New IRS tax tables take effect
The new IRS Federal Income Tax and Withholding Tax Tables, effective
January 1, 2010, are shown below. The wage-bracket and percentage method withholding tables
reflect the basic income tax rates for 2010: 10 percent, 15 percent, 25 percent, 27 percent,
30 percent, 28 percent, 33 percent and 35 percent. The 2010 annual amount for one allowance
unchanged $3,500 to $3,650, or $140.38 biweekly.
SINGLE person, including head of household: ANNUAL
If the amount of wages (after subtracting The amount of income tax to be withheld shall
withholding allowance is: Not over $6,050 be: $0
Over: But not over: of excess over:
$ 6,050 …………………………. $ 10,425 10% …………………………… $ 6,050
$ 10,425 …………………………. $ 36,050 $ 437.50 plus 15% ………… $ 10,425
$ 36,050 …………………………. $ 67,700 $ 4,281.25 plus 25% ……… $ 36,050
$ 67,700 …………………………. $ 84,450 $ 12,193.75 plus 27% ……… $ 67,700
$ 84,450 …………………………. $ 87,700 $ 16,716.25 plus 30% …………. $ 84,450
$ 87,700 ………………………… $ 173,900 $ 17,691.25 plus 28% …………. $ 87,700
$173,900 …………………………. $ 375,700 $ 41,827 25 plus 33% ………….. $ 173,900
$375,700 …………………………………………… $ 108,421 25 plus 35%.................. $ 375,700
MARRIED person: ANNUAL
If the amount of wages (after subtracting The amount of income tax to be withheld shall
withholding allowances) is: Not over $13,7500 be: $0
Over But not over: of excess over:
$ 13,750 …………………….. $ 24,500 10% ………………………………... $ 13,750
$ 24,500 …………………….. $ 75,750 $ 1,075.00 plus 15% …………… $ 24,500
$ 75,750 …………………….. $ 94,050 $ 8,762.00 plus 25% …………… $ 75,750
$94,050 …………………….. $ 124,050 $ 13,337.50 plus 27% ………… $ 94,050
$124,050 …………………….. $ 145,050 $ 21,437.50 plus 25% …………….. $ 124,050
$145,050 217,000 $ 26,687.50 plus 28% …………… $ 145,050
$217,000 $ 381,400 $ 46,833 50 plus 33% …………… $ 217,000
$381,400 ……………………………………….. $ 101,085 50 plus 35% ……………. $ 381,400
SINGLE person, including head of household: BIWEEKLY
If the amount of wages (after subtracting The amount of income tax to be withheld shall
withholding allowances) is: Not over $233 be: $0
Over But not over: of excess over:
$ 233 …………………….. $ 401 10% ……………………………….. $ 233
$ 401 …………………….. $ 1,387 $ 16.80 plus 15% ……………… $ 401
$ 1,387 …………………….. $ 2,604 $ 164.70 plus 25% ……………… $ 1,387
$ 2,604 …………………….. $ 3,248 $ 468.95 plus 27% ……………… $ 2,604
$ 3.,248 ……………………... $ 3,373 $ 642.83 plus 30% ……………… $ 3,248
$ 3,373 ……………………... $ 6,688 $ 680.33 plus 28% …………….... $ 3,373
$ 6,688 ……………………... $ 14,450 $ 1,608.53 plus 33% ……………… $ 6,688
$ 14,450 ………………………………………… $ 4,169 99 plus 35% ……………… $ 14,450
MARRIED person: BIWEEKLY
If the amount of wages (after subtracting The amount of income tax to be withheld shall
withholding allowances) is: Not over $529 be: $0
Over But not over: of excess over:
$ 529 …………………….. $ 942 10% …………………………………. $ 529
$ 942 …………………….. $ 2,913 $ 41.30 plus 15% ……………… $ 942
$ 2,913 …………………….. $ 3,617 $ 336.95 plus 25% ………………... $ 2,913
$ 3,617 …………………….. $ 4,771 $ 512.95 plus 27% ……………….. $ 3,617
$ 4,771 …………………….. $ 5,579 $ 824.53 plus 25% ………………... $ 4,771
$ 5,579 $ 8,346 $ 1,026.29 plus 28% ……………… $ 5,579
$ 8,346 $ 14,669 $ 1,801 29 plus 33% ……………....... $ 8,346
$14,669 ……………………………………… $ 3,887 88 plus 35% ………………... $ 14,669