New IRS Tax Tables February 2009

Notice 1036 (Rev. February 2009) Department of the Treasury Internal Revenue Service deduction for total withholding allowances. The withholding allowance amounts by payroll period have not changed. They are: Payroll Period Weekly . . . . . . . . . . . Biweekly . . . . . . . . . . Semimonthly . . . . . . . Monthly . . . . . . . . . . . Quarterly . . . . . . . . . . Semiannually . . . . . . . Annually . . . . . . . . . . Daily or Miscellaneous . One Withholding Allowance $ 70.19 $140.38 $152.08 $304.17 $912.50 $1,825.00 $3,650.00 $ 14.04 Early Release Copies of New Wage Withholding and Advance Earned Income Credit Payment Tables Attached are early release copies of the new income tax withholding and advance earned income credit payment tables. Effective immediately, these tables replace the corresponding tables previously included in Publication 15 (Circular E), Employer’s Tax Guide. These tables will be published in Publication 15-T, New Wage Withholding and Advance Earned Income Credit Payment Tables (For Wages Paid Through December 2009). The Publication 15-T will be mailed in March to employers who previously were mailed Publication 15. Publication 15-T should be used by employers in conjunction with the information in Publication 15. Agricultural employers who use Publication 51 (Circular A), Agricultural Employer’s Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. Likewise, updated tables are included for Publication 15-A, Employer’s Supplemental Tax Guide. These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009. Employees do not need to fill out a new Form W-4. These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. The following tables are included in this notice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . When employers use the percentage method tables, the tax for the pay period may be rounded to the nearest dollar. (If rounding is used, it must be used consistently.) Withheld tax amounts should be rounded to the nearest dollar by dropping amounts under 50 cents and increasing amounts from 50 to 99 cents to the next higher dollar. For example, $2.30 becomes $2 and $2.80 becomes $3. Wage Bracket Income Tax Withholding Tables The wage bracket tables are based on gross wages and do not require the deduction for total withholding allowances. To simplify employers’ payroll operations and employees’ reporting of withheld amount on their tax returns, the tax amounts on the wage bracket tables are rounded to whole dollar amounts. When employees have wages in excess of the last wage bracket amount in the table, the appropriate percentage method table can be used to figure withholding. Other withholding methods described in Publication 15-A may also be used. • Tables for Percentage Method of Withholding. • Tables for Percentage Method of Advance EIC • Tables for Wage Bracket Method for Income Tax • Tables for Wage Bracket Method of Advance EIC • Alternative 1. Tables for Percentage Method of • Alternative 2. Tables for Percentage Method of • Wage Bracket Percentage Method Table for Computing • Wage Bracket Percentage Method Table for Computing • Income Tax Withholding From Wages Exceeding Allowance Amount. Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables. Income Tax Withholding From Gross Wages. Withholding Computations. Withholding Computations. Payments. Withholding. Payments. Advance Earned Income Credit Payment Tables The percentage method and wage bracket method tables for the advance earned income credit (EIC) are based on gross wages and do not require the deduction for withholding allowances. Advance EIC payments apply only to employees eligible for the credit. Eligibility requirements are shown on Form W-5, Earned Income Credit Advance Payment Certificate, which the employee gives the employer. When employers use the percentage method advance EIC payment tables, the payment for the pay period may be rounded to the nearest dollar as described for the percentage method income tax withholding tables. The wage bracket advance EIC payment table amounts have been rounded to whole dollar amounts. Percentage Method Income Tax Withholding Tables The wage amounts shown in the percentage method income tax withholding tables are net wages after the www.irs.gov Catalog No. 21974B Tables for Percentage Method of Withholding (For Wages Paid Through December 2009) TABLE 1—WEEKLY Payroll Period (a) SINGLE person (including head of household) — If the amount of wages (after subtracting withholding The amount of income tax allowances) is: to withhold is: Not over $138 . . . . . . . . . . . . . . $0 Over — But not over — of excess over — $138 — $200 . . . 10% — $138 $200 — $696 . . . $6.20 plus 15% — $200 $696 — $1,279 . . . $80.60 plus 25% — $696 $1,279 — $3,338 . . . $226.35 plus 28% — $1,279 $3,338 — $7,212 . . . $802.87 plus 33% — $3,338 $7,212 . . . . . . . . . . . . . . . . $2,081.29 plus 35% — $7,212 (b) MARRIED person — If the amount of wages (after subtracting withholding The amount of income allowances) is: tax to withhold is: Not over $303 . . . . . . . . . . . . . . $0 Over — But not over — of excess over — $303 — $470 . . . 10% — $303 $470 — $1,455 . . . $16.70 plus 15% — $470 $1,455 — $2,272 . . . $164.45 plus 25% — $1,455 $2,272 — $4,165 . . . $368.70 plus 28% — $2,272 $4,165 — $7,321 . . . $898.74 plus 33% — $4,165 $7,321 . . . . . . . . . . . . . . . . $1,940.22 plus 35% — $7,321 TABLE 2—BIWEEKLY Payroll Period (a) SINGLE person (including head of household) — If the amount of wages (after subtracting withholding The amount of income tax allowances) is: to withhold is: Not over $276 . . . . . . . . . . . . . . $0 Over — But not over — of excess over — $276 — $400 . . . 10% — $276 $400 — $1,392 . . . $12.40 plus 15% — $400 $1,392 — $2,559 . . . $161.20 plus 25% — $1,392 $2,559 — $6,677 . . . $452.95 plus 28% — $2,559 $6,677 — $14,423 . . . $1,605.99 plus 33% — $6,677 $14,423 . . . . . . . . . . . . . . . . $4,162.17 plus 35% — $14,423 (b) MARRIED person — If the amount of wages (after subtracting withholding The amount of income allowances) is: tax to withhold is: Not over $606 . . . . . . . . . . . . . . $0 Over — But not over — of excess over — $606 — $940 . . . 10% — $606 $940 — $2,910 . . . $33.40 plus 15% — $940 $2,910 — $4,543 . . . $328.90 plus 25% — $2,910 $4,543 — $8,331 . . . $737.15 plus 28% — $4,543 $8,331 — $14,642 . . . $1,797.79 plus 33% — $8,331 $14,642 . . . . . . . . . . . . . . . . $3,880.42 plus 35% — $14,642 TABLE 3—SEMIMONTHLY Payroll Period (a) SINGLE person (including head of household) — If the amount of wages (after subtracting withholding The amount of income tax allowances) is: to withhold is: Not over $299 . . . . . . . . . . . . . . $0 Over — But not over — of excess over — $299 — $433 . . . 10% — $299 $433 — $1,508 . . . $13.40 plus 15% — $433 $1,508 — $2,772 . . . $174.65 plus 25% — $1,508 $2,772 — $7,233 . . . $490.65 plus 28% — $2,772 $7,233 — $15,625 . . . $1,739.73 plus 33% — $7,233 $15,625 . . . . . . . . . . . . . . . $4,509.09 plus 35% — $15,625 (b) MARRIED person — If the amount of wages (after subtracting withholding The amount of income allowances) is: tax to withhold is: Not over $656 . . . . . . . . . . . . . . $0 Over — But not over — of excess over — $656 — $1,019 . . . 10% — $656 $1,019 — $3,152 . . . $36.30 plus 15% — $1,019 $3,152 — $4,922 . . . $356.25 plus 25% — $3,152 $4,922 — $9,025 . . . $798.75 plus 28% — $4,922 $9,025 — $15,863 . . . $1,947.59 plus 33% — $9,025 $15,863 . . . . . . . . . . . . . . . $4,204.13 plus 35% — $15,863 TABLE 4—MONTHLY Payroll Period (a) SINGLE person (including head of household) — If the amount of wages (after subtracting withholding The amount of income tax allowances) is: to withhold is: Not over $598 . . . . . . . . . . . . . . $0 Over — But not over — of excess over — $598 — $867 . . . 10% — $598 $867 — $3,017 . . . $26.90 plus 15% — $867 $3,017 — $5,544 . . . $349.40 plus 25% — $3,017 $5,544 — $14,467 . . . $981.15 plus 28% — $5,544 $14,467 — $31,250 . . . $3,479.59 plus 33% — $14,467 $31,250 . . . . . . . . . . . . . . . . $9,017.98 plus 35% — $31,250 (b) MARRIED person — If the amount of wages (after subtracting withholding The amount of income allowances) is: tax to withhold is: Not over $1,313 . . . . . . . . . . . . . $0 Over — But not over — of excess over — $1,313 — $2,038 . . . 10% — $1,313 $2,038 — $6,304 . . . $72.50 plus 15% — $2,038 $6,304 — $9,844 . . . $712.40 plus 25% — $6,304 $9,844 — $18,050 . . . $1,597.40 plus 28% — $9,844 $18,050 — $31,725 . . . $3,895.08 plus 33% — $18,050 $31,725 . . . . . . . . . . . . . . . . $8,407.83 plus 35% — $31,725 www.irs.gov Catalog No. 21974B Tables for Percentage Method of Withholding (continued) (For Wages Paid Through December 2009) TABLE 5—QUARTERLY Payroll Period (a) SINGLE person (including head of household) — If the amount of wages (after subtracting withholding The amount of income tax allowances) is: to withhold is: Not over $1,795 . . . . . . . . . . . . . $0 Over — But not over — of excess over — $1,795 — $2,600 . . . 10% — $1,795 $2,600 — $9,050 . . . $80.50 plus 15% — $2,600 $9,050 — $16,633 . . . $1,048.00 plus 25% — $9,050 $16,633 — $43,400 . . . $2,943.75 plus 28% — $16,633 $43,400 — $93,750 . . . $10,438.51 plus 33% — $43,400 $93,750 . . . . . . . . . . . . . . . . $27,054.01 plus 35% — $93,750 (b) MARRIED person — If the amount of wages (after subtracting withholding The amount of income allowances) is: tax to withhold is: Not over $3,938 . . . . . . . . . . . . . $0 Over — But not over — of excess over — $3,938 — $6,113 . . . 10% — $3,938 $6,113 — $18,913 . . . $217.50 plus 15% — $6,113 $18,913 — $29,533 . . . $2,137.50 plus 25% — $18,913 $29,533 — $54,150 . . . $4,792.50 plus 28% — $29,533 $54,150 — $95,175 . . . $11,685.26 plus 33% — $54,150 $95,175 . . . . . . . . . . . . . . . . $25,223.51 plus 35% — $95,175 TABLE 6—SEMIANNUAL Payroll Period (a) SINGLE person (including head of household) — If the amount of wages (after subtracting withholding The amount of income tax allowances) is: to withhold is: Not over $3,590 . . . . . . . . . . . . . $0 Over — But not over — of excess over — $3,590 — $5,200 . . . 10% — $3,590 $5,200 — $18,100 . . . $161.00 plus 15% — $5,200 $18,100 — $33,265 . . . $2,096.00 plus 25% — $18,100 $33,265 — $86,800 . . . $5,887.25 plus 28% — $33,265 $86,800 — $187,500 . . . $20,877.05 plus 33% — $86,800 $187,500 . . . . . . . . . . . . . . . . $54,108.05 plus 35% — $187,500 (b) MARRIED person — If the amount of wages (after subtracting withholding The amount of income allowances) is: tax to withhold is: Not over $7,875 . . . . . . . . . . . . . $0 Over — But not over — of excess over — $7,875 — $12,225 . . . 10% — $7,875 $12,225 — $37,825 . . . $435.00 plus 15% — $12,225 $37,825 — $59,065 . . . $4,275.00 plus 25% — $37,825 $59,065 — $108,300 . . . $9,585.00 plus 28% — $59,065 $108,300 — $190,350 . . . $23,370.80 plus 33% — $108,300 $190,350 . . . . . . . . . . . . . . . . $50,447.30 plus 35% — $190,350 TABLE 7—ANNUAL Payroll Period (a) SINGLE person (including head of household) — If the amount of wages (after subtracting withholding The amount of income tax allowances) is: to withhold is: Not over $7,180 . . . . . . . . . . . . . $0 Over — But not over — of excess over — $7,180 — $10,400 . . . 10% — $7,180 $10,400 — $36,200 . . . $322.00 plus 15% — $10,400 $36,200 — $66,530 . . . $4,192.00 plus 25% — $36,200 $66,530 — $173,600 . . . $11,774.50 plus 28% — $66,530 $173,600 — $375,000 . . . $41,754.10 plus 33% — $173,600 $375,000 . . . . . . . . . . . . . . . . $108,216.10 plus 35% — $375,000 (b) MARRIED person — If the amount of wages (after subtracting withholding The amount of income allowances) is: tax to withhold is: Not over $15,750 . . . . . . . . . . . . $0 Over — But not over — of excess over — $15,750 — $24,450 . . . 10% — $15,750 $24,450 — $75,650 . . . $870.00 plus 15% — $24,450 $75,650 — $118,130 . . . $8,550.00 plus 25% — $75,650 $118,130 — $216,600 . . . $19,170.00 plus 28% — $118,130 $216,600 — $380,700 . . . $46,741.60 plus 33% — $216,600 $380,700 . . . . . . . . . . . . . . . . $100,894.60 plus 35% — $380,700 TABLE 8—DAILY or MISCELLANEOUS Payroll Period (a) SINGLE person (including head of household) — If the amount of wages (after subtracting withholding allowances) divided by the number of days in the The amount of income tax payroll period is: to withhold per day is: Not over $27.60 . . . . . . . . . . . . . $0 Over — But not over — of excess over — $27.60 — $40.00 . . . 10% — $27.60 $40.00 — $139.20 . . . $1.24 plus 15% — $40.00 $139.20 — $255.90 . . . $16.12 plus 25% — $139.20 $255.90 — $667.70 . . . $45.30 plus 28% — $255.90 $667.70 — $1,442.30 . . . $160.60 plus 33% — $667.70 $1,442.30 . . . . . . . . . . . . . . . . $416.22 plus 35% — $1,442.30 (b) MARRIED person — If the amount of wages (after subtracting withholding allowances) divided by the number of days in the The amount of income payroll period is: tax to withhold per day is: Not over $60.60 . . . . . . . . . . . . . $0 Over — But not over — of excess over — $60.60 — $94.00 . . . 10% — $60.60 $94.00 — $291.00 . . . $3.34 plus 15% — $94.00 $291.00 — $454.30 . . . $32.89 plus 25% — $291.00 $454.30 — $833.10 . . . $73.72 plus 28% — $454.30 $833.10 — $1,464.20 . . . $179.78 plus 33% — $833.10 $1,464.20 . . . . . . . . . . . . . . . . $388.04 plus 35% — $1,464.20 www.irs.gov Catalog No. 21974B Tables for Percentage Method of Advance EIC Payments (For Wages Paid Through December 2009) TABLE 1—WEEKLY Payroll Period (a) SINGLE or HEAD OF HOUSEHOLD If the amount of wages (before deducting withholding allowances) is: Over — $0 $172 $315 The amount of payment to be made is: (b) MARRIED Without Spouse Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: (c) MARRIED With Both Spouses Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: But not over — Over — $172 . . . . . . . . . 20.40% of wages $0 $315 . . . . . . . . . $35 $172 . . . . . . . . . . . . . $35 less 9.588% $411 of wages in excess of $315 But not over — Over — $172 . . . . . . . . 20.40% of wages $0 $411 . . . . . . . . $35 $86 . . . . . . . . . . . . $35 less 9.588% $205 of wages in excess of $411 But not over — $86 . . . . . . . . 20.40% of wages $205 . . . . . . . . $18 . . . . . . . . . . . $18 less 9.588% of wages in excess of $205 TABLE 2—BIWEEKLY Payroll Period (a) SINGLE or HEAD OF HOUSEHOLD If the amount of wages (before deducting withholding allowances) is: Over — $0 $344 $631 The amount of payment to be made is: (b) MARRIED Without Spouse Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: (c) MARRIED With Both Spouses Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: But not over — Over — $344 . . . . . . . . . 20.40% of wages $0 $631 . . . . . . . . . $70 $344 . . . . . . . . . . . . . $70 less 9.588% $823 of wages in excess of $631 But not over — Over — $344 . . . . . . . . 20.40% of wages $0 $823 . . . . . . . . $70 $172 . . . . . . . . . . . . $70 less 9.588% $411 of wages in excess of $823 But not over — $172 . . . . . . . . 20.40% of wages $411 . . . . . . . . $35 . . . . . . . . . . . $35 less 9.588% of wages in excess of $411 TABLE 3—SEMIMONTHLY Payroll Period (a) SINGLE or HEAD OF HOUSEHOLD If the amount of wages (before deducting withholding allowances) is: Over — $0 $372 $684 The amount of payment to be made is: (b) MARRIED Without Spouse Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: (c) MARRIED With Both Spouses Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: But not over — Over — $372 . . . . . . . . . 20.40% of wages $0 $684 . . . . . . . . . $76 $372 . . . . . . . . . . . . . $76 less 9.588% $892 of wages in excess of $684 But not over — Over — $372 . . . . . . . . 20.40% of wages $0 $892 . . . . . . . . $76 $186 . . . . . . . . . . . . $76 less 9.588% $446 of wages in excess of $892 But not over — $186 . . . . . . . . 20.40% of wages $446 . . . . . . . . $38 . . . . . . . . . . . $38 less 9.588% of wages in excess of $446 TABLE 4—MONTHLY Payroll Period (a) SINGLE or HEAD OF HOUSEHOLD If the amount of wages (before deducting withholding allowances) is: Over — $0 $745 $1,368 The amount of payment to be made is: (b) MARRIED Without Spouse Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: (c) MARRIED With Both Spouses Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: But not over — Over — $745 . . . . . . . . 20.40% of wages $0 $1,368 . . . . . . . . $152 $745 . . . . . . . . . . . . . $152 less $1,785 9.588% of wages in excess of $1,368 But not over — Over — $745 . . . . . . . 20.40% of wages $0 $1,785 . . . . . . . $152 $372 . . . . . . . . . . . . $152 less $892 9.588% of wages in excess of $1,785 But not over — $372 . . . . . . . . 20.40% of wages $892 . . . . . . . . $76 . . . . . . . . . . . $76 less 9.588% of wages in excess of $892 www.irs.gov Catalog No. 21974B Tables for Percentage Method of Advance EIC Payments (continued) (For Wages Paid Through December 2009) TABLE 5—QUARTERLY Payroll Period (a) SINGLE or HEAD OF HOUSEHOLD If the amount of wages (before deducting withholding allowances) is: Over — $0 $2,237 $4,105 The amount of payment to be made is: (b) MARRIED Without Spouse Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: (c) MARRIED With Both Spouses Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: But not over — Over — $2,237 . . . . . . . . 20.40% of wages $0 $4,105 . . . . . . . . $456 $2,237 . . . . . . . . . . . . . $456 less $5,355 9.588% of wages in excess of $4,105 But not over — Over — $2,237 . . . . . . 20.40% of wages $0 $5,355 . . . . . . $456 $1,118 . . . . . . . . . . . $456 less 9.588% $2,677 of wages in excess of $5,355 But not over — $1,118 . . . . . . . 20.40% of wages $2,677 . . . . . . . $228 . . . . . . . . . . . $228 less 9.588% of wages in excess of $2,677 TABLE 6—SEMIANNUAL Payroll Period (a) SINGLE or HEAD OF HOUSEHOLD If the amount of wages (before deducting withholding allowances) is: Over — $0 $4,475 $8,210 The amount of payment to be made is: (b) MARRIED Without Spouse Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: (c) MARRIED With Both Spouses Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: But not over — Over — $4,475 . . . . . . . . 20.40% of wages $0 $8,210 . . . . . . . . $913 $4,475 . . . . . . . . . . . . . $913 less $10,710 9.588% of wages in excess of $8,210 But not over — Over — $4,475 . . . . . . 20.40% of wages $0 $10,710 . . . . . $913 $2,237 . . . . . . . . . . . $913 less 9.588% $5,355 of wages in excess of $10,710 But not over — $2,237 . . . . . . . 20.40% of wages $5,355 . . . . . . . $456 . . . . . . . . . . . $456 less 9.588% of wages in excess of $5,355 TABLE 7—ANNUAL Payroll Period (a) SINGLE or HEAD OF HOUSEHOLD If the amount of wages (before deducting withholding allowances) is: Over — $0 $8,950 $16,420 The amount of payment to be made is: (b) MARRIED Without Spouse Filing Certificate If the amount of wages (before deducting withholding allowances) is: The amount of payment to be made is: (c) MARRIED With Both Spouses Filing Certificate If the amount of wages (before deducting withholding allowances) is: Over — $0 $4,475 $10,710 The amount of payment to be made is: But not over — Over — $8,950 . . . . . . . 20.40% of wages $0 $16,420 . . . . . . . $1,826 $8,950 . . . . . . . . . . . . . $1,826 less $21,420 9.588% of wages in excess of $16,420 But not over — $8,950 . . . . . 20.40% of wages $21,420 . . . . . $1,826 . . . . . . . . . . . $1,826 less 9.588% of wages in excess of $21,420 But not over — $4,475 . . . . . . . 20.40% of wages $10,710 . . . . . . $913 . . . . . . . . . . . $913 less 9.588% of wages in excess of $10,710 TABLE 8—DAILY or MISCELLANEOUS Payroll Period (a) SINGLE or HEAD OF HOUSEHOLD The amount of payment to be made is the following amount multiplied by the number of days in such period: (b) MARRIED Without Spouse Filing Certificate The amount of payment to be made is the following amount multiplied by the number of days in such period: (c) MARRIED With Both Spouses Filing Certificate The amount of payment to be made is the following amount multiplied by the number of days in such period: If the wages divided by the number of days in such period (before deducting withholding allowances) are: Over — $0 $34 $63 If the wages divided by the number of days in such period (before deducting withholding allowances) are: If the wages divided by the number of days in such period (before deducting withholding allowances) are: But not over — Over — $34 . . . . . . . . . . 20.40% of wages $0 $63 . . . . . . . . . . $7 $34 . . . . . . . . . . . . . $7 less 9.588% $82 of wages in excess of $63 But not over — Over — $34 . . . . . . . . 20.40% of wages $0 $82 . . . . . . . . $7 $17 . . . . . . . . . . . $7 less 9.588% of $41 wages in excess of $82 But not over — $17 . . . . . . . . . 20.40% of wages $41 . . . . . . . . . $3 . . . . . . . . . . . $3 less 9.588% of wages in excess of $41 www.irs.gov Catalog No. 21974B Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-WEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least $0 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 less than $55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 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 7 8 10 11 13 14 16 17 19 20 22 23 25 26 28 29 31 32 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 0 0 0 1 2 3 4 5 6 7 8 10 11 13 14 16 17 19 20 22 23 25 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 0 0 0 0 1 2 3 4 5 6 7 8 10 11 13 14 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 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 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 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 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 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 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 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 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 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 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 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 0 0 0 0 0 0 0 0 0 0 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-WEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least 400 410 420 430 440 450 460 470 480 490 500 510 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 780 790 800 810 820 830 840 850 860 870 880 890 less than 410 420 430 440 450 460 470 480 490 500 510 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 780 790 800 810 820 830 840 850 860 870 880 890 900 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 83 85 88 90 93 95 98 100 103 105 108 110 113 115 118 120 123 125 128 130 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 83 85 88 90 93 95 98 100 103 105 108 110 113 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 83 85 88 90 93 95 6 7 8 10 11 13 14 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 0 0 1 2 3 4 5 6 7 8 10 11 13 14 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 0 0 0 0 0 0 0 0 0 1 2 3 4 5 6 7 8 10 11 13 14 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 6 7 8 10 11 13 14 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 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 4 5 6 7 8 10 11 13 14 16 17 19 20 22 23 25 26 28 29 31 32 34 35 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 4 5 6 7 8 10 11 13 14 16 17 19 20 22 23 25 26 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 0 0 0 1 2 3 4 5 6 7 8 10 11 13 14 16 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 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 6 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-WEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least 900 910 920 930 940 950 960 970 980 990 1000 1010 1020 1030 1040 1050 1060 1070 1080 1090 1100 1110 1120 1130 1140 1150 1160 1170 1180 1190 1200 1210 1220 1230 1240 less than 910 920 930 940 950 960 970 980 990 1000 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 133 135 138 140 143 145 148 150 153 155 158 160 163 165 168 170 173 175 178 180 183 185 188 190 193 195 198 200 203 205 208 210 213 215 218 115 118 120 123 125 128 130 133 135 138 140 143 145 148 150 153 155 158 160 163 165 168 170 173 175 178 180 183 185 188 190 193 195 198 200 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 98 100 103 105 108 110 113 115 118 120 123 125 128 130 133 135 138 140 143 145 148 150 153 155 158 160 163 165 168 170 173 175 178 180 183 80 83 85 88 90 93 95 98 100 103 105 108 110 113 115 118 120 123 125 128 130 133 135 138 140 143 145 148 150 153 155 158 160 163 165 70 71 73 74 76 77 79 80 83 85 88 90 93 95 98 100 103 105 108 110 113 115 118 120 123 125 128 130 133 135 138 140 143 145 148 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 83 85 88 90 93 95 98 100 103 105 108 110 113 115 118 120 123 125 128 130 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 83 85 88 90 93 95 98 100 103 105 108 110 113 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 82 85 87 90 92 95 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 7 8 10 11 13 14 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- WEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least $0 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 510 520 530 less than $125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 510 520 530 540 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 4 5 6 7 8 9 10 11 12 13 14 15 16 17 19 20 22 23 25 26 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 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 0 0 0 0 0 0 0 1 2 3 4 5 6 7 8 9 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 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 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 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 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 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 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 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 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 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 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 0 0 0 0 0 0 0 0 0 0 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- WEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least 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 1020 1030 less than 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 1020 1030 1040 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 82 83 85 86 88 89 91 92 94 95 97 98 100 101 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 82 83 85 86 88 89 91 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 10 11 12 13 14 15 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 0 0 0 0 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 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 4 5 6 7 8 9 10 11 12 13 14 15 16 17 19 20 22 23 25 26 28 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 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 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 0 0 0 0 0 0 1 2 3 4 5 6 7 8 9 10 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- WEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 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 103 104 106 107 109 110 112 113 115 116 118 119 121 122 124 125 127 128 130 131 133 134 136 137 139 140 142 143 145 146 148 149 151 152 154 155 92 94 95 97 98 100 101 103 104 106 107 109 110 112 113 115 116 118 119 121 122 124 125 127 128 130 131 133 134 136 137 139 140 142 143 145 82 83 85 86 88 89 91 92 94 95 97 98 100 101 103 104 106 107 109 110 112 113 115 116 118 119 121 122 124 125 127 128 130 131 133 134 71 73 74 76 77 79 80 82 83 85 86 88 89 91 92 94 95 97 98 100 101 103 104 106 107 109 110 112 113 115 116 118 119 121 122 124 61 62 64 65 67 68 70 71 73 74 76 77 79 80 82 83 85 86 88 89 91 92 94 95 97 98 100 101 103 104 106 107 109 110 112 113 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 82 83 85 86 88 89 91 92 94 95 97 98 100 101 103 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 82 83 85 86 88 89 91 92 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 73 74 76 77 79 80 82 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 62 64 65 67 68 70 71 11 12 13 14 15 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 52 53 55 56 58 59 61 4 5 6 7 8 9 10 11 12 13 14 15 16 17 19 20 22 23 25 26 28 29 31 32 34 35 37 38 40 41 43 44 46 47 49 50 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least $0 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 less than $105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 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 2 3 4 5 6 7 8 9 10 11 12 13 15 16 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 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 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 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 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 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 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 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 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 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 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 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 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 0 0 0 0 0 0 0 0 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1000 1020 1040 1060 1080 1100 1120 1140 1160 1180 1200 1220 1240 1260 1280 1300 1320 1340 1360 1380 less than 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1000 1020 1040 1060 1080 1100 1120 1140 1160 1180 1200 1220 1240 1260 1280 1300 1320 1340 1360 1380 1400 21 22 24 25 27 29 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 4 5 6 7 8 9 11 14 17 20 23 26 29 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 0 0 0 0 0 0 0 0 1 3 5 7 9 11 14 17 20 23 26 29 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 7 9 11 14 17 20 23 26 29 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 7 9 11 14 17 20 23 26 29 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 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 5 7 9 11 14 17 20 23 26 29 32 35 38 41 44 47 50 53 56 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 0 0 1 3 5 7 9 11 14 17 20 23 26 29 32 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 7 9 11 13 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 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 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 2040 2060 2080 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 2040 2060 2080 2100 166 171 176 181 186 191 196 201 206 211 216 221 226 231 236 241 246 251 256 261 266 271 276 281 286 291 296 301 306 311 316 321 326 331 336 143 146 149 152 155 158 161 166 171 176 181 186 191 196 201 206 211 216 221 226 231 236 241 246 251 256 261 266 271 276 281 286 291 296 301 122 125 128 131 134 137 140 143 146 149 152 155 158 161 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 165 170 175 180 185 190 195 200 205 210 215 220 225 230 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 165 170 175 180 185 190 195 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 16 19 22 25 28 31 34 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 88 91 94 97 100 103 106 109 112 115 118 1 3 5 7 9 11 13 16 19 22 25 28 31 34 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 88 91 94 97 0 0 0 0 0 0 0 1 3 5 7 9 11 13 16 19 22 25 28 31 34 37 40 43 46 49 52 55 58 61 64 67 70 73 76 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 7 9 11 13 16 19 22 25 28 31 34 37 40 43 46 49 52 55 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least $0 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 less than $250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 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 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 35 38 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 0 0 0 0 0 2 4 6 8 10 12 14 16 18 20 22 The amount of income tax withheld shall be: 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 0 0 0 0 0 0 0 0 0 0 0 0 2 4 6 8 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 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 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 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 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 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 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 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 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 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 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 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 Number of Withholding Allowances 3 4 5 6 7 8 9 10 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least 980 1000 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 less than 1000 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 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 164 167 170 173 176 179 182 185 188 24 26 28 30 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 164 167 The amount of income tax withheld shall be: 10 12 14 16 18 20 22 24 26 28 30 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 0 0 0 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 0 0 0 0 0 0 0 0 0 0 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 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 6 8 10 12 14 16 18 20 22 24 26 28 30 32 35 38 41 44 47 50 53 56 59 62 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 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 35 38 41 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 0 0 0 0 2 4 6 8 10 12 14 16 18 20 22 24 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 0 0 0 0 0 0 0 0 0 0 0 2 4 6 8 10 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages But At least less than The amount of income tax withheld shall be: 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 1980 2000 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 2000 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 191 194 197 200 203 206 209 212 215 218 221 224 227 230 233 236 239 242 245 248 251 254 257 260 263 266 269 272 275 278 281 284 287 290 293 296 170 173 176 179 182 185 188 191 194 197 200 203 206 209 212 215 218 221 224 227 230 233 236 239 242 245 248 251 254 257 260 263 266 269 272 275 149 152 155 158 161 164 167 170 173 176 179 182 185 188 191 194 197 200 203 206 209 212 215 218 221 224 227 230 233 236 239 242 245 248 251 254 128 131 134 137 140 143 146 149 152 155 158 161 164 167 170 173 176 179 182 185 188 191 194 197 200 203 206 209 212 215 218 221 224 227 230 233 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 164 167 170 173 176 179 182 185 188 191 194 197 200 203 206 209 212 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 164 167 170 173 176 179 182 185 188 191 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 164 167 170 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 26 28 30 32 34 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 88 91 94 97 100 103 106 109 112 115 118 121 124 127 12 14 16 18 20 22 24 26 28 30 32 34 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 88 91 94 97 100 103 106 0 0 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least $0 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 less than $115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 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 2 3 4 5 6 7 8 9 10 11 12 13 14 15 17 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 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 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 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 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 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 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 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 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 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 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 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 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 0 0 0 0 0 0 0 0 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1000 1020 1040 1060 1080 1100 1120 1140 1160 1180 1200 1220 1240 1260 1280 1300 1320 1340 1360 1380 1400 1420 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1000 1020 1040 1060 1080 1100 1120 1140 1160 1180 1200 1220 1240 1260 1280 1300 1320 1340 1360 1380 1400 1420 1440 20 21 23 25 28 31 34 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 88 91 94 97 100 103 106 109 112 115 118 121 124 127 130 133 136 139 142 145 148 151 154 157 160 163 2 3 4 6 8 10 12 14 17 20 23 26 29 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 0 0 0 0 0 0 0 0 1 3 5 7 9 11 13 15 18 21 24 27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 7 9 11 13 16 19 22 25 28 31 34 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 88 91 94 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 6 8 10 12 15 18 21 24 27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 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 1 3 5 7 9 11 13 16 19 22 25 28 31 34 37 40 43 46 49 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 0 0 0 0 0 2 4 6 8 10 12 14 17 20 23 26 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 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 7 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 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 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 2040 2060 2080 2100 2120 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 2040 2060 2080 2100 2120 2140 166 169 172 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 143 146 149 152 155 158 161 164 167 170 173 177 182 187 192 197 202 207 212 217 222 227 232 237 242 247 252 257 262 267 272 277 282 287 292 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 165 168 171 174 179 184 189 194 199 204 209 214 219 224 229 234 239 244 249 254 97 100 103 106 109 112 115 118 121 124 127 130 133 136 139 142 145 148 151 154 157 160 163 166 169 172 176 181 186 191 196 201 206 211 216 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 165 168 171 174 178 52 55 58 61 64 67 70 73 76 79 82 85 88 91 94 97 100 103 106 109 112 115 118 121 124 127 130 133 136 139 142 145 148 151 154 29 32 35 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 9 11 13 15 18 21 24 27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 0 0 0 0 1 3 5 7 9 11 13 16 19 22 25 28 31 34 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 0 0 0 0 0 0 0 0 0 0 0 0 2 4 6 8 10 12 15 18 21 24 27 30 33 36 39 42 45 48 51 54 57 60 63 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 7 9 11 13 16 19 22 25 28 31 34 37 40 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least $0 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1000 less than $270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1000 1020 0 0 0 0 0 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 5 7 9 11 13 15 17 19 21 23 25 27 29 31 33 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 0 0 0 0 0 0 0 0 0 0 0 0 2 4 6 8 10 12 14 16 18 20 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 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 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 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 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 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 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 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 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 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 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 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 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 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax 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 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 164 167 170 173 176 179 182 185 22 24 26 28 30 32 34 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 7 9 11 13 15 17 19 21 23 25 27 29 31 33 35 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 88 91 94 97 100 103 106 109 112 115 118 121 124 127 130 133 136 139 0 0 0 0 0 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 7 9 11 13 15 17 19 21 23 25 27 29 31 33 35 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 88 91 94 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 7 9 11 13 15 17 19 21 23 25 27 29 31 33 35 38 41 44 47 50 53 56 59 62 65 68 71 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 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 36 39 42 45 48 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 0 1 3 5 7 9 11 13 15 17 19 21 23 25 27 29 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 0 0 0 0 0 0 0 0 0 2 4 6 8 10 12 14 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 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 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 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax 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 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 188 191 194 197 200 203 206 209 212 215 218 221 224 227 230 233 236 239 242 245 248 251 254 257 260 263 266 269 272 275 278 281 284 287 290 293 165 168 171 174 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 228 231 234 237 240 243 246 249 252 255 258 261 264 267 270 142 145 148 151 154 157 160 163 166 169 172 175 178 181 184 187 190 193 196 199 202 205 208 211 214 217 220 223 226 229 232 235 238 241 244 247 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 165 168 171 174 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 97 100 103 106 109 112 115 118 121 124 127 130 133 136 139 142 145 148 151 154 157 160 163 166 169 172 175 178 181 184 187 190 193 196 199 202 74 77 80 83 86 89 92 95 98 101 104 107 110 113 116 119 122 125 128 131 134 137 140 143 146 149 152 155 158 161 164 167 170 173 176 179 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 31 33 35 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 88 91 94 97 100 103 106 109 112 115 118 121 124 127 130 133 16 18 20 22 24 26 28 30 32 34 36 38 41 44 47 50 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 101 104 107 110 1 3 5 7 9 11 13 15 17 19 21 23 25 27 29 31 33 35 37 40 43 46 49 52 55 58 61 64 67 70 73 76 79 82 85 88 0 0 0 0 0 0 0 0 1 3 5 7 9 11 13 15 17 19 21 23 25 27 29 31 33 35 38 41 44 47 50 53 56 59 62 65 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least $0 220 230 240 250 260 270 280 290 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 640 680 720 760 800 840 880 920 960 1000 1040 1080 1120 1160 1200 1240 1280 1320 1360 1400 1440 1480 1520 1560 1600 less than $220 230 240 250 260 270 280 290 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 640 680 720 760 800 840 880 920 960 1000 1040 1080 1120 1160 1200 1240 1280 1320 1360 1400 1440 1480 1520 1560 1600 1640 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 6 10 14 18 22 26 32 38 44 50 56 62 68 74 80 86 92 98 104 110 116 122 128 134 140 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 4 8 12 16 20 24 28 34 40 46 52 58 64 70 76 82 88 94 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 0 0 0 0 0 1 5 9 13 17 21 25 31 37 43 49 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 0 0 0 0 0 0 0 0 0 0 0 0 0 3 7 11 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 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 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 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 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 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 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 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 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 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 0 0 0 0 0 0 0 0 0 0 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 1640 1680 1720 1760 1800 1840 1880 1920 1960 2000 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 1680 1720 1760 1800 1840 1880 1920 1960 2000 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 146 152 158 164 170 176 182 188 194 200 206 212 218 224 230 236 242 248 254 260 266 272 278 284 290 296 302 308 314 320 326 332 338 344 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 100 106 112 118 124 130 136 142 148 154 160 166 172 178 184 190 196 202 208 214 220 226 232 238 244 250 256 262 268 274 280 286 292 298 304 310 316 322 328 334 340 346 354 364 374 384 394 404 414 424 55 61 67 73 79 85 91 97 103 109 115 121 127 133 139 145 151 157 163 169 175 181 187 193 199 205 211 217 223 229 235 241 247 253 259 265 271 277 283 289 295 301 307 313 319 325 331 337 343 349 15 19 23 27 33 39 45 51 57 63 69 75 81 87 93 99 105 111 117 123 129 135 141 147 153 159 165 171 177 183 189 195 201 207 213 219 225 231 237 243 249 255 261 267 273 279 285 291 297 303 0 0 0 0 1 5 9 13 17 21 25 29 35 41 47 53 59 65 71 77 83 89 95 101 107 113 119 125 131 137 143 149 155 161 167 173 179 185 191 197 203 209 215 221 227 233 239 245 251 257 0 0 0 0 0 0 0 0 0 0 0 0 2 6 10 14 18 22 26 32 38 44 50 56 62 68 74 80 86 92 98 104 110 116 122 128 134 140 146 152 158 164 170 176 182 188 194 200 206 212 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 8 12 16 20 24 28 34 40 46 52 58 64 70 76 82 88 94 100 106 112 118 124 130 136 142 148 154 160 166 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 5 9 13 17 21 25 30 36 42 48 54 60 66 72 78 84 90 96 102 108 114 120 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 0 3 7 11 15 19 23 27 33 39 45 51 57 63 69 75 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 0 0 0 0 0 0 0 0 0 4 8 12 16 20 24 29 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 3640 3680 3720 3760 3800 3840 3880 3920 3960 4000 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 3680 3720 3760 3800 3840 3880 3920 3960 4000 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 510 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 780 790 800 810 820 830 840 850 860 434 444 454 464 474 484 494 504 514 524 534 544 554 564 574 584 594 604 614 624 634 644 654 664 674 684 694 704 714 724 734 744 754 764 774 784 358 368 378 388 398 408 418 428 438 448 458 468 478 488 498 508 518 528 538 548 558 568 578 588 598 608 618 628 638 648 658 668 678 688 698 708 309 315 321 327 333 339 345 352 362 372 382 392 402 412 422 432 442 452 462 472 482 492 502 512 522 532 542 552 562 572 582 592 602 612 622 632 263 269 275 281 287 293 299 305 311 317 323 329 335 341 347 356 366 376 386 396 406 416 426 436 446 456 466 476 486 496 506 516 526 536 546 556 218 224 230 236 242 248 254 260 266 272 278 284 290 296 302 308 314 320 326 332 338 344 350 360 370 380 390 400 410 420 430 440 450 460 470 480 172 178 184 190 196 202 208 214 220 226 232 238 244 250 256 262 268 274 280 286 292 298 304 310 316 322 328 334 340 346 354 364 374 384 394 404 126 132 138 144 150 156 162 168 174 180 186 192 198 204 210 216 222 228 234 240 246 252 258 264 270 276 282 288 294 300 306 312 318 324 330 336 81 87 93 99 105 111 117 123 129 135 141 147 153 159 165 171 177 183 189 195 201 207 213 219 225 231 237 243 249 255 261 267 273 279 285 291 35 41 47 53 59 65 71 77 83 89 95 101 107 113 119 125 131 137 143 149 155 161 167 173 179 185 191 197 203 209 215 221 227 233 239 245 2 6 10 14 18 22 26 32 38 44 50 56 62 68 74 80 86 92 98 104 110 116 122 128 134 140 146 152 158 164 170 176 182 188 194 200 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least $0 540 560 580 600 640 680 720 760 800 840 880 920 960 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 2080 2120 2160 2200 2240 2280 2320 2360 2400 less than $540 560 580 600 640 680 720 760 800 840 880 920 960 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 2080 2120 2160 2200 2240 2280 2320 2360 2400 2440 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 7 11 15 19 23 27 31 35 39 43 47 51 55 59 63 67 71 76 82 88 94 100 106 112 118 124 130 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 4 8 12 16 20 24 28 32 36 40 44 48 52 56 60 64 68 72 78 84 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 0 0 0 2 6 10 14 18 22 26 30 34 38 42 46 50 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 0 0 0 0 0 0 0 0 0 0 0 4 8 12 16 20 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 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 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 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 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 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 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 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 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 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 0 0 0 0 0 0 0 0 0 0 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 4080 4120 4160 4200 4240 4280 4320 4360 4400 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 4080 4120 4160 4200 4240 4280 4320 4360 4400 4440 136 142 148 154 160 166 172 178 184 190 196 202 208 214 220 226 232 238 244 250 256 262 268 274 280 286 292 298 304 310 316 322 328 334 340 346 352 358 364 370 376 382 388 394 400 406 412 418 424 430 90 96 102 108 114 120 126 132 138 144 150 156 162 168 174 180 186 192 198 204 210 216 222 228 234 240 246 252 258 264 270 276 282 288 294 300 306 312 318 324 330 336 342 348 354 360 366 372 378 384 54 58 62 66 70 75 81 87 93 99 105 111 117 123 129 135 141 147 153 159 165 171 177 183 189 195 201 207 213 219 225 231 237 243 249 255 261 267 273 279 285 291 297 303 309 315 321 327 333 339 24 28 32 36 40 44 48 52 56 60 64 68 72 77 83 89 95 101 107 113 119 125 131 137 143 149 155 161 167 173 179 185 191 197 203 209 215 221 227 233 239 245 251 257 263 269 275 281 287 293 0 0 1 5 9 13 17 21 25 29 33 37 41 45 49 53 57 61 65 69 73 79 85 91 97 103 109 115 121 127 133 139 145 151 157 163 169 175 181 187 193 199 205 211 217 223 229 235 241 247 0 0 0 0 0 0 0 0 0 0 3 7 11 15 19 23 27 31 35 39 43 47 51 55 59 63 67 71 76 82 88 94 100 106 112 118 124 130 136 142 148 154 160 166 172 178 184 190 196 202 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 8 12 16 20 24 28 32 36 40 44 48 52 56 60 64 68 72 78 84 90 96 102 108 114 120 126 132 138 144 150 156 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 6 10 14 18 22 26 30 34 38 42 46 50 54 58 62 66 70 75 81 87 93 99 105 111 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 3 7 11 15 19 23 27 31 35 39 43 47 51 55 59 63 67 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 0 0 0 0 0 0 1 5 9 13 17 21 25 29 33 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 7 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages But At least less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 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 436 442 448 454 460 466 472 478 484 490 496 502 508 514 520 526 532 538 544 550 556 562 568 574 580 586 592 598 604 610 616 622 628 634 640 646 390 396 402 408 414 420 426 432 438 444 450 456 462 468 474 480 486 492 498 504 510 516 522 528 534 540 546 552 558 564 570 576 582 588 594 600 345 351 357 363 369 375 381 387 393 399 405 411 417 423 429 435 441 447 453 459 465 471 477 483 489 495 501 507 513 519 525 531 537 543 549 555 299 305 311 317 323 329 335 341 347 353 359 365 371 377 383 389 395 401 407 413 419 425 431 437 443 449 455 461 467 473 479 485 491 497 503 509 253 259 265 271 277 283 289 295 301 307 313 319 325 331 337 343 349 355 361 367 373 379 385 391 397 403 409 415 421 427 433 439 445 451 457 463 208 214 220 226 232 238 244 250 256 262 268 274 280 286 292 298 304 310 316 322 328 334 340 346 352 358 364 370 376 382 388 394 400 406 412 418 162 168 174 180 186 192 198 204 210 216 222 228 234 240 246 252 258 264 270 276 282 288 294 300 306 312 318 324 330 336 342 348 354 360 366 372 117 123 129 135 141 147 153 159 165 171 177 183 189 195 201 207 213 219 225 231 237 243 249 255 261 267 273 279 285 291 297 303 309 315 321 327 71 77 83 89 95 101 107 113 119 125 131 137 143 149 155 161 167 173 179 185 191 197 203 209 215 221 227 233 239 245 251 257 263 269 275 281 41 45 49 53 57 61 65 69 73 79 85 91 97 103 109 115 121 127 133 139 145 151 157 163 169 175 181 187 193 199 205 211 217 223 229 235 11 15 19 23 27 31 35 39 43 47 51 55 59 63 67 71 76 82 88 94 100 106 112 118 124 130 136 142 148 154 160 166 172 178 184 190 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-DAILY/MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) Wages At least $0 12 15 18 21 24 27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 But less than $12 15 18 21 24 27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 0 0 0 0 0 0 0 0 1 1 1 2 2 3 3 4 4 4 5 5 6 6 7 7 8 8 9 9 9 10 10 11 11 12 12 13 13 13 14 14 15 15 16 16 17 18 18 19 20 21 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 6 7 7 8 8 9 9 10 10 10 11 11 12 12 13 13 14 14 15 15 15 16 16 17 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 9 10 10 11 11 12 12 12 13 13 14 14 15 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 3 3 4 4 4 5 5 6 6 7 7 8 8 8 9 9 10 10 11 11 12 12 13 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 3 3 4 4 5 5 5 6 6 7 7 8 8 9 9 10 10 10 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 2 3 3 4 4 5 5 6 6 7 7 7 8 8 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 0 0 1 1 1 2 2 3 3 4 4 4 5 5 6 6 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 0 0 0 0 0 0 0 1 1 1 2 2 3 3 4 4 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 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 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 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 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 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-DAILY/MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) Wages At least But less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 159 162 165 168 171 174 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 228 231 234 237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 162 165 168 171 174 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 228 231 234 237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 309 21 22 23 24 24 25 26 27 27 28 29 30 30 31 32 33 33 34 35 36 36 37 38 39 39 40 41 42 42 43 44 45 45 46 47 48 49 50 50 51 52 53 54 55 56 56 57 58 59 60 18 19 19 20 21 22 22 23 24 25 25 26 27 28 28 29 30 31 31 32 33 34 34 35 36 37 37 38 39 40 40 41 42 43 43 44 45 46 47 47 48 49 50 51 52 52 53 54 55 56 15 16 16 17 17 18 19 20 20 21 22 23 23 24 25 26 26 27 28 29 29 30 31 32 32 33 34 35 35 36 37 38 38 39 40 41 41 42 43 44 44 45 46 47 48 49 49 50 51 52 13 13 14 14 15 15 16 16 17 18 18 19 20 21 21 22 23 24 24 25 26 27 27 28 29 30 30 31 32 33 33 34 35 36 36 37 38 39 39 40 41 42 42 43 44 45 45 46 47 48 11 11 12 12 13 13 14 14 14 15 15 16 16 17 18 19 19 20 21 22 22 23 24 25 25 26 27 28 28 29 30 31 31 32 33 34 34 35 36 37 37 38 39 40 40 41 42 43 43 44 9 9 10 10 11 11 11 12 12 13 13 14 14 15 15 16 16 17 17 18 19 20 20 21 22 23 23 24 25 26 26 27 28 29 29 30 31 32 32 33 34 35 35 36 37 38 38 39 40 41 7 7 8 8 8 9 9 10 10 11 11 12 12 13 13 13 14 14 15 15 16 16 17 18 18 19 20 21 21 22 23 24 24 25 26 27 27 28 29 30 30 31 32 33 33 34 35 36 36 37 5 5 5 6 6 7 7 8 8 9 9 10 10 10 11 11 12 12 13 13 14 14 14 15 15 16 16 17 18 19 19 20 21 22 22 23 24 25 25 26 27 28 28 29 30 31 31 32 33 34 2 3 3 4 4 5 5 6 6 7 7 7 8 8 9 9 10 10 11 11 11 12 12 13 13 14 14 15 15 16 16 17 17 18 19 20 20 21 22 23 23 24 25 26 26 27 28 29 29 30 1 1 1 2 2 3 3 4 4 4 5 5 6 6 7 7 8 8 8 9 9 10 10 11 11 12 12 13 13 13 14 14 15 15 16 16 17 18 18 19 20 21 21 22 23 24 24 25 26 27 0 0 0 0 0 1 1 1 2 2 3 3 4 4 5 5 5 6 6 7 7 8 8 9 9 10 10 10 11 11 12 12 13 13 14 14 14 15 15 16 16 17 18 19 19 20 21 22 22 23 Wage Bracket Table for Income Tax Withholding (Circular E) SINGLE Persons-DAILY/MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) Wages At least But less than 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 309 312 315 318 321 324 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 312 315 318 321 324 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 391 61 61 62 63 64 65 66 66 67 68 69 69 70 71 71 72 72 73 73 74 74 75 76 76 77 77 78 78 79 79 80 81 81 82 82 83 57 57 58 59 60 61 62 63 63 64 65 65 66 67 67 68 68 69 69 70 71 71 72 72 73 73 74 74 75 76 76 77 77 78 78 79 53 54 54 55 56 57 58 59 59 60 61 62 62 63 63 64 64 65 65 66 67 67 68 68 69 69 70 70 71 72 72 73 73 74 74 75 49 50 50 51 52 53 54 55 56 56 57 58 58 59 59 60 60 61 62 62 63 63 64 64 65 65 66 67 67 68 68 69 69 70 70 71 45 46 47 47 48 49 50 51 52 52 53 54 54 55 55 56 56 57 58 58 59 59 60 60 61 62 62 63 63 64 64 65 65 66 67 67 41 42 43 44 44 45 46 47 48 48 49 50 50 51 51 52 53 53 54 54 55 55 56 56 57 58 58 59 59 60 60 61 62 62 63 63 38 39 39 40 41 42 42 43 44 45 45 46 46 47 47 48 49 49 50 50 51 51 52 53 53 54 54 55 55 56 56 57 58 58 59 59 34 35 36 37 37 38 39 40 40 41 42 42 43 43 44 44 45 45 46 46 47 47 48 49 49 50 50 51 51 52 53 53 54 54 55 55 31 32 32 33 34 35 35 36 37 38 38 39 39 40 40 41 41 42 42 43 43 44 44 45 45 46 46 47 47 48 49 49 50 50 51 51 27 28 29 30 30 31 32 33 33 34 35 35 36 36 37 37 38 38 39 39 40 40 41 41 42 42 43 43 44 44 45 45 46 46 47 47 24 25 25 26 27 28 28 29 30 31 31 32 32 33 33 34 34 35 35 36 36 37 37 38 38 39 39 40 40 41 41 42 42 43 43 44 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- DAILY/MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) Wages But At least $0 27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 165 168 171 less than $27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 165 168 171 174 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 2 2 3 3 3 4 4 5 5 6 6 7 7 7 8 8 9 9 10 10 11 11 12 12 12 13 13 14 14 15 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 6 6 7 7 8 8 9 9 9 10 10 11 11 12 12 13 13 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 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 1 2 2 2 3 3 3 4 4 5 5 6 6 6 7 7 8 8 9 9 10 10 10 11 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 2 2 3 3 3 4 4 5 5 6 6 7 7 7 8 8 9 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 1 2 2 2 3 3 3 4 4 4 5 5 6 6 7 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 0 0 0 1 1 1 1 2 2 2 3 3 3 4 4 5 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 0 0 0 0 0 0 0 0 1 1 1 2 2 2 2 3 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 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 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 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- DAILY/MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) Wages But At least 174 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 228 231 234 237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 309 312 315 318 321 less than 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 228 231 234 237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 309 312 315 318 321 324 16 16 16 17 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 30 30 30 31 31 32 32 33 33 34 35 36 36 37 38 39 39 40 41 13 14 14 15 15 16 16 17 17 18 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 34 34 35 36 37 37 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 11 12 12 13 13 14 14 15 15 15 16 16 17 17 18 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 33 33 34 9 10 10 11 11 11 12 12 13 13 14 14 15 15 16 16 16 17 17 18 18 19 19 20 20 20 21 21 22 22 23 23 24 24 25 25 25 26 26 27 27 28 28 29 29 29 30 30 31 31 7 8 8 8 9 9 10 10 11 11 12 12 13 13 13 14 14 15 15 16 16 17 17 17 18 18 19 19 20 20 21 21 22 22 22 23 23 24 24 25 25 26 26 26 27 27 28 28 29 29 5 5 6 6 7 7 8 8 9 9 10 10 10 11 11 12 12 13 13 14 14 14 15 15 16 16 17 17 18 18 19 19 19 20 20 21 21 22 22 23 23 23 24 24 25 25 26 26 27 27 3 3 4 4 5 5 6 6 7 7 7 8 8 9 9 10 10 11 11 11 12 12 13 13 14 14 15 15 16 16 16 17 17 18 18 19 19 20 20 20 21 21 22 22 23 23 24 24 25 25 2 2 2 3 3 3 4 4 4 5 5 6 6 7 7 8 8 8 9 9 10 10 11 11 12 12 13 13 13 14 14 15 15 16 16 17 17 17 18 18 19 19 20 20 21 21 22 22 22 23 0 1 1 1 1 2 2 2 3 3 3 4 4 5 5 5 6 6 7 7 8 8 9 9 10 10 10 11 11 12 12 13 13 14 14 14 15 15 16 16 17 17 18 18 19 19 19 20 20 21 0 0 0 0 0 0 1 1 1 2 2 2 2 3 3 3 4 4 5 5 6 6 7 7 7 8 8 9 9 10 10 11 11 11 12 12 13 13 14 14 15 15 16 16 16 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 6 6 7 7 8 8 8 9 9 10 10 11 11 12 12 13 13 13 14 14 15 15 16 16 17 Wage Bracket Table for Income Tax Withholding (Circular E) MARRIED Persons -- DAILY/MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) Wages But At least 324 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 391 393 395 397 399 less than 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 391 393 395 397 399 401 42 42 43 44 45 45 46 46 47 47 48 48 49 49 50 50 51 51 52 52 53 53 54 54 55 55 56 56 57 57 58 58 59 59 60 60 38 39 40 40 41 42 42 43 43 44 44 45 45 46 46 47 47 48 48 49 49 50 50 51 51 52 52 53 53 54 54 55 55 56 56 57 0 1 2 Number of Withholding Allowances 3 4 5 6 7 8 9 10 The amount of income tax withheld shall be: 35 35 36 37 38 38 39 39 40 40 41 41 42 42 43 43 44 44 45 45 46 46 47 47 48 48 49 49 50 50 51 51 52 52 53 53 32 32 33 33 34 35 35 36 36 37 37 38 38 39 39 40 40 41 41 42 42 43 43 44 44 45 45 46 46 47 47 48 48 49 49 50 30 30 31 31 31 32 32 32 33 33 34 34 35 35 36 36 37 37 38 38 39 39 40 40 41 41 42 42 43 43 44 44 45 45 46 46 28 28 28 29 29 30 30 30 31 31 31 32 32 32 32 33 33 34 34 35 35 36 36 37 37 38 38 39 39 40 40 41 41 42 42 43 25 26 26 27 27 28 28 28 29 29 29 29 30 30 30 31 31 31 32 32 32 32 33 33 34 34 35 35 36 36 37 37 38 38 39 39 23 24 24 25 25 26 26 26 26 27 27 27 28 28 28 29 29 29 29 30 30 30 31 31 31 32 32 32 32 33 33 34 34 35 35 36 21 22 22 23 23 23 24 24 24 25 25 25 25 26 26 26 27 27 27 28 28 28 28 29 29 29 30 30 30 31 31 31 31 32 32 32 19 20 20 20 21 21 22 22 22 22 23 23 23 24 24 24 25 25 25 25 26 26 26 27 27 27 28 28 28 28 29 29 29 30 30 30 17 17 18 18 19 19 19 20 20 20 21 21 21 22 22 22 22 23 23 23 24 24 24 25 25 25 25 26 26 26 27 27 27 28 28 28 Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) WEEKLY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 35 34 33 32 31 30 29 28 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 5 4 3 2 1 0 MARRIED With Both Spouses Filing Certificate Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 315 325 335 345 355 365 375 385 395 405 415 425 435 445 455 465 475 485 495 505 515 525 535 545 555 565 575 585 595 605 615 625 635 645 655 665 675 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 315 325 335 345 355 365 375 385 395 405 415 425 435 445 455 465 475 485 495 505 515 525 535 545 555 565 575 585 595 605 615 625 635 645 655 665 675 -- Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 410 420 430 440 450 460 470 480 490 500 510 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 410 420 430 440 450 460 470 480 490 500 510 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 -- Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 35 34 33 32 31 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 7 6 5 4 3 2 1 0 Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 205 215 225 235 245 255 265 275 285 295 305 315 325 335 345 355 365 375 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 205 215 225 235 245 255 265 275 285 295 305 315 325 335 345 355 365 375 -- Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1 0 Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) BIWEEKLY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 69 68 68 67 MARRIED With Both Spouses Filing Certificate Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 630 640 650 660 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 630 640 650 660 670 Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 820 830 840 850 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 820 830 840 850 860 Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 69 68 67 Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 410 420 430 440 450 460 470 480 490 500 510 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 410 420 430 440 450 460 470 480 490 500 510 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 -- Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 35 34 33 32 31 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 7 6 5 4 3 2 1 0 Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) BIWEEKLY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made 66 65 64 63 62 61 60 59 58 57 56 55 54 53 52 51 50 49 48 47 46 45 44 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26 25 24 23 22 21 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1 0 MARRIED With Both Spouses Filing Certificate Wages At least 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 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 But less than 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 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 Wages At least 860 870 880 890 900 910 920 930 940 950 960 970 980 990 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 But less than 870 880 890 900 910 920 930 940 950 960 970 980 990 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 -- Payment to be made 66 65 64 63 62 61 60 59 58 57 56 55 54 53 52 51 50 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 3 2 1 0 Wages At least But less than Payment to be made Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) SEMIMONTHLY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 MARRIED With Both Spouses Filing Certificate Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 345 350 355 360 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 345 350 355 360 365 Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 345 350 355 360 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 345 350 355 360 365 Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 445 455 465 475 485 495 505 515 525 535 545 555 565 575 585 595 605 615 625 635 645 655 665 675 685 695 705 715 725 735 745 755 765 775 785 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 445 455 465 475 485 495 505 515 525 535 545 555 565 575 585 595 605 615 625 635 645 655 665 675 685 695 705 715 725 735 745 755 765 775 785 795 Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 35 36 37 38 37 36 35 34 33 32 31 30 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 7 6 5 Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) SEMIMONTHLY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made 74 75 76 75 74 73 72 71 70 69 68 67 66 65 64 63 62 61 60 59 58 57 56 55 54 53 53 52 51 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 MARRIED With Both Spouses Filing Certificate Wages At least 365 370 680 690 700 710 720 730 740 750 760 770 780 790 800 810 820 830 840 850 860 870 880 890 900 910 920 930 940 950 960 970 980 990 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 But less than 370 680 690 700 710 720 730 740 750 760 770 780 790 800 810 820 830 840 850 860 870 880 890 900 910 920 930 940 950 960 970 980 990 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 Wages At least 365 370 890 900 910 920 930 940 950 960 970 980 990 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 But less than 370 890 900 910 920 930 940 950 960 970 980 990 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 1,590 Payment to be made 74 75 75 74 73 72 72 71 70 69 68 67 66 65 64 63 62 61 60 59 58 57 56 55 54 53 52 51 50 49 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 Wages At least 795 805 815 825 835 But less than 805 815 825 835 -- Payment to be made 4 3 2 1 0 Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) SEMIMONTHLY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made 8 7 6 6 5 4 3 2 1 0 MARRIED With Both Spouses Filing Certificate Wages At least 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 But less than 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 -- Wages At least 1,590 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 But less than 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 -- Payment to be made 8 7 6 5 4 3 2 2 1 0 Wages At least But less than Payment to be made Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) MONTHLY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 MARRIED With Both Spouses Filing Certificate Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 345 350 355 360 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 345 350 355 360 365 Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 345 350 355 360 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 345 350 355 360 365 Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 Wages At least $0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 345 350 355 360 But less than $5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290 295 300 305 310 315 320 325 330 335 340 345 350 355 360 365 Payment to be made $0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) MONTHLY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made 74 75 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 MARRIED With Both Spouses Filing Certificate Wages At least 365 370 375 380 385 390 395 400 405 410 415 420 425 430 435 440 445 450 455 460 465 470 475 480 485 490 495 500 505 510 515 520 525 530 535 540 545 550 555 560 565 570 575 580 585 590 595 600 605 610 615 620 625 630 635 640 645 650 655 660 665 670 675 680 685 690 695 700 705 710 715 720 But less than 370 375 380 385 390 395 400 405 410 415 420 425 430 435 440 445 450 455 460 465 470 475 480 485 490 495 500 505 510 515 520 525 530 535 540 545 550 555 560 565 570 575 580 585 590 595 600 605 610 615 620 625 630 635 640 645 650 655 660 665 670 675 680 685 690 695 700 705 710 715 720 725 Wages At least 365 370 375 380 385 390 395 400 405 410 415 420 425 430 435 440 445 450 455 460 465 470 475 480 485 490 495 500 505 510 515 520 525 530 535 540 545 550 555 560 565 570 575 580 585 590 595 600 605 610 615 620 625 630 635 640 645 650 655 660 665 670 675 680 685 690 695 700 705 710 715 720 But less than 370 375 380 385 390 395 400 405 410 415 420 425 430 435 440 445 450 455 460 465 470 475 480 485 490 495 500 505 510 515 520 525 530 535 540 545 550 555 560 565 570 575 580 585 590 595 600 605 610 615 620 625 630 635 640 645 650 655 660 665 670 675 680 685 690 695 700 705 710 715 720 725 Payment to be made 74 75 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 Wages At least 365 370 890 900 910 920 930 940 950 960 970 980 990 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 But less than 370 890 900 910 920 930 940 950 960 970 980 990 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 1,400 1,410 1,420 1,430 1,440 1,450 1,460 1,470 1,480 1,490 1,500 1,510 1,520 1,530 1,540 1,550 1,560 1,570 1,580 1,590 Payment to be made 74 75 75 74 73 72 72 71 70 69 68 67 66 65 64 63 62 61 60 59 58 57 56 55 54 53 52 51 50 49 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) MONTHLY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made 148 149 150 151 152 152 151 150 149 148 147 146 145 144 143 142 141 140 139 138 137 136 135 134 133 132 131 130 129 129 128 127 126 125 124 123 122 121 120 119 118 117 116 115 114 113 112 111 110 109 108 107 106 106 105 104 103 102 101 100 99 98 97 96 95 94 93 92 91 90 89 88 MARRIED With Both Spouses Filing Certificate Wages At least 725 730 735 740 745 1,365 1,375 1,385 1,395 1,405 1,415 1,425 1,435 1,445 1,455 1,465 1,475 1,485 1,495 1,505 1,515 1,525 1,535 1,545 1,555 1,565 1,575 1,585 1,595 1,605 1,615 1,625 1,635 1,645 1,655 1,665 1,675 1,685 1,695 1,705 1,715 1,725 1,735 1,745 1,755 1,765 1,775 1,785 1,795 1,805 1,815 1,825 1,835 1,845 1,855 1,865 1,875 1,885 1,895 1,905 1,915 1,925 1,935 1,945 1,955 1,965 1,975 1,985 1,995 2,005 2,015 2,025 But less than 730 735 740 745 1,365 1,375 1,385 1,395 1,405 1,415 1,425 1,435 1,445 1,455 1,465 1,475 1,485 1,495 1,505 1,515 1,525 1,535 1,545 1,555 1,565 1,575 1,585 1,595 1,605 1,615 1,625 1,635 1,645 1,655 1,665 1,675 1,685 1,695 1,705 1,715 1,725 1,735 1,745 1,755 1,765 1,775 1,785 1,795 1,805 1,815 1,825 1,835 1,845 1,855 1,865 1,875 1,885 1,895 1,905 1,915 1,925 1,935 1,945 1,955 1,965 1,975 1,985 1,995 2,005 2,015 2,025 2,035 Wages At least 725 730 735 740 745 1,785 1,795 1,805 1,815 1,825 1,835 1,845 1,855 1,865 1,875 1,885 1,895 1,905 1,915 1,925 1,935 1,945 1,955 1,965 1,975 1,985 1,995 2,005 2,015 2,025 2,035 2,045 2,055 2,065 2,075 2,085 2,095 2,105 2,115 2,125 2,135 2,145 2,155 2,165 2,175 2,185 2,195 2,205 2,215 2,225 2,235 2,245 2,255 2,265 2,275 2,285 2,295 2,305 2,315 2,325 2,335 2,345 2,355 2,365 2,375 2,385 2,395 2,405 2,415 2,425 2,435 2,445 But less than 730 735 740 745 1,785 1,795 1,805 1,815 1,825 1,835 1,845 1,855 1,865 1,875 1,885 1,895 1,905 1,915 1,925 1,935 1,945 1,955 1,965 1,975 1,985 1,995 2,005 2,015 2,025 2,035 2,045 2,055 2,065 2,075 2,085 2,095 2,105 2,115 2,125 2,135 2,145 2,155 2,165 2,175 2,185 2,195 2,205 2,215 2,225 2,235 2,245 2,255 2,265 2,275 2,285 2,295 2,305 2,315 2,325 2,335 2,345 2,355 2,365 2,375 2,385 2,395 2,405 2,415 2,425 2,435 2,445 2,455 Payment to be made 148 149 150 151 152 151 150 149 148 147 146 145 144 144 143 142 141 140 139 138 137 136 135 134 133 132 131 130 129 128 127 126 125 124 123 122 121 121 120 119 118 117 116 115 114 113 112 111 110 109 108 107 106 105 104 103 102 101 100 99 98 98 97 96 95 94 93 92 91 90 89 88 Wages At least 1,590 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 But less than 1,600 1,610 1,620 1,630 1,640 1,650 1,660 1,670 1,680 -- Payment to be made 8 7 6 5 4 3 2 2 1 0 Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) MONTHLY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made 87 86 85 84 83 82 82 81 80 79 78 77 76 75 74 73 72 71 70 69 68 67 66 65 64 63 62 61 60 59 59 58 57 56 55 54 53 52 51 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36 36 35 34 33 32 31 30 29 28 27 26 25 24 23 22 21 20 19 MARRIED With Both Spouses Filing Certificate Wages At least 2,035 2,045 2,055 2,065 2,075 2,085 2,095 2,105 2,115 2,125 2,135 2,145 2,155 2,165 2,175 2,185 2,195 2,205 2,215 2,225 2,235 2,245 2,255 2,265 2,275 2,285 2,295 2,305 2,315 2,325 2,335 2,345 2,355 2,365 2,375 2,385 2,395 2,405 2,415 2,425 2,435 2,445 2,455 2,465 2,475 2,485 2,495 2,505 2,515 2,525 2,535 2,545 2,555 2,565 2,575 2,585 2,595 2,605 2,615 2,625 2,635 2,645 2,655 2,665 2,675 2,685 2,695 2,705 2,715 2,725 2,735 2,745 But less than 2,045 2,055 2,065 2,075 2,085 2,095 2,105 2,115 2,125 2,135 2,145 2,155 2,165 2,175 2,185 2,195 2,205 2,215 2,225 2,235 2,245 2,255 2,265 2,275 2,285 2,295 2,305 2,315 2,325 2,335 2,345 2,355 2,365 2,375 2,385 2,395 2,405 2,415 2,425 2,435 2,445 2,455 2,465 2,475 2,485 2,495 2,505 2,515 2,525 2,535 2,545 2,555 2,565 2,575 2,585 2,595 2,605 2,615 2,625 2,635 2,645 2,655 2,665 2,675 2,685 2,695 2,705 2,715 2,725 2,735 2,745 2,755 Wages At least 2,455 2,465 2,475 2,485 2,495 2,505 2,515 2,525 2,535 2,545 2,555 2,565 2,575 2,585 2,595 2,605 2,615 2,625 2,635 2,645 2,655 2,665 2,675 2,685 2,695 2,705 2,715 2,725 2,735 2,745 2,755 2,765 2,775 2,785 2,795 2,805 2,815 2,825 2,835 2,845 2,855 2,865 2,875 2,885 2,895 2,905 2,915 2,925 2,935 2,945 2,955 2,965 2,975 2,985 2,995 3,005 3,015 3,025 3,035 3,045 3,055 3,065 3,075 3,085 3,095 3,105 3,115 3,125 3,135 3,145 3,155 3,165 But less than 2,465 2,475 2,485 2,495 2,505 2,515 2,525 2,535 2,545 2,555 2,565 2,575 2,585 2,595 2,605 2,615 2,625 2,635 2,645 2,655 2,665 2,675 2,685 2,695 2,705 2,715 2,725 2,735 2,745 2,755 2,765 2,775 2,785 2,795 2,805 2,815 2,825 2,835 2,845 2,855 2,865 2,875 2,885 2,895 2,905 2,915 2,925 2,935 2,945 2,955 2,965 2,975 2,985 2,995 3,005 3,015 3,025 3,035 3,045 3,055 3,065 3,075 3,085 3,095 3,105 3,115 3,125 3,135 3,145 3,155 3,165 3,175 Payment to be made 87 86 85 84 83 82 81 80 79 78 77 76 75 75 74 73 72 71 70 69 68 67 66 65 64 63 62 61 60 59 58 57 56 55 54 53 52 51 51 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28 28 27 26 25 24 23 22 21 20 19 Wages At least But less than Payment to be made Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) MONTHLY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made 18 17 16 15 14 13 13 12 11 10 9 8 7 6 5 4 3 2 1 0 MARRIED With Both Spouses Filing Certificate Wages At least 2,755 2,765 2,775 2,785 2,795 2,805 2,815 2,825 2,835 2,845 2,855 2,865 2,875 2,885 2,895 2,905 2,915 2,925 2,935 2,945 But less than 2,765 2,775 2,785 2,795 2,805 2,815 2,825 2,835 2,845 2,855 2,865 2,875 2,885 2,895 2,905 2,915 2,925 2,935 2,945 2,955 Wages At least 3,175 3,185 3,195 3,205 3,215 3,225 3,235 3,245 3,255 3,265 3,275 3,285 3,295 3,305 3,315 3,325 3,335 3,345 3,355 3,365 But less than 3,185 3,195 3,205 3,215 3,225 3,235 3,245 3,255 3,265 3,275 3,285 3,295 3,305 3,315 3,325 3,335 3,345 3,355 3,365 -- Payment to be made 18 17 16 15 14 13 12 11 10 9 8 7 6 5 5 4 3 2 1 0 Wages At least But less than Payment to be made Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid Through December 2009) DAILY Payroll Period SINGLE Or Head Of Household MARRIED Without Spouse Filing Certificate Payment to be made $0 1 2 3 4 5 6 6 5 4 3 3 2 1 0 MARRIED With Both Spouses Filing Certificate Wages At least $0 5 10 15 20 25 30 60 70 80 90 100 110 120 130 But less than $5 10 15 20 25 30 60 70 80 90 100 110 120 130 -- Wages At least $0 5 10 15 20 25 30 80 90 100 110 120 130 140 150 But less than $5 10 15 20 25 30 80 90 100 110 120 130 140 150 -- Payment to be made $0 1 2 3 4 5 6 6 5 4 3 2 1 1 0 Wages At least $0 5 10 15 40 50 60 70 But less than $5 10 15 40 50 60 70 -- Payment to be made $0 1 2 3 3 2 1 0 Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Alternative 1.--Tables for Percentage Method of Withholding Computations Table A(1): WEEKLY Payroll Period Single Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: Of such Wage0% 10% 15% 25% 28% 33% 35% From Product less less less less less less 0 $13.80 $23.80 $93.40 $131.77 $298.67 $442.91 If the wage in excess of allowance amount is: Amount for each allowance claimed is: Married Person $70.19 The income tax to be withheld shall be: Of such Wage0% 10% 15% 25% 28% 33% 35% From Product less less less less less less 0 $30.30 $53.80 $199.30 $267.46 $475.71 $622.13 Over$0 $138 $200 $696 $1,279 $3,338 $7,212 But not over$138 $200 $696 $1,279 $3,338 $7,212 - Over$0 $303 $470 $1,455 $2,272 $4,165 $7,321 But not over$303 $470 $1,455 $2,272 $4,165 $7,321 - Table B(1): BIWEEKLY Payroll Period Single Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: Of such Wage0% 10% 15% 25% 28% 33% 35% From Product less less less less less less 0 $27.60 $47.60 $186.80 $263.57 $597.42 $885.88 Amount for each allowance claimed is: Married Person If the wage in excess of allowance amount is: $140.38 The income tax to be withheld shall be: Of such Wage0% 10% 15% 25% 28% 33% 35% From Product less less less less less less 0 $60.60 $107.60 $398.60 $534.89 $951.44 $1,244.28 Over$0 $276 $400 $1,392 $2,559 $6,677 $14,423 But not over$276 $400 $1,392 $2,559 $6,677 $14,423 - Over$0 $606 $940 $2,910 $4,543 $8,331 $14,642 But not over$606 $940 $2,910 $4,543 $8,331 $14,642 - Table C(1): SEMIMONTHLY Payroll Period Single Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: Of such Wage0% 10% 15% 25% 28% 33% 35% From Product less less less less less less 0 $29.90 $51.55 $202.35 $285.51 $647.16 $959.66 Amount for each allowance claimed is: Married Person If the wage in excess of allowance amount is: $152.08 The income tax to be withheld shall be: Of such Wage0% 10% 15% 25% 28% 33% 35% From Product less less less less less less 0 $65.60 $116.55 $431.75 $579.41 $1,030.66 $1,347.92 Over$0 $299 $433 $1,508 $2,772 $7,233 $15,625 But not over$299 $433 $1,508 $2,772 $7,233 $15,625 - Over$0 $656 $1,019 $3,152 $4,922 $9,025 $15,863 But not over$656 $1,019 $3,152 $4,922 $9,025 $15,863 - Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Alternative 1.--Tables for Percentage Method of Withholding Computations Table D(1): MONTHLY Payroll Period Single Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: Of such Wage0% 10% 15% 25% 28% 33% 35% From Product less less less less less less 0 $59.80 $103.15 $404.85 $571.17 $1,294.52 $1,919.52 If the wage in excess of allowance amount is: Amount for each allowance claimed is: Married Person $304.17 The income tax to be withheld shall be: Of such Wage0% 10% 15% 25% 28% 33% 35% From Product less less less less less less 0 $131.30 $233.20 $863.60 $1,158.92 $2,061.42 $2,695.92 Over$0 $598 $867 $3,017 $5,544 $14,467 $31,250 But not over$598 $867 $3,017 $5,544 $14,467 $31,250 - Over$0 $1,313 $2,038 $6,304 $9,844 $18,050 $31,725 But not over$1,313 $2,038 $6,304 $9,844 $18,050 $31,725 - Table E(1): DAILY or MISC. Payroll Period Single Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: Of such Wage0% 10% 15% 25% 28% 33% 35% From Product less less less less less less 0 $2.76 $4.76 $18.68 $26.35 $59.74 $88.59 Amount for each allowance claimed is Married Person If the wage in excess of allowance amount is: $14.04 The income tax to be withheld shall be: Of such Wage0% 10% 15% 25% 28% 33% 35% From Product less less less less less less 0 $6.06 $10.76 $39.86 $53.48 $95.14 $124.43 Over$0.00 $27.60 $40.00 $139.20 $255.90 $667.70 $1,442.30 But not over$27.60 $40.00 $139.20 $255.90 $667.70 $1,442.30 - Over$0.00 $60.60 $94.00 $291.00 $454.30 $833.10 $1,464.20 But not over$60.60 $94.00 $291.00 $454.30 $833.10 $1,464.20 - Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Alternative 2.--Tables for Percentage Method of Withholding Computations Table A(2): WEEKLY Payroll Period Single Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: If the wage in excess of allowance amount is: Amount for each allowance claimed is: Married Person The income tax to be withheld shall be: $70.19 Over$0 $138 $200 $696 $1,279 $3,338 $7,212 But not over$138 $200 $696 $1,279 $3,338 $7,212 - Such Wageminus $0.00 minus $138.00 minus $158.67 minus $373.60 minus $470.61 minus $905.06 minus $1,265.46 Times 0% 10% 15% 25% 28% 33% 35% Over$0 $303 $470 $1,455 $2,272 $4,165 $7,321 But not over$303 $470 $1,455 $2,272 $4,165 $7,321 - Such Wageminus $0.00 minus $303.00 minus $358.67 minus $797.20 minus $955.21 minus $1,441.55 minus $1,777.51 Times 0% 10% 15% 25% 28% 33% 35% Table B(2): BIWEEKLY Payroll Period Single Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: Amount for each allowance claimed is: Married Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: $140.38 Over$0 $276 $400 $1,392 $2,559 $6,677 $14,423 But not over$276 $400 $1,392 $2,559 $6,677 $14,423 - Such Wageminus $0.00 minus $276.00 minus $317.33 minus $747.20 minus $941.32 minus $1,810.36 minus $2,531.09 Times 0% 10% 15% 25% 28% 33% 35% Over$0 $606 $940 $2,910 $4,543 $8,331 $14,642 But not over$606 $940 $2,910 $4,543 $8,331 $14,642 - Such Wageminus $0.00 minus $606.00 minus $717.33 minus $1,594.40 minus $1,910.32 minus $2,883.15 minus $3,555.09 Times 0% 10% 15% 25% 28% 33% 35% Table C(2): SEMIMONTHLY Payroll Period Single Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: Amount for each allowance claimed is: Married Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: $152.08 Over$0 $299 $433 $1,508 $2,772 $7,233 $15,625 But not over$299 $433 $1,508 $2,772 $7,233 $15,625 - Such Wageminus $0.00 minus $299.00 minus $343.67 minus $809.40 minus $1,019.68 minus $1,961.09 minus $2,741.89 Times 0% 10% 15% 25% 28% 33% 35% Over$0 $656 $1,019 $3,152 $4,922 $9,025 $15,863 But not over$656 $1,019 $3,152 $4,922 $9,025 $15,863 - Such Wageminus $0.00 minus $656.00 minus $777.00 minus $1,727.00 minus $2,069.32 minus $3,123.21 minus $3,851.20 Times 0% 10% 15% 25% 28% 33% 35% Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Alternative 2.--Tables for Percentage Method of Withholding Computations Table D(2): MONTHLY Payroll Period Single Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: If the wage in excess of allowance amount is: Amount for each allowance claimed is: Married Person The income tax to be withheld shall be: $304.17 Over$0 $598 $867 $3,017 $5,544 $14,467 $31,250 But not over$598 $867 $3,017 $5,544 $14,467 $31,250 - Such Wageminus minus minus minus minus minus minus $0.00 $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 Times 0% 10% 15% 25% 28% 33% 35% Over$0 $1,313 $2,038 $6,304 $9,844 $18,050 $31,725 But not over$1,313 $2,038 $6,304 $9,844 $18,050 $31,725 - Such Wageminus $0.00 minus $1,313.00 minus $1,554.67 minus $3,454.40 minus $4,139.00 minus $6,246.73 minus $7,702.63 Times 0% 10% 15% 25% 28% 33% 35% Table E(2): DAILY or MISC. Payroll Period Single Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: Amount for each allowance claimed is Married Person If the wage in excess of allowance amount is: The income tax to be withheld shall be: $14.04 Over$0.00 $27.60 $40.00 $139.20 $255.90 $667.70 $1,442.30 But not over$27.60 $40.00 $139.20 $255.90 $667.70 $1,442.30 - Such Wageminus minus minus minus minus minus minus $0.00 $27.60 $31.73 $74.72 $94.11 $181.03 $253.10 Times 0% 10% 15% 25% 28% 33% 35% Over$0.00 $60.60 $94.00 $291.00 $454.30 $833.10 $1,464.20 But not over$60.60 $94.00 $291.00 $454.30 $833.10 $1,464.20 - Such Wageminus minus minus minus minus minus minus $0.00 $60.60 $71.73 $159.44 $191.01 $288.31 $355.51 Times 0% 10% 15% 25% 28% 33% 35% Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages Weekly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B From gross wages 1 C Multiply result by D Married Persons And gross wages are: But not over B From gross wages 1 C Multiply result by Over A Over A D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 0 $0.00 $200.00 $696.00 $1,279.00 $3,338.00 $7,212.00 $0.00 $270.19 $766.19 $1,349.19 $3,408.19 $7,282.19 $0.00 $340.38 $836.38 $1,419.38 $3,478.38 $7,352.38 $0.00 $410.57 $906.57 $1,489.57 $3,548.57 $7,422.57 $0.00 $480.76 $976.76 $1,559.76 $3,618.76 $7,492.76 $0.00 $550.95 $1,046.95 $1,629.95 $3,688.95 $7,562.95 $200.00 $696.00 $1,279.00 $3,338.00 $7,212.00 -$270.19 $766.19 $1,349.19 $3,408.19 $7,282.19 -$340.38 $836.38 $1,419.38 $3,478.38 $7,352.38 -$410.57 $906.57 $1,489.57 $3,548.57 $7,422.57 -$480.76 $976.76 $1,559.76 $3,618.76 $7,492.76 -$550.95 $1,046.95 $1,629.95 $3,688.95 $7,562.95 -- subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract $138.00 $158.67 $373.60 $470.61 $905.06 $1,265.46 $208.19 $228.86 $443.79 $540.80 $975.25 $1,335.65 $278.38 $299.05 $513.98 $610.99 $1,045.44 $1,405.84 $348.57 $369.24 $584.17 $681.18 $1,115.63 $1,476.03 $418.76 $439.43 $654.36 $751.37 $1,185.82 $1,546.22 $488.95 $509.62 $724.55 $821.56 $1,256.01 $1,616.41 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% $0.00 $470.00 $1,455.00 $2,272.00 $4,165.00 $7,321.00 $0.00 $540.19 $1,525.19 $2,342.19 $4,235.19 $7,391.19 $0.00 $610.38 $1,595.38 $2,412.38 $4,305.38 $7,461.38 $0.00 $680.57 $1,665.57 $2,482.57 $4,375.57 $7,531.57 $0.00 $750.76 $1,735.76 $2,552.76 $4,445.76 $7,601.76 $0.00 $820.95 $1,805.95 $2,622.95 $4,515.95 $7,671.95 $470.00 $1,455.00 $2,272.00 $4,165.00 $7,321.00 -$540.19 $1,525.19 $2,342.19 $4,235.19 $7,391.19 -$610.38 $1,595.38 $2,412.38 $4,305.38 $7,461.38 -$680.57 $1,665.57 $2,482.57 $4,375.57 $7,531.57 -$750.76 $1,735.76 $2,552.76 $4,445.76 $7,601.76 -$820.95 $1,805.95 $2,622.95 $4,515.95 $7,671.95 -- subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract $303.00 $358.67 $797.20 $955.21 $1,441.55 $1,777.51 $373.19 $428.86 $867.39 $1,025.40 $1,511.74 $1,847.70 $443.38 $499.05 $937.58 $1,095.59 $1,581.93 $1,917.89 $513.57 $569.24 $1,007.77 $1,165.78 $1,652.12 $1,988.08 $583.76 $639.43 $1,077.96 $1,235.97 $1,722.31 $2,058.27 $653.95 $709.62 $1,148.15 $1,306.16 $1,792.50 $2,128.46 1 2 3 4 5 Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages Weekly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B $621.14 $1,117.14 $1,700.14 $3,759.14 $7,633.14 -$691.33 $1,187.33 $1,770.33 $3,829.33 $7,703.33 -$761.52 $1,257.52 $1,840.52 $3,899.52 $7,773.52 -$831.71 $1,327.71 $1,910.71 $3,969.71 $7,843.71 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From gross wages 1 C $559.14 $579.81 $794.74 $891.75 $1,326.20 $1,686.60 $629.33 $650.00 $864.93 $961.94 $1,396.39 $1,756.79 $699.52 $720.19 $935.12 $1,032.13 $1,466.58 $1,826.98 $769.71 $790.38 $1,005.31 $1,102.32 $1,536.77 $1,897.17 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Married Persons And gross wages are: But not over B $891.14 $1,876.14 $2,693.14 $4,586.14 $7,742.14 -$961.33 $1,946.33 $2,763.33 $4,656.33 $7,812.33 -$1,031.52 $2,016.52 $2,833.52 $4,726.52 $7,882.52 -$1,101.71 $2,086.71 $2,903.71 $4,796.71 $7,952.71 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From gross wages 1 C $724.14 $779.81 $1,218.34 $1,376.35 $1,862.69 $2,198.65 $794.33 $850.00 $1,288.53 $1,446.54 $1,932.88 $2,268.84 $864.52 $920.19 $1,358.72 $1,516.73 $2,003.07 $2,339.03 $934.71 $990.38 $1,428.91 $1,586.92 $2,073.26 $2,409.22 Multiply result by Over A $0.00 $621.14 $1,117.14 $1,700.14 $3,759.14 $7,633.14 $0.00 $691.33 $1,187.33 $1,770.33 $3,829.33 $7,703.33 $0.00 $761.52 $1,257.52 $1,840.52 $3,899.52 $7,773.52 $0.00 $831.71 $1,327.71 $1,910.71 $3,969.71 $7,843.71 Over A $0.00 $891.14 $1,876.14 $2,693.14 $4,586.14 $7,742.14 $0.00 $961.33 $1,946.33 $2,763.33 $4,656.33 $7,812.33 $0.00 $1,031.52 $2,016.52 $2,833.52 $4,726.52 $7,882.52 $0.00 $1,101.71 $2,086.71 $2,903.71 $4,796.71 $7,952.71 D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 6 7 8 9 see note 2 Instructions: A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. B. Read across the selected subsection and locate the bracket applicable to the employees gross wage in columns A and B. C. Subtract the amount shown in column C from the employees gross wage. D. Multiply the result by the withholding percentage rate shown in the column D to obtain the amount of tax to be withheld. ----------------1 If the gross wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $70.19 for each additional allowance claimed. Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages Biweekly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B From gross wages 1 C Multiply result by D Married Persons And gross wages are: But not over B From gross wages 1 C Multiply result by D Over A Over A 0 $0.00 $400.00 $1,392.00 $2,559.00 $6,677.00 $14,423.00 $0.00 $540.38 $1,532.38 $2,699.38 $6,817.38 $14,563.38 $0.00 $680.76 $1,672.76 $2,839.76 $6,957.76 $14,703.76 $0.00 $821.14 $1,813.14 $2,980.14 $7,098.14 $14,844.14 $0.00 $961.52 $1,953.52 $3,120.52 $7,238.52 $14,984.52 $0.00 $1,101.90 $2,093.90 $3,260.90 $7,378.90 $15,124.90 $400.00 $1,392.00 $2,559.00 $6,677.00 $14,423.00 -$540.38 $1,532.38 $2,699.38 $6,817.38 $14,563.38 -$680.76 $1,672.76 $2,839.76 $6,957.76 $14,703.76 -$821.14 $1,813.14 $2,980.14 $7,098.14 $14,844.14 -$961.52 $1,953.52 $3,120.52 $7,238.52 $14,984.52 -$1,101.90 $2,093.90 $3,260.90 $7,378.90 $15,124.90 -- subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract $276.00 $317.33 $747.20 $941.32 $1,810.36 $2,531.09 $416.38 $457.71 $887.58 $1,081.70 $1,950.74 $2,671.47 $556.76 $598.09 $1,027.96 $1,222.08 $2,091.12 $2,811.85 $697.14 $738.47 $1,168.34 $1,362.46 $2,231.50 $2,952.23 $837.52 $878.85 $1,308.72 $1,502.84 $2,371.88 $3,092.61 $977.90 $1,019.23 $1,449.10 $1,643.22 $2,512.26 $3,232.99 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% $0.00 $940.00 $2,910.00 $4,543.00 $8,331.00 $14,642.00 $0.00 $1,080.38 $3,050.38 $4,683.38 $8,471.38 $14,782.38 $0.00 $1,220.76 $3,190.76 $4,823.76 $8,611.76 $14,922.76 $0.00 $1,361.14 $3,331.14 $4,964.14 $8,752.14 $15,063.14 $0.00 $1,501.52 $3,471.52 $5,104.52 $8,892.52 $15,203.52 $0.00 $1,641.90 $3,611.90 $5,244.90 $9,032.90 $15,343.90 $940.00 $2,910.00 $4,543.00 $8,331.00 $14,642.00 -$1,080.38 $3,050.38 $4,683.38 $8,471.38 $14,782.38 -$1,220.76 $3,190.76 $4,823.76 $8,611.76 $14,922.76 -$1,361.14 $3,331.14 $4,964.14 $8,752.14 $15,063.14 -$1,501.52 $3,471.52 $5,104.52 $8,892.52 $15,203.52 -$1,641.90 $3,611.90 $5,244.90 $9,032.90 $15,343.90 -- subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract $606.00 $717.33 $1,594.40 $1,910.32 $2,883.15 $3,555.09 $746.38 $857.71 $1,734.78 $2,050.70 $3,023.53 $3,695.47 $886.76 $998.09 $1,875.16 $2,191.08 $3,163.91 $3,835.85 $1,027.14 $1,138.47 $2,015.54 $2,331.46 $3,304.29 $3,976.23 $1,167.52 $1,278.85 $2,155.92 $2,471.84 $3,444.67 $4,116.61 $1,307.90 $1,419.23 $2,296.30 $2,612.22 $3,585.05 $4,256.99 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 1 2 3 4 5 Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages Biweekly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B $1,242.28 $2,234.28 $3,401.28 $7,519.28 $15,265.28 -$1,382.66 $2,374.66 $3,541.66 $7,659.66 $15,405.66 -$1,523.04 $2,515.04 $3,682.04 $7,800.04 $15,546.04 -$1,663.42 $2,655.42 $3,822.42 $7,940.42 $15,686.42 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From gross wages 1 C $1,118.28 $1,159.61 $1,589.48 $1,783.60 $2,652.64 $3,373.37 $1,258.66 $1,299.99 $1,729.86 $1,923.98 $2,793.02 $3,513.75 $1,399.04 $1,440.37 $1,870.24 $2,064.36 $2,933.40 $3,654.13 $1,539.42 $1,580.75 $2,010.62 $2,204.74 $3,073.78 $3,794.51 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Married Persons And gross wages are: But not over B $1,782.28 $3,752.28 $5,385.28 $9,173.28 $15,484.28 -$1,922.66 $3,892.66 $5,525.66 $9,313.66 $15,624.66 -$2,063.04 $4,033.04 $5,666.04 $9,454.04 $15,765.04 -$2,203.42 $4,173.42 $5,806.42 $9,594.42 $15,905.42 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From gross wages 1 C $1,448.28 $1,559.61 $2,436.68 $2,752.60 $3,725.43 $4,397.37 $1,588.66 $1,699.99 $2,577.06 $2,892.98 $3,865.81 $4,537.75 $1,729.04 $1,840.37 $2,717.44 $3,033.36 $4,006.19 $4,678.13 $1,869.42 $1,980.75 $2,857.82 $3,173.74 $4,146.57 $4,818.51 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Over A $0.00 $1,242.28 $2,234.28 $3,401.28 $7,519.28 $15,265.28 $0.00 $1,382.66 $2,374.66 $3,541.66 $7,659.66 $15,405.66 $0.00 $1,523.04 $2,515.04 $3,682.04 $7,800.04 $15,546.04 $0.00 $1,663.42 $2,655.42 $3,822.42 $7,940.42 $15,686.42 Over A $0.00 $1,782.28 $3,752.28 $5,385.28 $9,173.28 $15,484.28 $0.00 $1,922.66 $3,892.66 $5,525.66 $9,313.66 $15,624.66 $0.00 $2,063.04 $4,033.04 $5,666.04 $9,454.04 $15,765.04 $0.00 $2,203.42 $4,173.42 $5,806.42 $9,594.42 $15,905.42 6 7 8 9 see note 2 Instructions: A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. B. Read across the selected subsection and locate the bracket applicable to the employees gross wage in columns A and B. C. Subtract the amount shown in column C from the employees gross wage. D. Multiply the result by the withholding percentage rate shown in the column D to obtain the amount of tax to be withheld. -----------------1 If the gross wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $140.38 for each additional allowance claimed. Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages Semimonthly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B From gross wages 1 C Multiply result by D Married Persons And gross wages are: But not over B From gross wages 1 C Multiply result by D Over A Over A 0 $0.00 $433.00 $1,508.00 $2,772.00 $7,233.00 $15,625.00 $0.00 $585.08 $1,660.08 $2,924.08 $7,385.08 $15,777.08 $0.00 $737.16 $1,812.16 $3,076.16 $7,537.16 $15,929.16 $0.00 $889.24 $1,964.24 $3,228.24 $7,689.24 $16,081.24 $0.00 $1,041.32 $2,116.32 $3,380.32 $7,841.32 $16,233.32 $0.00 $1,193.40 $2,268.40 $3,532.40 $7,993.40 $16,385.40 $433.00 $1,508.00 $2,772.00 $7,233.00 $15,625.00 -$585.08 $1,660.08 $2,924.08 $7,385.08 $15,777.08 -$737.16 $1,812.16 $3,076.16 $7,537.16 $15,929.16 -$889.24 $1,964.24 $3,228.24 $7,689.24 $16,081.24 -$1,041.32 $2,116.32 $3,380.32 $7,841.32 $16,233.32 -$1,193.40 $2,268.40 $3,532.40 $7,993.40 $16,385.40 -- subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract $299.00 $343.67 $809.40 $1,019.68 $1,961.09 $2,741.89 $451.08 $495.75 $961.48 $1,171.76 $2,113.17 $2,893.97 $603.16 $647.83 $1,113.56 $1,323.84 $2,265.25 $3,046.05 $755.24 $799.91 $1,265.64 $1,475.92 $2,417.33 $3,198.13 $907.32 $951.99 $1,417.72 $1,628.00 $2,569.41 $3,350.21 $1,059.40 $1,104.07 $1,569.80 $1,780.08 $2,721.49 $3,502.29 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% $0.00 $1,019.00 $3,152.00 $4,922.00 $9,025.00 $15,863.00 $0.00 $1,171.08 $3,304.08 $5,074.08 $9,177.08 $16,015.08 $0.00 $1,323.16 $3,456.16 $5,226.16 $9,329.16 $16,167.16 $0.00 $1,475.24 $3,608.24 $5,378.24 $9,481.24 $16,319.24 $0.00 $1,627.32 $3,760.32 $5,530.32 $9,633.32 $16,471.32 $0.00 $1,779.40 $3,912.40 $5,682.40 $9,785.40 $16,623.40 $1,019.00 $3,152.00 $4,922.00 $9,025.00 $15,863.00 -$1,171.08 $3,304.08 $5,074.08 $9,177.08 $16,015.08 -$1,323.16 $3,456.16 $5,226.16 $9,329.16 $16,167.16 -$1,475.24 $3,608.24 $5,378.24 $9,481.24 $16,319.24 -$1,627.32 $3,760.32 $5,530.32 $9,633.32 $16,471.32 -$1,779.40 $3,912.40 $5,682.40 $9,785.40 $16,623.40 -- subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract $656.00 $777.00 $1,727.00 $2,069.32 $3,123.21 $3,851.20 $808.08 $929.08 $1,879.08 $2,221.40 $3,275.29 $4,003.28 $960.16 $1,081.16 $2,031.16 $2,373.48 $3,427.37 $4,155.36 $1,112.24 $1,233.24 $2,183.24 $2,525.56 $3,579.45 $4,307.44 $1,264.32 $1,385.32 $2,335.32 $2,677.64 $3,731.53 $4,459.52 $1,416.40 $1,537.40 $2,487.40 $2,829.72 $3,883.61 $4,611.60 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 1 2 3 4 5 Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages Semimonthly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B $1,345.48 $2,420.48 $3,684.48 $8,145.48 $16,537.48 -$1,497.56 $2,572.56 $3,836.56 $8,297.56 $16,689.56 -$1,649.64 $2,724.64 $3,988.64 $8,449.64 $16,841.64 -$1,801.72 $2,876.72 $4,140.72 $8,601.72 $16,993.72 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From gross wages 1 C $1,211.48 $1,256.15 $1,721.88 $1,932.16 $2,873.57 $3,654.37 $1,363.56 $1,408.23 $1,873.96 $2,084.24 $3,025.65 $3,806.45 $1,515.64 $1,560.31 $2,026.04 $2,236.32 $3,177.73 $3,958.53 $1,667.72 $1,712.39 $2,178.12 $2,388.40 $3,329.81 $4,110.61 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Married Persons And gross wages are: But not over B $1,931.48 $4,064.48 $5,834.48 $9,937.48 $16,775.48 -$2,083.56 $4,216.56 $5,986.56 $10,089.56 $16,927.56 -$2,235.64 $4,368.64 $6,138.64 $10,241.64 $17,079.64 -$2,387.72 $4,520.72 $6,290.72 $10,393.72 $17,231.72 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From gross wages 1 C $1,568.48 $1,689.48 $2,639.48 $2,981.80 $4,035.69 $4,763.68 $1,720.56 $1,841.56 $2,791.56 $3,133.88 $4,187.77 $4,915.76 $1,872.64 $1,993.64 $2,943.64 $3,285.96 $4,339.85 $5,067.84 $2,024.72 $2,145.72 $3,095.72 $3,438.04 $4,491.93 $5,219.92 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Over A $0.00 $1,345.48 $2,420.48 $3,684.48 $8,145.48 $16,537.48 $0.00 $1,497.56 $2,572.56 $3,836.56 $8,297.56 $16,689.56 $0.00 $1,649.64 $2,724.64 $3,988.64 $8,449.64 $16,841.64 $0.00 $1,801.72 $2,876.72 $4,140.72 $8,601.72 $16,993.72 Over A $0.00 $1,931.48 $4,064.48 $5,834.48 $9,937.48 $16,775.48 $0.00 $2,083.56 $4,216.56 $5,986.56 $10,089.56 $16,927.56 $0.00 $2,235.64 $4,368.64 $6,138.64 $10,241.64 $17,079.64 $0.00 $2,387.72 $4,520.72 $6,290.72 $10,393.72 $17,231.72 6 7 8 9 see note 2 Instructions: A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. B. Read across the selected subsection and locate the bracket applicable to the employees gross wage in columns A and B. C. Subtract the amount shown in column C from the employees gross wage. D. Multiply the result by the withholding percentage rate shown in the column D to obtain the amount of tax to be withheld. -----------------1 If the gross wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $152.08 for each additional allowance claimed. Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages Monthly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B From gross wages 1 C Multiply result by D Married Persons And gross wages are: But not over B From gross wages 1 C Multiply result by D Over A Over A 0 $0.00 $867.00 $3,017.00 $5,544.00 $14,467.00 $31,250.00 $0.00 $1,171.17 $3,321.17 $5,848.17 $14,771.17 $31,554.17 $0.00 $1,475.34 $3,625.34 $6,152.34 $15,075.34 $31,858.34 $0.00 $1,779.51 $3,929.51 $6,456.51 $15,379.51 $32,162.51 $0.00 $2,083.68 $4,233.68 $6,760.68 $15,683.68 $32,466.68 $0.00 $2,387.85 $4,537.85 $7,064.85 $15,987.85 $32,770.85 $867.00 $3,017.00 $5,544.00 $14,467.00 $31,250.00 -$1,171.17 $3,321.17 $5,848.17 $14,771.17 $31,554.17 -$1,475.34 $3,625.34 $6,152.34 $15,075.34 $31,858.34 -$1,779.51 $3,929.51 $6,456.51 $15,379.51 $32,162.51 -$2,083.68 $4,233.68 $6,760.68 $15,683.68 $32,466.68 -$2,387.85 $4,537.85 $7,064.85 $15,987.85 $32,770.85 -- subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 $902.17 $991.84 $1,923.57 $2,344.06 $4,226.96 $5,788.51 $1,206.34 $1,296.01 $2,227.74 $2,648.23 $4,531.13 $6,092.68 $1,510.51 $1,600.18 $2,531.91 $2,952.40 $4,835.30 $6,396.85 $1,814.68 $1,904.35 $2,836.08 $3,256.57 $5,139.47 $6,701.02 $2,118.85 $2,208.52 $3,140.25 $3,560.74 $5,443.64 $7,005.19 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% $0.00 $2,038.00 $6,304.00 $9,844.00 $18,050.00 $31,725.00 $0.00 $2,342.17 $6,608.17 $10,148.17 $18,354.17 $32,029.17 $0.00 $2,646.34 $6,912.34 $10,452.34 $18,658.34 $32,333.34 $0.00 $2,950.51 $7,216.51 $10,756.51 $18,962.51 $32,637.51 $0.00 $3,254.68 $7,520.68 $11,060.68 $19,266.68 $32,941.68 $0.00 $3,558.85 $7,824.85 $11,364.85 $19,570.85 $33,245.85 $2,038.00 $6,304.00 $9,844.00 $18,050.00 $31,725.00 -$2,342.17 $6,608.17 $10,148.17 $18,354.17 $32,029.17 -$2,646.34 $6,912.34 $10,452.34 $18,658.34 $32,333.34 -$2,950.51 $7,216.51 $10,756.51 $18,962.51 $32,637.51 -$3,254.68 $7,520.68 $11,060.68 $19,266.68 $32,941.68 -$3,558.85 $7,824.85 $11,364.85 $19,570.85 $33,245.85 -- subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract $1,313.00 $1,554.67 $3,454.40 $4,139.00 $6,246.73 $7,702.63 $1,617.17 $1,858.84 $3,758.57 $4,443.17 $6,550.90 $8,006.80 $1,921.34 $2,163.01 $4,062.74 $4,747.34 $6,855.07 $8,310.97 $2,225.51 $2,467.18 $4,366.91 $5,051.51 $7,159.24 $8,615.14 $2,529.68 $2,771.35 $4,671.08 $5,355.68 $7,463.41 $8,919.31 $2,833.85 $3,075.52 $4,975.25 $5,659.85 $7,767.58 $9,223.48 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 1 2 3 4 5 Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Gross Wages Monthly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B $2,692.02 $4,842.02 $7,369.02 $16,292.02 $33,075.02 -$2,996.19 $5,146.19 $7,673.19 $16,596.19 $33,379.19 -$3,300.36 $5,450.36 $7,977.36 $16,900.36 $33,683.36 -$3,604.53 $5,754.53 $8,281.53 $17,204.53 $33,987.53 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From gross wages 1 C $2,423.02 $2,512.69 $3,444.42 $3,864.91 $5,747.81 $7,309.36 $2,727.19 $2,816.86 $3,748.59 $4,169.08 $6,051.98 $7,613.53 $3,031.36 $3,121.03 $4,052.76 $4,473.25 $6,356.15 $7,917.70 $3,335.53 $3,425.20 $4,356.93 $4,777.42 $6,660.32 $8,221.87 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Married Persons And gross wages are: But not over B $3,863.02 $8,129.02 $11,669.02 $19,875.02 $33,550.02 -$4,167.19 $8,433.19 $11,973.19 $20,179.19 $33,854.19 -$4,471.36 $8,737.36 $12,277.36 $20,483.36 $34,158.36 -$4,775.53 $9,041.53 $12,581.53 $20,787.53 $34,462.53 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From gross wages 1 C $3,138.02 $3,379.69 $5,279.42 $5,964.02 $8,071.75 $9,527.65 $3,442.19 $3,683.86 $5,583.59 $6,268.19 $8,375.92 $9,831.82 $3,746.36 $3,988.03 $5,887.76 $6,572.36 $8,680.09 $10,135.99 $4,050.53 $4,292.20 $6,191.93 $6,876.53 $8,984.26 $10,440.16 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Over A $0.00 $2,692.02 $4,842.02 $7,369.02 $16,292.02 $33,075.02 $0.00 $2,996.19 $5,146.19 $7,673.19 $16,596.19 $33,379.19 $0.00 $3,300.36 $5,450.36 $7,977.36 $16,900.36 $33,683.36 $0.00 $3,604.53 $5,754.53 $8,281.53 $17,204.53 $33,987.53 Over A $0.00 $3,863.02 $8,129.02 $11,669.02 $19,875.02 $33,550.02 $0.00 $4,167.19 $8,433.19 $11,973.19 $20,179.19 $33,854.19 $0.00 $4,471.36 $8,737.36 $12,277.36 $20,483.36 $34,158.36 $0.00 $4,775.53 $9,041.53 $12,581.53 $20,787.53 $34,462.53 6 7 8 9 see note 2 Instructions: A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. B. Read across the selected subsection and locate the bracket applicable to the employees gross wage in columns A and B. C. Subtract the amount shown in column C from the employees gross wage. D. Multiply the result by the withholding percentage rate shown in the column D to obtain the amount of tax to be withheld. -------------------1 If the gross wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $304.17 for each additional allowance claimed. Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount Weekly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B $200.00 $696.00 $1,279.00 $3,338.00 $7,212.00 -$270.19 $766.19 $1,349.19 $3,408.19 $7,282.19 -$340.38 $836.38 $1,419.38 $3,478.38 $7,352.38 -$410.57 $906.57 $1,489.57 $3,548.57 $7,422.57 -$480.76 $976.76 $1,559.76 $3,618.76 $7,492.76 -$550.95 $1,046.95 $1,629.95 $3,688.95 $7,562.95 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $138.00 $158.67 $373.60 $470.61 $905.06 $1,265.46 $138.00 $158.67 $373.60 $470.61 $905.06 $1,265.46 $138.00 $158.67 $373.60 $470.61 $905.06 $1,265.46 $138.00 $158.67 $373.60 $470.61 $905.06 $1,265.46 $138.00 $158.67 $373.60 $470.61 $905.06 $1,265.46 $138.00 $158.67 $373.60 $470.61 $905.06 $1,265.46 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Married Persons And gross wages are: But not over B $470.00 $1,455.00 $2,272.00 $4,165.00 $7,321.00 -$540.19 $1,525.19 $2,342.19 $4,235.19 $7,391.19 -$610.38 $1,595.38 $2,412.38 $4,305.38 $7,461.38 -$680.57 $1,665.57 $2,482.57 $4,375.57 $7,531.57 -$750.76 $1,735.76 $2,552.76 $4,445.76 $7,601.76 -$820.95 $1,805.95 $2,622.95 $4,515.95 $7,671.95 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $303.00 $358.67 $797.20 $955.21 $1,441.55 $1,777.51 $303.00 $358.67 $797.20 $955.21 $1,441.55 $1,777.51 $303.00 $358.67 $797.20 $955.21 $1,441.55 $1,777.51 $303.00 $358.67 $797.20 $955.21 $1,441.55 $1,777.51 $303.00 $358.67 $797.20 $955.21 $1,441.55 $1,777.51 $303.00 $358.67 $797.20 $955.21 $1,441.55 $1,777.51 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Over A $0.00 $200.00 $696.00 $1,279.00 $3,338.00 $7,212.00 $0.00 $270.19 $766.19 $1,349.19 $3,408.19 $7,282.19 $0.00 $340.38 $836.38 $1,419.38 $3,478.38 $7,352.38 $0.00 $410.57 $906.57 $1,489.57 $3,548.57 $7,422.57 $0.00 $480.76 $976.76 $1,559.76 $3,618.76 $7,492.76 $0.00 $550.95 $1,046.95 $1,629.95 $3,688.95 $7,562.95 Over A $0.00 $470.00 $1,455.00 $2,272.00 $4,165.00 $7,321.00 $0.00 $540.19 $1,525.19 $2,342.19 $4,235.19 $7,391.19 $0.00 $610.38 $1,595.38 $2,412.38 $4,305.38 $7,461.38 $0.00 $680.57 $1,665.57 $2,482.57 $4,375.57 $7,531.57 $0.00 $750.76 $1,735.76 $2,552.76 $4,445.76 $7,601.76 $0.00 $820.95 $1,805.95 $2,622.95 $4,515.95 $7,671.95 0 1 2 3 4 5 Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount Weekly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B $621.14 $1,117.14 $1,700.14 $3,759.14 $7,633.14 -$691.33 $1,187.33 $1,770.33 $3,829.33 $7,703.33 -$761.52 $1,257.52 $1,840.52 $3,899.52 $7,773.52 -$831.71 $1,327.71 $1,910.71 $3,969.71 $7,843.71 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $138.00 $158.67 $373.60 $470.61 $905.06 $1,265.46 $138.00 $158.67 $373.60 $470.61 $905.06 $1,265.46 $138.00 $158.67 $373.60 $470.61 $905.06 $1,265.46 $138.00 $158.67 $373.60 $470.61 $905.06 $1,265.46 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Married Persons And gross wages are: But not over B $891.14 $1,876.14 $2,693.14 $4,586.14 $7,742.14 -$961.33 $1,946.33 $2,763.33 $4,656.33 $7,812.33 -$1,031.52 $2,016.52 $2,833.52 $4,726.52 $7,882.52 -$1,101.71 $2,086.71 $2,903.71 $4,796.71 $7,952.71 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $303.00 $358.67 $797.20 $955.21 $1,441.55 $1,777.51 $303.00 $358.67 $797.20 $955.21 $1,441.55 $1,777.51 $303.00 $358.67 $797.20 $955.21 $1,441.55 $1,777.51 $303.00 $358.67 $797.20 $955.21 $1,441.55 $1,777.51 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Over A $0.00 $621.14 $1,117.14 $1,700.14 $3,759.14 $7,633.14 $0.00 $691.33 $1,187.33 $1,770.33 $3,829.33 $7,703.33 $0.00 $761.52 $1,257.52 $1,840.52 $3,899.52 $7,773.52 $0.00 $831.71 $1,327.71 $1,910.71 $3,969.71 $7,843.71 Over A $0.00 $891.14 $1,876.14 $2,693.14 $4,586.14 $7,742.14 $0.00 $961.33 $1,946.33 $2,763.33 $4,656.33 $7,812.33 $0.00 $1,031.52 $2,016.52 $2,833.52 $4,726.52 $7,882.52 $0.00 $1,101.71 $2,086.71 $2,903.71 $4,796.71 $7,952.71 6 7 8 9 see note 2 1. If the excess wages are less than the amount to be subtracted, the withholding is zero. 2. You can expand these tables for addtitional allowances. To do this, increase the wages bracket amounts in this subsection by $70.19 for each additional allowance claimed. Instructions: A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. C.Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed.) D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. Caution!! The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed. Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount Biweekly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B $400.00 $1,392.00 $2,559.00 $6,677.00 $14,423.00 -$540.38 $1,532.38 $2,699.38 $6,817.38 $14,563.38 -$680.76 $1,672.76 $2,839.76 $6,957.76 $14,703.76 -$821.14 $1,813.14 $2,980.14 $7,098.14 $14,844.14 -$961.52 $1,953.52 $3,120.52 $7,238.52 $14,984.52 -$1,101.90 $2,093.90 $3,260.90 $7,378.90 $15,124.90 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $276.00 $317.33 $747.20 $941.32 $1,810.36 $2,531.09 $276.00 $317.33 $747.20 $941.32 $1,810.36 $2,531.09 $276.00 $317.33 $747.20 $941.32 $1,810.36 $2,531.09 $276.00 $317.33 $747.20 $941.32 $1,810.36 $2,531.09 $276.00 $317.33 $747.20 $941.32 $1,810.36 $2,531.09 $276.00 $317.33 $747.20 $941.32 $1,810.36 $2,531.09 Multiply result by D But not over B $940.00 $2,910.00 $4,543.00 $8,331.00 $14,642.00 -$1,080.38 $3,050.38 $4,683.38 $8,471.38 $14,782.38 -$1,220.76 $3,190.76 $4,823.76 $8,611.76 $14,922.76 -$1,361.14 $3,331.14 $4,964.14 $8,752.14 $15,063.14 -$1,501.52 $3,471.52 $5,104.52 $8,892.52 $15,203.52 -$1,641.90 $3,611.90 $5,244.90 $9,032.90 $15,343.90 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $606.00 $717.33 $1,594.40 $1,910.32 $2,883.15 $3,555.09 $606.00 $717.33 $1,594.40 $1,910.32 $2,883.15 $3,555.09 $606.00 $717.33 $1,594.40 $1,910.32 $2,883.15 $3,555.09 $606.00 $717.33 $1,594.40 $1,910.32 $2,883.15 $3,555.09 $606.00 $717.33 $1,594.40 $1,910.32 $2,883.15 $3,555.09 $606.00 $717.33 $1,594.40 $1,910.32 $2,883.15 $3,555.09 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Married Persons Over A $0.00 $400.00 $1,392.00 $2,559.00 $6,677.00 $14,423.00 $0.00 $540.38 $1,532.38 $2,699.38 $6,817.38 $14,563.38 $0.00 $680.76 $1,672.76 $2,839.76 $6,957.76 $14,703.76 $0.00 $821.14 $1,813.14 $2,980.14 $7,098.14 $14,844.14 $0.00 $961.52 $1,953.52 $3,120.52 $7,238.52 $14,984.52 $0.00 $1,101.90 $2,093.90 $3,260.90 $7,378.90 $15,124.90 Over A 0 10% $0.00 15% $940.00 25% $2,910.00 28% $4,543.00 33% $8,331.00 35% $14,642.00 10% $0.00 15% $1,080.38 25% $3,050.38 28% $4,683.38 33% $8,471.38 35% $14,782.38 10% $0.00 15% $1,220.76 25% $3,190.76 28% $4,823.76 33% $8,611.76 35% $14,922.76 10% $0.00 15% $1,361.14 25% $3,331.14 28% $4,964.14 33% $8,752.14 35% $15,063.14 10% $0.00 15% $1,501.52 25% $3,471.52 28% $5,104.52 33% $8,892.52 35% $15,203.52 10% $0.00 15% $1,641.90 25% $3,611.90 28% $5,244.90 33% $9,032.90 35% $15,343.90 1 2 3 4 5 Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount Biweekly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B $1,242.28 $2,234.28 $3,401.28 $7,519.28 $15,265.28 -$1,382.66 $2,374.66 $3,541.66 $7,659.66 $15,405.66 -$1,523.04 $2,515.04 $3,682.04 $7,800.04 $15,546.04 -$1,663.42 $2,655.42 $3,822.42 $7,940.42 $15,686.42 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $276.00 $317.33 $747.20 $941.32 $1,810.36 $2,531.09 $276.00 $317.33 $747.20 $941.32 $1,810.36 $2,531.09 $276.00 $317.33 $747.20 $941.32 $1,810.36 $2,531.09 $276.00 $317.33 $747.20 $941.32 $1,810.36 $2,531.09 Multiply result by D But not over B $1,782.28 $3,752.28 $5,385.28 $9,173.28 $15,484.28 -$1,922.66 $3,892.66 $5,525.66 $9,313.66 $15,624.66 -$2,063.04 $4,033.04 $5,666.04 $9,454.04 $15,765.04 -$2,203.42 $4,173.42 $5,806.42 $9,594.42 $15,905.42 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $606.00 $717.33 $1,594.40 $1,910.32 $2,883.15 $3,555.09 $606.00 $717.33 $1,594.40 $1,910.32 $2,883.15 $3,555.09 $606.00 $717.33 $1,594.40 $1,910.32 $2,883.15 $3,555.09 $606.00 $717.33 $1,594.40 $1,910.32 $2,883.15 $3,555.09 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Married Persons Over A $0.00 $1,242.28 $2,234.28 $3,401.28 $7,519.28 $15,265.28 $0.00 $1,382.66 $2,374.66 $3,541.66 $7,659.66 $15,405.66 $0.00 $1,523.04 $2,515.04 $3,682.04 $7,800.04 $15,546.04 $0.00 $1,663.42 $2,655.42 $3,822.42 $7,940.42 $15,686.42 Over A 6 10% $0.00 15% $1,782.28 25% $3,752.28 28% $5,385.28 33% $9,173.28 35% $15,484.28 10% $0.00 15% $1,922.66 25% $3,892.66 28% $5,525.66 33% $9,313.66 35% $15,624.66 10% $0.00 15% $2,063.04 25% $4,033.04 28% $5,666.04 33% $9,454.04 35% $15,765.04 10% $0.00 15% $2,203.42 25% $4,173.42 28% $5,806.42 33% $9,594.42 35% $15,905.42 7 8 9 see note 2 1. If the excess wages are less than the amount to be subtracted, the withholding is zero. 2. You can expand these tables for addtitional allowances. To do this, increase the wages bracket amounts in this subsection by $140.38 Instructions: A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. C.Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed.) D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. Caution!! The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed. Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount Semimonthly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B $433.00 $1,508.00 $2,772.00 $7,233.00 $15,625.00 -$585.08 $1,660.08 $2,924.08 $7,385.08 $15,777.08 -$737.16 $1,812.16 $3,076.16 $7,537.16 $15,929.16 -$889.24 $1,964.24 $3,228.24 $7,689.24 $16,081.24 -$1,041.32 $2,116.32 $3,380.32 $7,841.32 $16,233.32 -$1,193.40 $2,268.40 $3,532.40 $7,993.40 $16,385.40 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $299.00 $343.67 $809.40 $1,019.68 $1,961.09 $2,741.89 $299.00 $343.67 $809.40 $1,019.68 $1,961.09 $2,741.89 $299.00 $343.67 $809.40 $1,019.68 $1,961.09 $2,741.89 $299.00 $343.67 $809.40 $1,019.68 $1,961.09 $2,741.89 $299.00 $343.67 $809.40 $1,019.68 $1,961.09 $2,741.89 $299.00 $343.67 $809.40 $1,019.68 $1,961.09 $2,741.89 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Married Persons And gross wages are: But not over B subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $656.00 $777.00 $1,727.00 $2,069.32 $3,123.21 $3,851.20 $656.00 $777.00 $1,727.00 $2,069.32 $3,123.21 $3,851.20 $656.00 $777.00 $1,727.00 $2,069.32 $3,123.21 $3,851.20 $656.00 $777.00 $1,727.00 $2,069.32 $3,123.21 $3,851.20 $656.00 $777.00 $1,727.00 $2,069.32 $3,123.21 $3,851.20 $656.00 $777.00 $1,727.00 $2,069.32 $3,123.21 $3,851.20 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Over A $0.00 $433.00 $1,508.00 $2,772.00 $7,233.00 $15,625.00 $0.00 $585.08 $1,660.08 $2,924.08 $7,385.08 $15,777.08 $0.00 $737.16 $1,812.16 $3,076.16 $7,537.16 $15,929.16 $0.00 $889.24 $1,964.24 $3,228.24 $7,689.24 $16,081.24 $0.00 $1,041.32 $2,116.32 $3,380.32 $7,841.32 $16,233.32 $0.00 $1,193.40 $2,268.40 $3,532.40 $7,993.40 $16,385.40 Over A 0 $0.00 $1,019.00 $1,019.00 $3,152.00 $3,152.00 $4,922.00 $4,922.00 $9,025.00 $9,025.00 $15,863.00 $15,863.00 -$0.00 $1,171.08 $1,171.08 $3,304.08 $3,304.08 $5,074.08 $5,074.08 $9,177.08 $9,177.08 $16,015.08 $16,015.08 -$0.00 $1,323.16 $1,323.16 $3,456.16 $3,456.16 $5,226.16 $5,226.16 $9,329.16 $9,329.16 $16,167.16 $16,167.16 -$0.00 $1,475.24 $1,475.24 $3,608.24 $3,608.24 $5,378.24 $5,378.24 $9,481.24 $9,481.24 $16,319.24 $16,319.24 -$0.00 $1,627.32 $1,627.32 $3,760.32 $3,760.32 $5,530.32 $5,530.32 $9,633.32 $9,633.32 $16,471.32 $16,471.32 -$0.00 $1,779.40 $1,779.40 $3,912.40 $3,912.40 $5,682.40 $5,682.40 $9,785.40 $9,785.40 $16,623.40 $16,623.40 -- 1 2 3 4 5 Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount Semimonthly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B $1,345.48 $2,420.48 $3,684.48 $8,145.48 $16,537.48 -$1,497.56 $2,572.56 $3,836.56 $8,297.56 $16,689.56 -$1,649.64 $2,724.64 $3,988.64 $8,449.64 $16,841.64 -$1,801.72 $2,876.72 $4,140.72 $8,601.72 $16,993.72 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $299.00 $343.67 $809.40 $1,019.68 $1,961.09 $2,741.89 $299.00 $343.67 $809.40 $1,019.68 $1,961.09 $2,741.89 $299.00 $343.67 $809.40 $1,019.68 $1,961.09 $2,741.89 $299.00 $343.67 $809.40 $1,019.68 $1,961.09 $2,741.89 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Married Persons And gross wages are: But not over B subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $656.00 $777.00 $1,727.00 $2,069.32 $3,123.21 $3,851.20 $656.00 $777.00 $1,727.00 $2,069.32 $3,123.21 $3,851.20 $656.00 $777.00 $1,727.00 $2,069.32 $3,123.21 $3,851.20 $656.00 $777.00 $1,727.00 $2,069.32 $3,123.21 $3,851.20 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Over A $0.00 $1,345.48 $2,420.48 $3,684.48 $8,145.48 $16,537.48 $0.00 $1,497.56 $2,572.56 $3,836.56 $8,297.56 $16,689.56 $0.00 $1,649.64 $2,724.64 $3,988.64 $8,449.64 $16,841.64 $0.00 $1,801.72 $2,876.72 $4,140.72 $8,601.72 $16,993.72 Over A 6 $0.00 $1,931.48 $1,931.48 $4,064.48 $4,064.48 $5,834.48 $5,834.48 $9,937.48 $9,937.48 $16,775.48 $16,775.48 -$0.00 $2,083.56 $2,083.56 $4,216.56 $4,216.56 $5,986.56 $5,986.56 $10,089.56 $10,089.56 $16,927.56 $16,927.56 -$0.00 $2,235.64 $2,235.64 $4,368.64 $4,368.64 $6,138.64 $6,138.64 $10,241.64 $10,241.64 $17,079.64 $17,079.64 -$0.00 $2,387.72 $2,387.72 $4,520.72 $4,520.72 $6,290.72 $6,290.72 $10,393.72 $10,393.72 $17,231.72 $17,231.72 -- 7 8 9 see note 2 1. If the excess wages are less than the amount to be subtracted, the withholding is zero. 2. You can expand these tables for addtitional allowances. To do this, increase the wages bracket amounts in this subsection by $152.08 Instructions: A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. C.Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed.) D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. Caution!! The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed. Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount Monthly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B From excess wages 1 C $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 Multiply result by D Married Persons And gross wages are: But not over B $2,038.00 $6,304.00 $9,844.00 $18,050.00 $31,725.00 -$2,342.17 $6,608.17 $10,148.17 $18,354.17 $32,029.17 -$2,646.34 $6,912.34 $10,452.34 $18,658.34 $32,333.34 -$2,950.51 $7,216.51 $10,756.51 $18,962.51 $32,637.51 -$3,254.68 $7,520.68 $11,060.68 $19,266.68 $32,941.68 -$3,558.85 $7,824.85 $11,364.85 $19,570.85 $33,245.85 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $1,313.00 $1,554.67 $3,454.40 $4,139.00 $6,246.73 $7,702.63 $1,313.00 $1,554.67 $3,454.40 $4,139.00 $6,246.73 $7,702.63 $1,313.00 $1,554.67 $3,454.40 $4,139.00 $6,246.73 $7,702.63 $1,313.00 $1,554.67 $3,454.40 $4,139.00 $6,246.73 $7,702.63 $1,313.00 $1,554.67 $3,454.40 $4,139.00 $6,246.73 $7,702.63 $1,313.00 $1,554.67 $3,454.40 $4,139.00 $6,246.73 $7,702.63 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Over A Over A 0 $0.00 $867.00 subtract $867.00 $3,017.00 subtract $3,017.00 $5,544.00 subtract $5,544.00 $14,467.00 subtract $14,467.00 $31,250.00 subtract $31,250.00 -- subtract $0.00 $1,171.17 subtract $1,171.17 $3,321.17 subtract $3,321.17 $5,848.17 subtract $5,848.17 $14,771.17 subtract $14,771.17 $31,554.17 subtract $31,554.17 -- subtract $0.00 $1,475.34 subtract $1,475.34 $3,625.34 subtract $3,625.34 $6,152.34 subtract $6,152.34 $15,075.34 subtract $15,075.34 $31,858.34 subtract $31,858.34 -- subtract $0.00 $1,779.51 subtract $1,779.51 $3,929.51 subtract $3,929.51 $6,456.51 subtract $6,456.51 $15,379.51 subtract $15,379.51 $32,162.51 subtract $32,162.51 -- subtract $0.00 $2,083.68 subtract $2,083.68 $4,233.68 subtract $4,233.68 $6,760.68 subtract $6,760.68 $15,683.68 subtract $15,683.68 $32,466.68 subtract $32,466.68 -- subtract $0.00 $2,387.85 subtract $2,387.85 $4,537.85 subtract $4,537.85 $7,064.85 subtract $7,064.85 $15,987.85 subtract $15,987.85 $32,770.85 subtract $32,770.85 -- subtract 10% $0.00 15% $2,038.00 25% $6,304.00 28% $9,844.00 33% $18,050.00 35% $31,725.00 10% $0.00 15% $2,342.17 25% $6,608.17 28% $10,148.17 33% $18,354.17 35% $32,029.17 10% $0.00 15% $2,646.34 25% $6,912.34 28% $10,452.34 33% $18,658.34 35% $32,333.34 10% $0.00 15% $2,950.51 25% $7,216.51 28% $10,756.51 33% $18,962.51 35% $32,637.51 10% $0.00 15% $3,254.68 25% $7,520.68 28% $11,060.68 33% $19,266.68 35% $32,941.68 10% $0.00 15% $3,558.85 25% $7,824.85 28% $11,364.85 33% $19,570.85 35% $33,245.85 1 2 3 4 5 Pub 15-A: Alternative Tax Withholding Methods and Tables (For Wages Paid Through December 2009) Wage Bracket Percentage Method Table for Computing Income Tax Withholding From Wages Exceeding Allowance Amount Monthly Payroll Period Single Persons And gross wages are: If the number of allowances is: But not over B From excess wages 1 C $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 $598.00 $687.67 $1,619.40 $2,039.89 $3,922.79 $5,484.34 Multiply result by D Married Persons And gross wages are: But not over B $3,863.02 $8,129.02 $11,669.02 $19,875.02 $33,550.02 -$4,167.19 $8,433.19 $11,973.19 $20,179.19 $33,854.19 -$4,471.36 $8,737.36 $12,277.36 $20,483.36 $34,158.36 -$4,775.53 $9,041.53 $12,581.53 $20,787.53 $34,462.53 -subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract From excess wages 1 C $1,313.00 $1,554.67 $3,454.40 $4,139.00 $6,246.73 $7,702.63 $1,313.00 $1,554.67 $3,454.40 $4,139.00 $6,246.73 $7,702.63 $1,313.00 $1,554.67 $3,454.40 $4,139.00 $6,246.73 $7,702.63 $1,313.00 $1,554.67 $3,454.40 $4,139.00 $6,246.73 $7,702.63 Multiply result by D 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% 10% 15% 25% 28% 33% 35% Over A Over A 6 $0.00 $2,692.02 subtract $2,692.02 $4,842.02 subtract $4,842.02 $7,369.02 subtract $7,369.02 $16,292.02 subtract $16,292.02 $33,075.02 subtract $33,075.02 -- subtract $0.00 $2,996.19 subtract $2,996.19 $5,146.19 subtract $5,146.19 $7,673.19 subtract $7,673.19 $16,596.19 subtract $16,596.19 $33,379.19 subtract $33,379.19 -- subtract $0.00 $3,300.36 subtract $3,300.36 $5,450.36 subtract $5,450.36 $7,977.36 subtract $7,977.36 $16,900.36 subtract $16,900.36 $33,683.36 subtract $33,683.36 -- subtract $0.00 $3,604.53 subtract $3,604.53 $5,754.53 subtract $5,754.53 $8,281.53 subtract $8,281.53 $17,204.53 subtract $17,204.53 $33,987.53 subtract $33,987.53 -- subtract 10% $0.00 15% $3,863.02 25% $8,129.02 28% $11,669.02 33% $19,875.02 35% $33,550.02 10% $0.00 15% $4,167.19 25% $8,433.19 28% $11,973.19 33% $20,179.19 35% $33,854.19 10% $0.00 15% $4,471.36 25% $8,737.36 28% $12,277.36 33% $20,483.36 35% $34,158.36 10% $0.00 15% $4,775.53 25% $9,041.53 28% $12,581.53 33% $20,787.53 35% $34,462.53 7 8 9 see note 2 1. If the excess wages are less than the amount to be subtracted, the withholding is zero. 2. You can expand these tables for addtitional allowances. To do this, increase the wages bracket amounts in this subsection by $304.17 Instructions: A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed. B. Read across the selected subsection and locate the bracket applicable to the employee's gross wages in columns A and B. C.Subtract the amount shown in column C from the employee's excess wages (gross wages less amount for allowances claimed.) D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld. Caution!! The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed. Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) (For Wages Paid Through December 2009) SINGLE Persons -- WEEKLY Payroll Period Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is$0 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 $55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 7.65% $4.40 4.78 5.16 5.55 5.93 6.31 6.69 7.08 7.46 7.84 8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 12.28 12.67 14.05 14.43 15.81 16.20 17.58 17.96 19.34 19.73 21.11 22.68 24.45 27.21 28.98 31.74 33.51 36.27 38.04 40.80 42.57 45.33 47.10 49.86 51.63 54.39 56.16 58.92 60.69 63.45 65.22 7.65% $4.40 4.78 5.16 5.55 5.93 6.31 6.69 7.08 7.46 7.84 8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 17.45 19.21 20.98 22.74 24.51 26.27 28.04 29.80 32.57 34.33 37.10 38.86 41.63 43.39 46.16 47.92 50.69 52.45 55.22 7.65% $4.40 4.78 5.16 5.55 5.93 6.31 6.69 7.08 7.46 7.84 8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 22.80 24.57 26.33 28.10 29.86 31.63 33.39 35.16 37.92 39.69 42.45 44.22 7.65% $4.40 4.78 5.16 5.55 5.93 6.31 6.69 7.08 7.46 7.84 8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 28.16 29.92 31.69 33.45 35.22 7.65% $4.40 4.78 5.16 5.55 5.93 6.31 6.69 7.08 7.46 7.84 8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 7.65% $4.40 4.78 5.16 5.55 5.93 6.31 6.69 7.08 7.46 7.84 8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 7.65% $4.40 4.78 5.16 5.55 5.93 6.31 6.69 7.08 7.46 7.84 8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 7.65% $4.40 4.78 5.16 5.55 5.93 6.31 6.69 7.08 7.46 7.84 8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 7.65% $4.40 4.78 5.16 5.55 5.93 6.31 6.69 7.08 7.46 7.84 8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 7.65% $4.40 4.78 5.16 5.55 5.93 6.31 6.69 7.08 7.46 7.84 8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 10 7.65% $4.40 4.78 5.16 5.55 5.93 6.31 6.69 7.08 7.46 7.84 8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) (For Wages Paid Through December 2009) SINGLE Persons -- WEEKLY Payroll Period Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is400 410 420 430 440 450 460 470 480 490 500 510 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 780 790 800 810 820 830 840 850 860 870 880 890 410 420 430 440 450 460 470 480 490 500 510 520 530 540 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 780 790 800 810 820 830 840 850 860 870 880 890 900 67.98 69.75 72.51 74.28 77.04 78.81 81.57 83.34 86.10 87.87 90.63 92.40 95.16 96.93 99.69 101.46 104.22 105.99 108.75 110.52 113.28 115.05 117.81 119.58 122.34 124.11 126.87 128.64 131.40 133.17 136.93 139.70 143.46 146.23 149.99 152.76 156.52 159.29 163.05 165.82 169.58 172.35 176.11 178.88 182.64 185.41 189.17 191.94 195.70 198.47 56.98 59.75 61.51 64.28 66.04 68.81 70.57 73.34 75.10 77.87 79.63 82.40 84.16 86.93 88.69 91.46 93.22 95.99 97.75 100.52 102.28 105.05 106.81 109.58 111.34 114.11 115.87 118.64 120.40 123.17 124.93 127.70 129.46 132.23 133.99 136.76 138.52 142.29 145.05 148.82 151.58 155.35 158.11 161.88 164.64 168.41 171.17 174.94 177.70 181.47 46.98 48.75 51.51 53.28 56.04 57.81 60.57 62.34 65.10 66.87 69.63 71.40 74.16 75.93 78.69 80.46 83.22 84.99 87.75 89.52 92.28 94.05 96.81 98.58 101.34 103.11 105.87 107.64 110.40 112.17 114.93 116.70 119.46 121.23 123.99 125.76 128.52 130.29 133.05 134.82 137.58 139.35 142.11 143.88 147.64 150.41 154.17 156.94 160.70 163.47 36.98 38.75 40.51 43.28 45.04 47.81 49.57 52.34 54.10 56.87 58.63 61.40 63.16 65.93 67.69 70.46 72.22 74.99 76.75 79.52 81.28 84.05 85.81 88.58 90.34 93.11 94.87 97.64 99.40 102.17 103.93 106.70 108.46 111.23 112.99 115.76 117.52 120.29 122.05 124.82 126.58 129.35 131.11 133.88 135.64 138.41 140.17 142.94 144.70 147.47 30.98 31.75 33.51 35.28 37.04 38.81 40.57 42.34 44.10 45.87 48.63 50.40 53.16 54.93 57.69 59.46 62.22 63.99 66.75 68.52 71.28 73.05 75.81 77.58 80.34 82.11 84.87 86.64 89.40 91.17 93.93 95.70 98.46 100.23 102.99 104.76 107.52 109.29 112.05 113.82 116.58 118.35 121.11 122.88 125.64 127.41 130.17 131.94 134.70 136.47 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 38.87 40.63 42.40 44.16 45.93 47.69 49.46 51.22 53.99 55.75 58.52 60.28 63.05 64.81 67.58 69.34 72.11 73.87 76.64 78.40 81.17 82.93 85.70 87.46 90.23 91.99 94.76 96.52 99.29 101.05 103.82 105.58 108.35 110.11 112.88 114.64 117.41 119.17 121.94 123.70 126.47 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 41.69 42.46 44.22 45.99 47.75 49.52 51.28 53.05 54.81 56.58 59.34 61.11 63.87 65.64 68.40 70.17 72.93 74.70 77.46 79.23 81.99 83.76 86.52 88.29 91.05 92.82 95.58 97.35 100.11 101.88 104.64 106.41 109.17 110.94 113.70 115.47 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 41.69 42.46 43.22 43.99 44.75 45.52 46.28 47.05 47.81 49.58 51.34 53.11 54.87 56.64 58.40 60.17 61.93 64.70 66.46 69.23 70.99 73.76 75.52 78.29 80.05 82.82 84.58 87.35 89.11 91.88 93.64 96.41 98.17 100.94 102.70 105.47 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 41.69 42.46 43.22 43.99 44.75 45.52 46.28 47.05 47.81 48.58 49.34 50.11 50.87 51.64 52.40 53.17 54.93 56.70 58.46 60.23 61.99 63.76 65.52 67.29 70.05 71.82 74.58 76.35 79.11 80.88 83.64 85.41 88.17 89.94 92.70 94.47 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 41.69 42.46 43.22 43.99 44.75 45.52 46.28 47.05 47.81 48.58 49.34 50.11 50.87 51.64 52.40 53.17 53.93 54.70 55.46 56.23 56.99 57.76 58.52 60.29 62.05 63.82 65.58 67.35 69.11 70.88 72.64 75.41 77.17 79.94 81.70 84.47 10 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 41.69 42.46 43.22 43.99 44.75 45.52 46.28 47.05 47.81 48.58 49.34 50.11 50.87 51.64 52.40 53.17 53.93 54.70 55.46 56.23 56.99 57.76 58.52 59.29 60.05 60.82 61.58 62.35 63.11 63.88 65.64 67.41 69.17 70.94 72.70 74.47 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) (For Wages Paid Through December 2009) SINGLE Persons -- WEEKLY Payroll Period Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is900 910 920 930 940 950 960 970 980 990 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 910 920 930 940 950 960 970 980 990 1,000 1,010 1,020 1,030 1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 202.23 205.00 208.76 211.53 215.29 218.06 221.82 224.59 228.35 231.12 234.88 237.65 241.41 244.18 247.94 250.71 254.47 257.24 261.00 263.77 267.53 270.30 274.06 276.83 280.59 283.36 287.12 289.89 293.65 296.42 300.18 302.95 306.71 309.48 313.24 184.23 188.00 190.76 194.53 197.29 201.06 203.82 207.59 210.35 214.12 216.88 220.65 223.41 227.18 229.94 233.71 236.47 240.24 243.00 246.77 249.53 253.30 256.06 259.83 262.59 266.36 269.12 272.89 275.65 279.42 282.18 285.95 288.71 292.48 295.24 167.23 170.00 173.76 176.53 180.29 183.06 186.82 189.59 193.35 196.12 199.88 202.65 206.41 209.18 212.94 215.71 219.47 222.24 226.00 228.77 232.53 235.30 239.06 241.83 245.59 248.36 252.12 254.89 258.65 261.42 265.18 267.95 271.71 274.48 278.24 149.23 153.00 155.76 159.53 162.29 166.06 168.82 172.59 175.35 179.12 181.88 185.65 188.41 192.18 194.94 198.71 201.47 205.24 208.00 211.77 214.53 218.30 221.06 224.83 227.59 231.36 234.12 237.89 240.65 244.42 247.18 250.95 253.71 257.48 260.24 139.23 141.00 143.76 145.53 148.29 150.06 152.82 154.59 158.35 161.12 164.88 167.65 171.41 174.18 177.94 180.71 184.47 187.24 191.00 193.77 197.53 200.30 204.06 206.83 210.59 213.36 217.12 219.89 223.65 226.42 230.18 232.95 236.71 239.48 243.24 128.23 131.00 132.76 135.53 137.29 140.06 141.82 144.59 146.35 149.12 150.88 153.65 155.41 158.18 159.94 163.71 166.47 170.24 173.00 176.77 179.53 183.30 186.06 189.83 192.59 196.36 199.12 202.89 205.65 209.42 212.18 215.95 218.71 222.48 225.24 118.23 120.00 122.76 124.53 127.29 129.06 131.82 133.59 136.35 138.12 140.88 142.65 145.41 147.18 149.94 151.71 154.47 156.24 159.00 160.77 163.53 165.30 169.06 171.83 175.59 178.36 182.12 184.89 188.65 191.42 195.18 197.95 201.71 204.48 208.24 107.23 110.00 111.76 114.53 116.29 119.06 120.82 123.59 125.35 128.12 129.88 132.65 134.41 137.18 138.94 141.71 143.47 146.24 148.00 150.77 152.53 155.30 157.06 159.83 161.59 164.36 166.12 168.89 170.65 173.42 177.18 179.95 183.71 186.48 190.24 97.23 99.00 101.76 103.53 106.29 108.06 110.82 112.59 115.35 117.12 119.88 121.65 124.41 126.18 128.94 130.71 133.47 135.24 138.00 139.77 142.53 144.30 147.06 148.83 151.59 153.36 156.12 157.89 160.65 162.42 165.18 166.95 169.71 171.48 174.24 86.23 89.00 90.76 93.53 95.29 98.06 99.82 102.59 104.35 107.12 108.88 111.65 113.41 116.18 117.94 120.71 122.47 125.24 127.00 129.77 131.53 134.30 136.06 138.83 140.59 143.36 145.12 147.89 149.65 152.42 154.18 156.95 158.71 161.48 163.24 10 76.23 78.00 80.76 82.53 85.29 87.06 89.82 91.59 94.35 96.12 98.88 100.65 103.41 105.18 107.94 109.71 112.47 114.24 117.00 118.77 121.53 123.30 126.06 127.83 130.59 132.36 135.12 136.89 139.65 141.42 144.18 145.95 148.71 150.48 153.24 Combined Income Tax, Employee Social Security Tax, and Medcicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- WEEKLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 At less least than The amount of income, social security, and Medicare taxes to be withheld is$0 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 510 520 530 $125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 510 520 530 540 7.65% $9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 25.10 26.86 28.63 30.39 32.16 33.92 35.69 37.45 39.22 40.98 42.75 44.51 46.28 48.04 49.81 51.57 53.34 56.10 57.87 60.63 62.40 65.16 66.93 7.65% $9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 30.45 32.22 33.98 35.75 37.51 39.28 41.04 42.81 44.57 46.34 48.10 49.87 51.63 53.40 55.16 56.93 7.65% $9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 35.81 37.57 39.34 41.10 42.87 44.63 46.40 48.16 49.93 7.65% $9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 41.16 42.93 7.65% $9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 7.65% $9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 7.65% $9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 7.65% $9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 7.65% $9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 9 10 7.65% $9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 7.65% $9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.68 16.45 17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 38.63 39.40 40.16 40.93 Combined Income Tax, Employee Social Security Tax, and Medcicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- WEEKLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 At less least than The amount of income, social security, and Medicare taxes to be withheld is540 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 1,000 1,010 1,020 1,030 550 560 570 580 590 600 610 620 630 640 650 660 670 680 690 700 710 720 730 740 750 760 770 780 790 800 810 820 830 840 850 860 870 880 890 900 910 920 930 940 950 960 970 980 990 1,000 1,010 1,020 1,030 1,040 69.69 71.46 74.22 75.99 78.75 80.52 83.28 85.05 87.81 89.58 92.34 94.11 96.87 98.64 101.40 103.17 105.93 107.70 110.46 112.23 114.99 116.76 119.52 121.29 124.05 125.82 128.58 130.35 133.11 134.88 137.64 139.41 142.17 143.94 146.70 148.47 151.23 153.00 155.76 157.53 160.29 162.06 164.82 166.59 169.35 171.12 173.88 175.65 178.41 180.18 58.69 61.46 63.22 65.99 67.75 70.52 72.28 75.05 76.81 79.58 81.34 84.11 85.87 88.64 90.40 93.17 94.93 97.70 99.46 102.23 103.99 106.76 108.52 111.29 113.05 115.82 117.58 120.35 122.11 124.88 126.64 129.41 131.17 133.94 135.70 138.47 140.23 143.00 144.76 147.53 149.29 152.06 153.82 156.59 158.35 161.12 162.88 165.65 167.41 170.18 51.69 53.46 55.22 56.99 58.75 60.52 62.28 64.05 66.81 68.58 71.34 73.11 75.87 77.64 80.40 82.17 84.93 86.70 89.46 91.23 93.99 95.76 98.52 100.29 103.05 104.82 107.58 109.35 112.11 113.88 116.64 118.41 121.17 122.94 125.70 127.47 130.23 132.00 134.76 136.53 139.29 141.06 143.82 145.59 148.35 150.12 152.88 154.65 157.41 159.18 44.69 46.46 48.22 49.99 51.75 53.52 55.28 57.05 58.81 60.58 62.34 64.11 65.87 67.64 69.40 72.17 73.93 76.70 78.46 81.23 82.99 85.76 87.52 90.29 92.05 94.82 96.58 99.35 101.11 103.88 105.64 108.41 110.17 112.94 114.70 117.47 119.23 122.00 123.76 126.53 128.29 131.06 132.82 135.59 137.35 140.12 141.88 144.65 146.41 149.18 41.69 42.46 43.22 43.99 44.75 46.52 48.28 50.05 51.81 53.58 55.34 57.11 58.87 60.64 62.40 64.17 65.93 67.70 69.46 71.23 72.99 74.76 77.52 79.29 82.05 83.82 86.58 88.35 91.11 92.88 95.64 97.41 100.17 101.94 104.70 106.47 109.23 111.00 113.76 115.53 118.29 120.06 122.82 124.59 127.35 129.12 131.88 133.65 136.41 138.18 41.69 42.46 43.22 43.99 44.75 45.52 46.28 47.05 47.81 48.58 49.34 50.11 51.87 53.64 55.40 57.17 58.93 60.70 62.46 64.23 65.99 67.76 69.52 71.29 73.05 74.82 76.58 78.35 80.11 82.88 84.64 87.41 89.17 91.94 93.70 96.47 98.23 101.00 102.76 105.53 107.29 110.06 111.82 114.59 116.35 119.12 120.88 123.65 125.41 128.18 41.69 42.46 43.22 43.99 44.75 45.52 46.28 47.05 47.81 48.58 49.34 50.11 50.87 51.64 52.40 53.17 53.93 54.70 55.46 57.23 58.99 60.76 62.52 64.29 66.05 67.82 69.58 71.35 73.11 74.88 76.64 78.41 80.17 81.94 83.70 85.47 88.23 90.00 92.76 94.53 97.29 99.06 101.82 103.59 106.35 108.12 110.88 112.65 115.41 117.18 41.69 42.46 43.22 43.99 44.75 45.52 46.28 47.05 47.81 48.58 49.34 50.11 50.87 51.64 52.40 53.17 53.93 54.70 55.46 56.23 56.99 57.76 58.52 59.29 60.05 60.82 62.58 64.35 66.11 67.88 69.64 71.41 73.17 74.94 76.70 78.47 80.23 82.00 83.76 85.53 87.29 89.06 90.82 93.59 95.35 98.12 99.88 102.65 104.41 107.18 41.69 42.46 43.22 43.99 44.75 45.52 46.28 47.05 47.81 48.58 49.34 50.11 50.87 51.64 52.40 53.17 53.93 54.70 55.46 56.23 56.99 57.76 58.52 59.29 60.05 60.82 61.58 62.35 63.11 63.88 64.64 65.41 66.17 67.94 69.70 71.47 73.23 75.00 76.76 78.53 80.29 82.06 83.82 85.59 87.35 89.12 90.88 92.65 94.41 96.18 9 10 41.69 42.46 43.22 43.99 44.75 45.52 46.28 47.05 47.81 48.58 49.34 50.11 50.87 51.64 52.40 53.17 53.93 54.70 55.46 56.23 56.99 57.76 58.52 59.29 60.05 60.82 61.58 62.35 63.11 63.88 64.64 65.41 66.17 66.94 67.70 68.47 69.23 70.00 70.76 71.53 73.29 75.06 76.82 78.59 80.35 82.12 83.88 85.65 87.41 89.18 41.69 42.46 43.22 43.99 44.75 45.52 46.28 47.05 47.81 48.58 49.34 50.11 50.87 51.64 52.40 53.17 53.93 54.70 55.46 56.23 56.99 57.76 58.52 59.29 60.05 60.82 61.58 62.35 63.11 63.88 64.64 65.41 66.17 66.94 67.70 68.47 69.23 70.00 70.76 71.53 72.29 73.06 73.82 74.59 75.35 76.12 76.88 78.65 80.41 82.18 Combined Income Tax, Employee Social Security Tax, and Medcicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- WEEKLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 At less least than The amount of income, social security, and Medicare taxes to be withheld is1,040 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,050 1,060 1,070 1,080 1,090 1,100 1,110 1,120 1,130 1,140 1,150 1,160 1,170 1,180 1,190 1,200 1,210 1,220 1,230 1,240 1,250 1,260 1,270 1,280 1,290 1,300 1,310 1,320 1,330 1,340 1,350 1,360 1,370 1,380 1,390 182.94 184.71 187.47 189.24 192.00 193.77 196.53 198.30 201.06 202.83 205.59 207.36 210.12 211.89 214.65 216.42 219.18 220.95 223.71 225.48 228.24 230.01 232.77 234.54 237.30 239.07 241.83 243.60 246.36 248.13 250.89 252.66 255.42 257.19 259.95 171.94 174.71 176.47 179.24 181.00 183.77 185.53 188.30 190.06 192.83 194.59 197.36 199.12 201.89 203.65 206.42 208.18 210.95 212.71 215.48 217.24 220.01 221.77 224.54 226.30 229.07 230.83 233.60 235.36 238.13 239.89 242.66 244.42 247.19 248.95 161.94 163.71 166.47 168.24 171.00 172.77 175.53 177.30 180.06 181.83 184.59 186.36 189.12 190.89 193.65 195.42 198.18 199.95 202.71 204.48 207.24 209.01 211.77 213.54 216.30 218.07 220.83 222.60 225.36 227.13 229.89 231.66 234.42 236.19 238.95 150.94 153.71 155.47 158.24 160.00 162.77 164.53 167.30 169.06 171.83 173.59 176.36 178.12 180.89 182.65 185.42 187.18 189.95 191.71 194.48 196.24 199.01 200.77 203.54 205.30 208.07 209.83 212.60 214.36 217.13 218.89 221.66 223.42 226.19 227.95 140.94 142.71 145.47 147.24 150.00 151.77 154.53 156.30 159.06 160.83 163.59 165.36 168.12 169.89 172.65 174.42 177.18 178.95 181.71 183.48 186.24 188.01 190.77 192.54 195.30 197.07 199.83 201.60 204.36 206.13 208.89 210.66 213.42 215.19 217.95 129.94 132.71 134.47 137.24 139.00 141.77 143.53 146.30 148.06 150.83 152.59 155.36 157.12 159.89 161.65 164.42 166.18 168.95 170.71 173.48 175.24 178.01 179.77 182.54 184.30 187.07 188.83 191.60 193.36 196.13 197.89 200.66 202.42 205.19 206.95 119.94 121.71 124.47 126.24 129.00 130.77 133.53 135.30 138.06 139.83 142.59 144.36 147.12 148.89 151.65 153.42 156.18 157.95 160.71 162.48 165.24 167.01 169.77 171.54 174.30 176.07 178.83 180.60 183.36 185.13 187.89 189.66 192.42 194.19 196.95 108.94 111.71 113.47 116.24 118.00 120.77 122.53 125.30 127.06 129.83 131.59 134.36 136.12 138.89 140.65 143.42 145.18 147.95 149.71 152.48 154.24 157.01 158.77 161.54 163.30 166.07 167.83 170.60 172.36 175.13 176.89 179.66 181.42 184.19 185.95 98.94 100.71 103.47 105.24 108.00 109.77 112.53 114.30 117.06 118.83 121.59 123.36 126.12 127.89 130.65 132.42 135.18 136.95 139.71 141.48 144.24 146.01 148.77 150.54 153.30 155.07 157.83 159.60 162.36 164.13 166.89 168.66 171.42 173.19 175.95 9 10 90.94 92.71 94.47 96.24 98.00 99.77 101.53 104.30 106.06 108.83 110.59 113.36 115.12 117.89 119.65 122.42 124.18 126.95 128.71 131.48 133.24 136.01 137.77 140.54 142.30 145.07 146.83 149.60 151.36 154.13 155.89 158.66 160.42 163.19 164.95 83.94 85.71 87.47 89.24 91.00 92.77 94.53 96.30 98.06 99.83 101.59 103.36 105.12 106.89 109.65 111.42 114.18 115.95 118.71 120.48 123.24 125.01 127.77 129.54 132.30 134.07 136.83 138.60 141.36 143.13 145.89 147.66 150.42 152.19 154.95 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A SINGLE Persons -- BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is$0 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 $105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 7.65% $8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 22.80 24.57 26.33 28.10 29.86 31.63 33.39 35.16 36.92 38.69 40.45 42.22 43.98 46.75 48.51 51.28 53.04 7.65% $8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 33.51 35.28 37.04 7.65% $8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 7.65% $8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 7.65% $8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 7.65% $8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 7.65% $8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 7.65% $8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 7.65% $8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 7.65% $8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 10 7.65% $8.22 8.61 8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A SINGLE Persons -- BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is450 460 55.81 38.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 460 470 57.57 40.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 470 480 60.34 42.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 480 490 62.10 44.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 490 500 64.87 45.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1,000 1,020 1,040 1,060 1,080 1,100 1,120 1,140 1,160 1,180 1,200 1,220 1,240 1,260 1,280 1,300 1,320 1,340 1,360 1,380 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1,000 1,020 1,040 1,060 1,080 1,100 1,120 1,140 1,160 1,180 1,200 1,220 1,240 1,260 1,280 1,300 1,320 1,340 1,360 1,380 1,400 68.02 72.55 77.08 81.61 86.14 90.67 95.20 99.73 104.26 108.79 113.32 117.85 122.38 126.91 131.44 135.97 140.50 145.03 149.56 154.09 158.62 163.15 167.68 172.21 176.74 181.27 185.80 190.33 194.86 199.39 203.92 208.45 212.98 217.51 222.04 226.57 231.10 235.63 240.16 244.69 249.22 253.75 258.28 262.81 267.34 48.02 51.55 56.08 60.61 65.14 69.67 74.20 78.73 83.26 87.79 92.32 96.85 101.38 105.91 110.44 114.97 119.50 124.03 128.56 133.09 137.62 142.15 146.68 151.21 155.74 160.27 164.80 169.33 173.86 178.39 182.92 187.45 191.98 196.51 201.04 205.57 210.10 214.63 219.16 223.69 228.22 232.75 237.28 241.81 246.34 39.02 40.55 42.08 44.61 48.14 51.67 55.20 58.73 62.26 66.79 71.32 75.85 80.38 84.91 89.44 93.97 98.50 103.03 107.56 112.09 116.62 121.15 125.68 130.21 134.74 139.27 143.80 148.33 152.86 157.39 161.92 166.45 170.98 175.51 180.04 184.57 189.10 193.63 198.16 202.69 207.22 211.75 216.28 220.81 225.34 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 55.32 58.85 62.38 65.91 69.44 72.97 77.50 82.03 86.56 91.09 95.62 100.15 104.68 109.21 113.74 118.27 122.80 127.33 131.86 136.39 140.92 145.45 149.98 154.51 159.04 163.57 168.10 172.63 177.16 181.69 186.22 190.75 195.28 199.81 204.34 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 66.03 69.56 73.09 76.62 80.15 83.68 88.21 92.74 97.27 101.80 106.33 110.86 115.39 119.92 124.45 128.98 133.51 138.04 142.57 147.10 151.63 156.16 160.69 165.22 169.75 174.28 178.81 183.34 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 76.74 80.27 83.80 87.33 90.86 94.39 98.92 103.45 107.98 112.51 117.04 121.57 126.10 130.63 135.16 139.69 144.22 148.75 153.28 157.81 162.34 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 78.80 80.33 81.86 83.39 84.92 87.45 90.98 94.51 98.04 101.57 105.10 109.63 114.16 118.69 123.22 127.75 132.28 136.81 141.34 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 98.16 101.69 105.22 108.75 112.28 115.81 119.34 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 10 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A SINGLE Persons -- BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is1,400 1,420 273.87 250.87 229.87 208.87 187.87 166.87 145.87 123.87 108.87 107.87 1,420 1,440 280.40 255.40 234.40 213.40 192.40 171.40 150.40 128.40 112.40 109.40 1,440 1,460 286.93 259.93 238.93 217.93 196.93 175.93 154.93 132.93 115.93 110.93 1,460 1,480 293.46 264.46 243.46 222.46 201.46 180.46 159.46 137.46 119.46 112.46 1,480 1,500 299.99 268.99 247.99 226.99 205.99 184.99 163.99 141.99 122.99 113.99 1,500 1,520 1,540 1,560 1,580 1,600 1,620 1,640 1,660 1,680 1,700 1,720 1,740 1,760 1,780 1,800 1,820 1,840 1,860 1,880 1,900 1,920 1,940 1,960 1,980 2,000 2,020 2,040 2,060 2,080 1,520 1,540 1,560 1,580 1,600 1,620 1,640 1,660 1,680 1,700 1,720 1,740 1,760 1,780 1,800 1,820 1,840 1,860 1,880 1,900 1,920 1,940 1,960 1,980 2,000 2,020 2,040 2,060 2,080 2,100 306.52 313.05 319.58 326.11 332.64 339.17 345.70 352.23 358.76 365.29 371.82 378.35 384.88 391.41 397.94 404.47 411.00 417.53 424.06 430.59 437.12 443.65 450.18 456.71 463.24 469.77 476.30 482.83 489.36 495.89 273.52 278.05 284.58 291.11 297.64 304.17 310.70 317.23 323.76 330.29 336.82 343.35 349.88 356.41 362.94 369.47 376.00 382.53 389.06 395.59 402.12 408.65 415.18 421.71 428.24 434.77 441.30 447.83 454.36 460.89 252.52 257.05 261.58 266.11 270.64 275.17 279.70 284.23 288.76 294.29 300.82 307.35 313.88 320.41 326.94 333.47 340.00 346.53 353.06 359.59 366.12 372.65 379.18 385.71 392.24 398.77 405.30 411.83 418.36 424.89 231.52 236.05 240.58 245.11 249.64 254.17 258.70 263.23 267.76 272.29 276.82 281.35 285.88 290.41 294.94 299.47 305.00 311.53 318.06 324.59 331.12 337.65 344.18 350.71 357.24 363.77 370.30 376.83 383.36 389.89 210.52 215.05 219.58 224.11 228.64 233.17 237.70 242.23 246.76 251.29 255.82 260.35 264.88 269.41 273.94 278.47 283.00 287.53 292.06 296.59 301.12 305.65 310.18 315.71 322.24 328.77 335.30 341.83 348.36 354.89 189.52 194.05 198.58 203.11 207.64 212.17 216.70 221.23 225.76 230.29 234.82 239.35 243.88 248.41 252.94 257.47 262.00 266.53 271.06 275.59 280.12 284.65 289.18 293.71 298.24 302.77 307.30 311.83 316.36 320.89 168.52 173.05 177.58 182.11 186.64 191.17 195.70 200.23 204.76 209.29 213.82 218.35 222.88 227.41 231.94 236.47 241.00 245.53 250.06 254.59 259.12 263.65 268.18 272.71 277.24 281.77 286.30 290.83 295.36 299.89 146.52 151.05 155.58 160.11 164.64 169.17 173.70 178.23 182.76 187.29 191.82 196.35 200.88 205.41 209.94 214.47 219.00 223.53 228.06 232.59 237.12 241.65 246.18 250.71 255.24 259.77 264.30 268.83 273.36 277.89 126.52 130.05 134.58 139.11 143.64 148.17 152.70 157.23 161.76 166.29 170.82 175.35 179.88 184.41 188.94 193.47 198.00 202.53 207.06 211.59 216.12 220.65 225.18 229.71 234.24 238.77 243.30 247.83 252.36 256.89 115.52 117.05 119.58 123.11 126.64 130.17 133.70 137.23 140.76 145.29 149.82 154.35 158.88 163.41 167.94 172.47 177.00 181.53 186.06 190.59 195.12 199.65 204.18 208.71 213.24 217.77 222.30 226.83 231.36 235.89 10 107.87 109.40 110.93 112.46 113.99 115.52 117.05 118.58 120.11 121.64 123.17 124.70 126.23 127.76 130.29 133.82 137.35 140.88 144.41 147.94 151.47 156.00 160.53 165.06 169.59 174.12 178.65 183.18 187.71 192.24 196.77 201.30 205.83 210.36 214.89 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 At less least than The amount of income, social security, and Medicare taxes to be withheld is$0 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 $250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 7.65% $19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 50.20 53.73 57.26 60.79 64.32 67.85 71.38 74.91 78.44 81.97 85.50 89.03 92.56 96.09 99.62 103.15 107.68 112.21 7.65% $19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 60.91 64.44 67.97 71.50 75.03 78.56 82.09 85.62 89.15 92.68 96.21 7.65% $19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 71.62 75.15 78.68 82.21 7.65% $19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 7.65% $19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 7.65% $19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 7.65% $19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 7.65% $19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 8 9 10 7.65% $19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 7.65% $19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 7.65% $19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 At less least than The amount of income, social security, and Medicare taxes to be withheld is980 1,000 116.74 99.74 85.74 75.74 75.74 75.74 75.74 75.74 1,000 1,020 121.27 103.27 89.27 77.27 77.27 77.27 77.27 77.27 1,020 1,040 125.80 106.80 92.80 78.80 78.80 78.80 78.80 78.80 1,040 1,060 130.33 110.33 96.33 82.33 80.33 80.33 80.33 80.33 1,060 1,080 134.86 113.86 99.86 85.86 81.86 81.86 81.86 81.86 1,080 1,100 1,120 1,140 1,160 1,180 1,200 1,220 1,240 1,260 1,280 1,300 1,320 1,340 1,360 1,380 1,400 1,420 1,440 1,460 1,480 1,500 1,520 1,540 1,560 1,580 1,600 1,620 1,640 1,660 1,680 1,700 1,720 1,740 1,760 1,780 1,800 1,820 1,840 1,860 1,880 1,900 1,920 1,940 1,960 1,100 1,120 1,140 1,160 1,180 1,200 1,220 1,240 1,260 1,280 1,300 1,320 1,340 1,360 1,380 1,400 1,420 1,440 1,460 1,480 1,500 1,520 1,540 1,560 1,580 1,600 1,620 1,640 1,660 1,680 1,700 1,720 1,740 1,760 1,780 1,800 1,820 1,840 1,860 1,880 1,900 1,920 1,940 1,960 1,980 139.39 143.92 148.45 152.98 157.51 162.04 166.57 171.10 175.63 180.16 184.69 189.22 193.75 198.28 202.81 207.34 211.87 216.40 220.93 225.46 229.99 234.52 239.05 243.58 248.11 252.64 257.17 261.70 266.23 270.76 275.29 279.82 284.35 288.88 293.41 297.94 302.47 307.00 311.53 316.06 320.59 325.12 329.65 334.18 338.71 118.39 122.92 127.45 131.98 136.51 141.04 145.57 150.10 154.63 159.16 163.69 168.22 172.75 177.28 181.81 186.34 190.87 195.40 199.93 204.46 208.99 213.52 218.05 222.58 227.11 231.64 236.17 240.70 245.23 249.76 254.29 258.82 263.35 267.88 272.41 276.94 281.47 286.00 290.53 295.06 299.59 304.12 308.65 313.18 317.71 103.39 106.92 110.45 113.98 117.51 121.04 124.57 129.10 133.63 138.16 142.69 147.22 151.75 156.28 160.81 165.34 169.87 174.40 178.93 183.46 187.99 192.52 197.05 201.58 206.11 210.64 215.17 219.70 224.23 228.76 233.29 237.82 242.35 246.88 251.41 255.94 260.47 265.00 269.53 274.06 278.59 283.12 287.65 292.18 296.71 89.39 92.92 96.45 99.98 103.51 107.04 110.57 114.10 117.63 121.16 124.69 128.22 131.75 135.28 139.81 144.34 148.87 153.40 157.93 162.46 166.99 171.52 176.05 180.58 185.11 189.64 194.17 198.70 203.23 207.76 212.29 216.82 221.35 225.88 230.41 234.94 239.47 244.00 248.53 253.06 257.59 262.12 266.65 271.18 275.71 83.39 84.92 86.45 87.98 89.51 93.04 96.57 100.10 103.63 107.16 110.69 114.22 117.75 121.28 124.81 128.34 131.87 135.40 138.93 142.46 145.99 150.52 155.05 159.58 164.11 168.64 173.17 177.70 182.23 186.76 191.29 195.82 200.35 204.88 209.41 213.94 218.47 223.00 227.53 232.06 236.59 241.12 245.65 250.18 254.71 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 103.75 107.28 110.81 114.34 117.87 121.40 124.93 128.46 131.99 135.52 139.05 142.58 146.11 149.64 153.17 156.70 161.23 165.76 170.29 174.82 179.35 183.88 188.41 192.94 197.47 202.00 206.53 211.06 215.59 220.12 224.65 229.18 233.71 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 110.93 114.46 117.99 121.52 125.05 128.58 132.11 135.64 139.17 142.70 146.23 149.76 153.29 156.82 160.35 163.88 167.41 171.94 176.47 181.00 185.53 190.06 194.59 199.12 203.65 208.18 212.71 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 110.93 112.46 113.99 115.52 117.05 118.58 120.11 121.64 125.17 128.70 132.23 135.76 139.29 142.82 146.35 149.88 153.41 156.94 160.47 164.00 167.53 171.06 174.59 178.12 182.65 187.18 191.71 8 9 10 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 110.93 112.46 113.99 115.52 117.05 118.58 120.11 121.64 123.17 124.70 126.23 127.76 129.29 130.82 132.35 135.88 139.41 142.94 146.47 150.00 153.53 157.06 160.59 164.12 167.65 171.18 174.71 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 110.93 112.46 113.99 115.52 117.05 118.58 120.11 121.64 123.17 124.70 126.23 127.76 129.29 130.82 132.35 133.88 135.41 136.94 138.47 140.00 141.53 143.06 146.59 150.12 153.65 157.18 160.71 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 110.93 112.46 113.99 115.52 117.05 118.58 120.11 121.64 123.17 124.70 126.23 127.76 129.29 130.82 132.35 133.88 135.41 136.94 138.47 140.00 141.53 143.06 144.59 146.12 147.65 149.18 150.71 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- BIWEEKLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 At less least than The amount of income, social security, and Medicare taxes to be withheld is1,980 2,000 343.24 322.24 301.24 280.24 259.24 238.24 217.24 196.24 2,000 2,020 347.77 326.77 305.77 284.77 263.77 242.77 221.77 200.77 2,020 2,040 352.30 331.30 310.30 289.30 268.30 247.30 226.30 205.30 2,040 2,060 356.83 335.83 314.83 293.83 272.83 251.83 230.83 209.83 2,060 2,080 361.36 340.36 319.36 298.36 277.36 256.36 235.36 214.36 2,080 2,100 2,120 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,100 2,120 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,680 365.89 370.42 374.95 379.48 384.01 388.54 393.07 397.60 402.13 406.66 411.19 415.72 420.25 424.78 429.31 433.84 438.37 442.90 447.43 451.96 456.49 461.02 465.55 470.08 474.61 479.14 483.67 488.20 492.73 497.26 344.89 349.42 353.95 358.48 363.01 367.54 372.07 376.60 381.13 385.66 390.19 394.72 399.25 403.78 408.31 412.84 417.37 421.90 426.43 430.96 435.49 440.02 444.55 449.08 453.61 458.14 462.67 467.20 471.73 476.26 323.89 328.42 332.95 337.48 342.01 346.54 351.07 355.60 360.13 364.66 369.19 373.72 378.25 382.78 387.31 391.84 396.37 400.90 405.43 409.96 414.49 419.02 423.55 428.08 432.61 437.14 441.67 446.20 450.73 455.26 302.89 307.42 311.95 316.48 321.01 325.54 330.07 334.60 339.13 343.66 348.19 352.72 357.25 361.78 366.31 370.84 375.37 379.90 384.43 388.96 393.49 398.02 402.55 407.08 411.61 416.14 420.67 425.20 429.73 434.26 281.89 286.42 290.95 295.48 300.01 304.54 309.07 313.60 318.13 322.66 327.19 331.72 336.25 340.78 345.31 349.84 354.37 358.90 363.43 367.96 372.49 377.02 381.55 386.08 390.61 395.14 399.67 404.20 408.73 413.26 260.89 265.42 269.95 274.48 279.01 283.54 288.07 292.60 297.13 301.66 306.19 310.72 315.25 319.78 324.31 328.84 333.37 337.90 342.43 346.96 351.49 356.02 360.55 365.08 369.61 374.14 378.67 383.20 387.73 392.26 239.89 244.42 248.95 253.48 258.01 262.54 267.07 271.60 276.13 280.66 285.19 289.72 294.25 298.78 303.31 307.84 312.37 316.90 321.43 325.96 330.49 335.02 339.55 344.08 348.61 353.14 357.67 362.20 366.73 371.26 218.89 223.42 227.95 232.48 237.01 241.54 246.07 250.60 255.13 259.66 264.19 268.72 273.25 277.78 282.31 286.84 291.37 295.90 300.43 304.96 309.49 314.02 318.55 323.08 327.61 332.14 336.67 341.20 345.73 350.26 8 9 10 178.24 181.77 185.30 188.83 192.36 196.89 201.42 205.95 210.48 215.01 219.54 224.07 228.60 233.13 237.66 242.19 246.72 251.25 255.78 260.31 264.84 269.37 273.90 278.43 282.96 287.49 292.02 296.55 301.08 305.61 310.14 314.67 319.20 323.73 328.26 164.24 167.77 171.30 174.83 178.36 181.89 185.42 188.95 192.48 196.01 199.54 203.07 207.60 212.13 216.66 221.19 225.72 230.25 234.78 239.31 243.84 248.37 252.90 257.43 261.96 266.49 271.02 275.55 280.08 284.61 289.14 293.67 298.20 302.73 307.26 152.24 153.77 157.30 160.83 164.36 167.89 171.42 174.95 178.48 182.01 185.54 189.07 192.60 196.13 199.66 203.19 206.72 210.25 213.78 218.31 222.84 227.37 231.90 236.43 240.96 245.49 250.02 254.55 259.08 263.61 268.14 272.67 277.20 281.73 286.26 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) (For Wages Paid Through December 2009) SINGLE Persons -- SEMIMONTHLY Payroll Period Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is$0 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 $115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 7.65% $8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 24.33 26.10 27.86 29.63 31.39 33.16 34.92 36.69 38.45 40.22 41.98 43.75 45.51 47.28 49.04 51.81 53.57 7.65% $8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 36.57 7.65% $8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 7.65% $8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 7.65% $8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 7.65% $8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 7.65% $8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 7.65% $8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 7.65% $8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 7.65% $8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 10 7.65% $8.99 9.37 9.75 10.14 10.52 10.90 11.28 11.67 12.05 12.43 12.81 13.20 13.58 13.96 14.34 14.73 15.11 15.49 15.87 16.26 16.64 17.02 17.40 17.79 18.17 18.55 18.93 19.51 20.27 21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) (For Wages Paid Through December 2009) SINGLE Persons -- SEMIMONTHLY Payroll Period Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1,000 1,020 1,040 1,060 1,080 1,100 1,120 1,140 1,160 1,180 1,200 1,220 1,240 1,260 1,280 1,300 1,320 1,340 1,360 1,380 1,400 1,420 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1,000 1,020 1,040 1,060 1,080 1,100 1,120 1,140 1,160 1,180 1,200 1,220 1,240 1,260 1,280 1,300 1,320 1,340 1,360 1,380 1,400 1,420 1,440 56.34 58.10 60.87 64.02 68.55 73.08 77.61 82.14 86.67 91.20 95.73 100.26 104.79 109.32 113.85 118.38 122.91 127.44 131.97 136.50 141.03 145.56 150.09 154.62 159.15 163.68 168.21 172.74 177.27 181.80 186.33 190.86 195.39 199.92 204.45 208.98 213.51 218.04 222.57 227.10 231.63 236.16 240.69 245.22 249.75 254.28 258.81 263.34 267.87 272.40 38.34 40.10 41.87 45.02 48.55 52.08 55.61 59.14 63.67 68.20 72.73 77.26 81.79 86.32 90.85 95.38 99.91 104.44 108.97 113.50 118.03 122.56 127.09 131.62 136.15 140.68 145.21 149.74 154.27 158.80 163.33 167.86 172.39 176.92 181.45 185.98 190.51 195.04 199.57 204.10 208.63 213.16 217.69 222.22 226.75 231.28 235.81 240.34 244.87 249.40 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 47.67 51.20 54.73 58.26 61.79 65.32 68.85 72.38 76.91 81.44 85.97 90.50 95.03 99.56 104.09 108.62 113.15 117.68 122.21 126.74 131.27 135.80 140.33 144.86 149.39 153.92 158.45 162.98 167.51 172.04 176.57 181.10 185.63 190.16 194.69 199.22 203.75 208.28 212.81 217.34 221.87 226.40 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 59.91 63.44 66.97 70.50 74.03 77.56 81.09 85.62 90.15 94.68 99.21 103.74 108.27 112.80 117.33 121.86 126.39 130.92 135.45 139.98 144.51 149.04 153.57 158.10 162.63 167.16 171.69 176.22 180.75 185.28 189.81 194.34 198.87 203.40 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 73.15 76.68 80.21 83.74 87.27 90.80 95.33 99.86 104.39 108.92 113.45 117.98 122.51 127.04 131.57 136.10 140.63 145.16 149.69 154.22 158.75 163.28 167.81 172.34 176.87 181.40 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 78.80 80.33 82.86 86.39 89.92 93.45 96.98 100.51 104.04 108.57 113.10 117.63 122.16 126.69 131.22 135.75 140.28 144.81 149.34 153.87 158.40 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 96.10 99.63 103.16 106.69 110.22 113.75 117.28 121.81 126.34 130.87 135.40 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 105.81 109.34 112.87 116.40 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 10 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) (For Wages Paid Through December 2009) SINGLE Persons -- SEMIMONTHLY Payroll Period Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is1,440 1,460 1,480 1,500 1,520 1,540 1,560 1,580 1,600 1,620 1,640 1,660 1,680 1,700 1,720 1,740 1,760 1,780 1,800 1,820 1,840 1,860 1,880 1,900 1,920 1,940 1,960 1,980 2,000 2,020 2,040 2,060 2,080 2,100 2,120 1,460 1,480 1,500 1,520 1,540 1,560 1,580 1,600 1,620 1,640 1,660 1,680 1,700 1,720 1,740 1,760 1,780 1,800 1,820 1,840 1,860 1,880 1,900 1,920 1,940 1,960 1,980 2,000 2,020 2,040 2,060 2,080 2,100 2,120 2,140 276.93 281.46 285.99 290.52 297.05 303.58 310.11 316.64 323.17 329.70 336.23 342.76 349.29 355.82 362.35 368.88 375.41 381.94 388.47 395.00 401.53 408.06 414.59 421.12 427.65 434.18 440.71 447.24 453.77 460.30 466.83 473.36 479.89 486.42 492.95 253.93 258.46 262.99 267.52 272.05 276.58 281.11 285.64 290.17 294.70 299.23 304.76 311.29 317.82 324.35 330.88 337.41 343.94 350.47 357.00 363.53 370.06 376.59 383.12 389.65 396.18 402.71 409.24 415.77 422.30 428.83 435.36 441.89 448.42 454.95 230.93 235.46 239.99 244.52 249.05 253.58 258.11 262.64 267.17 271.70 276.23 280.76 285.29 289.82 294.35 298.88 303.41 307.94 312.47 319.00 325.53 332.06 338.59 345.12 351.65 358.18 364.71 371.24 377.77 384.30 390.83 397.36 403.89 410.42 416.95 207.93 212.46 216.99 221.52 226.05 230.58 235.11 239.64 244.17 248.70 253.23 257.76 262.29 266.82 271.35 275.88 280.41 284.94 289.47 294.00 298.53 303.06 307.59 312.12 316.65 321.18 326.71 333.24 339.77 346.30 352.83 359.36 365.89 372.42 378.95 185.93 190.46 194.99 199.52 204.05 208.58 213.11 217.64 222.17 226.70 231.23 235.76 240.29 244.82 249.35 253.88 258.41 262.94 267.47 272.00 276.53 281.06 285.59 290.12 294.65 299.18 303.71 308.24 312.77 317.30 321.83 326.36 330.89 335.42 340.95 162.93 167.46 171.99 176.52 181.05 185.58 190.11 194.64 199.17 203.70 208.23 212.76 217.29 221.82 226.35 230.88 235.41 239.94 244.47 249.00 253.53 258.06 262.59 267.12 271.65 276.18 280.71 285.24 289.77 294.30 298.83 303.36 307.89 312.42 316.95 139.93 144.46 148.99 153.52 158.05 162.58 167.11 171.64 176.17 180.70 185.23 189.76 194.29 198.82 203.35 207.88 212.41 216.94 221.47 226.00 230.53 235.06 239.59 244.12 248.65 253.18 257.71 262.24 266.77 271.30 275.83 280.36 284.89 289.42 293.95 119.93 123.46 126.99 130.52 135.05 139.58 144.11 148.64 153.17 157.70 162.23 166.76 171.29 175.82 180.35 184.88 189.41 193.94 198.47 203.00 207.53 212.06 216.59 221.12 225.65 230.18 234.71 239.24 243.77 248.30 252.83 257.36 261.89 266.42 270.95 110.93 112.46 113.99 115.52 118.05 121.58 125.11 128.64 132.17 135.70 139.23 143.76 148.29 152.82 157.35 161.88 166.41 170.94 175.47 180.00 184.53 189.06 193.59 198.12 202.65 207.18 211.71 216.24 220.77 225.30 229.83 234.36 238.89 243.42 247.95 110.93 112.46 113.99 115.52 117.05 118.58 120.11 121.64 123.17 124.70 126.23 127.76 131.29 134.82 138.35 141.88 145.41 148.94 153.47 158.00 162.53 167.06 171.59 176.12 180.65 185.18 189.71 194.24 198.77 203.30 207.83 212.36 216.89 221.42 225.95 10 110.93 112.46 113.99 115.52 117.05 118.58 120.11 121.64 123.17 124.70 126.23 127.76 129.29 130.82 132.35 133.88 135.41 136.94 138.47 141.00 144.53 148.06 151.59 155.12 158.65 162.18 166.71 171.24 175.77 180.30 184.83 189.36 193.89 198.42 202.95 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A MARRIED Persons -- SEMI-MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is$0 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1,000 $270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 520 540 560 580 600 620 640 660 680 700 720 740 760 780 800 820 840 860 880 900 920 940 960 980 1,000 1,020 7.65% $21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 52.26 55.79 59.32 62.85 66.38 69.91 73.44 76.97 80.50 84.03 87.56 91.09 94.62 98.15 101.68 105.21 108.74 112.27 7.65% $21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 65.50 69.03 72.56 76.09 79.62 83.15 86.68 90.21 93.74 97.27 7.65% $21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 75.21 78.74 82.27 7.65% $21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 7.65% $21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 7.65% $21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 7.65% $21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 7.65% $21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 7.65% $21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 7.65% $21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 10 7.65% $21.04 21.80 22.57 23.33 24.10 24.86 25.63 26.39 27.16 27.92 28.69 29.45 30.22 30.98 31.75 32.51 33.28 34.04 34.81 35.57 36.34 37.10 37.87 39.02 40.55 42.08 43.61 45.14 46.67 48.20 49.73 51.26 52.79 54.32 55.85 57.38 58.91 60.44 61.97 63.50 65.03 66.56 68.09 69.62 71.15 72.68 74.21 75.74 77.27 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A MARRIED Persons -- SEMI-MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is1,020 1,040 116.80 100.80 85.80 78.80 78.80 78.80 78.80 78.80 78.80 78.80 1,040 1,060 121.33 104.33 89.33 80.33 80.33 80.33 80.33 80.33 80.33 80.33 1,060 1,080 125.86 107.86 92.86 81.86 81.86 81.86 81.86 81.86 81.86 81.86 1,080 1,100 130.39 111.39 96.39 83.39 83.39 83.39 83.39 83.39 83.39 83.39 1,100 1,120 134.92 114.92 99.92 84.92 84.92 84.92 84.92 84.92 84.92 84.92 1,120 1,140 1,160 1,180 1,200 1,220 1,240 1,260 1,280 1,300 1,320 1,340 1,360 1,380 1,400 1,420 1,440 1,460 1,480 1,500 1,520 1,540 1,560 1,580 1,600 1,620 1,640 1,660 1,680 1,700 1,720 1,740 1,760 1,780 1,800 1,820 1,840 1,860 1,880 1,900 1,920 1,940 1,960 1,980 2,000 1,140 1,160 1,180 1,200 1,220 1,240 1,260 1,280 1,300 1,320 1,340 1,360 1,380 1,400 1,420 1,440 1,460 1,480 1,500 1,520 1,540 1,560 1,580 1,600 1,620 1,640 1,660 1,680 1,700 1,720 1,740 1,760 1,780 1,800 1,820 1,840 1,860 1,880 1,900 1,920 1,940 1,960 1,980 2,000 2,020 139.45 143.98 148.51 153.04 157.57 162.10 166.63 171.16 175.69 180.22 184.75 189.28 193.81 198.34 202.87 207.40 211.93 216.46 220.99 225.52 230.05 234.58 239.11 243.64 248.17 252.70 257.23 261.76 266.29 270.82 275.35 279.88 284.41 288.94 293.47 298.00 302.53 307.06 311.59 316.12 320.65 325.18 329.71 334.24 338.77 118.45 121.98 125.51 130.04 134.57 139.10 143.63 148.16 152.69 157.22 161.75 166.28 170.81 175.34 179.87 184.40 188.93 193.46 197.99 202.52 207.05 211.58 216.11 220.64 225.17 229.70 234.23 238.76 243.29 247.82 252.35 256.88 261.41 265.94 270.47 275.00 279.53 284.06 288.59 293.12 297.65 302.18 306.71 311.24 315.77 103.45 106.98 110.51 114.04 117.57 121.10 124.63 128.16 131.69 135.22 138.75 143.28 147.81 152.34 156.87 161.40 165.93 170.46 174.99 179.52 184.05 188.58 193.11 197.64 202.17 206.70 211.23 215.76 220.29 224.82 229.35 233.88 238.41 242.94 247.47 252.00 256.53 261.06 265.59 270.12 274.65 279.18 283.71 288.24 292.77 88.45 91.98 95.51 99.04 102.57 106.10 109.63 113.16 116.69 120.22 123.75 127.28 130.81 134.34 137.87 141.40 144.93 148.46 152.99 157.52 162.05 166.58 171.11 175.64 180.17 184.70 189.23 193.76 198.29 202.82 207.35 211.88 216.41 220.94 225.47 230.00 234.53 239.06 243.59 248.12 252.65 257.18 261.71 266.24 270.77 86.45 87.98 89.51 91.04 92.57 94.10 95.63 98.16 101.69 105.22 108.75 112.28 115.81 119.34 122.87 126.40 129.93 133.46 136.99 140.52 144.05 147.58 151.11 154.64 158.17 161.70 166.23 170.76 175.29 179.82 184.35 188.88 193.41 197.94 202.47 207.00 211.53 216.06 220.59 225.12 229.65 234.18 238.71 243.24 247.77 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 110.40 113.93 117.46 120.99 124.52 128.05 131.58 135.11 138.64 142.17 145.70 149.23 152.76 156.29 159.82 163.35 166.88 170.41 174.94 179.47 184.00 188.53 193.06 197.59 202.12 206.65 211.18 215.71 220.24 224.77 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 110.93 112.46 113.99 115.52 117.05 118.58 120.11 123.64 127.17 130.70 134.23 137.76 141.29 144.82 148.35 151.88 155.41 158.94 162.47 166.00 169.53 173.06 176.59 180.12 183.65 188.18 192.71 197.24 201.77 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 110.93 112.46 113.99 115.52 117.05 118.58 120.11 121.64 123.17 124.70 126.23 127.76 129.29 130.82 133.35 136.88 140.41 143.94 147.47 151.00 154.53 158.06 161.59 165.12 168.65 172.18 175.71 179.24 182.77 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 110.93 112.46 113.99 115.52 117.05 118.58 120.11 121.64 123.17 124.70 126.23 127.76 129.29 130.82 132.35 133.88 135.41 136.94 138.47 140.00 141.53 143.06 146.59 150.12 153.65 157.18 160.71 164.24 167.77 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 110.93 112.46 113.99 115.52 117.05 118.58 120.11 121.64 123.17 124.70 126.23 127.76 129.29 130.82 132.35 133.88 135.41 136.94 138.47 140.00 141.53 143.06 144.59 146.12 147.65 149.18 150.71 152.24 153.77 10 78.80 80.33 81.86 83.39 84.92 86.45 87.98 89.51 91.04 92.57 94.10 95.63 97.16 98.69 100.22 101.75 103.28 104.81 106.34 107.87 109.40 110.93 112.46 113.99 115.52 117.05 118.58 120.11 121.64 123.17 124.70 126.23 127.76 129.29 130.82 132.35 133.88 135.41 136.94 138.47 140.00 141.53 143.06 144.59 146.12 147.65 149.18 150.71 152.24 153.77 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A MARRIED Persons -- SEMI-MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is2,020 2,040 343.30 320.30 297.30 275.30 252.30 229.30 206.30 186.30 171.30 156.30 2,040 2,060 347.83 324.83 301.83 279.83 256.83 233.83 210.83 189.83 174.83 159.83 2,060 2,080 352.36 329.36 306.36 284.36 261.36 238.36 215.36 193.36 178.36 163.36 2,080 2,100 356.89 333.89 310.89 288.89 265.89 242.89 219.89 196.89 181.89 166.89 2,100 2,120 361.42 338.42 315.42 293.42 270.42 247.42 224.42 201.42 185.42 170.42 2,120 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,680 2,700 2,140 2,160 2,180 2,200 2,220 2,240 2,260 2,280 2,300 2,320 2,340 2,360 2,380 2,400 2,420 2,440 2,460 2,480 2,500 2,520 2,540 2,560 2,580 2,600 2,620 2,640 2,660 2,680 2,700 2,720 365.95 370.48 375.01 379.54 384.07 388.60 393.13 397.66 402.19 406.72 411.25 415.78 420.31 424.84 429.37 433.90 438.43 442.96 447.49 452.02 456.55 461.08 465.61 470.14 474.67 479.20 483.73 488.26 492.79 497.32 342.95 347.48 352.01 356.54 361.07 365.60 370.13 374.66 379.19 383.72 388.25 392.78 397.31 401.84 406.37 410.90 415.43 419.96 424.49 429.02 433.55 438.08 442.61 447.14 451.67 456.20 460.73 465.26 469.79 474.32 319.95 324.48 329.01 333.54 338.07 342.60 347.13 351.66 356.19 360.72 365.25 369.78 374.31 378.84 383.37 387.90 392.43 396.96 401.49 406.02 410.55 415.08 419.61 424.14 428.67 433.20 437.73 442.26 446.79 451.32 297.95 302.48 307.01 311.54 316.07 320.60 325.13 329.66 334.19 338.72 343.25 347.78 352.31 356.84 361.37 365.90 370.43 374.96 379.49 384.02 388.55 393.08 397.61 402.14 406.67 411.20 415.73 420.26 424.79 429.32 274.95 279.48 284.01 288.54 293.07 297.60 302.13 306.66 311.19 315.72 320.25 324.78 329.31 333.84 338.37 342.90 347.43 351.96 356.49 361.02 365.55 370.08 374.61 379.14 383.67 388.20 392.73 397.26 401.79 406.32 251.95 256.48 261.01 265.54 270.07 274.60 279.13 283.66 288.19 292.72 297.25 301.78 306.31 310.84 315.37 319.90 324.43 328.96 333.49 338.02 342.55 347.08 351.61 356.14 360.67 365.20 369.73 374.26 378.79 383.32 228.95 233.48 238.01 242.54 247.07 251.60 256.13 260.66 265.19 269.72 274.25 278.78 283.31 287.84 292.37 296.90 301.43 305.96 310.49 315.02 319.55 324.08 328.61 333.14 337.67 342.20 346.73 351.26 355.79 360.32 205.95 210.48 215.01 219.54 224.07 228.60 233.13 237.66 242.19 246.72 251.25 255.78 260.31 264.84 269.37 273.90 278.43 282.96 287.49 292.02 296.55 301.08 305.61 310.14 314.67 319.20 323.73 328.26 332.79 337.32 188.95 192.48 196.01 199.54 203.07 206.60 210.13 214.66 219.19 223.72 228.25 232.78 237.31 241.84 246.37 250.90 255.43 259.96 264.49 269.02 273.55 278.08 282.61 287.14 291.67 296.20 300.73 305.26 309.79 314.32 173.95 177.48 181.01 184.54 188.07 191.60 195.13 198.66 202.19 205.72 209.25 212.78 216.31 219.84 224.37 228.90 233.43 237.96 242.49 247.02 251.55 256.08 260.61 265.14 269.67 274.20 278.73 283.26 287.79 292.32 10 155.30 156.83 158.36 159.89 161.42 162.95 164.48 166.01 168.54 172.07 175.60 179.13 182.66 186.19 189.72 193.25 196.78 200.31 203.84 207.37 210.90 214.43 217.96 221.49 225.02 228.55 233.08 237.61 242.14 246.67 251.20 255.73 260.26 264.79 269.32 Combined Income Tax, Employee Social Security Tax, And Employee Medicare Tax Withholding Tables (Pub. 15-A) SINGLE Persons -- MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income tax, social security, and Medicare taxes to be withheld is$0 220 230 240 250 260 270 280 290 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 640 680 720 760 800 840 880 920 960 1,000 1,040 1,080 1,120 1,160 1,200 1,240 1,280 1,320 1,360 1,400 1,440 1,480 1,520 1,560 1,600 $220 230 240 250 260 270 280 290 300 320 340 360 380 400 420 440 460 480 500 520 540 560 580 600 640 680 720 760 800 840 880 920 960 1,000 1,040 1,080 1,120 1,160 1,200 1,240 1,280 1,320 1,360 1,400 1,440 1,480 1,520 1,560 1,600 1,640 7.65% $17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.72 25.25 26.78 28.31 29.84 31.37 32.90 34.43 35.96 37.49 39.02 40.55 42.08 43.61 45.14 49.43 56.49 63.55 70.61 77.67 84.73 91.79 100.85 109.91 118.97 128.03 137.09 146.15 155.21 164.27 173.33 182.39 191.45 200.51 209.57 218.63 227.69 236.75 245.81 254.87 263.93 7.65% $17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.72 25.25 26.78 28.31 29.84 31.37 32.90 34.43 35.96 37.49 39.02 40.55 42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 75.91 82.97 90.03 97.09 104.15 111.21 118.27 127.33 136.39 145.45 154.51 163.57 172.63 181.69 190.75 199.81 208.87 217.93 7.65% $17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.72 25.25 26.78 28.31 29.84 31.37 32.90 34.43 35.96 37.49 39.02 40.55 42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 94.33 101.39 108.45 115.51 122.57 129.63 136.69 145.75 154.81 163.87 172.93 7.65% $17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.72 25.25 26.78 28.31 29.84 31.37 32.90 34.43 35.96 37.49 39.02 40.55 42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 120.81 127.87 134.93 7.65% $17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.72 25.25 26.78 28.31 29.84 31.37 32.90 34.43 35.96 37.49 39.02 40.55 42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 7.65% $17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.72 25.25 26.78 28.31 29.84 31.37 32.90 34.43 35.96 37.49 39.02 40.55 42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 7.65% $17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.72 25.25 26.78 28.31 29.84 31.37 32.90 34.43 35.96 37.49 39.02 40.55 42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 7.65% $17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.72 25.25 26.78 28.31 29.84 31.37 32.90 34.43 35.96 37.49 39.02 40.55 42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 7.65% $17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.72 25.25 26.78 28.31 29.84 31.37 32.90 34.43 35.96 37.49 39.02 40.55 42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 7.65% $17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.72 25.25 26.78 28.31 29.84 31.37 32.90 34.43 35.96 37.49 39.02 40.55 42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 10 7.65% $17.21 17.98 18.74 19.51 20.27 21.04 21.80 22.57 23.72 25.25 26.78 28.31 29.84 31.37 32.90 34.43 35.96 37.49 39.02 40.55 42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 Combined Income Tax, Employee Social Security Tax, And Employee Medicare Tax Withholding Tables (Pub. 15-A) SINGLE Persons -- MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income tax, social security, and Medicare taxes to be withheld is1,640 1,680 272.99 226.99 181.99 141.99 126.99 126.99 126.99 126.99 126.99 126.99 1,680 1,720 282.05 236.05 191.05 149.05 130.05 130.05 130.05 130.05 130.05 130.05 1,720 1,760 291.11 245.11 200.11 156.11 133.11 133.11 133.11 133.11 133.11 133.11 1,760 1,800 300.17 254.17 209.17 163.17 136.17 136.17 136.17 136.17 136.17 136.17 1,800 1,840 309.23 263.23 218.23 172.23 140.23 139.23 139.23 139.23 139.23 139.23 1,840 1,880 1,920 1,960 2,000 2,040 2,080 2,120 2,160 2,200 2,240 2,280 2,320 2,360 2,400 2,440 2,480 2,520 2,560 2,600 2,640 2,680 2,720 2,760 2,800 2,840 2,880 2,920 2,960 3,000 3,040 3,080 3,120 3,160 3,200 3,240 3,280 3,320 3,360 3,400 3,440 3,480 3,520 3,560 3,600 1,880 1,920 1,960 2,000 2,040 2,080 2,120 2,160 2,200 2,240 2,280 2,320 2,360 2,400 2,440 2,480 2,520 2,560 2,600 2,640 2,680 2,720 2,760 2,800 2,840 2,880 2,920 2,960 3,000 3,040 3,080 3,120 3,160 3,200 3,240 3,280 3,320 3,360 3,400 3,440 3,480 3,520 3,560 3,600 3,640 318.29 327.35 336.41 345.47 354.53 363.59 372.65 381.71 390.77 399.83 408.89 417.95 427.01 436.07 445.13 454.19 463.25 472.31 481.37 490.43 499.49 508.55 517.61 526.67 535.73 544.79 553.85 562.91 571.97 581.03 594.09 607.15 620.21 633.27 646.33 659.39 672.45 685.51 698.57 711.63 724.69 737.75 750.81 763.87 776.93 272.29 281.35 290.41 299.47 308.53 317.59 326.65 335.71 344.77 353.83 362.89 371.95 381.01 390.07 399.13 408.19 417.25 426.31 435.37 444.43 453.49 462.55 471.61 480.67 489.73 498.79 507.85 516.91 525.97 535.03 544.09 553.15 562.21 571.27 580.33 589.39 598.45 609.51 622.57 635.63 648.69 661.75 674.81 687.87 700.93 227.29 236.35 245.41 254.47 263.53 272.59 281.65 290.71 299.77 308.83 317.89 326.95 336.01 345.07 354.13 363.19 372.25 381.31 390.37 399.43 408.49 417.55 426.61 435.67 444.73 453.79 462.85 471.91 480.97 490.03 499.09 508.15 517.21 526.27 535.33 544.39 553.45 562.51 571.57 580.63 589.69 598.75 607.81 616.87 625.93 181.29 190.35 199.41 208.47 217.53 226.59 235.65 244.71 253.77 262.83 271.89 280.95 290.01 299.07 308.13 317.19 326.25 335.31 344.37 353.43 362.49 371.55 380.61 389.67 398.73 407.79 416.85 425.91 434.97 444.03 453.09 462.15 471.21 480.27 489.33 498.39 507.45 516.51 525.57 534.63 543.69 552.75 561.81 570.87 579.93 147.29 154.35 161.41 168.47 175.53 182.59 189.65 198.71 207.77 216.83 225.89 234.95 244.01 253.07 262.13 271.19 280.25 289.31 298.37 307.43 316.49 325.55 334.61 343.67 352.73 361.79 370.85 379.91 388.97 398.03 407.09 416.15 425.21 434.27 443.33 452.39 461.45 470.51 479.57 488.63 497.69 506.75 515.81 524.87 533.93 142.29 145.35 148.41 151.47 154.53 157.59 160.65 165.71 172.77 179.83 186.89 193.95 201.01 208.07 217.13 226.19 235.25 244.31 253.37 262.43 271.49 280.55 289.61 298.67 307.73 316.79 325.85 334.91 343.97 353.03 362.09 371.15 380.21 389.27 398.33 407.39 416.45 425.51 434.57 443.63 452.69 461.75 470.81 479.87 488.93 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 192.19 199.25 206.31 213.37 220.43 227.49 234.55 243.61 252.67 261.73 270.79 279.85 288.91 297.97 307.03 316.09 325.15 334.21 343.27 352.33 361.39 370.45 379.51 388.57 397.63 406.69 415.75 424.81 433.87 442.93 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 188.19 191.25 194.31 197.37 200.43 203.49 206.55 210.61 217.67 224.73 231.79 238.85 245.91 252.97 261.03 270.09 279.15 288.21 297.27 306.33 315.39 324.45 333.51 342.57 351.63 360.69 369.75 378.81 387.87 396.93 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 188.19 191.25 194.31 197.37 200.43 203.49 206.55 209.61 212.67 215.73 218.79 221.85 224.91 227.97 231.03 237.09 244.15 251.21 258.27 265.33 272.39 279.45 288.51 297.57 306.63 315.69 324.75 333.81 342.87 351.93 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 188.19 191.25 194.31 197.37 200.43 203.49 206.55 209.61 212.67 215.73 218.79 221.85 224.91 227.97 231.03 234.09 237.15 240.21 243.27 246.33 249.39 252.45 255.51 262.57 269.63 276.69 283.75 290.81 297.87 305.93 10 126.99 130.05 133.11 136.17 139.23 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 188.19 191.25 194.31 197.37 200.43 203.49 206.55 209.61 212.67 215.73 218.79 221.85 224.91 227.97 231.03 234.09 237.15 240.21 243.27 246.33 249.39 252.45 255.51 258.57 261.63 264.69 267.75 270.81 273.87 276.93 Combined Income Tax, Employee Social Security Tax, And Employee Medicare Tax Withholding Tables (Pub. 15-A) SINGLE Persons -- MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income tax, social security, and Medicare taxes to be withheld is3,640 3,680 789.99 713.99 637.99 588.99 542.99 497.99 451.99 405.99 360.99 314.99 3,680 3,720 803.05 727.05 651.05 598.05 552.05 507.05 461.05 415.05 370.05 324.05 3,720 3,760 816.11 740.11 664.11 607.11 561.11 516.11 470.11 424.11 379.11 333.11 3,760 3,800 829.17 753.17 677.17 616.17 570.17 525.17 479.17 433.17 388.17 342.17 3,800 3,840 842.23 766.23 690.23 625.23 579.23 534.23 488.23 442.23 397.23 351.23 3,840 3,880 3,920 3,960 4,000 4,040 4,080 4,120 4,160 4,200 4,240 4,280 4,320 4,360 4,400 4,440 4,480 4,520 4,560 4,600 4,640 4,680 4,720 4,760 4,800 4,840 4,880 4,920 4,960 5,000 3,880 3,920 3,960 4,000 4,040 4,080 4,120 4,160 4,200 4,240 4,280 4,320 4,360 4,400 4,440 4,480 4,520 4,560 4,600 4,640 4,680 4,720 4,760 4,800 4,840 4,880 4,920 4,960 5,000 5,040 855.29 868.35 881.41 894.47 907.53 920.59 933.65 946.71 959.77 972.83 985.89 998.95 1012.01 1025.07 1038.13 1051.19 1064.25 1077.31 1090.37 1103.43 1116.49 1129.55 1142.61 1155.67 1168.73 1181.79 1194.85 1207.91 1220.97 1234.03 779.29 792.35 805.41 818.47 831.53 844.59 857.65 870.71 883.77 896.83 909.89 922.95 936.01 949.07 962.13 975.19 988.25 1001.31 1014.37 1027.43 1040.49 1053.55 1066.61 1079.67 1092.73 1105.79 1118.85 1131.91 1144.97 1158.03 703.29 716.35 729.41 742.47 755.53 768.59 781.65 794.71 807.77 820.83 833.89 846.95 860.01 873.07 886.13 899.19 912.25 925.31 938.37 951.43 964.49 977.55 990.61 1003.67 1016.73 1029.79 1042.85 1055.91 1068.97 1082.03 634.29 643.35 653.41 666.47 679.53 692.59 705.65 718.71 731.77 744.83 757.89 770.95 784.01 797.07 810.13 823.19 836.25 849.31 862.37 875.43 888.49 901.55 914.61 927.67 940.73 953.79 966.85 979.91 992.97 1006.03 588.29 597.35 606.41 615.47 624.53 633.59 642.65 651.71 660.77 669.83 681.89 694.95 708.01 721.07 734.13 747.19 760.25 773.31 786.37 799.43 812.49 825.55 838.61 851.67 864.73 877.79 890.85 903.91 916.97 930.03 543.29 552.35 561.41 570.47 579.53 588.59 597.65 606.71 615.77 624.83 633.89 642.95 652.01 661.07 670.13 679.19 688.25 697.31 710.37 723.43 736.49 749.55 762.61 775.67 788.73 801.79 814.85 827.91 840.97 854.03 497.29 506.35 515.41 524.47 533.53 542.59 551.65 560.71 569.77 578.83 587.89 596.95 606.01 615.07 624.13 633.19 642.25 651.31 660.37 669.43 678.49 687.55 696.61 705.67 714.73 725.79 738.85 751.91 764.97 778.03 451.29 460.35 469.41 478.47 487.53 496.59 505.65 514.71 523.77 532.83 541.89 550.95 560.01 569.07 578.13 587.19 596.25 605.31 614.37 623.43 632.49 641.55 650.61 659.67 668.73 677.79 686.85 695.91 704.97 714.03 406.29 415.35 424.41 433.47 442.53 451.59 460.65 469.71 478.77 487.83 496.89 505.95 515.01 524.07 533.13 542.19 551.25 560.31 569.37 578.43 587.49 596.55 605.61 614.67 623.73 632.79 641.85 650.91 659.97 669.03 360.29 369.35 378.41 387.47 396.53 405.59 414.65 423.71 432.77 441.83 450.89 459.95 469.01 478.07 487.13 496.19 505.25 514.31 523.37 532.43 541.49 550.55 559.61 568.67 577.73 586.79 595.85 604.91 613.97 623.03 10 281.99 289.05 296.11 303.17 310.23 317.29 324.35 333.41 342.47 351.53 360.59 369.65 378.71 387.77 396.83 405.89 414.95 424.01 433.07 442.13 451.19 460.25 469.31 478.37 487.43 496.49 505.55 514.61 523.67 532.73 541.79 550.85 559.91 568.97 578.03 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is$0 540 560 580 600 640 680 720 760 800 840 880 920 960 1,000 1,040 1,080 1,120 1,160 1,200 1,240 1,280 1,320 1,360 1,400 1,440 1,480 1,520 1,560 1,600 1,640 1,680 1,720 1,760 1,800 1,840 1,880 1,920 1,960 2,000 2,040 2,080 2,120 2,160 2,200 2,240 2,280 2,320 2,360 2,400 $540 560 580 600 640 680 720 760 800 840 880 920 960 1,000 1,040 1,080 1,120 1,160 1,200 1,240 1,280 1,320 1,360 1,400 1,440 1,480 1,520 1,560 1,600 1,640 1,680 1,720 1,760 1,800 1,840 1,880 1,920 1,960 2,000 2,040 2,080 2,120 2,160 2,200 2,240 2,280 2,320 2,360 2,400 2,440 7.65% $42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 105.51 112.57 119.63 126.69 133.75 140.81 147.87 154.93 161.99 169.05 176.11 183.17 190.23 197.29 204.35 211.41 218.47 225.53 233.59 242.65 251.71 260.77 269.83 278.89 287.95 297.01 306.07 315.13 7.65% $42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 130.99 138.05 145.11 152.17 159.23 166.29 173.35 180.41 187.47 194.53 201.59 208.65 215.71 222.77 229.83 236.89 243.95 251.01 260.07 269.13 7.65% $42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 126.99 130.05 133.11 136.17 139.23 142.29 145.35 150.41 157.47 164.53 171.59 178.65 185.71 192.77 199.83 206.89 213.95 221.01 228.07 235.13 7.65% $42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 126.99 130.05 133.11 136.17 139.23 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 176.89 183.95 191.01 198.07 205.13 7.65% $42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 126.99 130.05 133.11 136.17 139.23 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 7.65% $42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 126.99 130.05 133.11 136.17 139.23 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 7.65% $42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 126.99 130.05 133.11 136.17 139.23 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 7.65% $42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 126.99 130.05 133.11 136.17 139.23 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 7.65% $42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 126.99 130.05 133.11 136.17 139.23 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 7.65% $42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 126.99 130.05 133.11 136.17 139.23 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 10 7.65% $42.08 43.61 45.14 47.43 50.49 53.55 56.61 59.67 62.73 65.79 68.85 71.91 74.97 78.03 81.09 84.15 87.21 90.27 93.33 96.39 99.45 102.51 105.57 108.63 111.69 114.75 117.81 120.87 123.93 126.99 130.05 133.11 136.17 139.23 142.29 145.35 148.41 151.47 154.53 157.59 160.65 163.71 166.77 169.83 172.89 175.95 179.01 182.07 185.13 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is2,440 2,480 324.19 278.19 242.19 212.19 188.19 188.19 188.19 188.19 188.19 188.19 2,480 2,520 333.25 287.25 249.25 219.25 191.25 191.25 191.25 191.25 191.25 191.25 2,520 2,560 342.31 296.31 256.31 226.31 195.31 194.31 194.31 194.31 194.31 194.31 2,560 2,600 351.37 305.37 263.37 233.37 202.37 197.37 197.37 197.37 197.37 197.37 2,600 2,640 360.43 314.43 270.43 240.43 209.43 200.43 200.43 200.43 200.43 200.43 2,640 2,680 2,720 2,760 2,800 2,840 2,880 2,920 2,960 3,000 3,040 3,080 3,120 3,160 3,200 3,240 3,280 3,320 3,360 3,400 3,440 3,480 3,520 3,560 3,600 3,640 3,680 3,720 3,760 3,800 3,840 3,880 3,920 3,960 4,000 4,040 4,080 4,120 4,160 4,200 4,240 4,280 4,320 4,360 4,400 2,680 2,720 2,760 2,800 2,840 2,880 2,920 2,960 3,000 3,040 3,080 3,120 3,160 3,200 3,240 3,280 3,320 3,360 3,400 3,440 3,480 3,520 3,560 3,600 3,640 3,680 3,720 3,760 3,800 3,840 3,880 3,920 3,960 4,000 4,040 4,080 4,120 4,160 4,200 4,240 4,280 4,320 4,360 4,400 4,440 369.49 378.55 387.61 396.67 405.73 414.79 423.85 432.91 441.97 451.03 460.09 469.15 478.21 487.27 496.33 505.39 514.45 523.51 532.57 541.63 550.69 559.75 568.81 577.87 586.93 595.99 605.05 614.11 623.17 632.23 641.29 650.35 659.41 668.47 677.53 686.59 695.65 704.71 713.77 722.83 731.89 740.95 750.01 759.07 768.13 323.49 332.55 341.61 350.67 359.73 368.79 377.85 386.91 395.97 405.03 414.09 423.15 432.21 441.27 450.33 459.39 468.45 477.51 486.57 495.63 504.69 513.75 522.81 531.87 540.93 549.99 559.05 568.11 577.17 586.23 595.29 604.35 613.41 622.47 631.53 640.59 649.65 658.71 667.77 676.83 685.89 694.95 704.01 713.07 722.13 278.49 287.55 296.61 305.67 314.73 323.79 332.85 341.91 350.97 360.03 369.09 378.15 387.21 396.27 405.33 414.39 423.45 432.51 441.57 450.63 459.69 468.75 477.81 486.87 495.93 504.99 514.05 523.11 532.17 541.23 550.29 559.35 568.41 577.47 586.53 595.59 604.65 613.71 622.77 631.83 640.89 649.95 659.01 668.07 677.13 247.49 254.55 261.61 268.67 275.73 282.79 289.85 296.91 304.97 314.03 323.09 332.15 341.21 350.27 359.33 368.39 377.45 386.51 395.57 404.63 413.69 422.75 431.81 440.87 449.93 458.99 468.05 477.11 486.17 495.23 504.29 513.35 522.41 531.47 540.53 549.59 558.65 567.71 576.77 585.83 594.89 603.95 613.01 622.07 631.13 216.49 223.55 230.61 237.67 244.73 251.79 258.85 265.91 272.97 280.03 287.09 294.15 301.21 308.27 315.33 322.39 331.45 340.51 349.57 358.63 367.69 376.75 385.81 394.87 403.93 412.99 422.05 431.11 440.17 449.23 458.29 467.35 476.41 485.47 494.53 503.59 512.65 521.71 530.77 539.83 548.89 557.95 567.01 576.07 585.13 203.49 206.55 209.61 212.67 215.73 221.79 228.85 235.91 242.97 250.03 257.09 264.15 271.21 278.27 285.33 292.39 299.45 306.51 313.57 320.63 327.69 334.75 341.81 349.87 358.93 367.99 377.05 386.11 395.17 404.23 413.29 422.35 431.41 440.47 449.53 458.59 467.65 476.71 485.77 494.83 503.89 512.95 522.01 531.07 540.13 203.49 206.55 209.61 212.67 215.73 218.79 221.85 224.91 227.97 231.03 234.09 237.15 240.21 247.27 254.33 261.39 268.45 275.51 282.57 289.63 296.69 303.75 310.81 317.87 324.93 331.99 339.05 346.11 353.17 360.23 367.29 376.35 385.41 394.47 403.53 412.59 421.65 430.71 439.77 448.83 457.89 466.95 476.01 485.07 494.13 203.49 206.55 209.61 212.67 215.73 218.79 221.85 224.91 227.97 231.03 234.09 237.15 240.21 243.27 246.33 249.39 252.45 255.51 258.57 261.63 266.69 273.75 280.81 287.87 294.93 301.99 309.05 316.11 323.17 330.23 337.29 344.35 351.41 358.47 365.53 372.59 379.65 386.71 394.77 403.83 412.89 421.95 431.01 440.07 449.13 203.49 206.55 209.61 212.67 215.73 218.79 221.85 224.91 227.97 231.03 234.09 237.15 240.21 243.27 246.33 249.39 252.45 255.51 258.57 261.63 264.69 267.75 270.81 273.87 276.93 279.99 283.05 286.11 292.17 299.23 306.29 313.35 320.41 327.47 334.53 341.59 348.65 355.71 362.77 369.83 376.89 383.95 391.01 398.07 405.13 203.49 206.55 209.61 212.67 215.73 218.79 221.85 224.91 227.97 231.03 234.09 237.15 240.21 243.27 246.33 249.39 252.45 255.51 258.57 261.63 264.69 267.75 270.81 273.87 276.93 279.99 283.05 286.11 289.17 292.23 295.29 298.35 301.41 304.47 307.53 311.59 318.65 325.71 332.77 339.83 346.89 353.95 361.01 368.07 375.13 10 188.19 191.25 194.31 197.37 200.43 203.49 206.55 209.61 212.67 215.73 218.79 221.85 224.91 227.97 231.03 234.09 237.15 240.21 243.27 246.33 249.39 252.45 255.51 258.57 261.63 264.69 267.75 270.81 273.87 276.93 279.99 283.05 286.11 289.17 292.23 295.29 298.35 301.41 304.47 307.53 310.59 313.65 316.71 319.77 322.83 325.89 328.95 332.01 338.07 345.13 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- MONTHLY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is4,440 4,480 777.19 731.19 686.19 640.19 594.19 549.19 503.19 458.19 412.19 382.19 4,480 4,520 786.25 740.25 695.25 649.25 603.25 558.25 512.25 467.25 421.25 389.25 4,520 4,560 795.31 749.31 704.31 658.31 612.31 567.31 521.31 476.31 430.31 396.31 4,560 4,600 804.37 758.37 713.37 667.37 621.37 576.37 530.37 485.37 439.37 403.37 4,600 4,640 813.43 767.43 722.43 676.43 630.43 585.43 539.43 494.43 448.43 410.43 4,640 4,680 4,720 4,760 4,800 4,840 4,880 4,920 4,960 5,000 5,040 5,080 5,120 5,160 5,200 5,240 5,280 5,320 5,360 5,400 5,440 5,480 5,520 5,560 5,600 5,640 5,680 5,720 5,760 5,800 4,680 4,720 4,760 4,800 4,840 4,880 4,920 4,960 5,000 5,040 5,080 5,120 5,160 5,200 5,240 5,280 5,320 5,360 5,400 5,440 5,480 5,520 5,560 5,600 5,640 5,680 5,720 5,760 5,800 5,840 822.49 831.55 840.61 849.67 858.73 867.79 876.85 885.91 894.97 904.03 913.09 922.15 931.21 940.27 949.33 958.39 967.45 976.51 985.57 994.63 1003.69 1012.75 1021.81 1030.87 1039.93 1048.99 1058.05 1067.11 1076.17 1085.23 776.49 785.55 794.61 803.67 812.73 821.79 830.85 839.91 848.97 858.03 867.09 876.15 885.21 894.27 903.33 912.39 921.45 930.51 939.57 948.63 957.69 966.75 975.81 984.87 993.93 1002.99 1012.05 1021.11 1030.17 1039.23 731.49 740.55 749.61 758.67 767.73 776.79 785.85 794.91 803.97 813.03 822.09 831.15 840.21 849.27 858.33 867.39 876.45 885.51 894.57 903.63 912.69 921.75 930.81 939.87 948.93 957.99 967.05 976.11 985.17 994.23 685.49 694.55 703.61 712.67 721.73 730.79 739.85 748.91 757.97 767.03 776.09 785.15 794.21 803.27 812.33 821.39 830.45 839.51 848.57 857.63 866.69 875.75 884.81 893.87 902.93 911.99 921.05 930.11 939.17 948.23 639.49 648.55 657.61 666.67 675.73 684.79 693.85 702.91 711.97 721.03 730.09 739.15 748.21 757.27 766.33 775.39 784.45 793.51 802.57 811.63 820.69 829.75 838.81 847.87 856.93 865.99 875.05 884.11 893.17 902.23 594.49 603.55 612.61 621.67 630.73 639.79 648.85 657.91 666.97 676.03 685.09 694.15 703.21 712.27 721.33 730.39 739.45 748.51 757.57 766.63 775.69 784.75 793.81 802.87 811.93 820.99 830.05 839.11 848.17 857.23 548.49 557.55 566.61 575.67 584.73 593.79 602.85 611.91 620.97 630.03 639.09 648.15 657.21 666.27 675.33 684.39 693.45 702.51 711.57 720.63 729.69 738.75 747.81 756.87 765.93 774.99 784.05 793.11 802.17 811.23 503.49 512.55 521.61 530.67 539.73 548.79 557.85 566.91 575.97 585.03 594.09 603.15 612.21 621.27 630.33 639.39 648.45 657.51 666.57 675.63 684.69 693.75 702.81 711.87 720.93 729.99 739.05 748.11 757.17 766.23 457.49 466.55 475.61 484.67 493.73 502.79 511.85 520.91 529.97 539.03 548.09 557.15 566.21 575.27 584.33 593.39 602.45 611.51 620.57 629.63 638.69 647.75 656.81 665.87 674.93 683.99 693.05 702.11 711.17 720.23 417.49 424.55 431.61 438.67 447.73 456.79 465.85 474.91 483.97 493.03 502.09 511.15 520.21 529.27 538.33 547.39 556.45 565.51 574.57 583.63 592.69 601.75 610.81 619.87 628.93 637.99 647.05 656.11 665.17 674.23 10 352.19 359.25 366.31 373.37 380.43 387.49 394.55 401.61 408.67 415.73 422.79 429.85 436.91 443.97 451.03 458.09 466.15 475.21 484.27 493.33 502.39 511.45 520.51 529.57 538.63 547.69 556.75 565.81 574.87 583.93 592.99 602.05 611.11 620.17 629.23 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub.15-A) SINGLE Persons -- DAILY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is$0 12 15 18 21 24 27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 $12 15 18 21 24 27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 7.65% $1.03 1.26 1.49 1.72 1.95 2.18 2.41 3.64 3.87 4.10 5.33 5.56 6.79 7.02 8.25 8.48 8.70 9.93 10.16 11.39 11.62 12.85 13.08 14.31 14.54 15.77 16.00 16.23 17.46 17.69 18.92 19.15 20.38 20.61 21.84 22.07 22.29 23.52 23.75 24.98 25.21 26.44 26.67 27.90 29.13 29.36 30.59 31.82 33.05 7.65% $1.03 1.26 1.49 1.72 1.95 2.18 2.41 2.64 2.87 3.10 3.33 3.56 4.79 5.02 5.25 6.48 6.70 7.93 8.16 9.39 9.62 10.85 11.08 12.31 12.54 12.77 14.00 14.23 15.46 15.69 16.92 17.15 18.38 18.61 18.84 20.07 20.29 21.52 21.75 22.98 23.21 24.44 24.67 25.90 26.13 26.36 27.59 27.82 29.05 7.65% $1.03 1.26 1.49 1.72 1.95 2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 5.70 5.93 6.16 7.39 7.62 8.85 9.08 9.31 10.54 10.77 12.00 12.23 13.46 13.69 14.92 15.15 15.38 16.61 16.84 18.07 18.29 19.52 19.75 20.98 21.21 22.44 22.67 22.90 24.13 24.36 25.59 25.82 27.05 7.65% $1.03 1.26 1.49 1.72 1.95 2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 6.85 7.08 7.31 8.54 8.77 10.00 10.23 11.46 11.69 11.92 13.15 13.38 14.61 14.84 16.07 16.29 17.52 17.75 17.98 19.21 19.44 20.67 20.90 22.13 22.36 23.59 23.82 25.05 7.65% $1.03 1.26 1.49 1.72 1.95 2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 8.00 8.23 8.46 9.69 9.92 11.15 11.38 12.61 12.84 14.07 14.29 14.52 15.75 15.98 17.21 17.44 18.67 18.90 20.13 20.36 21.59 21.82 22.05 7.65% $1.03 1.26 1.49 1.72 1.95 2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 8.92 9.15 9.38 10.61 10.84 11.07 12.29 12.52 13.75 13.98 15.21 15.44 16.67 16.90 18.13 18.36 18.59 19.82 20.05 7.65% $1.03 1.26 1.49 1.72 1.95 2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 10.07 10.29 10.52 11.75 11.98 13.21 13.44 14.67 14.90 15.13 16.36 16.59 17.82 18.05 7.65% $1.03 1.26 1.49 1.72 1.95 2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 9.07 9.29 9.52 9.75 9.98 11.21 11.44 11.67 12.90 13.13 14.36 14.59 15.82 16.05 7.65% $1.03 1.26 1.49 1.72 1.95 2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 9.07 9.29 9.52 9.75 9.98 10.21 10.44 10.67 10.90 12.13 12.36 12.59 13.82 14.05 7.65% $1.03 1.26 1.49 1.72 1.95 2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 9.07 9.29 9.52 9.75 9.98 10.21 10.44 10.67 10.90 11.13 11.36 11.59 11.82 12.05 10 7.65% $1.03 1.26 1.49 1.72 1.95 2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 9.07 9.29 9.52 9.75 9.98 10.21 10.44 10.67 10.90 11.13 11.36 11.59 11.82 12.05 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub.15-A) SINGLE Persons -- DAILY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is159 162 33.28 30.28 27.28 25.28 23.28 21.28 19.28 17.28 14.28 13.28 162 165 34.51 31.51 28.51 25.51 23.51 21.51 19.51 17.51 15.51 13.51 165 168 35.74 31.74 28.74 26.74 24.74 22.74 20.74 17.74 15.74 13.74 168 171 36.97 32.97 29.97 26.97 24.97 22.97 20.97 18.97 16.97 14.97 171 174 37.20 34.20 30.20 28.20 26.20 24.20 21.20 19.20 17.20 15.20 174 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 228 231 234 237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 228 231 234 237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 309 38.43 39.66 40.88 41.11 42.34 43.57 44.80 45.03 46.26 47.49 48.72 48.95 50.18 51.41 52.64 52.87 54.10 55.33 56.56 56.79 58.02 59.25 60.47 60.70 61.93 63.16 64.39 64.62 65.85 67.08 68.31 69.54 70.77 71.00 72.23 73.46 74.69 75.92 77.15 78.38 78.61 79.84 81.06 82.29 83.52 35.43 35.66 36.88 38.11 39.34 39.57 40.80 42.03 43.26 43.49 44.72 45.95 47.18 47.41 48.64 49.87 51.10 51.33 52.56 53.79 55.02 55.25 56.47 57.70 58.93 59.16 60.39 61.62 62.85 63.08 64.31 65.54 66.77 68.00 68.23 69.46 70.69 71.92 73.15 74.38 74.61 75.84 77.06 78.29 79.52 31.43 32.66 33.88 34.11 35.34 36.57 37.80 38.03 39.26 40.49 41.72 41.95 43.18 44.41 45.64 45.87 47.10 48.33 49.56 49.79 51.02 52.25 53.47 53.70 54.93 56.16 57.39 57.62 58.85 60.08 61.31 61.54 62.77 64.00 65.23 65.46 66.69 67.92 69.15 70.38 71.61 71.84 73.06 74.29 75.52 28.43 29.66 29.88 31.11 32.34 32.57 33.80 35.03 36.26 36.49 37.72 38.95 40.18 40.41 41.64 42.87 44.10 44.33 45.56 46.79 48.02 48.25 49.47 50.70 51.93 52.16 53.39 54.62 55.85 56.08 57.31 58.54 59.77 60.00 61.23 62.46 63.69 63.92 65.15 66.38 67.61 67.84 69.06 70.29 71.52 26.43 27.66 27.88 28.11 29.34 29.57 30.80 31.03 32.26 33.49 34.72 34.95 36.18 37.41 38.64 38.87 40.10 41.33 42.56 42.79 44.02 45.25 46.47 46.70 47.93 49.16 50.39 50.62 51.85 53.08 54.31 54.54 55.77 57.00 58.23 58.46 59.69 60.92 62.15 62.38 63.61 64.84 66.06 66.29 67.52 24.43 24.66 25.88 26.11 27.34 27.57 28.80 29.03 30.26 30.49 31.72 31.95 33.18 33.41 34.64 35.87 37.10 37.33 38.56 39.79 41.02 41.25 42.47 43.70 44.93 45.16 46.39 47.62 48.85 49.08 50.31 51.54 52.77 53.00 54.23 55.46 56.69 56.92 58.15 59.38 60.61 60.84 62.06 63.29 64.52 22.43 22.66 23.88 24.11 25.34 25.57 26.80 27.03 28.26 28.49 28.72 29.95 30.18 31.41 31.64 32.87 33.10 34.33 35.56 35.79 37.02 38.25 39.47 39.70 40.93 42.16 43.39 43.62 44.85 46.08 47.31 47.54 48.77 50.00 51.23 51.46 52.69 53.92 55.15 55.38 56.61 57.84 59.06 59.29 60.52 20.43 20.66 21.88 22.11 23.34 23.57 24.80 25.03 25.26 26.49 26.72 27.95 28.18 29.41 29.64 30.87 31.10 31.33 32.56 32.79 34.02 34.25 35.47 36.70 37.93 38.16 39.39 40.62 41.85 42.08 43.31 44.54 45.77 46.00 47.23 48.46 49.69 49.92 51.15 52.38 53.61 53.84 55.06 56.29 57.52 18.43 18.66 19.88 20.11 21.34 21.57 21.80 23.03 23.26 24.49 24.72 25.95 26.18 27.41 27.64 27.87 29.10 29.33 30.56 30.79 32.02 32.25 33.47 33.70 34.93 35.16 36.39 36.62 37.85 39.08 40.31 40.54 41.77 43.00 44.23 44.46 45.69 46.92 48.15 48.38 49.61 50.84 52.06 52.29 53.52 16.43 16.66 17.88 18.11 18.34 19.57 19.80 21.03 21.26 22.49 22.72 23.95 24.18 24.41 25.64 25.87 27.10 27.33 28.56 28.79 30.02 30.25 31.47 31.70 31.93 33.16 33.39 34.62 34.85 36.08 36.31 37.54 38.77 39.00 40.23 41.46 42.69 42.92 44.15 45.38 46.61 46.84 48.06 49.29 50.52 10 12.28 12.51 12.74 12.97 13.20 14.43 14.66 14.88 16.11 16.34 17.57 17.80 19.03 19.26 20.49 20.72 20.95 22.18 22.41 23.64 23.87 25.10 25.33 26.56 26.79 28.02 28.25 28.47 29.70 29.93 31.16 31.39 32.62 32.85 34.08 34.31 34.54 35.77 36.00 37.23 37.46 38.69 39.92 41.15 41.38 42.61 43.84 45.06 45.29 46.52 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub.15-A) SINGLE Persons -- DAILY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is309 312 84.75 80.75 76.75 72.75 68.75 64.75 61.75 57.75 54.75 50.75 312 315 84.98 80.98 77.98 73.98 69.98 65.98 62.98 58.98 55.98 51.98 315 318 86.21 82.21 78.21 74.21 71.21 67.21 63.21 60.21 56.21 53.21 318 321 87.44 83.44 79.44 75.44 71.44 68.44 64.44 61.44 57.44 54.44 321 324 88.67 84.67 80.67 76.67 72.67 68.67 65.67 61.67 58.67 54.67 324 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 391 89.90 91.13 91.36 92.59 93.82 95.01 95.16 96.32 97.47 97.62 98.78 98.93 100.08 100.23 101.39 101.54 102.69 103.85 104.00 105.15 105.31 106.46 106.61 107.76 107.92 109.07 110.22 110.38 111.53 111.68 112.84 85.90 87.13 88.36 88.59 89.82 91.01 91.16 92.32 93.47 93.62 94.78 94.93 96.08 96.23 97.39 98.54 98.69 99.85 100.00 101.15 101.31 102.46 102.61 103.76 104.92 105.07 106.22 106.38 107.53 107.68 108.84 81.90 83.13 84.36 84.59 85.82 87.01 88.16 88.32 89.47 89.62 90.78 90.93 92.08 92.23 93.39 94.54 94.69 95.85 96.00 97.15 97.31 98.46 98.61 99.76 100.92 101.07 102.22 102.38 103.53 103.68 104.84 77.90 79.13 80.36 81.59 81.82 83.01 84.16 84.32 85.47 85.62 86.78 86.93 88.08 89.23 89.39 90.54 90.69 91.85 92.00 93.15 93.31 94.46 95.61 95.76 96.92 97.07 98.22 98.38 99.53 99.68 100.84 73.90 75.13 76.36 77.59 77.82 79.01 80.16 80.32 81.47 81.62 82.78 82.93 84.08 85.23 85.39 86.54 86.69 87.85 88.00 89.15 90.31 90.46 91.61 91.76 92.92 93.07 94.22 94.38 95.53 96.68 96.84 69.90 71.13 72.36 73.59 73.82 75.01 76.16 76.32 77.47 77.62 78.78 79.93 80.08 81.23 81.39 82.54 82.69 83.85 84.00 85.15 86.31 86.46 87.61 87.76 88.92 89.07 90.22 91.38 91.53 92.68 92.84 66.90 67.13 68.36 69.59 70.82 71.01 72.16 72.32 73.47 73.62 74.78 75.93 76.08 77.23 77.39 78.54 78.69 79.85 81.00 81.15 82.31 82.46 83.61 83.76 84.92 85.07 86.22 87.38 87.53 88.68 88.84 62.90 64.13 65.36 65.59 66.82 68.01 68.16 69.32 69.47 70.62 70.78 71.93 72.08 73.23 73.39 74.54 74.69 75.85 77.00 77.15 78.31 78.46 79.61 79.76 80.92 82.07 82.22 83.38 83.53 84.68 84.84 59.90 60.13 61.36 62.59 63.82 64.01 65.16 65.32 66.47 66.62 67.78 67.93 69.08 69.23 70.39 70.54 71.69 71.85 73.00 73.15 74.31 74.46 75.61 75.76 76.92 78.07 78.22 79.38 79.53 80.68 80.84 55.90 57.13 58.36 58.59 59.82 61.01 61.16 62.32 62.47 63.62 63.78 64.93 65.08 66.23 66.39 67.54 67.69 68.85 69.00 70.15 70.31 71.46 71.61 72.76 72.92 74.07 74.22 75.38 75.53 76.68 76.84 10 47.75 48.98 49.21 50.44 51.67 52.90 53.13 54.36 55.59 56.82 57.01 58.16 58.32 59.47 59.62 60.78 60.93 62.08 62.23 63.39 63.54 64.69 64.85 66.00 66.15 67.31 67.46 68.61 68.76 69.92 70.07 71.22 71.38 72.53 72.68 73.84 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- DAILY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is$0 27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 165 168 171 $27 30 33 36 39 42 45 48 51 54 57 60 63 66 69 72 75 78 81 84 87 90 93 96 99 102 105 108 111 114 117 120 123 126 129 132 135 138 141 144 147 150 153 156 159 162 165 168 171 174 7.65% $2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 6.16 6.39 6.62 7.85 8.08 8.31 8.54 9.77 10.00 10.23 11.46 11.69 12.92 13.15 14.38 14.61 15.84 16.07 16.29 17.52 17.75 18.98 19.21 20.44 20.67 21.90 22.13 23.36 23.59 23.82 25.05 25.28 26.51 26.74 27.97 28.20 7.65% $2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 7.31 7.54 7.77 9.00 9.23 9.46 10.69 10.92 11.15 12.38 12.61 12.84 14.07 14.29 15.52 15.75 16.98 17.21 18.44 18.67 19.90 20.13 20.36 21.59 21.82 23.05 23.28 24.51 24.74 25.97 26.20 7.65% $2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 8.23 8.46 8.69 8.92 10.15 10.38 10.61 11.84 12.07 12.29 13.52 13.75 14.98 15.21 16.44 16.67 16.90 18.13 18.36 19.59 19.82 21.05 21.28 22.51 22.74 22.97 24.20 7.65% $2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 9.38 9.61 9.84 11.07 11.29 11.52 11.75 12.98 13.21 13.44 14.67 14.90 16.13 16.36 17.59 17.82 19.05 19.28 19.51 20.74 20.97 22.20 7.65% $2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 9.07 9.29 10.52 10.75 10.98 12.21 12.44 12.67 13.90 14.13 14.36 15.59 15.82 16.05 17.28 17.51 18.74 18.97 20.20 7.65% $2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 9.07 9.29 9.52 9.75 9.98 10.21 11.44 11.67 11.90 12.13 13.36 13.59 13.82 15.05 15.28 15.51 16.74 16.97 18.20 7.65% $2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 9.07 9.29 9.52 9.75 9.98 10.21 10.44 10.67 10.90 11.13 11.36 12.59 12.82 13.05 14.28 14.51 14.74 14.97 16.20 7.65% $2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 9.07 9.29 9.52 9.75 9.98 10.21 10.44 10.67 10.90 11.13 11.36 11.59 11.82 12.05 12.28 12.51 13.74 13.97 14.20 7.65% $2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 9.07 9.29 9.52 9.75 9.98 10.21 10.44 10.67 10.90 11.13 11.36 11.59 11.82 12.05 12.28 12.51 12.74 12.97 13.20 7.65% $2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 9.07 9.29 9.52 9.75 9.98 10.21 10.44 10.67 10.90 11.13 11.36 11.59 11.82 12.05 12.28 12.51 12.74 12.97 13.20 10 7.65% $2.18 2.41 2.64 2.87 3.10 3.33 3.56 3.79 4.02 4.25 4.48 4.70 4.93 5.16 5.39 5.62 5.85 6.08 6.31 6.54 6.77 7.00 7.23 7.46 7.69 7.92 8.15 8.38 8.61 8.84 9.07 9.29 9.52 9.75 9.98 10.21 10.44 10.67 10.90 11.13 11.36 11.59 11.82 12.05 12.28 12.51 12.74 12.97 13.20 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- DAILY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is174 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 228 231 234 237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 309 312 315 318 321 177 180 183 186 189 192 195 198 201 204 207 210 213 216 219 222 225 228 231 234 237 240 243 246 249 252 255 258 261 264 267 270 273 276 279 282 285 288 291 294 297 300 303 306 309 312 315 318 321 324 29.43 29.66 29.88 31.11 31.34 32.57 32.80 34.03 34.26 35.49 35.72 36.95 37.18 37.41 38.64 38.87 40.10 40.33 41.56 41.79 43.02 43.25 43.47 44.70 44.93 46.16 46.39 47.62 47.85 49.08 49.31 50.54 50.77 51.00 52.23 52.46 53.69 53.92 55.15 55.38 56.61 57.84 59.06 59.29 60.52 61.75 62.98 63.21 64.44 65.67 26.43 27.66 27.88 29.11 29.34 30.57 30.80 32.03 32.26 33.49 33.72 33.95 35.18 35.41 36.64 36.87 38.10 38.33 39.56 39.79 40.02 41.25 41.47 42.70 42.93 44.16 44.39 45.62 45.85 47.08 47.31 47.54 48.77 49.00 50.23 50.46 51.69 51.92 53.15 53.38 53.61 54.84 55.06 56.29 57.52 57.75 58.98 60.21 61.44 61.67 24.43 25.66 25.88 27.11 27.34 28.57 28.80 30.03 30.26 30.49 31.72 31.95 33.18 33.41 34.64 34.87 36.10 36.33 36.56 37.79 38.02 39.25 39.47 40.70 40.93 42.16 42.39 43.62 43.85 44.08 45.31 45.54 46.77 47.00 48.23 48.46 49.69 49.92 50.15 51.38 51.61 52.84 53.06 54.29 54.52 55.75 55.98 57.21 57.44 58.67 22.43 23.66 23.88 25.11 25.34 25.57 26.80 27.03 28.26 28.49 29.72 29.95 31.18 31.41 32.64 32.87 33.10 34.33 34.56 35.79 36.02 37.25 37.47 38.70 38.93 39.16 40.39 40.62 41.85 42.08 43.31 43.54 44.77 45.00 46.23 46.46 46.69 47.92 48.15 49.38 49.61 50.84 51.06 52.29 52.52 52.75 53.98 54.21 55.44 55.67 20.43 21.66 21.88 22.11 23.34 23.57 24.80 25.03 26.26 26.49 27.72 27.95 29.18 29.41 29.64 30.87 31.10 32.33 32.56 33.79 34.02 35.25 35.47 35.70 36.93 37.16 38.39 38.62 39.85 40.08 41.31 41.54 42.77 43.00 43.23 44.46 44.69 45.92 46.15 47.38 47.61 48.84 49.06 49.29 50.52 50.75 51.98 52.21 53.44 53.67 18.43 18.66 19.88 20.11 21.34 21.57 22.80 23.03 24.26 24.49 25.72 25.95 26.18 27.41 27.64 28.87 29.10 30.33 30.56 31.79 32.02 32.25 33.47 33.70 34.93 35.16 36.39 36.62 37.85 38.08 39.31 39.54 39.77 41.00 41.23 42.46 42.69 43.92 44.15 45.38 45.61 45.84 47.06 47.29 48.52 48.75 49.98 50.21 51.44 51.67 16.43 16.66 17.88 18.11 19.34 19.57 20.80 21.03 22.26 22.49 22.72 23.95 24.18 25.41 25.64 26.87 27.10 28.33 28.56 28.79 30.02 30.25 31.47 31.70 32.93 33.16 34.39 34.62 35.85 36.08 36.31 37.54 37.77 39.00 39.23 40.46 40.69 41.92 42.15 42.38 43.61 43.84 45.06 45.29 46.52 46.75 47.98 48.21 49.44 49.67 15.43 15.66 15.88 17.11 17.34 17.57 18.80 19.03 19.26 20.49 20.72 21.95 22.18 23.41 23.64 24.87 25.10 25.33 26.56 26.79 28.02 28.25 29.47 29.70 30.93 31.16 32.39 32.62 32.85 34.08 34.31 35.54 35.77 37.00 37.23 38.46 38.69 38.92 40.15 40.38 41.61 41.84 43.06 43.29 44.52 44.75 45.98 46.21 46.44 47.67 13.43 14.66 14.88 15.11 15.34 16.57 16.80 17.03 18.26 18.49 18.72 19.95 20.18 21.41 21.64 21.87 23.10 23.33 24.56 24.79 26.02 26.25 27.47 27.70 28.93 29.16 29.39 30.62 30.85 32.08 32.31 33.54 33.77 35.00 35.23 35.46 36.69 36.92 38.15 38.38 39.61 39.84 41.06 41.29 42.52 42.75 42.98 44.21 44.44 45.67 13.43 13.66 13.88 14.11 14.34 14.57 15.80 16.03 16.26 17.49 17.72 17.95 18.18 19.41 19.64 19.87 21.10 21.33 22.56 22.79 24.02 24.25 25.47 25.70 25.93 27.16 27.39 28.62 28.85 30.08 30.31 31.54 31.77 32.00 33.23 33.46 34.69 34.92 36.15 36.38 37.61 37.84 39.06 39.29 39.52 40.75 40.98 42.21 42.44 43.67 10 13.43 13.66 13.88 14.11 14.34 14.57 14.80 15.03 15.26 15.49 15.72 16.95 17.18 17.41 18.64 18.87 19.10 20.33 20.56 20.79 22.02 22.25 22.47 23.70 23.93 25.16 25.39 26.62 26.85 28.08 28.31 28.54 29.77 30.00 31.23 31.46 32.69 32.92 34.15 34.38 35.61 35.84 36.06 37.29 37.52 38.75 38.98 40.21 40.44 41.67 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A) MARRIED Persons -- DAILY Payroll Period (For Wages Paid Through December 2009) Wages Number of Withholding Allowances But 0 1 2 3 4 5 6 7 8 9 At less least than The amount of income, social security, and Medicare taxes to be withheld is324 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 391 393 395 397 327 330 333 336 339 341 343 345 347 349 351 353 355 357 359 361 363 365 367 369 371 373 375 377 379 381 383 385 387 389 391 393 395 397 399 66.90 67.13 68.36 69.59 70.82 71.01 72.16 72.32 73.47 73.62 74.78 74.93 76.08 76.23 77.39 77.54 78.69 78.85 80.00 80.15 81.31 81.46 82.61 82.76 83.92 84.07 85.22 85.38 86.53 86.68 87.84 87.99 89.14 89.29 90.45 62.90 64.13 65.36 65.59 66.82 68.01 68.16 69.32 69.47 70.62 70.78 71.93 72.08 73.23 73.39 74.54 74.69 75.85 76.00 77.15 77.31 78.46 78.61 79.76 79.92 81.07 81.22 82.38 82.53 83.68 83.84 84.99 85.14 86.29 86.45 59.90 60.13 61.36 62.59 63.82 64.01 65.16 65.32 66.47 66.62 67.78 67.93 69.08 69.23 70.39 70.54 71.69 71.85 73.00 73.15 74.31 74.46 75.61 75.76 76.92 77.07 78.22 78.38 79.53 79.68 80.84 80.99 82.14 82.29 83.45 56.90 57.13 58.36 58.59 59.82 61.01 61.16 62.32 62.47 63.62 63.78 64.93 65.08 66.23 66.39 67.54 67.69 68.85 69.00 70.15 70.31 71.46 71.61 72.76 72.92 74.07 74.22 75.38 75.53 76.68 76.84 77.99 78.14 79.29 79.45 54.90 55.13 56.36 56.59 56.82 58.01 58.16 58.32 59.47 59.62 60.78 60.93 62.08 62.23 63.39 63.54 64.69 64.85 66.00 66.15 67.31 67.46 68.61 68.76 69.92 70.07 71.22 71.38 72.53 72.68 73.84 73.99 75.14 75.29 76.45 52.90 53.13 53.36 54.59 54.82 56.01 56.16 56.32 57.47 57.62 57.78 58.93 59.08 59.23 59.39 60.54 60.69 61.85 62.00 63.15 63.31 64.46 64.61 65.76 65.92 67.07 67.22 68.38 68.53 69.68 69.84 70.99 71.14 72.29 72.45 49.90 51.13 51.36 52.59 52.82 54.01 54.16 54.32 55.47 55.62 55.78 55.93 57.08 57.23 57.39 58.54 58.69 58.85 60.00 60.15 60.31 60.46 61.61 61.76 62.92 63.07 64.22 64.38 65.53 65.68 66.84 66.99 68.14 68.29 69.45 47.90 49.13 49.36 50.59 50.82 52.01 52.16 52.32 52.47 53.62 53.78 53.93 55.08 55.23 55.39 56.54 56.69 56.85 57.00 58.15 58.31 58.46 59.61 59.76 59.92 61.07 61.22 61.38 61.53 62.68 62.84 63.99 64.14 65.29 65.45 45.90 47.13 47.36 48.59 48.82 49.01 50.16 50.32 50.47 51.62 51.78 51.93 52.08 53.23 53.39 53.54 54.69 54.85 55.00 56.15 56.31 56.46 56.61 57.76 57.92 58.07 59.22 59.38 59.53 60.68 60.84 60.99 61.14 62.29 62.45 43.90 45.13 45.36 45.59 46.82 47.01 48.16 48.32 48.47 48.62 49.78 49.93 50.08 51.23 51.39 51.54 52.69 52.85 53.00 53.15 54.31 54.46 54.61 55.76 55.92 56.07 57.22 57.38 57.53 57.68 58.84 58.99 59.14 60.29 60.45 10 41.90 42.13 43.36 43.59 44.82 45.01 45.16 46.32 46.47 46.62 47.78 47.93 48.08 49.23 49.39 49.54 49.69 50.85 51.00 51.15 52.31 52.46 52.61 53.76 53.92 54.07 54.22 55.38 55.53 55.68 56.84 56.99 57.14 58.29 58.45