.62 5.62 5.62 5.62
75 78 10.85 8.85 7.85 6.85 5.85 5.85 5.85 5.85 5.85 5.85 5.85
78 81 11.08 10.08 8.08 7.08 6.08 6.08 6.08 6.08 6.08 6.08 6.08
81 84 11.31 10.31 9.31 7.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31
84 87 11.54 10.54 9.54 8.54 6.54 6.54 6.54 6.54 6.54 6.54 6.54
87 90 12.77 10.77 9.77 8.77 7.77 6.77 6.77 6.77 6.77 6.77 6.77
90 93 13.00 12.00 10.00 9.00 8.00 7.00 7.00 7.00 7.00 7.00 7.00
93 96 14.23 12.23 11.23 9.23 8.23 7.23 7.23 7.23 7.23 7.23 7.23
96 99 14.46 12.46 11.46 10.46 8.46 7.46 7.46 7.46 7.46 7.46 7.46
99 102 15.69 13.69 11.69 10.69 9.69 7.69 7.69 7.69 7.69 7.69 7.69
102 105 15.92 13.92 12.92 10.92 9.92 8.92 7.92 7.92 7.92 7.92 7.92
105 108 16.15 14.15 13.15 12.15 10.15 9.15 8.15 8.15 8.15 8.15 8.15
108 111 17.38 15.38 13.38 12.38 11.38 9.38 8.38 8.38 8.38 8.38 8.38
111 114 17.61 15.61 14.61 12.61 11.61 10.61 8.61 8.61 8.61 8.61 8.61
114 117 18.84 16.84 14.84 13.84 11.84 10.84 9.84 8.84 8.84 8.84 8.84
117 120 19.07 17.07 15.07 14.07 13.07 11.07 10.07 9.07 9.07 9.07 9.07
120 123 20.29 18.29 16.29 14.29 13.29 12.29 10.29 9.29 9.29 9.29 9.29
123 126 20.52 18.52 16.52 14.52 13.52 12.52 11.52 9.52 9.52 9.52 9.52
126 129 21.75 19.75 17.75 15.75 13.75 12.75 11.75 10.75 9.75 9.75 9.75
129 132 21.98 19.98 17.98 15.98 14.98 12.98 11.98 10.98 9.98 9.98 9.98
132 135 22.21 20.21 19.21 17.21 15.21 14.21 12.21 11.21 10.21 10.21 10.21
135 138 23.44 21.44 19.44 17.44 15.44 14.44 13.44 11.44 10.44 10.44 10.44
138 141 23.67 21.67 19.67 17.67 16.67 14.67 13.67 12.67 10.67 10.67 10.67
141 144 24.90 22.90 20.90 18.90 16.90 15.90 13.90 12.90 11.90 10.90 10.90
144 147 25.13 23.13 21.13 19.13 17.13 16.13 15.13 13.13 12.13 11.13 11.13
147 150 26.36 24.36 22.36 20.36 18.36 16.36 15.36 14.36 12.36 11.36 11.36
150 153 26.59 24.59 22.59 20.59 18.59 17.59 15.59 14.59 13.59 11.59 11.59
153 156 27.82 25.82 23.82 21.82 19.82 17.82 16.82 14.82 13.82 12.82 11.82
156 159 28.05 26.05 24.05 22.05 20.05 18.05 17.05 16.05 14.05 13.05 12.05
159 162 29.28 27.28 25.28 23.28 21.28 19.28 17.28 16.28 15.28 13.28 12.28
162 165 29.51 27.51 25.51 23.51 21.51 19.51 17.51 16.51 15.51 14.51 12.51
165 168 29.74 27.74 25.74 24.74 22.74 20.74 18.74 16.74 15.74 14.74 12.74
168 171 30.97 28.97 26.97 24.97 22.97 20.97 18.97 17.97 15.97 14.97 13.97
171 174 31.20 29.20 27.20 25.20 23.20 22.20 20.20 18.20 17.20 15.20 14.20
174 177 32.43 30.43 28.43 26.43 24.43 22.43 20.43 18.43 17.43 16.43 14.43
177 180 32.66 30.66 28.66 26.66 24.66 22.66 20.66 19.66 17.66 16.66 15.66
180 183 33.88 31.88 29.88 27.88 25.88 23.88 21.88 19.88 18.88 16.88 15.88
183 186 34.11 32.11 30.11 28.11 26.11 24.11 22.11 20.11 19.11 18.11 16.11
186 189 35.34 33.34 31.34 29.34 27.34 25.34 23.34 21.34 19.34 18.34 17.34
189 192 35.57 33.57 31.57 29.57 27.57 25.57 23.57 21.57 20.57 18.57 17.57
192 195 35.80 33.80 32.80 30.80 28.80 26.80 24.80 22.80 20.80 19.80 17.80
195 198 37.03 35.03 33.03 31.03 29.03 27.03 25.03 23.03 21.03 20.03 18.03
198 201 37.26 35.26 33.26 31.26 30.26 28.26 26.26 24.26 22.26 20.26 19.26
201 204 38.49 36.49 34.49 32.49 30.49 28.49 26.49 24.49 22.49 20.49 19.49
204 207 38.72 36.72 34.72 32.72 30.72 28.72 26.72 25.72 23.72 21.72 19.72
207 210 39.95 37.95 35.95 33.95 31.95 29.95 27.95 25.95 23.95 21.95 20.95
210 213 40.18 38.18 36.18 34.18 32.18 30.18 28.18 26.18 24.18 23.18 21.18
213 216 41.41 39.41 37.41 35.41 33.41 31.41 29.41 27.41 25.41 23.41 21.41
216 219 41.64 39.64 37.64 35.64 33.64 31.64 29.64 27.64 25.64 23.64 22.64
219 222 42.87 40.87 38.87 36.87 34.87 32.87 30.87 28.87 26.87 24.87 22.87
222 225 43.10 41.10 39.10 37.10 35.10 33.10 31.10 29.10 27.10 25.10 23.10
225 228 43.33 41.33 39.33 38.33 36.33 34.33 32.33 30.33 28.33 26.33 24.33
228 231 44.56 42.56 40.56 38.56 36.56 34.56 32.56 30.56 28.56 26.56 24.56
231 234 44.79 42.79 40.79 38.79 36.79 35.79 33.79 31.79 29.79 27.79 25.79
(Continued on next page)
Publication 15-A (January 2007) Page 55
MARRIED Persons—DAILY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least
than The amount of income, social security, and Medicare taxes to be withheld is—
$234 $237 $46.02 $44.02 $42.02 $40.02 $38.02 $36.02 $34.02 $32.02 $30.02 $28.02 $26.02
237 240 46.25 44.25 42.25 40.25 38.25 36.25 34.25 32.25 31.25 29.25 27.25
240 243 47.47 45.47 43.47 41.47 39.47 37.47 35.47 33.47 31.47 29.47 27.47
243 246 47.70 45.70 43.70 41.70 39.70 37.70 35.70 33.70 31.70 29.70 27.70
246 249 48.93 46.93 44.93 42.93 40.93 38.93 36.93 34.93 32.93 30.93 28.93
249 252 49.16 47.16 45.16 43.16 41.16 39.16 37.16 35.16 33.16 31.16 29.16
252 255 49.39 47.39 46.39 44.39 42.39 40.39 38.39 36.39 34.39 32.39 30.39
255 258 50.62 48.62 46.62 44.62 42.62 40.62 38.62 36.62 34.62 32.62 30.62
258 261 50.85 48.85 46.85 44.85 43.85 41.85 39.85 37.85 35.85 33.85 31.85
261 264 52.08 50.08 48.08 46.08 44.08 42.08 40.08 38.08 36.08 34.08 32.08
264 267 52.31 50.31 48.31 46.31 44.31 42.31 40.31 39.31 37.31 35.31 33.31
267 270 53.54 51.54 49.54 47.54 45.54 43.54 41.54 39.54 37.54 35.54 33.54
270 273 53.77 51.77 49.77 47.77 45.77 43.77 41.77 39.77 37.77 36.77 34.77
273 276 55.00 53.00 51.00 49.00 47.00 45.00 43.00 41.00 39.00 37.00 35.00
276 279 56.23 53.23 51.23 49.23 47.23 45.23 43.23 41.23 39.23 37.23 35.23
279 282 56.46 54.46 52.46 50.46 48.46 46.46 44.46 42.46 40.46 38.46 36.46
282 285 57.69 54.69 52.69 50.69 48.69 46.69 44.69 42.69 40.69 38.69 36.69
285 288 58.92 55.92 52.92 51.92 49.92 47.92 45.92 43.92 41.92 39.92 37.92
288 291 60.15 56.15 54.15 52.15 50.15 48.15 46.15 44.15 42.15 40.15 38.15
291 294 60.38 57.38 54.38 52.38 50.38 49.38 47.38 45.38 43.38 41.38 39.38
294 297 61.61 58.61 55.61 53.61 51.61 49.61 47.61 45.61 43.61 41.61 39.61
297 300 62.84 59.84 55.84 53.84 51.84 49.84 47.84 45.84 44.84 42.84 40.84
300 303 64.06 60.06 57.06 55.06 53.06 51.06 49.06 47.06 45.06 43.06 41.06
303 306 64.29 61.29 58.29 55.29 53.29 51.29 49.29 47.29 45.29 43.29 41.29
306 309 65.52 62.52 59.52 56.52 54.52 52.52 50.52 48.52 46.52 44.52 42.52
309 312 66.75 63.75 59.75 56.75 54.75 52.75 50.75 48.75 46.75 44.75 42.75
312 315 67.98 63.98 60.98 57.98 55.98 53.98 51.98 49.98 47.98 45.98 43.98
315 318 68.21 65.21 62.21 59.21 56.21 54.21 52.21 50.21 48.21 46.21 44.21
318 321 69.44 66.44 63.44 59.44 57.44 55.44 53.44 51.44 49.44 47.44 45.44
321 324 70.67 67.67 63.67 60.67 57.67 55.67 53.67 51.67 49.67 47.67 45.67
324 327 71.90 67.90 64.90 61.90 58.90 55.90 53.90 52.90 50.90 48.90 46.90
327 330 72.13 69.13 66.13 63.13 59.13 57.13 55.13 53.13 51.13 49.13 47.13
330 333 73.36 70.36 67.36 63.36 60.36 57.36 55.36 53.36 51.36 50.36 48.36
333 336 74.59 71.59 67.59 64.59 61.59 58.59 56.59 54.59 52.59 50.59 48.59
336 339 75.82 71.82 68.82 65.82 62.82 58.82 56.82 54.82 52.82 50.82 48.82
339 341 76.01 73.01 70.01 66.01 63.01 60.01 58.01 56.01 54.01 52.01 50.01
341 343 77.16 73.16 70.16 67.16 64.16 60.16 58.16 56.16 54.16 52.16 50.16
343 345 77.32 74.32 71.32 67.32 64.32 61.32 58.32 56.32 54.32 52.32 50.32
345 347 78.47 74.47 71.47 68.47 65.47 61.47 59.47 57.47 55.47 53.47 51.47
347 349 78.62 75.62 72.62 68.62 65.62 62.62 59.62 57.62 55.62 53.62 51.62
349 351 79.78 75.78 72.78 69.78 66.78 62.78 59.78 57.78 55.78 53.78 51.78
351 353 79.93 76.93 73.93 69.93 66.93 63.93 60.93 58.93 56.93 54.93 52.93
353 355 81.08 77.08 74.08 71.08 68.08 64.08 61.08 59.08 57.08 55.08 53.08
355 357 81.23 78.23 75.23 71.23 68.23 65.23 62.23 59.23 57.23 55.23 53.23
357 359 82.39 78.39 75.39 72.39 69.39 65.39 62.39 59.39 57.39 55.39 54.39
359 361 82.54 79.54 76.54 72.54 69.54 66.54 63.54 60.54 58.54 56.54 54.54
361 363 83.69 79.69 76.69 73.69 70.69 66.69 63.69 60.69 58.69 56.69 54.69
363 365 83.85 80.85 77.85 73.85 70.85 67.85 64.85 60.85 58.85 56.85 54.85
365 367 85.00 81.00 78.00 75.00 72.00 68.00 65.00 62.00 60.00 58.00 56.00
367 369 85.15 82.15 79.15 75.15 72.15 69.15 66.15 62.15 60.15 58.15 56.15
369 371 86.31 82.31 79.31 76.31 73.31 69.31 66.31 63.31 60.31 58.31 56.31
371 373 86.46 83.46 80.46 76.46 73.46 70.46 67.46 63.46 61.46 59.46 57.46
373 375 87.61 83.61 80.61 77.61 74.61 70.61 67.61 64.61 61.61 59.61 57.61
375 377 87.76 84.76 81.76 77.76 74.76 71.76 68.76 64.76 61.76 59.76 57.76
377 379 88.92 84.92 81.92 78.92 75.92 71.92 68.92 65.92 62.92 59.92 58.92
379 381 89.07 86.07 83.07 79.07 76.07 73.07 70.07 66.07 63.07 61.07 59.07
381 383 90.22 86.22 83.22 80.22 77.22 73.22 70.22 67.22 64.22 61.22 59.22
383 385 90.38 87.38 84.38 80.38 77.38 74.38 71.38 67.38 64.38 61.38 59.38
385 387 91.53 87.53 84.53 81.53 78.53 74.53 71.53 68.53 65.53 62.53 60.53
387 389 91.68 88.68 85.68 81.68 78.68 75.68 72.68 68.68 65.68 62.68 60.68
389 391 92.84 88.84 85.84 82.84 79.84 75.84 72.84 69.84 66.84 62.84 60.84
391 393 92.99 89.99 86.99 82.99 79.99 76.99 73.99 69.99 66.99 63.99 61.99
393 395 94.14 90.14 87.14 84.14 81.14 77.14 74.14 71.14 68.14 64.14 62.14
395 397 94.29 91.29 88.29 84.29 81.29 78.29 75.29 71.29 68.29 65.29 62.29
397 399 95.45 91.45 88.45 85.45 82.45 78.45 75.45 72.45 69.45 65.45 63.45
$399 and over Do not use this table. See page 36 for instructions.
Page 56 Publication 15-A (January 2007)
which you make payments. For example, if you make
10. Tables for Withholding on payments weekly, use Table 1; if you make payments
monthly, use Table 4. If the total payments to an individual
Distributions of Indian Gaming for the year are $8,750 or less, no withholding is required.
Profits to Tribal Members Example. A tribal member is paid monthly. The monthly
payment is $5,000. Using Table 4, Monthly Distribution
If you make certain payments to members of Indian tribes Period, figure the withholding as follows:
from gaming profits, you must withhold federal income tax. Subtract $3,383 from the $5,000 payment for a remain-
You must withhold if (a) the total payment to a member for der of $1,617. Multiply this amount by 25%, for a total of
the year is over $8,750 and (b) the payment is from the net $404.25. Add $365.60, for total withholding of $769.85.
revenues of class II or class III gaming activities (classified
by the Indian Gaming Regulatory Act) conducted or li- Depositing and reporting withholding. Combine the In-
censed by the tribes. dian gaming withholding with all other nonpayroll withhold-
A class I gaming activity is not subject to this withholding ing (for example, backup withholding and withholding on
requirement. Class I activities are social games solely for gambling winnings). Generally, you must deposit the
prizes of minimal value or traditional forms of Indian gam- amounts withheld by EFTPS (see Electronic filing and
ing engaged in as part of tribal ceremonies or celebrations. payment on page 2) or at an authorized financial institution
using Form 8109, Federal Tax Deposit Coupon. See Publi-
Class II. Class II includes (a) bingo and similar games, cation 15 (Circular E), Employer’s Tax Guide, for a detailed
such as pull tabs, punch boards, tip jars, lotto, and instant discussion of the deposit requirements.
bingo, and (b) card games that are authorized by the state Report Indian gaming withholding on Form 945, Annual
or that are not explicitly prohibited by the state and played Return of Withheld Federal Income Tax. For more informa-
at a location within the state. tion, see Form 945 and the Instructions for Form 945. Also,
Class III. A class III gaming activity is any gaming that is report the payments and withholding to tribal members and
not class I or class II. Class III includes horse racing, dog to the IRS on Form 1099-MISC, Miscellaneous Income
racing, jai alai, casino gaming, and slot machines. (see the Instructions for Forms 1099-MISC).
Withholding Tables
To figure the amount of tax to withhold each time you make
a payment, use the table on page 58 for the period for
Publication 15-A (January 2007) Page 57
Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
Tables for All Individuals
(For Payments Made in 2007)
Table 1—WEEKLY DISTRIBUTION PERIOD Table 2—BIWEEKLY DISTRIBUTION PERIOD
If the amount of the The amount of income tax If the amount of the The amount of income tax
payment is: to withhold is: payment is: to withhold is:
Not over $168 $0 Not over $337 $0
Over— But not over— of excess over— Over— But not over— of excess over—
$168 $318 10% $168 $337 $637 10% $337
$318 $781 $15.00 plus 15% $318 $637 $1,562 $30.00 plus 15% $637
$781 $1,651 $84.45 plus 25% $781 $1,562 $3,302 $168.75 plus 25% $1,562
$1,651 $301.95 plus 28% $1,651 $3,302 $603.75 plus 28% $3,302
Table 3—SEMIMONTHLY DISTRIBUTION PERIOD Table 4—MONTHLY DISTRIBUTION PERIOD
If the amount of the The amount of income tax If the amount of the The amount of income tax
payment is: to withhold is: payment is: to withhold is:
Not over $365 $0 Not over $729 $0
Over— But not over— of excess over— Over— But not over— of excess over—
$365 $690 10% $365 $729 $1,379 10% $729
$690 $1,692 $32.50 plus 15% $690 $1,379 $3,383 $65.00 plus 15% $1,379
$1,692 $3,577 $182.80 plus 25% $1,692 $3,383 $7,154 $365.60 plus 25% $3,383
$3,577 $654.05 plus 28% $3,577 $7,154 $1,308.35 plus 28% $7,154
Table 5—QUARTERLY DISTRIBUTION PERIOD Table 6—SEMIANNUAL DISTRIBUTION PERIOD
If the amount of the The amount of income tax If the amount of the The amount of income tax
payment is: to withhold is: payment is: to withhold is:
Not over $2,188 $0 Not over $4,375 $0
Over— But not over— of excess over— Over— But not over— of excess over—
$2,188 $4,138 10% $2,188 $4,375 $8,275 10% $4,375
$4,138 $10,150 $195.00 plus 15% $4,138 $8,275 $20,300 $390.00 plus 15% $8,275
$10,150 $21,463 $1,096.80 plus 25% $10,150 $20,300 $42.925 $2,193.75 plus 25% $20,300
$21,463 $3,925.05 plus 28% $21,463 $42.925 $7,850.00 plus 28% $42,925
Table 7—ANNUAL DISTRIBUTION PERIOD Table 8—DAILY or MISCELLANEOUS DISTRIBUTION
PERIOD
If the amount of the The amount of income tax If the amount of the The amount of income tax
payment is: to withhold is: payment is: to withhold is:
Not over $8,750 $0 Not over $33.70 $0
Over— But not over— of excess over— Over— But not over— of excess over—
$8,750 $16,550 10% $8,750 $33.70 $63.70 10% $33.70
$16,550 $40,600 $780.00 plus 15% $16,550 $63.70 $156.20 $3.00 plus 15% $63.70
$40,600 $85,850 $4,387.50 plus 25% $40,600 $156.20 $330.20 $16.88 plus 25% $156.20
$85,850 $15,700.00 plus 28% $85,850 $330.20 $60.38 plus 28% $330.20
Page 58 Publication 15-A (January 2007)
To help us develop a more useful index, please let us know if you have ideas for index entries.
Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A Industry examples . . . . . . . . . . . . . . . 7 Outplacement services . . . . . . . . . . 11
Agents, reporting . . . . . . . . . . . . . . . . 19 Statutory . . . . . . . . . . . . . . . . . . . . . . . . . 4
Alternative methods of Employees defined . . . . . . . . . . . . . . . 3 P
withholding . . . . . . . . . . . . . . . . . . . . 22 Employees misclassification . . . . . 5 Pension payments . . . . . . . . . . . . . . . 21
Annuity payments . . . . . . . . . . . . . . . 21 Excessive termination
Awards, employee . . . . . . . . . . . . . . . 10 payments . . . . . . . . . . . . . . . . . . . . . . 12 R
Exempt organizations . . . . . . . . . . . . 9 Real estate agents . . . . . . . . . . . . . . . . 5
B Religious exemptions . . . . . . . . . . . . 9
Back pay . . . . . . . . . . . . . . . . . . . . . . . . . 11 F Reporting agents . . . . . . . . . . . . . . . . 19
Below-market rate loans . . . . . . . . 12 Fellowship payments . . . . . . . . . . . . 11
Form W-2, electronic filing . . . . . . . 2 S
C Formula tables . . . . . . . . . . . . . . . . . . . 24 Scholarship payments . . . . . . . . . . 11
Common paymaster . . . . . . . . . . . . . 19 Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Common-law employees . . . . . . . . . 4 G SIMPLE retirement plans . . . . . . . . 13
Common-law rules . . . . . . . . . . . . . . . 6 Golden parachutes . . . . . . . . . . . . . . 12 Simplified employee
Corporate officers . . . . . . . . . . . . . . . . 4 pension . . . . . . . . . . . . . . . . . . . . . . . . 13
I Special rules for paying
D Idle time . . . . . . . . . . . . . . . . . . . . . . . . . . 11 taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Deferred compensation plans, Independent contractors . . . . . . . . . 4 Statutory employees . . . . . . . . . . . . . 4
nonqualified . . . . . . . . . . . . . . . . 1, 12 Indian gaming profits . . . . . . . . . . . . 57 Statutory nonemployees . . . . . . . . . 5
Direct sellers . . . . . . . . . . . . . . . . . . . . . . 5 Interest-free loans . . . . . . . . . . . . . . . 12 Supplemental unemployment
Director of corporation . . . . . . . . . . . 4 International social security benefits . . . . . . . . . . . . . . . . . . . . . . . . 11
Disregarded entities . . . . . . . . . . . . . 20 agreements . . . . . . . . . . . . . . . . . . . . 21
T
E L Tax-exempt organizations . . . . . . . . 9
Electronic filing . . . . . . . . . . . . . . . . . . . 2 Leased employees . . . . . . . . . . . . . . . . 4 Tax-sheltered annuities . . . . . . . . . 13
Electronic Form W-2 . . . . . . . . . . . . . . 2 Leave sharing plans . . . . . . . . . . . . . 12 Technical service specialists . . . . 5
Employee achievement Loans, interest-free or Third-party sick pay . . . . . . . . . . . . . 13
awards . . . . . . . . . . . . . . . . . . . . . . . . . 10 below-market rate . . . . . . . . . . . . . 12
Employee or contractor: W
Attorney . . . . . . . . . . . . . . . . . . . . . . . . . 8 M Withholding:
Automobile industry . . . . . . . . . . . . . . 8 Ministers . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Alternative methods . . . . . . . . . . . . 22
Building industry . . . . . . . . . . . . . . . . . 7 Misclassification of Idle time payments . . . . . . . . . . . . . 11
Computer industry . . . . . . . . . . . . . . . 7 employees . . . . . . . . . . . . . . . . . . . . . . 5 Indian gaming profits . . . . . . . . . . . 57
Salesperson . . . . . . . . . . . . . . . . . . . . . 8 Pensions and annuities . . . . . . . . . 21
Taxicab driver . . . . . . . . . . . . . . . . . . . 8 N Sick pay . . . . . . . . . . . . . . . . . . . . . . . . 16
Trucking industry . . . . . . . . . . . . . . . . 7
Nonprofit organizations . . . . . . . . . . 9 ■
Employee’s taxes paid by
Nonqualified plans . . . . . . . . . . . 1, 12
employer . . . . . . . . . . . . . . . . . . . . . . . 20
Employees:
Common-law rules . . . . . . . . . . . . . . . 6 O
Officer of corporation . . . . . . . . . . . . 4
Publication 15-A (January 2007) Page 59
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Page 60 Publication 15-A (January 2007)