ALABAMA DEPARTMENT OF REVENUE REVISED JANUARY Withholding Tax Tables and

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RV74003 ALABAMA DEPARTMENT OF REVENUE REVISED JANUARY 1, 2007 Withholding Tax Tables and Instructions for Employers and Withholding Agents Alabama Department of Revenue Withholding Tax Section P.O. Box 327480 Montgomery, AL 36132-7480 Mailing Addresses and Due Dates FORM MAILING ADDRESS Encoded forms provided by the Department of Revenue Alabama Department of Revenue Withholding Tax Returns P.O. Box 327483 Montgomery, AL 36132-7483 Non encoded forms Alabama Department of Revenue Withholding Tax Section P.O. Box 327480 Montgomery, AL 36132-7480 FORM A-6 DUE DATE FORM A-1 The last day of the month following the end of the quarter being filed Same as Form A-1 above The 15th of the month following the end of the month being filed The last day of February following the end of the year being filed FORM A-3 AND W2’S (also include FORMS 99/1099 with AL tax withheld) Alabama Department of Revenue Withholding Tax Section P.O. Box 327480 Montgomery, AL 36132-7480 Alabama Department of Revenue Form 99 P.O. Box 327489 Montgomery, AL 36132-7489 Alabama Department of Revenue Withholding Tax Section P.O. Box 327480 Montgomery, AL 36132-7480 Alabama Department of Revenue Central Registration Unit P.O. Box 327100 Montgomery, AL 36132-7100 Alabama Department of Revenue Individual & Corporate Tax Division Withholding Tax Section Gordon Persons Building, Room 4326 50 North Ripley St. Montgomery, AL 36104 www.revenue.alabama.gov FORM 96/99 or 1096/1099 (no tax withheld) March 15th following the end of the year being filed GENERAL CORRESPONDENCE N/A COM:101 N/A FEDERAL EXPRESS AND UPS DELIVERIES N/A WEB SITE N/A PAGE 1 Introduction This booklet contains tax tables and general instructions for computing, withholding, and remitting Alabama withholding tax. Because many monthly, quarterly and annual withholding tax returns are now being filed electronically, coupons are no longer automatically mailed to all withholding agents and employers. Coupons are no longer produced for those required to file electronically or for those who have voluntarily elected to file electronically. Employers who register for a withholding tax account number using our on-line application have an option to receive coupons. Those electing to file electronically will be sent instructions. Accountants and tax filing services may register as bulk filers through the Department’s Web site. Employers or other withholding agents can register with the Department by completing a withholding tax application. The application (Combined Registration/Application) can be completed and submitted on-line. The on-line withholding tax application can also be downloaded, completed and mailed to the address provided on the application. Our Web address is www.revenue.alabama.gov. State unemployment tax and local occupational taxes are not administered by the Department of Revenue. You can obtain information concerning unemployment tax by writing to the Department of Industrial Relations, Unemployment Compensation Agency, Montgomery, AL 36131, or call 334-2428830. To obtain information concerning local occupational tax, you must contact the city or county which is administering the tax. The Forms A-4, A-1, A-6, A-3, and Form 10 provided in this booklet may be reproduced. These forms are also provided on our Web site. However, copies of Forms A-1, A-3, and A-6 should only be used on a temporary basis. You should visit our Web site for on-line filing information or contact the Withholding Tax Section to request preprinted coupons. All other forms can be ordered by calling the Alabama Department of Revenue Supply Room at 334-242-9681 or write to the Alabama Department of Revenue, Income Tax Forms, P.O. Box 327470, Montgomery, AL 36132-7470. Forms A-4 may be ordered in bulk quantities from the Supply Room. If you have questions concerning Alabama withholding tax which have not been addressed in this booklet, you can write to the Alabama Department of Revenue, Individual & Corporate Tax Division, Withholding Tax Section, P.O. Box 327480, Montgomery, AL 36132-7480 or call 334-242-1300. Our fax number is 334-242-0112 and our Web address is www.revenue.alabama.gov. the cash value of all remuneration, including benefits paid in mediums other than cash. If the Internal Revenue Service has determined that a particular remuneration or benefit is wages for federal purposes, this remuneration is considered wages for Alabama purposes unless this item is specifically exempt by Alabama law. The Internal Revenue Service exempts certain classes of employment from withholding tax. Classes of employment exempt for federal purposes are also exempt for Alabama purposes. The chief classes of exempt employment are domestic services in private homes, merchant seamen, duly ordained ministers performing duties of their ministry, and agricultural employees. (Alabama does not recognize the federal requirement to withhold income tax on cash payments to agricultural employees where the payments are considered wages for social security purposes and FICA withholding is required.) Public Law 91-569 provides an exemption from Alabama withholding tax for employees of water and air carriers if the employee is not a resident of Alabama or if he did not earn over 50% of his income in Alabama the previous year. Public Law 101-322 provides that employees of an interstate railroad and employees of an interstate motor carrier who work in two or more states must be taxed on their state of residency. Exclusions From Withholding Tax The following federal code sections are recognized by the State of Alabama and therefore are excluded from an employee’s gross income. Amounts excluded under these sections should not be included in an employee’s wages and are not subject to withholding tax. Section: 1. 125 – Cafeteria Plans 2. 219 – Retirement Savings 3. 401(K) – Cash or Deferred Arrangement 4. 401(K) Simple – Savings Incentive Match Plan (CODA) 5. 403(b) – Qualified Annuity Plan (Teacher’s Retirement) 6. 408(k) – Simplified Employee Pension 7. 408(k)6 – Simplified Employee Pension – Salary Reduction Arrangement 8. 408(p) Simple – Savings Incentive Match Plan (IRA) 9. 457 – Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations. Up to $25,000 of an employee’s compensation can be exempt from Alabama income tax if the payments are received as severance pay, unemployment compensation, termination pay or pay from a supplemental income plan received as a result of administrative downsizing. Employers must obtain approval from the Department of Revenue before exempting severance payments from Alabama withholding tax. For more information about the severance pay exemption visit our Web site at www.revenue.alabama.gov. Employees who incurred no Alabama income tax liability the previous year and anticipate no Alabama income tax liability for the current year may claim an exemption from Alabama withholding tax. Employees entitled to this exemption should check the “exempt” space provided on the Alabama Employee’s Withholding Exemption Certificate (Form A-4) and file the certificate with their employer. Wages Subject To Alabama Withholding Tax For Alabama withholding tax purposes, the terms “employer,” “employee,” and “wages” have the same meaning as defined in the Internal Revenue Code except when the Alabama law is in conflict with federal law. Wages for Alabama withholding tax purposes shall include those wages exempt from federal withholding if the wages represent taxable income under the Alabama income tax law and there is no provision under the Alabama law for a deduction corresponding to the allowable federal deduction. Wages means all remuneration received for services performed by an employee for an employer. This includes cash or PAGE 2 “No tax liability last year” means that the employee filed an Alabma income tax return for the previous year and the tax return indicated no tax liability. Therefore, if an employee had Alabama income tax withheld or paid Alabama estimated income tax last year, all of this tax must have been refunded to the employee. If any portion of the tax paid last year was not refunded, the employee will not qualify for this exemption. Employers may withhold state income tax from bonuses and supplemental wage payments at the rate of 5%. In order to properly compute withholding tax, the employer must obtain a completed exemption certificate from each employee. The state exemption certificate is Form A-4. The federal Form W-4 is not an acceptable substitute. If an employee fails to furnish the employer with a Form A-4, the employer should withhold using zero exemptions. If an employee claims more exemptions or dependants than an employer believes he is entitled to claim, a copy of the Form A-4 and a letter of explanation should be mailed to the Withholding Tax Section. Employers should retain employee exemption certificates for at least three years. If there is a change in the number of exemptions or dependents to which an employee is entitled to claim, a new exemption certificate should be filed by the employee and retained by the employer. Unless the number of dependents or exemptions claimed by the employee changes, a new exemption certificate is not required to be filed. Employers Required To Withhold An employer who is a resident of Alabama is required to withhold tax from the wages of his employees who are residents of Alabama, regardless of whether the wages are earned in Alabama or outside the state; except when the employer is withholding tax for the state in which the employee is working, he is not required to withhold tax for Alabama. (Example: If an employer and an employee are both residents of Alabama and the employee is working in Georgia, the employer would not be required to withhold Alabama income tax because he is withholding Georgia income tax. If the same employee were working in Florida, the employer would be required to withhold Alabama income tax because both the employer and employee are residents of Alabama and Florida has no individual income tax.) An employer who is a resident of Alabama is required to withhold tax from the wages of his employees who are not residents of Alabama only to the extent that the wages are earned in Alabama. In other words, a nonresident employee of an Alabama employer should have Alabama income tax withheld only on wages earned in Alabama. An employer who is not a resident of Alabama is required to withhold tax from the wages of his employees to the extent that such wages are earned in Alabama, whether the employee is a resident or a nonresident of Alabama. A nonresident employer is not required to withhold Alabama income tax on wages paid for services performed outside of Alabama, whether such wages are paid to a resident or a nonresident of Alabama. If an employer/employee relationship exists for federal purposes, this relationship also exists for Alabama purposes. An employee cannot claim to be an independent contractor for Alabama purposes and therefore exempt from Alabama withholding tax unless he has met the federal guidelines for being an independent contractor. For questions concerning employee/independent contractor status, you should contact the Internal Revenue Service for help in determining what type relationship exists. NOTE: An employee whose marital status is single is entitled to claim either “0” (not claiming credit for a personal exemption) or “S” (claiming credit for a single personal exemption). An employee whose marital status is married is entitled to claim “0,” “S,” or “M.” However, if a married employee claims his own personal exemption, “S,” then the spouse can only claim their own personal exemption or claim “0.” If a married employee claims “M,” he is claiming both personal exemptions and his spouse must claim “0.” An employee whose marital status is single and who has dependents may claim “H” for the “head of family” exemption if they qualify. Also, an employee who is married and wishes to file separately may claim personal exemption for themselves only by claiming the “MS” exemption. Withholding Tax Returns All employers or other withholding agents who are registered with the Department must file a quarterly withholding tax return (Form A-1). The return and tax withheld are due by the last day of the month following the end of the quarter. For example, the quarterly return for the quarter ended March 31 is due by April 30. This return must be filed even if no tax has been withheld. Withholding agents who no longer withhold tax may be relieved of the responsibility of filing a quarterly return by placing their account on inactive status. A withholding tax account can be made inactive by placing an “x” on line number one of the quarterly or monthly return or by calling or writing the Withholding Tax Section. Monthly withholding returns are required of all withholding agents who have withheld more than $1,000.00 in either the first or second month of the quarter. Monthly returns and tax withheld are due by the 15th of the month following the month in which the tax was withheld. (Example: If an employer withholds $1,050.00 in January and $800.00 in February, they would be required to file a return and remit the tax withheld for January by February 15. Because less than $1,000.00 was withheld during February, this tax would not be due until the due date for the quarterly return, April 30.) Under no circumstances should tax for any period greater than one calendar month be reported on Form A-6. Employers witholding less than $1000.00 a month may voluntarily file monthly if they wish to do so. Your payment of Alabama withholding tax should not include Computing Alabama Withholding Tax There are two methods for computing Alabama withholding tax. Tax can be computed using the tables provided in this booklet or tax can be computed using the withholding tax formula which is also provided in this booklet. The tables include tax amounts for weekly, bi-weekly, semi-monthly, monthly, and quarterly payroll periods. The formula should be used by employers who are computing withholding tax using a computer program. The formula must also be used if the dependents claimed by an employee exceed the number of dependents provided in the tables or if an employee’s salary exceeds the amounts provided in the tables. The tax tables are computed to the nearest dollar. When computing withholding tax using the formula, the tax amount may be rounded to the nearest dollar. PAGE 3 other taxes. Your payment should only include Alabama withholding tax. If you are filing by check, the check must be submitted with your preprinted coupon to insure that your account is properly credited. Annual Reconciliation On or before the last day of February each year, every employer who has withheld tax during the preceding year must file Form A-3 with the Department together with a copy of each wage and tax statement (Form W-2) issued for that year. Employers submitting 250 or more statements must submit this information through the Department’s Web site. The employer is required to reconcile on Form A-3 the total Alabama income tax as shown on Forms W-2 with the total tax remitted for the year. Forms W-2 must include subtotals and totals of the amount of Alabama income tax withheld or they must be submitted with an adding machine tape of the Alabama income tax withheld. If an overpayment is indicated, a refund or credit to be used on future reports may be requested. If the overpayment is less than $100.00, a credit will be issued. If the overpayment is $100.00 or more, a credit or refund may be requested. If additional tax is due, remittance of such amount should accompany Form A-3. If penalties and interest are due on the additional payment, the employer will be billed. If income tax has been voluntarily withheld from non-wage payments and reported on Form 1099, such returns must also be submitted with Form A-3. Employers are encouraged to file their employee wage and tax information electronically through the Department’s Web site. However, employers not required to file electronically may choose to submit a computer listing containing wage and tax information. The specifications and instructions for filing wage and tax information electronically through the Internet are available on our Web site. Computer listings must contain employer’s name, filing year, Alabama withholding tax account number, employer’s federal identification number, employee’s name, social security number, wages, and federal and state income tax withheld. A completed Form A-3 for each withholding tax account must be submitted with your wage and tax information. Amended Returns To amend Form A-1 or Form A-6, submit a paper return marked “amended” with the correct amounts listed. Any overpayment may be taken as a credit in a subsequent period. If the amended return indicates additional tax due, remit the additional amount with the amended Form A-1 or Form A-6. To amend Form A-3 with a tax change, file a corrected copy of Form A-3 marked “amended” with a copy of the Forms W2C. If an overpayment of $100.00 or more is indicated, a refund may be requested. If the overpayment is less than $100.00, a credit will be issued. If additional tax is due, the payment should be remitted with Forms A-3 and W2-C. If there is no tax change, submit only copies of Forms W2-C. No Form A-3 is required. To amend an electronically filed return, you must file a paper return as described above. Mail amended returns to: Alabama Department of Revenue, Individual & Corporate Tax Division, P.O. Box 327480, Montgomery, AL 36132-7480. NOTE: Form IT: RE-2WH (Application For Refund of Income Tax Withholding) must be completed and submitted in order to receive a refund. This form will automatically be mailed to you once your overpayment has been verified by the Department of Revenue. No credit or refund will be allowed unless a credit is claimed or an IT: RE-2WH is submitted within three years from the date the return was filed, or two years from the date of payment of the tax, whichever is later. Employee Wage and Tax Statements Each year, on or before the last day of January, every employer who has paid Alabama wages of $1,500.00 or more to any employee during the preceding year or any employer who has withheld Alabama income tax from the wages of any employee during the preceding year must furnish such employee two copies of a wage and tax statement (Form W-2) showing wages paid and state and federal income tax withheld. One copy is for the employee to file with his Alabama income tax return and one is the employee’s file copy. The employer must also produce a third copy, or acceptable substitute, of such statement to be filed with the Department. The copy to be filed with the Department must be submitted with the employer’s preprinted Form A-3, Annual Reconciliation of Alabama Income Tax Withheld. NOTE: Forms A-3 submitted without Forms W-2 or submitted separately from Forms W-2 cannot be processed. Forms A-3 received without Forms W-2 will be returned to the employer or withholding tax agent. Employee wage and tax statements and Form A-3 may also be submitted through the Department’s Web site. The procedures and specifications for electronic filing of wage and tax information, Form 10, is also on our Web site. All employers and withholding agents submitting 250 or more Forms W-2 and/or information returns, if Alabama income tax has been withheld, must submit this information and Form A-3 electronically through the Department’s Web site. Withholding agents submitting less than 250 wage and tax statements and/or information returns may voluntarily submit this information electronically. Third Party Reporting Requirements Third party payers are generally insurance companies who have made a wage payment to an employee on behalf of the employer. The third party payer remits the tax withheld under the third party payer’s withholding tax account number. Third party payers who have remitted tax on behalf of an employer must submit a listing to the Department of the appropriate withholding tax accounts to be credited for the withholding tax payments. After receiving this list, withholding tax will be transferred from the payer’s withholding tax account to the employer’s withholding tax account. The listing submitted by the third party payer must include the following information for each employer’s withholding tax account to be credited: 1. 2. 3. 4. 5. Name of Employer Employer’s Federal Identification Number Employer’s Alabama Withholding Tax Account Number Amount to be Transferred Year to which Payment should be Transferred This information must be filed by the last day of February of the year following the calendar year in which the tax was withheld. If a third party payer has paid wages and withheld tax on behalf of an employer and has notified the Withholding Tax Section as previously described, the employer must report such wages and tax withheld on Forms W-2 issued by the employer. PAGE 4 Filing Methods If you make a single withholding tax payment of $750 or more, you are required to electronically file both your payment and your withholding tax return. The Department encourages taxpayers who are not currently required to file electronically (those remitting less than $750) to also file their withholding tax returns and payments electronically. To learn more about electronic filing, visit our Web site at www.revenue.alabama.gov/ withholding/efiling.html and follow the instructions. If you are unable to file via the Internet, you may use the Department’s telephone filing system by calling 800-828-1727. You will need your withholding tax Sign on ID and Access Code. If you are not filing electronically you must use the forms provided or substitute forms that the Department has approved. Penalties are provided for using forms that have not been approved by the Department. Information Returns Information returns must be filed by every resident individual, corporation, partnership, association, or agent making payments of $1,500.00 or more in any calendar year to any taxpayer, resident, or nonresident, if such payment represents taxable income to the state of Alabama. This information can be reported on Form 99 which is provided by the Department of Revenue. Payers may also submit a copy of the federal information return (Form 1099). Prior approval to use copies of the federal forms is not required. Information returns must be provided to the payee by January 31 of the year following the year of the payment. Copies for the Revenue Department must be submitted by March 15 of the year following the year of the payment. Mail information returns to: Alabama Department of Revenue, Individual & Corporate Tax Division, P.O. Box 327489, Montgomery, AL 36132-7489. In lieu of submitting copies of information returns to the Department, payers may participate in the Combined Federal/State Reporting Program. Under this program payers register with the Internal Revenue Service and file their information returns with the Internal Revenue Service. The Internal Revenue Service then provides this information to Alabama. Prior approval from the Department is not required. Payers who have elected to voluntarily withhold income tax from non-wage payments cannot participate in this program. Copies of the information returns which indicate tax was withheld must be submitted with Form A-3. (See Annual Reconciliation instructions.) Information returns can be filed electronically through the Department’s Web site only if Alabama income tax was withheld. See Form 10 for specifications. Penalties The penalty for late filing of a withholding tax return is 10% of the tax due on such return or $50.00, whichever is greater. The penalty for late payment of withholding tax is 10% of the tax due. In cases where both return and payment are delinquent, the two penalties should be added and shown as one figure. Interest is computed at the rate applicable to federal tax deficiencies and is subject to change each quarter. Contact the Withholding Tax Section for the current interest rate. Report and payment of tax must be postmarked on or before the due date to avoid delinquent penalty and interest charges. If any due date falls on a Saturday, Sunday, or legal holiday, the payment and return are due by the next business day. A penalty of $50 is provided for filing multiple payments and/or returns for a given month and for payments received electronically without an electronic return. There is also a penalty of $50.00 for each employee wage and tax statement (Form W-2) or information return (Form 1099) not timely submitted to the Alabama Department of Revenue. PAGE 5 Taxpayer Service Centers Montgomery Service Center 1021 Madison Avenue P.O. Box 327490 (mailing) Montgomery, AL 36132-7490 Phone: 334-242-2677 Mobile Service Center 955 Downtowner Blvd. P.O. Drawer 160406 (mailing) Mobile, AL 36616-1406 Phone: 251-344-4737 Birmingham Service Center 2024 3rd Avenue, North P.O. Box 10128 (mailing) Birmingham, AL 35202-0128 Phone: 205-323-6387 Dothan Service Center 344 North Oates Street P.O. Box 5739 (mailing) Dothan, AL 36302-5739 Phone 334-793-5803 Auburn/Opelika Service Center 3300 Skyway Drive P.O. Box 2929 (mailing) Auburn, AL 36831-2929 Phone: 334-887-9549 Gadsden Service Center 235 College Street P.O. Drawer 1190 (mailing) Gadsden, AL 35902 Phone: 256-547-0554 Huntsville Service Center 994 Explorer Blvd. P.O. Box 11487 (mailing) Huntsville, AL 35814-1487 Phone: 256-922-1082 Tuscaloosa Service Center 518 19th Avenue P.O. Box 2467 (mailing) Tuscaloosa, AL 35403-2467 Phone: 205-759-2571 Muscle Shoals Service Center 874 Reservation Road P.O. Box 3148 Muscle Shoals, AL 35662-3148 Phone: 256-383-4631 PAGE 6 Formula For Computing Alabama Withholding Tax 1. Multiply employee’s gross wages for current payroll period by number of such payroll periods in a year to obtain Annualized Wages (AW) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Deduct: A. Standard Deduction: See Schedule of Standard Deduction Amounts on the following page. • Employee claims “0” or “Single (S)” exemption: – AW less than or equal to $20,000 deduct $2,500 – AW greater than $20,000 but less than or equal to $30,000 deduct $2,500 reduced by $25 per $500 of AW over $20,000 – AW greater than $30,000 deduct $2,000 • Employee claims “Married filing Separately (MS)” exemption: – AW less than or equal to $10,000 deduct $3,750 – AW greater than $10,000 but less than or equal to $15,000 deduct $3,750 reduced by $88 per $250 of AW over $10,000 – AW greater than $15,000 deduct $2,000 • Employee claims “Married Filing Jointly (M)” exemption: – AW less than or equal to $20,000 deduct $7,500 – AW greater than $20,000 but less than or equal to $30,000 deduct $7,500 reduced by $175 per $500 of AW over $20,000 – AW greater than $30,000 deduct $4,000 • Employee claims “Head of Family (H)” exemption: – AW less than or equal to $20,000 deduct $4,700 – AW greater than $20,000 but less than or equal to $30,000 deduct $4,700 reduced by $135 per $500 of AW over $20,000 – AW greater than $30,000 deduct $2,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ B. Employee’s annual Federal withholding tax. Actual amount for this payroll period multiplied by number of payroll periods in a year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ C. Personal Exemption: – None if employee claims “0” exemption – $1,500 if employee claims “S” or “MS” – $3,000 if employee claims “M” or “H” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ D. Dependents: Multiply number of dependents other than spouse by the following: – $1,000 if annualized wages less than or equal to $20,000. – $500 if annualized wages greater than $20,000 but less than or equal to $100,000. – $300 if annualized wages greater than $100,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3. Add Lines 2A, 2B, 2C, and 2D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Taxable Amount. (Subtract Line 3 from Line 1.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Compute tax on the amount on Line 4 as follows: Employee claims “0,” “S”, Employee claims “H” or “MS” exemption “M” exemption 1st $ 500 2% 1st $1,000 2% Next $2,500 4% Next $5,000 4% Over $3,000 5% Over $6,000 5% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Alabama Withholding Tax. (Divide amount on Line 5 by number of pay periods in year.). . . . . . . . . . . . . . . . . . . . Example: Employee claims “M-2” exemption on Form A-4 Weekly wages – $435.00 1. $435.00 x 52 pay periods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. A. Standard Deduction Amount. (See schedule below.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,450.00 B. Federal Withholding $2.72 x 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 141.44 C. “M” Personal Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000.00 D. 2 Dependents x $500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,000.00 3. Add Lines 2A, 2B, 2C, and 2D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Taxable Amount. (Subtract Line 3 from Line 1.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Tax rates “M” applied to Taxable Amount on Line 4: $1,000 x 2% ($ 20.00) $5,000 x 4% ($200.00) $6,028.56 x 5% ($301.43) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Annualized Tax of $521.43 ÷ 52 payroll periods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PAGE 7 $ $ $ $ $ $ 22,620.00 $ $ 10,591.44 12,028.56 $ $ 521.43 10.03 Schedule of Standard Deduction Amounts If Annualized Wages are between Use the columns below for Standard Deduction based on Employee Form A-4 filing status $20,001 $20,501 $21,001 $21,501 $22,001 $22,501 $23,001 $23,501 $24,001 $24,501 $25,001 $25,501 $26,001 $26,501 $27,001 $27,501 $28,001 $28,501 $29,001 $29,501 $20,500 $21,000 $21,500 $22,000 $22,500 $23,000 $23,500 $24,000 $24,500 $25,000 $25,500 $26,000 $26,500 $27,000 $27,500 $28,000 $28,500 $29,000 $29,500 $30,000 M $7,325 $7,150 $6,975 $6,800 $6,625 $6,450 $6,275 $6,100 $5,925 $5,750 $5,575 $5,400 $5,225 $5,050 $4,875 $4,700 $4,525 $4,350 $4,175 $4,000 MS $3,662 $3,574 $3,486 $3,398 $3,310 $3,222 $3,134 $3,046 $2,958 $2,870 $2,782 $2,694 $2,606 $2,518 $2,430 $2,342 $2,254 $2,166 $2,078 $2,000 PAGE 8 H $4,565 $4,430 $4,295 $4,160 $4,025 $3,890 $3,755 $3,620 $3,485 $3,350 $3,215 $3,080 $2,945 $2,810 $2,675 $2,540 $2,405 $2,270 $2,135 $2,000 A $2,475 $2,450 $2,425 $2,400 $2,375 $2,350 $2,325 $2,300 $2,275 $2,250 $2,225 $2,200 $2,175 $2,150 $2,125 $2,100 $2,075 $2,050 $2,025 $2,000 $10,001 $10,251 $10,501 $10,751 $11,001 $11,251 $11,501 $11,751 $12,001 $12,251 $12,501 $12,751 $13,001 $13,251 $13,501 $13,751 $14,001 $14,251 $14,501 $14,751 $10,250 $10,500 $10,750 $11,000 $11,250 $11,500 $11,750 $12,000 $12,250 $12,500 $12,750 $13,000 $13,250 $13,500 $13,750 $14,000 $14,250 $14,500 $14,750 $15,000 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 0 20 30 40 50 60 70 80 90 100 110 120 130 140 150 160 170 180 190 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 20 30 40 50 60 70 80 90 100 110 120 130 140 150 160 170 180 190 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 510 0 0 0 0 0 1 1 1 2 2 2 3 3 4 4 5 5 6 6 6 7 7 8 8 9 9 9 10 10 11 11 12 12 12 13 13 14 14 15 15 16 16 16 17 17 18 18 19 19 20 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 4 4 5 5 5 6 6 7 7 8 8 8 9 9 10 10 11 11 11 12 12 13 13 14 14 15 15 15 16 16 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 2 3 3 4 5 5 6 6 7 8 8 9 9 10 10 11 11 12 12 12 13 13 14 14 15 15 15 16 16 17 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 3 4 4 5 5 6 6 6 7 7 8 9 9 10 11 11 12 12 13 14 14 15 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 4 4 5 5 6 6 7 7 7 8 8 9 9 10 10 11 11 11 12 12 13 14 14 15 15 15 16 16 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 3 3 3 4 4 5 5 6 6 7 7 7 8 8 9 10 10 11 11 12 13 13 14 14 15 15 16 16 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 3 3 4 5 5 6 6 7 8 8 9 9 10 10 11 11 11 12 12 13 14 14 14 15 15 16 16 17 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 4 4 4 5 5 6 6 7 8 9 9 10 10 11 12 12 13 14 14 15 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 9 10 10 10 11 11 12 13 14 14 15 15 15 16 16 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 4 4 5 5 6 6 6 7 7 8 8 10 10 11 11 12 13 13 14 14 15 15 16 16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 3 4 4 5 6 6 7 8 8 9 9 10 10 10 11 11 12 12 14 14 14 15 15 16 16 17 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 4 4 4 5 5 7 8 8 9 10 10 11 11 12 13 13 14 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 8 9 9 10 10 11 11 13 14 14 14 15 15 16 16 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 4 4 5 5 6 6 7 7 8 10 10 11 11 12 12 13 14 14 15 15 16 16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 3 3 4 5 5 6 7 7 8 8 9 9 10 10 11 11 12 13 14 14 15 15 16 16 17 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 4 4 4 7 7 8 9 9 10 11 11 12 13 13 14 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 9 10 10 10 13 13 14 14 15 15 16 16 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 4 4 5 5 6 6 7 9 10 11 11 12 12 13 13 14 15 15 16 16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 3 4 5 5 6 7 7 8 8 9 9 10 10 11 11 13 14 14 15 15 16 16 16 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 4 6 7 7 8 9 9 10 11 11 12 13 13 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 9 10 13 13 14 14 15 15 16 16 17 17 17 18 18 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 3 3 4 4 5 5 6 6 9 10 10 11 12 12 13 13 14 14 15 16 16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 3 4 4 5 6 6 7 7 8 8 9 9 10 10 13 13 14 14 15 15 16 16 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 6 6 7 8 8 9 10 10 11 12 12 13 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 12 13 13 14 14 15 15 16 16 17 17 18 18 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 3 3 4 4 5 5 9 9 10 10 11 12 12 13 14 14 15 15 16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 3 4 5 5 6 6 7 7 8 8 9 9 12 13 13 14 14 15 15 16 16 17 17 18 18 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 5 6 6 7 8 8 9 10 10 11 12 13 13 PAGE 9 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 510 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 780 790 800 810 820 830 840 850 860 870 880 890 900 910 920 930 940 950 960 970 980 990 1000 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 780 790 800 810 820 830 840 850 860 870 880 890 900 910 920 930 940 950 960 970 980 990 1000 1010 20 20 21 21 22 22 23 23 24 24 24 25 25 26 26 26 27 27 27 28 28 29 29 29 30 30 30 31 31 32 32 32 33 33 33 34 34 35 35 35 36 36 36 37 37 38 38 38 39 39 19 19 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 27 28 28 29 29 29 30 30 30 31 31 32 32 32 33 33 33 34 34 35 35 35 36 36 36 37 37 38 38 38 19 20 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 27 28 28 29 29 29 30 30 30 31 31 32 32 32 33 33 33 34 34 35 35 35 36 36 36 37 37 38 38 38 16 16 17 17 18 19 19 20 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 31 31 32 32 32 33 33 34 34 35 35 35 36 36 37 37 37 19 19 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 30 31 31 32 32 32 33 33 33 34 34 35 35 35 36 36 36 37 37 38 38 38 39 17 18 18 19 19 20 20 21 21 22 22 22 23 23 24 24 25 25 25 26 26 27 27 27 28 28 29 29 29 30 30 30 31 31 32 32 32 33 33 33 34 34 35 35 35 36 36 36 37 37 19 20 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 30 31 31 32 32 32 33 33 33 34 34 35 35 35 36 36 36 37 37 38 38 38 39 15 16 17 17 18 18 19 20 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 31 31 32 32 32 33 33 34 34 34 35 35 36 36 37 37 37 19 19 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 31 31 31 32 32 33 33 33 34 34 34 35 35 36 36 36 37 37 37 38 38 39 39 17 18 18 19 19 20 20 21 21 22 22 22 23 23 24 24 25 25 25 26 26 27 27 28 28 28 29 29 30 30 30 31 31 32 32 32 33 33 33 34 34 35 35 35 36 36 36 37 37 38 19 20 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 31 31 31 32 32 33 33 33 34 34 34 35 35 36 36 36 37 37 37 38 38 39 39 15 16 16 17 18 18 19 19 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 31 31 32 32 32 33 33 34 34 34 35 35 36 36 37 37 37 19 19 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 31 31 31 32 32 33 33 34 34 34 35 35 36 36 36 37 37 37 38 38 39 39 39 17 17 18 19 19 20 20 21 21 22 22 22 23 23 24 24 25 25 25 26 26 27 27 27 28 28 29 29 30 30 30 31 31 32 32 33 33 33 34 34 34 35 35 36 36 36 37 37 37 38 19 20 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 31 31 31 32 32 33 33 34 34 34 35 35 36 36 36 37 37 37 38 38 39 39 39 15 16 16 17 18 18 19 19 20 20 21 21 21 22 22 23 23 24 24 25 25 25 26 26 27 27 28 28 29 29 29 30 30 31 31 32 32 32 33 33 34 34 34 35 35 36 36 37 37 37 19 19 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 31 31 31 32 32 33 33 34 34 34 35 35 36 36 37 37 37 38 38 38 39 39 40 17 17 18 19 19 20 20 21 21 22 22 22 23 23 24 24 25 25 25 26 26 27 27 27 28 28 29 29 30 30 30 31 31 32 32 33 33 33 34 34 35 35 36 36 36 37 37 37 38 38 19 20 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 31 31 31 32 32 33 33 34 34 34 35 35 36 36 37 37 37 38 38 38 39 39 40 15 15 16 17 17 18 19 19 19 20 20 21 21 22 22 23 23 24 24 24 25 25 26 26 27 27 28 28 28 29 29 30 30 31 31 32 32 32 33 33 34 34 34 35 35 36 36 37 37 37 19 19 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 31 31 31 32 32 33 33 34 34 34 35 35 36 36 37 37 37 38 38 39 39 40 40 17 17 18 19 19 20 20 21 21 22 22 22 23 23 24 24 25 25 25 26 26 27 27 27 28 28 29 29 30 30 30 31 31 32 32 33 33 33 34 34 35 35 36 36 36 37 37 38 38 38 19 19 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 29 30 30 31 31 31 32 32 33 33 34 34 34 35 35 36 36 37 37 37 38 38 39 39 40 40 14 15 16 16 17 18 18 19 19 20 20 21 21 22 22 22 23 23 24 24 25 25 26 26 27 27 27 28 28 29 29 30 30 31 31 31 32 32 33 33 34 34 34 35 35 36 36 37 37 37 19 19 20 20 21 21 22 22 22 23 23 24 24 25 25 26 26 26 27 27 28 28 28 29 29 30 30 31 31 31 32 32 33 33 34 34 34 35 35 36 36 37 37 37 38 38 39 39 40 40 17 17 18 18 19 20 20 21 21 21 22 22 23 23 24 24 25 25 25 26 26 27 27 27 28 28 29 29 30 30 30 31 31 32 32 33 33 33 34 34 35 35 36 36 36 37 37 38 38 39 19 19 20 20 21 21 22 22 22 23 23 24 24 25 25 26 26 26 27 27 28 28 28 29 29 30 30 31 31 31 32 32 33 33 34 34 34 35 35 36 36 37 37 37 38 38 39 39 40 40 14 15 15 16 17 17 18 18 19 19 20 20 21 21 22 22 23 23 24 24 25 25 25 26 26 27 27 28 28 29 29 30 30 30 31 31 32 32 33 33 34 34 34 35 35 36 36 37 37 37 PAGE 10 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 1010 1020 1030 1040 1050 1060 1070 1080 1090 1100 1110 1120 1130 1140 1150 1160 1170 1180 1190 1200 1210 1220 1230 1240 1250 1260 1270 1280 1290 1300 1310 1320 1330 1340 1350 1360 1370 1380 1390 1400 1410 1420 1430 1440 1450 1460 1470 1480 1490 1500 1020 1030 1040 1050 1060 1070 1080 1090 1100 1110 1120 1130 1140 1150 1160 1170 1180 1190 1200 1210 1220 1230 1240 1250 1260 1270 1280 1290 1300 1310 1320 1330 1340 1350 1360 1370 1380 1390 1400 1410 1420 1430 1440 1450 1460 1470 1480 1490 1500 1510 39 40 40 41 41 41 42 42 42 43 43 44 44 44 45 45 45 46 46 47 47 47 48 48 48 49 49 50 50 50 51 51 51 52 52 53 53 53 54 54 54 55 55 55 56 56 57 57 57 58 39 39 39 40 40 41 41 41 42 42 42 43 43 44 44 44 45 45 45 46 46 47 47 47 48 48 48 49 49 50 50 50 51 51 51 52 52 53 53 53 54 54 54 55 55 56 56 56 57 57 39 39 39 40 40 41 41 41 42 42 42 43 43 44 44 44 45 45 45 46 46 47 47 47 48 48 48 49 49 50 50 50 51 51 51 52 52 53 53 53 54 54 54 55 55 56 56 56 57 57 38 38 39 39 40 40 40 41 41 42 42 43 43 43 44 44 45 45 46 46 46 47 47 48 48 49 49 49 50 50 51 51 52 52 52 53 53 54 54 54 55 55 56 56 56 57 57 58 58 58 39 39 40 40 41 41 41 42 42 42 43 43 44 44 44 45 45 45 46 46 47 47 47 48 48 48 49 49 50 50 50 51 51 51 52 52 53 53 53 54 54 54 55 55 56 56 56 57 57 57 38 38 38 39 39 39 40 40 41 41 41 42 42 42 43 43 44 44 44 45 45 45 46 46 47 47 47 48 48 48 49 49 50 50 50 51 51 51 52 52 53 53 53 54 54 54 55 55 56 56 39 39 40 40 41 41 41 42 42 42 43 43 44 44 44 45 45 45 46 46 47 47 47 48 48 48 49 49 50 50 50 51 51 51 52 52 53 53 53 54 54 54 55 55 56 56 56 57 57 57 38 38 39 39 40 40 40 41 41 42 42 43 43 43 44 44 45 45 46 46 46 47 47 48 48 49 49 49 50 50 51 51 51 52 52 53 53 54 54 54 55 55 56 56 57 57 57 58 58 59 39 40 40 40 41 41 42 42 42 43 43 43 44 44 45 45 45 46 46 46 47 47 48 48 48 49 49 49 50 50 51 51 51 52 52 52 53 53 54 54 54 55 55 55 56 56 57 57 57 58 38 38 39 39 39 40 40 41 41 41 42 42 42 43 43 44 44 44 45 45 45 46 46 47 47 47 48 48 48 49 49 50 50 50 51 51 51 52 52 53 53 53 54 54 54 55 55 56 56 56 39 40 40 40 41 41 42 42 42 43 43 43 44 44 45 45 45 46 46 46 47 47 48 48 48 49 49 49 50 50 51 51 51 52 52 52 53 53 54 54 54 55 55 55 56 56 57 57 57 58 38 38 39 39 40 40 40 41 41 42 42 43 43 43 44 44 45 45 46 46 46 47 47 48 48 49 49 49 50 50 51 51 51 52 52 53 53 54 54 54 55 55 56 56 57 57 57 58 58 59 40 40 40 41 41 42 42 42 43 43 43 44 44 45 45 45 46 46 46 47 47 48 48 48 49 49 49 50 50 51 51 51 52 52 52 53 53 54 54 54 55 55 55 56 56 57 57 57 58 58 38 39 39 39 40 40 40 41 41 42 42 42 43 43 43 44 44 45 45 45 46 46 46 47 47 48 48 48 49 49 49 50 50 51 51 51 52 52 52 53 53 54 54 54 55 55 55 56 56 57 40 40 40 41 41 42 42 42 43 43 43 44 44 45 45 45 46 46 46 47 47 48 48 48 49 49 49 50 50 51 51 51 52 52 52 53 53 54 54 54 55 55 55 56 56 57 57 57 58 58 38 38 39 39 40 40 40 41 41 42 42 43 43 43 44 44 45 45 46 46 46 47 47 48 48 49 49 49 50 50 51 51 51 52 52 53 53 54 54 54 55 55 56 56 57 57 57 58 58 59 40 40 41 41 41 42 42 43 43 43 44 44 44 45 45 46 46 46 47 47 47 48 48 49 49 49 50 50 50 51 51 52 52 52 53 53 53 54 54 55 55 55 56 56 56 57 57 58 58 58 39 39 39 40 40 40 41 41 42 42 42 43 43 43 44 44 45 45 45 46 46 46 47 47 48 48 48 49 49 49 50 50 51 51 51 52 52 52 53 53 54 54 54 55 55 55 56 56 57 57 40 40 41 41 41 42 42 43 43 43 44 44 44 45 45 46 46 46 47 47 47 48 48 49 49 49 50 50 50 51 51 52 52 52 53 53 53 54 54 55 55 55 56 56 56 57 57 58 58 58 38 38 39 39 40 40 40 41 41 42 42 43 43 43 44 44 45 45 46 46 46 47 47 48 48 49 49 49 50 50 51 51 51 52 52 53 53 54 54 54 55 55 56 56 57 57 57 58 58 59 40 41 41 41 42 42 43 43 43 44 44 44 45 45 46 46 46 47 47 47 48 48 49 49 49 50 50 50 51 51 52 52 52 53 53 53 54 54 55 55 55 56 56 56 57 57 58 58 58 59 39 39 40 40 40 41 41 41 42 42 43 43 43 44 44 44 45 45 46 46 46 47 47 47 48 48 49 49 49 50 50 50 51 51 52 52 52 53 53 53 54 54 55 55 55 56 56 56 57 57 40 41 41 41 42 42 43 43 43 44 44 44 45 45 46 46 46 47 47 47 48 48 49 49 49 50 50 50 51 51 52 52 52 53 53 53 54 54 55 55 55 56 56 56 57 57 58 58 58 59 38 38 39 39 40 40 40 41 41 42 42 43 43 43 44 44 45 45 46 46 46 47 47 48 48 49 49 49 50 50 51 51 51 52 52 53 53 54 54 54 55 55 56 56 57 57 57 58 58 59 40 41 41 42 42 42 43 43 44 44 44 45 45 45 46 46 47 47 47 48 48 48 49 49 50 50 50 51 51 51 52 52 53 53 53 54 54 54 55 55 56 56 56 57 57 57 58 58 59 59 39 39 40 40 41 41 41 42 42 43 43 43 44 44 44 45 45 46 46 46 47 47 47 48 48 49 49 49 50 50 50 51 51 52 52 52 53 53 53 54 54 55 55 55 56 56 56 57 57 58 40 41 41 42 42 42 43 43 44 44 44 45 45 45 46 46 47 47 47 48 48 48 49 49 50 50 50 51 51 51 52 52 53 53 53 54 54 54 55 55 56 56 56 57 57 57 58 58 59 59 38 38 39 39 40 40 40 41 41 42 42 43 43 43 44 44 45 45 46 46 46 47 47 48 48 48 49 49 50 50 51 51 51 52 52 53 53 54 54 54 55 55 56 56 57 57 57 58 58 59 PAGE 11 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 1510 1520 1530 1540 1550 1560 1570 1580 1590 1600 1610 1620 1630 1640 1650 1660 1670 1680 1690 1700 1710 1720 1730 1740 1750 1760 1770 1780 1790 1800 1810 1820 1830 1840 1850 1860 1870 1880 1890 1900 1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 1520 1530 1540 1550 1560 1570 1580 1590 1600 1610 1620 1630 1640 1650 1660 1670 1680 1690 1700 1710 1720 1730 1740 1750 1760 1770 1780 1790 1800 1810 1820 1830 1840 1850 1860 1870 1880 1890 1900 1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 2010 58 58 59 59 59 60 60 60 61 61 62 62 62 63 63 63 64 64 64 65 65 66 66 66 67 67 67 68 68 68 69 69 69 70 70 71 71 71 72 72 72 73 73 73 74 74 75 75 75 76 57 58 58 59 59 59 60 60 60 61 61 61 62 62 62 63 63 64 64 64 65 65 65 66 66 66 67 67 68 68 68 69 69 69 70 70 70 71 71 71 72 72 73 73 73 74 74 74 75 75 57 58 58 59 59 59 60 60 60 61 61 61 62 62 62 63 63 64 64 64 65 65 65 66 66 66 67 67 68 68 68 69 69 69 70 70 70 71 71 71 72 72 73 73 73 74 74 74 75 75 59 59 59 60 60 61 61 61 62 62 62 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 70 70 70 71 71 71 72 72 73 73 73 74 74 74 75 75 76 76 76 77 77 58 58 59 59 59 60 60 60 61 61 61 62 62 63 63 63 64 64 64 65 65 65 66 66 66 67 67 68 68 68 69 69 69 70 70 70 71 71 72 72 72 73 73 74 74 74 75 75 75 76 56 57 57 57 58 58 59 59 59 60 60 60 61 61 61 62 62 63 63 63 64 64 64 65 65 65 66 66 66 67 67 68 68 68 69 69 69 70 70 70 71 71 72 72 72 73 73 74 74 74 58 58 59 59 59 60 60 60 61 61 61 62 62 63 63 63 64 64 64 65 65 65 66 66 66 67 67 68 68 68 69 69 69 70 70 70 71 71 72 72 72 73 73 74 74 74 75 75 75 76 59 59 60 60 61 61 61 62 62 62 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 70 70 70 71 71 71 72 72 73 73 73 74 74 75 75 75 76 76 76 77 77 78 58 58 59 59 60 60 60 61 61 61 62 62 63 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 69 70 70 70 71 71 72 72 72 73 73 74 74 74 75 75 76 76 76 57 57 57 58 58 59 59 59 60 60 60 61 61 61 62 62 63 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 69 70 70 70 71 71 72 72 73 73 73 74 74 74 75 58 58 59 59 60 60 60 61 61 61 62 62 63 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 69 70 70 70 71 71 72 72 72 73 73 74 74 74 75 75 76 76 76 59 60 60 60 61 61 62 62 62 63 63 63 64 64 65 65 65 66 66 66 67 67 68 68 68 69 69 69 70 70 71 71 71 72 72 72 73 73 74 74 74 75 75 76 76 77 77 77 78 78 58 59 59 60 60 60 61 61 61 62 62 63 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 69 70 70 71 71 71 72 72 72 73 73 74 74 75 75 75 76 76 77 77 57 57 58 58 58 59 59 60 60 60 61 61 61 62 62 63 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 69 70 70 71 71 71 72 73 73 73 74 74 74 75 75 75 58 59 59 60 60 60 61 61 61 62 62 63 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 69 70 70 71 71 71 72 72 72 73 73 74 74 75 75 75 76 76 77 77 59 60 60 60 61 61 62 62 63 63 63 64 64 65 65 65 66 66 66 67 67 68 68 68 69 69 69 70 70 71 71 71 72 72 72 73 73 74 74 74 75 76 76 76 77 77 77 78 78 79 59 59 59 60 60 61 61 61 62 62 62 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 69 70 70 71 71 71 72 72 72 73 73 73 75 75 75 76 76 76 77 77 77 57 58 58 58 59 59 60 60 60 61 61 61 62 62 63 63 63 64 64 64 65 65 66 66 66 67 67 67 68 68 68 69 69 69 70 70 71 71 71 72 72 73 74 74 74 75 75 75 76 76 59 59 59 60 60 61 61 61 62 62 62 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 69 70 70 71 71 71 72 72 72 73 73 73 75 75 75 76 76 76 77 77 77 59 60 60 60 61 61 62 62 63 63 63 64 64 65 65 66 66 66 67 67 67 68 68 69 69 69 70 70 70 71 71 72 72 72 73 73 73 74 74 75 75 76 76 77 77 78 78 78 79 79 59 59 60 60 61 61 61 62 62 62 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 70 70 70 71 71 71 72 72 72 73 73 74 74 75 76 76 76 77 77 77 78 78 58 58 58 59 59 59 60 60 61 61 61 62 62 62 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 70 70 70 71 71 71 72 72 72 74 74 74 75 75 76 76 76 77 59 59 60 60 61 61 61 62 62 62 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 70 70 70 71 71 71 72 72 72 73 73 74 74 75 76 76 76 77 77 77 78 78 59 60 60 60 61 61 62 62 63 63 63 64 64 65 65 66 66 66 67 67 68 68 68 69 69 70 70 70 71 71 72 72 72 73 73 73 74 74 75 75 75 77 77 77 78 78 79 79 79 80 59 60 60 60 61 61 62 62 62 63 63 63 64 64 65 65 65 66 66 66 67 67 68 68 68 69 69 69 70 70 71 71 71 72 72 72 73 73 74 74 74 76 76 77 77 77 78 78 78 79 58 58 59 59 59 60 60 61 61 61 62 62 62 63 63 64 64 64 65 65 65 66 66 67 67 67 68 68 68 69 69 70 70 70 71 71 71 72 72 72 73 74 75 75 75 76 76 77 77 77 59 60 60 60 61 61 62 62 62 63 63 63 64 64 65 65 65 66 66 66 67 67 68 68 68 69 69 69 70 70 71 71 71 72 72 72 73 73 74 74 74 76 76 77 77 77 78 78 78 79 59 60 60 60 61 61 62 62 63 63 63 64 64 65 65 65 66 66 67 67 68 68 68 69 69 70 70 71 71 71 72 72 73 73 73 74 74 74 75 75 76 77 78 78 78 79 79 79 80 80 PAGE 12 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 2010 2020 2030 2040 2050 2060 2070 2080 2090 2100 2110 2120 2130 2140 2150 2160 2170 2180 2190 2200 2210 2220 2230 2240 2250 2260 2270 2280 2290 2300 2310 2320 2330 2340 2350 2360 2370 2380 2390 2400 2410 2420 2430 2440 2450 2460 2470 2480 2490 2500 2020 2030 2040 2050 2060 2070 2080 2090 2100 2110 2120 2130 2140 2150 2160 2170 2180 2190 2200 2210 2220 2230 2240 2250 2260 2270 2280 2290 2300 2310 2320 2330 2340 2350 2360 2370 2380 2390 2400 2410 2420 2430 2440 2450 2460 2470 2480 2490 2500 2510 76 76 77 77 77 78 78 78 79 79 80 80 80 81 81 81 82 82 82 83 83 84 84 84 85 85 85 86 86 86 87 87 87 88 88 89 89 89 90 90 90 91 91 91 92 92 93 93 93 94 75 76 76 77 77 77 78 78 78 79 79 79 80 80 80 81 81 82 82 82 83 83 83 84 84 84 85 85 86 86 86 87 87 87 88 88 88 89 89 89 90 90 91 91 91 92 92 92 93 93 75 76 76 77 77 77 78 78 78 79 79 79 80 80 80 81 81 82 82 82 83 83 83 84 84 84 85 85 86 86 86 87 87 87 88 88 88 89 89 89 90 90 91 91 91 92 92 92 93 93 77 78 78 79 79 79 80 80 80 81 81 82 82 82 83 83 83 84 84 85 85 85 86 86 86 87 87 88 88 88 89 89 89 90 90 91 91 91 92 92 92 93 93 94 94 94 95 95 95 96 76 76 77 77 77 78 78 79 79 79 80 80 80 81 81 81 82 82 83 83 83 84 84 84 85 85 85 86 86 86 87 87 88 88 88 89 89 89 90 90 90 91 91 92 92 92 93 93 93 94 75 75 75 76 76 76 77 77 77 78 78 79 79 79 80 80 80 81 81 81 82 82 83 83 83 84 84 84 85 85 85 86 86 86 87 87 88 88 88 89 89 89 90 90 90 91 91 92 92 92 76 76 77 77 77 78 78 79 79 79 80 80 80 81 81 81 82 82 83 83 83 84 84 84 85 85 85 86 86 86 87 87 88 88 88 89 89 89 90 90 90 91 91 92 92 92 93 93 93 94 78 78 79 79 79 80 80 81 81 81 82 82 82 83 83 84 84 84 85 85 85 86 86 87 87 87 88 88 88 89 89 90 90 90 91 91 91 92 92 93 93 93 94 94 94 95 95 96 96 96 77 77 77 78 78 78 79 79 80 80 80 81 81 81 82 82 82 83 83 83 84 84 85 85 85 86 86 86 87 87 87 88 88 89 89 89 90 90 90 91 91 91 92 92 92 93 93 94 94 94 75 76 76 76 77 77 77 78 78 78 79 79 80 80 80 81 81 81 82 82 82 83 83 83 84 84 85 85 85 86 86 86 87 87 87 88 88 89 89 89 90 90 90 91 91 91 92 92 92 93 77 77 77 78 78 78 79 79 80 80 80 81 81 81 82 82 82 83 83 83 84 84 85 85 85 86 86 86 87 87 87 88 88 89 89 89 90 90 90 91 91 91 92 92 92 93 93 94 94 94 78 79 79 80 80 80 81 81 81 82 82 83 83 83 84 84 84 85 85 86 86 86 87 87 87 88 88 89 89 89 90 90 90 91 91 92 92 92 93 93 93 94 94 95 95 95 96 96 96 97 77 78 78 78 79 79 79 80 80 80 81 81 82 82 82 83 83 83 84 84 84 85 85 86 86 86 87 87 87 88 88 88 89 89 89 90 90 91 91 91 92 92 92 93 93 93 94 94 95 95 76 76 77 77 77 78 78 78 79 79 79 80 80 80 81 81 82 82 82 83 83 83 84 84 84 85 85 86 86 86 87 87 87 88 88 88 89 89 89 90 90 91 91 91 92 92 92 93 93 93 77 78 78 78 79 79 79 80 80 80 81 81 82 82 82 83 83 83 84 84 84 85 85 86 86 86 87 87 87 88 88 88 89 89 89 90 90 91 91 91 92 92 92 93 93 93 94 94 95 95 79 79 80 80 80 81 81 82 82 82 83 83 83 84 84 85 85 85 86 86 86 87 87 88 88 88 89 89 89 90 90 91 91 91 92 92 92 93 93 94 94 94 95 95 95 96 96 97 97 97 78 78 79 79 79 80 80 80 81 81 81 82 82 83 83 83 84 84 84 85 85 85 86 86 86 87 87 88 88 88 89 89 89 90 90 90 91 91 92 92 92 93 93 93 94 94 94 95 95 95 76 77 77 77 78 78 79 79 79 80 80 80 81 81 81 82 82 83 83 83 84 84 84 85 85 85 86 86 86 87 87 88 88 88 89 89 89 90 90 90 91 91 92 92 92 93 93 93 94 94 78 78 79 79 79 80 80 80 81 81 81 82 82 83 83 83 84 84 84 85 85 85 86 86 86 87 87 88 88 88 89 89 89 90 90 90 91 91 92 92 92 93 93 93 94 94 94 95 95 95 79 80 80 81 81 81 82 82 82 83 83 84 84 84 85 85 85 86 86 87 87 87 88 88 88 89 89 90 90 90 91 91 91 92 92 93 93 93 94 94 94 95 95 96 96 96 97 97 97 98 78 79 79 80 80 80 81 81 81 82 82 82 83 83 83 84 84 85 85 85 86 86 86 87 87 87 88 88 89 89 89 90 90 90 91 91 91 92 92 92 93 93 94 94 94 95 95 95 96 96 77 77 78 78 78 79 79 80 80 80 81 81 81 82 82 82 83 83 83 84 84 85 85 85 86 86 86 87 87 87 88 88 89 89 89 90 90 90 91 91 91 92 92 92 93 93 94 94 94 95 78 79 79 80 80 80 81 81 81 82 82 82 83 83 83 84 84 85 85 85 86 86 86 87 87 87 88 88 89 89 89 90 90 90 91 91 91 92 92 92 93 93 94 94 94 95 95 95 96 96 80 80 81 81 82 82 82 83 83 83 84 84 85 85 85 86 86 86 87 87 88 88 88 89 89 89 90 90 91 91 91 92 92 92 93 93 94 94 94 95 95 95 96 96 97 97 97 98 98 98 79 79 80 80 80 81 81 82 82 82 83 83 83 84 84 84 85 85 86 86 86 87 87 87 88 88 88 89 89 89 90 90 91 91 91 92 92 92 93 93 93 94 94 95 95 95 96 96 96 97 78 78 78 79 79 79 80 80 80 81 81 82 82 82 83 83 83 84 84 84 85 85 86 86 86 87 87 87 88 88 88 89 89 89 90 90 91 91 91 92 92 92 93 93 93 94 94 95 95 95 79 79 80 80 80 81 81 82 82 82 83 83 83 84 84 84 85 85 86 86 86 87 87 87 88 88 88 89 89 89 90 90 91 91 91 92 92 92 93 93 93 94 94 95 95 95 96 96 96 97 81 81 81 82 82 82 83 83 84 84 84 85 85 85 86 86 87 87 87 88 88 88 89 89 90 90 90 91 91 91 92 92 93 93 93 94 94 94 95 95 96 96 96 97 97 97 98 98 99 99 PAGE 13 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 2510 2520 2530 2540 2550 2560 2570 2580 2590 2600 2610 2620 2630 2640 2650 2660 2670 2680 2690 2700 2710 2720 2730 2740 2750 2760 2770 2780 2790 2800 2810 2820 2830 2840 2850 2860 2870 2880 2890 2900 2910 2920 2930 2940 2950 2960 2970 2980 2990 3000 2520 2530 2540 2550 2560 2570 2580 2590 2600 2610 2620 2630 2640 2650 2660 2670 2680 2690 2700 2710 2720 2730 2740 2750 2760 2770 2780 2790 2800 2810 2820 2830 2840 2850 2860 2870 2880 2890 2900 2910 2920 2930 2940 2950 2960 2970 2980 2990 3000 3010 94 94 95 95 95 96 96 96 97 97 98 98 98 99 99 99 100 100 100 101 101 102 102 102 103 103 103 104 104 104 105 105 105 106 106 107 107 107 108 108 108 109 109 109 110 110 111 111 111 112 93 94 94 95 95 95 96 96 96 97 97 97 98 98 98 99 99 100 100 100 101 101 101 102 102 102 103 103 104 104 104 105 105 105 106 106 106 107 107 107 108 108 109 109 109 110 110 110 111 111 93 94 94 95 95 95 96 96 96 97 97 97 98 98 98 99 99 100 100 100 101 101 101 102 102 102 103 103 104 104 104 105 105 105 106 106 106 107 107 107 108 108 109 109 109 110 110 110 111 111 96 97 97 97 98 98 98 99 99 100 100 100 101 101 101 102 102 102 103 103 104 104 104 105 105 105 106 106 106 107 107 107 108 108 109 109 109 110 110 110 111 111 111 112 112 113 113 113 114 114 94 94 95 95 95 96 96 97 97 97 98 98 98 99 99 99 100 100 101 101 101 102 102 102 103 103 103 104 104 104 105 105 106 106 106 107 107 107 108 108 108 109 109 110 110 110 111 111 111 112 93 93 93 94 94 94 95 95 95 96 96 97 97 97 98 98 98 99 99 99 100 100 101 101 101 102 102 102 103 103 103 104 104 104 105 105 106 106 106 107 107 107 108 108 108 109 109 110 110 110 94 94 95 95 95 96 96 97 97 97 98 98 98 99 99 99 100 100 101 101 101 102 102 102 103 103 103 104 104 104 105 105 106 106 106 107 107 107 108 108 108 109 109 110 110 110 111 111 111 112 97 97 97 98 98 99 99 99 100 100 100 101 101 102 102 102 103 103 103 104 104 104 105 105 106 106 106 107 107 107 108 108 108 109 109 110 110 110 111 111 111 112 112 112 113 113 113 114 114 115 95 95 95 96 96 96 97 97 98 98 98 99 99 99 100 100 100 101 101 101 102 102 103 103 103 104 104 104 105 105 105 106 106 107 107 107 108 108 108 109 109 109 110 110 110 111 111 112 112 112 93 94 94 94 95 95 95 96 96 96 97 97 98 98 98 99 99 99 100 100 100 101 101 101 102 102 103 103 103 104 104 104 105 105 105 106 106 107 107 107 108 108 108 109 109 109 110 110 110 111 95 95 95 96 96 96 97 97 98 98 98 99 99 99 100 100 100 101 101 101 102 102 103 103 103 104 104 104 105 105 105 106 106 107 107 107 108 108 108 109 109 109 110 110 110 111 111 112 112 112 97 98 98 98 99 99 99 100 100 101 101 101 102 102 102 103 103 104 104 104 105 105 105 106 106 107 107 107 108 108 108 109 109 109 110 110 110 111 111 112 112 112 113 113 113 114 114 114 115 115 95 96 96 96 97 97 97 98 98 98 99 99 100 100 100 101 101 101 102 102 102 103 103 104 104 104 105 105 105 106 106 106 107 107 107 108 108 109 109 109 110 110 110 111 111 111 112 112 113 113 94 94 95 95 95 96 96 96 97 97 97 98 98 98 99 99 100 100 100 101 101 101 102 102 102 103 103 104 104 104 105 105 105 106 106 106 107 107 107 108 108 109 109 109 110 110 110 111 111 111 95 96 96 96 97 97 97 98 98 98 99 99 100 100 100 101 101 101 102 102 102 103 103 104 104 104 105 105 105 106 106 106 107 107 107 108 108 109 109 109 110 110 110 111 111 111 112 112 113 113 98 98 98 99 99 100 100 100 101 101 101 102 102 103 103 103 104 104 104 105 105 106 106 106 107 107 107 108 108 109 109 109 110 110 110 111 111 111 112 112 113 113 113 114 114 114 115 115 115 116 96 96 97 97 97 98 98 98 99 99 99 100 100 101 101 101 102 102 102 103 103 103 104 104 104 105 105 106 106 106 107 107 107 108 108 108 109 109 110 110 110 111 111 111 112 112 112 113 113 113 94 95 95 95 96 96 97 97 97 98 98 98 99 99 99 100 100 101 101 101 102 102 102 103 103 103 104 104 104 105 105 106 106 106 107 107 107 108 108 108 109 109 110 110 110 111 111 111 112 112 96 96 97 97 97 98 98 98 99 99 99 100 100 101 101 101 102 102 102 103 103 103 104 104 104 105 105 106 106 106 107 107 107 108 108 108 109 109 110 110 110 111 111 111 112 112 112 113 113 113 98 99 99 99 100 100 100 101 101 102 102 102 103 103 103 104 104 105 105 105 106 106 106 107 107 108 108 108 109 109 109 110 110 111 111 111 112 112 112 113 113 113 114 114 115 115 115 116 116 116 96 97 97 98 98 98 99 99 99 100 100 100 101 101 101 102 102 103 103 103 104 104 104 105 105 105 106 106 107 107 107 108 108 108 109 109 109 110 110 110 111 111 112 112 112 113 113 113 114 114 95 95 96 96 96 97 97 98 98 98 99 99 99 100 100 100 101 101 101 102 102 103 103 103 104 104 104 105 105 105 106 106 107 107 107 108 108 108 109 109 109 110 110 110 111 111 112 112 112 113 96 97 97 98 98 98 99 99 99 100 100 100 101 101 101 102 102 103 103 103 104 104 104 105 105 105 106 106 107 107 107 108 108 108 109 109 109 110 110 110 111 111 112 112 112 113 113 113 114 114 99 99 100 100 100 101 101 101 102 102 103 103 103 104 104 104 105 105 106 106 106 107 107 107 108 108 109 109 109 110 110 110 111 111 112 112 112 113 113 113 114 114 114 115 115 116 116 116 117 117 97 97 98 98 98 99 99 100 100 100 101 101 101 102 102 102 103 103 104 104 104 105 105 105 106 106 106 107 107 107 108 108 109 109 109 110 110 110 111 111 111 112 112 113 113 113 114 114 114 115 96 96 96 97 97 97 98 98 98 99 99 100 100 100 101 101 101 102 102 102 103 103 104 104 104 105 105 105 106 106 106 107 107 107 108 108 109 109 109 110 110 110 111 111 111 112 112 113 113 113 97 97 98 98 98 99 99 100 100 100 101 101 101 102 102 102 103 103 104 104 104 105 105 105 106 106 106 107 107 107 108 108 109 109 109 110 110 110 111 111 111 112 112 113 113 113 114 114 114 115 99 100 100 100 101 101 102 102 102 103 103 103 104 104 105 105 105 106 106 106 107 107 108 108 108 109 109 109 110 110 111 111 111 112 112 112 113 113 114 114 114 115 115 115 116 116 116 117 117 118 PAGE 14 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 3010 3020 3030 3040 3050 3060 3070 3080 3090 3100 3110 3120 3130 3140 3150 3160 3170 3180 3190 3200 3210 3220 3230 3240 3250 3260 3270 3280 3290 3300 3310 3320 3330 3340 3350 3360 3370 3380 3390 3400 3410 3420 3430 3440 3450 3460 3470 3480 3490 3500 3020 3030 3040 3050 3060 3070 3080 3090 3100 3110 3120 3130 3140 3150 3160 3170 3180 3190 3200 3210 3220 3230 3240 3250 3260 3270 3280 3290 3300 3310 3320 3330 3340 3350 3360 3370 3380 3390 3400 3410 3420 3430 3440 3450 3460 3470 3480 3490 3500 3510 112 112 113 113 113 114 114 114 115 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 128 111 112 112 113 113 113 114 114 114 115 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 111 112 112 113 113 113 114 114 114 115 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 114 115 115 115 116 116 116 117 117 118 118 118 119 119 119 120 120 120 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 127 127 127 128 128 128 129 129 129 130 130 131 131 131 132 132 112 112 113 113 113 114 114 115 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 111 111 111 112 112 112 113 113 113 114 114 115 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 112 112 113 113 113 114 114 115 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 115 115 116 116 116 117 117 117 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 124 124 124 125 125 125 126 126 126 127 127 128 128 128 129 129 129 130 130 130 131 131 131 132 132 133 113 113 113 114 114 114 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 129 111 112 112 112 113 113 113 114 114 114 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 113 113 113 114 114 114 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 129 116 116 116 117 117 117 118 118 118 119 119 119 120 120 121 121 121 122 122 122 123 123 123 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 130 130 130 131 131 131 132 132 132 133 133 113 114 114 114 115 115 115 116 116 116 117 117 118 118 118 119 119 119 120 120 120 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 129 130 130 130 112 112 113 113 113 114 114 114 115 115 115 116 116 116 117 117 118 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 113 114 114 114 115 115 115 116 116 116 117 117 118 118 118 119 119 119 120 120 120 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 129 130 130 130 116 116 117 117 118 118 118 119 119 119 120 120 120 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 127 127 127 128 128 128 129 129 129 130 130 131 131 131 132 132 132 133 133 133 134 114 114 115 115 115 116 116 116 117 117 117 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 129 130 130 130 131 131 112 113 113 113 114 114 115 115 115 116 116 116 117 117 117 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 129 130 114 114 115 115 115 116 116 116 117 117 117 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 124 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 129 130 130 130 131 131 117 117 117 118 118 119 119 119 120 120 120 121 121 121 122 122 122 123 123 124 124 124 125 125 125 126 126 126 127 127 128 128 128 129 129 129 130 130 130 131 131 131 132 132 133 133 133 134 134 134 114 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 121 121 121 122 122 122 123 123 123 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 129 130 130 130 131 131 131 132 113 113 114 114 114 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 121 121 121 122 122 122 123 123 123 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 129 130 130 130 114 115 115 116 116 116 117 117 117 118 118 118 119 119 119 120 120 121 121 121 122 122 122 123 123 123 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 129 130 130 130 131 131 131 132 117 118 118 118 119 119 119 120 120 121 121 121 122 122 122 123 123 123 124 124 125 125 125 126 126 126 127 127 127 128 128 128 129 129 130 130 130 131 131 131 132 132 132 133 133 134 134 134 135 135 115 115 116 116 116 117 117 118 118 118 119 119 119 120 120 120 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 127 127 127 128 128 128 129 129 129 130 130 131 131 131 132 132 132 133 114 114 114 115 115 115 116 116 116 117 117 118 118 118 119 119 119 120 120 120 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 127 127 127 128 128 128 129 129 129 130 130 130 131 131 115 115 116 116 116 117 117 118 118 118 119 119 119 120 120 120 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 127 127 127 128 128 128 129 129 129 130 130 131 131 131 132 132 132 133 118 118 119 119 119 120 120 120 121 121 122 122 122 123 123 123 124 124 124 125 125 125 126 126 127 127 127 128 128 128 129 129 129 130 130 131 131 131 132 132 132 133 133 133 134 134 134 135 135 136 PAGE 15 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 3510 3520 3530 3540 3550 3560 3570 3580 3590 3600 3610 3620 3630 3640 3650 3660 3670 3680 3690 3700 3710 3720 3730 3740 3750 3760 3770 3780 3790 3800 3810 3820 3830 3840 3850 3860 3870 3880 3890 3900 3910 3920 3930 3940 3950 3960 3970 3980 3990 4000 3520 3530 3540 3550 3560 3570 3580 3590 3600 3610 3620 3630 3640 3650 3660 3670 3680 3690 3700 3710 3720 3730 3740 3750 3760 3770 3780 3790 3800 3810 3820 3830 3840 3850 3860 3870 3880 3890 3900 3910 3920 3930 3940 3950 3960 3970 3980 3990 4000 4010 129 129 129 130 130 130 131 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 128 129 129 129 130 130 130 131 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 128 129 129 129 130 130 130 131 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 132 133 133 133 134 134 134 135 135 136 136 136 137 137 137 138 138 138 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 145 145 145 146 146 146 147 147 147 148 148 148 149 149 149 150 129 129 130 130 130 131 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 128 128 128 129 129 129 130 130 130 131 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 129 129 130 130 130 131 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 133 133 134 134 134 135 135 135 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 142 142 142 143 143 143 144 144 144 145 145 146 146 146 147 147 147 148 148 148 149 149 149 150 150 150 130 130 130 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 146 146 128 129 129 129 130 130 130 131 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 130 130 130 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 146 146 134 134 134 135 135 135 136 136 136 137 137 137 138 138 139 139 139 140 140 140 141 141 141 142 142 143 143 143 144 144 144 145 145 145 146 146 146 147 147 148 148 148 149 149 149 150 150 150 151 151 131 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 146 146 147 147 129 129 130 130 130 131 131 131 132 132 132 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 131 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 146 146 147 147 134 134 135 135 136 136 136 137 137 137 138 138 138 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 145 145 145 146 146 146 147 147 147 148 148 149 149 149 150 150 150 151 151 151 152 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 146 146 147 147 147 148 130 130 131 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 146 146 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 146 146 147 147 147 148 135 135 135 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 142 142 142 143 143 143 144 144 144 145 145 146 146 146 147 147 147 148 148 148 149 149 149 150 150 151 151 151 152 152 152 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 145 145 145 146 146 146 147 147 147 148 148 148 149 131 131 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 146 146 147 147 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 145 145 145 146 146 146 147 147 147 148 148 148 149 135 136 136 136 137 137 137 138 138 139 139 139 140 140 140 141 141 141 142 142 143 143 143 144 144 144 145 145 145 146 146 146 147 147 148 148 148 149 149 149 150 150 150 151 151 152 152 152 153 153 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 146 146 147 147 147 148 148 148 149 149 149 131 132 132 132 133 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 146 146 147 147 148 148 133 133 134 134 134 135 135 135 136 136 136 137 137 137 138 138 138 139 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 144 145 145 145 146 146 146 147 147 147 148 148 148 149 149 149 136 136 137 137 137 138 138 138 139 139 140 140 140 141 141 141 142 142 142 143 143 143 144 144 145 145 145 146 146 146 147 147 147 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 154 PAGE 16 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 4010 4020 4030 4040 4050 4060 4070 4080 4090 4100 4110 4120 4130 4140 4150 4160 4170 4180 4190 4200 4210 4220 4230 4240 4250 4260 4270 4280 4290 4300 4310 4320 4330 4340 4350 4360 4370 4380 4390 4400 4410 4420 4430 4440 4450 4460 4470 4480 4490 4500 4020 4030 4040 4050 4060 4070 4080 4090 4100 4110 4120 4130 4140 4150 4160 4170 4180 4190 4200 4210 4220 4230 4240 4250 4260 4270 4280 4290 4300 4310 4320 4330 4340 4350 4360 4370 4380 4390 4400 4410 4420 4430 4440 4450 4460 4470 4480 4490 4500 4510 145 146 146 146 147 147 147 148 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 145 145 146 146 146 147 147 147 148 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 145 145 146 146 146 147 147 147 148 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 164 164 165 165 165 166 166 166 146 146 146 147 147 147 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 144 145 145 145 146 146 146 147 147 147 148 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 146 146 146 147 147 147 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 164 164 165 165 165 166 166 166 167 167 147 147 147 148 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 145 145 146 146 146 147 147 147 148 148 148 149 149 149 150 150 150 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 147 147 147 148 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 151 152 152 152 153 153 153 154 154 154 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 147 148 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 146 146 147 147 147 148 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 147 148 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 152 152 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 163 163 163 164 164 164 165 147 147 147 148 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 163 163 163 164 164 164 165 153 153 153 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 164 164 165 165 165 147 148 148 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 164 164 165 165 165 153 154 154 154 155 155 155 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 170 170 170 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 164 164 165 165 165 166 166 148 149 149 149 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 164 164 165 150 150 150 151 151 151 152 152 152 153 153 153 154 154 154 155 155 155 156 156 156 157 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 162 163 163 163 164 164 164 165 165 165 166 166 154 154 155 155 155 156 156 156 157 157 158 158 158 159 159 159 160 160 160 161 161 161 162 162 163 163 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 PAGE 17 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 4510 4520 4530 4540 4550 4560 4570 4580 4590 4600 4610 4620 4630 4640 4650 4660 4670 4680 4690 4700 4710 4720 4730 4740 4750 4760 4770 4780 4790 4800 4810 4820 4830 4840 4850 4860 4870 4880 4890 4900 4910 4920 4930 4940 4950 4960 4970 4980 4990 5000 4520 4530 4540 4550 4560 4570 4580 4590 4600 4610 4620 4630 4640 4650 4660 4670 4680 4690 4700 4710 4720 4730 4740 4750 4760 4770 4780 4790 4800 4810 4820 4830 4840 4850 4860 4870 4880 4890 4900 4910 4920 4930 4940 4950 4960 4970 4980 4990 5000 5010 162 163 163 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 162 162 162 163 163 163 164 164 164 165 165 165 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 162 162 162 163 163 163 164 164 164 165 165 165 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 182 182 182 183 183 163 163 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 161 161 162 162 162 163 163 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 163 163 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 162 162 163 163 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 181 163 163 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 181 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 163 164 164 164 165 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 182 182 164 164 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 182 182 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 182 182 182 183 165 165 166 166 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 166 167 167 167 168 168 168 169 169 169 170 170 170 171 171 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 182 182 182 183 171 172 172 172 173 173 173 174 174 174 175 175 175 176 176 176 177 177 177 178 178 178 179 179 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 18 185 185 185 186 186 186 187 187 187 188 PAGE 18 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 5010 5020 5030 5040 5050 5060 5070 5080 5090 5100 5110 5120 5130 5140 5150 5160 5170 5180 5190 5200 5210 5220 5230 5240 5250 5260 5270 5280 5290 5300 5310 5320 5330 5340 5350 5360 5370 5380 5390 5400 5410 5420 5430 5440 5450 5460 5470 5480 5490 5500 5020 5030 5040 5050 5060 5070 5080 5090 5100 5110 5120 5130 5140 5150 5160 5170 5180 5190 5200 5210 5220 5230 5240 5250 5260 5270 5280 5290 5300 5310 5320 5330 5340 5350 5360 5370 5380 5390 5400 5410 5420 5430 5440 5450 5460 5470 5480 5490 5500 5510 179 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 179 179 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 179 179 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 198 199 199 199 200 200 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 178 178 179 179 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 179 179 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 179 180 180 180 181 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 180 180 181 181 181 182 182 182 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 186 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 198 199 181 181 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 198 199 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 195 195 195 196 196 196 197 197 197 198 198 198 199 199 199 200 182 182 182 183 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 183 183 184 184 184 185 185 185 186 186 186 187 187 187 188 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 195 195 195 196 196 196 197 197 197 198 198 198 199 199 199 200 188 188 189 189 189 190 190 190 191 191 191 192 192 192 193 193 193 194 194 194 195 195 195 196 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 PAGE 19 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 5510 5520 5530 5540 5550 5560 5570 5580 5590 5600 5610 5620 5630 5640 5650 5660 5670 5680 5690 5700 5710 5720 5730 5740 5750 5760 5770 5780 5790 5800 5810 5820 5830 5840 5850 5860 5870 5880 5890 5900 5910 5920 5930 5940 5950 5960 5970 5980 5990 6000 5520 5530 5540 5550 5560 5570 5580 5590 5600 5610 5620 5630 5640 5650 5660 5670 5680 5690 5700 5710 5720 5730 5740 5750 5760 5770 5780 5790 5800 5810 5820 5830 5840 5850 5860 5870 5880 5890 5900 5910 5920 5930 5940 5950 5960 5970 5980 5990 6000 6010 196 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 195 196 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 195 196 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 214 215 215 215 216 216 216 217 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 195 195 195 196 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 214 215 215 215 216 216 216 217 217 217 197 197 197 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 195 196 196 196 197 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 197 197 197 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 214 215 215 215 216 216 216 217 217 217 218 218 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 196 196 197 197 197 198 198 198 199 199 199 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 202 203 203 203 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 214 215 215 215 216 216 216 217 217 217 218 218 218 219 219 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 214 215 197 197 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 214 215 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 214 215 215 215 216 216 216 217 217 217 218 218 218 219 219 219 220 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 212 212 212 213 213 213 214 214 214 215 215 215 216 198 198 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 212 212 212 213 213 213 214 214 214 215 215 215 216 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 214 215 215 215 216 216 216 217 217 217 218 218 218 219 219 219 220 220 220 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 214 215 215 215 216 216 216 198 199 199 199 200 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 215 215 200 200 201 201 201 202 202 202 203 203 203 204 204 204 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 214 215 215 215 216 216 216 205 205 205 206 206 206 207 207 207 208 208 208 209 209 209 210 210 210 211 211 211 212 212 212 213 213 213 214 214 214 215 215 215 216 216 216 217 217 217 218 218 219 219 219 220 220 220 221 221 221 PAGE 20 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 0 40 60 80 100 120 140 160 180 200 220 240 260 280 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1000 40 60 80 100 120 140 160 180 200 220 240 260 280 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1000 1020 0 0 0 0 0 1 2 3 3 4 5 6 7 8 9 9 10 11 12 13 14 15 16 16 17 18 19 20 21 21 22 23 24 25 26 27 27 28 29 30 31 32 33 34 35 36 36 37 38 39 0 0 0 0 0 0 0 1 1 2 3 4 5 5 6 7 8 9 10 11 12 13 14 14 15 16 17 18 19 20 20 21 22 23 24 25 25 26 27 28 29 30 31 32 33 34 34 35 36 37 0 0 0 0 0 0 0 0 0 0 1 2 3 3 4 5 6 7 8 9 10 12 13 14 15 16 18 19 20 21 21 22 23 24 25 26 26 27 28 29 30 31 32 32 33 34 35 36 37 38 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 4 5 5 6 7 8 8 9 10 11 12 13 14 15 16 17 19 20 21 22 24 25 26 27 29 30 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 10 11 12 13 14 15 16 17 18 19 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 3 4 5 6 7 8 9 10 11 11 12 13 14 15 16 17 17 19 21 22 23 24 25 26 27 28 29 31 32 33 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 4 5 7 8 9 10 12 13 14 15 16 18 19 19 20 21 22 23 24 25 25 27 28 29 30 31 32 32 33 34 35 36 37 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 6 7 8 9 10 11 12 12 15 16 17 18 20 21 22 23 25 26 27 28 29 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 11 12 13 14 15 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 4 5 6 7 7 8 9 10 11 12 13 14 15 16 16 19 21 22 23 24 25 26 27 28 29 31 32 33 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 6 8 9 10 11 13 14 15 16 17 18 19 20 21 22 23 24 24 27 28 29 30 31 32 32 33 34 35 36 37 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 6 7 8 9 10 11 14 15 17 18 19 21 22 23 24 25 27 28 29 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 20 21 22 26 27 28 29 30 31 32 33 34 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 11 12 12 13 14 15 19 20 21 23 24 25 26 27 28 29 31 32 33 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 4 6 7 8 10 11 12 14 15 16 17 18 19 20 21 21 22 23 27 28 29 30 31 31 32 33 34 35 36 37 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 6 7 8 9 13 15 16 17 19 20 21 23 24 25 26 28 29 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 26 27 28 29 30 30 31 32 33 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 11 12 13 14 19 20 21 22 23 25 26 27 28 29 30 32 33 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 6 8 9 10 12 13 14 15 16 17 18 19 20 21 22 27 28 28 29 30 31 32 33 34 35 36 37 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 3 4 5 6 7 7 12 14 15 16 18 19 20 22 23 24 26 27 28 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 25 26 27 28 29 30 31 32 33 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 11 12 18 19 21 22 23 24 25 27 28 29 30 31 32 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 6 7 8 10 11 12 13 14 15 16 17 18 19 20 26 27 28 29 30 31 32 33 34 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 3 4 5 6 11 13 14 15 17 18 19 21 22 23 25 26 27 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 24 25 26 27 28 29 30 31 32 33 35 36 36 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 3 4 5 6 7 8 9 10 17 18 20 21 22 23 25 26 27 28 30 31 32 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 7 8 9 10 11 12 13 14 15 16 17 18 25 26 27 28 29 30 31 32 33 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 3 4 10 12 13 14 16 17 18 20 21 22 24 25 26 PAGE 21 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 1020 1040 1060 1080 1100 1120 1140 1160 1180 1200 1220 1240 1260 1280 1300 1320 1340 1360 1380 1400 1420 1440 1460 1480 1500 1520 1540 1560 1580 1600 1620 1640 1660 1680 1700 1720 1740 1760 1780 1800 1820 1840 1860 1880 1900 1920 1940 1960 1980 2000 1040 1060 1080 1100 1120 1140 1160 1180 1200 1220 1240 1260 1280 1300 1320 1340 1360 1380 1400 1420 1440 1460 1480 1500 1520 1540 1560 1580 1600 1620 1640 1660 1680 1700 1720 1740 1760 1780 1800 1820 1840 1860 1880 1900 1920 1940 1960 1980 2000 2020 40 41 42 43 44 44 45 46 47 48 49 50 50 51 52 53 53 54 55 56 56 57 58 59 59 60 61 62 62 63 64 65 65 66 67 68 68 69 70 71 71 72 73 74 74 75 76 77 77 78 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 53 54 55 56 56 57 58 59 59 60 61 62 62 63 64 65 65 66 67 68 68 69 70 71 71 72 73 74 74 75 76 77 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 53 54 55 56 56 57 58 59 59 60 61 62 62 63 64 65 65 66 67 68 68 69 70 71 71 72 73 74 74 75 76 77 31 32 34 35 36 37 38 39 40 41 42 43 44 44 45 46 47 48 49 49 50 51 52 53 54 55 55 56 57 58 59 60 61 61 62 63 64 65 66 66 67 68 69 70 71 72 72 73 74 75 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 59 60 61 62 62 63 64 65 65 66 67 68 68 69 70 71 71 72 73 74 74 75 76 77 77 34 35 36 37 38 39 41 41 42 43 44 45 46 47 47 48 49 50 51 52 52 53 54 55 56 56 57 58 59 59 60 61 62 62 63 64 65 65 66 67 68 68 69 70 71 71 72 73 74 74 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 59 60 61 62 62 63 64 65 65 66 67 68 68 69 70 71 71 72 73 74 74 75 76 77 77 31 32 33 34 36 37 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 54 55 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 72 72 73 74 75 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 64 65 66 67 67 68 69 70 70 71 72 73 73 74 75 76 76 77 78 34 35 36 37 38 39 41 41 42 43 44 45 46 47 47 48 49 50 51 52 52 53 54 55 56 57 58 58 59 60 61 62 62 63 64 65 65 66 67 68 68 69 70 71 71 72 73 74 74 75 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 64 65 66 67 67 68 69 70 70 71 72 73 73 74 75 76 76 77 78 30 32 33 34 35 37 38 39 40 41 41 42 43 44 45 46 47 48 49 49 50 51 52 53 54 55 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 72 72 73 74 75 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 70 71 72 73 73 74 75 76 76 77 78 79 34 35 36 37 38 39 41 41 42 43 44 45 46 46 47 48 49 50 51 52 52 53 54 55 56 57 58 58 59 60 61 62 63 63 64 65 66 67 67 68 69 70 70 71 72 73 73 74 75 76 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 70 71 72 73 73 74 75 76 76 77 78 79 30 31 33 34 35 36 37 38 39 40 41 42 43 44 45 46 46 47 48 49 50 51 52 53 54 55 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 72 72 73 74 75 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 71 72 73 74 75 75 76 77 78 78 79 34 35 36 37 38 39 41 41 42 43 44 45 46 46 47 48 49 50 51 52 52 53 54 55 56 57 58 58 59 60 61 62 63 63 64 65 66 67 68 69 69 70 71 72 73 73 74 75 76 76 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 71 72 73 74 75 75 76 77 78 78 79 30 31 32 33 35 36 37 38 39 40 41 42 43 43 44 45 46 47 48 49 50 51 52 52 53 54 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 72 72 73 74 75 38 39 40 41 42 42 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 71 72 73 74 75 76 77 77 78 79 80 34 35 36 37 38 39 41 41 42 43 44 45 46 46 47 48 49 50 51 52 52 53 54 55 56 57 58 58 59 60 61 62 63 63 64 65 66 67 68 69 69 70 71 72 73 74 75 75 76 77 38 39 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 71 72 73 74 75 76 77 77 78 79 80 29 30 31 33 34 35 37 38 39 40 40 41 42 43 44 45 46 47 48 49 49 50 51 52 53 54 55 56 57 58 58 59 60 61 62 63 64 65 66 66 67 68 69 70 71 72 72 73 74 75 37 38 39 40 41 42 43 44 45 46 47 48 48 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 65 65 66 67 68 69 70 71 71 72 73 74 75 76 77 77 78 79 80 33 34 36 37 38 39 40 41 42 43 44 45 46 46 47 48 49 50 51 52 52 53 54 55 56 57 58 58 59 60 61 62 63 63 64 65 66 67 68 69 69 70 71 72 73 74 75 75 76 77 38 39 40 40 41 42 43 44 45 46 47 48 48 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 65 65 66 67 68 69 70 71 71 72 73 74 75 76 77 77 78 79 80 28 29 30 32 33 34 36 37 38 39 40 41 42 43 44 45 46 46 47 48 49 50 51 52 53 54 55 55 56 57 58 59 60 61 62 63 64 64 65 66 67 68 69 70 71 71 72 73 74 75 PAGE 22 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 2020 2040 2060 2080 2100 2120 2140 2160 2180 2200 2220 2240 2260 2280 2300 2320 2340 2360 2380 2400 2420 2440 2460 2480 2500 2520 2540 2560 2580 2600 2620 2640 2660 2680 2700 2720 2740 2760 2780 2800 2820 2840 2860 2880 2900 2920 2940 2960 2980 3000 2040 2060 2080 2100 2120 2140 2160 2180 2200 2220 2240 2260 2280 2300 2320 2340 2360 2380 2400 2420 2440 2460 2480 2500 2520 2540 2560 2580 2600 2620 2640 2660 2680 2700 2720 2740 2760 2780 2800 2820 2840 2860 2880 2900 2920 2940 2960 2980 3000 3020 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 109 110 111 112 112 113 114 115 115 77 78 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 77 78 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 76 77 78 78 79 80 81 82 83 83 84 85 86 87 88 89 89 90 91 92 93 94 95 95 96 97 98 99 100 100 101 102 103 104 105 106 106 107 108 109 110 111 111 112 113 114 114 115 116 117 78 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 75 76 77 77 78 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 78 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 76 77 77 78 79 80 81 82 83 83 84 85 86 87 88 89 89 90 91 92 93 94 94 95 96 97 98 99 100 100 101 102 103 104 105 106 106 107 108 109 110 111 111 112 113 114 115 116 117 117 79 79 80 81 82 82 83 84 85 85 86 87 88 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 115 115 76 77 77 78 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 79 79 80 81 82 82 83 84 85 85 86 87 88 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 115 115 76 77 77 78 79 80 81 82 83 83 84 85 86 87 88 89 89 90 91 92 93 94 94 95 96 97 98 99 100 100 101 102 103 104 105 106 106 107 108 109 110 111 111 112 113 114 115 116 117 117 79 80 81 82 82 83 84 85 85 86 87 88 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 115 115 116 76 77 78 79 79 80 81 82 82 83 84 85 85 86 87 88 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 79 80 81 82 82 83 84 85 85 86 87 88 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 115 115 116 76 77 77 78 79 80 81 82 83 83 84 85 86 87 88 89 89 90 91 92 93 94 94 95 96 97 98 99 100 100 101 102 103 104 105 106 106 107 108 109 110 111 111 112 113 114 115 116 117 117 80 81 81 82 83 84 84 85 86 87 87 88 89 90 90 91 92 93 93 94 95 96 96 97 98 99 99 100 101 102 102 103 104 105 105 106 107 108 108 109 110 111 111 112 113 114 114 115 116 117 77 78 79 79 80 81 82 82 83 84 85 85 86 87 88 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 80 81 81 82 83 84 84 85 86 87 87 88 89 90 90 91 92 93 93 94 95 96 96 97 98 99 99 100 101 102 102 103 104 105 105 106 107 108 108 109 110 111 111 112 113 114 114 115 116 117 76 77 77 78 79 80 81 82 83 83 84 85 86 87 88 89 89 90 91 92 93 94 94 95 96 97 98 99 100 100 101 102 103 104 105 106 106 107 108 109 110 111 111 112 113 114 115 116 117 117 81 81 82 83 84 84 85 86 87 87 88 89 90 90 91 92 93 93 94 95 96 96 97 98 99 99 100 101 102 102 103 104 105 105 106 107 108 108 109 110 111 111 112 113 114 114 115 116 117 117 78 78 79 80 81 81 82 83 84 84 85 86 87 87 88 89 90 90 91 92 93 93 94 95 96 96 97 98 99 99 100 101 102 102 103 104 105 105 106 107 108 108 109 110 111 111 112 113 114 114 81 81 82 83 84 84 85 86 87 87 88 89 90 90 91 92 93 93 94 95 96 96 97 98 99 99 100 101 102 102 103 104 105 105 106 107 108 108 109 110 111 111 112 113 114 114 115 116 117 117 76 77 77 78 79 80 81 82 83 83 84 85 86 87 88 89 89 90 91 92 93 94 94 95 96 97 98 99 100 100 101 102 103 104 105 106 106 107 108 109 110 111 111 112 113 114 115 116 117 117 81 82 82 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 116 116 117 118 78 79 80 80 81 82 83 84 84 85 86 87 87 88 89 90 90 91 92 93 93 94 95 96 96 97 98 99 99 100 101 102 102 103 104 105 105 106 107 108 108 109 110 111 111 112 113 114 114 115 81 82 82 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 116 116 117 118 76 77 77 78 79 80 81 82 83 83 84 85 86 87 88 88 89 90 91 92 93 94 94 95 96 97 98 99 100 100 101 102 103 104 105 105 106 107 108 109 110 111 111 112 113 114 115 116 117 117 PAGE 23 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 3020 3040 3060 3080 3100 3120 3140 3160 3180 3200 3220 3240 3260 3280 3300 3320 3340 3360 3380 3400 3420 3440 3460 3480 3500 3520 3540 3560 3580 3600 3620 3640 3660 3680 3700 3720 3740 3760 3780 3800 3820 3840 3860 3880 3900 3920 3940 3960 3980 4000 3040 3060 3080 3100 3120 3140 3160 3180 3200 3220 3240 3260 3280 3300 3320 3340 3360 3380 3400 3420 3440 3460 3480 3500 3520 3540 3560 3580 3600 3620 3640 3660 3680 3700 3720 3740 3760 3780 3800 3820 3840 3860 3880 3900 3920 3940 3960 3980 4000 4020 116 117 117 118 119 120 120 121 122 122 123 124 125 125 126 127 127 128 129 130 130 131 132 133 133 134 135 135 136 137 138 138 139 140 140 141 142 143 143 144 145 145 146 147 148 148 149 150 151 151 115 116 116 117 118 118 119 120 121 121 122 123 123 124 125 126 126 127 128 129 129 130 131 131 132 133 134 134 135 136 136 137 138 139 139 140 141 141 142 143 144 144 145 146 147 147 148 149 149 150 115 116 116 117 118 118 119 120 121 121 122 123 123 124 125 126 126 127 128 129 129 130 131 131 132 133 134 134 135 136 136 137 138 139 139 140 141 141 142 143 144 144 145 146 147 147 148 149 149 150 117 118 119 120 120 121 122 123 123 124 125 126 126 127 128 129 129 130 131 132 132 133 134 135 135 136 137 138 138 139 140 141 141 142 143 144 144 145 146 147 147 148 149 150 150 151 152 153 153 154 116 116 117 118 119 119 120 121 121 122 123 124 124 125 126 126 127 128 129 129 130 131 132 132 133 134 134 135 136 137 137 138 139 139 140 141 142 142 143 144 144 146 146 147 148 148 149 150 151 151 113 113 114 115 116 116 117 118 119 119 120 121 121 122 123 124 124 125 126 126 127 128 129 129 130 131 131 132 133 134 134 135 136 137 137 138 139 139 140 141 142 143 143 144 145 146 146 147 148 148 116 116 117 118 119 119 120 121 121 122 123 124 124 125 126 126 127 128 129 129 130 131 132 132 133 134 134 135 136 137 137 138 139 139 140 141 142 142 143 144 144 146 146 147 148 148 149 150 151 151 118 119 120 120 121 122 123 123 124 125 126 126 127 128 129 129 130 131 132 132 133 134 135 135 136 137 138 138 139 140 141 141 142 143 144 144 145 146 147 147 148 149 150 151 151 152 153 154 154 155 116 117 118 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 129 130 131 132 132 133 134 134 135 136 137 137 138 139 140 140 141 142 142 143 144 145 145 147 147 148 149 150 150 151 152 153 113 114 115 116 116 117 118 119 119 120 121 122 122 123 124 124 125 126 127 127 128 129 129 130 131 132 132 133 134 134 135 136 137 137 138 139 140 140 141 142 142 144 145 145 146 147 147 148 149 150 116 117 118 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 129 130 131 132 132 133 134 134 135 136 137 137 138 139 140 140 141 142 142 143 144 145 145 147 147 148 149 150 150 151 152 153 118 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 131 131 132 133 134 134 135 136 137 137 138 139 140 140 141 142 143 143 144 145 146 146 147 148 149 150 151 152 152 153 154 155 155 156 117 118 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 132 133 134 135 135 136 137 137 138 139 140 140 141 142 142 143 144 145 145 146 148 149 149 150 151 152 152 153 154 114 115 115 116 117 118 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 132 133 134 135 135 136 137 137 138 139 140 140 141 142 142 143 145 146 147 147 148 149 149 150 151 117 118 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 132 133 134 135 135 136 137 137 138 139 140 140 141 142 142 143 144 145 145 146 148 149 149 150 151 152 152 153 154 118 119 120 121 122 123 123 124 125 126 127 128 128 129 130 131 131 132 133 134 134 135 136 137 137 138 139 140 140 141 142 143 143 144 145 146 146 147 148 149 149 151 152 153 153 154 155 156 156 157 117 118 119 120 120 121 122 123 123 124 125 126 126 127 128 129 129 130 131 132 132 133 134 135 135 136 137 138 138 139 140 140 141 142 143 143 144 145 145 146 147 149 150 151 151 152 153 153 154 155 115 115 116 117 118 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 133 133 134 135 135 136 137 138 138 139 140 140 141 142 143 143 144 146 147 148 148 149 150 151 151 152 117 118 119 120 120 121 122 123 123 124 125 126 126 127 128 129 129 130 131 132 132 133 134 135 135 136 137 138 138 139 140 140 141 142 143 143 144 145 145 146 147 149 150 151 151 152 153 153 154 155 118 119 120 121 122 123 123 124 125 126 127 128 128 129 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 152 153 154 154 155 156 157 157 158 118 119 120 120 121 122 123 123 124 125 126 126 127 128 129 129 130 131 132 132 133 134 135 135 136 137 138 138 139 140 141 141 142 143 143 144 145 146 146 147 148 150 151 152 153 153 154 155 155 156 115 116 117 117 118 119 120 120 121 122 123 123 124 125 126 126 127 128 129 129 130 131 132 132 133 134 135 135 136 137 138 138 139 140 141 141 142 143 143 144 145 147 148 149 150 150 151 152 153 153 118 119 120 120 121 122 123 123 124 125 126 126 127 128 129 129 130 131 132 132 133 134 135 135 136 137 138 138 139 140 141 141 142 143 143 144 145 146 146 147 148 150 151 152 153 153 154 155 155 156 118 119 120 121 122 123 123 124 125 126 127 128 128 129 130 131 132 133 134 134 135 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 151 153 154 155 156 156 157 158 159 159 119 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 131 131 132 133 134 134 135 136 137 137 138 139 140 140 141 142 143 143 144 145 146 146 147 148 149 152 152 153 154 154 155 156 157 157 116 117 117 118 119 120 120 121 122 123 123 124 125 126 126 127 128 129 129 130 131 132 132 133 134 135 135 136 137 138 138 139 140 141 141 142 143 143 144 145 146 149 149 150 151 152 152 153 154 154 119 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 131 131 132 133 134 134 135 136 137 137 138 139 140 140 141 142 143 143 144 145 146 146 147 148 149 152 152 153 154 154 155 156 157 157 118 119 120 121 122 122 123 124 125 126 127 128 128 129 130 131 132 133 134 134 135 136 137 138 139 139 140 141 142 143 144 144 145 146 147 147 148 149 150 150 151 154 155 156 157 157 158 159 160 160 PAGE 24 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 4020 4040 4060 4080 4100 4120 4140 4160 4180 4200 4220 4240 4260 4280 4300 4320 4340 4360 4380 4400 4420 4440 4460 4480 4500 4520 4540 4560 4580 4600 4620 4640 4660 4680 4700 4720 4740 4760 4780 4800 4820 4840 4860 4880 4900 4920 4940 4960 4980 5000 4040 4060 4080 4100 4120 4140 4160 4180 4200 4220 4240 4260 4280 4300 4320 4340 4360 4380 4400 4420 4440 4460 4480 4500 4520 4540 4560 4580 4600 4620 4640 4660 4680 4700 4720 4740 4760 4780 4800 4820 4840 4860 4880 4900 4920 4940 4960 4980 5000 5020 152 153 153 154 155 156 156 157 158 158 159 160 161 161 162 163 163 164 165 166 166 167 168 169 169 170 171 171 172 173 174 174 175 176 176 177 178 179 179 180 181 181 182 183 184 184 185 186 187 187 151 152 152 153 154 154 155 156 157 157 158 159 159 160 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 172 173 174 175 175 176 177 177 178 179 180 180 181 182 183 183 184 185 185 186 151 152 152 153 154 154 155 156 157 157 158 159 159 160 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 172 173 174 175 175 176 177 177 178 179 180 180 181 182 183 183 184 185 185 186 155 156 156 157 158 159 159 160 161 162 162 163 164 165 165 166 167 168 168 169 170 171 171 172 173 174 174 175 176 177 177 178 179 180 180 181 182 183 183 184 185 186 186 187 188 189 189 190 191 192 152 153 153 154 155 156 156 157 158 159 159 160 161 161 162 163 164 164 165 166 166 167 168 169 169 170 171 171 172 173 174 174 175 176 177 177 178 179 179 180 181 182 182 183 184 184 185 186 187 187 149 150 151 151 152 153 153 154 155 156 156 157 158 159 159 160 161 161 162 163 164 164 165 166 166 167 168 169 169 170 171 171 172 173 174 174 175 176 177 177 178 179 179 180 181 182 182 183 184 184 152 153 153 154 155 156 156 157 158 159 159 160 161 161 162 163 164 164 165 166 166 167 168 169 169 170 171 171 172 173 174 174 175 176 177 177 178 179 179 180 181 182 182 183 184 184 185 186 187 187 156 157 157 158 159 160 160 161 162 163 163 164 165 166 166 167 168 169 169 170 171 172 172 173 174 175 175 176 177 178 178 179 180 181 181 182 183 184 184 185 186 187 187 188 189 190 190 191 192 193 153 154 155 155 156 157 158 158 159 160 160 161 162 163 163 164 165 165 166 167 168 168 169 170 171 171 172 173 173 174 175 176 176 177 178 178 179 180 181 181 182 183 183 184 185 186 186 187 188 189 150 151 152 153 153 154 155 155 156 157 158 158 159 160 160 161 162 163 163 164 165 165 166 167 168 168 169 170 171 171 172 173 173 174 175 176 176 177 178 178 179 180 181 181 182 183 183 184 185 186 153 154 155 155 156 157 158 158 159 160 160 161 162 163 163 164 165 165 166 167 168 168 169 170 171 171 172 173 173 174 175 176 176 177 178 178 179 180 181 181 182 183 183 184 185 186 186 187 188 189 157 158 158 159 160 161 161 162 163 164 164 165 166 167 167 168 169 170 170 171 172 173 173 174 175 176 176 177 178 179 179 180 181 182 182 183 184 185 185 186 187 188 188 189 190 191 191 192 193 194 154 155 156 157 157 158 159 159 160 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 172 173 174 175 175 176 177 177 178 179 180 180 181 182 183 183 184 185 185 186 187 188 188 189 190 152 152 153 154 154 155 156 157 157 158 159 159 160 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 172 173 174 175 175 176 177 177 178 179 180 180 181 182 183 183 184 185 185 186 187 154 155 156 157 157 158 159 159 160 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 172 173 174 175 175 176 177 177 178 179 180 180 181 182 183 183 184 185 185 186 187 188 188 189 190 158 159 159 160 161 162 162 163 164 165 165 166 167 168 168 169 170 171 171 172 173 174 174 175 176 177 177 178 179 180 180 181 182 183 183 184 185 186 186 187 188 189 189 190 191 192 192 193 194 195 156 156 157 158 159 159 160 161 161 162 163 164 164 165 166 166 167 168 169 169 170 171 171 172 173 174 174 175 176 177 177 178 179 179 180 181 182 182 183 184 184 185 186 187 187 188 189 189 190 191 153 153 154 155 156 156 157 158 159 159 160 161 161 162 163 164 164 165 166 166 167 168 169 169 170 171 171 172 173 174 174 175 176 177 177 178 179 179 180 181 182 182 183 184 184 185 186 187 187 188 156 156 157 158 159 159 160 161 161 162 163 164 164 165 166 166 167 168 169 169 170 171 171 172 173 174 174 175 176 177 177 178 179 179 180 181 182 182 183 184 184 185 186 187 187 188 189 189 190 191 159 160 160 161 162 163 163 164 165 166 166 167 168 169 169 170 171 172 172 173 174 175 175 176 177 178 178 179 180 181 181 182 183 184 184 185 186 187 187 188 189 190 190 191 192 193 193 194 195 196 157 158 158 159 160 160 161 162 163 163 164 165 165 166 167 168 168 169 170 171 171 172 173 173 174 175 176 176 177 178 178 179 180 181 181 182 183 183 184 185 186 186 187 188 189 189 190 191 191 192 154 155 155 156 157 158 158 159 160 160 161 162 163 163 164 165 165 166 167 168 168 169 170 171 171 172 173 173 174 175 176 176 177 178 178 179 180 181 181 182 183 183 184 185 186 186 187 188 189 189 157 158 158 159 160 160 161 162 163 163 164 165 165 166 167 168 168 169 170 171 171 172 173 173 174 175 176 176 177 178 178 179 180 181 181 182 183 183 184 185 186 186 187 188 189 189 190 191 191 192 160 161 162 162 163 164 165 165 166 167 168 168 169 170 171 171 172 173 174 174 175 176 177 177 178 179 180 180 181 182 183 183 184 185 186 186 187 188 189 189 190 191 192 192 193 194 195 195 196 197 158 159 159 160 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 172 173 174 175 175 176 177 177 178 179 180 180 181 182 183 183 184 185 185 186 187 188 188 189 190 190 191 192 193 193 155 156 157 157 158 159 159 160 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 172 173 174 175 175 176 177 177 178 179 180 180 181 182 183 183 184 185 185 186 187 188 188 189 190 190 158 159 159 160 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 172 173 174 175 175 176 177 177 178 179 180 180 181 182 183 183 184 185 185 186 187 188 188 189 190 190 191 192 193 193 161 162 163 163 164 165 166 166 167 168 169 169 170 171 172 172 173 174 175 175 176 177 178 178 179 180 181 181 182 183 184 184 185 186 187 187 188 189 190 190 191 192 193 193 194 195 196 196 197 198 PAGE 25 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 5020 5040 5060 5080 5100 5120 5140 5160 5180 5200 5220 5240 5260 5280 5300 5320 5340 5360 5380 5400 5420 5440 5460 5480 5500 5520 5540 5560 5580 5600 5620 5640 5660 5680 5700 5720 5740 5760 5780 5800 5820 5840 5860 5880 5900 5920 5940 5960 5980 6000 5040 5060 5080 5100 5120 5140 5160 5180 5200 5220 5240 5260 5280 5300 5320 5340 5360 5380 5400 5420 5440 5460 5480 5500 5520 5540 5560 5580 5600 5620 5640 5660 5680 5700 5720 5740 5760 5780 5800 5820 5840 5860 5880 5900 5920 5940 5960 5980 6000 6020 188 189 189 190 191 192 192 193 194 194 195 196 197 197 198 199 199 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 212 213 214 215 215 216 217 217 218 219 220 220 221 222 223 223 187 188 188 189 190 190 191 192 193 193 194 195 195 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 208 209 210 211 211 212 213 213 214 215 216 216 217 218 219 219 220 221 221 222 187 188 188 189 190 190 191 192 193 193 194 195 195 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 208 209 210 211 211 212 213 213 214 215 216 216 217 218 219 219 220 221 221 222 192 193 194 195 195 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 208 209 210 211 211 212 213 213 214 215 216 216 217 218 219 219 220 221 221 222 223 224 224 225 226 226 227 228 188 189 189 190 191 192 192 193 194 195 195 196 197 197 198 199 200 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 213 213 214 215 215 216 217 218 218 219 220 220 221 222 223 223 185 186 187 187 188 189 189 190 191 192 192 193 194 195 195 196 197 197 198 199 200 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 213 213 214 215 215 216 217 218 218 219 220 220 188 189 189 190 191 192 192 193 194 195 195 196 197 197 198 199 200 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 213 213 214 215 215 216 217 218 218 219 220 220 221 222 223 223 193 194 195 196 196 197 198 199 199 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 213 213 214 215 215 216 217 218 218 219 220 220 221 222 223 223 224 225 225 226 227 228 228 229 189 190 191 191 192 193 194 194 195 196 196 197 198 199 199 200 201 201 202 203 204 204 205 206 207 207 208 209 209 210 211 212 212 213 214 214 215 216 217 217 218 219 219 220 221 222 222 223 224 225 186 187 188 189 189 190 191 191 192 193 194 194 195 196 196 197 198 199 199 200 201 201 202 203 204 204 205 206 207 207 208 209 209 210 211 212 212 213 214 214 215 216 217 217 218 219 219 220 221 222 189 190 191 191 192 193 194 194 195 196 196 197 198 199 199 200 201 201 202 203 204 204 205 206 207 207 208 209 209 210 211 212 212 213 214 214 215 216 217 217 218 219 219 220 221 222 222 223 224 225 194 195 196 197 197 198 199 200 200 201 202 203 203 204 205 206 206 207 208 209 209 210 211 212 212 213 214 214 215 216 217 217 218 219 219 220 221 222 222 223 224 225 225 226 227 227 228 229 230 230 190 191 192 193 193 194 195 195 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 208 209 210 211 211 212 213 213 214 215 216 216 217 218 219 219 220 221 221 222 223 224 224 225 226 188 188 189 190 190 191 192 193 193 194 195 195 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 208 209 210 211 211 212 213 213 214 215 216 216 217 218 219 219 220 221 221 222 223 190 191 192 193 193 194 195 195 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 208 209 210 211 211 212 213 213 214 215 216 216 217 218 219 219 220 221 221 222 223 224 224 225 226 195 196 197 198 198 199 200 201 201 202 203 204 204 205 206 207 207 208 209 210 210 211 212 213 213 214 215 216 216 217 218 219 219 220 221 221 222 223 224 224 225 226 226 227 228 229 229 230 231 231 192 192 193 194 195 195 196 197 197 198 199 200 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 213 213 214 215 215 216 217 218 218 219 220 220 221 222 223 223 224 225 225 226 227 189 189 190 191 192 192 193 194 195 195 196 197 197 198 199 200 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 213 213 214 215 215 216 217 218 218 219 220 220 221 222 223 223 224 192 192 193 194 195 195 196 197 197 198 199 200 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 213 213 214 215 215 216 217 218 218 219 220 220 221 222 223 223 224 225 225 226 227 196 197 198 199 199 200 201 202 202 203 204 205 205 206 207 208 208 209 210 211 211 212 213 214 214 215 216 217 217 218 219 220 220 221 222 223 223 224 225 225 226 227 228 228 229 230 231 231 232 233 193 194 194 195 196 196 197 198 199 199 200 201 201 202 203 204 204 205 206 207 207 208 209 209 210 211 212 212 213 214 214 215 216 217 217 218 219 219 220 221 222 222 223 224 225 225 226 227 227 228 190 191 191 192 193 194 194 195 196 196 197 198 199 199 200 201 201 202 203 204 204 205 206 207 207 208 209 209 210 211 212 212 213 214 214 215 216 217 217 218 219 219 220 221 222 222 223 224 225 225 193 194 194 195 196 196 197 198 199 199 200 201 201 202 203 204 204 205 206 207 207 208 209 209 210 211 212 212 213 214 214 215 216 217 217 218 219 219 220 221 222 222 223 224 225 225 226 227 227 228 198 198 199 200 201 201 202 203 204 204 205 206 207 207 208 209 210 210 211 212 213 213 214 215 216 216 217 218 219 219 220 221 222 222 223 224 225 225 226 227 227 228 229 230 230 231 232 232 233 234 194 195 195 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 208 209 210 211 211 212 213 213 214 215 216 216 217 218 219 219 220 221 221 222 223 224 224 225 226 226 227 228 229 229 191 192 193 193 194 195 195 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 208 209 210 211 211 212 213 213 214 215 216 216 217 218 219 219 220 221 221 222 223 224 224 225 226 226 194 195 195 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 208 209 210 211 211 212 213 213 214 215 216 216 217 218 219 219 220 221 221 222 223 224 224 225 226 226 227 228 229 229 199 199 200 201 202 202 203 204 205 205 206 207 208 208 209 210 211 211 212 213 214 214 215 216 217 217 218 219 220 220 221 222 223 223 224 225 226 226 227 228 229 229 230 231 231 232 233 234 234 235 PAGE 26 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 6020 6040 6060 6080 6100 6120 6140 6160 6180 6200 6220 6240 6260 6280 6300 6320 6340 6360 6380 6400 6420 6440 6460 6480 6500 6520 6540 6560 6580 6600 6620 6640 6660 6680 6700 6720 6740 6760 6780 6800 6820 6840 6860 6880 6900 6920 6940 6960 6980 7000 6040 6060 6080 6100 6120 6140 6160 6180 6200 6220 6240 6260 6280 6300 6320 6340 6360 6380 6400 6420 6440 6460 6480 6500 6520 6540 6560 6580 6600 6620 6640 6660 6680 6700 6720 6740 6760 6780 6800 6820 6840 6860 6880 6900 6920 6940 6960 6980 7000 7020 224 225 225 226 227 227 228 229 229 230 231 231 232 233 233 234 235 235 236 237 237 238 239 239 240 241 241 242 243 243 244 245 245 246 247 247 248 249 249 250 251 251 252 253 253 254 255 255 256 257 223 224 224 225 226 226 227 228 228 229 230 230 231 232 233 233 234 235 235 236 237 237 238 239 239 240 241 241 242 243 243 244 245 245 246 247 247 248 249 249 250 251 251 252 253 253 254 255 255 256 223 224 224 225 226 226 227 228 228 229 230 230 231 232 233 233 234 235 235 236 237 237 238 239 239 240 241 241 242 243 243 244 245 245 246 247 247 248 249 249 250 251 251 252 253 253 254 255 255 256 229 229 230 231 231 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 244 245 246 247 247 248 249 249 250 251 252 252 253 254 255 255 256 257 257 258 259 260 260 261 262 262 263 264 224 225 225 226 227 228 228 229 230 231 231 232 233 233 234 235 235 236 237 237 238 239 239 240 241 241 242 243 243 244 245 245 246 247 247 248 249 249 250 251 251 252 253 253 254 255 255 256 257 257 221 222 223 223 224 225 225 226 227 228 228 229 230 230 231 232 232 233 234 234 235 236 236 237 238 239 239 240 241 241 242 243 243 244 245 245 246 247 247 248 249 249 250 251 251 252 253 253 254 255 224 225 225 226 227 228 228 229 230 231 231 232 233 233 234 235 235 236 237 237 238 239 239 240 241 241 242 243 243 244 245 245 246 247 247 248 249 249 250 251 251 252 253 253 254 255 255 256 257 257 230 231 231 232 233 233 234 235 236 236 237 238 238 239 240 241 241 242 243 243 244 245 246 246 247 248 249 249 250 251 251 252 253 254 254 255 256 256 257 258 259 259 260 261 261 262 263 264 264 265 225 226 227 227 228 229 230 230 231 232 232 233 234 235 235 236 237 237 238 239 240 240 241 242 242 243 244 244 245 246 246 247 248 248 249 250 250 251 252 252 253 254 254 255 256 256 257 258 258 259 222 223 224 225 225 226 227 227 228 229 230 230 231 232 232 233 234 235 235 236 237 237 238 239 239 240 241 241 242 243 243 244 245 245 246 247 247 248 249 249 250 251 251 252 253 253 254 255 255 256 225 226 227 227 228 229 230 230 231 232 232 233 234 235 235 236 237 237 238 239 240 240 241 242 242 243 244 244 245 246 246 247 248 248 249 250 250 251 252 252 253 254 254 255 256 256 257 258 258 259 231 232 232 233 234 235 235 236 237 237 238 239 240 240 241 242 243 243 244 245 245 246 247 248 248 249 250 250 251 252 253 253 254 255 255 256 257 258 258 259 260 261 261 262 263 263 264 265 266 266 226 227 228 229 229 230 231 231 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 244 245 246 246 247 248 248 249 250 250 251 252 252 253 254 254 255 256 256 257 258 258 259 260 261 224 224 225 226 226 227 228 229 229 230 231 231 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 244 245 246 246 247 248 248 249 250 250 251 252 252 253 254 254 255 256 256 257 258 226 227 228 229 229 230 231 231 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 244 245 246 246 247 248 248 249 250 250 251 252 252 253 254 254 255 256 256 257 258 258 259 260 261 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 244 245 246 247 247 248 249 249 250 251 252 252 253 254 255 255 256 257 257 258 259 260 260 261 262 262 263 264 265 265 266 267 267 228 228 229 230 231 231 232 233 233 234 235 236 236 237 238 238 239 240 241 241 242 243 243 244 245 246 246 247 248 249 249 250 251 251 252 253 253 254 255 255 256 257 257 258 259 259 260 261 261 262 225 225 226 227 228 228 229 230 231 231 232 233 233 234 235 236 236 237 238 238 239 240 241 241 242 243 243 244 245 246 246 247 248 248 249 250 250 251 252 252 253 254 254 255 256 256 257 258 258 259 228 228 229 230 231 231 232 233 233 234 235 236 236 237 238 238 239 240 241 241 242 243 243 244 245 246 246 247 248 249 249 250 251 251 252 253 253 254 255 255 256 257 257 258 259 259 260 261 261 262 233 234 235 236 236 237 238 238 239 240 241 241 242 243 243 244 245 246 246 247 248 249 249 250 251 251 252 253 254 254 255 256 256 257 258 259 259 260 261 261 262 263 264 264 265 266 267 267 268 269 229 230 230 231 232 232 233 234 235 235 236 237 237 238 239 240 240 241 242 243 243 244 245 245 246 247 248 248 249 250 250 251 252 253 253 254 255 255 256 257 258 258 259 260 260 261 262 262 263 264 226 227 227 228 229 230 230 231 232 232 233 234 235 235 236 237 237 238 239 240 240 241 242 243 243 244 245 245 246 247 248 248 249 250 250 251 252 253 253 254 255 255 256 257 257 258 259 259 260 261 229 230 230 231 232 232 233 234 235 235 236 237 237 238 239 240 240 241 242 243 243 244 245 245 246 247 248 248 249 250 250 251 252 253 253 254 255 255 256 257 258 258 259 260 260 261 262 262 263 264 235 235 236 237 237 238 239 240 240 241 242 243 243 244 245 245 246 247 248 248 249 250 250 251 252 253 253 254 255 255 256 257 258 258 259 260 261 261 262 263 263 264 265 266 266 267 268 268 269 270 230 231 231 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 244 245 246 247 247 248 249 249 250 251 252 252 253 254 255 255 256 257 257 258 259 260 260 261 262 262 263 264 264 265 227 228 229 229 230 231 231 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 244 245 246 247 247 248 249 249 250 251 252 252 253 254 255 255 256 257 257 258 259 259 260 261 262 262 230 231 231 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 244 245 246 247 247 248 249 249 250 251 252 252 253 254 255 255 256 257 257 258 259 260 260 261 262 262 263 264 264 265 236 237 237 238 239 239 240 241 242 242 243 244 244 245 246 247 247 248 249 249 250 251 252 252 253 254 255 255 256 257 257 258 259 260 260 261 262 262 263 264 265 265 266 267 267 268 269 270 270 271 PAGE 27 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 7020 7040 7060 7080 7100 7120 7140 7160 7180 7200 7220 7240 7260 7280 7300 7320 7340 7360 7380 7400 7420 7440 7460 7480 7500 7520 7540 7560 7580 7600 7620 7640 7660 7680 7700 7720 7740 7760 7780 7800 7820 7840 7860 7880 7900 7920 7940 7960 7980 8000 7040 7060 7080 7100 7120 7140 7160 7180 7200 7220 7240 7260 7280 7300 7320 7340 7360 7380 7400 7420 7440 7460 7480 7500 7520 7540 7560 7580 7600 7620 7640 7660 7680 7700 7720 7740 7760 7780 7800 7820 7840 7860 7880 7900 7920 7940 7960 7980 8000 8020 257 258 259 259 260 261 261 262 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 257 257 258 259 259 260 261 261 262 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 257 257 258 259 259 260 261 261 262 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 265 265 266 267 267 268 269 270 270 271 272 273 273 274 275 275 276 277 278 278 279 280 280 281 282 283 283 284 285 285 286 287 288 288 289 290 291 291 292 293 293 294 295 295 296 297 297 298 299 299 258 259 259 260 261 261 262 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 255 256 257 257 258 259 259 260 261 261 262 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 258 259 259 260 261 261 262 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 266 267 267 268 269 269 270 271 272 272 273 274 274 275 276 277 277 278 279 279 280 281 282 282 283 284 285 285 286 287 287 288 289 290 290 291 292 292 293 294 295 295 296 297 297 298 299 299 300 301 260 260 261 262 262 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 257 257 258 259 259 260 261 261 262 263 263 264 265 265 266 267 267 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 260 260 261 262 262 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 267 268 268 269 270 271 271 272 273 273 274 275 276 276 277 278 279 279 280 281 281 282 283 284 284 285 286 286 287 288 289 289 290 291 291 292 293 294 294 295 296 297 297 298 299 299 300 301 302 302 261 262 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 293 294 258 259 260 260 261 262 262 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 261 262 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 293 294 268 269 270 270 271 272 273 273 274 275 275 276 277 278 278 279 280 280 281 282 283 283 284 285 285 286 287 288 288 289 290 291 291 292 293 293 294 295 296 296 297 298 298 299 300 301 301 302 303 303 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 292 292 293 294 294 295 296 260 260 261 262 262 263 264 264 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 292 292 293 294 294 295 296 269 270 271 272 272 273 274 274 275 276 277 277 278 279 279 280 281 282 282 283 284 285 285 286 287 287 288 289 290 290 291 292 292 293 294 295 295 296 297 297 298 299 300 300 301 302 303 303 304 305 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 293 294 294 295 296 296 297 261 262 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 293 294 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 293 294 294 295 296 296 297 271 271 272 273 273 274 275 276 276 277 278 279 279 280 281 281 282 283 284 284 285 286 286 287 288 289 289 290 291 291 292 293 294 294 295 296 297 297 298 299 299 300 301 302 302 303 304 304 305 306 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 289 289 290 291 291 292 293 293 294 295 295 296 297 297 298 299 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 293 294 294 295 296 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 289 289 290 291 291 292 293 293 294 295 295 296 297 297 298 299 272 273 273 274 275 275 276 277 278 278 279 280 280 281 282 283 283 284 285 285 286 287 288 288 289 290 291 291 292 293 293 294 295 296 296 297 298 298 299 300 301 301 302 303 303 304 305 306 306 307 PAGE 28 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 8020 8040 8060 8080 8100 8120 8140 8160 8180 8200 8220 8240 8260 8280 8300 8320 8340 8360 8380 8400 8420 8440 8460 8480 8500 8520 8540 8560 8580 8600 8620 8640 8660 8680 8700 8720 8740 8760 8780 8800 8820 8840 8860 8880 8900 8920 8940 8960 8980 9000 8040 8060 8080 8100 8120 8140 8160 8180 8200 8220 8240 8260 8280 8300 8320 8340 8360 8380 8400 8420 8440 8460 8480 8500 8520 8540 8560 8580 8600 8620 8640 8660 8680 8700 8720 8740 8760 8780 8800 8820 8840 8860 8880 8900 8920 8940 8960 8980 9000 9020 291 292 292 293 294 294 295 296 296 297 298 298 299 300 300 301 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 324 290 291 291 292 293 293 294 295 295 296 297 297 298 299 300 300 301 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 290 291 291 292 293 293 294 295 295 296 297 297 298 299 300 300 301 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 317 318 319 319 320 321 321 322 323 323 324 325 325 326 327 327 328 329 329 330 331 331 332 333 292 292 293 294 294 295 296 296 297 298 298 299 300 300 301 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 324 324 289 289 290 291 291 292 293 293 294 295 295 296 297 297 298 299 299 300 301 301 302 303 303 304 305 306 306 307 308 308 309 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317 318 318 319 320 320 321 322 322 323 324 324 325 326 326 327 328 329 329 299 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 317 318 319 319 320 321 321 322 323 323 324 325 325 326 327 327 328 329 329 330 331 331 332 308 309 309 310 311 311 312 313 314 314 315 316 316 317 318 319 319 320 321 321 322 323 324 324 325 326 326 327 328 328 329 330 330 331 332 332 333 334 334 335 336 337 337 338 339 339 340 341 341 342 PAGE 29 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 9020 9040 9060 9080 9100 9120 9140 9160 9180 9200 9220 9240 9260 9280 9300 9320 9340 9360 9380 9400 9420 9440 9460 9480 9500 9520 9540 9560 9580 9600 9620 9640 9660 9680 9700 9720 9740 9760 9780 9800 9820 9840 9860 9880 9900 9920 9940 9960 9980 10000 9040 9060 9080 9100 9120 9140 9160 9180 9200 9220 9240 9260 9280 9300 9320 9340 9360 9380 9400 9420 9440 9460 9480 9500 9520 9540 9560 9580 9600 9620 9640 9660 9680 9700 9720 9740 9760 9780 9800 9820 9840 9860 9880 9900 9920 9940 9960 9980 10000 10020 324 325 326 326 327 328 328 329 330 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 324 324 325 326 326 327 328 328 329 330 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 324 324 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330 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 325 326 327 327 328 329 329 330 331 331 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 328 329 330 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 330 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 359 359 360 361 361 362 363 327 327 328 329 329 330 331 331 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 330 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 359 359 360 361 361 362 363 339 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 331 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 328 329 330 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 331 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 373 373 374 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 356 356 357 358 358 359 360 360 361 362 362 363 364 364 365 366 330 331 331 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 356 356 357 358 358 359 360 360 361 362 362 363 364 364 365 366 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 PAGE 30 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 10020 10040 10060 10080 10100 10120 10140 10160 10180 10200 10220 10240 10260 10280 10300 10320 10340 10360 10380 10400 10420 10440 10460 10480 10500 10520 10540 10560 10580 10600 10620 10640 10660 10680 10700 10720 10740 10760 10780 10800 10820 10840 10860 10880 10900 10920 10940 10960 10980 11000 10040 10060 10080 10100 10120 10140 10160 10180 10200 10220 10240 10260 10280 10300 10320 10340 10360 10380 10400 10420 10440 10460 10480 10500 10520 10540 10560 10580 10600 10620 10640 10660 10680 10700 10720 10740 10760 10780 10800 10820 10840 10860 10880 10900 10920 10940 10960 10980 11000 11020 358 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 357 358 358 359 360 360 361 362 362 363 364 364 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 357 358 358 359 360 360 361 362 362 363 364 364 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 398 399 400 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 356 356 357 358 358 359 360 360 361 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 401 401 360 361 361 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 357 358 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 360 361 361 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 395 359 359 360 361 361 362 363 363 364 365 365 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 395 371 372 373 373 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 398 399 400 400 401 402 402 403 404 404 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 360 361 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 362 362 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 398 399 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 396 396 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 398 399 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 404 404 405 406 406 407 408 408 409 PAGE 31 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is BI-WEEKLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 11020 11040 11060 11080 11100 11120 11140 11160 11180 11200 11220 11240 11260 11280 11300 11320 11340 11360 11380 11400 11420 11440 11460 11480 11500 11520 11540 11560 11580 11600 11620 11640 11660 11680 11700 11720 11740 11760 11780 11800 11820 11840 11860 11880 11900 11920 11940 11960 11980 12000 11040 11060 11080 11100 11120 11140 11160 11180 11200 11220 11240 11260 11280 11300 11320 11340 11360 11380 11400 11420 11440 11460 11480 11500 11520 11540 11560 11580 11600 11620 11640 11660 11680 11700 11720 11740 11760 11780 11800 11820 11840 11860 11880 11900 11920 11940 11960 11980 12000 12020 391 392 393 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 433 433 392 393 393 394 395 395 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 389 390 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 392 393 393 394 395 395 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 433 433 434 435 394 394 395 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 394 394 395 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 403 404 405 405 406 407 407 408 409 409 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 432 432 433 434 434 435 436 436 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 392 393 394 394 395 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 432 432 433 434 434 435 436 436 437 438 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 426 426 427 428 428 429 430 394 394 395 396 396 397 398 398 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 426 426 427 428 428 429 430 406 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 433 433 434 435 435 436 437 437 438 439 439 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 433 433 434 435 435 436 437 437 438 439 440 440 441 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 433 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 433 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 432 432 433 434 434 435 436 436 437 438 438 439 440 440 441 442 442 PAGE 32 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 0 40 60 80 100 120 140 160 180 200 220 240 260 280 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1000 40 60 80 100 120 140 160 180 200 220 240 260 280 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1000 1020 0 0 0 0 0 1 2 2 3 4 4 5 6 7 8 9 10 11 12 13 13 14 15 16 17 18 19 19 20 21 22 23 24 24 25 26 27 28 29 30 30 31 32 33 34 35 36 37 38 39 0 0 0 0 0 0 0 0 1 2 3 3 4 5 6 7 7 8 9 10 11 12 13 14 15 16 16 17 18 19 20 21 22 22 23 24 25 26 27 27 28 29 30 31 32 33 34 35 36 36 0 0 0 0 0 0 0 0 0 0 0 1 2 3 3 4 5 6 7 8 9 10 11 13 14 15 16 18 19 20 21 22 23 23 24 25 26 27 28 29 29 30 31 32 33 34 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 6 7 8 9 9 10 11 12 13 14 15 16 17 18 19 21 22 23 24 26 27 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 11 11 12 13 14 15 16 17 18 19 20 20 21 22 23 24 25 26 26 28 29 30 31 32 33 34 35 36 36 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 6 7 8 9 10 11 12 13 14 14 15 16 17 18 19 21 22 23 24 25 26 27 29 30 31 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 4 5 6 7 9 10 11 12 14 15 16 18 19 20 21 21 22 23 24 25 26 27 27 29 30 31 32 33 34 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 6 7 8 9 10 11 12 12 13 15 17 18 19 20 22 23 24 25 27 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 11 12 13 14 15 15 16 17 18 19 20 21 22 23 24 24 25 28 29 30 31 32 33 34 35 36 36 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 3 4 5 6 7 8 9 10 10 11 12 13 14 15 16 17 18 21 22 23 24 25 26 27 29 30 31 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 4 6 7 8 10 11 12 14 15 16 17 18 19 20 21 22 23 24 25 25 26 29 30 31 32 33 34 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 6 7 8 9 10 11 12 15 16 17 19 20 21 23 24 25 26 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 19 20 21 22 23 24 28 29 30 31 32 33 34 35 36 36 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 3 4 5 6 7 8 9 10 11 12 13 14 14 15 16 20 21 23 24 25 26 27 29 30 31 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 6 8 9 10 12 13 14 16 17 18 19 20 20 21 22 23 24 25 29 30 31 32 33 34 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 4 5 5 6 7 8 9 10 14 15 16 18 19 20 22 23 25 26 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 28 29 30 30 31 32 33 34 35 36 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 11 12 13 14 15 20 21 22 23 25 26 27 28 29 31 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 6 7 8 10 11 12 14 15 16 17 18 19 20 21 22 23 24 29 30 30 31 32 33 34 35 36 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 4 5 5 6 7 8 13 14 15 17 18 19 21 22 24 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 27 28 29 30 31 32 33 34 35 36 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 11 12 13 19 20 22 23 24 25 27 28 29 30 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 4 5 6 8 9 10 12 13 14 15 16 17 18 19 20 21 22 28 29 30 31 32 33 34 35 36 36 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 4 5 5 6 12 13 14 16 17 18 20 21 23 24 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 26 27 28 29 30 31 32 33 34 35 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 3 4 5 6 7 8 9 10 11 18 19 21 22 23 24 26 27 28 30 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 7 8 10 11 12 13 14 15 16 17 18 19 20 27 28 29 30 31 32 33 34 35 36 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 3 4 4 11 12 13 15 16 17 19 20 21 23 PAGE 33 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 1020 1040 1060 1080 1100 1120 1140 1160 1180 1200 1220 1240 1260 1280 1300 1320 1340 1360 1380 1400 1420 1440 1460 1480 1500 1520 1540 1560 1580 1600 1620 1640 1660 1680 1700 1720 1740 1760 1780 1800 1820 1840 1860 1880 1900 1920 1940 1960 1980 2000 1040 1060 1080 1100 1120 1140 1160 1180 1200 1220 1240 1260 1280 1300 1320 1340 1360 1380 1400 1420 1440 1460 1480 1500 1520 1540 1560 1580 1600 1620 1640 1660 1680 1700 1720 1740 1760 1780 1800 1820 1840 1860 1880 1900 1920 1940 1960 1980 2000 2020 39 40 41 42 43 44 45 46 47 48 48 49 50 51 52 53 53 54 55 56 56 57 58 59 59 60 61 62 62 63 64 65 65 66 67 68 68 69 70 71 71 72 73 74 74 75 76 77 77 78 37 38 39 40 41 42 43 44 45 45 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 60 61 62 63 63 64 65 66 66 67 68 69 69 70 71 72 72 73 74 75 75 76 77 38 39 40 40 41 42 43 44 45 46 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 60 61 62 63 63 64 65 66 66 67 68 69 69 70 71 72 72 73 74 75 75 76 77 28 30 31 32 33 35 36 37 38 40 41 42 43 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 71 72 73 74 37 38 39 40 41 42 43 44 45 45 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 65 66 67 68 68 69 70 71 71 72 73 74 74 75 76 77 77 32 33 34 35 36 38 39 40 41 42 43 44 45 46 47 47 48 49 50 51 52 53 53 54 55 56 57 58 59 59 60 61 62 62 63 64 65 65 66 67 68 68 69 70 71 71 72 73 74 74 38 39 40 40 41 42 43 44 45 46 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 65 66 67 68 68 69 70 71 71 72 73 74 74 75 76 77 77 28 29 30 32 33 34 36 37 38 39 41 41 42 43 44 45 46 47 48 49 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 71 72 73 74 37 38 39 40 41 42 43 44 45 45 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 66 67 68 68 69 70 71 71 72 73 74 74 75 76 77 77 78 32 33 34 35 36 38 39 40 41 42 43 44 45 46 47 47 48 49 50 51 52 53 53 54 55 56 57 58 59 59 60 61 62 63 64 64 65 66 67 68 68 69 70 71 71 72 73 74 74 75 38 39 40 40 41 42 43 44 45 45 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 66 67 68 68 69 70 71 71 72 73 74 74 75 76 77 77 78 28 29 30 31 33 34 35 36 38 39 40 41 42 43 44 45 46 47 47 48 49 50 51 52 53 54 54 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 71 72 73 74 37 38 39 40 41 42 43 44 45 45 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 66 67 68 68 69 70 71 72 73 74 74 75 76 77 77 78 79 32 33 34 35 36 38 39 40 41 42 43 44 45 46 47 47 48 49 50 51 52 53 53 54 55 56 57 58 59 59 60 61 62 63 64 64 65 66 67 68 69 70 70 71 72 73 73 74 75 76 38 39 40 40 41 42 43 44 45 45 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 66 67 68 68 69 70 71 72 73 74 74 75 76 77 77 78 79 27 28 30 31 32 34 35 36 37 39 40 41 42 43 43 44 45 46 47 48 49 50 51 52 52 53 54 55 56 57 58 59 60 60 61 62 63 64 65 66 66 67 68 69 70 71 71 72 73 74 37 38 39 40 41 42 43 44 45 45 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 66 67 68 68 69 70 71 72 73 74 74 75 76 77 78 79 79 32 33 34 35 36 38 39 40 41 42 43 44 45 46 47 47 48 49 50 51 52 53 53 54 55 56 57 58 59 59 60 61 62 63 64 64 65 66 67 68 69 70 70 71 72 73 74 75 76 76 38 39 39 40 41 42 43 44 45 45 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 66 67 68 68 69 70 71 72 73 74 74 75 76 77 78 79 79 26 28 29 30 32 33 34 36 37 38 40 40 41 42 43 44 45 46 47 48 49 49 50 51 52 53 54 55 56 57 58 58 59 60 61 62 63 64 65 66 66 67 68 69 70 71 71 72 73 74 37 38 39 40 41 42 43 43 44 45 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 66 67 68 68 69 70 71 72 73 74 74 75 76 77 78 79 79 31 33 34 35 36 37 38 40 41 42 43 44 45 46 47 47 48 49 50 51 52 53 53 54 55 56 57 58 58 59 60 61 62 63 64 64 65 66 67 68 69 70 70 71 72 73 74 75 75 76 37 38 39 40 41 42 43 44 45 45 46 47 48 49 50 51 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 66 67 68 68 69 70 71 72 73 74 74 75 76 77 78 79 79 25 27 28 29 31 32 33 35 36 38 39 40 41 42 43 44 45 45 46 47 48 49 50 51 52 53 54 54 55 56 57 58 59 60 61 62 63 63 64 65 66 67 68 69 70 71 71 72 73 74 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 50 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 66 67 68 68 69 70 71 72 73 74 74 75 76 77 78 79 79 31 32 33 35 36 37 38 39 40 42 43 44 45 46 46 47 48 49 50 51 52 53 53 54 55 56 57 58 58 59 60 61 62 63 64 64 65 66 67 68 69 70 70 71 72 73 74 75 75 76 37 38 39 40 41 41 42 43 44 45 46 47 48 49 50 50 51 52 53 54 55 56 57 57 58 59 60 61 62 62 63 64 65 66 67 68 68 69 70 71 72 73 74 74 75 76 77 78 79 79 24 26 27 28 30 31 32 34 35 36 38 39 40 41 42 43 44 45 46 47 48 49 50 51 51 52 53 54 55 56 57 58 59 60 60 61 62 63 64 65 66 67 68 69 69 70 71 72 73 74 PAGE 34 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 2020 2040 2060 2080 2100 2120 2140 2160 2180 2200 2220 2240 2260 2280 2300 2320 2340 2360 2380 2400 2420 2440 2460 2480 2500 2520 2540 2560 2580 2600 2620 2640 2660 2680 2700 2720 2740 2760 2780 2800 2820 2840 2860 2880 2900 2920 2940 2960 2980 3000 2040 2060 2080 2100 2120 2140 2160 2180 2200 2220 2240 2260 2280 2300 2320 2340 2360 2380 2400 2420 2440 2460 2480 2500 2520 2540 2560 2580 2600 2620 2640 2660 2680 2700 2720 2740 2760 2780 2800 2820 2840 2860 2880 2900 2920 2940 2960 2980 3000 3020 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 116 78 78 79 80 81 81 82 83 84 84 85 86 87 87 88 89 90 90 91 92 93 93 94 95 96 96 97 98 99 99 100 101 102 102 103 104 105 105 106 107 108 108 109 110 111 111 112 113 114 114 78 78 79 80 81 81 82 83 84 84 85 86 87 87 88 89 90 90 91 92 93 93 94 95 96 96 97 98 99 99 100 101 102 102 103 104 105 105 106 107 108 108 109 110 111 111 112 113 114 114 75 76 77 77 78 79 80 81 82 83 83 84 85 86 87 88 88 89 90 91 92 93 94 94 95 96 97 98 99 100 100 101 102 103 104 105 105 106 107 108 109 110 111 111 112 113 114 115 116 117 78 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 75 76 77 77 78 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 78 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 75 76 77 77 78 79 80 81 82 83 83 84 85 86 87 88 88 89 90 91 92 93 94 94 95 96 97 98 99 100 100 101 102 103 104 105 105 106 107 108 109 110 111 111 112 113 114 115 116 117 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 116 76 77 77 78 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 79 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 116 75 76 77 77 78 79 80 81 82 83 83 84 85 86 87 88 88 89 90 91 92 93 94 94 95 96 97 98 99 100 100 101 102 103 104 105 105 106 107 108 109 110 111 111 112 113 114 115 116 117 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 116 116 76 77 78 79 79 80 81 82 82 83 84 85 85 86 87 88 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 80 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 116 116 75 76 77 77 78 79 80 81 82 83 83 84 85 86 87 88 88 89 90 91 92 93 94 94 95 96 97 98 99 100 100 101 102 103 104 105 105 106 107 108 109 110 111 111 112 113 114 115 116 117 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 116 116 117 77 78 79 79 80 81 82 82 83 84 85 85 86 87 88 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 80 81 82 83 83 84 85 86 86 87 88 89 89 90 91 92 92 93 94 95 95 96 97 98 98 99 100 101 101 102 103 104 104 105 106 107 107 108 109 110 110 111 112 113 113 114 115 116 116 117 75 76 77 77 78 79 80 81 82 83 83 84 85 86 87 88 88 89 90 91 92 93 94 94 95 96 97 98 99 100 100 101 102 103 104 105 105 106 107 108 109 110 111 111 112 113 114 115 116 117 80 81 82 83 84 85 85 86 87 88 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 115 115 116 117 118 77 78 79 80 81 81 82 83 84 85 85 86 87 88 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 115 80 81 82 83 84 85 85 86 87 88 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 115 115 116 117 118 75 76 77 77 78 79 80 81 82 82 83 84 85 86 87 88 88 89 90 91 92 93 94 94 95 96 97 98 99 99 100 101 102 103 104 105 105 106 107 108 109 110 111 111 112 113 114 115 116 116 80 81 82 83 84 85 85 86 87 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 115 115 116 117 118 118 77 78 79 80 81 81 82 83 84 85 86 87 87 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 115 115 80 81 82 83 84 85 85 86 87 88 89 90 91 91 92 93 94 94 95 96 97 97 98 99 100 100 101 102 103 103 104 105 106 106 107 108 109 109 110 111 112 112 113 114 115 115 116 117 118 118 75 76 77 77 78 79 80 81 82 82 83 84 85 86 87 88 88 89 90 91 92 93 94 94 95 96 97 98 99 99 100 101 102 103 104 105 105 106 107 108 109 110 111 111 112 113 114 115 116 116 PAGE 35 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 3020 3040 3060 3080 3100 3120 3140 3160 3180 3200 3220 3240 3260 3280 3300 3320 3340 3360 3380 3400 3420 3440 3460 3480 3500 3520 3540 3560 3580 3600 3620 3640 3660 3680 3700 3720 3740 3760 3780 3800 3820 3840 3860 3880 3900 3920 3940 3960 3980 4000 3040 3060 3080 3100 3120 3140 3160 3180 3200 3220 3240 3260 3280 3300 3320 3340 3360 3380 3400 3420 3440 3460 3480 3500 3520 3540 3560 3580 3600 3620 3640 3660 3680 3700 3720 3740 3760 3780 3800 3820 3840 3860 3880 3900 3920 3940 3960 3980 4000 4020 116 117 118 119 119 120 121 122 122 123 124 124 125 126 127 127 128 129 129 130 131 132 132 133 134 134 135 136 137 137 138 139 140 140 141 142 142 143 144 145 145 146 147 147 148 149 150 150 151 152 115 116 117 117 118 119 120 120 121 122 122 123 124 125 125 126 127 128 128 129 130 130 131 132 133 133 134 135 135 136 137 138 138 139 140 140 141 142 143 143 144 145 146 146 147 148 148 149 150 151 115 116 117 117 118 119 120 120 121 122 122 123 124 125 125 126 127 128 128 129 130 130 131 132 133 133 134 135 135 136 137 138 138 139 140 140 141 142 143 143 144 145 146 146 147 148 148 149 150 151 117 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 151 151 152 153 154 154 116 116 117 118 119 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 131 131 132 133 133 134 135 136 136 137 138 138 139 140 141 141 142 143 144 144 145 146 146 147 148 149 149 150 151 151 113 113 114 115 116 116 117 118 119 119 120 121 122 122 123 124 125 125 126 127 127 128 129 130 130 131 132 132 133 134 135 135 136 137 138 138 139 140 140 141 142 143 143 144 145 145 146 147 148 148 116 116 117 118 119 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 131 131 132 133 133 134 135 136 136 137 138 138 139 140 141 141 142 143 144 144 145 146 146 147 148 149 149 150 151 151 117 118 119 120 121 122 122 123 124 125 126 127 127 128 129 130 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 151 151 152 153 154 154 155 116 117 118 119 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 131 131 132 133 134 134 135 136 137 137 138 139 139 140 141 142 142 143 144 144 145 146 147 147 148 149 149 150 151 152 152 113 114 115 116 116 117 118 119 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 130 131 132 133 133 134 135 136 136 137 138 138 139 140 141 141 142 143 143 144 145 146 146 147 148 148 149 116 117 118 119 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 131 131 132 133 134 134 135 136 137 137 138 139 139 140 141 142 142 143 144 144 145 146 147 147 148 149 149 150 151 152 152 117 118 119 120 121 122 122 123 124 125 126 127 128 128 129 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 151 151 152 153 154 154 155 156 117 118 119 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 131 131 132 133 134 134 135 136 137 137 138 139 140 140 141 142 142 143 144 145 145 146 147 147 148 149 150 150 151 152 153 153 114 115 115 116 117 118 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 141 142 143 144 144 145 146 147 147 148 149 149 150 117 118 119 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 131 131 132 133 134 134 135 136 137 137 138 139 140 140 141 142 142 143 144 145 145 146 147 147 148 149 150 150 151 152 153 153 117 118 119 120 121 122 122 123 124 125 126 127 128 128 129 130 131 132 133 134 134 135 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 151 151 152 153 154 154 155 156 157 118 119 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 131 131 132 133 134 134 135 136 137 137 138 139 140 140 141 142 143 143 144 145 145 146 147 148 148 149 150 151 151 152 153 153 154 115 115 116 117 118 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 147 148 149 150 150 151 118 119 119 120 121 122 122 123 124 125 125 126 127 128 128 129 130 131 131 132 133 134 134 135 136 137 137 138 139 140 140 141 142 143 143 144 145 145 146 147 148 148 149 150 151 151 152 153 153 154 117 118 119 120 121 122 122 123 124 125 126 127 128 128 129 130 131 132 133 134 134 135 136 137 138 139 139 140 141 142 143 144 144 145 146 147 147 148 149 150 150 151 152 153 153 154 155 156 156 157 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 151 151 152 153 154 154 155 115 116 117 118 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 150 151 152 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 151 151 152 153 154 154 155 117 118 119 120 121 122 122 123 124 125 126 127 128 128 129 130 131 132 133 133 134 135 136 137 138 139 139 140 141 142 143 144 145 145 146 147 148 149 150 150 151 152 153 153 154 155 156 156 157 158 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 151 151 152 153 154 154 155 156 116 117 118 118 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 151 151 152 153 119 120 121 121 122 123 124 124 125 126 127 127 128 129 130 130 131 132 133 133 134 135 136 136 137 138 139 139 140 141 142 142 143 144 145 145 146 147 148 148 149 150 151 151 152 153 154 154 155 156 117 118 119 120 121 122 122 123 124 125 126 127 128 128 129 130 131 132 133 133 134 135 136 137 138 139 139 140 141 142 143 144 145 145 146 147 148 149 150 150 151 152 153 154 155 156 156 157 158 159 PAGE 36 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 4020 4040 4060 4080 4100 4120 4140 4160 4180 4200 4220 4240 4260 4280 4300 4320 4340 4360 4380 4400 4420 4440 4460 4480 4500 4520 4540 4560 4580 4600 4620 4640 4660 4680 4700 4720 4740 4760 4780 4800 4820 4840 4860 4880 4900 4920 4940 4960 4980 5000 4040 4060 4080 4100 4120 4140 4160 4180 4200 4220 4240 4260 4280 4300 4320 4340 4360 4380 4400 4420 4440 4460 4480 4500 4520 4540 4560 4580 4600 4620 4640 4660 4680 4700 4720 4740 4760 4780 4800 4820 4840 4860 4880 4900 4920 4940 4960 4980 5000 5020 152 153 154 155 155 156 157 158 158 159 160 160 161 162 163 163 164 165 165 166 167 168 168 169 170 170 171 172 173 173 174 175 176 176 177 178 178 179 180 181 181 182 183 183 184 185 186 186 187 188 151 152 153 153 154 155 156 156 157 158 158 159 160 161 161 162 163 164 164 165 166 166 167 168 169 169 170 171 171 172 173 174 174 175 176 176 177 178 179 179 180 181 182 182 183 184 184 185 186 187 151 152 153 153 154 155 156 156 157 158 158 159 160 161 161 162 163 164 164 165 166 166 167 168 169 169 170 171 171 172 173 174 174 175 176 176 177 178 179 179 180 181 182 182 183 184 184 185 186 187 155 156 157 157 158 159 160 160 161 162 163 163 164 165 166 166 167 168 169 169 170 171 172 172 173 174 175 175 176 177 178 178 179 180 181 181 182 183 184 184 185 186 187 187 188 189 190 190 191 192 152 153 154 154 155 156 156 158 158 159 160 161 161 162 163 163 164 165 166 166 167 168 168 169 170 171 171 172 173 173 174 175 176 176 177 178 179 179 180 181 181 182 183 184 184 185 186 186 187 188 149 150 150 151 152 153 153 155 155 156 157 157 158 159 160 160 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 173 173 174 175 175 176 177 178 178 179 180 180 181 182 183 183 184 185 152 153 154 154 155 156 156 158 158 159 160 161 161 162 163 163 164 165 166 166 167 168 168 169 170 171 171 172 173 173 174 175 176 176 177 178 179 179 180 181 181 182 183 184 184 185 186 186 187 188 156 157 157 158 159 160 160 162 162 163 164 165 165 166 167 168 168 169 170 171 171 172 173 174 174 175 176 177 177 178 179 180 180 181 182 183 183 184 185 186 186 187 188 189 189 190 191 192 192 193 153 154 155 155 156 157 157 159 160 160 161 162 163 163 164 165 165 166 167 168 168 169 170 170 171 172 173 173 174 175 175 176 177 178 178 179 180 181 181 182 183 183 184 185 186 186 187 188 188 189 150 151 151 152 153 154 154 156 157 157 158 159 159 160 161 162 162 163 164 164 165 166 167 167 168 169 169 170 171 172 172 173 174 175 175 176 177 177 178 179 180 180 181 182 182 183 184 185 185 186 153 154 155 155 156 157 157 159 160 160 161 162 163 163 164 165 165 166 167 168 168 169 170 170 171 172 173 173 174 175 175 176 177 178 178 179 180 181 181 182 183 183 184 185 186 186 187 188 188 189 157 157 158 159 160 160 161 163 163 164 165 166 166 167 168 169 169 170 171 172 172 173 174 175 175 176 177 178 178 179 180 181 181 182 183 184 184 185 186 187 187 188 189 190 190 191 192 193 193 194 154 155 155 156 157 158 158 160 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 172 173 174 175 175 176 177 178 178 179 180 180 181 182 183 183 184 185 185 186 187 188 188 189 190 190 151 152 152 153 154 154 155 157 158 159 159 160 161 161 162 163 164 164 165 166 166 167 168 169 169 170 171 172 172 173 174 174 175 176 177 177 178 179 179 180 181 182 182 183 184 184 185 186 187 187 154 155 155 156 157 158 158 160 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 172 173 174 175 175 176 177 178 178 179 180 180 181 182 183 183 184 185 185 186 187 188 188 189 190 190 157 158 159 160 160 161 162 164 165 165 166 167 168 168 169 170 171 171 172 173 174 174 175 176 177 177 178 179 180 180 181 182 183 183 184 185 186 186 187 188 189 189 190 191 192 192 193 194 195 195 155 156 156 157 158 158 159 162 162 163 164 164 165 166 167 167 168 169 169 170 171 172 172 173 174 174 175 176 177 177 178 179 180 180 181 182 182 183 184 185 185 186 187 187 188 189 190 190 191 192 152 152 153 154 155 155 156 158 159 160 161 161 162 163 163 164 165 166 166 167 168 168 169 170 171 171 172 173 174 174 175 176 176 177 178 179 179 180 181 181 182 183 184 184 185 186 186 187 188 189 155 156 156 157 158 158 159 162 162 163 164 164 165 166 167 167 168 169 169 170 171 172 172 173 174 174 175 176 177 177 178 179 180 180 181 182 182 183 184 185 185 186 187 187 188 189 190 190 191 192 158 159 159 160 161 162 162 165 166 166 167 168 169 169 170 171 172 172 173 174 175 175 176 177 178 178 179 180 181 181 182 183 184 184 185 186 187 187 188 189 190 190 191 192 193 193 194 195 196 196 156 156 157 158 159 159 160 163 164 164 165 166 166 167 168 169 169 170 171 171 172 173 174 174 175 176 177 177 178 179 179 180 181 182 182 183 184 184 185 186 187 187 188 189 189 190 191 192 192 193 153 153 154 155 155 156 157 160 160 161 162 163 163 164 165 165 166 167 168 168 169 170 171 171 172 173 173 174 175 176 176 177 178 178 179 180 181 181 182 183 183 184 185 186 186 187 188 189 189 190 156 156 157 158 159 159 160 163 164 164 165 166 166 167 168 169 169 170 171 171 172 173 174 174 175 176 177 177 178 179 179 180 181 182 182 183 184 184 185 186 187 187 188 189 189 190 191 192 192 193 159 159 160 161 162 162 163 166 167 167 168 169 170 170 171 172 173 173 174 175 176 176 177 178 179 179 180 181 182 182 183 184 185 185 186 187 188 188 189 190 191 191 192 193 194 194 195 196 197 197 157 157 158 159 159 160 161 164 165 166 166 167 168 168 169 170 171 171 172 173 173 174 175 176 176 177 178 179 179 180 181 181 182 183 184 184 185 186 186 187 188 189 189 190 191 191 192 193 194 194 153 154 155 156 156 157 158 161 162 162 163 164 165 165 166 167 167 168 169 170 170 171 172 173 173 174 175 175 176 177 178 178 179 180 180 181 182 183 183 184 185 185 186 187 188 188 189 190 191 191 157 157 158 159 159 160 161 164 165 166 166 167 168 168 169 170 171 171 172 173 173 174 175 176 176 177 178 179 179 180 181 181 182 183 184 184 185 186 186 187 188 189 189 190 191 191 192 193 194 194 159 160 161 162 162 163 164 167 168 169 169 170 171 172 172 173 174 175 175 176 177 178 178 179 180 181 181 182 183 184 184 185 186 187 187 188 189 190 190 191 192 193 193 194 195 196 196 197 198 199 PAGE 37 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 5020 5040 5060 5080 5100 5120 5140 5160 5180 5200 5220 5240 5260 5280 5300 5320 5340 5360 5380 5400 5420 5440 5460 5480 5500 5520 5540 5560 5580 5600 5620 5640 5660 5680 5700 5720 5740 5760 5780 5800 5820 5840 5860 5880 5900 5920 5940 5960 5980 6000 5040 5060 5080 5100 5120 5140 5160 5180 5200 5220 5240 5260 5280 5300 5320 5340 5360 5380 5400 5420 5440 5460 5480 5500 5520 5540 5560 5580 5600 5620 5640 5660 5680 5700 5720 5740 5760 5780 5800 5820 5840 5860 5880 5900 5920 5940 5960 5980 6000 6020 188 189 190 191 191 192 193 194 194 195 196 196 197 198 199 199 200 201 201 202 203 204 204 205 206 206 207 208 209 209 210 211 212 212 213 214 214 215 216 217 217 218 219 219 220 221 222 222 223 224 187 188 189 189 190 191 192 192 193 194 194 195 196 197 197 198 199 200 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 212 213 214 215 215 216 217 218 218 219 220 220 221 222 223 187 188 189 189 190 191 192 192 193 194 194 195 196 197 197 198 199 200 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 212 213 214 215 215 216 217 218 218 219 220 220 221 222 223 193 193 194 195 196 196 197 198 199 199 200 201 202 202 203 204 205 205 206 207 208 208 209 210 211 211 212 213 214 214 215 216 217 217 218 219 219 220 221 222 222 223 224 224 225 226 227 227 228 229 189 189 190 191 191 192 193 194 194 195 196 197 197 198 199 199 200 201 202 202 203 204 204 205 206 207 207 208 209 209 210 211 212 212 213 214 215 215 216 217 217 218 219 220 220 221 222 222 223 224 185 186 187 188 188 189 190 191 191 192 193 193 194 195 196 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 209 209 210 211 211 212 213 214 214 215 216 216 217 218 219 219 220 221 189 189 190 191 191 192 193 194 194 195 196 197 197 198 199 199 200 201 202 202 203 204 204 205 206 207 207 208 209 209 210 211 212 212 213 214 215 215 216 217 217 218 219 220 220 221 222 222 223 224 194 195 195 196 197 198 198 199 200 201 201 202 203 204 204 205 206 207 207 208 209 210 210 211 212 213 213 214 215 216 216 217 218 219 219 220 221 221 222 223 224 224 225 226 227 227 228 229 229 230 190 191 191 192 193 193 194 195 196 196 197 198 199 199 200 201 201 202 203 204 204 205 206 206 207 208 209 209 210 211 211 212 213 214 214 215 216 217 217 218 219 219 220 221 222 222 223 224 224 225 187 187 188 189 190 190 191 192 193 193 194 195 195 196 197 198 198 199 200 200 201 202 203 203 204 205 205 206 207 208 208 209 210 211 211 212 213 213 214 215 216 216 217 218 218 219 220 221 221 222 190 191 191 192 193 193 194 195 196 196 197 198 199 199 200 201 201 202 203 204 204 205 206 206 207 208 209 209 210 211 211 212 213 214 214 215 216 217 217 218 219 219 220 221 222 222 223 224 224 225 195 196 196 197 198 199 199 200 201 202 202 203 204 205 205 206 207 208 208 209 210 211 211 212 213 214 214 215 216 217 217 218 219 220 220 221 222 223 223 224 225 226 226 227 228 229 229 230 231 231 191 192 193 193 194 195 196 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 208 209 210 211 211 212 213 214 214 215 216 216 217 218 219 219 220 221 221 222 223 224 224 225 226 226 188 189 190 190 191 192 192 193 194 195 195 196 197 197 198 199 200 200 201 202 202 203 204 205 205 206 207 208 208 209 210 210 211 212 213 213 214 215 215 216 217 218 218 219 220 220 221 222 223 223 191 192 193 193 194 195 196 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 208 209 210 211 211 212 213 214 214 215 216 216 217 218 219 219 220 221 221 222 223 224 224 225 226 226 196 197 198 198 199 200 201 201 202 203 204 204 205 206 207 207 208 209 210 210 211 212 213 213 214 215 216 216 217 218 219 219 220 221 222 222 223 224 225 225 226 227 228 228 229 230 231 231 232 233 192 193 194 195 195 196 197 198 198 199 200 200 201 202 203 203 204 205 205 206 207 208 208 209 210 210 211 212 213 213 214 215 216 216 217 218 218 219 220 221 221 222 223 223 224 225 226 226 227 228 189 190 191 192 192 193 194 194 195 196 197 197 198 199 199 200 201 202 202 203 204 204 205 206 207 207 208 209 210 210 211 212 212 213 214 215 215 216 217 217 218 219 220 220 221 222 222 223 224 225 192 193 194 195 195 196 197 198 198 199 200 200 201 202 203 203 204 205 205 206 207 208 208 209 210 210 211 212 213 213 214 215 216 216 217 218 218 219 220 221 221 222 223 223 224 225 226 226 227 228 197 198 199 199 200 201 202 202 203 204 205 205 206 207 208 208 209 210 211 211 212 213 214 214 215 216 217 217 218 219 220 220 221 222 223 223 224 225 226 226 227 228 229 229 230 231 232 232 233 234 194 195 195 196 197 197 198 199 200 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 213 213 214 215 215 216 217 218 218 219 220 220 221 222 223 223 224 225 225 226 227 228 228 229 191 191 192 193 194 194 195 196 196 197 198 199 199 200 201 201 202 203 204 204 205 206 207 207 208 209 209 210 211 212 212 213 214 214 215 216 217 217 218 219 219 220 221 222 222 223 224 225 225 226 194 195 195 196 197 197 198 199 200 200 201 202 202 203 204 205 205 206 207 207 208 209 210 210 211 212 213 213 214 215 215 216 217 218 218 219 220 220 221 222 223 223 224 225 225 226 227 228 228 229 198 199 200 200 201 202 203 203 204 205 206 206 207 208 209 209 210 211 212 212 213 214 215 215 216 217 218 218 219 220 221 221 222 223 224 224 225 226 227 227 228 229 230 230 231 232 233 233 234 235 195 196 197 197 198 199 199 200 201 202 202 203 204 204 205 206 207 207 208 209 209 210 211 212 212 213 214 215 215 216 217 217 218 219 220 220 221 222 222 223 224 225 225 226 227 227 228 229 230 230 192 193 193 194 195 196 196 197 198 198 199 200 201 201 202 203 203 204 205 206 206 207 208 209 209 210 211 211 212 213 214 214 215 216 216 217 218 219 219 220 221 221 222 223 224 224 225 226 227 227 195 196 197 197 198 199 199 200 201 202 202 203 204 204 205 206 207 207 208 209 209 210 211 212 212 213 214 215 215 216 217 217 218 219 220 220 221 222 222 223 224 225 225 226 227 227 228 229 230 230 199 200 201 202 202 203 204 205 205 206 207 208 208 209 210 211 211 212 213 214 214 215 216 217 217 218 219 220 220 221 222 223 223 224 225 226 226 227 228 229 229 230 231 232 232 233 234 235 235 236 PAGE 38 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 6020 6040 6060 6080 6100 6120 6140 6160 6180 6200 6220 6240 6260 6280 6300 6320 6340 6360 6380 6400 6420 6440 6460 6480 6500 6520 6540 6560 6580 6600 6620 6640 6660 6680 6700 6720 6740 6760 6780 6800 6820 6840 6860 6880 6900 6920 6940 6960 6980 7000 6040 6060 6080 6100 6120 6140 6160 6180 6200 6220 6240 6260 6280 6300 6320 6340 6360 6380 6400 6420 6440 6460 6480 6500 6520 6540 6560 6580 6600 6620 6640 6660 6680 6700 6720 6740 6760 6780 6800 6820 6840 6860 6880 6900 6920 6940 6960 6980 7000 7020 224 225 226 227 227 228 229 230 230 231 232 232 233 234 235 235 236 237 237 238 239 240 240 241 242 242 243 244 244 245 246 246 247 248 248 249 250 251 251 252 253 253 254 255 255 256 257 257 258 259 223 224 225 225 226 227 228 228 229 230 230 231 232 233 233 234 235 236 236 237 238 238 239 240 241 241 242 243 243 244 245 246 246 247 248 248 249 250 250 251 252 252 253 254 254 255 256 256 257 258 223 224 225 225 226 227 228 228 229 230 230 231 232 233 233 234 235 236 236 237 238 238 239 240 241 241 242 243 243 244 245 246 246 247 248 248 249 250 250 251 252 252 253 254 254 255 256 256 257 258 230 230 231 232 232 233 234 235 235 236 237 237 238 239 240 240 241 242 242 243 244 245 245 246 247 248 248 249 250 250 251 252 253 253 254 255 255 256 257 258 258 259 260 260 261 262 263 263 264 265 225 225 226 227 227 228 229 230 230 231 232 233 233 234 235 235 236 237 238 238 239 240 240 241 242 243 243 244 245 245 246 247 248 248 249 250 251 251 252 253 253 254 255 255 256 257 257 258 259 259 221 222 223 224 224 225 226 227 227 228 229 229 230 231 232 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 245 245 246 247 247 248 249 250 250 251 252 252 253 254 254 255 256 256 225 225 226 227 227 228 229 230 230 231 232 233 233 234 235 235 236 237 238 238 239 240 240 241 242 243 243 244 245 245 246 247 248 248 249 250 251 251 252 253 253 254 255 255 256 257 257 258 259 259 231 232 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 245 245 246 247 247 248 249 250 250 251 252 252 253 254 255 255 256 257 257 258 259 260 260 261 262 263 263 264 265 265 266 226 227 227 228 229 229 230 231 232 232 233 234 235 235 236 237 237 238 239 240 240 241 242 242 243 244 245 245 246 247 247 248 249 250 250 251 252 253 253 254 255 255 256 257 258 258 259 260 260 261 223 223 224 225 226 226 227 228 229 229 230 231 231 232 233 234 234 235 236 236 237 238 239 239 240 241 241 242 243 244 244 245 246 247 247 248 249 249 250 251 252 252 253 254 254 255 256 257 257 258 226 227 227 228 229 229 230 231 232 232 233 234 235 235 236 237 237 238 239 240 240 241 242 242 243 244 245 245 246 247 247 248 249 250 250 251 252 253 253 254 255 255 256 257 258 258 259 260 260 261 232 233 234 234 235 236 236 237 238 239 239 240 241 241 242 243 244 244 245 246 247 247 248 249 249 250 251 252 252 253 254 254 255 256 257 257 258 259 259 260 261 262 262 263 264 265 265 266 267 267 227 228 229 229 230 231 232 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 244 245 246 247 247 248 249 250 250 251 252 252 253 254 255 255 256 257 257 258 259 260 260 261 262 262 224 225 226 226 227 228 228 229 230 231 231 232 233 233 234 235 236 236 237 238 238 239 240 241 241 242 243 244 244 245 246 246 247 248 249 249 250 251 251 252 253 254 254 255 256 256 257 258 259 259 227 228 229 229 230 231 232 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 244 245 246 247 247 248 249 250 250 251 252 252 253 254 255 255 256 257 257 258 259 260 260 261 262 262 233 234 235 236 236 237 238 238 239 240 241 241 242 243 244 244 245 246 246 247 248 249 249 250 251 251 252 253 254 254 255 256 256 257 258 259 259 260 261 262 262 263 264 264 265 266 267 267 268 269 228 229 230 231 231 232 233 234 234 235 236 236 237 238 239 239 240 241 241 242 243 244 244 245 246 246 247 248 249 249 250 251 252 252 253 254 254 255 256 257 257 258 259 259 260 261 262 262 263 264 225 226 227 228 228 229 230 230 231 232 233 233 234 235 235 236 237 238 238 239 240 240 241 242 243 243 244 245 246 246 247 248 248 249 250 251 251 252 253 253 254 255 256 256 257 258 258 259 260 261 228 229 230 231 231 232 233 234 234 235 236 236 237 238 239 239 240 241 241 242 243 244 244 245 246 246 247 248 249 249 250 251 252 252 253 254 254 255 256 257 257 258 259 259 260 261 262 262 263 264 235 235 236 237 238 238 239 240 240 241 242 243 243 244 245 246 246 247 248 248 249 250 251 251 252 253 253 254 255 256 256 257 258 258 259 260 261 261 262 263 264 264 265 266 266 267 268 269 269 270 230 231 231 232 233 233 234 235 236 236 237 238 238 239 240 241 241 242 243 243 244 245 246 246 247 248 249 249 250 251 251 252 253 254 254 255 256 256 257 258 259 259 260 261 261 262 263 264 264 265 227 227 228 229 230 230 231 232 232 233 234 235 235 236 237 237 238 239 240 240 241 242 243 243 244 245 245 246 247 248 248 249 250 250 251 252 253 253 254 255 255 256 257 258 258 259 260 261 261 262 230 231 231 232 233 233 234 235 236 236 237 238 238 239 240 241 241 242 243 243 244 245 246 246 247 248 249 249 250 251 251 252 253 254 254 255 256 256 257 258 259 259 260 261 261 262 263 264 264 265 236 236 237 238 239 239 240 241 242 242 243 244 245 245 246 247 248 248 249 250 250 251 252 253 253 254 255 255 256 257 258 258 259 260 261 261 262 263 263 264 265 266 266 267 268 268 269 270 271 271 231 232 233 233 234 235 235 236 237 238 238 239 240 240 241 242 243 243 244 245 245 246 247 248 248 249 250 251 251 252 253 253 254 255 256 256 257 258 258 259 260 261 261 262 263 263 264 265 266 266 228 229 229 230 231 232 232 233 234 234 235 236 237 237 238 239 239 240 241 242 242 243 244 245 245 246 247 247 248 249 250 250 251 252 252 253 254 255 255 256 257 257 258 259 260 260 261 262 263 263 231 232 233 233 234 235 235 236 237 238 238 239 240 240 241 242 243 243 244 245 245 246 247 248 248 249 250 251 251 252 253 253 254 255 256 256 257 258 258 259 260 261 261 262 263 263 264 265 266 266 237 238 238 239 240 241 241 242 243 244 244 245 246 247 247 248 249 250 250 251 252 252 253 254 255 255 256 257 257 258 259 260 260 261 262 263 263 264 265 265 266 267 268 268 269 270 270 271 272 273 PAGE 39 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 7020 7040 7060 7080 7100 7120 7140 7160 7180 7200 7220 7240 7260 7280 7300 7320 7340 7360 7380 7400 7420 7440 7460 7480 7500 7520 7540 7560 7580 7600 7620 7640 7660 7680 7700 7720 7740 7760 7780 7800 7820 7840 7860 7880 7900 7920 7940 7960 7980 8000 7040 7060 7080 7100 7120 7140 7160 7180 7200 7220 7240 7260 7280 7300 7320 7340 7360 7380 7400 7420 7440 7460 7480 7500 7520 7540 7560 7580 7600 7620 7640 7660 7680 7700 7720 7740 7760 7780 7800 7820 7840 7860 7880 7900 7920 7940 7960 7980 8000 8020 259 260 261 261 262 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 258 259 260 260 261 262 262 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 289 289 290 291 291 258 259 260 260 261 262 262 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 289 289 290 291 291 266 266 267 268 268 269 270 271 271 272 273 273 274 275 276 276 277 278 278 279 280 281 281 282 283 284 284 285 286 286 287 288 289 289 290 291 291 292 293 294 294 295 296 296 297 298 299 299 300 301 260 261 261 262 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 257 258 258 259 260 260 261 262 262 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 260 261 261 262 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 267 268 268 269 270 270 271 272 273 273 274 275 275 276 277 278 278 279 280 281 281 282 283 283 284 285 286 286 287 288 288 289 290 291 291 292 293 293 294 295 296 296 297 298 299 299 300 301 301 302 262 262 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 293 294 294 259 259 260 261 261 262 263 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 262 262 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 293 294 294 268 269 270 270 271 272 272 273 274 275 275 276 277 277 278 279 280 280 281 282 283 283 284 285 285 286 287 288 288 289 290 290 291 292 293 293 294 295 295 296 297 298 298 299 300 301 301 302 303 303 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 293 294 295 295 296 260 261 262 262 263 264 264 265 266 266 267 268 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 293 263 264 265 265 266 267 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 293 294 295 295 296 269 270 271 272 272 273 274 274 275 276 277 277 278 279 280 280 281 282 282 283 284 285 285 286 287 287 288 289 290 290 291 292 292 293 294 295 295 296 297 298 298 299 300 300 301 302 303 303 304 305 264 265 266 267 267 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 293 294 294 295 296 296 297 298 261 262 263 264 264 265 266 266 267 268 269 269 270 271 271 272 273 273 274 275 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 293 294 295 264 265 266 267 267 268 269 270 270 271 272 272 273 274 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 293 294 294 295 296 296 297 298 271 271 272 273 274 274 275 276 276 277 278 279 279 280 281 282 282 283 284 284 285 286 287 287 288 289 289 290 291 292 292 293 294 294 295 296 297 297 298 299 300 300 301 302 302 303 304 305 305 306 266 267 267 268 269 269 270 271 272 272 273 274 274 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 293 294 295 295 296 297 297 298 299 299 263 263 264 265 266 266 267 268 268 269 270 271 271 272 273 273 274 275 276 276 277 278 278 279 280 280 281 282 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 293 294 294 295 296 296 266 267 267 268 269 269 270 271 272 272 273 274 274 275 276 277 277 278 279 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 293 294 295 295 296 297 297 298 299 299 272 273 273 274 275 276 276 277 278 279 279 280 281 281 282 283 284 284 285 286 286 287 288 289 289 290 291 291 292 293 294 294 295 296 297 297 298 299 299 300 301 302 302 303 304 304 305 306 307 307 267 268 269 269 270 271 271 272 273 274 274 275 276 276 277 278 279 279 280 281 281 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 293 294 294 295 296 296 297 298 298 299 300 300 301 264 265 265 266 267 268 268 269 270 270 271 272 273 273 274 275 275 276 277 278 278 279 280 281 281 282 283 283 284 285 285 286 287 287 288 289 289 290 291 291 292 293 293 294 295 295 296 297 297 298 267 268 269 269 270 271 271 272 273 274 274 275 276 276 277 278 279 279 280 281 281 282 283 284 284 285 286 286 287 288 288 289 290 290 291 292 292 293 294 294 295 296 296 297 298 298 299 300 300 301 273 274 275 275 276 277 278 278 279 280 281 281 282 283 283 284 285 286 286 287 288 288 289 290 291 291 292 293 293 294 295 296 296 297 298 299 299 300 301 301 302 303 304 304 305 306 306 307 308 309 PAGE 40 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 8020 8040 8060 8080 8100 8120 8140 8160 8180 8200 8220 8240 8260 8280 8300 8320 8340 8360 8380 8400 8420 8440 8460 8480 8500 8520 8540 8560 8580 8600 8620 8640 8660 8680 8700 8720 8740 8760 8780 8800 8820 8840 8860 8880 8900 8920 8940 8960 8980 9000 8040 8060 8080 8100 8120 8140 8160 8180 8200 8220 8240 8260 8280 8300 8320 8340 8360 8380 8400 8420 8440 8460 8480 8500 8520 8540 8560 8580 8600 8620 8640 8660 8680 8700 8720 8740 8760 8780 8800 8820 8840 8860 8880 8900 8920 8940 8960 8980 9000 9020 293 293 294 295 295 296 297 297 298 299 299 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 318 318 319 320 320 321 322 322 323 324 324 325 326 292 293 293 294 295 295 296 297 297 298 299 299 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 317 318 319 319 320 321 321 322 323 323 324 325 292 293 293 294 295 295 296 297 297 298 299 299 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 317 318 319 319 320 321 321 322 323 323 324 325 302 302 303 304 304 305 306 307 307 308 309 309 310 311 312 312 313 314 314 315 316 317 317 318 319 319 320 321 321 322 323 323 324 325 325 326 327 327 328 329 329 330 331 331 332 333 333 334 335 335 294 294 295 296 296 297 298 298 299 300 300 301 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 324 324 325 326 326 290 291 292 292 293 294 294 295 296 296 297 298 298 299 300 300 301 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 317 317 318 319 319 320 321 321 322 323 323 294 294 295 296 296 297 298 298 299 300 300 301 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 324 324 325 326 326 303 304 304 305 306 306 307 308 309 309 310 311 311 312 313 314 314 315 316 317 317 318 319 319 320 321 322 322 323 324 324 325 326 326 327 328 328 329 330 330 331 332 332 333 334 334 335 336 336 337 295 296 296 297 298 298 299 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 317 318 319 319 320 321 321 322 323 323 324 325 325 326 327 327 328 292 293 293 294 295 295 296 297 297 298 299 299 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 317 318 319 319 320 321 321 322 323 324 324 325 295 296 296 297 298 298 299 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 317 318 319 319 320 321 321 322 323 323 324 325 325 326 327 327 328 304 305 306 306 307 308 308 309 310 311 311 312 313 313 314 315 316 316 317 318 319 319 320 321 321 322 323 324 324 325 326 326 327 328 329 329 330 331 331 332 333 333 334 335 335 336 337 337 338 339 297 297 298 299 299 300 301 301 302 303 303 304 305 305 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 324 324 325 326 326 327 328 328 329 330 294 294 295 296 296 297 298 298 299 300 300 301 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 324 324 325 326 326 297 297 298 299 299 300 301 301 302 303 303 304 305 305 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 324 324 325 326 326 327 328 328 329 330 305 306 307 308 308 309 310 310 311 312 313 313 314 315 316 316 317 318 318 319 320 321 321 322 323 323 324 325 326 326 327 328 328 329 330 331 331 332 333 334 334 335 336 336 337 338 338 339 340 340 298 299 300 300 301 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 313 313 314 315 315 316 317 317 318 319 319 320 321 321 322 323 323 324 325 325 326 327 327 328 329 329 330 331 331 295 296 297 297 298 299 299 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 317 318 319 319 320 321 321 322 323 323 324 325 325 326 327 327 328 298 299 300 300 301 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 313 313 314 315 315 316 317 317 318 319 319 320 321 321 322 323 323 324 325 325 326 327 327 328 329 329 330 331 331 307 307 308 309 310 310 311 312 312 313 314 315 315 316 317 318 318 319 320 320 321 322 323 323 324 325 325 326 327 328 328 329 330 330 331 332 333 333 334 335 336 336 337 338 338 339 340 341 341 342 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 317 318 319 320 320 321 322 322 323 324 324 325 326 326 327 328 328 329 330 330 331 332 332 333 297 298 298 299 300 300 301 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 324 324 325 326 326 327 328 328 329 330 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 317 318 319 320 320 321 322 322 323 324 324 325 326 326 327 328 328 329 330 330 331 332 332 333 308 309 309 310 311 312 312 313 314 315 315 316 317 317 318 319 320 320 321 322 322 323 324 325 325 326 327 327 328 329 330 330 331 332 333 333 334 335 335 336 337 338 338 339 340 340 341 342 343 343 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 324 324 325 326 327 327 328 329 329 330 331 331 332 333 333 334 335 299 299 300 301 301 302 303 303 304 305 305 306 307 307 308 309 309 310 311 311 312 313 313 314 315 315 316 317 317 318 319 319 320 321 321 322 323 323 324 325 325 326 327 327 328 329 329 330 331 331 302 302 303 304 304 305 306 306 307 308 308 309 310 310 311 312 312 313 314 314 315 316 316 317 318 318 319 320 320 321 322 322 323 324 324 325 326 327 327 328 329 329 330 331 331 332 333 333 334 335 309 310 311 311 312 313 314 314 315 316 317 317 318 319 319 320 321 322 322 323 324 324 325 326 327 327 328 329 329 330 331 332 332 333 334 335 335 336 337 337 338 339 340 340 341 342 342 343 344 345 PAGE 41 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 9020 9040 9060 9080 9100 9120 9140 9160 9180 9200 9220 9240 9260 9280 9300 9320 9340 9360 9380 9400 9420 9440 9460 9480 9500 9520 9540 9560 9580 9600 9620 9640 9660 9680 9700 9720 9740 9760 9780 9800 9820 9840 9860 9880 9900 9920 9940 9960 9980 10000 9040 9060 9080 9100 9120 9140 9160 9180 9200 9220 9240 9260 9280 9300 9320 9340 9360 9380 9400 9420 9440 9460 9480 9500 9520 9540 9560 9580 9600 9620 9640 9660 9680 9700 9720 9740 9760 9780 9800 9820 9840 9860 9880 9900 9920 9940 9960 9980 10000 10020 326 327 328 328 329 330 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 325 326 327 327 328 329 329 330 331 331 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 356 356 357 358 358 325 326 327 327 328 329 329 330 331 331 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 356 356 357 358 358 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 369 327 328 328 329 330 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 324 325 325 326 327 327 328 329 329 330 331 331 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 327 328 328 329 330 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 362 362 363 364 364 365 366 366 367 368 368 369 370 370 329 329 330 331 331 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 326 326 327 328 328 329 330 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 329 329 330 331 331 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 362 362 363 327 328 329 329 330 331 331 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 362 362 363 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 365 329 329 330 331 331 332 333 333 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 362 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 365 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 362 362 363 364 364 365 366 366 330 331 332 332 333 334 334 335 336 336 337 338 338 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 334 334 335 336 336 337 338 338 339 340 340 341 342 342 343 344 344 345 346 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 362 362 363 364 364 365 366 366 344 345 345 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 332 333 333 334 335 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 348 348 349 350 350 351 352 352 353 354 354 355 356 356 357 358 358 359 360 360 361 362 362 363 364 364 365 335 336 337 337 338 339 339 340 341 341 342 343 343 344 345 345 346 347 347 348 349 349 350 351 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 345 346 347 347 348 349 350 350 351 352 353 353 354 355 355 356 357 357 358 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 PAGE 42 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 10020 10040 10060 10080 10100 10120 10140 10160 10180 10200 10220 10240 10260 10280 10300 10320 10340 10360 10380 10400 10420 10440 10460 10480 10500 10520 10540 10560 10580 10600 10620 10640 10660 10680 10700 10720 10740 10760 10780 10800 10820 10840 10860 10880 10900 10920 10940 10960 10980 11000 10040 10060 10080 10100 10120 10140 10160 10180 10200 10220 10240 10260 10280 10300 10320 10340 10360 10380 10400 10420 10440 10460 10480 10500 10520 10540 10560 10580 10600 10620 10640 10660 10680 10700 10720 10740 10760 10780 10800 10820 10840 10860 10880 10900 10920 10940 10960 10980 11000 11020 360 360 361 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 359 360 360 361 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 359 360 360 361 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 369 370 371 371 372 373 373 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 398 399 400 400 401 402 402 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 357 358 359 359 360 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 384 384 385 386 386 387 388 388 389 390 390 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 371 372 372 373 374 374 375 376 376 377 378 378 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 362 363 363 364 365 365 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 359 360 360 361 362 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 391 391 392 362 363 363 364 365 365 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 388 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 361 361 362 363 363 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 398 362 363 364 364 365 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 398 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 397 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 364 365 365 366 367 367 368 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 407 407 408 409 409 410 411 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 394 394 395 396 396 397 398 398 399 400 400 401 402 366 366 367 368 368 369 370 370 371 372 372 373 374 374 375 376 376 377 378 378 379 380 380 381 382 382 383 384 384 385 386 386 387 388 388 389 390 390 391 392 392 393 394 394 395 396 396 397 398 398 369 369 370 371 371 372 373 373 374 375 375 376 377 377 378 379 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 394 394 395 396 396 397 398 398 399 400 400 401 402 379 380 381 381 382 383 383 384 385 385 386 387 387 388 389 389 390 391 391 392 393 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 412 412 PAGE 43 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is SEMI-MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 11020 11040 11060 11080 11100 11120 11140 11160 11180 11200 11220 11240 11260 11280 11300 11320 11340 11360 11380 11400 11420 11440 11460 11480 11500 11520 11540 11560 11580 11600 11620 11640 11660 11680 11700 11720 11740 11760 11780 11800 11820 11840 11860 11880 11900 11920 11940 11960 11980 12000 11040 11060 11080 11100 11120 11140 11160 11180 11200 11220 11240 11260 11280 11300 11320 11340 11360 11380 11400 11420 11440 11460 11480 11500 11520 11540 11560 11580 11600 11620 11640 11660 11680 11700 11720 11740 11760 11780 11800 11820 11840 11860 11880 11900 11920 11940 11960 11980 12000 12020 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 392 393 394 394 395 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 423 423 424 425 425 392 393 394 394 395 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 423 423 424 425 425 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 432 432 433 434 434 435 436 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 391 392 392 393 394 394 395 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 433 433 434 435 435 436 437 437 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 393 393 394 395 395 396 397 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 432 432 433 434 434 435 436 436 437 438 438 439 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 394 395 396 396 397 398 398 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 433 433 434 435 435 436 437 437 438 439 439 440 441 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 432 396 396 397 398 398 399 400 400 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 432 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 432 432 433 434 434 435 436 436 437 438 438 439 440 440 441 442 442 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 433 433 397 398 399 399 400 401 401 402 403 403 404 405 405 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 401 401 402 403 403 404 405 405 406 407 407 408 409 409 410 411 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 433 433 411 412 413 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 433 433 434 435 435 436 437 437 438 439 439 440 441 441 442 443 443 444 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 432 432 433 434 434 435 399 400 400 401 402 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 415 415 416 417 417 418 419 419 420 421 421 422 423 423 424 425 425 426 427 427 428 429 429 430 431 431 432 402 403 404 404 405 406 406 407 408 408 409 410 410 411 412 412 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 432 432 433 434 434 435 413 414 414 415 416 416 417 418 418 419 420 420 421 422 422 423 424 424 425 426 426 427 428 428 429 430 430 431 432 432 433 434 434 435 436 436 437 438 438 439 440 440 441 442 442 443 444 444 445 446 PAGE 44 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 0 80 120 160 200 240 280 320 360 400 440 480 520 560 600 640 680 720 760 800 840 880 920 960 1000 1040 1080 1120 1160 1200 1240 1280 1320 1360 1400 1440 1480 1520 1560 1600 1640 1680 1720 1760 1800 1840 1880 1920 1960 2000 80 120 160 200 240 280 320 360 400 440 480 520 560 600 640 680 720 760 800 840 880 920 960 1000 1040 1080 1120 1160 1200 1240 1280 1320 1360 1400 1440 1480 1520 1560 1600 1640 1680 1720 1760 1800 1840 1880 1920 1960 2000 2040 0 0 0 0 1 2 3 5 6 8 9 11 13 14 16 18 20 22 23 25 27 29 30 32 34 35 37 39 40 42 44 46 47 49 51 52 54 56 57 59 61 63 64 66 68 70 72 73 75 77 0 0 0 0 0 0 0 1 2 3 5 7 8 9 11 13 15 17 18 20 22 24 26 27 29 31 33 35 36 38 40 41 43 45 46 48 50 52 53 55 57 58 60 62 64 66 67 69 71 73 0 0 0 0 0 0 0 0 0 0 1 2 4 5 7 8 10 11 13 15 18 20 23 25 28 30 33 35 38 40 42 43 45 47 49 50 52 54 55 57 59 60 62 64 66 67 69 71 72 74 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 5 7 8 10 11 13 14 16 17 19 20 22 24 26 28 29 31 34 36 39 41 44 46 49 52 54 0 0 0 0 0 0 0 0 0 0 2 3 5 7 8 10 12 14 16 17 19 21 23 25 26 28 30 32 34 35 37 39 41 43 44 46 48 49 51 53 57 58 60 62 64 66 67 69 71 73 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 5 6 8 9 11 13 15 16 18 20 22 24 25 27 29 31 32 34 36 37 41 43 46 48 50 53 55 57 59 62 0 0 0 0 0 0 0 0 0 0 0 0 1 2 4 6 7 9 10 12 15 17 20 22 25 27 30 33 35 38 39 41 43 45 46 48 50 52 53 55 59 60 62 64 66 67 69 71 72 74 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 5 6 8 10 11 13 14 16 18 19 21 23 25 27 31 33 36 38 41 43 46 48 51 53 0 0 0 0 0 0 0 0 0 0 0 0 2 3 5 6 8 10 12 14 16 18 20 22 24 25 27 29 31 33 34 36 38 40 42 43 45 47 49 51 57 58 60 62 64 66 67 69 71 73 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 4 5 7 8 10 12 14 15 17 19 21 23 24 26 28 30 32 33 35 41 43 46 48 50 53 55 57 59 62 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 4 5 7 9 11 14 17 19 22 25 27 30 32 35 37 38 40 42 44 46 47 49 51 53 59 60 62 64 65 67 69 71 72 74 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 5 6 8 9 11 13 14 16 17 19 21 23 29 32 35 37 40 42 45 48 50 53 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 35 37 39 41 43 44 46 48 56 58 60 62 64 65 67 69 71 73 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 4 5 7 8 10 12 14 16 18 20 22 23 25 27 29 31 32 41 43 45 48 50 52 55 57 59 62 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 4 5 7 10 12 15 18 21 23 26 29 32 34 36 37 39 41 43 45 46 48 50 58 60 62 63 65 67 69 71 72 74 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 5 6 8 9 11 13 14 16 17 19 27 30 33 36 38 41 44 46 49 52 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 6 8 9 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39 41 43 45 55 57 59 61 63 65 67 69 70 72 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 5 7 8 10 12 14 16 18 20 22 24 26 28 30 40 42 45 47 49 52 54 56 59 61 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 4 6 8 11 14 17 19 22 25 27 29 31 33 35 37 39 41 43 45 47 57 59 61 63 65 66 68 70 72 74 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 3 4 6 8 9 11 12 14 16 25 28 31 33 36 39 42 44 47 50 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 4 6 8 9 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39 41 54 56 58 60 62 64 66 68 70 72 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 3 5 6 8 10 12 14 16 18 20 22 24 26 38 41 43 46 48 51 53 56 58 60 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 7 10 12 15 18 21 23 25 27 29 31 33 35 37 39 41 43 56 58 60 62 64 66 67 69 71 73 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 3 4 6 7 9 11 12 23 26 29 31 34 37 40 42 45 48 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 4 6 7 9 11 13 15 17 19 21 23 25 27 29 31 33 35 37 52 54 56 58 60 62 64 66 68 70 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 3 5 6 8 10 12 14 16 18 20 22 36 39 41 44 46 49 51 54 57 59 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 4 6 8 11 14 16 19 21 23 25 27 29 31 33 35 37 39 54 56 58 60 62 64 66 68 70 72 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 3 4 6 7 9 21 24 27 29 32 35 37 40 43 46 PAGE 45 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 2040 2080 2120 2160 2200 2240 2280 2320 2360 2400 2440 2480 2520 2560 2600 2640 2680 2720 2760 2800 2840 2880 2920 2960 3000 3040 3080 3120 3160 3200 3240 3280 3320 3360 3400 3440 3480 3520 3560 3600 3640 3680 3720 3760 3800 3840 3880 3920 3960 4000 2080 2120 2160 2200 2240 2280 2320 2360 2400 2440 2480 2520 2560 2600 2640 2680 2720 2760 2800 2840 2880 2920 2960 3000 3040 3080 3120 3160 3200 3240 3280 3320 3360 3400 3440 3480 3520 3560 3600 3640 3680 3720 3760 3800 3840 3880 3920 3960 4000 4040 79 81 82 84 86 88 90 92 93 95 97 99 100 102 104 105 107 108 110 111 113 114 116 117 119 120 122 123 125 126 128 129 131 132 134 135 137 138 140 141 143 144 146 147 149 150 152 153 155 156 75 76 78 80 82 84 86 87 89 91 93 94 96 98 100 101 103 105 106 108 110 111 113 115 116 118 119 121 122 124 125 127 128 130 131 133 134 136 137 139 140 142 143 145 146 148 149 151 152 154 76 77 79 81 83 84 86 88 89 91 93 94 96 98 100 101 103 105 106 108 110 111 113 115 116 118 119 121 122 124 125 127 128 130 131 133 134 136 137 139 140 142 143 145 146 148 149 151 152 154 57 59 62 64 67 69 72 74 77 79 82 83 85 87 89 90 92 94 95 97 99 100 102 104 106 107 109 111 112 114 116 117 119 121 123 124 126 128 129 131 133 134 136 138 140 141 143 145 146 148 75 76 78 80 82 84 85 87 89 91 93 94 96 98 100 101 103 105 106 108 110 111 113 115 117 118 120 122 123 125 126 128 129 131 132 134 135 137 138 140 141 143 144 146 147 149 150 152 153 155 64 66 68 71 73 75 77 80 82 84 86 88 90 92 93 95 97 98 100 102 103 105 107 109 110 112 114 115 117 119 120 122 123 125 126 128 129 131 132 134 135 137 138 140 141 143 144 146 147 149 76 77 79 81 83 84 86 88 89 91 93 94 96 98 100 101 103 105 106 108 110 111 113 115 117 118 120 122 123 125 126 128 129 131 132 134 135 137 138 140 141 143 144 146 147 149 150 152 153 155 56 58 61 63 66 68 71 74 76 79 81 83 85 87 88 90 92 94 95 97 99 100 102 104 106 107 109 111 112 114 116 117 119 121 123 124 126 128 129 131 133 134 136 138 140 141 143 145 146 148 75 76 78 80 82 84 85 87 89 91 93 94 96 98 99 101 103 105 106 108 110 111 113 115 116 118 120 122 123 125 127 128 130 132 133 135 137 138 140 141 143 144 146 147 149 150 152 153 155 156 64 66 68 71 73 75 77 80 82 84 86 88 90 92 93 95 97 98 100 102 103 105 107 109 110 112 114 115 117 119 120 122 124 126 127 129 131 132 134 135 137 138 140 141 143 144 146 147 149 150 76 77 79 81 82 84 86 88 89 91 93 94 96 98 99 101 103 105 106 108 110 111 113 115 116 118 120 122 123 125 127 128 130 132 133 135 137 138 140 141 143 144 146 147 149 150 152 153 155 156 55 58 60 63 65 68 70 73 75 78 80 82 84 86 88 89 91 93 95 97 98 100 102 104 106 107 109 111 112 114 116 117 119 121 123 124 126 128 129 131 133 134 136 138 140 141 143 145 146 148 75 76 78 80 82 84 85 87 89 91 93 94 96 98 99 101 103 105 106 108 110 111 113 115 116 118 120 122 123 125 127 128 130 132 133 135 137 139 140 142 144 145 147 149 150 152 153 155 156 158 64 66 68 71 73 75 77 80 82 84 86 88 90 92 93 95 97 98 100 102 103 105 107 109 110 112 114 115 117 119 120 122 124 126 127 129 131 132 134 136 137 139 141 142 144 145 147 148 150 151 76 77 79 81 82 84 86 88 89 91 93 94 96 98 99 101 103 105 106 108 110 111 113 115 116 118 120 122 123 125 127 128 130 132 133 135 137 139 140 142 144 145 147 149 150 152 153 155 156 158 54 57 59 62 65 67 70 72 75 77 80 82 83 85 87 89 91 92 94 96 98 100 101 103 105 107 109 110 112 114 116 117 119 121 123 124 126 128 129 131 133 134 136 138 140 141 143 145 146 148 74 76 78 80 82 84 85 87 89 91 93 94 96 98 99 101 103 105 106 108 110 111 113 115 116 118 120 122 123 125 127 128 130 132 133 135 137 139 140 142 144 145 147 149 150 152 154 156 157 159 63 66 68 71 73 75 77 80 82 84 86 88 90 92 93 95 97 98 100 102 103 105 107 109 110 112 114 115 117 119 120 122 124 126 127 129 131 132 134 136 137 139 141 143 144 146 148 149 151 153 75 77 79 81 82 84 86 88 89 91 93 94 96 98 99 101 103 105 106 108 110 111 113 115 116 118 120 122 123 125 127 128 130 132 133 135 137 139 140 142 144 145 147 149 150 152 154 156 157 159 53 55 58 61 63 66 69 71 74 76 79 81 83 84 86 88 90 92 93 95 97 99 101 102 104 106 108 110 111 113 115 117 119 120 122 124 126 128 129 131 133 134 136 138 140 141 143 145 146 148 74 75 77 79 81 83 85 87 89 91 93 94 96 98 99 101 103 105 106 108 110 111 113 115 116 118 120 122 123 125 127 128 130 132 133 135 137 139 140 142 144 145 147 149 150 152 154 156 157 159 63 65 67 70 72 75 77 79 82 84 86 88 90 91 93 95 97 98 100 102 103 105 107 108 110 112 114 115 117 119 120 122 124 125 127 129 131 132 134 136 137 139 141 142 144 146 148 149 151 153 75 76 78 80 82 84 85 87 89 91 93 94 96 98 99 101 103 105 106 108 110 111 113 115 116 118 120 122 123 125 127 128 130 132 133 135 137 139 140 142 144 145 147 149 150 152 154 156 157 159 50 53 56 59 61 64 67 70 72 75 78 80 82 84 86 87 89 91 93 95 96 98 100 102 104 105 107 109 111 113 114 116 118 120 122 123 125 127 129 131 132 134 136 138 139 141 143 145 146 148 73 75 77 79 80 82 84 86 88 90 92 94 96 97 99 101 103 105 106 108 110 111 113 115 116 118 120 122 123 125 127 128 130 132 133 135 137 139 140 142 144 145 147 149 150 152 154 156 157 159 62 64 67 69 71 74 76 79 81 83 86 87 89 91 93 95 96 98 100 102 103 105 107 108 110 112 114 115 117 119 120 122 124 125 127 129 131 132 134 136 137 139 141 142 144 146 148 149 151 153 74 76 78 79 81 83 85 87 88 90 92 94 96 97 99 101 103 105 106 108 110 111 113 115 116 118 120 122 123 125 127 128 130 132 133 135 137 139 140 142 144 145 147 149 150 152 154 156 157 159 48 51 54 57 59 62 65 67 70 73 76 78 80 82 84 86 88 90 92 94 96 97 99 101 103 105 106 108 110 112 114 115 117 119 121 123 124 126 128 130 132 133 135 137 139 141 142 144 146 148 PAGE 46 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 4040 4080 4120 4160 4200 4240 4280 4320 4360 4400 4440 4480 4520 4560 4600 4640 4680 4720 4760 4800 4840 4880 4920 4960 5000 5040 5080 5120 5160 5200 5240 5280 5320 5360 5400 5440 5480 5520 5560 5600 5640 5680 5720 5760 5800 5840 5880 5920 5960 6000 4080 4120 4160 4200 4240 4280 4320 4360 4400 4440 4480 4520 4560 4600 4640 4680 4720 4760 4800 4840 4880 4920 4960 5000 5040 5080 5120 5160 5200 5240 5280 5320 5360 5400 5440 5480 5520 5560 5600 5640 5680 5720 5760 5800 5840 5880 5920 5960 6000 6040 158 159 161 162 164 165 167 168 170 171 173 174 176 177 179 180 182 183 185 186 188 189 191 192 194 195 197 198 200 201 203 204 206 207 209 210 212 213 215 216 218 219 221 222 224 225 227 228 230 231 155 157 158 160 161 163 164 166 167 169 170 172 173 175 176 178 179 181 182 184 185 187 188 190 191 193 194 196 197 199 200 202 203 205 206 208 209 211 212 214 215 217 218 220 221 223 224 226 227 229 155 157 158 160 161 163 164 166 167 169 170 172 173 175 176 178 179 181 182 184 185 187 188 190 191 193 194 196 197 199 200 202 203 205 206 208 209 211 212 214 215 217 218 220 221 223 224 226 227 229 150 151 153 155 157 158 160 162 163 165 167 168 170 172 174 175 177 179 180 182 184 185 187 189 191 192 194 196 197 199 201 202 204 206 208 209 211 213 214 216 218 219 221 223 225 226 228 230 231 233 156 158 159 161 162 164 165 167 168 170 171 173 174 176 177 179 180 182 183 185 186 188 189 191 192 194 195 197 198 200 201 203 204 206 207 209 210 212 213 215 216 218 219 221 222 224 225 227 228 230 150 152 153 155 156 158 159 161 162 164 165 167 168 170 171 173 174 176 177 179 180 182 183 185 186 188 189 191 192 194 195 197 198 200 201 203 204 206 207 209 210 212 213 215 216 218 219 221 222 224 156 158 159 161 162 164 165 167 168 170 171 173 174 176 177 179 180 182 183 185 186 188 189 191 192 194 195 197 198 200 201 203 204 206 207 209 210 212 213 215 216 218 219 221 222 224 225 227 228 230 150 151 153 155 157 158 160 162 163 165 167 168 170 172 174 175 177 179 180 182 184 185 187 189 191 192 194 196 197 199 201 202 204 206 208 209 211 213 214 216 218 219 221 223 225 226 228 230 231 233 158 159 161 162 164 165 167 168 170 171 173 174 176 177 179 180 182 183 185 186 188 189 191 192 194 195 197 198 200 201 203 204 206 207 209 210 212 213 215 216 218 219 221 222 224 225 227 228 230 231 152 153 155 156 158 159 161 162 164 165 167 168 170 171 173 174 176 177 179 180 182 183 185 186 188 189 191 192 194 195 197 198 200 201 203 204 206 207 209 210 212 213 215 216 218 219 221 222 224 225 158 159 161 162 164 165 167 168 170 171 173 174 176 177 179 180 182 183 185 186 188 189 191 192 194 195 197 198 200 201 203 204 206 207 209 210 212 213 215 216 218 219 221 222 224 225 227 228 230 231 150 151 153 155 157 158 160 162 163 165 167 168 170 172 174 175 177 179 180 182 184 185 187 189 191 192 194 196 197 199 201 202 204 206 208 209 211 213 214 216 218 219 221 223 225 226 228 230 231 233 159 161 162 164 165 167 168 170 171 173 174 176 177 179 180 182 183 185 186 188 189 191 192 194 195 197 198 200 201 203 204 206 207 209 210 212 213 215 216 218 219 221 222 224 225 227 228 230 231 233 153 154 156 157 159 160 162 163 165 166 168 169 171 172 174 175 177 178 180 181 183 184 186 187 189 190 192 193 195 196 198 199 201 202 204 205 207 208 210 211 213 214 216 217 219 220 222 223 225 226 159 161 162 164 165 167 168 170 171 173 174 176 177 179 180 182 183 185 186 188 189 191 192 194 195 197 198 200 201 203 204 206 207 209 210 212 213 215 216 218 219 221 222 224 225 227 228 230 231 233 150 151 153 155 157 158 160 162 163 165 167 168 170 172 174 175 177 179 180 182 184 185 187 189 191 192 194 196 197 199 201 202 204 206 208 209 211 213 214 216 218 219 221 223 225 226 228 230 231 233 161 162 164 165 167 168 170 171 173 174 176 177 179 180 182 183 185 186 188 189 191 192 194 195 197 198 200 201 203 204 206 207 209 210 212 213 215 216 218 219 221 222 224 225 227 228 230 231 233 234 154 156 157 159 160 162 163 165 166 168 169 171 172 174 175 177 178 180 181 183 184 186 187 189 190 192 193 195 196 198 199 201 202 204 205 207 208 210 211 213 214 216 217 219 220 222 223 225 226 228 161 162 164 165 167 168 170 171 173 174 176 177 179 180 182 183 185 186 188 189 191 192 194 195 197 198 200 201 203 204 206 207 209 210 212 213 215 216 218 219 221 222 224 225 227 228 230 231 233 234 150 151 153 155 157 158 160 162 163 165 167 168 170 172 174 175 177 179 180 182 184 185 187 189 191 192 194 196 197 199 201 202 204 206 208 209 211 213 214 216 218 219 221 223 225 226 228 230 231 233 161 162 164 166 167 169 171 172 174 175 177 178 180 181 183 184 186 187 189 190 192 193 195 196 198 199 201 202 204 205 207 208 210 211 213 214 216 217 219 220 222 223 225 226 228 229 231 232 234 235 154 156 158 159 161 163 165 166 168 169 171 172 174 175 177 178 180 181 183 184 186 187 189 190 192 193 195 196 198 199 201 202 204 205 207 208 210 211 213 214 216 217 219 220 222 223 225 226 228 229 161 162 164 166 167 169 171 172 174 175 177 178 180 181 183 184 186 187 189 190 192 193 195 196 198 199 201 202 204 205 207 208 210 211 213 214 216 217 219 220 222 223 225 226 228 229 231 232 234 235 150 151 153 155 156 158 160 162 163 165 167 168 170 172 173 175 177 179 180 182 184 185 187 189 190 192 194 196 197 199 201 202 204 206 207 209 211 213 214 216 218 219 221 223 224 226 228 230 231 233 161 162 164 166 167 169 171 173 174 176 178 179 181 183 184 186 187 189 190 192 193 195 196 198 199 201 202 204 205 207 208 210 211 213 214 216 217 219 220 222 223 225 226 228 229 231 232 234 235 237 154 156 158 159 161 163 165 166 168 170 171 173 175 176 178 180 181 183 184 186 187 189 190 192 193 195 196 198 199 201 202 204 205 207 208 210 211 213 214 216 217 219 220 222 223 225 226 228 229 231 161 162 164 166 167 169 171 173 174 176 178 179 181 183 184 186 187 189 190 192 193 195 196 198 199 201 202 204 205 207 208 210 211 213 214 216 217 219 220 222 223 225 226 228 229 231 232 234 235 237 150 151 153 155 156 158 160 162 163 165 167 168 170 172 173 175 177 179 180 182 184 185 187 189 190 192 194 196 197 199 201 202 204 206 207 209 211 213 214 216 218 219 221 223 224 226 228 230 231 233 PAGE 47 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 6040 6080 6120 6160 6200 6240 6280 6320 6360 6400 6440 6480 6520 6560 6600 6640 6680 6720 6760 6800 6840 6880 6920 6960 7000 7040 7080 7120 7160 7200 7240 7280 7320 7360 7400 7440 7480 7520 7560 7600 7640 7680 7720 7760 7800 7840 7880 7920 7960 8000 6080 6120 6160 6200 6240 6280 6320 6360 6400 6440 6480 6520 6560 6600 6640 6680 6720 6760 6800 6840 6880 6920 6960 7000 7040 7080 7120 7160 7200 7240 7280 7320 7360 7400 7440 7480 7520 7560 7600 7640 7680 7720 7760 7800 7840 7880 7920 7960 8000 8040 233 234 236 237 239 240 242 243 245 246 247 249 250 252 253 255 256 257 259 260 262 263 265 266 268 269 270 272 273 275 276 278 279 281 282 283 285 286 288 289 291 292 293 295 296 298 299 301 302 304 230 232 233 235 236 238 239 241 242 244 245 246 248 249 251 252 254 255 257 258 259 261 262 264 265 267 268 269 271 272 274 275 277 278 280 281 282 284 285 287 288 290 291 293 294 295 297 298 300 301 230 232 233 235 236 238 239 241 242 244 245 246 248 249 251 252 254 255 257 258 259 261 262 264 265 267 268 269 271 272 274 275 277 278 280 281 282 284 285 287 288 290 291 293 294 295 297 298 300 301 235 236 238 240 241 243 244 246 247 249 250 252 253 255 256 258 259 261 262 264 265 267 268 270 271 273 274 276 277 279 280 282 283 285 286 288 289 291 292 294 295 297 298 300 301 303 304 306 307 309 231 233 234 236 237 239 240 242 243 245 246 248 249 251 252 254 255 257 258 260 261 263 264 265 267 268 270 271 273 274 276 277 278 280 281 283 284 286 287 289 290 291 293 294 296 297 299 300 301 303 225 227 228 230 231 233 234 236 237 239 240 242 243 245 246 248 249 251 252 253 255 256 258 259 261 262 264 265 266 268 269 271 272 274 275 277 278 279 281 282 284 285 287 288 289 291 292 294 295 297 231 233 234 236 237 239 240 242 243 245 246 248 249 251 252 254 255 257 258 260 261 263 264 265 267 268 270 271 273 274 276 277 278 280 281 283 284 286 287 289 290 291 293 294 296 297 299 300 301 303 235 236 238 240 242 243 245 247 248 250 252 253 255 256 258 259 261 262 264 265 267 268 270 271 273 274 276 277 279 280 282 283 285 286 288 289 291 292 294 295 297 298 300 301 303 304 306 307 309 310 233 234 236 237 239 240 242 243 245 246 248 249 251 252 254 255 257 258 260 261 263 264 266 267 269 270 272 273 274 276 277 279 280 282 283 285 286 287 289 290 292 293 295 296 297 299 300 302 303 305 227 228 230 231 233 234 236 237 239 240 242 243 245 246 248 249 251 252 254 255 257 258 260 261 262 264 265 267 268 270 271 273 274 275 277 278 280 281 283 284 285 287 288 290 291 293 294 296 297 298 233 234 236 237 239 240 242 243 245 246 248 249 251 252 254 255 257 258 260 261 263 264 266 267 269 270 272 273 274 276 277 279 280 282 283 285 286 287 289 290 292 293 295 296 297 299 300 302 303 305 235 236 238 240 242 243 245 247 248 250 252 253 255 257 259 260 262 264 265 267 268 270 271 273 274 276 277 279 280 282 283 285 286 288 289 291 292 294 295 297 298 300 301 303 304 306 307 309 310 312 234 236 237 239 240 242 243 245 246 248 249 251 252 254 255 257 258 260 261 263 264 266 267 269 270 272 273 275 276 278 279 281 282 283 285 286 288 289 291 292 293 295 296 298 299 301 302 304 305 306 228 229 231 232 234 235 237 238 240 241 243 244 246 247 249 250 252 253 255 256 258 259 261 262 264 265 267 268 270 271 273 274 276 277 279 280 281 283 284 286 287 289 290 292 293 294 296 297 299 300 234 236 237 239 240 242 243 245 246 248 249 251 252 254 255 257 258 260 261 263 264 266 267 269 270 272 273 275 276 278 279 281 282 283 285 286 288 289 291 292 293 295 296 298 299 301 302 304 305 306 235 236 238 240 242 243 245 247 248 250 252 253 255 257 259 260 262 264 265 267 269 270 272 274 276 277 279 280 282 283 285 286 288 289 291 292 294 295 297 298 300 301 303 304 306 307 309 310 312 313 236 237 239 240 242 243 245 246 248 249 251 252 254 255 257 258 260 261 263 264 266 267 269 270 272 273 275 276 278 279 281 282 284 285 287 288 289 291 292 294 295 297 298 300 301 302 304 305 307 308 229 231 232 234 235 237 238 240 241 243 244 246 247 249 250 252 253 255 256 258 259 261 262 264 265 267 268 270 271 273 274 276 277 279 280 282 283 285 286 288 289 290 292 293 295 296 298 299 301 302 236 237 239 240 242 243 245 246 248 249 251 252 254 255 257 258 260 261 263 264 266 267 269 270 272 273 275 276 278 279 281 282 284 285 287 288 289 291 292 294 295 297 298 300 301 302 304 305 307 308 235 236 238 240 242 243 245 247 248 250 252 253 255 257 259 260 262 264 265 267 269 270 272 274 276 277 279 281 282 284 286 287 289 290 292 293 295 296 298 299 301 302 304 305 307 308 310 311 313 314 237 238 240 241 243 244 246 247 249 250 252 253 255 256 258 259 261 262 264 265 267 268 270 271 273 274 276 277 279 280 282 283 285 286 288 289 291 292 294 295 297 298 300 301 303 304 306 307 309 310 231 232 234 235 237 238 240 241 243 244 246 247 249 250 252 253 255 256 258 259 261 262 264 265 267 268 270 271 273 274 276 277 279 280 282 283 285 286 288 289 291 292 294 295 297 298 299 301 302 304 237 238 240 241 243 244 246 247 249 250 252 253 255 256 258 259 261 262 264 265 267 268 270 271 273 274 276 277 279 280 282 283 285 286 288 289 291 292 294 295 297 298 300 301 303 304 306 307 309 310 235 236 238 240 241 243 245 247 248 250 252 253 255 257 258 260 262 264 265 267 269 270 272 274 275 277 279 281 282 284 286 287 289 291 292 294 296 298 299 301 302 304 305 307 308 310 311 313 314 316 238 240 241 243 244 246 247 249 250 252 253 255 256 258 259 261 262 264 265 267 268 270 271 273 274 276 277 279 280 282 283 285 286 288 289 291 292 294 295 297 298 300 301 303 304 306 307 309 310 312 232 234 235 237 238 240 241 243 244 246 247 249 250 252 253 255 256 258 259 261 262 264 265 267 268 270 271 273 274 276 277 279 280 282 283 285 286 288 289 291 292 294 295 297 298 300 301 303 304 306 238 240 241 243 244 246 247 249 250 252 253 255 256 258 259 261 262 264 265 267 268 270 271 273 274 276 277 279 280 282 283 285 286 288 289 291 292 294 295 297 298 300 301 303 304 306 307 309 310 312 235 236 238 240 241 243 245 247 248 250 252 253 255 257 258 260 262 264 265 267 269 270 272 274 275 277 279 281 282 284 286 287 289 291 292 294 296 298 299 301 303 304 306 308 309 311 313 314 316 317 PAGE 48 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 8040 8080 8120 8160 8200 8240 8280 8320 8360 8400 8440 8480 8520 8560 8600 8640 8680 8720 8760 8800 8840 8880 8920 8960 9000 9040 9080 9120 9160 9200 9240 9280 9320 9360 9400 9440 9480 9520 9560 9600 9640 9680 9720 9760 9800 9840 9880 9920 9960 10000 8080 8120 8160 8200 8240 8280 8320 8360 8400 8440 8480 8520 8560 8600 8640 8680 8720 8760 8800 8840 8880 8920 8960 9000 9040 9080 9120 9160 9200 9240 9280 9320 9360 9400 9440 9480 9520 9560 9600 9640 9680 9720 9760 9800 9840 9880 9920 9960 10000 10040 305 306 308 309 311 312 314 315 317 318 319 321 322 324 325 327 328 329 331 332 334 335 337 338 340 341 342 344 345 347 348 350 351 353 354 355 357 358 360 361 363 364 365 367 368 370 371 373 374 376 303 304 305 307 308 310 311 313 314 316 317 318 320 321 323 324 326 327 329 330 331 333 334 336 337 339 340 341 343 344 346 347 349 350 352 353 354 356 357 359 360 362 363 365 366 367 369 370 372 373 303 304 305 307 308 310 311 313 314 316 317 318 320 321 323 324 326 327 329 330 331 333 334 336 337 339 340 341 343 344 346 347 349 350 352 353 354 356 357 359 360 362 363 365 366 367 369 370 372 373 310 312 313 315 316 318 319 321 322 324 325 327 328 330 331 333 334 336 337 339 340 342 343 345 346 348 349 351 352 354 355 357 358 360 361 363 364 366 367 369 370 372 373 375 376 378 379 381 382 384 304 306 307 309 310 312 313 315 317 318 320 321 322 324 325 327 328 330 331 333 334 335 337 338 340 341 343 344 346 347 348 350 351 353 354 356 357 358 360 361 363 364 366 367 369 370 371 373 374 376 298 300 301 302 304 305 307 309 310 312 313 315 316 318 319 321 322 323 325 326 328 329 331 332 334 335 336 338 339 341 342 344 345 346 348 349 351 352 354 355 357 358 359 361 362 364 365 367 368 370 304 306 307 309 310 312 313 315 317 318 320 321 322 324 325 327 328 330 331 333 334 335 337 338 340 341 343 344 346 347 348 350 351 353 354 356 357 358 360 361 363 364 366 367 369 370 371 373 374 376 312 313 315 316 318 319 321 323 325 326 328 329 331 332 334 335 337 338 340 341 343 344 346 347 349 350 352 353 355 356 358 359 361 362 364 365 367 368 370 371 373 374 376 377 379 380 382 383 385 386 306 308 309 310 312 313 315 318 319 321 322 324 325 327 328 329 331 332 334 335 337 338 339 341 342 344 345 347 348 350 351 352 354 355 357 358 360 361 363 364 365 367 368 370 371 373 374 375 377 378 300 301 303 304 306 307 309 312 313 315 316 317 319 320 322 323 325 326 327 329 330 332 333 335 336 338 339 340 342 343 345 346 348 349 351 352 353 355 356 358 359 361 362 363 365 366 368 369 371 372 306 308 309 310 312 313 315 318 319 321 322 324 325 327 328 329 331 332 334 335 337 338 339 341 342 344 345 347 348 350 351 352 354 355 357 358 360 361 363 364 365 367 368 370 371 373 374 375 377 378 313 315 316 318 319 321 322 325 327 328 330 331 333 334 336 337 339 340 342 343 345 346 348 349 351 352 354 355 357 358 360 361 363 364 366 367 369 370 372 373 375 376 378 379 381 382 384 385 387 388 308 309 311 312 314 315 317 320 322 323 325 326 328 329 331 332 333 335 336 338 339 341 342 344 345 346 348 349 351 352 354 355 356 358 359 361 362 364 365 367 368 369 371 372 374 375 377 378 380 381 302 303 305 306 307 309 310 314 316 317 319 320 321 323 324 326 327 329 330 332 333 334 336 337 339 340 342 343 344 346 347 349 350 352 353 355 356 357 359 360 362 363 365 366 368 369 370 372 373 375 308 309 311 312 314 315 317 320 322 323 325 326 328 329 331 332 333 335 336 338 339 341 342 344 345 346 348 349 351 352 354 355 356 358 359 361 362 364 365 367 368 369 371 372 374 375 377 378 380 381 315 316 318 319 321 322 324 328 329 331 332 334 335 337 338 340 341 343 344 346 347 349 350 352 353 355 356 358 359 361 362 364 365 367 368 370 371 373 374 376 377 379 380 382 383 385 386 388 389 391 310 311 313 314 315 317 318 323 325 326 327 329 330 332 333 335 336 337 339 340 342 343 345 346 348 349 350 352 353 355 356 358 359 361 362 363 365 366 368 369 371 372 373 375 376 378 379 381 382 384 303 305 306 308 309 311 312 317 318 320 321 323 324 325 327 328 330 331 333 334 336 337 338 340 341 343 344 346 347 349 350 351 353 354 356 357 359 360 361 363 364 366 367 369 370 372 373 374 376 377 310 311 313 314 315 317 318 323 325 326 327 329 330 332 333 335 336 337 339 340 342 343 345 346 348 349 350 352 353 355 356 358 359 361 362 363 365 366 368 369 371 372 373 375 376 378 379 381 382 384 316 317 319 320 322 323 325 330 331 333 334 336 337 339 340 342 343 345 346 348 349 351 352 354 355 357 358 360 361 363 364 366 367 369 370 372 373 375 376 378 379 381 382 384 385 387 388 390 391 393 311 313 314 316 317 319 320 326 327 329 330 331 333 334 336 337 339 340 342 343 344 346 347 349 350 352 353 354 356 357 359 360 362 363 365 366 367 369 370 372 373 375 376 378 379 380 382 383 385 386 305 307 308 309 311 312 314 319 321 322 324 325 327 328 330 331 332 334 335 337 338 340 341 342 344 345 347 348 350 351 353 354 355 357 358 360 361 363 364 366 367 368 370 371 373 374 376 377 378 380 311 313 314 316 317 319 320 326 327 329 330 331 333 334 336 337 339 340 342 343 344 346 347 349 350 352 353 354 356 357 359 360 362 363 365 366 367 369 370 372 373 375 376 378 379 380 382 383 385 386 317 319 320 322 323 325 326 332 333 335 336 338 339 341 342 344 345 347 348 350 351 353 354 356 357 359 360 362 363 365 366 368 369 371 372 374 375 377 378 380 381 383 384 386 387 389 390 392 393 395 313 315 316 318 319 320 322 328 330 331 333 334 335 337 338 340 341 343 344 346 347 348 350 351 353 354 356 357 359 360 361 363 364 366 367 369 370 371 373 374 376 377 379 380 382 383 384 386 387 389 307 308 310 311 313 314 316 322 323 325 326 328 329 331 332 334 335 336 338 339 341 342 344 345 347 348 349 351 352 354 355 357 358 359 361 362 364 365 367 368 370 371 372 374 375 377 378 380 381 383 313 315 316 318 319 320 322 328 330 331 333 334 335 337 338 340 341 343 344 346 347 348 350 351 353 354 356 357 359 360 361 363 364 366 367 369 370 371 373 374 376 377 379 380 382 383 384 386 387 389 319 320 322 323 325 326 328 334 336 337 339 340 342 343 345 346 348 349 351 352 354 355 357 358 360 361 363 364 366 367 369 370 372 373 375 376 378 379 381 382 384 385 387 388 390 391 393 394 396 397 PAGE 49 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 10040 10080 10120 10160 10200 10240 10280 10320 10360 10400 10440 10480 10520 10560 10600 10640 10680 10720 10760 10800 10840 10880 10920 10960 11000 11040 11080 11120 11160 11200 11240 11280 11320 11360 11400 11440 11480 11520 11560 11600 11640 11680 11720 11760 11800 11840 11880 11920 11960 12000 10080 10120 10160 10200 10240 10280 10320 10360 10400 10440 10480 10520 10560 10600 10640 10680 10720 10760 10800 10840 10880 10920 10960 11000 11040 11080 11120 11160 11200 11240 11280 11320 11360 11400 11440 11480 11520 11560 11600 11640 11680 11720 11760 11800 11840 11880 11920 11960 12000 12040 377 378 380 381 383 384 386 387 389 390 391 393 394 396 397 399 400 401 403 404 406 407 409 410 412 413 414 416 417 419 420 422 423 425 426 427 429 430 432 433 435 436 437 439 440 442 443 445 446 448 375 376 377 379 380 382 383 385 386 388 389 390 392 393 395 396 398 399 401 402 403 405 406 408 409 411 412 413 415 416 418 419 421 422 424 425 426 428 429 431 432 434 435 437 438 439 441 442 444 445 375 376 377 379 380 382 383 385 386 388 389 390 392 393 395 396 398 399 401 402 403 405 406 408 409 411 412 413 415 416 418 419 421 422 424 425 426 428 429 431 432 434 435 437 438 439 441 442 444 445 385 387 388 390 391 393 394 396 397 399 400 402 403 405 406 408 409 411 412 414 415 417 418 420 421 423 424 426 427 429 430 432 433 435 436 437 439 440 442 443 445 446 448 449 450 452 453 455 456 458 377 379 380 382 383 384 386 387 389 390 392 393 394 396 397 399 400 402 403 405 406 407 409 410 412 413 415 416 418 419 420 422 423 425 426 428 429 430 432 433 435 436 438 439 441 442 443 445 446 448 371 372 374 375 377 378 380 381 382 384 385 387 388 390 391 393 394 395 397 398 400 401 403 404 406 407 408 410 411 413 414 416 417 418 420 421 423 424 426 427 429 430 431 433 434 436 437 439 440 442 377 379 380 382 383 384 386 387 389 390 392 393 394 396 397 399 400 402 403 405 406 407 409 410 412 413 415 416 418 419 420 422 423 425 426 428 429 430 432 433 435 436 438 439 441 442 443 445 446 448 388 389 391 392 394 395 397 398 400 401 403 404 406 407 409 410 412 413 415 416 418 419 421 422 424 425 427 428 430 431 433 434 436 437 439 440 442 443 444 446 447 449 450 452 453 454 456 457 459 460 380 381 383 384 386 387 388 390 391 393 394 396 397 399 400 401 403 404 406 407 409 410 411 413 414 416 417 419 420 422 423 424 426 427 429 430 432 433 435 436 437 439 440 442 443 445 446 447 449 450 374 375 376 378 379 381 382 384 385 387 388 389 391 392 394 395 397 398 399 401 402 404 405 407 408 410 411 412 414 415 417 418 420 421 423 424 425 427 428 430 431 433 434 435 437 438 440 441 443 444 380 381 383 384 386 387 388 390 391 393 394 396 397 399 400 401 403 404 406 407 409 410 411 413 414 416 417 419 420 422 423 424 426 427 429 430 432 433 435 436 437 439 440 442 443 445 446 447 449 450 390 391 393 394 396 397 399 400 402 403 405 406 408 409 411 412 414 415 417 418 420 421 423 424 426 427 429 430 432 433 435 436 438 439 441 442 444 445 447 448 450 451 453 454 456 457 459 460 461 463 382 384 385 387 388 390 391 392 394 395 397 398 400 401 403 404 405 407 408 410 411 413 414 416 417 418 420 421 423 424 426 427 428 430 431 433 434 436 437 439 440 441 443 444 446 447 449 450 452 453 376 378 379 380 382 383 385 386 388 389 391 392 393 395 396 398 399 401 402 404 405 406 408 409 411 412 414 415 416 418 419 421 422 424 425 427 428 429 431 432 434 435 437 438 440 441 442 444 445 447 382 384 385 387 388 390 391 392 394 395 397 398 400 401 403 404 405 407 408 410 411 413 414 416 417 418 420 421 423 424 426 427 428 430 431 433 434 436 437 439 440 441 443 444 446 447 449 450 452 453 392 394 395 397 398 400 401 403 404 406 407 409 410 412 413 415 416 418 419 421 422 424 425 427 428 430 431 433 434 436 437 439 440 442 443 445 446 448 449 451 452 454 455 457 458 460 461 463 464 465 385 386 388 389 391 392 394 395 397 398 399 401 402 404 405 407 408 409 411 412 414 415 417 418 420 421 422 424 425 427 428 430 431 433 434 435 437 438 440 441 443 444 445 447 448 450 451 453 454 456 379 380 382 383 385 386 387 389 390 392 393 395 396 397 399 400 402 403 405 406 408 409 410 412 413 415 416 418 419 421 422 423 425 426 428 429 431 432 433 435 436 438 439 441 442 444 445 446 448 449 385 386 388 389 391 392 394 395 397 398 399 401 402 404 405 407 408 409 411 412 414 415 417 418 420 421 422 424 425 427 428 430 431 433 434 435 437 438 440 441 443 444 445 447 448 450 451 453 454 456 394 396 397 399 400 402 403 405 406 408 409 411 412 414 415 417 418 420 421 423 424 426 427 429 430 432 433 435 436 438 439 441 442 444 445 447 448 450 451 453 454 456 457 459 460 462 463 465 466 468 388 389 390 392 393 395 396 398 399 401 402 403 405 406 408 409 411 412 414 415 416 418 419 421 422 424 425 426 428 429 431 432 434 435 437 438 439 441 442 444 445 447 448 450 451 452 454 455 457 458 381 383 384 386 387 389 390 391 393 394 396 397 399 400 402 403 404 406 407 409 410 412 413 414 416 417 419 420 422 423 425 426 427 429 430 432 433 435 436 438 439 440 442 443 445 446 448 449 450 452 388 389 390 392 393 395 396 398 399 401 402 403 405 406 408 409 411 412 414 415 416 418 419 421 422 424 425 426 428 429 431 432 434 435 437 438 439 441 442 444 445 447 448 450 451 452 454 455 457 458 396 398 399 401 402 404 405 407 408 410 411 413 414 416 417 419 420 422 423 425 426 428 429 431 432 434 435 437 438 440 441 443 444 446 447 449 450 452 453 455 456 458 459 461 462 464 465 467 468 470 390 392 393 395 396 397 399 400 402 403 405 406 407 409 410 412 413 415 416 418 419 420 422 423 425 426 428 429 431 432 433 435 436 438 439 441 442 443 445 446 448 449 451 452 454 455 456 458 459 461 384 385 387 388 390 391 393 394 395 397 398 400 401 403 404 406 407 408 410 411 413 414 416 417 419 420 421 423 424 426 427 429 430 431 433 434 436 437 439 440 442 443 444 446 447 449 450 452 453 455 390 392 393 395 396 397 399 400 402 403 405 406 407 409 410 412 413 415 416 418 419 420 422 423 425 426 428 429 431 432 433 435 436 438 439 441 442 443 445 446 448 449 451 452 454 455 456 458 459 461 399 400 402 403 405 406 408 409 411 412 414 415 417 418 420 421 423 424 426 427 429 430 432 433 435 436 438 439 441 442 444 445 447 448 450 451 453 454 456 457 459 460 462 463 465 466 468 469 471 472 PAGE 50 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 12040 12080 12120 12160 12200 12240 12280 12320 12360 12400 12440 12480 12520 12560 12600 12640 12680 12720 12760 12800 12840 12880 12920 12960 13000 13040 13080 13120 13160 13200 13240 13280 13320 13360 13400 13440 13480 13520 13560 13600 13640 13680 13720 13760 13800 13840 13880 13920 13960 14000 12080 12120 12160 12200 12240 12280 12320 12360 12400 12440 12480 12520 12560 12600 12640 12680 12720 12760 12800 12840 12880 12920 12960 13000 13040 13080 13120 13160 13200 13240 13280 13320 13360 13400 13440 13480 13520 13560 13600 13640 13680 13720 13760 13800 13840 13880 13920 13960 14000 14040 449 450 452 453 455 456 458 459 461 462 463 465 466 468 469 471 472 473 475 476 478 479 481 482 484 485 486 488 489 490 492 493 494 496 497 498 500 501 502 504 505 506 508 509 510 512 513 514 516 517 447 448 449 451 452 454 455 457 458 460 461 462 464 465 467 468 470 471 473 474 475 477 478 480 481 483 484 485 487 488 490 491 493 494 495 497 498 499 501 502 503 505 506 507 509 510 511 513 514 515 447 448 449 451 452 454 455 457 458 460 461 462 464 465 467 468 470 471 473 474 475 477 478 480 481 483 484 485 487 488 490 491 493 494 495 497 498 499 501 502 503 505 506 507 509 510 511 513 514 515 459 461 462 463 465 466 468 469 471 472 473 475 476 478 479 481 482 484 485 486 488 489 491 492 494 495 497 498 499 501 502 504 505 507 508 509 511 512 514 515 517 518 520 521 522 524 525 527 528 530 449 451 452 454 455 456 458 459 461 462 464 465 466 468 469 471 472 474 475 477 478 479 481 482 484 485 487 488 490 491 492 494 495 497 498 500 501 502 504 505 507 508 509 511 512 513 515 516 517 519 443 444 446 447 449 450 452 453 454 456 457 459 460 462 463 465 466 467 469 470 472 473 475 476 478 479 480 482 483 485 486 488 489 490 492 493 495 496 498 499 500 502 503 504 506 507 508 510 511 512 449 451 452 454 455 456 458 459 461 462 464 465 466 468 469 471 472 474 475 477 478 479 481 482 484 485 487 488 490 491 492 494 495 497 498 500 501 502 504 505 507 508 509 511 512 513 515 516 517 519 462 463 465 466 467 469 470 472 473 475 476 478 479 480 482 483 485 486 488 489 490 492 493 495 496 498 499 501 502 503 505 506 508 509 511 512 514 515 516 518 519 521 522 524 525 526 528 529 531 532 452 453 455 456 458 459 460 462 463 465 466 468 469 471 472 473 475 476 478 479 481 482 483 485 486 488 489 491 492 494 495 496 498 499 501 502 504 505 507 508 509 511 512 514 515 517 518 519 521 522 446 447 448 450 451 453 454 456 457 459 460 461 463 464 466 467 469 470 471 473 474 476 477 479 480 482 483 484 486 487 489 490 492 493 495 496 497 499 500 502 503 505 506 507 509 510 512 513 514 516 452 453 455 456 458 459 460 462 463 465 466 468 469 471 472 473 475 476 478 479 481 482 483 485 486 488 489 491 492 494 495 496 498 499 501 502 504 505 507 508 509 511 512 514 515 517 518 519 521 522 464 466 467 469 470 471 473 474 476 477 479 480 482 483 484 486 487 489 490 492 493 495 496 497 499 500 502 503 505 506 507 509 510 512 513 515 516 518 519 520 522 523 525 526 528 529 531 532 533 535 454 456 457 459 460 462 463 464 466 467 469 470 472 473 475 476 477 479 480 482 483 485 486 488 489 490 492 493 495 496 498 499 500 502 503 505 506 508 509 511 512 513 515 516 518 519 521 522 524 525 448 450 451 452 454 455 457 458 460 461 463 464 465 467 468 470 471 473 474 476 477 478 480 481 483 484 486 487 488 490 491 493 494 496 497 499 500 501 503 504 506 507 509 510 512 513 514 516 517 519 454 456 457 459 460 462 463 464 466 467 469 470 472 473 475 476 477 479 480 482 483 485 486 488 489 490 492 493 495 496 498 499 500 502 503 505 506 508 509 511 512 513 515 516 518 519 521 522 524 525 467 468 470 471 473 474 476 477 478 480 481 483 484 486 487 488 490 491 493 494 496 497 499 500 501 503 504 506 507 509 510 512 513 514 516 517 519 520 522 523 524 526 527 529 530 532 533 535 536 537 457 458 460 461 463 464 466 467 469 470 471 473 474 476 477 479 480 481 483 484 486 487 489 490 492 493 494 496 497 499 500 502 503 505 506 507 509 510 512 513 515 516 517 519 520 522 523 525 526 528 451 452 454 455 457 458 459 461 462 464 465 467 468 469 471 472 474 475 477 478 480 481 482 484 485 487 488 490 491 493 494 495 497 498 500 501 503 504 505 507 508 510 511 513 514 516 517 518 520 521 457 458 460 461 463 464 466 467 469 470 471 473 474 476 477 479 480 481 483 484 486 487 489 490 492 493 494 496 497 499 500 502 503 505 506 507 509 510 512 513 515 516 517 519 520 522 523 525 526 528 469 471 472 474 475 477 478 480 481 482 484 485 487 488 490 491 493 494 495 497 498 500 501 503 504 505 507 508 510 511 513 514 516 517 518 520 521 523 524 526 527 529 530 531 533 534 536 537 539 540 460 461 462 464 465 467 468 470 471 473 474 475 477 478 480 481 483 484 486 487 488 490 491 493 494 496 497 498 500 501 503 504 506 507 509 510 511 513 514 516 517 519 520 522 523 524 526 527 529 530 453 455 456 458 459 461 462 463 465 466 468 469 471 472 474 475 476 478 479 481 482 484 485 486 488 489 491 492 494 495 497 498 499 501 502 504 505 507 508 510 511 512 514 515 517 518 520 521 522 524 460 461 462 464 465 467 468 470 471 473 474 475 477 478 480 481 483 484 486 487 488 490 491 493 494 496 497 498 500 501 503 504 506 507 509 510 511 513 514 516 517 519 520 522 523 524 526 527 529 530 471 473 474 476 477 479 480 482 483 485 486 488 489 491 492 494 495 497 498 499 501 502 504 505 507 508 510 511 512 514 515 517 518 520 521 522 524 525 527 528 530 531 533 534 535 537 538 540 541 543 462 464 465 467 468 469 471 472 474 475 477 478 479 481 482 484 485 487 488 490 491 492 494 495 497 498 500 501 503 504 505 507 508 510 511 513 514 515 517 518 520 521 523 524 526 527 528 530 531 533 456 457 459 460 462 463 465 466 467 469 470 472 473 475 476 478 479 480 482 483 485 486 488 489 491 492 493 495 496 498 499 501 502 503 505 506 508 509 511 512 514 515 516 518 519 521 522 524 525 527 462 464 465 467 468 469 471 472 474 475 477 478 479 481 482 484 485 487 488 490 491 492 494 495 497 498 500 501 503 504 505 507 508 510 511 513 514 515 517 518 520 521 523 524 526 527 528 530 531 533 474 475 477 478 480 481 483 484 486 487 489 490 492 493 495 496 498 499 501 502 503 505 506 508 509 511 512 514 515 516 518 519 521 522 524 525 527 528 529 531 532 534 535 537 538 539 541 542 544 545 PAGE 51 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 14040 14080 14120 14160 14200 14240 14280 14320 14360 14400 14440 14480 14520 14560 14600 14640 14680 14720 14760 14800 14840 14880 14920 14960 15000 15040 15080 15120 15160 15200 15240 15280 15320 15360 15400 15440 15480 15520 15560 15600 15640 15680 15720 15760 15800 15840 15880 15920 15960 16000 14080 14120 14160 14200 14240 14280 14320 14360 14400 14440 14480 14520 14560 14600 14640 14680 14720 14760 14800 14840 14880 14920 14960 15000 15040 15080 15120 15160 15200 15240 15280 15320 15360 15400 15440 15480 15520 15560 15600 15640 15680 15720 15760 15800 15840 15880 15920 15960 16000 16040 518 520 521 522 524 525 526 528 529 530 532 533 535 536 537 539 540 541 543 544 545 547 548 549 551 552 553 555 556 557 559 560 561 563 564 565 567 568 569 571 572 573 575 576 577 579 580 581 583 584 517 518 519 521 522 523 525 526 527 529 530 531 533 534 535 537 538 539 541 542 544 545 546 548 549 550 552 553 554 556 557 558 560 561 562 564 565 566 568 569 570 572 573 574 576 577 578 580 581 582 517 518 519 521 522 523 525 526 527 529 530 531 533 534 535 537 538 539 541 542 544 545 546 548 549 550 552 553 554 556 557 558 560 561 562 564 565 566 568 569 570 572 573 574 576 577 578 580 581 582 531 533 534 535 537 538 540 541 543 544 545 547 548 550 551 553 554 556 557 558 560 561 563 564 566 567 569 570 571 573 574 576 577 579 580 581 583 584 586 587 589 590 592 593 594 596 597 599 600 602 520 521 523 524 525 527 528 529 531 532 533 535 536 537 539 540 541 543 544 545 547 548 549 551 552 554 555 556 558 559 560 562 563 564 566 567 568 570 571 572 574 575 576 578 579 580 582 583 584 586 514 515 516 518 519 520 522 523 524 526 527 528 530 531 533 534 535 537 538 539 541 542 543 545 546 547 549 550 551 553 554 555 557 558 559 561 562 563 565 566 567 569 570 571 573 574 575 577 578 579 520 521 523 524 525 527 528 529 531 532 533 535 536 537 539 540 541 543 544 545 547 548 549 551 552 554 555 556 558 559 560 562 563 564 566 567 568 570 571 572 574 575 576 578 579 580 582 583 584 586 534 535 537 538 539 541 542 544 545 547 548 550 551 552 554 555 557 558 560 561 562 564 565 567 568 570 571 573 574 575 577 578 580 581 583 584 586 587 588 590 591 593 594 596 597 598 600 601 603 604 523 525 526 527 529 530 531 533 534 535 537 538 539 541 542 543 545 546 547 549 550 551 553 554 555 557 558 559 561 562 563 565 566 568 569 570 572 573 574 576 577 578 580 581 582 584 585 586 588 589 517 518 520 521 522 524 525 526 528 529 530 532 533 534 536 537 538 540 541 542 544 545 547 548 549 551 552 553 555 556 557 559 560 561 563 564 565 567 568 569 571 572 573 575 576 577 579 580 581 583 523 525 526 527 529 530 531 533 534 535 537 538 539 541 542 543 545 546 547 549 550 551 553 554 555 557 558 559 561 562 563 565 566 568 569 570 572 573 574 576 577 578 580 581 582 584 585 586 588 589 536 538 539 541 542 543 545 546 548 549 551 552 554 555 556 558 559 561 562 564 565 567 568 569 571 572 574 575 577 578 579 581 582 584 585 587 588 590 591 592 594 595 597 598 600 601 603 604 605 607 526 528 529 531 532 533 535 536 537 539 540 541 543 544 545 547 548 549 551 552 553 555 556 557 559 560 561 563 564 565 567 568 569 571 572 573 575 576 577 579 580 582 583 584 586 587 588 590 591 592 520 522 523 524 526 527 528 530 531 532 534 535 536 538 539 540 542 543 544 546 547 548 550 551 552 554 555 557 558 559 561 562 563 565 566 567 569 570 571 573 574 575 577 578 579 581 582 583 585 586 526 528 529 531 532 533 535 536 537 539 540 541 543 544 545 547 548 549 551 552 553 555 556 557 559 560 561 563 564 565 567 568 569 571 572 573 575 576 577 579 580 582 583 584 586 587 588 590 591 592 539 540 542 543 545 546 548 549 550 552 553 555 556 558 559 560 562 563 565 566 568 569 571 572 573 575 576 578 579 581 582 584 585 586 588 589 591 592 594 595 596 598 599 601 602 604 605 607 608 609 529 530 532 533 535 536 538 539 541 542 543 545 546 547 549 550 551 553 554 555 557 558 559 561 562 563 565 566 567 569 570 571 573 574 575 577 578 579 581 582 583 585 586 587 589 590 592 593 594 596 523 524 526 527 529 530 531 533 534 536 537 538 540 541 542 544 545 546 548 549 550 552 553 554 556 557 558 560 561 562 564 565 566 568 569 571 572 573 575 576 577 579 580 581 583 584 585 587 588 589 529 530 532 533 535 536 538 539 541 542 543 545 546 547 549 550 551 553 554 555 557 558 559 561 562 563 565 566 567 569 570 571 573 574 575 577 578 579 581 582 583 585 586 587 589 590 592 593 594 596 541 543 544 546 547 549 550 552 553 554 556 557 559 560 562 563 565 566 567 569 570 572 573 575 576 577 579 580 582 583 585 586 588 589 590 592 593 595 596 598 599 601 602 603 605 606 608 609 611 612 532 533 534 536 537 539 540 542 543 545 546 547 549 550 552 553 555 556 557 559 560 561 563 564 565 567 568 569 571 572 573 575 576 577 579 580 581 583 584 585 587 588 589 591 592 593 595 596 597 599 525 527 528 530 531 533 534 535 537 538 540 541 543 544 546 547 548 550 551 552 554 555 556 558 559 560 562 563 564 566 567 568 570 571 572 574 575 576 578 579 581 582 583 585 586 587 589 590 591 593 532 533 534 536 537 539 540 542 543 545 546 547 549 550 552 553 555 556 557 559 560 561 563 564 565 567 568 569 571 572 573 575 576 577 579 580 581 583 584 585 587 588 589 591 592 593 595 596 597 599 544 546 547 548 550 551 553 554 556 557 558 560 561 563 564 566 567 569 570 571 573 574 576 577 579 580 582 583 584 586 587 589 590 592 593 594 596 597 599 600 602 603 605 606 607 609 610 612 613 615 534 536 537 539 540 541 543 544 546 547 549 550 551 553 554 556 557 559 560 562 563 564 566 567 569 570 571 573 574 575 577 578 579 581 582 583 585 586 587 589 590 591 593 594 595 597 598 599 601 602 528 529 531 532 534 535 537 538 539 541 542 544 545 547 548 550 551 552 554 555 557 558 560 561 562 564 565 566 568 569 570 572 573 574 576 577 578 580 581 582 584 585 586 588 589 590 592 593 595 596 534 536 537 539 540 541 543 544 546 547 549 550 551 553 554 556 557 559 560 562 563 564 566 567 569 570 571 573 574 575 577 578 579 581 582 583 585 586 587 589 590 591 593 594 595 597 598 599 601 602 547 548 550 551 552 554 555 557 558 560 561 563 564 565 567 568 570 571 573 574 575 577 578 580 581 583 584 586 587 588 590 591 593 594 596 597 599 600 601 603 604 606 607 609 610 611 613 614 616 617 PAGE 52 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 16040 16080 16120 16160 16200 16240 16280 16320 16360 16400 16440 16480 16520 16560 16600 16640 16680 16720 16760 16800 16840 16880 16920 16960 17000 17040 17080 17120 17160 17200 17240 17280 17320 17360 17400 17440 17480 17520 17560 17600 17640 17680 17720 17760 17800 17840 17880 17920 17960 18000 16080 16120 16160 16200 16240 16280 16320 16360 16400 16440 16480 16520 16560 16600 16640 16680 16720 16760 16800 16840 16880 16920 16960 17000 17040 17080 17120 17160 17200 17240 17280 17320 17360 17400 17440 17480 17520 17560 17600 17640 17680 17720 17760 17800 17840 17880 17920 17960 18000 18040 585 587 588 589 591 592 593 595 596 597 599 600 602 603 604 606 607 608 610 611 612 614 615 616 618 619 620 622 623 624 626 627 628 630 631 632 634 635 636 638 639 640 642 643 644 646 647 648 650 651 584 585 586 588 589 590 592 593 594 596 597 598 600 601 602 604 605 606 608 609 611 612 613 615 616 617 619 620 621 623 624 625 627 628 629 631 632 633 635 636 637 639 640 641 643 644 645 647 648 649 584 585 586 588 589 590 592 593 594 596 597 598 600 601 602 604 605 606 608 609 611 612 613 615 616 617 619 620 621 623 624 625 627 628 629 631 632 633 635 636 637 639 640 641 643 644 645 647 648 649 603 605 606 607 609 610 612 613 615 616 617 619 620 622 623 625 626 628 629 630 632 633 634 636 637 638 640 641 642 644 645 646 648 649 651 652 653 655 656 657 659 660 661 663 664 665 667 668 669 671 587 588 590 591 592 594 595 596 598 599 600 602 603 604 606 607 608 610 611 612 614 615 616 618 619 621 622 623 625 626 627 629 630 631 633 634 635 637 638 639 641 642 643 645 646 647 649 650 651 653 581 582 583 585 586 587 589 590 591 593 594 595 597 598 600 601 602 604 605 606 608 609 610 612 613 614 616 617 618 620 621 622 624 625 626 628 629 630 632 633 634 636 637 638 640 641 642 644 645 646 587 588 590 591 592 594 595 596 598 599 600 602 603 604 606 607 608 610 611 612 614 615 616 618 619 621 622 623 625 626 627 629 630 631 633 634 635 637 638 639 641 642 643 645 646 647 649 650 651 653 606 607 609 610 611 613 614 616 617 619 620 622 623 624 626 627 629 630 632 633 634 636 637 639 640 642 643 644 646 647 648 650 651 652 654 655 656 658 659 661 662 663 665 666 667 669 670 671 673 674 590 592 593 594 596 597 598 600 601 602 604 605 606 608 609 610 612 613 614 616 617 618 620 621 622 624 625 626 628 629 630 632 633 635 636 637 639 640 641 643 644 645 647 648 649 651 652 653 655 656 584 585 587 588 589 591 592 593 595 596 597 599 600 601 603 604 605 607 608 609 611 612 614 615 616 618 619 620 622 623 624 626 627 628 630 631 632 634 635 636 638 639 640 642 643 644 646 647 648 650 590 592 593 594 596 597 598 600 601 602 604 605 606 608 609 610 612 613 614 616 617 618 620 621 622 624 625 626 628 629 630 632 633 635 636 637 639 640 641 643 644 645 647 648 649 651 652 653 655 656 608 610 611 613 614 615 617 618 620 621 623 624 626 627 628 630 631 633 634 636 637 639 640 641 643 644 646 647 649 650 651 653 654 656 657 658 660 661 662 664 665 666 668 669 670 672 673 675 676 677 594 595 596 598 599 600 602 603 604 606 607 608 610 611 612 614 615 616 618 619 620 622 623 624 626 627 628 630 631 632 634 635 636 638 639 640 642 643 644 646 647 649 650 651 653 654 655 657 658 659 587 589 590 591 593 594 595 597 598 599 601 602 603 605 606 607 609 610 611 613 614 615 617 618 619 621 622 624 625 626 628 629 630 632 633 634 636 637 638 640 641 642 644 645 646 648 649 650 652 653 594 595 596 598 599 600 602 603 604 606 607 608 610 611 612 614 615 616 618 619 620 622 623 624 626 627 628 630 631 632 634 635 636 638 639 640 642 643 644 646 647 649 650 651 653 654 655 657 658 659 611 612 614 615 617 618 620 621 622 624 625 627 628 630 631 632 634 635 637 638 640 641 643 644 645 647 648 650 651 653 654 656 657 658 660 661 663 664 666 667 668 670 671 672 674 675 676 678 679 680 597 598 600 601 602 604 605 606 608 609 610 612 613 614 616 617 618 620 621 622 624 625 626 628 629 630 632 633 634 636 637 638 640 641 642 644 645 646 648 649 650 652 653 654 656 657 659 660 661 663 591 592 593 595 596 597 599 600 601 603 604 605 607 608 609 611 612 613 615 616 617 619 620 621 623 624 625 627 628 629 631 632 633 635 636 638 639 640 642 643 644 646 647 648 650 651 652 654 655 656 597 598 600 601 602 604 605 606 608 609 610 612 613 614 616 617 618 620 621 622 624 625 626 628 629 630 632 633 634 636 637 638 640 641 642 644 645 646 648 649 650 652 653 654 656 657 659 660 661 663 613 615 616 618 619 621 622 624 625 626 628 629 631 632 634 635 637 638 639 641 642 644 645 647 648 649 651 652 654 655 657 658 660 661 662 664 665 667 668 670 671 673 674 675 677 678 680 681 682 684 600 601 603 604 606 607 608 610 611 612 614 615 616 618 619 620 622 623 624 626 627 628 630 631 632 634 635 636 638 639 640 642 643 644 646 647 648 650 651 652 654 655 656 658 659 660 662 663 664 666 594 595 597 598 599 601 602 603 605 606 607 609 610 611 613 614 615 617 618 619 621 622 623 625 626 627 629 630 631 633 634 635 637 638 639 641 642 643 645 646 648 649 650 652 653 654 656 657 658 660 600 601 603 604 606 607 608 610 611 612 614 615 616 618 619 620 622 623 624 626 627 628 630 631 632 634 635 636 638 639 640 642 643 644 646 647 648 650 651 652 654 655 656 658 659 660 662 663 664 666 616 618 619 620 622 623 625 626 628 629 630 632 633 635 636 638 639 641 642 643 645 646 648 649 651 652 654 655 656 658 659 661 662 664 665 666 668 669 671 672 674 675 677 678 679 681 682 684 685 687 603 605 606 607 609 610 611 613 614 615 617 618 620 621 622 624 625 626 628 629 630 632 633 634 636 637 638 640 641 642 644 645 646 648 649 650 652 653 654 656 657 658 660 661 662 664 665 666 668 669 597 599 600 601 603 604 605 607 608 609 611 612 613 615 616 617 619 620 621 623 624 625 627 628 629 631 632 633 635 636 637 639 640 641 643 644 645 647 648 649 651 652 653 655 656 657 659 660 662 663 603 605 606 607 609 610 611 613 614 615 617 618 620 621 622 624 625 626 628 629 630 632 633 634 636 637 638 640 641 642 644 645 646 648 649 650 652 653 654 656 657 658 660 661 662 664 665 666 668 669 619 620 622 623 624 626 627 629 630 632 633 635 636 637 639 640 642 643 645 646 647 649 650 652 653 655 656 658 659 660 662 663 665 666 668 669 671 672 673 675 676 678 679 681 682 683 685 686 688 689 PAGE 53 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 18040 18080 18120 18160 18200 18240 18280 18320 18360 18400 18440 18480 18520 18560 18600 18640 18680 18720 18760 18800 18840 18880 18920 18960 19000 19040 19080 19120 19160 19200 19240 19280 19320 19360 19400 19440 19480 19520 19560 19600 19640 19680 19720 19760 19800 19840 19880 19920 19960 20000 18080 18120 18160 18200 18240 18280 18320 18360 18400 18440 18480 18520 18560 18600 18640 18680 18720 18760 18800 18840 18880 18920 18960 19000 19040 19080 19120 19160 19200 19240 19280 19320 19360 19400 19440 19480 19520 19560 19600 19640 19680 19720 19760 19800 19840 19880 19920 19960 20000 20040 652 654 655 656 658 659 660 662 663 664 666 667 669 670 671 673 674 675 677 678 679 681 682 683 685 686 687 689 690 691 693 694 695 697 698 699 701 702 703 705 706 707 709 710 711 713 714 715 717 718 651 652 653 655 656 657 659 660 661 663 664 665 667 668 669 671 672 673 675 676 678 679 680 682 683 684 686 687 688 690 691 692 694 695 696 698 699 700 702 703 704 706 707 708 710 711 712 714 715 716 651 652 653 655 656 657 659 660 661 663 664 665 667 668 669 671 672 673 675 676 678 679 680 682 683 684 686 687 688 690 691 692 694 695 696 698 699 700 702 703 704 706 707 708 710 711 712 714 715 716 672 673 675 676 677 679 680 681 683 684 685 687 688 689 691 692 693 695 696 697 699 700 701 703 704 705 707 708 709 711 712 713 715 716 718 719 720 722 723 724 726 727 728 730 731 732 734 735 736 738 654 655 657 658 659 661 662 663 665 666 667 669 670 671 673 674 675 677 678 679 681 682 683 685 686 688 689 690 692 693 694 696 697 698 700 701 702 704 705 706 708 709 710 712 713 714 716 717 718 720 648 649 650 652 653 654 656 657 658 660 661 662 664 665 667 668 669 671 672 673 675 676 677 679 680 681 683 684 685 687 688 689 691 692 693 695 696 697 699 700 701 703 704 705 707 708 709 711 712 713 654 655 657 658 659 661 662 663 665 666 667 669 670 671 673 674 675 677 678 679 681 682 683 685 686 688 689 690 692 693 694 696 697 698 700 701 702 704 705 706 708 709 710 712 713 714 716 717 718 720 675 677 678 679 681 682 683 685 686 687 689 690 691 693 694 695 697 698 699 701 702 703 705 706 707 709 710 711 713 714 715 717 718 719 721 722 723 725 726 728 729 730 732 733 734 736 737 738 740 741 657 659 660 661 663 664 665 667 668 669 671 672 673 675 676 677 679 680 681 683 684 685 687 688 689 691 692 693 695 696 697 699 700 702 703 704 706 707 708 710 711 712 714 715 716 718 719 720 722 723 651 652 654 655 656 658 659 660 662 663 664 666 667 668 670 671 672 674 675 676 678 679 681 682 683 685 686 687 689 690 691 693 694 695 697 698 699 701 702 703 705 706 707 709 710 711 713 714 715 717 657 659 660 661 663 664 665 667 668 669 671 672 673 675 676 677 679 680 681 683 684 685 687 688 689 691 692 693 695 696 697 699 700 702 703 704 706 707 708 710 711 712 714 715 716 718 719 720 722 723 679 680 681 683 684 685 687 688 689 691 692 693 695 696 697 699 700 701 703 704 705 707 708 709 711 712 713 715 716 717 719 720 721 723 724 725 727 728 729 731 732 733 735 736 737 739 740 742 743 744 661 662 663 665 666 667 669 670 671 673 674 675 677 678 679 681 682 683 685 686 687 689 690 691 693 694 695 697 698 699 701 702 703 705 706 707 709 710 711 713 714 716 717 718 720 721 722 724 725 726 654 656 657 658 660 661 662 664 665 666 668 669 670 672 673 674 676 677 678 680 681 682 684 685 686 688 689 691 692 693 695 696 697 699 700 701 703 704 705 707 708 709 711 712 713 715 716 717 719 720 661 662 663 665 666 667 669 670 671 673 674 675 677 678 679 681 682 683 685 686 687 689 690 691 693 694 695 697 698 699 701 702 703 705 706 707 709 710 711 713 714 716 717 718 720 721 722 724 725 726 682 683 684 686 687 689 690 691 693 694 695 697 698 699 701 702 703 705 706 707 709 710 711 713 714 715 717 718 719 721 722 723 725 726 727 729 730 731 733 734 735 737 738 739 741 742 743 745 746 747 664 665 667 668 669 671 672 673 675 676 677 679 680 681 683 684 685 687 688 689 691 692 693 695 696 697 699 700 701 703 704 705 707 708 709 711 712 713 715 716 717 719 720 721 723 724 726 727 728 730 658 659 660 662 663 664 666 667 668 670 671 672 674 675 676 678 679 680 682 683 684 686 687 688 690 691 692 694 695 696 698 699 700 702 703 705 706 707 709 710 711 713 714 715 717 718 719 721 722 723 664 665 667 668 669 671 672 673 675 676 677 679 680 681 683 684 685 687 688 689 691 692 693 695 696 697 699 700 701 703 704 705 707 708 709 711 712 713 715 716 717 719 720 721 723 724 726 727 728 730 685 686 688 689 690 692 693 694 696 697 699 700 701 703 704 705 707 708 709 711 712 713 715 716 717 719 720 721 723 724 725 727 728 729 731 732 733 735 736 737 739 740 741 743 744 745 747 748 749 751 667 668 670 671 673 674 675 677 678 679 681 682 683 685 686 687 689 690 691 693 694 695 697 698 699 701 702 703 705 706 707 709 710 711 713 714 715 717 718 719 721 722 723 725 726 727 729 730 731 733 661 662 664 665 666 668 669 670 672 673 674 676 677 678 680 681 682 684 685 686 688 689 690 692 693 694 696 697 698 700 701 702 704 705 706 708 709 710 712 713 715 716 717 719 720 721 723 724 725 727 667 668 670 671 673 674 675 677 678 679 681 682 683 685 686 687 689 690 691 693 694 695 697 698 699 701 702 703 705 706 707 709 710 711 713 714 715 717 718 719 721 722 723 725 726 727 729 730 731 733 688 690 691 692 694 695 696 698 699 700 702 703 704 706 707 708 710 711 713 714 715 717 718 719 721 722 723 725 726 727 729 730 731 733 734 735 737 738 739 741 742 743 745 746 747 749 750 751 753 754 670 672 673 674 676 677 678 680 681 682 684 685 687 688 689 691 692 693 695 696 697 699 700 701 703 704 705 707 708 709 711 712 713 715 716 717 719 720 721 723 724 725 727 728 729 731 732 733 735 736 664 666 667 668 670 671 672 674 675 676 678 679 680 682 683 684 686 687 688 690 691 692 694 695 696 698 699 700 702 703 704 706 707 708 710 711 712 714 715 716 718 719 720 722 723 724 726 727 729 730 670 672 673 674 676 677 678 680 681 682 684 685 687 688 689 691 692 693 695 696 697 699 700 701 703 704 705 707 708 709 711 712 713 715 716 717 719 720 721 723 724 725 727 728 729 731 732 733 735 736 691 692 694 695 696 698 699 701 702 704 705 706 708 709 710 712 713 714 716 717 718 720 721 723 724 725 727 728 729 731 732 733 735 736 737 739 740 741 743 744 745 747 748 749 751 752 753 755 756 757 PAGE 54 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 20040 20080 20120 20160 20200 20240 20280 20320 20360 20400 20440 20480 20520 20560 20600 20640 20680 20720 20760 20800 20840 20880 20920 20960 21000 21040 21080 21120 21160 21200 21240 21280 21320 21360 21400 21440 21480 21520 21560 21600 21640 21680 21720 21760 21800 21840 21880 21920 21960 22000 20080 20120 20160 20200 20240 20280 20320 20360 20400 20440 20480 20520 20560 20600 20640 20680 20720 20760 20800 20840 20880 20920 20960 21000 21040 21080 21120 21160 21200 21240 21280 21320 21360 21400 21440 21480 21520 21560 21600 21640 21680 21720 21760 21800 21840 21880 21920 21960 22000 22040 719 721 722 723 725 726 727 729 730 731 733 734 736 737 738 740 741 742 744 745 746 748 749 750 752 753 754 756 757 758 760 761 762 764 765 766 768 769 770 772 773 774 776 777 778 780 781 782 784 785 718 719 720 722 723 724 726 727 728 730 731 732 734 735 736 738 739 740 742 743 745 746 747 749 750 751 753 754 755 757 758 759 761 762 763 765 766 767 769 770 771 773 774 775 777 778 779 781 782 783 718 719 720 722 723 724 726 727 728 730 731 732 734 735 736 738 739 740 742 743 745 746 747 749 750 751 753 754 755 757 758 759 761 762 763 765 766 767 769 770 771 773 774 775 777 778 779 781 782 783 739 740 742 743 744 746 747 748 750 751 752 754 755 756 758 759 760 762 763 764 766 767 768 770 771 772 774 775 776 778 779 780 782 783 785 786 787 789 790 791 793 794 795 797 798 799 801 802 803 805 721 722 724 725 726 728 729 730 732 733 734 736 737 738 740 741 742 744 745 746 748 749 750 752 753 755 756 757 759 760 761 763 764 765 767 768 769 771 772 773 775 776 777 779 780 781 783 784 785 787 715 716 717 719 720 721 723 724 725 727 728 729 731 732 734 735 736 738 739 740 742 743 744 746 747 748 750 751 752 754 755 756 758 759 760 762 763 764 766 767 768 770 771 772 774 775 776 778 779 780 721 722 724 725 726 728 729 730 732 733 734 736 737 738 740 741 742 744 745 746 748 749 750 752 753 755 756 757 759 760 761 763 764 765 767 768 769 771 772 773 775 776 777 779 780 781 783 784 785 787 742 744 745 746 748 749 750 752 753 754 756 757 758 760 761 762 764 765 766 768 769 770 772 773 774 776 777 778 780 781 782 784 785 786 788 789 790 792 793 795 796 797 799 800 801 803 804 805 807 808 724 726 727 728 730 731 732 734 735 736 738 739 740 742 743 744 746 747 748 750 751 752 754 755 756 758 759 760 762 763 764 766 767 769 770 771 773 774 775 777 778 779 781 782 783 785 786 787 789 790 718 719 721 722 723 725 726 727 729 730 731 733 734 735 737 738 739 741 742 743 745 746 748 749 750 752 753 754 756 757 758 760 761 762 764 765 766 768 769 770 772 773 774 776 777 778 780 781 782 784 724 726 727 728 730 731 732 734 735 736 738 739 740 742 743 744 746 747 748 750 751 752 754 755 756 758 759 760 762 763 764 766 767 769 770 771 773 774 775 777 778 779 781 782 783 785 786 787 789 790 746 747 748 750 751 752 754 755 756 758 759 760 762 763 764 766 767 768 770 771 772 774 775 776 778 779 780 782 783 784 786 787 788 790 791 792 794 795 796 798 799 800 802 803 804 806 807 809 810 811 728 729 730 732 733 734 736 737 738 740 741 742 744 745 746 748 749 750 752 753 754 756 757 758 760 761 762 764 765 766 768 769 770 772 773 774 776 777 778 780 781 783 784 785 787 788 789 791 792 793 721 723 724 725 727 728 729 731 732 733 735 736 737 739 740 741 743 744 745 747 748 749 751 752 753 755 756 758 759 760 762 763 764 766 767 768 770 771 772 774 775 776 778 779 780 782 783 784 786 787 728 729 730 732 733 734 736 737 738 740 741 742 744 745 746 748 749 750 752 753 754 756 757 758 760 761 762 764 765 766 768 769 770 772 773 774 776 777 778 780 781 783 784 785 787 788 789 791 792 793 749 750 751 753 754 756 757 758 760 761 762 764 765 766 768 769 770 772 773 774 776 777 778 780 781 782 784 785 786 788 789 790 792 793 794 796 797 798 800 801 802 804 805 806 808 809 810 812 813 814 731 732 734 735 736 738 739 740 742 743 744 746 747 748 750 751 752 754 755 756 758 759 760 762 763 764 766 767 768 770 771 772 774 775 776 778 779 780 782 783 784 786 787 788 790 791 793 794 795 797 725 726 727 729 730 731 733 734 735 737 738 739 741 742 743 745 746 747 749 750 751 753 754 755 757 758 759 761 762 763 765 766 767 769 770 772 773 774 776 777 778 780 781 782 784 785 786 788 789 790 731 732 734 735 736 738 739 740 742 743 744 746 747 748 750 751 752 754 755 756 758 759 760 762 763 764 766 767 768 770 771 772 774 775 776 778 779 780 782 783 784 786 787 788 790 791 793 794 795 797 752 753 755 756 757 759 760 761 763 764 766 767 768 770 771 772 774 775 776 778 779 780 782 783 784 786 787 788 790 791 792 794 795 796 798 799 800 802 803 804 806 807 808 810 811 812 814 815 816 818 734 735 737 738 740 741 742 744 745 746 748 749 750 752 753 754 756 757 758 760 761 762 764 765 766 768 769 770 772 773 774 776 777 778 780 781 782 784 785 786 788 789 790 792 793 794 796 797 798 800 728 729 731 732 733 735 736 737 739 740 741 743 744 745 747 748 749 751 752 753 755 756 757 759 760 761 763 764 765 767 768 769 771 772 773 775 776 777 779 780 782 783 784 786 787 788 790 791 792 794 734 735 737 738 740 741 742 744 745 746 748 749 750 752 753 754 756 757 758 760 761 762 764 765 766 768 769 770 772 773 774 776 777 778 780 781 782 784 785 786 788 789 790 792 793 794 796 797 798 800 755 757 758 759 761 762 763 765 766 767 769 770 771 773 774 775 777 778 780 781 782 784 785 786 788 789 790 792 793 794 796 797 798 800 801 802 804 805 806 808 809 810 812 813 814 816 817 818 820 821 737 739 740 741 743 744 745 747 748 749 751 752 754 755 756 758 759 760 762 763 764 766 767 768 770 771 772 774 775 776 778 779 780 782 783 784 786 787 788 790 791 792 794 795 796 798 799 800 802 803 731 733 734 735 737 738 739 741 742 743 745 746 747 749 750 751 753 754 755 757 758 759 761 762 763 765 766 767 769 770 771 773 774 775 777 778 779 781 782 783 785 786 787 789 790 791 793 794 796 797 737 739 740 741 743 744 745 747 748 749 751 752 754 755 756 758 759 760 762 763 764 766 767 768 770 771 772 774 775 776 778 779 780 782 783 784 786 787 788 790 791 792 794 795 796 798 799 800 802 803 759 760 761 763 764 765 767 768 769 771 772 773 775 776 777 779 780 781 783 784 785 787 788 790 791 792 794 795 796 798 799 800 802 803 804 806 807 808 810 811 812 814 815 816 818 819 820 822 823 824 PAGE 55 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is MONTHLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 22040 22080 22120 22160 22200 22240 22280 22320 22360 22400 22440 22480 22520 22560 22600 22640 22680 22720 22760 22800 22840 22880 22920 22960 23000 23040 23080 23120 23160 23200 23240 23280 23320 23360 23400 23440 23480 23520 23560 23600 23640 23680 23720 23760 23800 23840 23880 23920 23960 24000 22080 22120 22160 22200 22240 22280 22320 22360 22400 22440 22480 22520 22560 22600 22640 22680 22720 22760 22800 22840 22880 22920 22960 23000 23040 23080 23120 23160 23200 23240 23280 23320 23360 23400 23440 23480 23520 23560 23600 23640 23680 23720 23760 23800 23840 23880 23920 23960 24000 24040 786 788 789 790 792 793 794 796 797 798 800 801 803 804 805 807 808 809 811 812 813 815 816 817 819 820 821 823 824 825 827 828 829 831 832 833 835 836 837 839 840 841 843 844 845 847 848 849 851 852 785 786 787 789 790 791 793 794 795 797 798 799 801 802 803 805 806 807 809 810 812 813 814 816 817 818 820 821 822 824 825 826 828 829 830 832 833 834 836 837 838 840 841 842 844 845 846 848 849 850 785 786 787 789 790 791 793 794 795 797 798 799 801 802 803 805 806 807 809 810 812 813 814 816 817 818 820 821 822 824 825 826 828 829 830 832 833 834 836 837 838 840 841 842 844 845 846 848 849 850 806 807 809 810 811 813 814 815 817 818 819 821 822 823 825 826 827 829 830 831 833 834 835 837 838 839 841 842 843 845 846 847 849 850 852 853 854 856 857 858 860 861 862 864 865 866 868 869 870 872 788 789 791 792 793 795 796 797 799 800 801 803 804 805 807 808 809 811 812 813 815 816 817 819 820 822 823 824 826 827 828 830 831 832 834 835 836 838 839 840 842 843 844 846 847 848 850 851 852 854 782 783 784 786 787 788 790 791 792 794 795 796 798 799 801 802 803 805 806 807 809 810 811 813 814 815 817 818 819 821 822 823 825 826 827 829 830 831 833 834 835 837 838 839 841 842 843 845 846 847 788 789 791 792 793 795 796 797 799 800 801 803 804 805 807 808 809 811 812 813 815 816 817 819 820 822 823 824 826 827 828 830 831 832 834 835 836 838 839 840 842 843 844 846 847 848 850 851 852 854 809 811 812 813 815 816 817 819 820 821 823 824 825 827 828 829 831 832 833 835 836 837 839 840 841 843 844 845 847 848 849 851 852 853 855 856 857 859 860 862 863 864 866 867 868 870 871 872 874 875 791 793 794 795 797 798 799 801 802 803 805 806 807 809 810 811 813 814 815 817 818 819 821 822 823 825 826 827 829 830 831 833 834 836 837 838 840 841 842 844 845 846 848 849 850 852 853 854 856 857 785 786 788 789 790 792 793 794 796 797 798 800 801 802 804 805 806 808 809 810 812 813 815 816 817 819 820 821 823 824 825 827 828 829 831 832 833 835 836 837 839 840 841 843 844 845 847 848 849 851 791 793 794 795 797 798 799 801 802 803 805 806 807 809 810 811 813 814 815 817 818 819 821 822 823 825 826 827 829 830 831 833 834 836 837 838 840 841 842 844 845 846 848 849 850 852 853 854 856 857 813 814 815 817 818 819 821 822 823 825 826 827 829 830 831 833 834 835 837 838 839 841 842 843 845 846 847 849 850 851 853 854 855 857 858 859 861 862 863 865 866 867 869 870 871 873 874 876 877 878 795 796 797 799 800 801 803 804 805 807 808 809 811 812 813 815 816 817 819 820 821 823 824 825 827 828 829 831 832 833 835 836 837 839 840 841 843 844 845 847 848 850 851 852 854 855 856 858 859 860 788 790 791 792 794 795 796 798 799 800 802 803 804 806 807 808 810 811 812 814 815 816 818 819 820 822 823 825 826 827 829 830 831 833 834 835 837 838 839 841 842 843 845 846 847 849 850 851 853 854 795 796 797 799 800 801 803 804 805 807 808 809 811 812 813 815 816 817 819 820 821 823 824 825 827 828 829 831 832 833 835 836 837 839 840 841 843 844 845 847 848 850 851 852 854 855 856 858 859 860 816 817 818 820 821 823 824 825 827 828 829 831 832 833 835 836 837 839 840 841 843 844 845 847 848 849 851 852 853 855 856 857 859 860 861 863 864 865 867 868 869 871 872 873 875 876 877 879 880 881 798 799 801 802 803 805 806 807 809 810 811 813 814 815 817 818 819 821 822 823 825 826 827 829 830 831 833 834 835 837 838 839 841 842 843 845 846 847 849 850 851 853 854 855 857 858 860 861 862 864 792 793 794 796 797 798 800 801 802 804 805 806 808 809 810 812 813 814 816 817 818 820 821 822 824 825 826 828 829 830 832 833 834 836 837 839 840 841 843 844 845 847 848 849 851 852 853 855 856 857 798 799 801 802 803 805 806 807 809 810 811 813 814 815 817 818 819 821 822 823 825 826 827 829 830 831 833 834 835 837 838 839 841 842 843 845 846 847 849 850 851 853 854 855 857 858 860 861 862 864 819 820 822 823 824 826 827 828 830 831 833 834 835 837 838 839 841 842 843 845 846 847 849 850 851 853 854 855 857 858 859 861 862 863 865 866 867 869 870 871 873 874 875 877 878 879 881 882 883 885 801 802 804 805 807 808 809 811 812 813 815 816 817 819 820 821 823 824 825 827 828 829 831 832 833 835 836 837 839 840 841 843 844 845 847 848 849 851 852 853 855 856 857 859 860 861 863 864 865 867 795 796 798 799 800 802 803 804 806 807 808 810 811 812 814 815 816 818 819 820 822 823 824 826 827 828 830 831 832 834 835 836 838 839 840 842 843 844 846 847 849 850 851 853 854 855 857 858 859 861 801 802 804 805 807 808 809 811 812 813 815 816 817 819 820 821 823 824 825 827 828 829 831 832 833 835 836 837 839 840 841 843 844 845 847 848 849 851 852 853 855 856 857 859 860 861 863 864 865 867 822 824 825 826 828 829 830 832 833 834 836 837 838 840 841 842 844 845 847 848 849 851 852 853 855 856 857 859 860 861 863 864 865 867 868 869 871 872 873 875 876 877 879 880 881 883 884 885 887 888 804 806 807 808 810 811 812 814 815 816 818 819 821 822 823 825 826 827 829 830 831 833 834 835 837 838 839 841 842 843 845 846 847 849 850 851 853 854 855 857 858 859 861 862 863 865 866 867 869 870 798 800 801 802 804 805 806 808 809 810 812 813 814 816 817 818 820 821 822 824 825 826 828 829 830 832 833 834 836 837 838 840 841 842 844 845 846 848 849 850 852 853 854 856 857 858 860 861 863 864 804 806 807 808 810 811 812 814 815 816 818 819 821 822 823 825 826 827 829 830 831 833 834 835 837 838 839 841 842 843 845 846 847 849 850 851 853 854 855 857 858 859 861 862 863 865 866 867 869 870 826 827 828 830 831 832 834 835 836 838 839 840 842 843 844 846 847 848 850 851 852 854 855 857 858 859 861 862 863 865 866 867 869 870 871 873 874 875 877 878 879 881 882 883 885 886 887 889 890 891 PAGE 56 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 0 320 440 560 680 800 920 1040 1160 1280 1400 1520 1640 1760 1880 2000 2120 2240 2360 2480 2600 2720 2840 2960 3080 3200 3320 3440 3560 3680 3800 3920 4040 4160 4280 4400 4520 4640 4760 4880 5000 5120 5240 5360 5480 5600 5720 5840 5960 6080 320 440 560 680 800 920 1040 1160 1280 1400 1520 1640 1760 1880 2000 2120 2240 2360 2480 2600 2720 2840 2960 3080 3200 3320 3440 3560 3680 3800 3920 4040 4160 4280 4400 4520 4640 4760 4880 5000 5120 5240 5360 5480 5600 5720 5840 5960 6080 6200 0 0 0 1 4 8 13 17 21 26 30 36 41 47 52 57 63 68 74 79 84 89 94 99 104 109 115 120 125 130 135 140 145 150 155 160 166 171 176 181 186 192 197 202 208 213 219 224 230 235 0 0 0 0 0 0 1 4 9 14 18 22 27 32 37 43 48 54 59 64 70 75 81 86 91 97 102 107 112 117 122 127 133 138 143 148 153 158 163 168 174 179 184 190 195 201 206 212 217 222 0 0 0 0 0 0 0 0 0 2 6 10 14 19 23 27 33 38 43 51 59 65 73 80 88 96 103 110 117 124 129 134 139 144 149 154 159 164 169 175 180 185 190 195 200 205 210 215 220 226 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 4 8 13 18 23 28 32 37 41 46 50 54 60 65 70 76 81 87 92 100 107 115 122 130 138 145 153 160 168 0 0 0 0 0 0 0 0 1 4 8 13 18 23 28 34 40 45 51 56 61 67 72 78 83 88 94 99 105 110 115 121 126 131 136 142 147 152 157 162 174 179 184 190 195 201 206 211 217 222 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 9 13 18 22 26 31 37 42 48 53 58 64 69 75 80 85 90 95 100 105 111 116 129 136 142 149 156 163 169 176 183 190 0 0 0 0 0 0 0 0 0 0 0 2 5 10 15 20 25 30 35 43 50 57 64 72 80 87 95 102 110 116 122 127 132 138 143 148 153 158 163 168 180 185 190 195 200 205 210 215 220 225 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 4 8 13 18 22 27 32 37 42 46 51 56 62 67 73 78 84 97 105 113 120 128 135 143 151 158 166 0 0 0 0 0 0 0 0 0 0 0 3 8 13 18 22 27 33 39 45 51 57 63 69 75 80 85 91 96 102 107 112 118 123 129 134 139 145 150 156 174 179 184 190 195 201 206 211 217 222 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 9 14 19 24 28 34 39 45 50 55 61 66 72 77 82 88 93 99 104 109 129 135 142 149 156 163 169 176 183 190 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 10 15 19 24 32 40 47 55 63 71 79 86 94 102 108 113 119 124 130 135 140 146 151 157 162 179 185 190 195 200 205 210 215 220 225 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 4 8 12 17 22 27 32 36 41 46 51 56 62 68 74 94 103 111 118 126 133 141 148 156 164 0 0 0 0 0 0 0 0 0 0 0 0 0 3 8 12 17 22 27 33 39 45 51 57 63 69 75 81 87 93 99 104 110 115 120 126 131 137 142 147 172 177 183 189 195 200 206 211 217 222 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 9 14 19 23 28 34 40 46 52 58 63 69 74 79 85 90 96 101 127 134 141 148 155 162 169 176 183 190 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 9 14 21 27 34 43 51 59 67 75 84 92 99 105 110 116 121 127 132 137 143 148 154 178 183 189 194 199 205 210 215 220 225 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 7 12 17 22 26 31 36 41 46 50 55 61 88 96 105 113 121 129 137 146 154 162 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 7 12 17 22 26 32 38 44 50 56 62 68 74 80 86 92 98 104 110 116 122 128 134 139 170 175 181 187 193 198 204 210 215 221 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 9 13 18 23 28 34 40 46 52 58 64 70 76 82 87 93 125 132 139 146 153 160 167 174 181 189 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 11 17 23 30 38 46 55 63 71 79 86 92 98 104 110 116 122 128 134 140 145 176 181 186 192 197 203 208 213 219 224 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 7 12 16 21 26 31 36 40 45 50 82 90 98 107 115 123 131 139 147 156 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 7 12 16 21 26 32 38 44 50 56 62 68 74 80 86 92 98 104 110 116 122 128 165 171 178 184 190 196 202 208 213 219 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 8 13 18 23 27 33 39 45 51 57 63 69 75 81 120 128 136 143 151 158 165 172 179 186 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 7 13 20 26 34 42 50 59 67 74 80 86 92 98 104 110 116 122 128 134 171 177 183 189 195 200 206 211 217 222 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 6 11 16 21 26 30 35 40 76 84 92 100 108 117 125 133 141 149 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 6 11 16 21 26 31 37 43 49 55 61 67 73 79 85 91 97 103 109 115 159 165 171 178 184 190 197 203 209 216 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 8 13 17 22 27 33 39 45 51 57 63 69 114 122 129 137 145 152 160 168 175 183 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 10 16 23 30 38 46 54 61 67 73 79 85 91 97 103 109 115 121 165 171 177 183 189 195 201 207 213 219 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 6 11 16 20 25 30 69 78 86 94 102 110 119 127 135 143 PAGE 57 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 6200 6320 6440 6560 6680 6800 6920 7040 7160 7280 7400 7520 7640 7760 7880 8000 8120 8240 8360 8480 8600 8720 8840 8960 9080 9200 9320 9440 9560 9680 9800 9920 10040 10160 10280 10400 10520 10640 10760 10880 11000 11120 11240 11360 11480 11600 11720 11840 11960 12080 6320 6440 6560 6680 6800 6920 7040 7160 7280 7400 7520 7640 7760 7880 8000 8120 8240 8360 8480 8600 8720 8840 8960 9080 9200 9320 9440 9560 9680 9800 9920 10040 10160 10280 10400 10520 10640 10760 10880 11000 11120 11240 11360 11480 11600 11720 11840 11960 12080 12200 240 246 251 256 262 267 273 278 283 289 294 299 304 309 315 319 324 328 333 337 342 346 351 355 360 364 369 373 378 382 387 391 396 400 405 409 414 418 423 427 432 436 441 445 450 454 459 463 468 472 228 233 238 244 249 255 260 265 271 276 282 287 292 297 302 307 312 317 322 328 333 338 342 347 351 356 360 365 369 374 378 383 387 392 396 401 405 410 414 419 423 428 432 437 441 446 450 455 459 464 231 236 241 246 251 256 261 266 271 277 282 287 292 297 302 307 312 317 322 328 333 338 342 347 351 356 360 365 369 374 378 383 387 392 396 401 405 410 414 419 423 428 432 437 441 446 450 455 459 464 175 183 188 196 204 211 219 226 234 242 249 254 259 264 269 274 279 284 290 295 300 305 310 315 320 325 330 335 341 346 351 356 361 366 371 376 381 386 392 397 402 407 412 417 422 427 432 437 443 448 228 233 238 244 249 254 260 265 271 276 282 287 292 297 302 307 312 317 322 327 333 338 343 348 353 358 363 368 373 378 382 387 391 396 400 405 409 414 418 423 427 432 436 441 445 450 454 459 463 468 197 203 208 215 222 229 236 242 249 256 263 268 273 278 283 288 293 298 304 309 314 319 324 329 334 339 344 349 355 359 364 368 373 377 382 386 391 395 400 404 409 413 418 422 427 431 436 440 445 449 231 236 241 246 251 256 261 266 271 276 282 287 292 297 302 307 312 317 322 327 333 338 343 348 353 358 363 368 373 378 382 387 391 396 400 405 409 414 418 423 427 432 436 441 445 450 454 459 463 468 173 181 186 194 202 209 217 224 232 239 247 252 258 263 269 274 279 284 290 295 300 305 310 315 320 325 330 335 341 346 351 356 361 366 371 376 381 386 392 397 402 407 412 417 422 427 432 437 443 448 228 233 238 244 249 254 260 265 271 276 281 287 292 297 302 307 312 317 322 327 332 338 343 348 353 358 363 368 373 378 383 389 394 399 404 409 414 418 423 427 432 436 441 445 450 454 459 463 468 472 197 203 208 215 222 229 236 242 249 256 263 268 273 278 283 288 293 298 304 309 314 319 324 329 334 339 344 349 355 360 365 370 375 380 385 390 395 399 404 408 413 417 422 426 431 435 440 444 449 453 230 236 241 246 251 256 261 266 271 276 281 287 292 297 302 307 312 317 322 327 332 338 343 348 353 358 363 368 373 378 383 389 394 399 404 409 414 418 423 427 432 436 441 445 450 454 459 463 468 472 171 179 184 192 199 207 215 222 230 237 245 250 256 261 267 272 277 283 288 294 299 304 310 315 320 325 330 335 340 346 351 356 361 366 371 376 381 386 391 397 402 407 412 417 422 427 432 437 442 448 228 233 238 244 249 254 260 265 271 276 281 287 292 297 302 307 312 317 322 327 332 338 343 348 353 358 363 368 373 378 383 389 394 399 404 409 414 419 424 429 434 440 445 449 454 458 463 467 472 476 196 203 208 215 222 229 236 242 249 256 263 268 273 278 283 288 293 298 303 309 314 319 324 329 334 339 344 349 354 360 365 370 375 380 385 390 395 400 405 411 416 421 426 430 435 439 444 448 453 457 230 236 241 246 251 256 261 266 271 276 281 287 292 297 302 307 312 317 322 327 332 338 343 348 353 358 363 368 373 378 383 389 394 399 404 409 414 419 424 429 434 440 445 449 454 458 463 467 472 476 169 177 182 190 197 205 212 220 228 235 243 248 254 259 264 270 275 281 286 291 297 302 308 313 318 324 329 335 340 345 351 356 361 366 371 376 381 386 391 397 402 407 412 417 422 427 432 437 442 448 227 232 238 243 249 254 260 265 271 276 281 286 292 297 302 307 312 317 322 327 332 337 343 348 353 358 363 368 373 378 383 388 394 399 404 409 414 419 424 429 434 439 445 450 455 460 465 470 475 480 196 203 208 215 222 229 235 242 249 256 263 268 273 278 283 288 293 298 303 309 314 319 324 329 334 339 344 349 354 360 365 370 375 380 385 390 395 400 405 411 416 421 426 431 436 441 446 451 456 461 230 235 240 246 251 256 261 266 271 276 281 286 292 297 302 307 312 317 322 327 332 337 343 348 353 358 363 368 373 378 383 388 394 399 404 409 414 419 424 429 434 439 445 450 455 460 465 470 475 480 164 172 178 186 194 203 210 218 225 233 241 246 251 257 262 268 273 278 284 289 295 300 305 311 316 322 327 332 338 343 349 354 359 365 370 376 381 386 391 396 402 407 412 417 422 427 432 437 442 447 225 230 236 241 247 253 259 264 270 276 281 286 291 297 302 307 312 317 322 327 332 337 342 348 353 358 363 368 373 378 383 388 393 399 404 409 414 419 424 429 434 439 444 450 455 460 465 470 475 480 194 201 206 213 220 227 234 241 249 256 263 268 273 278 283 288 293 298 303 308 314 319 324 329 334 339 344 349 354 359 365 370 375 380 385 390 395 400 405 410 416 421 426 431 436 441 446 451 456 461 227 233 238 244 249 254 260 265 271 276 281 286 291 297 302 307 312 317 322 327 332 337 342 348 353 358 363 368 373 378 383 388 393 399 404 409 414 419 424 429 434 439 444 450 455 460 465 470 475 480 158 166 172 180 188 196 205 213 221 229 237 243 249 255 260 266 271 276 282 287 293 298 303 309 314 320 325 330 336 341 347 352 357 363 368 374 379 384 390 395 401 406 411 417 422 427 432 437 442 447 222 228 234 239 245 251 256 262 268 274 279 285 290 296 301 306 312 317 322 327 332 337 342 348 353 358 363 368 373 378 383 388 393 399 404 409 414 419 424 429 434 439 444 450 455 460 465 470 475 480 191 198 204 211 218 225 232 239 246 254 261 266 271 277 282 288 293 298 303 308 313 319 324 329 334 339 344 349 354 359 364 370 375 380 385 390 395 400 405 410 415 421 426 431 436 441 446 451 456 461 225 231 236 242 247 252 258 263 269 274 279 285 290 296 301 306 312 317 322 327 332 337 342 348 353 358 363 368 373 378 383 388 393 399 404 409 414 419 424 429 434 439 444 450 455 460 465 470 475 480 151 160 166 174 182 190 198 206 215 223 231 237 243 249 255 261 267 273 279 285 290 296 301 307 312 317 323 328 334 339 344 350 355 361 366 371 377 382 388 393 398 404 409 415 420 425 431 436 442 447 PAGE 58 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 12200 12320 12440 12560 12680 12800 12920 13040 13160 13280 13400 13520 13640 13760 13880 14000 14120 14240 14360 14480 14600 14720 14840 14960 15080 15200 15320 15440 15560 15680 15800 15920 16040 16160 16280 16400 16520 16640 16760 16880 17000 17120 17240 17360 17480 17600 17720 17840 17960 18080 12320 12440 12560 12680 12800 12920 13040 13160 13280 13400 13520 13640 13760 13880 14000 14120 14240 14360 14480 14600 14720 14840 14960 15080 15200 15320 15440 15560 15680 15800 15920 16040 16160 16280 16400 16520 16640 16760 16880 17000 17120 17240 17360 17480 17600 17720 17840 17960 18080 18200 477 481 486 490 495 499 504 508 513 517 522 526 531 535 540 544 549 553 558 562 567 571 576 580 585 589 594 598 603 607 612 616 621 625 630 634 639 643 648 652 657 661 666 670 675 679 684 688 693 697 468 473 477 482 486 491 495 500 504 509 513 518 522 527 531 536 540 545 549 554 558 563 567 572 576 581 585 590 594 599 603 608 612 617 621 626 630 635 639 644 648 653 657 662 666 671 675 680 684 689 468 473 477 482 486 491 495 500 504 509 513 518 522 527 531 536 540 545 549 554 558 563 567 572 576 581 585 590 594 599 603 608 612 617 621 626 630 635 639 644 648 653 657 662 666 671 675 680 684 689 453 458 463 468 473 478 483 488 494 499 504 509 514 519 524 529 534 539 545 550 555 560 565 570 575 580 585 590 596 601 606 611 616 621 626 631 636 641 647 652 657 662 667 672 677 682 687 692 698 703 472 477 481 486 490 495 499 504 508 513 517 522 526 531 535 540 544 549 553 558 562 567 571 576 580 585 589 594 598 603 607 612 616 621 625 630 634 639 643 648 652 657 661 666 670 675 679 684 688 693 454 458 463 467 472 476 481 485 490 494 499 503 508 512 517 521 526 530 535 539 544 548 553 557 562 566 571 575 580 584 589 593 598 602 607 611 616 620 625 629 634 638 643 647 652 656 661 665 670 674 472 477 481 486 490 495 499 504 508 513 517 522 526 531 535 540 544 549 553 558 562 567 571 576 580 585 589 594 598 603 607 612 616 621 625 630 634 639 643 648 652 657 661 666 670 675 679 684 688 693 453 458 463 468 473 478 483 488 494 499 504 509 514 519 524 529 534 539 545 550 555 560 565 570 575 580 585 590 596 601 606 611 616 621 626 631 636 641 647 652 657 662 667 672 677 682 687 692 698 703 477 481 486 490 495 499 504 508 513 517 522 526 531 535 540 544 549 553 558 562 567 571 576 580 585 589 594 598 603 607 612 616 621 625 630 634 639 643 648 652 657 661 666 670 675 679 684 688 693 697 458 462 467 471 476 480 485 489 494 498 503 507 512 516 521 525 530 534 539 543 548 552 557 561 566 570 575 579 584 588 593 597 602 606 611 615 620 624 629 633 638 642 647 651 656 660 665 669 674 678 477 481 486 490 495 499 504 508 513 517 522 526 531 535 540 544 549 553 558 562 567 571 576 580 585 589 594 598 603 607 612 616 621 625 630 634 639 643 648 652 657 661 666 670 675 679 684 688 693 697 453 458 463 468 473 478 483 488 493 499 504 509 514 519 524 529 534 539 544 550 555 560 565 570 575 580 585 590 595 601 606 611 616 621 626 631 636 641 646 652 657 662 667 672 677 682 687 692 697 703 481 485 490 494 499 503 508 512 517 521 526 530 535 539 544 548 553 557 562 566 571 575 580 584 589 593 598 602 607 611 616 620 625 629 634 638 643 647 652 656 661 665 670 674 679 683 688 692 697 701 462 466 471 475 480 484 489 493 498 502 507 511 516 520 525 529 534 538 543 547 552 556 561 565 570 574 579 583 588 592 597 601 606 610 615 619 624 628 633 637 642 646 651 655 660 664 669 673 678 682 481 485 490 494 499 503 508 512 517 521 526 530 535 539 544 548 553 557 562 566 571 575 580 584 589 593 598 602 607 611 616 620 625 629 634 638 643 647 652 656 661 665 670 674 679 683 688 692 697 701 453 458 463 468 473 478 483 488 493 499 504 509 514 519 524 529 534 539 544 550 555 560 565 570 575 580 585 590 595 601 606 611 616 621 626 631 636 641 646 652 657 662 667 672 677 682 687 692 697 703 485 489 494 498 503 507 512 516 521 525 530 534 539 543 548 552 557 561 566 570 575 579 584 588 593 597 602 606 611 615 620 624 629 633 638 642 647 651 656 660 665 669 674 678 683 687 692 696 701 705 466 470 475 479 484 488 493 497 502 506 511 515 520 524 529 533 538 542 547 551 556 560 565 569 574 578 583 587 592 596 601 605 610 614 619 623 628 632 637 641 646 650 655 659 664 668 673 677 682 686 485 489 494 498 503 507 512 516 521 525 530 534 539 543 548 552 557 561 566 570 575 579 584 588 593 597 602 606 611 615 620 624 629 633 638 642 647 651 656 660 665 669 674 678 683 687 692 696 701 705 453 458 463 468 473 478 483 488 493 498 504 509 514 519 524 529 534 539 544 549 555 560 565 570 575 580 585 590 595 600 606 611 616 621 626 631 636 641 646 651 657 662 667 672 677 682 687 692 697 702 485 490 495 501 506 511 516 520 525 529 534 538 543 547 552 556 561 565 570 574 579 583 588 592 597 601 606 610 615 619 624 628 633 637 642 646 651 655 660 664 669 673 678 682 687 691 696 700 705 709 467 472 477 482 487 492 497 501 506 510 515 519 524 528 533 537 542 546 551 555 560 564 569 573 578 582 587 591 596 600 605 609 614 618 623 627 632 636 641 645 650 654 659 663 668 672 677 681 686 690 485 490 495 501 506 511 516 520 525 529 534 538 543 547 552 556 561 565 570 574 579 583 588 592 597 601 606 610 615 619 624 628 633 637 642 646 651 655 660 664 669 673 678 682 687 691 696 700 705 709 452 458 463 468 473 478 483 488 493 498 503 509 514 519 524 529 534 539 544 549 554 560 565 570 575 580 585 590 595 600 605 611 616 621 626 631 636 641 646 651 656 662 667 672 677 682 687 692 697 702 485 490 495 501 506 511 516 521 526 531 536 541 546 551 556 560 565 569 574 578 583 587 592 596 601 605 610 614 619 623 628 632 637 641 646 650 655 659 664 668 673 677 682 686 691 695 700 704 709 713 466 472 477 482 487 492 497 502 507 512 517 523 528 533 537 542 546 551 555 560 564 569 573 578 582 587 591 596 600 605 609 614 618 623 627 632 636 641 645 650 654 659 663 668 672 677 681 686 690 695 485 490 495 501 506 511 516 521 526 531 536 541 546 551 556 560 565 569 574 578 583 587 592 596 601 605 610 614 619 623 628 632 637 641 646 650 655 659 664 668 673 677 682 686 691 695 700 704 709 713 452 458 463 468 473 478 483 488 493 498 503 509 514 519 524 529 534 539 544 549 554 560 565 570 575 580 585 590 595 600 605 611 616 621 626 631 636 641 646 651 656 662 667 672 677 682 687 692 697 702 PAGE 59 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 18200 18320 18440 18560 18680 18800 18920 19040 19160 19280 19400 19520 19640 19760 19880 20000 20120 20240 20360 20480 20600 20720 20840 20960 21080 21200 21320 21440 21560 21680 21800 21920 22040 22160 22280 22400 22520 22640 22760 22880 23000 23120 23240 23360 23480 23600 23720 23840 23960 24080 18320 18440 18560 18680 18800 18920 19040 19160 19280 19400 19520 19640 19760 19880 20000 20120 20240 20360 20480 20600 20720 20840 20960 21080 21200 21320 21440 21560 21680 21800 21920 22040 22160 22280 22400 22520 22640 22760 22880 23000 23120 23240 23360 23480 23600 23720 23840 23960 24080 24200 702 706 710 715 719 723 728 732 736 741 745 749 754 758 762 767 771 775 780 784 788 793 797 801 806 810 814 818 823 827 831 836 840 844 849 853 857 862 866 870 875 879 883 888 892 896 901 905 909 914 693 698 702 707 711 716 720 725 729 734 738 742 746 751 755 759 764 768 772 777 781 785 790 794 798 803 807 811 816 820 824 829 833 837 842 846 850 854 859 863 867 872 876 880 885 889 893 898 902 906 693 698 702 707 711 716 720 725 729 734 738 742 746 751 755 759 764 768 772 777 781 785 790 794 798 803 807 811 816 820 824 829 833 837 842 846 850 854 859 863 867 872 876 880 885 889 893 898 902 906 708 713 718 723 727 732 736 741 745 750 754 759 763 768 772 777 781 786 790 795 799 804 808 813 817 822 826 831 835 840 844 849 853 858 862 867 871 876 880 885 889 894 898 903 907 912 916 921 925 930 697 702 706 711 715 720 724 729 733 738 742 747 751 756 760 765 769 773 778 782 786 791 795 799 804 808 812 817 821 825 830 834 838 843 847 851 855 860 864 868 873 877 881 886 890 894 899 903 907 912 679 683 688 692 697 701 706 710 715 719 724 728 733 737 742 746 750 755 759 763 768 772 776 781 785 789 794 798 802 806 811 815 819 824 828 832 837 841 845 850 854 858 863 867 871 876 880 884 889 893 697 702 706 711 715 720 724 729 733 738 742 747 751 756 760 765 769 773 778 782 786 791 795 799 804 808 812 817 821 825 830 834 838 843 847 851 855 860 864 868 873 877 881 886 890 894 899 903 907 912 708 713 718 723 728 733 738 743 749 754 759 763 768 772 777 781 786 790 795 799 804 808 813 817 822 826 831 835 840 844 849 853 858 862 867 871 876 880 885 889 894 898 903 907 912 916 921 925 930 934 702 706 711 715 720 724 729 733 738 742 747 751 756 760 765 769 774 778 783 787 792 796 800 805 809 813 818 822 826 831 835 839 843 848 852 856 861 865 869 874 878 882 887 891 895 900 904 908 913 917 683 687 692 696 701 705 710 714 719 723 728 732 737 741 746 750 755 759 764 768 773 777 782 786 790 795 799 803 807 812 816 820 825 829 833 838 842 846 851 855 859 864 868 872 877 881 885 890 894 898 702 706 711 715 720 724 729 733 738 742 747 751 756 760 765 769 774 778 783 787 792 796 800 805 809 813 818 822 826 831 835 839 843 848 852 856 861 865 869 874 878 882 887 891 895 900 904 908 913 917 708 713 718 723 728 733 738 743 748 754 759 764 769 774 779 784 789 794 799 803 808 812 817 821 826 830 835 839 844 848 853 857 862 866 871 875 880 884 889 893 898 902 907 911 916 920 925 929 934 938 706 710 715 719 724 728 733 737 742 746 751 755 760 764 769 773 778 782 787 791 796 800 805 809 814 818 823 827 832 836 840 844 849 853 857 862 866 870 875 879 883 888 892 896 901 905 909 914 918 922 687 691 696 700 705 709 714 718 723 727 732 736 741 745 750 754 759 763 768 772 777 781 786 790 795 799 804 808 813 817 821 826 830 834 839 843 847 852 856 860 865 869 873 878 882 886 891 895 899 903 706 710 715 719 724 728 733 737 742 746 751 755 760 764 769 773 778 782 787 791 796 800 805 809 814 818 823 827 832 836 840 844 849 853 857 862 866 870 875 879 883 888 892 896 901 905 909 914 918 922 708 713 718 723 728 733 738 743 748 754 759 764 769 774 779 784 789 794 799 805 810 815 820 825 830 834 839 843 848 852 857 861 866 870 875 879 884 888 893 897 902 906 911 915 920 924 929 933 938 942 710 714 719 723 728 732 737 741 746 750 755 759 764 768 773 777 782 786 791 795 800 804 809 813 818 822 827 831 836 840 845 849 854 858 863 867 871 876 880 884 889 893 897 902 906 910 915 919 923 928 691 695 700 704 709 713 718 722 727 731 736 740 745 749 754 758 763 767 772 776 781 785 790 794 799 803 808 812 817 821 826 830 835 839 844 848 853 857 861 866 870 874 879 883 887 892 896 900 904 909 710 714 719 723 728 732 737 741 746 750 755 759 764 768 773 777 782 786 791 795 800 804 809 813 818 822 827 831 836 840 845 849 854 858 863 867 871 876 880 884 889 893 897 902 906 910 915 919 923 928 708 713 718 723 728 733 738 743 748 753 759 764 769 774 779 784 789 794 799 804 810 815 820 825 830 835 840 845 850 855 861 865 870 874 879 883 888 892 897 901 906 910 915 919 924 928 933 937 942 946 714 718 723 727 732 736 741 745 750 754 759 763 768 772 777 781 786 790 795 799 804 808 813 817 822 826 831 835 840 844 849 853 858 862 867 871 876 880 885 889 894 898 903 907 911 916 920 924 929 933 695 699 704 708 713 717 722 726 731 735 740 744 749 753 758 762 767 771 776 780 785 789 794 798 803 807 812 816 821 825 830 834 839 843 848 852 857 861 866 870 875 879 884 888 892 897 901 905 910 914 714 718 723 727 732 736 741 745 750 754 759 763 768 772 777 781 786 790 795 799 804 808 813 817 822 826 831 835 840 844 849 853 858 862 867 871 876 880 885 889 894 898 903 907 911 916 920 924 929 933 707 713 718 723 728 733 738 743 748 753 758 764 769 774 779 784 789 794 799 804 809 815 820 825 830 835 840 845 850 855 860 866 871 876 881 886 891 896 901 905 910 914 919 923 928 932 937 941 946 950 718 722 727 731 736 740 745 749 754 758 763 767 772 776 781 785 790 794 799 803 808 812 817 821 826 830 835 839 844 848 853 857 862 866 871 875 880 884 889 893 898 902 907 911 916 920 925 929 934 938 699 704 708 713 717 722 726 731 735 740 744 749 753 758 762 767 771 776 780 785 789 794 798 803 807 812 816 821 825 830 834 839 843 848 852 857 861 866 870 875 879 884 888 893 897 902 906 911 915 919 718 722 727 731 736 740 745 749 754 758 763 767 772 776 781 785 790 794 799 803 808 812 817 821 826 830 835 839 844 848 853 857 862 866 871 875 880 884 889 893 898 902 907 911 916 920 925 929 934 938 707 713 718 723 728 733 738 743 748 753 758 764 769 774 779 784 789 794 799 804 809 815 820 825 830 835 840 845 850 855 860 866 871 876 881 886 891 896 901 906 911 917 922 927 932 936 941 945 950 954 PAGE 60 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 24200 24320 24440 24560 24680 24800 24920 25040 25160 25280 25400 25520 25640 25760 25880 26000 26120 26240 26360 26480 26600 26720 26840 26960 27080 27200 27320 27440 27560 27680 27800 27920 28040 28160 28280 28400 28520 28640 28760 28880 29000 29120 29240 29360 29480 29600 29720 29840 29960 30080 24320 24440 24560 24680 24800 24920 25040 25160 25280 25400 25520 25640 25760 25880 26000 26120 26240 26360 26480 26600 26720 26840 26960 27080 27200 27320 27440 27560 27680 27800 27920 28040 28160 28280 28400 28520 28640 28760 28880 29000 29120 29240 29360 29480 29600 29720 29840 29960 30080 30200 918 922 926 931 935 939 944 948 952 957 961 965 970 974 978 983 987 991 996 1000 1004 1009 1013 1017 1022 1026 1030 1034 1039 1043 1047 1052 1056 1060 1065 1069 1073 1078 1082 1086 1091 1095 1099 1104 1108 1112 1117 1121 1125 1130 911 915 919 924 928 932 937 941 945 950 954 958 962 967 971 975 980 984 988 993 997 1001 1006 1010 1014 1019 1023 1027 1032 1036 1040 1045 1049 1053 1058 1062 1066 1070 1075 1079 1083 1088 1092 1096 1101 1105 1109 1114 1118 1122 911 915 919 924 928 932 937 941 945 950 954 958 962 967 971 975 980 984 988 993 997 1001 1006 1010 1014 1019 1023 1027 1032 1036 1040 1045 1049 1053 1058 1062 1066 1070 1075 1079 1083 1088 1092 1096 1101 1105 1109 1114 1118 1122 934 939 943 948 952 957 961 966 970 975 979 984 988 993 997 1002 1006 1011 1015 1020 1024 1029 1033 1038 1042 1047 1051 1056 1060 1065 1069 1074 1078 1083 1087 1092 1096 1101 1105 1110 1114 1119 1123 1128 1132 1137 1141 1146 1150 1155 916 920 925 929 933 938 944 949 953 957 962 966 970 975 979 983 988 992 996 1001 1005 1009 1013 1018 1022 1026 1031 1035 1039 1044 1048 1052 1057 1061 1065 1070 1074 1078 1083 1087 1091 1096 1100 1104 1109 1113 1117 1121 1126 1130 897 902 906 910 914 919 926 930 934 939 943 947 952 956 960 965 969 973 977 982 986 990 995 999 1003 1008 1012 1016 1021 1025 1029 1034 1038 1042 1047 1051 1055 1060 1064 1068 1073 1077 1081 1085 1090 1094 1098 1103 1107 1111 916 920 925 929 933 938 944 949 953 957 962 966 970 975 979 983 988 992 996 1001 1005 1009 1013 1018 1022 1026 1031 1035 1039 1044 1048 1052 1057 1061 1065 1070 1074 1078 1083 1087 1091 1096 1100 1104 1109 1113 1117 1121 1126 1130 939 943 948 952 957 961 968 973 977 982 986 991 995 1000 1004 1009 1013 1018 1022 1027 1031 1036 1040 1045 1049 1054 1058 1063 1067 1072 1076 1081 1085 1090 1094 1099 1103 1108 1112 1117 1121 1126 1130 1135 1139 1144 1148 1153 1157 1162 921 926 930 934 939 943 952 956 961 965 969 974 978 982 987 991 995 1000 1004 1008 1013 1017 1021 1026 1030 1034 1039 1043 1047 1052 1056 1060 1064 1069 1073 1077 1082 1086 1090 1095 1099 1103 1108 1112 1116 1121 1125 1129 1134 1138 903 907 911 915 920 924 933 938 942 946 951 955 959 964 968 972 977 981 985 990 994 998 1003 1007 1011 1016 1020 1024 1028 1033 1037 1041 1046 1050 1054 1059 1063 1067 1072 1076 1080 1085 1089 1093 1098 1102 1106 1111 1115 1119 921 926 930 934 939 943 952 956 961 965 969 974 978 982 987 991 995 1000 1004 1008 1013 1017 1021 1026 1030 1034 1039 1043 1047 1052 1056 1060 1064 1069 1073 1077 1082 1086 1090 1095 1099 1103 1108 1112 1116 1121 1125 1129 1134 1138 943 947 952 956 961 965 975 979 984 988 993 997 1002 1006 1011 1015 1020 1024 1029 1033 1038 1042 1047 1051 1056 1060 1065 1069 1074 1078 1083 1087 1092 1096 1101 1105 1110 1114 1119 1123 1128 1132 1137 1141 1146 1150 1155 1159 1164 1168 927 931 935 940 944 948 960 964 969 973 977 982 986 990 995 999 1003 1007 1012 1016 1020 1025 1029 1033 1038 1042 1046 1051 1055 1059 1064 1068 1072 1077 1081 1085 1090 1094 1098 1103 1107 1111 1115 1120 1124 1128 1133 1137 1141 1146 908 912 916 921 925 929 941 946 950 954 959 963 967 971 976 980 984 989 993 997 1002 1006 1010 1015 1019 1023 1028 1032 1036 1041 1045 1049 1054 1058 1062 1067 1071 1075 1079 1084 1088 1092 1097 1101 1105 1110 1114 1118 1123 1127 927 931 935 940 944 948 960 964 969 973 977 982 986 990 995 999 1003 1007 1012 1016 1020 1025 1029 1033 1038 1042 1046 1051 1055 1059 1064 1068 1072 1077 1081 1085 1090 1094 1098 1103 1107 1111 1115 1120 1124 1128 1133 1137 1141 1146 947 951 956 960 965 969 981 986 990 995 999 1004 1008 1013 1017 1022 1026 1031 1035 1040 1044 1049 1053 1058 1062 1067 1071 1076 1080 1085 1089 1094 1098 1103 1107 1112 1116 1121 1125 1130 1134 1139 1143 1148 1152 1157 1161 1166 1170 1175 932 936 940 945 949 953 968 972 976 981 985 989 994 998 1002 1007 1011 1015 1020 1024 1028 1033 1037 1041 1046 1050 1054 1058 1063 1067 1071 1076 1080 1084 1089 1093 1097 1102 1106 1110 1115 1119 1123 1128 1132 1136 1141 1145 1149 1154 913 917 922 926 930 935 949 953 958 962 966 971 975 979 984 988 992 997 1001 1005 1010 1014 1018 1022 1027 1031 1035 1040 1044 1048 1053 1057 1061 1066 1070 1074 1079 1083 1087 1092 1096 1100 1105 1109 1113 1118 1122 1126 1130 1135 932 936 940 945 949 953 968 972 976 981 985 989 994 998 1002 1007 1011 1015 1020 1024 1028 1033 1037 1041 1046 1050 1054 1058 1063 1067 1071 1076 1080 1084 1089 1093 1097 1102 1106 1110 1115 1119 1123 1128 1132 1136 1141 1145 1149 1154 951 955 960 964 969 973 988 992 997 1001 1006 1010 1015 1019 1024 1028 1033 1037 1042 1046 1051 1055 1060 1064 1069 1073 1078 1082 1087 1091 1096 1100 1105 1109 1114 1118 1123 1127 1132 1136 1141 1145 1150 1154 1159 1163 1168 1172 1177 1181 937 941 946 950 954 959 976 980 984 989 993 997 1001 1006 1010 1014 1019 1023 1027 1032 1036 1040 1045 1049 1053 1058 1062 1066 1071 1075 1079 1084 1088 1092 1097 1101 1105 1109 1114 1118 1122 1127 1131 1135 1140 1144 1148 1153 1157 1161 918 923 927 931 936 940 957 961 965 970 974 978 983 987 991 996 1000 1004 1009 1013 1017 1022 1026 1030 1035 1039 1043 1048 1052 1056 1061 1065 1069 1073 1078 1082 1086 1091 1095 1099 1104 1108 1112 1117 1121 1125 1130 1134 1138 1143 937 941 946 950 954 959 976 980 984 989 993 997 1001 1006 1010 1014 1019 1023 1027 1032 1036 1040 1045 1049 1053 1058 1062 1066 1071 1075 1079 1084 1088 1092 1097 1101 1105 1109 1114 1118 1122 1127 1131 1135 1140 1144 1148 1153 1157 1161 955 959 964 968 973 977 994 999 1003 1008 1012 1017 1021 1026 1030 1035 1039 1044 1048 1053 1057 1062 1066 1071 1075 1080 1084 1089 1093 1098 1102 1107 1111 1116 1120 1125 1129 1134 1138 1143 1147 1152 1156 1161 1165 1170 1174 1179 1183 1188 942 947 951 955 960 964 983 988 992 996 1001 1005 1009 1014 1018 1022 1027 1031 1035 1040 1044 1048 1052 1057 1061 1065 1070 1074 1078 1083 1087 1091 1096 1100 1104 1109 1113 1117 1122 1126 1130 1135 1139 1143 1148 1152 1156 1160 1165 1169 924 928 932 937 941 945 965 969 973 978 982 986 991 995 999 1004 1008 1012 1016 1021 1025 1029 1034 1038 1042 1047 1051 1055 1060 1064 1068 1073 1077 1081 1086 1090 1094 1099 1103 1107 1112 1116 1120 1124 1129 1133 1137 1142 1146 1150 942 947 951 955 960 964 983 988 992 996 1001 1005 1009 1014 1018 1022 1027 1031 1035 1040 1044 1048 1052 1057 1061 1065 1070 1074 1078 1083 1087 1091 1096 1100 1104 1109 1113 1117 1122 1126 1130 1135 1139 1143 1148 1152 1156 1160 1165 1169 959 963 968 972 977 981 1001 1005 1010 1014 1019 1023 1028 1032 1037 1041 1046 1050 1055 1059 1064 1068 1073 1077 1082 1086 1091 1095 1100 1104 1109 1113 1118 1122 1127 1131 1136 1140 1145 1149 1154 1158 1163 1167 1172 1176 1181 1185 1190 1194 PAGE 61 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 30200 30320 30440 30560 30680 30800 30920 31040 31160 31280 31400 31520 31640 31760 31880 32000 32120 32240 32360 32480 32600 32720 32840 32960 33080 33200 33320 33440 33560 33680 33800 33920 34040 34160 34280 34400 34520 34640 34760 34880 35000 35120 35240 35360 35480 35600 35720 35840 35960 36080 30320 30440 30560 30680 30800 30920 31040 31160 31280 31400 31520 31640 31760 31880 32000 32120 32240 32360 32480 32600 32720 32840 32960 33080 33200 33320 33440 33560 33680 33800 33920 34040 34160 34280 34400 34520 34640 34760 34880 35000 35120 35240 35360 35480 35600 35720 35840 35960 36080 36200 1134 1138 1142 1147 1151 1155 1160 1164 1168 1173 1177 1181 1186 1190 1194 1199 1203 1207 1212 1216 1220 1225 1229 1233 1238 1242 1246 1250 1255 1259 1263 1268 1272 1276 1281 1285 1289 1294 1298 1302 1307 1311 1315 1320 1324 1328 1333 1337 1341 1346 1127 1131 1135 1140 1144 1148 1153 1157 1161 1166 1170 1174 1178 1183 1187 1191 1196 1200 1204 1209 1213 1217 1222 1226 1230 1235 1239 1243 1248 1252 1256 1261 1265 1269 1274 1278 1282 1286 1291 1295 1299 1304 1308 1312 1317 1321 1325 1330 1334 1338 1127 1131 1135 1140 1144 1148 1153 1157 1161 1166 1170 1174 1178 1183 1187 1191 1196 1200 1204 1209 1213 1217 1222 1226 1230 1235 1239 1243 1248 1252 1256 1261 1265 1269 1274 1278 1282 1286 1291 1295 1299 1304 1308 1312 1317 1321 1325 1330 1334 1338 1159 1164 1168 1173 1177 1182 1186 1191 1195 1200 1204 1209 1213 1218 1222 1227 1231 1236 1240 1245 1249 1254 1258 1263 1267 1272 1276 1281 1285 1289 1294 1298 1302 1307 1311 1315 1320 1324 1328 1333 1337 1341 1346 1350 1354 1358 1363 1367 1371 1376 1134 1139 1143 1147 1152 1156 1160 1165 1169 1173 1178 1182 1186 1191 1195 1199 1204 1208 1212 1217 1221 1225 1229 1234 1238 1242 1247 1251 1255 1260 1264 1268 1273 1277 1281 1286 1290 1294 1299 1303 1307 1312 1316 1320 1325 1329 1333 1337 1342 1346 1116 1120 1124 1129 1133 1137 1142 1146 1150 1155 1159 1163 1168 1172 1176 1181 1185 1189 1193 1198 1202 1206 1211 1215 1219 1224 1228 1232 1237 1241 1245 1250 1254 1258 1263 1267 1271 1276 1280 1284 1289 1293 1297 1301 1306 1310 1314 1319 1323 1327 1134 1139 1143 1147 1152 1156 1160 1165 1169 1173 1178 1182 1186 1191 1195 1199 1204 1208 1212 1217 1221 1225 1229 1234 1238 1242 1247 1251 1255 1260 1264 1268 1273 1277 1281 1286 1290 1294 1299 1303 1307 1312 1316 1320 1325 1329 1333 1337 1342 1346 1166 1171 1175 1180 1184 1189 1193 1198 1202 1207 1211 1216 1220 1225 1229 1234 1238 1243 1247 1252 1256 1261 1265 1270 1274 1279 1283 1288 1292 1297 1301 1306 1310 1314 1319 1323 1327 1332 1336 1340 1345 1349 1353 1358 1362 1366 1371 1375 1379 1384 1142 1147 1151 1155 1160 1164 1168 1172 1177 1181 1185 1190 1194 1198 1203 1207 1211 1216 1220 1224 1229 1233 1237 1242 1246 1250 1255 1259 1263 1268 1272 1276 1280 1285 1289 1293 1298 1302 1306 1311 1315 1319 1324 1328 1332 1337 1341 1345 1350 1354 1124 1128 1132 1136 1141 1145 1149 1154 1158 1162 1167 1171 1175 1180 1184 1188 1193 1197 1201 1206 1210 1214 1219 1223 1227 1232 1236 1240 1244 1249 1253 1257 1262 1266 1270 1275 1279 1283 1288 1292 1296 1301 1305 1309 1314 1318 1322 1327 1331 1335 1142 1147 1151 1155 1160 1164 1168 1172 1177 1181 1185 1190 1194 1198 1203 1207 1211 1216 1220 1224 1229 1233 1237 1242 1246 1250 1255 1259 1263 1268 1272 1276 1280 1285 1289 1293 1298 1302 1306 1311 1315 1319 1324 1328 1332 1337 1341 1345 1350 1354 1173 1177 1182 1186 1191 1195 1200 1204 1209 1213 1218 1222 1227 1231 1236 1240 1245 1249 1254 1258 1263 1267 1272 1276 1281 1285 1290 1294 1299 1303 1308 1312 1317 1321 1326 1330 1335 1339 1344 1348 1352 1357 1361 1365 1370 1374 1378 1383 1387 1391 1150 1154 1159 1163 1167 1172 1176 1180 1185 1189 1193 1198 1202 1206 1211 1215 1219 1223 1228 1232 1236 1241 1245 1249 1254 1258 1262 1267 1271 1275 1280 1284 1288 1293 1297 1301 1306 1310 1314 1319 1323 1327 1331 1336 1340 1344 1349 1353 1357 1362 1131 1136 1140 1144 1149 1153 1157 1162 1166 1170 1175 1179 1183 1187 1192 1196 1200 1205 1209 1213 1218 1222 1226 1231 1235 1239 1244 1248 1252 1257 1261 1265 1270 1274 1278 1283 1287 1291 1295 1300 1304 1308 1313 1317 1321 1326 1330 1334 1339 1343 1150 1154 1159 1163 1167 1172 1176 1180 1185 1189 1193 1198 1202 1206 1211 1215 1219 1223 1228 1232 1236 1241 1245 1249 1254 1258 1262 1267 1271 1275 1280 1284 1288 1293 1297 1301 1306 1310 1314 1319 1323 1327 1331 1336 1340 1344 1349 1353 1357 1362 1179 1184 1188 1193 1197 1202 1206 1211 1215 1220 1224 1229 1233 1238 1242 1247 1251 1256 1260 1265 1269 1274 1278 1283 1287 1292 1296 1301 1305 1310 1314 1319 1323 1328 1332 1337 1341 1346 1350 1355 1359 1364 1368 1373 1377 1382 1386 1391 1395 1399 1158 1162 1166 1171 1175 1179 1184 1188 1192 1197 1201 1205 1210 1214 1218 1223 1227 1231 1236 1240 1244 1249 1253 1257 1262 1266 1270 1274 1279 1283 1287 1292 1296 1300 1305 1309 1313 1318 1322 1326 1331 1335 1339 1344 1348 1352 1357 1361 1365 1370 1139 1143 1148 1152 1156 1161 1165 1169 1174 1178 1182 1187 1191 1195 1200 1204 1208 1213 1217 1221 1226 1230 1234 1238 1243 1247 1251 1256 1260 1264 1269 1273 1277 1282 1286 1290 1295 1299 1303 1308 1312 1316 1321 1325 1329 1334 1338 1342 1346 1351 1158 1162 1166 1171 1175 1179 1184 1188 1192 1197 1201 1205 1210 1214 1218 1223 1227 1231 1236 1240 1244 1249 1253 1257 1262 1266 1270 1274 1279 1283 1287 1292 1296 1300 1305 1309 1313 1318 1322 1326 1331 1335 1339 1344 1348 1352 1357 1361 1365 1370 1186 1190 1195 1199 1204 1208 1213 1217 1222 1226 1231 1235 1240 1244 1249 1253 1258 1262 1267 1271 1276 1280 1285 1289 1294 1298 1303 1307 1312 1316 1321 1325 1330 1334 1339 1343 1348 1352 1357 1361 1366 1370 1375 1379 1384 1388 1393 1397 1402 1406 1166 1170 1174 1179 1183 1187 1192 1196 1200 1205 1209 1213 1217 1222 1226 1230 1235 1239 1243 1248 1252 1256 1261 1265 1269 1274 1278 1282 1287 1291 1295 1300 1304 1308 1313 1317 1321 1325 1330 1334 1338 1343 1347 1351 1356 1360 1364 1369 1373 1377 1147 1151 1156 1160 1164 1169 1173 1177 1181 1186 1190 1194 1199 1203 1207 1212 1216 1220 1225 1229 1233 1238 1242 1246 1251 1255 1259 1264 1268 1272 1277 1281 1285 1289 1294 1298 1302 1307 1311 1315 1320 1324 1328 1333 1337 1341 1346 1350 1354 1359 1166 1170 1174 1179 1183 1187 1192 1196 1200 1205 1209 1213 1217 1222 1226 1230 1235 1239 1243 1248 1252 1256 1261 1265 1269 1274 1278 1282 1287 1291 1295 1300 1304 1308 1313 1317 1321 1325 1330 1334 1338 1343 1347 1351 1356 1360 1364 1369 1373 1377 1192 1197 1201 1206 1210 1215 1219 1224 1228 1233 1237 1242 1246 1251 1255 1260 1264 1269 1273 1278 1282 1287 1291 1296 1300 1305 1309 1314 1318 1323 1327 1332 1336 1341 1345 1350 1354 1359 1363 1368 1372 1377 1381 1386 1390 1395 1399 1404 1408 1413 1173 1178 1182 1186 1191 1195 1199 1204 1208 1212 1217 1221 1225 1230 1234 1238 1243 1247 1251 1256 1260 1264 1268 1273 1277 1281 1286 1290 1294 1299 1303 1307 1312 1316 1320 1325 1329 1333 1338 1342 1346 1351 1355 1359 1364 1368 1372 1376 1381 1385 1155 1159 1163 1168 1172 1176 1181 1185 1189 1194 1198 1202 1207 1211 1215 1220 1224 1228 1232 1237 1241 1245 1250 1254 1258 1263 1267 1271 1276 1280 1284 1289 1293 1297 1302 1306 1310 1315 1319 1323 1328 1332 1336 1340 1345 1349 1353 1358 1362 1366 1173 1178 1182 1186 1191 1195 1199 1204 1208 1212 1217 1221 1225 1230 1234 1238 1243 1247 1251 1256 1260 1264 1268 1273 1277 1281 1286 1290 1294 1299 1303 1307 1312 1316 1320 1325 1329 1333 1338 1342 1346 1351 1355 1359 1364 1368 1372 1376 1381 1385 1199 1203 1208 1212 1217 1221 1226 1230 1235 1239 1244 1248 1253 1257 1262 1266 1271 1275 1280 1284 1289 1293 1298 1302 1307 1311 1316 1320 1325 1329 1334 1338 1343 1347 1352 1356 1361 1365 1370 1374 1379 1383 1388 1392 1397 1401 1406 1410 1415 1419 PAGE 62 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 36200 36320 36440 36560 36680 36800 36920 37040 37160 37280 37400 37520 37640 37760 37880 38000 38120 38240 38360 38480 38600 38720 38840 38960 39080 39200 39320 39440 39560 39680 39800 39920 40040 40160 40280 40400 40520 40640 40760 40880 41000 41120 41240 41360 41480 41600 41720 41840 41960 42080 36320 36440 36560 36680 36800 36920 37040 37160 37280 37400 37520 37640 37760 37880 38000 38120 38240 38360 38480 38600 38720 38840 38960 39080 39200 39320 39440 39560 39680 39800 39920 40040 40160 40280 40400 40520 40640 40760 40880 41000 41120 41240 41360 41480 41600 41720 41840 41960 42080 42200 1350 1354 1358 1363 1367 1371 1376 1380 1384 1389 1393 1397 1402 1406 1410 1415 1419 1423 1428 1432 1436 1441 1445 1449 1453 1457 1461 1465 1470 1474 1478 1482 1486 1490 1494 1498 1502 1506 1510 1514 1518 1522 1526 1530 1534 1538 1542 1546 1550 1554 1343 1347 1351 1356 1360 1364 1369 1373 1377 1382 1386 1390 1394 1399 1403 1407 1412 1416 1420 1425 1429 1433 1438 1442 1446 1451 1455 1459 1464 1468 1472 1476 1480 1484 1489 1493 1497 1501 1505 1509 1513 1517 1521 1525 1529 1533 1537 1541 1545 1549 1343 1347 1351 1356 1360 1364 1369 1373 1377 1382 1386 1390 1394 1399 1403 1407 1412 1416 1420 1425 1429 1433 1438 1442 1446 1451 1455 1459 1464 1468 1472 1476 1480 1484 1489 1493 1497 1501 1505 1509 1513 1517 1521 1525 1529 1533 1537 1541 1545 1549 1380 1384 1389 1393 1397 1402 1406 1410 1415 1419 1423 1428 1432 1436 1441 1445 1449 1454 1458 1462 1466 1471 1475 1479 1484 1488 1492 1497 1501 1505 1510 1514 1518 1523 1527 1531 1536 1540 1544 1549 1553 1557 1562 1566 1570 1574 1579 1583 1587 1592 1350 1355 1359 1363 1368 1372 1376 1381 1385 1389 1394 1398 1402 1407 1411 1415 1420 1424 1428 1433 1437 1441 1445 1450 1454 1458 1463 1467 1471 1476 1480 1484 1489 1493 1497 1502 1506 1510 1514 1518 1522 1527 1531 1535 1539 1543 1547 1551 1555 1559 1332 1336 1340 1345 1349 1353 1358 1362 1366 1371 1375 1379 1384 1388 1392 1397 1401 1405 1409 1414 1418 1422 1427 1431 1435 1440 1444 1448 1453 1457 1461 1466 1470 1474 1479 1483 1487 1492 1496 1500 1504 1508 1512 1516 1520 1524 1528 1532 1536 1540 1350 1355 1359 1363 1368 1372 1376 1381 1385 1389 1394 1398 1402 1407 1411 1415 1420 1424 1428 1433 1437 1441 1445 1450 1454 1458 1463 1467 1471 1476 1480 1484 1489 1493 1497 1502 1506 1510 1514 1518 1522 1527 1531 1535 1539 1543 1547 1551 1555 1559 1388 1392 1397 1401 1405 1409 1414 1418 1422 1427 1431 1435 1440 1444 1448 1453 1457 1461 1466 1470 1474 1479 1483 1487 1492 1496 1500 1505 1509 1513 1517 1522 1526 1530 1535 1539 1543 1548 1552 1556 1561 1565 1569 1574 1578 1582 1587 1591 1595 1600 1358 1363 1367 1371 1376 1380 1384 1388 1393 1397 1401 1406 1410 1414 1419 1423 1427 1432 1436 1440 1445 1449 1453 1458 1462 1466 1471 1475 1479 1484 1488 1492 1496 1501 1505 1509 1514 1518 1522 1527 1531 1535 1540 1544 1548 1552 1556 1560 1565 1569 1340 1344 1348 1352 1357 1361 1365 1370 1374 1378 1383 1387 1391 1396 1400 1404 1409 1413 1417 1422 1426 1430 1435 1439 1443 1448 1452 1456 1460 1465 1469 1473 1478 1482 1486 1491 1495 1499 1504 1508 1512 1517 1521 1525 1530 1534 1538 1542 1546 1550 1358 1363 1367 1371 1376 1380 1384 1388 1393 1397 1401 1406 1410 1414 1419 1423 1427 1432 1436 1440 1445 1449 1453 1458 1462 1466 1471 1475 1479 1484 1488 1492 1496 1501 1505 1509 1514 1518 1522 1527 1531 1535 1540 1544 1548 1552 1556 1560 1565 1569 1396 1400 1404 1409 1413 1417 1422 1426 1430 1435 1439 1443 1448 1452 1456 1460 1465 1469 1473 1478 1482 1486 1491 1495 1499 1504 1508 1512 1517 1521 1525 1530 1534 1538 1543 1547 1551 1556 1560 1564 1568 1573 1577 1581 1586 1590 1594 1599 1603 1607 1366 1370 1375 1379 1383 1388 1392 1396 1401 1405 1409 1414 1418 1422 1427 1431 1435 1439 1444 1448 1452 1457 1461 1465 1470 1474 1478 1483 1487 1491 1496 1500 1504 1509 1513 1517 1522 1526 1530 1535 1539 1543 1547 1552 1556 1560 1565 1569 1573 1578 1347 1352 1356 1360 1365 1369 1373 1378 1382 1386 1391 1395 1399 1403 1408 1412 1416 1421 1425 1429 1434 1438 1442 1447 1451 1455 1460 1464 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1484 1488 1493 1497 1501 1505 1510 1514 1518 1523 1527 1531 1536 1540 1544 1549 1553 1557 1562 1566 1570 1575 1382 1386 1390 1395 1399 1403 1408 1412 1416 1421 1425 1429 1433 1438 1442 1446 1451 1455 1459 1464 1468 1472 1477 1481 1485 1490 1494 1498 1503 1507 1511 1516 1520 1524 1529 1533 1537 1541 1546 1550 1554 1559 1563 1567 1572 1576 1580 1585 1589 1593 1417 1422 1426 1431 1435 1440 1444 1449 1453 1458 1462 1467 1471 1475 1480 1484 1488 1493 1497 1501 1505 1510 1514 1518 1523 1527 1531 1536 1540 1544 1549 1553 1557 1562 1566 1570 1575 1579 1583 1588 1592 1596 1601 1605 1609 1613 1618 1622 1626 1631 1389 1394 1398 1402 1407 1411 1415 1420 1424 1428 1433 1437 1441 1446 1450 1454 1459 1463 1467 1472 1476 1480 1484 1489 1493 1497 1502 1506 1510 1515 1519 1523 1528 1532 1536 1541 1545 1549 1554 1558 1562 1567 1571 1575 1580 1584 1588 1592 1597 1601 1371 1375 1379 1384 1388 1392 1397 1401 1405 1410 1414 1418 1423 1427 1431 1436 1440 1444 1448 1453 1457 1461 1466 1470 1474 1479 1483 1487 1492 1496 1500 1505 1509 1513 1518 1522 1526 1531 1535 1539 1544 1548 1552 1556 1561 1565 1569 1574 1578 1582 1389 1394 1398 1402 1407 1411 1415 1420 1424 1428 1433 1437 1441 1446 1450 1454 1459 1463 1467 1472 1476 1480 1484 1489 1493 1497 1502 1506 1510 1515 1519 1523 1528 1532 1536 1541 1545 1549 1554 1558 1562 1567 1571 1575 1580 1584 1588 1592 1597 1601 1424 1428 1433 1437 1442 1446 1451 1455 1460 1464 1469 1473 1478 1482 1487 1491 1496 1500 1505 1509 1513 1518 1522 1526 1531 1535 1539 1544 1548 1552 1556 1561 1565 1569 1574 1578 1582 1587 1591 1595 1600 1604 1608 1613 1617 1621 1626 1630 1634 1639 PAGE 63 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 42200 42320 42440 42560 42680 42800 42920 43040 43160 43280 43400 43520 43640 43760 43880 44000 44120 44240 44360 44480 44600 44720 44840 44960 45080 45200 45320 45440 45560 45680 45800 45920 46040 46160 46280 46400 46520 46640 46760 46880 47000 47120 47240 47360 47480 47600 47720 47840 47960 48080 42320 42440 42560 42680 42800 42920 43040 43160 43280 43400 43520 43640 43760 43880 44000 44120 44240 44360 44480 44600 44720 44840 44960 45080 45200 45320 45440 45560 45680 45800 45920 46040 46160 46280 46400 46520 46640 46760 46880 47000 47120 47240 47360 47480 47600 47720 47840 47960 48080 48200 1558 1562 1566 1570 1574 1578 1582 1586 1590 1594 1598 1602 1606 1610 1614 1618 1622 1626 1630 1634 1638 1642 1646 1650 1654 1658 1662 1666 1671 1675 1679 1683 1687 1691 1695 1699 1703 1707 1711 1715 1719 1723 1727 1731 1735 1739 1743 1747 1751 1755 1553 1557 1561 1565 1569 1573 1577 1581 1585 1589 1593 1597 1601 1605 1609 1613 1617 1621 1625 1629 1633 1637 1641 1645 1649 1653 1657 1661 1665 1669 1673 1677 1681 1685 1690 1694 1698 1702 1706 1710 1714 1718 1722 1726 1730 1734 1738 1742 1746 1750 1553 1557 1561 1565 1569 1573 1577 1581 1585 1589 1593 1597 1601 1605 1609 1613 1617 1621 1625 1629 1633 1637 1641 1645 1649 1653 1657 1661 1665 1669 1673 1677 1681 1685 1690 1694 1698 1702 1706 1710 1714 1718 1722 1726 1730 1734 1738 1742 1746 1750 1596 1600 1605 1609 1613 1618 1622 1626 1631 1635 1639 1644 1648 1652 1657 1661 1665 1670 1674 1678 1682 1687 1691 1695 1700 1704 1708 1713 1717 1721 1726 1730 1734 1739 1743 1747 1752 1756 1760 1765 1769 1773 1778 1782 1786 1790 1795 1799 1803 1808 1563 1567 1571 1575 1579 1583 1587 1591 1595 1599 1603 1607 1611 1615 1619 1623 1627 1631 1635 1639 1643 1647 1651 1655 1659 1663 1667 1671 1675 1679 1683 1687 1691 1695 1699 1703 1707 1711 1715 1719 1723 1728 1732 1736 1740 1744 1748 1752 1756 1760 1544 1548 1552 1556 1560 1564 1568 1572 1576 1580 1584 1588 1592 1596 1600 1604 1608 1612 1616 1620 1624 1628 1632 1636 1640 1644 1648 1652 1656 1661 1665 1669 1673 1677 1681 1685 1689 1693 1697 1701 1705 1709 1713 1717 1721 1725 1729 1733 1737 1741 1563 1567 1571 1575 1579 1583 1587 1591 1595 1599 1603 1607 1611 1615 1619 1623 1627 1631 1635 1639 1643 1647 1651 1655 1659 1663 1667 1671 1675 1679 1683 1687 1691 1695 1699 1703 1707 1711 1715 1719 1723 1728 1732 1736 1740 1744 1748 1752 1756 1760 1604 1608 1613 1617 1621 1625 1630 1634 1638 1643 1647 1651 1656 1660 1664 1669 1673 1677 1682 1686 1690 1695 1699 1703 1708 1712 1716 1721 1725 1729 1733 1738 1742 1746 1751 1755 1759 1764 1768 1772 1777 1781 1785 1790 1794 1798 1803 1807 1811 1816 1573 1577 1581 1585 1589 1593 1597 1601 1605 1609 1613 1617 1621 1625 1629 1633 1637 1641 1645 1649 1653 1657 1661 1665 1669 1673 1677 1681 1685 1689 1693 1697 1701 1705 1709 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1743 1747 1751 1755 1759 1763 1767 1771 1775 1779 1783 1787 1791 1795 1799 1579 1583 1588 1592 1596 1601 1605 1609 1613 1618 1622 1626 1631 1635 1639 1644 1648 1652 1656 1660 1664 1668 1672 1676 1680 1684 1688 1692 1696 1700 1704 1708 1712 1716 1720 1724 1728 1732 1736 1740 1744 1748 1752 1756 1760 1764 1768 1772 1776 1780 1598 1602 1606 1611 1615 1619 1624 1628 1632 1637 1641 1645 1649 1654 1658 1662 1666 1670 1674 1679 1683 1687 1691 1695 1699 1703 1707 1711 1715 1719 1723 1727 1731 1735 1739 1743 1747 1751 1755 1759 1763 1767 1771 1775 1779 1783 1787 1791 1795 1799 1635 1639 1644 1648 1652 1657 1661 1665 1670 1674 1678 1683 1687 1691 1696 1700 1704 1709 1713 1717 1721 1726 1730 1734 1739 1743 1747 1752 1756 1760 1765 1769 1773 1778 1782 1786 1791 1795 1799 1804 1808 1812 1817 1821 1825 1829 1834 1838 1842 1847 1605 1610 1614 1618 1623 1627 1631 1636 1640 1644 1649 1653 1657 1662 1666 1670 1675 1679 1683 1688 1692 1696 1700 1704 1708 1712 1717 1721 1725 1729 1733 1737 1741 1745 1749 1753 1757 1761 1765 1769 1773 1777 1781 1785 1789 1793 1797 1801 1805 1809 1587 1591 1595 1600 1604 1608 1613 1617 1621 1626 1630 1634 1639 1643 1647 1652 1656 1660 1664 1669 1673 1677 1682 1686 1690 1694 1698 1702 1706 1710 1714 1718 1722 1726 1730 1734 1738 1742 1746 1750 1754 1758 1762 1766 1770 1774 1778 1782 1786 1790 1605 1610 1614 1618 1623 1627 1631 1636 1640 1644 1649 1653 1657 1662 1666 1670 1675 1679 1683 1688 1692 1696 1700 1704 1708 1712 1717 1721 1725 1729 1733 1737 1741 1745 1749 1753 1757 1761 1765 1769 1773 1777 1781 1785 1789 1793 1797 1801 1805 1809 1643 1647 1652 1656 1660 1664 1669 1673 1677 1682 1686 1690 1695 1699 1703 1708 1712 1716 1721 1725 1729 1734 1738 1742 1747 1751 1755 1760 1764 1768 1772 1777 1781 1785 1790 1794 1798 1803 1807 1811 1816 1820 1824 1829 1833 1837 1842 1846 1850 1855 PAGE 64 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 48200 48320 48440 48560 48680 48800 48920 49040 49160 49280 49400 49520 49640 49760 49880 50000 50120 50240 50360 50480 50600 50720 50840 50960 51080 51200 51320 51440 51560 51680 51800 51920 52040 52160 52280 52400 52520 52640 52760 52880 53000 53120 53240 53360 53480 53600 53720 53840 53960 54080 48320 48440 48560 48680 48800 48920 49040 49160 49280 49400 49520 49640 49760 49880 50000 50120 50240 50360 50480 50600 50720 50840 50960 51080 51200 51320 51440 51560 51680 51800 51920 52040 52160 52280 52400 52520 52640 52760 52880 53000 53120 53240 53360 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2012 2016 2020 2024 2028 2032 2036 2040 2044 1793 1797 1801 1805 1809 1813 1817 1821 1825 1829 1833 1837 1842 1846 1850 1854 1858 1862 1866 1870 1874 1878 1882 1886 1890 1894 1898 1902 1906 1910 1914 1918 1922 1926 1930 1934 1938 1942 1946 1950 1954 1958 1962 1966 1970 1974 1978 1982 1986 1990 1775 1779 1783 1787 1791 1795 1799 1803 1807 1811 1815 1819 1823 1827 1831 1835 1839 1843 1847 1851 1855 1859 1863 1867 1871 1875 1879 1883 1887 1891 1895 1899 1903 1907 1911 1915 1919 1923 1927 1931 1935 1939 1943 1947 1951 1955 1959 1963 1967 1972 1793 1797 1801 1805 1809 1813 1817 1821 1825 1829 1833 1837 1842 1846 1850 1854 1858 1862 1866 1870 1874 1878 1882 1886 1890 1894 1898 1902 1906 1910 1914 1918 1922 1926 1930 1934 1938 1942 1946 1950 1954 1958 1962 1966 1970 1974 1978 1982 1986 1990 1843 1848 1852 1856 1861 1865 1869 1874 1878 1882 1886 1891 1895 1899 1904 1908 1912 1917 1921 1925 1930 1934 1938 1943 1947 1951 1956 1960 1964 1969 1973 1977 1982 1986 1990 1994 1999 2003 2007 2012 2016 2020 2025 2029 2033 2038 2042 2046 2050 2054 1803 1807 1811 1815 1819 1823 1827 1831 1835 1839 1843 1847 1851 1855 1859 1863 1867 1871 1875 1880 1884 1888 1892 1896 1900 1904 1908 1912 1916 1920 1924 1928 1932 1936 1940 1944 1948 1952 1956 1960 1964 1968 1972 1976 1980 1984 1988 1992 1996 2000 1784 1788 1792 1796 1800 1804 1809 1813 1817 1821 1825 1829 1833 1837 1841 1845 1849 1853 1857 1861 1865 1869 1873 1877 1881 1885 1889 1893 1897 1901 1905 1909 1913 1917 1921 1925 1929 1933 1937 1941 1945 1949 1953 1957 1961 1965 1969 1973 1977 1981 1803 1807 1811 1815 1819 1823 1827 1831 1835 1839 1843 1847 1851 1855 1859 1863 1867 1871 1875 1880 1884 1888 1892 1896 1900 1904 1908 1912 1916 1920 1924 1928 1932 1936 1940 1944 1948 1952 1956 1960 1964 1968 1972 1976 1980 1984 1988 1992 1996 2000 1851 1855 1860 1864 1868 1873 1877 1881 1886 1890 1894 1899 1903 1907 1912 1916 1920 1925 1929 1933 1937 1942 1946 1950 1955 1959 1963 1968 1972 1976 1981 1985 1989 1994 1998 2002 2007 2011 2015 2020 2024 2028 2033 2037 2041 2045 2050 2054 2058 2063 1813 1817 1821 1825 1829 1833 1837 1841 1845 1849 1853 1857 1861 1865 1869 1873 1877 1881 1885 1889 1893 1897 1901 1905 1909 1913 1918 1922 1926 1930 1934 1938 1942 1946 1950 1954 1958 1962 1966 1970 1974 1978 1982 1986 1990 1994 1998 2002 2006 2010 1794 1798 1802 1806 1810 1814 1818 1822 1826 1830 1834 1838 1842 1847 1851 1855 1859 1863 1867 1871 1875 1879 1883 1887 1891 1895 1899 1903 1907 1911 1915 1919 1923 1927 1931 1935 1939 1943 1947 1951 1955 1959 1963 1967 1971 1975 1979 1983 1987 1991 1813 1817 1821 1825 1829 1833 1837 1841 1845 1849 1853 1857 1861 1865 1869 1873 1877 1881 1885 1889 1893 1897 1901 1905 1909 1913 1918 1922 1926 1930 1934 1938 1942 1946 1950 1954 1958 1962 1966 1970 1974 1978 1982 1986 1990 1994 1998 2002 2006 2010 1859 1863 1868 1872 1876 1880 1885 1889 1893 1898 1902 1906 1911 1915 1919 1924 1928 1932 1937 1941 1945 1950 1954 1958 1963 1967 1971 1976 1980 1984 1988 1993 1997 2001 2006 2010 2014 2019 2023 2027 2032 2036 2040 2045 2049 2053 2058 2062 2066 2071 PAGE 65 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 54200 54320 54440 54560 54680 54800 54920 55040 55160 55280 55400 55520 55640 55760 55880 56000 56120 56240 56360 56480 56600 56720 56840 56960 57080 57200 57320 57440 57560 57680 57800 57920 58040 58160 58280 58400 58520 58640 58760 58880 59000 59120 59240 59360 59480 59600 59720 59840 59960 60080 54320 54440 54560 54680 54800 54920 55040 55160 55280 55400 55520 55640 55760 55880 56000 56120 56240 56360 56480 56600 56720 56840 56960 57080 57200 57320 57440 57560 57680 57800 57920 58040 58160 58280 58400 58520 58640 58760 58880 59000 59120 59240 59360 59480 59600 59720 59840 59960 60080 60200 1960 1964 1968 1972 1976 1980 1984 1988 1992 1996 2000 2004 2008 2012 2016 2020 2024 2028 2032 2036 2040 2044 2048 2052 2056 2060 2064 2068 2073 2077 2081 2085 2089 2093 2097 2101 2105 2109 2113 2117 2121 2125 2129 2133 2137 2141 2145 2149 2153 2157 1955 1959 1963 1967 1971 1975 1979 1983 1987 1991 1995 1999 2003 2007 2011 2015 2019 2023 2027 2031 2035 2039 2043 2047 2051 2055 2059 2063 2067 2071 2075 2079 2083 2087 2092 2096 2100 2104 2108 2112 2116 2120 2124 2128 2132 2136 2140 2144 2148 2152 1955 1959 1963 1967 1971 1975 1979 1983 1987 1991 1995 1999 2003 2007 2011 2015 2019 2023 2027 2031 2035 2039 2043 2047 2051 2055 2059 2063 2067 2071 2075 2079 2083 2087 2092 2096 2100 2104 2108 2112 2116 2120 2124 2128 2132 2136 2140 2144 2148 2152 2019 2023 2027 2031 2035 2039 2043 2047 2051 2055 2059 2063 2067 2071 2075 2079 2083 2087 2091 2095 2099 2103 2107 2111 2115 2119 2123 2127 2131 2135 2139 2143 2147 2151 2155 2159 2163 2167 2171 2175 2179 2183 2187 2191 2195 2199 2203 2207 2212 2216 1965 1969 1973 1977 1981 1985 1989 1993 1997 2001 2005 2009 2013 2017 2021 2025 2029 2033 2037 2041 2045 2049 2053 2057 2061 2065 2069 2073 2077 2081 2085 2089 2093 2097 2101 2105 2109 2113 2117 2121 2125 2130 2134 2138 2142 2146 2150 2154 2158 2162 1946 1950 1954 1958 1962 1966 1970 1974 1978 1982 1986 1990 1994 1998 2002 2006 2010 2014 2018 2022 2026 2030 2034 2038 2042 2046 2050 2054 2058 2063 2067 2071 2075 2079 2083 2087 2091 2095 2099 2103 2107 2111 2115 2119 2123 2127 2131 2135 2139 2143 1965 1969 1973 1977 1981 1985 1989 1993 1997 2001 2005 2009 2013 2017 2021 2025 2029 2033 2037 2041 2045 2049 2053 2057 2061 2065 2069 2073 2077 2081 2085 2089 2093 2097 2101 2105 2109 2113 2117 2121 2125 2130 2134 2138 2142 2146 2150 2154 2158 2162 2028 2032 2036 2040 2044 2049 2053 2057 2061 2065 2069 2073 2077 2081 2085 2089 2093 2097 2101 2105 2109 2113 2117 2121 2125 2129 2133 2137 2141 2145 2149 2153 2157 2161 2165 2169 2173 2177 2181 2185 2189 2193 2197 2201 2205 2209 2213 2217 2221 2225 1975 1979 1983 1987 1991 1995 1999 2003 2007 2011 2015 2019 2023 2027 2031 2035 2039 2043 2047 2051 2055 2059 2063 2067 2071 2075 2079 2083 2087 2091 2095 2099 2103 2107 2111 2115 2119 2123 2127 2131 2135 2139 2143 2147 2151 2155 2159 2163 2168 2172 1956 1960 1964 1968 1972 1976 1980 1984 1988 1992 1996 2000 2004 2008 2012 2016 2020 2024 2028 2032 2036 2040 2044 2048 2052 2056 2060 2064 2068 2072 2076 2080 2084 2088 2092 2096 2101 2105 2109 2113 2117 2121 2125 2129 2133 2137 2141 2145 2149 2153 1975 1979 1983 1987 1991 1995 1999 2003 2007 2011 2015 2019 2023 2027 2031 2035 2039 2043 2047 2051 2055 2059 2063 2067 2071 2075 2079 2083 2087 2091 2095 2099 2103 2107 2111 2115 2119 2123 2127 2131 2135 2139 2143 2147 2151 2155 2159 2163 2168 2172 2038 2042 2046 2050 2054 2058 2062 2066 2070 2074 2078 2082 2087 2091 2095 2099 2103 2107 2111 2115 2119 2123 2127 2131 2135 2139 2143 2147 2151 2155 2159 2163 2167 2171 2175 2179 2183 2187 2191 2195 2199 2203 2207 2211 2215 2219 2223 2227 2231 2235 1984 1988 1992 1996 2000 2005 2009 2013 2017 2021 2025 2029 2033 2037 2041 2045 2049 2053 2057 2061 2065 2069 2073 2077 2081 2085 2089 2093 2097 2101 2105 2109 2113 2117 2121 2125 2129 2133 2137 2141 2145 2149 2153 2157 2161 2165 2169 2173 2177 2181 1966 1970 1974 1978 1982 1986 1990 1994 1998 2002 2006 2010 2014 2018 2022 2026 2030 2034 2038 2042 2046 2050 2054 2058 2062 2066 2070 2074 2078 2082 2086 2090 2094 2098 2102 2106 2110 2114 2118 2122 2126 2130 2134 2139 2143 2147 2151 2155 2159 2163 1984 1988 1992 1996 2000 2005 2009 2013 2017 2021 2025 2029 2033 2037 2041 2045 2049 2053 2057 2061 2065 2069 2073 2077 2081 2085 2089 2093 2097 2101 2105 2109 2113 2117 2121 2125 2129 2133 2137 2141 2145 2149 2153 2157 2161 2165 2169 2173 2177 2181 2048 2052 2056 2060 2064 2068 2072 2076 2080 2084 2088 2092 2096 2100 2104 2108 2112 2116 2120 2125 2129 2133 2137 2141 2145 2149 2153 2157 2161 2165 2169 2173 2177 2181 2185 2189 2193 2197 2201 2205 2209 2213 2217 2221 2225 2229 2233 2237 2241 2245 1994 1998 2002 2006 2010 2014 2018 2022 2026 2030 2034 2038 2043 2047 2051 2055 2059 2063 2067 2071 2075 2079 2083 2087 2091 2095 2099 2103 2107 2111 2115 2119 2123 2127 2131 2135 2139 2143 2147 2151 2155 2159 2163 2167 2171 2175 2179 2183 2187 2191 1976 1980 1984 1988 1992 1996 2000 2004 2008 2012 2016 2020 2024 2028 2032 2036 2040 2044 2048 2052 2056 2060 2064 2068 2072 2076 2080 2084 2088 2092 2096 2100 2104 2108 2112 2116 2120 2124 2128 2132 2136 2140 2144 2148 2152 2156 2160 2164 2168 2173 1994 1998 2002 2006 2010 2014 2018 2022 2026 2030 2034 2038 2043 2047 2051 2055 2059 2063 2067 2071 2075 2079 2083 2087 2091 2095 2099 2103 2107 2111 2115 2119 2123 2127 2131 2135 2139 2143 2147 2151 2155 2159 2163 2167 2171 2175 2179 2183 2187 2191 2058 2062 2066 2070 2074 2078 2082 2086 2090 2094 2098 2102 2106 2110 2114 2118 2122 2126 2130 2134 2138 2142 2146 2150 2154 2159 2163 2167 2171 2175 2179 2183 2187 2191 2195 2199 2203 2207 2211 2215 2219 2223 2227 2231 2235 2239 2243 2247 2251 2255 2004 2008 2012 2016 2020 2024 2028 2032 2036 2040 2044 2048 2052 2056 2060 2064 2068 2072 2076 2081 2085 2089 2093 2097 2101 2105 2109 2113 2117 2121 2125 2129 2133 2137 2141 2145 2149 2153 2157 2161 2165 2169 2173 2177 2181 2185 2189 2193 2197 2201 1985 1989 1993 1997 2001 2005 2010 2014 2018 2022 2026 2030 2034 2038 2042 2046 2050 2054 2058 2062 2066 2070 2074 2078 2082 2086 2090 2094 2098 2102 2106 2110 2114 2118 2122 2126 2130 2134 2138 2142 2146 2150 2154 2158 2162 2166 2170 2174 2178 2182 2004 2008 2012 2016 2020 2024 2028 2032 2036 2040 2044 2048 2052 2056 2060 2064 2068 2072 2076 2081 2085 2089 2093 2097 2101 2105 2109 2113 2117 2121 2125 2129 2133 2137 2141 2145 2149 2153 2157 2161 2165 2169 2173 2177 2181 2185 2189 2193 2197 2201 2067 2071 2076 2080 2084 2088 2092 2096 2100 2104 2108 2112 2116 2120 2124 2128 2132 2136 2140 2144 2148 2152 2156 2160 2164 2168 2172 2176 2180 2184 2188 2192 2197 2201 2205 2209 2213 2217 2221 2225 2229 2233 2237 2241 2245 2249 2253 2257 2261 2265 2014 2018 2022 2026 2030 2034 2038 2042 2046 2050 2054 2058 2062 2066 2070 2074 2078 2082 2086 2090 2094 2098 2102 2106 2110 2114 2119 2123 2127 2131 2135 2139 2143 2147 2151 2155 2159 2163 2167 2171 2175 2179 2183 2187 2191 2195 2199 2203 2207 2211 1995 1999 2003 2007 2011 2015 2019 2023 2027 2031 2035 2039 2043 2048 2052 2056 2060 2064 2068 2072 2076 2080 2084 2088 2092 2096 2100 2104 2108 2112 2116 2120 2124 2128 2132 2136 2140 2144 2148 2152 2156 2160 2164 2168 2172 2176 2180 2184 2188 2192 2014 2018 2022 2026 2030 2034 2038 2042 2046 2050 2054 2058 2062 2066 2070 2074 2078 2082 2086 2090 2094 2098 2102 2106 2110 2114 2119 2123 2127 2131 2135 2139 2143 2147 2151 2155 2159 2163 2167 2171 2175 2179 2183 2187 2191 2195 2199 2203 2207 2211 2075 2079 2084 2088 2092 2096 2101 2105 2109 2114 2118 2122 2126 2130 2134 2138 2142 2146 2150 2154 2158 2162 2166 2170 2174 2178 2182 2186 2190 2194 2198 2202 2206 2210 2214 2218 2222 2226 2230 2235 2239 2243 2247 2251 2255 2259 2263 2267 2271 2275 PAGE 66 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN 0 NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 60200 60320 60440 60560 60680 60800 60920 61040 61160 61280 61400 61520 61640 61760 61880 62000 62120 62240 62360 62480 62600 62720 62840 62960 63080 63200 63320 63440 63560 63680 63800 63920 64040 64160 64280 64400 64520 64640 64760 64880 65000 65120 65240 65360 65480 65600 65720 65840 65960 66080 60320 60440 60560 60680 60800 60920 61040 61160 61280 61400 61520 61640 61760 61880 62000 62120 62240 62360 62480 62600 62720 62840 62960 63080 63200 63320 63440 63560 63680 63800 63920 64040 64160 64280 64400 64520 64640 64760 64880 65000 65120 65240 65360 65480 65600 65720 65840 65960 66080 66200 2161 2165 2169 2173 2177 2181 2185 2189 2193 2197 2201 2205 2209 2213 2217 2221 2225 2229 2233 2237 2241 2245 2249 2253 2257 2261 2265 2269 2274 2278 2282 2286 2290 2294 2298 2302 2306 2310 2314 2318 2322 2326 2330 2334 2338 2342 2346 2350 2354 2358 2156 2160 2164 2168 2172 2176 2180 2184 2188 2192 2196 2200 2204 2208 2212 2216 2220 2224 2228 2232 2236 2240 2244 2248 2252 2256 2260 2264 2268 2272 2276 2280 2284 2288 2293 2297 2301 2305 2309 2313 2317 2321 2325 2329 2333 2337 2341 2345 2349 2353 2156 2160 2164 2168 2172 2176 2180 2184 2188 2192 2196 2200 2204 2208 2212 2216 2220 2224 2228 2232 2236 2240 2244 2248 2252 2256 2260 2264 2268 2272 2276 2280 2284 2288 2293 2297 2301 2305 2309 2313 2317 2321 2325 2329 2333 2337 2341 2345 2349 2353 2220 2224 2228 2232 2236 2240 2244 2248 2252 2256 2260 2264 2268 2272 2276 2280 2284 2288 2292 2296 2300 2304 2308 2312 2316 2320 2324 2328 2332 2336 2340 2344 2348 2352 2356 2360 2364 2368 2372 2376 2380 2384 2388 2392 2396 2400 2404 2408 2413 2417 2166 2170 2174 2178 2182 2186 2190 2194 2198 2202 2206 2210 2214 2218 2222 2226 2230 2234 2238 2242 2246 2250 2254 2258 2262 2266 2270 2274 2278 2282 2286 2290 2294 2298 2302 2306 2310 2314 2318 2322 2326 2331 2335 2339 2343 2347 2351 2355 2359 2363 2147 2151 2155 2159 2163 2167 2171 2175 2179 2183 2187 2191 2195 2199 2203 2207 2211 2215 2219 2223 2227 2231 2235 2239 2243 2247 2251 2255 2259 2264 2268 2272 2276 2280 2284 2288 2292 2296 2300 2304 2308 2312 2316 2320 2324 2328 2332 2336 2340 2344 2166 2170 2174 2178 2182 2186 2190 2194 2198 2202 2206 2210 2214 2218 2222 2226 2230 2234 2238 2242 2246 2250 2254 2258 2262 2266 2270 2274 2278 2282 2286 2290 2294 2298 2302 2306 2310 2314 2318 2322 2326 2331 2335 2339 2343 2347 2351 2355 2359 2363 2229 2233 2237 2241 2245 2250 2254 2258 2262 2266 2270 2274 2278 2282 2286 2290 2294 2298 2302 2306 2310 2314 2318 2322 2326 2330 2334 2338 2342 2346 2350 2354 2358 2362 2366 2370 2374 2378 2382 2386 2390 2394 2398 2402 2406 2410 2414 2418 2422 2426 2176 2180 2184 2188 2192 2196 2200 2204 2208 2212 2216 2220 2224 2228 2232 2236 2240 2244 2248 2252 2256 2260 2264 2268 2272 2276 2280 2284 2288 2292 2296 2300 2304 2308 2312 2316 2320 2324 2328 2332 2336 2340 2344 2348 2352 2356 2360 2364 2369 2373 2157 2161 2165 2169 2173 2177 2181 2185 2189 2193 2197 2201 2205 2209 2213 2217 2221 2225 2229 2233 2237 2241 2245 2249 2253 2257 2261 2265 2269 2273 2277 2281 2285 2289 2293 2297 2302 2306 2310 2314 2318 2322 2326 2330 2334 2338 2342 2346 2350 2354 2176 2180 2184 2188 2192 2196 2200 2204 2208 2212 2216 2220 2224 2228 2232 2236 2240 2244 2248 2252 2256 2260 2264 2268 2272 2276 2280 2284 2288 2292 2296 2300 2304 2308 2312 2316 2320 2324 2328 2332 2336 2340 2344 2348 2352 2356 2360 2364 2369 2373 2239 2243 2247 2251 2255 2259 2263 2267 2271 2275 2279 2283 2288 2292 2296 2300 2304 2308 2312 2316 2320 2324 2328 2332 2336 2340 2344 2348 2352 2356 2360 2364 2368 2372 2376 2380 2384 2388 2392 2396 2400 2404 2408 2412 2416 2420 2424 2428 2432 2436 2185 2189 2193 2197 2201 2206 2210 2214 2218 2222 2226 2230 2234 2238 2242 2246 2250 2254 2258 2262 2266 2270 2274 2278 2282 2286 2290 2294 2298 2302 2306 2310 2314 2318 2322 2326 2330 2334 2338 2342 2346 2350 2354 2358 2362 2366 2370 2374 2378 2382 2167 2171 2175 2179 2183 2187 2191 2195 2199 2203 2207 2211 2215 2219 2223 2227 2231 2235 2239 2243 2247 2251 2255 2259 2263 2267 2271 2275 2279 2283 2287 2291 2295 2299 2303 2307 2311 2315 2319 2323 2327 2331 2335 2340 2344 2348 2352 2356 2360 2364 2185 2189 2193 2197 2201 2206 2210 2214 2218 2222 2226 2230 2234 2238 2242 2246 2250 2254 2258 2262 2266 2270 2274 2278 2282 2286 2290 2294 2298 2302 2306 2310 2314 2318 2322 2326 2330 2334 2338 2342 2346 2350 2354 2358 2362 2366 2370 2374 2378 2382 2249 2253 2257 2261 2265 2269 2273 2277 2281 2285 2289 2293 2297 2301 2305 2309 2313 2317 2321 2326 2330 2334 2338 2342 2346 2350 2354 2358 2362 2366 2370 2374 2378 2382 2386 2390 2394 2398 2402 2406 2410 2414 2418 2422 2426 2430 2434 2438 2442 2446 2195 2199 2203 2207 2211 2215 2219 2223 2227 2231 2235 2239 2244 2248 2252 2256 2260 2264 2268 2272 2276 2280 2284 2288 2292 2296 2300 2304 2308 2312 2316 2320 2324 2328 2332 2336 2340 2344 2348 2352 2356 2360 2364 2368 2372 2376 2380 2384 2388 2392 2177 2181 2185 2189 2193 2197 2201 2205 2209 2213 2217 2221 2225 2229 2233 2237 2241 2245 2249 2253 2257 2261 2265 2269 2273 2277 2281 2285 2289 2293 2297 2301 2305 2309 2313 2317 2321 2325 2329 2333 2337 2341 2345 2349 2353 2357 2361 2365 2369 2374 2195 2199 2203 2207 2211 2215 2219 2223 2227 2231 2235 2239 2244 2248 2252 2256 2260 2264 2268 2272 2276 2280 2284 2288 2292 2296 2300 2304 2308 2312 2316 2320 2324 2328 2332 2336 2340 2344 2348 2352 2356 2360 2364 2368 2372 2376 2380 2384 2388 2392 2259 2263 2267 2271 2275 2279 2283 2287 2291 2295 2299 2303 2307 2311 2315 2319 2323 2327 2331 2335 2339 2343 2347 2351 2355 2360 2364 2368 2372 2376 2380 2384 2388 2392 2396 2400 2404 2408 2412 2416 2420 2424 2428 2432 2436 2440 2444 2448 2452 2456 2205 2209 2213 2217 2221 2225 2229 2233 2237 2241 2245 2249 2253 2257 2261 2265 2269 2273 2277 2282 2286 2290 2294 2298 2302 2306 2310 2314 2318 2322 2326 2330 2334 2338 2342 2346 2350 2354 2358 2362 2366 2370 2374 2378 2382 2386 2390 2394 2398 2402 2186 2190 2194 2198 2202 2206 2211 2215 2219 2223 2227 2231 2235 2239 2243 2247 2251 2255 2259 2263 2267 2271 2275 2279 2283 2287 2291 2295 2299 2303 2307 2311 2315 2319 2323 2327 2331 2335 2339 2343 2347 2351 2355 2359 2363 2367 2371 2375 2379 2383 2205 2209 2213 2217 2221 2225 2229 2233 2237 2241 2245 2249 2253 2257 2261 2265 2269 2273 2277 2282 2286 2290 2294 2298 2302 2306 2310 2314 2318 2322 2326 2330 2334 2338 2342 2346 2350 2354 2358 2362 2366 2370 2374 2378 2382 2386 2390 2394 2398 2402 2269 2273 2277 2281 2285 2289 2293 2297 2301 2305 2309 2313 2317 2321 2325 2329 2333 2337 2341 2345 2349 2353 2357 2361 2365 2369 2373 2377 2381 2385 2389 2393 2398 2402 2406 2410 2414 2418 2422 2426 2430 2434 2438 2442 2446 2450 2454 2458 2462 2466 2215 2219 2223 2227 2231 2235 2239 2243 2247 2251 2255 2259 2263 2267 2271 2275 2279 2283 2287 2291 2295 2299 2303 2307 2311 2315 2320 2324 2328 2332 2336 2340 2344 2348 2352 2356 2360 2364 2368 2372 2376 2380 2384 2388 2392 2396 2400 2404 2408 2412 2196 2200 2204 2208 2212 2216 2220 2224 2228 2232 2236 2240 2244 2249 2253 2257 2261 2265 2269 2273 2277 2281 2285 2289 2293 2297 2301 2305 2309 2313 2317 2321 2325 2329 2333 2337 2341 2345 2349 2353 2357 2361 2365 2369 2373 2377 2381 2385 2389 2393 2215 2219 2223 2227 2231 2235 2239 2243 2247 2251 2255 2259 2263 2267 2271 2275 2279 2283 2287 2291 2295 2299 2303 2307 2311 2315 2320 2324 2328 2332 2336 2340 2344 2348 2352 2356 2360 2364 2368 2372 2376 2380 2384 2388 2392 2396 2400 2404 2408 2412 2279 2283 2287 2291 2295 2299 2303 2307 2311 2315 2319 2323 2327 2331 2335 2339 2343 2347 2351 2355 2359 2363 2367 2371 2375 2379 2383 2387 2391 2395 2399 2403 2407 2411 2415 2419 2423 2427 2431 2436 2440 2444 2448 2452 2456 2460 2464 2468 2472 2476 PAGE 67 ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLE If payroll period with respect to employee is QUARTERLY MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION HEAD OF FAMILY CLAIMING $3000 PERSONAL EXEMPTION CLAIMING NO EXEMPTIONS MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION MARRIED FILING SEPARATE $1500 PERSONAL EXEMPTION MS SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION SINGLE CLAIMING $1500 PERSONAL EXEMPTION MARRIED CLAIMING $3000 PERSONAL EXEMPTION M EMPLOYEE IS – WITH AND WAGES ARE AT BUT LESS LEAST THAN O NO DEPENDENTS S MS M S 1 DEPENDENT H MS M S 2 DEPENDENTS H 3 DEPENDENTS 4 DEPENDENTS M S 5 DEPENDENTS H MS M S 6 DEPENDENTS H MS M S H MS M S H MS THE AMOUNT OF TAX TO BE WITHHELD SHALL BE – 66200 66320 66440 66560 66680 66800 66920 67040 67160 67280 67400 67520 67640 67760 67880 68000 68120 68240 68360 68480 68600 68720 68840 68960 69080 69200 69320 69440 69560 69680 69800 69920 70040 70160 70280 70400 70520 70640 70760 70880 71000 71120 71240 71360 71480 71600 71720 71840 71960 72080 66320 66440 66560 66680 66800 66920 67040 67160 67280 67400 67520 67640 67760 67880 68000 68120 68240 68360 68480 68600 68720 68840 68960 69080 69200 69320 69440 69560 69680 69800 69920 70040 70160 70280 70400 70520 70640 70760 70880 71000 71120 71240 71360 71480 71600 71720 71840 71960 72080 72200 2362 2366 2370 2374 2378 2382 2386 2390 2394 2398 2402 2406 2410 2414 2418 2422 2426 2430 2434 2438 2442 2446 2450 2454 2458 2462 2466 2470 2475 2479 2483 2487 2491 2495 2499 2503 2507 2511 2515 2519 2523 2527 2531 2535 2539 2543 2547 2551 2555 2559 2357 2361 2365 2369 2373 2377 2381 2385 2389 2393 2397 2401 2405 2409 2413 2417 2421 2425 2429 2433 2437 2441 2445 2449 2453 2457 2461 2465 2469 2473 2477 2481 2485 2489 2494 2498 2502 2506 2510 2514 2518 2522 2526 2530 2534 2538 2542 2546 2550 2554 2357 2361 2365 2369 2373 2377 2381 2385 2389 2393 2397 2401 2405 2409 2413 2417 2421 2425 2429 2433 2437 2441 2445 2449 2453 2457 2461 2465 2469 2473 2477 2481 2485 2489 2494 2498 2502 2506 2510 2514 2518 2522 2526 2530 2534 2538 2542 2546 2550 2554 2421 2425 2429 2433 2437 2441 2445 2449 2453 2457 2461 2465 2469 2473 2477 2481 2485 2489 2493 2497 2501 2505 2509 2513 2517 2521 2525 2529 2533 2537 2541 2545 2549 2553 2557 2561 2565 2569 2573 2577 2581 2585 2589 2593 2597 2601 2605 2609 2614 2618 2367 2371 2375 2379 2383 2387 2391 2395 2399 2403 2407 2411 2415 2419 2423 2427 2431 2435 2439 2443 2447 2451 2455 2459 2463 2467 2471 2475 2479 2483 2487 2491 2495 2499 2503 2507 2511 2515 2519 2523 2527 2532 2536 2540 2544 2548 2552 2556 2560 2564 2348 2352 2356 2360 2364 2368 2372 2376 2380 2384 2388 2392 2396 2400 2404 2408 2412 2416 2420 2424 2428 2432 2436 2440 2444 2448 2452 2456 2460 2465 2469 2473 2477 2481 2485 2489 2493 2497 2501 2505 2509 2513 2517 2521 2525 2529 2533 2537 2541 2545 2367 2371 2375 2379 2383 2387 2391 2395 2399 2403 2407 2411 2415 2419 2423 2427 2431 2435 2439 2443 2447 2451 2455 2459 2463 2467 2471 2475 2479 2483 2487 2491 2495 2499 2503 2507 2511 2515 2519 2523 2527 2532 2536 2540 2544 2548 2552 2556 2560 2564 2430 2434 2438 2442 2446 2451 2455 2459 2463 2467 2471 2475 2479 2483 2487 2491 2495 2499 2503 2507 2511 2515 2519 2523 2527 2531 2535 2539 2543 2547 2551 2555 2559 2563 2567 2571 2575 2579 2583 2587 2591 2595 2599 2603 2607 2611 2615 2619 2623 2627 2377 2381 2385 2389 2393 2397 2401 2405 2409 2413 2417 2421 2425 2429 2433 2437 2441 2445 2449 2453 2457 2461 2465 2469 2473 2477 2481 2485 2489 2493 2497 2501 2505 2509 2513 2517 2521 2525 2529 2533 2537 2541 2545 2549 2553 2557 2561 2565 2570 2574 2358 2362 2366 2370 2374 2378 2382 2386 2390 2394 2398 2402 2406 2410 2414 2418 2422 2426 2430 2434 2438 2442 2446 2450 2454 2458 2462 2466 2470 2474 2478 2482 2486 2490 2494 2498 2503 2507 2511 2515 2519 2523 2527 2531 2535 2539 2543 2547 2551 2555 2377 2381 2385 2389 2393 2397 2401 2405 2409 2413 2417 2421 2425 2429 2433 2437 2441 2445 2449 2453 2457 2461 2465 2469 2473 2477 2481 2485 2489 2493 2497 2501 2505 2509 2513 2517 2521 2525 2529 2533 2537 2541 2545 2549 2553 2557 2561 2565 2570 2574 2440 2444 2448 2452 2456 2460 2464 2468 2472 2476 2480 2484 2489 2493 2497 2501 2505 2509 2513 2517 2521 2525 2529 2533 2537 2541 2545 2549 2553 2557 2561 2565 2569 2573 2577 2581 2585 2589 2593 2597 2601 2605 2609 2613 2617 2621 2625 2629 2633 2637 2386 2390 2394 2398 2402 2407 2411 2415 2419 2423 2427 2431 2435 2439 2443 2447 2451 2455 2459 2463 2467 2471 2475 2479 2483 2487 2491 2495 2499 2503 2507 2511 2515 2519 2523 2527 2531 2535 2539 2543 2547 2551 2555 2559 2563 2567 2571 2575 2579 2583 2368 2372 2376 2380 2384 2388 2392 2396 2400 2404 2408 2412 2416 2420 2424 2428 2432 2436 2440 2444 2448 2452 2456 2460 2464 2468 2472 2476 2480 2484 2488 2492 2496 2500 2504 2508 2512 2516 2520 2524 2528 2532 2536 2541 2545 2549 2553 2557 2561 2565 2386 2390 2394 2398 2402 2407 2411 2415 2419 2423 2427 2431 2435 2439 2443 2447 2451 2455 2459 2463 2467 2471 2475 2479 2483 2487 2491 2495 2499 2503 2507 2511 2515 2519 2523 2527 2531 2535 2539 2543 2547 2551 2555 2559 2563 2567 2571 2575 2579 2583 2450 2454 2458 2462 2466 2470 2474 2478 2482 2486 2490 2494 2498 2502 2506 2510 2514 2518 2522 2527 2531 2535 2539 2543 2547 2551 2555 2559 2563 2567 2571 2575 2579 2583 2587 2591 2595 2599 2603 2607 2611 2615 2619 2623 2627 2631 2635 2639 2643 2647 2396 2400 2404 2408 2412 2416 2420 2424 2428 2432 2436 2440 2445 2449 2453 2457 2461 2465 2469 2473 2477 2481 2485 2489 2493 2497 2501 2505 2509 2513 2517 2521 2525 2529 2533 2537 2541 2545 2549 2553 2557 2561 2565 2569 2573 2577 2581 2585 2589 2593 2378 2382 2386 2390 2394 2398 2402 2406 2410 2414 2418 2422 2426 2430 2434 2438 2442 2446 2450 2454 2458 2462 2466 2470 2474 2478 2482 2486 2490 2494 2498 2502 2506 2510 2514 2518 2522 2526 2530 2534 2538 2542 2546 2550 2554 2558 2562 2566 2570 2575 2396 2400 2404 2408 2412 2416 2420 2424 2428 2432 2436 2440 2445 2449 2453 2457 2461 2465 2469 2473 2477 2481 2485 2489 2493 2497 2501 2505 2509 2513 2517 2521 2525 2529 2533 2537 2541 2545 2549 2553 2557 2561 2565 2569 2573 2577 2581 2585 2589 2593 2460 2464 2468 2472 2476 2480 2484 2488 2492 2496 2500 2504 2508 2512 2516 2520 2524 2528 2532 2536 2540 2544 2548 2552 2556 2561 2565 2569 2573 2577 2581 2585 2589 2593 2597 2601 2605 2609 2613 2617 2621 2625 2629 2633 2637 2641 2645 2649 2653 2657 2406 2410 2414 2418 2422 2426 2430 2434 2438 2442 2446 2450 2454 2458 2462 2466 2470 2474 2478 2483 2487 2491 2495 2499 2503 2507 2511 2515 2519 2523 2527 2531 2535 2539 2543 2547 2551 2555 2559 2563 2567 2571 2575 2579 2583 2587 2591 2595 2599 2603 2387 2391 2395 2399 2403 2407 2412 2416 2420 2424 2428 2432 2436 2440 2444 2448 2452 2456 2460 2464 2468 2472 2476 2480 2484 2488 2492 2496 2500 2504 2508 2512 2516 2520 2524 2528 2532 2536 2540 2544 2548 2552 2556 2560 2564 2568 2572 2576 2580 2584 2406 2410 2414 2418 2422 2426 2430 2434 2438 2442 2446 2450 2454 2458 2462 2466 2470 2474 2478 2483 2487 2491 2495 2499 2503 2507 2511 2515 2519 2523 2527 2531 2535 2539 2543 2547 2551 2555 2559 2563 2567 2571 2575 2579 2583 2587 2591 2595 2599 2603 2470 2474 2478 2482 2486 2490 2494 2498 2502 2506 2510 2514 2518 2522 2526 2530 2534 2538 2542 2546 2550 2554 2558 2562 2566 2570 2574 2578 2582 2586 2590 2594 2599 2603 2607 2611 2615 2619 2623 2627 2631 2635 2639 2643 2647 2651 2655 2659 2663 2667 2416 2420 2424 2428 2432 2436 2440 2444 2448 2452 2456 2460 2464 2468 2472 2476 2480 2484 2488 2492 2496 2500 2504 2508 2512 2516 2521 2525 2529 2533 2537 2541 2545 2549 2553 2557 2561 2565 2569 2573 2577 2581 2585 2589 2593 2597 2601 2605 2609 2613 2397 2401 2405 2409 2413 2417 2421 2425 2429 2433 2437 2441 2445 2450 2454 2458 2462 2466 2470 2474 2478 2482 2486 2490 2494 2498 2502 2506 2510 2514 2518 2522 2526 2530 2534 2538 2542 2546 2550 2554 2558 2562 2566 2570 2574 2578 2582 2586 2590 2594 2416 2420 2424 2428 2432 2436 2440 2444 2448 2452 2456 2460 2464 2468 2472 2476 2480 2484 2488 2492 2496 2500 2504 2508 2512 2516 2521 2525 2529 2533 2537 2541 2545 2549 2553 2557 2561 2565 2569 2573 2577 2581 2585 2589 2593 2597 2601 2605 2609 2613 2480 2484 2488 2492 2496 2500 2504 2508 2512 2516 2520 2524 2528 2532 2536 2540 2544 2548 2552 2556 2560 2564 2568 2572 2576 2580 2584 2588 2592 2596 2600 2604 2608 2612 2616 2620 2624 2628 2632 2637 2641 2645 2649 2653 2657 2661 2665 2669 2673 2677 PAGE 68 FORM A-6 ALABAMA DEPARTMENT OF REVENUE EMPLOYER’S MONTHLY RETURN OF INCOME TAX WITHHELD 1. 2. 3. 4. 5. 6. 7. 8. If You Are No Longer Withholding AL Income Tax And Wish For Your Account To Be Cancelled, Place An “X” Here . . Number Of Employees From Whose Wages Alabama Tax Was Withheld. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alabama Income Tax Withheld This Month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ***(This Line Not Applicable To Form A-6)*** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ XXXXXXXXX Credit For Overpayment Of Prior Periods (See Instructions) . . . . . . . . . . . . . . . $ Delinquent Penalty (Applicable To This Return Only) . . . . . . . . . . . . . . . . . . . . . . $ Interest (Applicable To This Return Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Total Amount Due With This Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $ PERIOD COVERED NAME AND ADDRESS 9. Amount Remitted With This Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DATE DUE ALA. WITHHOLDING TAX ACCOUNT NO. ______________________________________ SIGNATURE ________________________________ TITLE ______________________ DATE FORM A-1 ALABAMA DEPARTMENT OF REVENUE EMPLOYER’S QUARTERLY RETURN OF INCOME TAX WITHHELD 1. 2. 3. 4. 5. 6. 7. 8. If You Are No Longer Withholding AL Income Tax And Wish For Your Account To Be Cancelled, Place An “X” Here . . Number Of Employees From Whose Wages Alabama Tax Was Withheld. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alabama Income Tax Withheld This Quarter (3 Months) . . . . . . . . . . . . . . . . . . . $ Less Alabama Tax Remitted First 2 Months Of Quarter . . . . . . . . . . . . . . . . . . . $ Credit For Overpayment Of Prior Periods (See Instructions) . . . . . . . . . . . . . . . $ Delinquent Penalty (Applicable To This Return Only) . . . . . . . . . . . . . . . . . . . . . . $ Interest (Applicable To This Return Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Total Amount Due With This Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $ PERIOD COVERED 9. Amount Remitted With This Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . NAME AND ADDRESS DATE DUE ALA. WITHHOLDING TAX ACCOUNT NO. ______________________________________ SIGNATURE ________________________________ TITLE ______________________ DATE COL 1 – TAX WITHHELD Rev. 8/06 JAN COL 2 – TAX REMITTED $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ FORM A-3 STATE OF ALABAMA ANNUAL RECONCILIATION OF ALA INCOME TAX WITHHELD NUMBER OF EMPLOYEE WAGE STATEMENTS AND/OR INFORMATION RETURNS TRANSMITTED WITH THIS FORM ALABAMA WITHHOLDING TAX ACCOUNT NUMBER FEB YEAR MAR (1st QTR) APR MAY JUN (2nd QTR) JUL DATE DUE AUG SEP (3rd QTR) OCT NOV DEC (4th QTR) 1 AL TAX ON AND/OR INFORMATION AL TAX HAS BEEN 2 TOTALRETURNS. IFWAGE STATEMENTSREPORTED ON 1099’S OR OTHER INFORMATION RETURNS, SUCH RETURNS MUST TOTAL TAX REMITTED (COL 2) BE SUBMITTED WITH FORM A-3 AND AMOUNT OF AL TAX INCLUDED IN THE AMOUNT SHOWN IN BLOCK #2. $ $ $ $ _________________________________________ SIGNATURE DATE 3 ADDITIONAL TAX DUE ENCLOSED REMITTANCE 4 OVERPAYMENT REFUND CREDIT OVERPAYMENTS LESS THAN $100.00 WILL BE ISSUED A CREDIT. NOTE: DO NOT send without W-2’s. A-3 received without W-2’s WILL BE RETURNED. GENERAL INSTRUCTIONS FIRST RETURN – New employers and withholding agents must apply for a withholding tax account number using Form COM:101. If Form COM:101 has not been filed prior to the due date of the first return, it must accompany the first return when filed. ROUTINE FILING – Upon assignment of a withholding tax account number and annually thereafter, each employer or withholding agent is furnished a booklet containing personalized coupons which must be used in filing withholding tax returns. Such forms are pre-inscribed with the employer or withholding agent's name, address, withholding tax account number, period covered, and due date. Non-personalized forms may be used only when personalized coupons cannot be obtained in time to file a return by the due date. FINAL RETURN – When an employer or withholding agent ceases to withhold Alabama income tax, an “X” should be placed in the space provided in Line 1 of the return. INSTRUCTIONS FOR PREPARING FORM A-6 LINE 1 – If you have discontinued withholding Alabama income tax, place an “X” in the blank on this line to indicate a final return. LINE 2 – Enter number of employees from whose wages Alabama income tax has been withheld during this reporting period. LINE 3 – Enter total Alabama income tax withheld during the period covered by return. LINE 4 – Disregard Line 4 on Form A-6. LINE 5 – Use this line to claim credit for overpayment of Alabama withholding tax for prior quarterly or monthly periods. If credit memorandum has not been issued by Alabama Department of Revenue, return on which credit is claimed must be accompanied by a statement providing the following information: (a) Monthly or quarterly period(s) overpaid. (If more than one monthly or quarterly period is overpaid, state amount of overpayment applicable to each) and, (b) Brief explanation of why overpayment occurred. LINE 6 – Penalty for late filing of a withholding tax return is 10% of the tax due on such return (Line 3 minus Line 4 on Form A-1; Line 3 on Form A-6), or $50.00 whichever is greater. Penalty for late payment of withholding tax is 10% of the tax due. In cases where both return and payment are delinquent, the two penalties should be added and shown as one figure on Line 6. Report and payment of tax must be postmarked or received by the Withholding Tax Section on or before the due date to avoid delinquent penalty and interest charges. LINE 7 – Interest is computed at the rate applicable to federal tax deficiencies and is subject to change each quarter. Call the Withholding Tax Section for the current interest rate. LINE 8 – Add Lines 3, 6, and 7; subtract Line 5; show balance on Line 8. LINE 9 – Indicate on Line 9 the amount remitted with the return. If amount remitted is different from amount on Line 8, a detailed explanation of the difference should accompany the return. Make check or money order for amount on Line 9 payable to Alabama Department of Revenue. Mail return and check to Alabama Individual and Corporate Tax Division, Withholding Tax Section, P.O. Box 327480, Montgomery, AL 36132-7480 (phone 334-242-1300). Revised 12/05 GENERAL INSTRUCTIONS FIRST RETURN – New employers and withholding agents must apply for a withholding tax account number using Form COM:101. If Form COM:101 has not been filed prior to the due date of the first return, it must accompany the first return when filed. ROUTINE FILING – Upon assignment of a withholding tax account number and annually thereafter, each employer or withholding agent is furnished a booklet containing personalized coupons which must be used in filing withholding tax returns. Such forms are preprinted with the employer or withholding agent's name, address, withholding tax account number, period covered, and due date. Blank forms may be used only when personalized coupons cannot be obtained in time to file a return by the due date. FINAL RETURN – When an employer or withholding agent ceases to withhold Alabama income tax, an “X” should be placed in the space provided in Line 1 of the return. INSTRUCTIONS FOR PREPARING FORM A-1 LINE 1 – If you have discontinued withholding Alabama income tax, place an “X” in the blank on this line to indicate a final return. LINE 2 – Enter number of employees from whose wages Alabama income tax has been withheld during this reporting period. LINE 3 – Enter total Alabama income tax withheld during the period covered by return. LINE 4 – Enter total Alabama withholding tax previously remitted for first and/or second months of quarter. LINE 5 – Use this line to claim credit for overpayment of Alabama withholding tax for prior quarterly or monthly periods. If credit memorandum has not been issued by the Alabama Department of Revenue, return on which credit is claimed must be accompanied by a statement providing the following information: (a) Monthly or quarterly period(s) overpaid. (If more than one monthly or quarterly period is overpaid, state amount of overpayment applicable to each), and (b) Brief explanation of why overpayment occurred. LINE 6 – Penalty for late filing of a withholding tax return is 10% of the tax due on such return (Line 3 minus Line 4 on Form A-1; Line 3 on Form A-6) or $50.00 whichever is greater. Penalty for late payment of withholding tax is 10% of the tax due. In cases where both return and payment are delinquent, the two penalties should be added and shown as one figure on Line 6. Report and payment of tax must be postmarked or received by the Withholding Tax Section on or before the due date to avoid delinquent penalty and interest charges. LINE 7 – Interest is computed at the rate applicable to federal tax deficiencies and is subject to change each quarter. Call the Withholding Tax Section for the current interest rate. LINE 8 – Add Lines 3, 6, and 7; subtract Lines 4 and 5; show balance on Line 8. LINE 9 – Indicate on Line 9 the amount remitted with the return. If amount remitted is different from amount on Line 8, a detailed explanation of the difference should accompany the return. Make check or money order for amount on Line 9 payable to Alabama Department of Revenue. Mail return and check to Individual and Corporate Tax Division, Withholding Tax Section, P.O. Box 327480, Montgomery, AL 36132-7480 (phone 334-242-1300). Revised 8/06 INSTRUCTIONS FOR PREPARING FORM A-3 STEP 1 – Enter the amounts of Alabama income tax withheld in the appropriate spaces in Column 1 on the right side of Form A-3. You must list monthly amounts if (a) you withheld $1000 or more during any single month of the year, or (b) you filed on a monthly basis during the year. Otherwise, you may list only quarterly amounts. STEP 2 – Enter in the appropriate spaces in Column 2 the amounts of Alabama withholding tax actually remitted. Include in these amounts credits claimed on Line 5 of Form A-1 or Form A-6 for overpayment of withholding tax for any prior year. (Caution: Amounts listed in Columns 1 and 2 should include only Alabama withholding tax. Do not include delinquent penalty and/or interest charges.) STEP 3 – Add amounts listed in Step 2 (Column 2). Show total in Block 1. STEP 4 – Enter in Block 2 the total Alabama income tax withheld as shown on employee wage and tax statements or computer listing to be transmitted with Form A-3. This total must be supported by (a) an adding machine tape if employee wage and tax statements (federal Form W-2) are submitted or (b) computer totals if a computer listing is submitted. Note: If any portion of the amount shown in Block 2 was reported under any account number other than the one under which this Form A-3 is being filed, list other account number(s) on back of Form A-3 and monthly and/or quarterly amounts reported under each. STEP 5 – Compare the amounts in Blocks 1 and 2. If the amount in Block 1 is larger, your account is overpaid. Show amount of overpayment in Block 4 and indicate whether you want a refund or will claim credit on a future return. Overpayments of less than $100.00 will be issued as a credit unless written request for a refund is submitted with Form A-3 and W-2 Forms. If the amount in Block 2 is larger, your account is underpaid. Show amount of underpayment in Block 3 and enclose a check or money order for such amount with Form A-3 when filed. Mail Form A-3 and wage and tax information to: Alabama Department of Revenue, Withholding Tax Section, P.O. Box 327480, Montgomery, AL 36132-7480 (telephone 334-242-1300). The Forms A-4 included in this booklet may be reproduced as needed or additional forms may be ordered by writing: Alabama Department of Revenue Income Tax Forms P.O. Box 327470 Montgomery, AL 36132-7470 FORM A-4 FULL NAME ALABAMA DEPARTMENT REV. 01/07 OF REVENUE SOCIAL SECURITY NO. Employee’s Withholding Exemption Certificate CITY STATE ZIP CODE HOME ADDRESS If you had no Alabama income tax liability last year and you anticipate no Alabama income tax liability this year, you may claim “exempt” from Alabama withholding tax. To claim exempt status, check the block below, sign and date this form and file it with your employer. Employees claiming exempt status are not required to complete Lines 1-6. See instructions on the back of Form A-4 before checking this box. . . . . . . . . . . . . HOW TO CLAIM YOUR WITHHOLDING EXEMPTIONS 1. If you claim no personal exemption for yourself, write the figure “0”, sign and date the bottom of Form A-4. (Note: If you claim no personal exemption you cannot claim dependent exemptions on Line 4.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. IF YOU ARE SINGLE or MARRIED FILING SEPARATELY, a $1,500 personal exemption is allowed. (a) if you are SINGLE and claim personal exemption for yourself ($1,500) write a letter “S” (b) if you are MARRIED FILING SEPARATELY and claim personal exemption for “yourself only” ($1,500), write the letters “MS” . . . . . . . 3. IF YOU ARE MARRIED or SINGLE CLAIMING HEAD OF FAMILY, a $3,000 personal exemption is allowed. (a) if you MARRIED and claim exemption for both yourself and your spouse ($3,000), write the letter “M” (b) if you are single with dependents and claim HEAD OF FAMILY exemption ($3,000), write the letter “H” (c) if you married and wish to withhold at the higher single rate ($1,500), write the letter “S” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. If during the year you will provide more than one-half of the support of persons closely related to you (other than spouse) write the number of such dependents.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Additional amount, if any, you want deducted each pay period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ THIS LINE TO BE COMPLETED BY EMPLOYER: 6. TOTAL EXEMPTIONS (Example: Employee claims “M” on Line 3 and “1” on Line 4. Employer should use column headed M-1 in Withholding Tables.) . . . . . . . . . DATE SIGNED CHANGES IN EXEMPTIONS You may file a new certificate at any time if the number of your exemptions INCREASES. You must file a new certificate within 10 days if the number of exemptions previously claimed by you DECREASES for any of the following reasons: (a) Your spouse for whom you have been claiming exemption is divorced, legally separated, or claims her or his own exemption on a separate certificate. (b) The support of a dependent for whom you claimed exemption is taken over by someone else and you no longer expect to furnish more than half of this dependents support for the year. OTHER DECREASES in exemption, such as the death of a spouse or dependent, do not affect your withholding until the next year, but require the filing of a new certificate by December 1 of the year in which this occurs. Any correspondence concerning this form should be sent to the Alabama Department of Revenue, Individual and Corporate Tax Division, Withholding Tax Section, P.O. Box 327480, Montgomery, AL 36132-7480 or telephone (334) 2421300 (fax (334) 242-0112). EXCLUSION FROM WITHHOLDING TAX (EXEMPT STATUS) This exemption applies only to those individuals who filed an Alabama income tax return for the previous year and who had no tax liability on that return. “No tax liability last year” means that your previous year’s Alabama tax return indicated no tax liability for that taxable year. Therefore, if you had Alabama income tax withheld or paid estimated tax, all of this tax must have been refunded to you. If any portion of the tax paid last year was not refunded, you will not qualify for this exemption from Alabama withholding tax. For example, if your employer withheld $450 from your Alabama wages during the year and after filing your tax return for that year you received a $425 refund, you would not be eligible for exempt status. DEPENDENTS To qualify as your dependent (Line 4 on other side), a person must receive more than one-half of his or her support from you for the year and must be related to you as follows: Your son or daughter (including legally adopted children), grandchild, stepson, stepdaughter, son-in-law, or daughter-in-law; Your father, mother, grandparent, stepfather, stepmother, father-in-law, or mother-in-law; Your brother, sister, stepbrother, stepsister, half brother, half sister, brother-inlaw, or sister-in-law; Your uncle, aunt, nephew, or niece (but only if related by blood). PENALTIES Penalties are imposed for willfully supplying false information. If an employee is believed to have claimed too many exemptions, this information should be reported to the Alabama Department of Revenue, Withholding Tax Section. ALABAMA DEPARTMENT OF REVENUE FORM Procedures and Specifications For Electronic Filing of Wage and Tax Information The Alabama Department of Revenue requires electronic submission of wage and tax information for 250 or more wage statements. Information returns (1099) in which Alabama income tax was withheld must be included in your file. To file electronically through the Department’s Web site you must follow the procedures and specifications outlined on this form. You must also refer to Social Security administration’s Publication MMREF-1 for record format and specifications. Contact SSA for the MMREF-1 specifications at www.ssa.qov/employer. 10 1/07 Changes Reel tapes, cartridges and diskettes are no longer accepted. Procedures for Electronic Filing The Department offers several options for filing wage and tax information electronically through the Internet. Businesses with no more than 50 employees can manually enter their wage and tax information. Businesses with more than 50 employees can use the spread sheet provided on our Web site or upload their file created in the MMREF-1 format with the modifications on this form. For more information, go to http://www.revenue. alabama.gov/withholding/online W2FileInstr.htm. • If you do not have software that will create this file for you, the Department has provided a spreadsheet that will create a file that can be uploaded to the Paperless Filing System. Go to http://www.revenue.alabama.gov/ withholding/online/createW2FileInstr.htm for more information. • Complete W-2 files must be sent in the electronic file, no paper copies are allowed. The number of W-2’s must agree with the number on Form A-3. • The Sign on ID and Access Code issued by the Department is required to file electronically. This information is located in the State of Alabama Employers Returns of Income Tax Withheld coupons. Contact the Depar tment at (334) 242-1300 if you do not have coupons and need this information. • Payroll Services must submit a Bulk Filer Application and be assigned a Sign on ID and Access Code in order to file via the Internet. Go to http://www.revenue. alabama.gov/withholding/bulkfl.html for more information on bulk filing. W-2 Electronic Filing Specifications ELECTRONIC FILE UPLOAD • The Web site to file electronically is www.revenue.alabama.gov/withholdinq/efilinq.html. • Data must be recorded in ASCII-1 character set. • Any file name may be used. • Virus scan the file before submission. • No compressed files. Record Layout and Content The Alabama Department of Revenue reads only the "RS" record. This record must contain the following information in the locations and format specified in SSA Publication MMREF-1. Each record must be exactly 512 bytes and must not include record delimiters (carriage return and/or line feeds). a. Record identifier, columns 1-2. b. Employee information: • Social security number, columns 10-18. • Employee first name, columns 19-33. • Employee middle name or initial, columns 34-48. • Employee last name, columns 49-68. c. State Employer Account Number (Alabama Withholding Tax Account Number), columns 248-257 (right justify and zero fill). d. Federal Employer Identification Number, columns 258-266. e. State code, columns 274-275 (must be AL or 01). f. State taxable wages, columns 276-286. g. State income tax withheld, columns 287-297. h. Federal income tax withheld, columns 298-307. i. Miscellaneous income (1099), columns 338-348. (Only use this field to report 1099 income from which Alabama tax was withheld. Zero fill if not applicable.) j. Payment year, columns 393-396.