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taxmap/pubs/p15-017.htm#TXMP15b835df 16. How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables(p36)

Advance Earned Income Credit (EIC) Payment

taxmap/pubs/p15-017.htm#TXMP118213df Income Tax Withholding(p36)

Income Tax Withholding

There are several ways to figure income tax withholding. The following methods of withholding are based on the information that you get from your employees on Form W-4. See section 9 for more information on Form W-4.

taxmap/pubs/p15-017.htm#TXMP456097c5 Wage Bracket Method(p36)

Wage Bracket Method

Under the wage bracket method, find the proper table (on pages 40-59) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.

If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Be sure to reduce wages by the amount of total withholding allowances in Table 5 on this page before using the percentage method tables (pages 38-39).

taxmap/pubs/p15-017.htm#TXMP1272387f Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances.(p36)

The wage bracket tables can be used if an employee claims up to 10 allowances. More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself.

Adapt the tables to more than 10 allowances as follows:

1. Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. The allowance values are in Table 5, Percentage Method—2008 Amount for One Withholding Allowance later.
2. Subtract the result from the employee's wages.
3. On this amount, find and withhold the tax in the column for 10 allowances.

This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the "10" column when your employee has more than 10 allowances, using the method above. You can also use any other method described below.

taxmap/pubs/p15-017.htm#TXMP22411080 Percentage Method(p36)

Percentage Method

If you do not want to use the wage bracket tables on pages 40-59 to figure how much income tax to withhold, you can use a percentage computation based on Table 5 below and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.

Use these steps to figure the income tax to withhold under the percentage method.

1. Multiply one withholding allowance for your payroll period (see Table 5 below) by the number of allowances that the employee claims.
2. Subtract that amount from the employee's wages.
3. Determine the amount to withhold from the appropriate table on page 38 or 39.

Payroll Period	One Withholding Allowance
Weekly	$mn67.31
Biweekly	134.62
Semimonthly	145.83
Monthly	291.67
Quarterly	875.00
Semiannually	1,750.00
Annually	3,500.00
Daily or miscellaneous (each day of the payroll period)	13.46

taxmap/pubs/p15-017.htm#TXMP6cc05a62 Example.(p36)

An unmarried employee is paid $600 weekly. This employee has in effect a Form W-4 claiming two withholding allowances. Using the percentage method, figure the income tax to withhold as follows:

1.	Total wage payment		$600.00
2.	One allowance	$67.31
3.	Allowances claimed on Form W-4	nnnnn2
4.	Multiply line 2 by line 3		$134.62
5	Amount subject to withholding (subtract line 4 from line 1)		$465.38
6.	Tax to be withheld on $465.38 from Table 1—single person, page 38		$n54.81

To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.

taxmap/pubs/p15-017.htm#TXMP18ff7538 Annual income tax withholding.(p36)

Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.

taxmap/pubs/p15-017.htm#TXMP4f43a940
Example.(p36)

A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $14,000 (the value of four withholding allowances for 2008) for a balance of $38,000. Using the table for the annual payroll period on page 39, $3,722.50 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $71.59.

taxmap/pubs/p15-017.htm#TXMP5bd75acd Alternative Methods of Income Tax Withholding(p36)

Alternative Methods of Income Tax Withholding

Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Publication 15-A describes these alternative methods and contains:

• Formula tables for percentage method withholding (for automated payroll systems),
• Wage bracket percentage method tables (for automated payroll systems), and
• Combined income, social security, and Medicare tax withholding tables.

Some of the alternative methods explained in Publication 15-A are annualized wages, average estimated wages, cumulative wages, and part-year employment.

taxmap/pubs/p15-017.htm#TXMP17fbcbad Advance Payment Methods for the Earned Income Credit (EIC)(p37)

Advance Earned Income Credit (EIC) Payment

To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. See the tolerances allowed in the chart in section 9 of Publication 15-A. See also section 10 in this booklet for an explanation of the advance payment of the EIC.

The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4.

taxmap/pubs/p15-017.htm#TXMP56d6eff2 Wage Bracket Method(p37)

Wage Bracket Method

If you use the wage bracket tables on pages 62-67, figure the advance EIC payment as follows.

Find the employee's gross wages before any deductions using the appropriate table. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.

taxmap/pubs/p15-017.htm#TXMP54d097c2 Percentage Method(p37)

Percentage Method

If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 60 and 61.

Find the employee's gross wages before any deductions in the appropriate table on pages 60 and 61. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the advance EIC payment shown in the appropriate table for the amount of wages paid.

taxmap/pubs/p15-017.htm#TXMP373102b9 Whole-Dollar Withholding and Paying Advance EIC (Rounding)(p37)

The income tax withholding amounts in the Wage Bracket Tables (pages 40-59) have been rounded to whole-dollar amounts.

When employers use the Percentage Method (pages 38-39) or an alternative method of income tax withholding, the tax for the pay period may be rounded to the nearest dollar.

The Wage Bracket Tables for advance EIC payments (pages 62-67) have also been rounded to whole-dollar amounts. If you use the Tables for Percentage Method of Advance EIC Payments (pages 60-61), the payments may be rounded to the nearest dollar.

(For Wages Paid in 2008)

TABLE 1—WEEKLY Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $51			$0		Not over $154			$0
Over—	But not over—n		of excess over—		Over—	But not over—n		of excess over—
$51	—$198		10%	—$51	$154	—$453		10%	—$154
$198	—$653		$14.70 plus 15%	—$198	$453	—$1,388		$29.90 plus 15%	—$453
$653	—$1,533		$82.95 plus 25%	—$653	$1,388	—$2,651		$170.15 plus 25%	—$1,388
$1,533	—$3,202		$302.95 plus 28%	—$1,533	$2,651	—$3,994		$485.90 plus 28%	—$2,651
$3,202	—$6,916		$770.27 plus 33%	—$3,202	$3,994	—$7,021		$861.94 plus 33%	—$3,994
$6,916			$1,995.89 plus 35%	—$6,916	$7,021			$1,860.85 plus 35%	—$7,021
TABLE 2—BIWEEKLY Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $102			$0		Not over $308			$0
Over—	But not over—n		of excess over—n		Over—	But not over—n		of excess over—
$102	—$396		10%	—$102	$308	—$906		10%	—$308
$396	—$1,306		$29.40 plus 15%	—$396	$906	—$2,775		$59.80 plus 15%	—$906
$1,306	—$3,066		$165.90 plus 25%	—$1,306	$2,775	—$5,302		$340.15 plus 25%	—$2,775
$3,066	—$6,404		$605.90 plus 28%	—$3,066	$5,302	—$7,988		$971.90 plus 28%	—$5,302
$6,404	—$13,833		$1,540.54 plus 33%	—$6,404	$7,988	—$14,042		$1,723.98 plus 33%	—$7,988
$13,833			$3,992.11 plus 35%	—$13,833	$14,042			$3,721.80 plus 35%	—$14,042
TABLE 3—SEMIMONTHLY Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $110			$0		Not over $333			$0
Over—	But not over—n		of excess over—		Over—	But not over—n		of excess over—
$110	—$429		10%	—$110	$333	—$981		10%	—$333
$429	—$1,415		$31.90 plus 15%	—$429	$981	—$3,006		$64.80 plus 15%	—$981
$1,415	—$3,322		$179.80 plus 25%	—$1,415	$3,006	—$5,744		$368.55 plus 25%	—$3,006
$3,322	—$6,938		$656.55 plus 28%	—$3,322	$5,744	—$8,654		$1,053.05 plus 28%	—$5,744
$6,938	—$14,985		$1,669.03 plus 33%	—$6,938	$8,654	—$15,213		$1,867.85 plus 33%	—$8,654
$14,985			$4,324.54 plus 35%	—$14,985	$15,213			$4,032.32 plus 35%	—$15,213
TABLE 4—MONTHLY Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $221			$0		Not over $667			$0
Over—	But not over—n		of excess over—		Over—	But not over—n		of excess over—
$221	—$858		10%	—$221	$667	—$1,963		10%	—$667
$858	—$2,830		$63.70 plus 15%	—$858	$1,963	—$6,013		$129.60 plus 15%	—$1,963
$2,830	—$6,644		$359.50 plus 25%	—$2,830	$6,013	—$11,488		$737.10 plus 25%	—$6,013
$6,644	—$13,875		$1,313.00 plus 28%	—$6,644	$11,488	—$17,308		$2,105.85 plus 28%	—$11,488
$13,875	—$29,971		$3,337.68 plus 33%	—$13,875	$17,308	—$30,425		$3,735.45 plus 33%	—$17,308
$29,971			$8,649.36 plus 35%	—$29,971	$30,425			$8,064.06 plus 35%	—$30,425

(For Wages Paid in 2008)

TABLE 5—QUARTERLY Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $663			$0		Not over $2,000			$0
Over—	But not over—n		of excess over—		Over—	But not over—n		of excess over—
$663	—$2,575		10%	—$663	$2,000	—$5,888		10%	—$2,000
$2,575	—$8,490		$191.20 plus 15%	—$2,575	$5,888	—$18,038		$388.80 plus 15%	—$5,888
$8,490	—$19,931		$1,078.45 plus 25%	—$8,490	$18,038	—$34,463		$2,211.30 plus 25%	—$18,038
$19,931	—$41,625		$3,938.70 plus 28%	—$19,931	$34,463	—$51,925		$6,317.55 plus 28%	—$34,463
$41,625	—$89,913		$10,013.02 plus 33%	—$41,625	$51,925	—$91,275		$11,206.91 plus 33%	—$51,925
$89,913			$25,948.06 plus 35%	—$89,913	$91,275			$24,192.41 plus 35%	—$91,275
TABLE 6—SEMIANNUAL Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $1,325			$0		Not over $4,000			$0
Over—	But not over—n		of excess over—		Over—	But not over—n		of excess over—
$1,325	—$5,150		10%	—$1,325	$4,000	—$11,775		10%	—$4,000
$5,150	—$16,980		$382.50 plus 15%	—$5,150	$11,775	—$36,075		$777.50 plus 15%	—$11,775
$16,980	—$39,863		$2,157.00 plus 25%	—$16,980	$36,075	—$68,925		$4,422.50 plus 25%	—$36,075
$39,863	—$83,250		$7,877.75 plus 28%	—$39,863	$68,925	—$103,850		$12,635.00 plus 28%	—$68,925
$83,250	—$179,825		$20,026.11 plus 33%	—$83,250	$103,850	—$182,550		$22,414.00 plus 33%	—$103,850
$179,825			$51,895.86 plus 35%	—$179,825	$182,550			$48,385.00 plus 35%	—$182,550
TABLE 7—ANNUAL Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:		If the amount of wages (after subtracting withholding allowances) is:			The amount of income tax to withhold is:
Not over $2,650			$0		Not over $8,000			$0
Over—	But not over—n		of excess over—		Over—	But not over—n		of excess over—
$2,650	—$10,300		10%	—$2,650	$8,000	—$23,550		10%	—$8,000
$10,300	—$33,960		$765.00 plus 15%	—$10,300	$23,550	—$72,150		$1,555.00 plus 15%	—$23,550
$33,960	—$79,725		$4,314.00 plus 25%	—$33,960	$72,150	—$137,850		$8,845.00 plus 25%	—$72,150
$79,725	—$166,500		$15,755.25 plus 28%	—$79,725	$137,850	—$207,700		$25,270.00 plus 28%	—$137,850
$166,500	—$359,650		$40,052.25 plus 33%	—$166,500	$207,700	—$365,100		$44,828.00 plus 33%	—$207,700
$359,650			$103,791.75 plus 35%	—$359,650	$365,100			$96,770.00 plus 35%	—$365,100
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
(a) SINGLE person (including head of household)—					(b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:			0The amount of income tax 0to withhold per day is:		If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is:			0The amount of income 0tax to withhold per day is:
Not over $10.20			$0		Not over $30.80			$0
Over—	But not over—n		of excess over—		Over—	But not over—n		of excess over—
$10.20	—$39.60		10%	—$10.20	$30.80	—$90.60		10%	—$30.80
$39.60	—$130.60		$2.94 plus 15%	—$39.60	$90.60	—$277.50		$5.98 plus 15%	—$90.60
$130.60	—$306.60		$16.59 plus 25%	—$130.60	$277.50	—$530.20		$34.02 plus 25%	—$277.50
$306.60	—$640.40		$60.59 plus 28%	—$306.60	$530.20	—$798.80		$97.20 plus 28%	—$530.20
$640.40	—$1,383.30		$154.05 plus 33%	—$640.40	$798.80	—$1,404.20		$172.41 plus 33%	—$798.80
$1,383.30			$399.21 plus 35%	—$1,383.30	$1,404.20			$372.19 plus 35%	—$1,404.20

If the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is—
$0	$55	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
55	60	1	0	0	0	0	0	0	0	0	0	0
60	65	1	0	0	0	0	0	0	0	0	0	0
65	70	2	0	0	0	0	0	0	0	0	0	0
70	75	2	0	0	0	0	0	0	0	0	0	0
75	80	3	0	0	0	0	0	0	0	0	0	0
80	85	3	0	0	0	0	0	0	0	0	0	0
85	90	4	0	0	0	0	0	0	0	0	0	0
90	95	4	0	0	0	0	0	0	0	0	0	0
95	100	5	0	0	0	0	0	0	0	0	0	0
100	105	5	0	0	0	0	0	0	0	0	0	0
105	110	6	0	0	0	0	0	0	0	0	0	0
110	115	6	0	0	0	0	0	0	0	0	0	0
115	120	7	0	0	0	0	0	0	0	0	0	0
120	125	7	0	0	0	0	0	0	0	0	0	0
125	130	8	1	0	0	0	0	0	0	0	0	0
130	135	8	1	0	0	0	0	0	0	0	0	0
135	140	9	2	0	0	0	0	0	0	0	0	0
140	145	9	2	0	0	0	0	0	0	0	0	0
145	150	10	3	0	0	0	0	0	0	0	0	0
150	155	10	3	0	0	0	0	0	0	0	0	0
155	160	11	4	0	0	0	0	0	0	0	0	0
160	165	11	4	0	0	0	0	0	0	0	0	0
165	170	12	5	0	0	0	0	0	0	0	0	0
170	175	12	5	0	0	0	0	0	0	0	0	0
175	180	13	6	0	0	0	0	0	0	0	0	0
180	185	13	6	0	0	0	0	0	0	0	0	0
185	190	14	7	0	0	0	0	0	0	0	0	0
190	195	14	7	1	0	0	0	0	0	0	0	0
195	200	15	8	1	0	0	0	0	0	0	0	0
200	210	16	9	2	0	0	0	0	0	0	0	0
210	220	17	10	3	0	0	0	0	0	0	0	0
220	230	19	11	4	0	0	0	0	0	0	0	0
230	240	20	12	5	0	0	0	0	0	0	0	0
240	250	22	13	6	0	0	0	0	0	0	0	0
250	260	23	14	7	0	0	0	0	0	0	0	0
260	270	25	15	8	1	0	0	0	0	0	0	0
270	280	26	16	9	2	0	0	0	0	0	0	0
280	290	28	18	10	3	0	0	0	0	0	0	0
290	300	29	19	11	4	0	0	0	0	0	0	0
300	310	31	21	12	5	0	0	0	0	0	0	0
310	320	32	22	13	6	0	0	0	0	0	0	0
320	330	34	24	14	7	0	0	0	0	0	0	0
330	340	35	25	15	8	1	0	0	0	0	0	0
340	350	37	27	17	9	2	0	0	0	0	0	0
350	360	38	28	18	10	3	0	0	0	0	0	0
360	370	40	30	20	11	4	0	0	0	0	0	0
370	380	41	31	21	12	5	0	0	0	0	0	0
380	390	43	33	23	13	6	0	0	0	0	0	0
390	400	44	34	24	14	7	1	0	0	0	0	0
400	410	46	36	26	15	8	2	0	0	0	0	0
410	420	47	37	27	17	9	3	0	0	0	0	0
420	430	49	39	29	18	10	4	0	0	0	0	0
430	440	50	40	30	20	11	5	0	0	0	0	0
440	450	52	42	32	21	12	6	0	0	0	0	0
450	460	53	43	33	23	13	7	0	0	0	0	0
460	470	55	45	35	24	14	8	1	0	0	0	0
470	480	56	46	36	26	16	9	2	0	0	0	0
480	490	58	48	38	27	17	10	3	0	0	0	0
490	500	59	49	39	29	19	11	4	0	0	0	0
500	510	61	51	41	30	20	12	5	0	0	0	0
510	520	62	52	42	32	22	13	6	0	0	0	0
520	530	64	54	44	33	23	14	7	0	0	0	0
530	540	65	55	45	35	25	15	8	1	0	0	0
540	550	67	57	47	36	26	16	9	2	0	0	0
550	560	68	58	48	38	28	18	10	3	0	0	0
560	570	70	60	50	39	29	19	11	4	0	0	0
570	580	71	61	51	41	31	21	12	5	0	0	0
580	590	73	63	53	42	32	22	13	6	0	0	0
590	600	74	64	54	44	34	24	14	7	1	0	0
$600	$610	$76	$66	$56	$45	$35	$25	$15	$8	$2	$0	$0
610	620	77	67	57	47	37	27	17	9	3	0	0
620	630	79	69	59	48	38	28	18	10	4	0	0
630	640	80	70	60	50	40	30	20	11	5	0	0
640	650	82	72	62	51	41	31	21	12	6	0	0
650	660	83	73	63	53	43	33	23	13	7	0	0
660	670	86	75	65	54	44	34	24	14	8	1	0
670	680	88	76	66	56	46	36	26	16	9	2	0
680	690	91	78	68	57	47	37	27	17	10	3	0
690	700	93	79	69	59	49	39	29	19	11	4	0
700	710	96	81	71	60	50	40	30	20	12	5	0
710	720	98	82	72	62	52	42	32	22	13	6	0
720	730	101	84	74	63	53	43	33	23	14	7	0
730	740	103	87	75	65	55	45	35	25	15	8	1
740	750	106	89	77	66	56	46	36	26	16	9	2
750	760	108	92	78	68	58	48	38	28	17	10	3
760	770	111	94	80	69	59	49	39	29	19	11	4
770	780	113	97	81	71	61	51	41	31	20	12	5
780	790	116	99	83	72	62	52	42	32	22	13	6
790	800	118	102	85	74	64	54	44	34	23	14	7
800	810	121	104	87	75	65	55	45	35	25	15	8
810	820	123	107	90	77	67	57	47	37	26	16	9
820	830	126	109	92	78	68	58	48	38	28	18	10
830	840	128	112	95	80	70	60	50	40	29	19	11
840	850	131	114	97	81	71	61	51	41	31	21	12
850	860	133	117	100	83	73	63	53	43	32	22	13
860	870	136	119	102	85	74	64	54	44	34	24	14
870	880	138	122	105	88	76	66	56	46	35	25	15
880	890	141	124	107	90	77	67	57	47	37	27	17
890	900	143	127	110	93	79	69	59	49	38	28	18
900	910	146	129	112	95	80	70	60	50	40	30	20
910	920	148	132	115	98	82	72	62	52	41	31	21
920	930	151	134	117	100	84	73	63	53	43	33	23
930	940	153	137	120	103	86	75	65	55	44	34	24
940	950	156	139	122	105	89	76	66	56	46	36	26
950	960	158	142	125	108	91	78	68	58	47	37	27
960	970	161	144	127	110	94	79	69	59	49	39	29
970	980	163	147	130	113	96	81	71	61	50	40	30
980	990	166	149	132	115	99	82	72	62	52	42	32
990	1,000	168	152	135	118	101	84	74	64	53	43	33
1,000	1,010	171	154	137	120	104	87	75	65	55	45	35
1,010	1,020	173	157	140	123	106	89	77	67	56	46	36
1,020	1,030	176	159	142	125	109	92	78	68	58	48	38
1,030	1,040	178	162	145	128	111	94	80	70	59	49	39
1,040	1,050	181	164	147	130	114	97	81	71	61	51	41
1,050	1,060	183	167	150	133	116	99	83	73	62	52	42
1,060	1,070	186	169	152	135	119	102	85	74	64	54	44
1,070	1,080	188	172	155	138	121	104	87	76	65	55	45
1,080	1,090	191	174	157	140	124	107	90	77	67	57	47
1,090	1,100	193	177	160	143	126	109	92	79	68	58	48
1,100	1,110	196	179	162	145	129	112	95	80	70	60	50
1,110	1,120	198	182	165	148	131	114	97	82	71	61	51
1,120	1,130	201	184	167	150	134	117	100	83	73	63	53
1,130	1,140	203	187	170	153	136	119	102	86	74	64	54
1,140	1,150	206	189	172	155	139	122	105	88	76	66	56
1,150	1,160	208	192	175	158	141	124	107	91	77	67	57
1,160	1,170	211	194	177	160	144	127	110	93	79	69	59
1,170	1,180	213	197	180	163	146	129	112	96	80	70	60
1,180	1,190	216	199	182	165	149	132	115	98	82	72	62
1,190	1,200	218	202	185	168	151	134	117	101	84	73	63
1,200	1,210	221	204	187	170	154	137	120	103	86	75	65
1,210	1,220	223	207	190	173	156	139	122	106	89	76	66
1,220	1,230	226	209	192	175	159	142	125	108	91	78	68
1,230	1,240	228	212	195	178	161	144	127	111	94	79	69
1,240	1,250	231	214	197	180	164	147	130	113	96	81	71
$1,250 and over		Use Table 1(a) for a SINGLE person on page 38. Also see the instructions on page 36.

If the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is—
$0	$125	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
125	130	0	0	0	0	0	0	0	0	0	0	0
130	135	0	0	0	0	0	0	0	0	0	0	0
135	140	0	0	0	0	0	0	0	0	0	0	0
140	145	0	0	0	0	0	0	0	0	0	0	0
145	150	0	0	0	0	0	0	0	0	0	0	0
150	155	0	0	0	0	0	0	0	0	0	0	0
155	160	0	0	0	0	0	0	0	0	0	0	0
160	165	1	0	0	0	0	0	0	0	0	0	0
165	170	1	0	0	0	0	0	0	0	0	0	0
170	175	2	0	0	0	0	0	0	0	0	0	0
175	180	2	0	0	0	0	0	0	0	0	0	0
180	185	3	0	0	0	0	0	0	0	0	0	0
185	190	3	0	0	0	0	0	0	0	0	0	0
190	195	4	0	0	0	0	0	0	0	0	0	0
195	200	4	0	0	0	0	0	0	0	0	0	0
200	210	5	0	0	0	0	0	0	0	0	0	0
210	220	6	0	0	0	0	0	0	0	0	0	0
220	230	7	0	0	0	0	0	0	0	0	0	0
230	240	8	1	0	0	0	0	0	0	0	0	0
240	250	9	2	0	0	0	0	0	0	0	0	0
250	260	10	3	0	0	0	0	0	0	0	0	0
260	270	11	4	0	0	0	0	0	0	0	0	0
270	280	12	5	0	0	0	0	0	0	0	0	0
280	290	13	6	0	0	0	0	0	0	0	0	0
290	300	14	7	1	0	0	0	0	0	0	0	0
300	310	15	8	2	0	0	0	0	0	0	0	0
310	320	16	9	3	0	0	0	0	0	0	0	0
320	330	17	10	4	0	0	0	0	0	0	0	0
330	340	18	11	5	0	0	0	0	0	0	0	0
340	350	19	12	6	0	0	0	0	0	0	0	0
350	360	20	13	7	0	0	0	0	0	0	0	0
360	370	21	14	8	1	0	0	0	0	0	0	0
370	380	22	15	9	2	0	0	0	0	0	0	0
380	390	23	16	10	3	0	0	0	0	0	0	0
390	400	24	17	11	4	0	0	0	0	0	0	0
400	410	25	18	12	5	0	0	0	0	0	0	0
410	420	26	19	13	6	0	0	0	0	0	0	0
420	430	27	20	14	7	0	0	0	0	0	0	0
430	440	28	21	15	8	1	0	0	0	0	0	0
440	450	29	22	16	9	2	0	0	0	0	0	0
450	460	30	23	17	10	3	0	0	0	0	0	0
460	470	32	24	18	11	4	0	0	0	0	0	0
470	480	33	25	19	12	5	0	0	0	0	0	0
480	490	35	26	20	13	6	0	0	0	0	0	0
490	500	36	27	21	14	7	0	0	0	0	0	0
500	510	38	28	22	15	8	1	0	0	0	0	0
510	520	39	29	23	16	9	2	0	0	0	0	0
520	530	41	31	24	17	10	3	0	0	0	0	0
530	540	42	32	25	18	11	4	0	0	0	0	0
540	550	44	34	26	19	12	5	0	0	0	0	0
550	560	45	35	27	20	13	6	0	0	0	0	0
560	570	47	37	28	21	14	7	1	0	0	0	0
570	580	48	38	29	22	15	8	2	0	0	0	0
580	590	50	40	30	23	16	9	3	0	0	0	0
590	600	51	41	31	24	17	10	4	0	0	0	0
600	610	53	43	33	25	18	11	5	0	0	0	0
610	620	54	44	34	26	19	12	6	0	0	0	0
620	630	56	46	36	27	20	13	7	0	0	0	0
630	640	57	47	37	28	21	14	8	1	0	0	0
640	650	59	49	39	29	22	15	9	2	0	0	0
650	660	60	50	40	30	23	16	10	3	0	0	0
660	670	62	52	42	31	24	17	11	4	0	0	0
670	680	63	53	43	33	25	18	12	5	0	0	0
680	690	65	55	45	34	26	19	13	6	0	0	0
690	700	66	56	46	36	27	20	14	7	0	0	0
700	710	68	58	48	37	28	21	15	8	1	0	0
710	720	69	59	49	39	29	22	16	9	2	0	0
720	730	71	61	51	40	30	23	17	10	3	0	0
730	740	72	62	52	42	32	24	18	11	4	0	0
$740	$750	$74	$64	$54	$43	$33	$25	$19	$12	$5	$0	$0
750	760	75	65	55	45	35	26	20	13	6	0	0
760	770	77	67	57	46	36	27	21	14	7	1	0
770	780	78	68	58	48	38	28	22	15	8	2	0
780	790	80	70	60	49	39	29	23	16	9	3	0
790	800	81	71	61	51	41	31	24	17	10	4	0
800	810	83	73	63	52	42	32	25	18	11	5	0
810	820	84	74	64	54	44	34	26	19	12	6	0
820	830	86	76	66	55	45	35	27	20	13	7	0
830	840	87	77	67	57	47	37	28	21	14	8	1
840	850	89	79	69	58	48	38	29	22	15	9	2
850	860	90	80	70	60	50	40	30	23	16	10	3
860	870	92	82	72	61	51	41	31	24	17	11	4
870	880	93	83	73	63	53	43	33	25	18	12	5
880	890	95	85	75	64	54	44	34	26	19	13	6
890	900	96	86	76	66	56	46	36	27	20	14	7
900	910	98	88	78	67	57	47	37	28	21	15	8
910	920	99	89	79	69	59	49	39	29	22	16	9
920	930	101	91	81	70	60	50	40	30	23	17	10
930	940	102	92	82	72	62	52	42	32	24	18	11
940	950	104	94	84	73	63	53	43	33	25	19	12
950	960	105	95	85	75	65	55	45	35	26	20	13
960	970	107	97	87	76	66	56	46	36	27	21	14
970	980	108	98	88	78	68	58	48	38	28	22	15
980	990	110	100	90	79	69	59	49	39	29	23	16
990	1,000	111	101	91	81	71	61	51	41	30	24	17
1,000	1,010	113	103	93	82	72	62	52	42	32	25	18
1,010	1,020	114	104	94	84	74	64	54	44	33	26	19
1,020	1,030	116	106	96	85	75	65	55	45	35	27	20
1,030	1,040	117	107	97	87	77	67	57	47	36	28	21
1,040	1,050	119	109	99	88	78	68	58	48	38	29	22
1,050	1,060	120	110	100	90	80	70	60	50	39	30	23
1,060	1,070	122	112	102	91	81	71	61	51	41	31	24
1,070	1,080	123	113	103	93	83	73	63	53	42	32	25
1,080	1,090	125	115	105	94	84	74	64	54	44	34	26
1,090	1,100	126	116	106	96	86	76	66	56	45	35	27
1,100	1,110	128	118	108	97	87	77	67	57	47	37	28
1,110	1,120	129	119	109	99	89	79	69	59	48	38	29
1,120	1,130	131	121	111	100	90	80	70	60	50	40	30
1,130	1,140	132	122	112	102	92	82	72	62	51	41	31
1,140	1,150	134	124	114	103	93	83	73	63	53	43	33
1,150	1,160	135	125	115	105	95	85	75	65	54	44	34
1,160	1,170	137	127	117	106	96	86	76	66	56	46	36
1,170	1,180	138	128	118	108	98	88	78	68	57	47	37
1,180	1,190	140	130	120	109	99	89	79	69	59	49	39
1,190	1,200	141	131	121	111	101	91	81	71	60	50	40
1,200	1,210	143	133	123	112	102	92	82	72	62	52	42
1,210	1,220	144	134	124	114	104	94	84	74	63	53	43
1,220	1,230	146	136	126	115	105	95	85	75	65	55	45
1,230	1,240	147	137	127	117	107	97	87	77	66	56	46
1,240	1,250	149	139	129	118	108	98	88	78	68	58	48
1,250	1,260	150	140	130	120	110	100	90	80	69	59	49
1,260	1,270	152	142	132	121	111	101	91	81	71	61	51
1,270	1,280	153	143	133	123	113	103	93	83	72	62	52
1,280	1,290	155	145	135	124	114	104	94	84	74	64	54
1,290	1,300	156	146	136	126	116	106	96	86	75	65	55
1,300	1,310	158	148	138	127	117	107	97	87	77	67	57
1,310	1,320	159	149	139	129	119	109	99	89	78	68	58
1,320	1,330	161	151	141	130	120	110	100	90	80	70	60
1,330	1,340	162	152	142	132	122	112	102	92	81	71	61
1,340	1,350	164	154	144	133	123	113	103	93	83	73	63
1,350	1,360	165	155	145	135	125	115	105	95	84	74	64
1,360	1,370	167	157	147	136	126	116	106	96	86	76	66
1,370	1,380	168	158	148	138	128	118	108	98	87	77	67
1,380	1,390	170	160	150	139	129	119	109	99	89	79	69
1,390	1,400	172	161	151	141	131	121	111	101	90	80	70
$1,400 and over		Use Table 1(b) for a MARRIED person on page 38. Also see the instructions on page 36.

If the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is—
$0	$105	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
105	110	1	0	0	0	0	0	0	0	0	0	0
110	115	1	0	0	0	0	0	0	0	0	0	0
115	120	2	0	0	0	0	0	0	0	0	0	0
120	125	2	0	0	0	0	0	0	0	0	0	0
125	130	3	0	0	0	0	0	0	0	0	0	0
130	135	3	0	0	0	0	0	0	0	0	0	0
135	140	4	0	0	0	0	0	0	0	0	0	0
140	145	4	0	0	0	0	0	0	0	0	0	0
145	150	5	0	0	0	0	0	0	0	0	0	0
150	155	5	0	0	0	0	0	0	0	0	0	0
155	160	6	0	0	0	0	0	0	0	0	0	0
160	165	6	0	0	0	0	0	0	0	0	0	0
165	170	7	0	0	0	0	0	0	0	0	0	0
170	175	7	0	0	0	0	0	0	0	0	0	0
175	180	8	0	0	0	0	0	0	0	0	0	0
180	185	8	0	0	0	0	0	0	0	0	0	0
185	190	9	0	0	0	0	0	0	0	0	0	0
190	195	9	0	0	0	0	0	0	0	0	0	0
195	200	10	0	0	0	0	0	0	0	0	0	0
200	205	10	0	0	0	0	0	0	0	0	0	0
205	210	11	0	0	0	0	0	0	0	0	0	0
210	215	11	0	0	0	0	0	0	0	0	0	0
215	220	12	0	0	0	0	0	0	0	0	0	0
220	225	12	0	0	0	0	0	0	0	0	0	0
225	230	13	0	0	0	0	0	0	0	0	0	0
230	235	13	0	0	0	0	0	0	0	0	0	0
235	240	14	0	0	0	0	0	0	0	0	0	0
240	245	14	1	0	0	0	0	0	0	0	0	0
245	250	15	1	0	0	0	0	0	0	0	0	0
250	260	15	2	0	0	0	0	0	0	0	0	0
260	270	16	3	0	0	0	0	0	0	0	0	0
270	280	17	4	0	0	0	0	0	0	0	0	0
280	290	18	5	0	0	0	0	0	0	0	0	0
290	300	19	6	0	0	0	0	0	0	0	0	0
300	310	20	7	0	0	0	0	0	0	0	0	0
310	320	21	8	0	0	0	0	0	0	0	0	0
320	330	22	9	0	0	0	0	0	0	0	0	0
330	340	23	10	0	0	0	0	0	0	0	0	0
340	350	24	11	0	0	0	0	0	0	0	0	0
350	360	25	12	0	0	0	0	0	0	0	0	0
360	370	26	13	0	0	0	0	0	0	0	0	0
370	380	27	14	0	0	0	0	0	0	0	0	0
380	390	28	15	1	0	0	0	0	0	0	0	0
390	400	29	16	2	0	0	0	0	0	0	0	0
400	410	31	17	3	0	0	0	0	0	0	0	0
410	420	32	18	4	0	0	0	0	0	0	0	0
420	430	34	19	5	0	0	0	0	0	0	0	0
430	440	35	20	6	0	0	0	0	0	0	0	0
440	450	37	21	7	0	0	0	0	0	0	0	0
450	460	38	22	8	0	0	0	0	0	0	0	0
460	470	40	23	9	0	0	0	0	0	0	0	0
470	480	41	24	10	0	0	0	0	0	0	0	0
480	490	43	25	11	0	0	0	0	0	0	0	0
490	500	44	26	12	0	0	0	0	0	0	0	0
500	520	47	27	14	0	0	0	0	0	0	0	0
520	540	50	29	16	2	0	0	0	0	0	0	0
540	560	53	32	18	4	0	0	0	0	0	0	0
560	580	56	35	20	6	0	0	0	0	0	0	0
580	600	59	38	22	8	0	0	0	0	0	0	0
600	620	62	41	24	10	0	0	0	0	0	0	0
620	640	65	44	26	12	0	0	0	0	0	0	0
640	660	68	47	28	14	1	0	0	0	0	0	0
660	680	71	50	30	16	3	0	0	0	0	0	0
680	700	74	53	33	18	5	0	0	0	0	0	0
700	720	77	56	36	20	7	0	0	0	0	0	0
720	740	80	59	39	22	9	0	0	0	0	0	0
740	760	83	62	42	24	11	0	0	0	0	0	0
760	780	86	65	45	26	13	0	0	0	0	0	0
780	800	89	68	48	28	15	2	0	0	0	0	0
$800	$820	$92	$71	$51	$31	$17	$4	$0	$0	$0	$0	$0
820	840	95	74	54	34	19	6	0	0	0	0	0
840	860	98	77	57	37	21	8	0	0	0	0	0
860	880	101	80	60	40	23	10	0	0	0	0	0
880	900	104	83	63	43	25	12	0	0	0	0	0
900	920	107	86	66	46	27	14	0	0	0	0	0
920	940	110	89	69	49	29	16	2	0	0	0	0
940	960	113	92	72	52	32	18	4	0	0	0	0
960	980	116	95	75	55	35	20	6	0	0	0	0
980	1,000	119	98	78	58	38	22	8	0	0	0	0
1,000	1,020	122	101	81	61	41	24	10	0	0	0	0
1,020	1,040	125	104	84	64	44	26	12	0	0	0	0
1,040	1,060	128	107	87	67	47	28	14	1	0	0	0
1,060	1,080	131	110	90	70	50	30	16	3	0	0	0
1,080	1,100	134	113	93	73	53	33	18	5	0	0	0
1,100	1,120	137	116	96	76	56	36	20	7	0	0	0
1,120	1,140	140	119	99	79	59	39	22	9	0	0	0
1,140	1,160	143	122	102	82	62	42	24	11	0	0	0
1,160	1,180	146	125	105	85	65	45	26	13	0	0	0
1,180	1,200	149	128	108	88	68	48	28	15	1	0	0
1,200	1,220	152	131	111	91	71	51	30	17	3	0	0
1,220	1,240	155	134	114	94	74	54	33	19	5	0	0
1,240	1,260	158	137	117	97	77	57	36	21	7	0	0
1,260	1,280	161	140	120	100	80	60	39	23	9	0	0
1,280	1,300	164	143	123	103	83	63	42	25	11	0	0
1,300	1,320	167	146	126	106	86	66	45	27	13	0	0
1,320	1,340	172	149	129	109	89	69	48	29	15	2	0
1,340	1,360	177	152	132	112	92	72	51	31	17	4	0
1,360	1,380	182	155	135	115	95	75	54	34	19	6	0
1,380	1,400	187	158	138	118	98	78	57	37	21	8	0
1,400	1,420	192	161	141	121	101	81	60	40	23	10	0
1,420	1,440	197	164	144	124	104	84	63	43	25	12	0
1,440	1,460	202	168	147	127	107	87	66	46	27	14	0
1,460	1,480	207	173	150	130	110	90	69	49	29	16	2
1,480	1,500	212	178	153	133	113	93	72	52	32	18	4
1,500	1,520	217	183	156	136	116	96	75	55	35	20	6
1,520	1,540	222	188	159	139	119	99	78	58	38	22	8
1,540	1,560	227	193	162	142	122	102	81	61	41	24	10
1,560	1,580	232	198	165	145	125	105	84	64	44	26	12
1,580	1,600	237	203	170	148	128	108	87	67	47	28	14
1,600	1,620	242	208	175	151	131	111	90	70	50	30	16
1,620	1,640	247	213	180	154	134	114	93	73	53	33	18
1,640	1,660	252	218	185	157	137	117	96	76	56	36	20
1,660	1,680	257	223	190	160	140	120	99	79	59	39	22
1,680	1,700	262	228	195	163	143	123	102	82	62	42	24
1,700	1,720	267	233	200	166	146	126	105	85	65	45	26
1,720	1,740	272	238	205	171	149	129	108	88	68	48	28
1,740	1,760	277	243	210	176	152	132	111	91	71	51	31
1,760	1,780	282	248	215	181	155	135	114	94	74	54	34
1,780	1,800	287	253	220	186	158	138	117	97	77	57	37
1,800	1,820	292	258	225	191	161	141	120	100	80	60	40
1,820	1,840	297	263	230	196	164	144	123	103	83	63	43
1,840	1,860	302	268	235	201	167	147	126	106	86	66	46
1,860	1,880	307	273	240	206	172	150	129	109	89	69	49
1,880	1,900	312	278	245	211	177	153	132	112	92	72	52
1,900	1,920	317	283	250	216	182	156	135	115	95	75	55
1,920	1,940	322	288	255	221	187	159	138	118	98	78	58
1,940	1,960	327	293	260	226	192	162	141	121	101	81	61
1,960	1,980	332	298	265	231	197	165	144	124	104	84	64
1,980	2,000	337	303	270	236	202	169	147	127	107	87	67
2,000	2,020	342	308	275	241	207	174	150	130	110	90	70
2,020	2,040	347	313	280	246	212	179	153	133	113	93	73
2,040	2,060	352	318	285	251	217	184	156	136	116	96	76
2,060	2,080	357	323	290	256	222	189	159	139	119	99	79
2,080	2,100	362	328	295	261	227	194	162	142	122	102	82
$2,100 and over		Use Table 2(a) for a SINGLE person on page 38. Also see the instructions on page 36.

If the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is—
$0	$250	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
250	260	0	0	0	0	0	0	0	0	0	0	0
260	270	0	0	0	0	0	0	0	0	0	0	0
270	280	0	0	0	0	0	0	0	0	0	0	0
280	290	0	0	0	0	0	0	0	0	0	0	0
290	300	0	0	0	0	0	0	0	0	0	0	0
300	310	0	0	0	0	0	0	0	0	0	0	0
310	320	1	0	0	0	0	0	0	0	0	0	0
320	330	2	0	0	0	0	0	0	0	0	0	0
330	340	3	0	0	0	0	0	0	0	0	0	0
340	350	4	0	0	0	0	0	0	0	0	0	0
350	360	5	0	0	0	0	0	0	0	0	0	0
360	370	6	0	0	0	0	0	0	0	0	0	0
370	380	7	0	0	0	0	0	0	0	0	0	0
380	390	8	0	0	0	0	0	0	0	0	0	0
390	400	9	0	0	0	0	0	0	0	0	0	0
400	410	10	0	0	0	0	0	0	0	0	0	0
410	420	11	0	0	0	0	0	0	0	0	0	0
420	430	12	0	0	0	0	0	0	0	0	0	0
430	440	13	0	0	0	0	0	0	0	0	0	0
440	450	14	0	0	0	0	0	0	0	0	0	0
450	460	15	1	0	0	0	0	0	0	0	0	0
460	470	16	2	0	0	0	0	0	0	0	0	0
470	480	17	3	0	0	0	0	0	0	0	0	0
480	490	18	4	0	0	0	0	0	0	0	0	0
490	500	19	5	0	0	0	0	0	0	0	0	0
500	520	20	7	0	0	0	0	0	0	0	0	0
520	540	22	9	0	0	0	0	0	0	0	0	0
540	560	24	11	0	0	0	0	0	0	0	0	0
560	580	26	13	0	0	0	0	0	0	0	0	0
580	600	28	15	1	0	0	0	0	0	0	0	0
600	620	30	17	3	0	0	0	0	0	0	0	0
620	640	32	19	5	0	0	0	0	0	0	0	0
640	660	34	21	7	0	0	0	0	0	0	0	0
660	680	36	23	9	0	0	0	0	0	0	0	0
680	700	38	25	11	0	0	0	0	0	0	0	0
700	720	40	27	13	0	0	0	0	0	0	0	0
720	740	42	29	15	2	0	0	0	0	0	0	0
740	760	44	31	17	4	0	0	0	0	0	0	0
760	780	46	33	19	6	0	0	0	0	0	0	0
780	800	48	35	21	8	0	0	0	0	0	0	0
800	820	50	37	23	10	0	0	0	0	0	0	0
820	840	52	39	25	12	0	0	0	0	0	0	0
840	860	54	41	27	14	0	0	0	0	0	0	0
860	880	56	43	29	16	2	0	0	0	0	0	0
880	900	58	45	31	18	4	0	0	0	0	0	0
900	920	60	47	33	20	6	0	0	0	0	0	0
920	940	63	49	35	22	8	0	0	0	0	0	0
940	960	66	51	37	24	10	0	0	0	0	0	0
960	980	69	53	39	26	12	0	0	0	0	0	0
980	1,000	72	55	41	28	14	1	0	0	0	0	0
1,000	1,020	75	57	43	30	16	3	0	0	0	0	0
1,020	1,040	78	59	45	32	18	5	0	0	0	0	0
1,040	1,060	81	61	47	34	20	7	0	0	0	0	0
1,060	1,080	84	64	49	36	22	9	0	0	0	0	0
1,080	1,100	87	67	51	38	24	11	0	0	0	0	0
1,100	1,120	90	70	53	40	26	13	0	0	0	0	0
1,120	1,140	93	73	55	42	28	15	1	0	0	0	0
1,140	1,160	96	76	57	44	30	17	3	0	0	0	0
1,160	1,180	99	79	59	46	32	19	5	0	0	0	0
1,180	1,200	102	82	62	48	34	21	7	0	0	0	0
1,200	1,220	105	85	65	50	36	23	9	0	0	0	0
1,220	1,240	108	88	68	52	38	25	11	0	0	0	0
1,240	1,260	111	91	71	54	40	27	13	0	0	0	0
1,260	1,280	114	94	74	56	42	29	15	2	0	0	0
1,280	1,300	117	97	77	58	44	31	17	4	0	0	0
1,300	1,320	120	100	80	60	46	33	19	6	0	0	0
1,320	1,340	123	103	83	63	48	35	21	8	0	0	0
1,340	1,360	126	106	86	66	50	37	23	10	0	0	0
1,360	1,380	129	109	89	69	52	39	25	12	0	0	0
$1,380	$1,400	$132	$112	$92	$72	$54	$41	$27	$14	$1	$0	$0
1,400	1,420	135	115	95	75	56	43	29	16	3	0	0
1,420	1,440	138	118	98	78	58	45	31	18	5	0	0
1,440	1,460	141	121	101	81	61	47	33	20	7	0	0
1,460	1,480	144	124	104	84	64	49	35	22	9	0	0
1,480	1,500	147	127	107	87	67	51	37	24	11	0	0
1,500	1,520	150	130	110	90	70	53	39	26	13	0	0
1,520	1,540	153	133	113	93	73	55	41	28	15	1	0
1,540	1,560	156	136	116	96	76	57	43	30	17	3	0
1,560	1,580	159	139	119	99	79	59	45	32	19	5	0
1,580	1,600	162	142	122	102	82	61	47	34	21	7	0
1,600	1,620	165	145	125	105	85	64	49	36	23	9	0
1,620	1,640	168	148	128	108	88	67	51	38	25	11	0
1,640	1,660	171	151	131	111	91	70	53	40	27	13	0
1,660	1,680	174	154	134	114	94	73	55	42	29	15	2
1,680	1,700	177	157	137	117	97	76	57	44	31	17	4
1,700	1,720	180	160	140	120	100	79	59	46	33	19	6
1,720	1,740	183	163	143	123	103	82	62	48	35	21	8
1,740	1,760	186	166	146	126	106	85	65	50	37	23	10
1,760	1,780	189	169	149	129	109	88	68	52	39	25	12
1,780	1,800	192	172	152	132	112	91	71	54	41	27	14
1,800	1,820	195	175	155	135	115	94	74	56	43	29	16
1,820	1,840	198	178	158	138	118	97	77	58	45	31	18
1,840	1,860	201	181	161	141	121	100	80	60	47	33	20
1,860	1,880	204	184	164	144	124	103	83	63	49	35	22
1,880	1,900	207	187	167	147	127	106	86	66	51	37	24
1,900	1,920	210	190	170	150	130	109	89	69	53	39	26
1,920	1,940	213	193	173	153	133	112	92	72	55	41	28
1,940	1,960	216	196	176	156	136	115	95	75	57	43	30
1,960	1,980	219	199	179	159	139	118	98	78	59	45	32
1,980	2,000	222	202	182	162	142	121	101	81	61	47	34
2,000	2,020	225	205	185	165	145	124	104	84	64	49	36
2,020	2,040	228	208	188	168	148	127	107	87	67	51	38
2,040	2,060	231	211	191	171	151	130	110	90	70	53	40
2,060	2,080	234	214	194	174	154	133	113	93	73	55	42
2,080	2,100	237	217	197	177	157	136	116	96	76	57	44
2,100	2,120	240	220	200	180	160	139	119	99	79	59	46
2,120	2,140	243	223	203	183	163	142	122	102	82	62	48
2,140	2,160	246	226	206	186	166	145	125	105	85	65	50
2,160	2,180	249	229	209	189	169	148	128	108	88	68	52
2,180	2,200	252	232	212	192	172	151	131	111	91	71	54
2,200	2,220	255	235	215	195	175	154	134	114	94	74	56
2,220	2,240	258	238	218	198	178	157	137	117	97	77	58
2,240	2,260	261	241	221	201	181	160	140	120	100	80	60
2,260	2,280	264	244	224	204	184	163	143	123	103	83	63
2,280	2,300	267	247	227	207	187	166	146	126	106	86	66
2,300	2,320	270	250	230	210	190	169	149	129	109	89	69
2,320	2,340	273	253	233	213	193	172	152	132	112	92	72
2,340	2,360	276	256	236	216	196	175	155	135	115	95	75
2,360	2,380	279	259	239	219	199	178	158	138	118	98	78
2,380	2,400	282	262	242	222	202	181	161	141	121	101	81
2,400	2,420	285	265	245	225	205	184	164	144	124	104	84
2,420	2,440	288	268	248	228	208	187	167	147	127	107	87
2,440	2,460	291	271	251	231	211	190	170	150	130	110	90
2,460	2,480	294	274	254	234	214	193	173	153	133	113	93
2,480	2,500	297	277	257	237	217	196	176	156	136	116	96
2,500	2,520	300	280	260	240	220	199	179	159	139	119	99
2,520	2,540	303	283	263	243	223	202	182	162	142	122	102
2,540	2,560	306	286	266	246	226	205	185	165	145	125	105
2,560	2,580	309	289	269	249	229	208	188	168	148	128	108
2,580	2,600	312	292	272	252	232	211	191	171	151	131	111
2,600	2,620	315	295	275	255	235	214	194	174	154	134	114
2,620	2,640	318	298	278	258	238	217	197	177	157	137	117
2,640	2,660	321	301	281	261	241	220	200	180	160	140	120
2,660	2,680	324	304	284	264	244	223	203	183	163	143	123
2,680	2,700	327	307	287	267	247	226	206	186	166	146	126
$2,700 and over		Use Table 2(b) for a MARRIED person on page 38. Also see the instructions on page 36.

If the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is—
$0	$115	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
115	120	1	0	0	0	0	0	0	0	0	0	0
120	125	1	0	0	0	0	0	0	0	0	0	0
125	130	2	0	0	0	0	0	0	0	0	0	0
130	135	2	0	0	0	0	0	0	0	0	0	0
135	140	3	0	0	0	0	0	0	0	0	0	0
140	145	3	0	0	0	0	0	0	0	0	0	0
145	150	4	0	0	0	0	0	0	0	0	0	0
150	155	4	0	0	0	0	0	0	0	0	0	0
155	160	5	0	0	0	0	0	0	0	0	0	0
160	165	5	0	0	0	0	0	0	0	0	0	0
165	170	6	0	0	0	0	0	0	0	0	0	0
170	175	6	0	0	0	0	0	0	0	0	0	0
175	180	7	0	0	0	0	0	0	0	0	0	0
180	185	7	0	0	0	0	0	0	0	0	0	0
185	190	8	0	0	0	0	0	0	0	0	0	0
190	195	8	0	0	0	0	0	0	0	0	0	0
195	200	9	0	0	0	0	0	0	0	0	0	0
200	205	9	0	0	0	0	0	0	0	0	0	0
205	210	10	0	0	0	0	0	0	0	0	0	0
210	215	10	0	0	0	0	0	0	0	0	0	0
215	220	11	0	0	0	0	0	0	0	0	0	0
220	225	11	0	0	0	0	0	0	0	0	0	0
225	230	12	0	0	0	0	0	0	0	0	0	0
230	235	12	0	0	0	0	0	0	0	0	0	0
235	240	13	0	0	0	0	0	0	0	0	0	0
240	245	13	0	0	0	0	0	0	0	0	0	0
245	250	14	0	0	0	0	0	0	0	0	0	0
250	260	14	0	0	0	0	0	0	0	0	0	0
260	270	15	1	0	0	0	0	0	0	0	0	0
270	280	16	2	0	0	0	0	0	0	0	0	0
280	290	17	3	0	0	0	0	0	0	0	0	0
290	300	18	4	0	0	0	0	0	0	0	0	0
300	310	19	5	0	0	0	0	0	0	0	0	0
310	320	20	6	0	0	0	0	0	0	0	0	0
320	330	21	7	0	0	0	0	0	0	0	0	0
330	340	22	8	0	0	0	0	0	0	0	0	0
340	350	23	9	0	0	0	0	0	0	0	0	0
350	360	24	10	0	0	0	0	0	0	0	0	0
360	370	25	11	0	0	0	0	0	0	0	0	0
370	380	26	12	0	0	0	0	0	0	0	0	0
380	390	27	13	0	0	0	0	0	0	0	0	0
390	400	28	14	0	0	0	0	0	0	0	0	0
400	410	29	15	0	0	0	0	0	0	0	0	0
410	420	30	16	1	0	0	0	0	0	0	0	0
420	430	31	17	2	0	0	0	0	0	0	0	0
430	440	33	18	3	0	0	0	0	0	0	0	0
440	450	34	19	4	0	0	0	0	0	0	0	0
450	460	36	20	5	0	0	0	0	0	0	0	0
460	470	37	21	6	0	0	0	0	0	0	0	0
470	480	39	22	7	0	0	0	0	0	0	0	0
480	490	40	23	8	0	0	0	0	0	0	0	0
490	500	42	24	9	0	0	0	0	0	0	0	0
500	520	44	25	11	0	0	0	0	0	0	0	0
520	540	47	27	13	0	0	0	0	0	0	0	0
540	560	50	29	15	0	0	0	0	0	0	0	0
560	580	53	31	17	2	0	0	0	0	0	0	0
580	600	56	34	19	4	0	0	0	0	0	0	0
600	620	59	37	21	6	0	0	0	0	0	0	0
620	640	62	40	23	8	0	0	0	0	0	0	0
640	660	65	43	25	10	0	0	0	0	0	0	0
660	680	68	46	27	12	0	0	0	0	0	0	0
680	700	71	49	29	14	0	0	0	0	0	0	0
700	720	74	52	31	16	2	0	0	0	0	0	0
720	740	77	55	33	18	4	0	0	0	0	0	0
740	760	80	58	36	20	6	0	0	0	0	0	0
760	780	83	61	39	22	8	0	0	0	0	0	0
780	800	86	64	42	24	10	0	0	0	0	0	0
800	820	89	67	45	26	12	0	0	0	0	0	0
820	840	92	70	48	28	14	0	0	0	0	0	0
$840	$860	$95	$73	$51	$30	$16	$1	$0	$0	$0	$0	$0
860	880	98	76	54	32	18	3	0	0	0	0	0
880	900	101	79	57	35	20	5	0	0	0	0	0
900	920	104	82	60	38	22	7	0	0	0	0	0
920	940	107	85	63	41	24	9	0	0	0	0	0
940	960	110	88	66	44	26	11	0	0	0	0	0
960	980	113	91	69	47	28	13	0	0	0	0	0
980	1,000	116	94	72	50	30	15	0	0	0	0	0
1,000	1,020	119	97	75	53	32	17	2	0	0	0	0
1,020	1,040	122	100	78	56	35	19	4	0	0	0	0
1,040	1,060	125	103	81	59	38	21	6	0	0	0	0
1,060	1,080	128	106	84	62	41	23	8	0	0	0	0
1,080	1,100	131	109	87	65	44	25	10	0	0	0	0
1,100	1,120	134	112	90	68	47	27	12	0	0	0	0
1,120	1,140	137	115	93	71	50	29	14	0	0	0	0
1,140	1,160	140	118	96	74	53	31	16	2	0	0	0
1,160	1,180	143	121	99	77	56	34	18	4	0	0	0
1,180	1,200	146	124	102	80	59	37	20	6	0	0	0
1,200	1,220	149	127	105	83	62	40	22	8	0	0	0
1,220	1,240	152	130	108	86	65	43	24	10	0	0	0
1,240	1,260	155	133	111	89	68	46	26	12	0	0	0
1,260	1,280	158	136	114	92	71	49	28	14	0	0	0
1,280	1,300	161	139	117	95	74	52	30	16	1	0	0
1,300	1,320	164	142	120	98	77	55	33	18	3	0	0
1,320	1,340	167	145	123	101	80	58	36	20	5	0	0
1,340	1,360	170	148	126	104	83	61	39	22	7	0	0
1,360	1,380	173	151	129	107	86	64	42	24	9	0	0
1,380	1,400	176	154	132	110	89	67	45	26	11	0	0
1,400	1,420	179	157	135	113	92	70	48	28	13	0	0
1,420	1,440	184	160	138	116	95	73	51	30	15	1	0
1,440	1,460	189	163	141	119	98	76	54	32	17	3	0
1,460	1,480	194	166	144	122	101	79	57	35	19	5	0
1,480	1,500	199	169	147	125	104	82	60	38	21	7	0
1,500	1,520	204	172	150	128	107	85	63	41	23	9	0
1,520	1,540	209	175	153	131	110	88	66	44	25	11	0
1,540	1,560	214	178	156	134	113	91	69	47	27	13	0
1,560	1,580	219	182	159	137	116	94	72	50	29	15	0
1,580	1,600	224	187	162	140	119	97	75	53	31	17	2
1,600	1,620	229	192	165	143	122	100	78	56	34	19	4
1,620	1,640	234	197	168	146	125	103	81	59	37	21	6
1,640	1,660	239	202	171	149	128	106	84	62	40	23	8
1,660	1,680	244	207	174	152	131	109	87	65	43	25	10
1,680	1,700	249	212	177	155	134	112	90	68	46	27	12
1,700	1,720	254	217	181	158	137	115	93	71	49	29	14
1,720	1,740	259	222	186	161	140	118	96	74	52	31	16
1,740	1,760	264	227	191	164	143	121	99	77	55	33	18
1,760	1,780	269	232	196	167	146	124	102	80	58	36	20
1,780	1,800	274	237	201	170	149	127	105	83	61	39	22
1,800	1,820	279	242	206	173	152	130	108	86	64	42	24
1,820	1,840	284	247	211	176	155	133	111	89	67	45	26
1,840	1,860	289	252	216	179	158	136	114	92	70	48	28
1,860	1,880	294	257	221	184	161	139	117	95	73	51	30
1,880	1,900	299	262	226	189	164	142	120	98	76	54	32
1,900	1,920	304	267	231	194	167	145	123	101	79	57	35
1,920	1,940	309	272	236	199	170	148	126	104	82	60	38
1,940	1,960	314	277	241	204	173	151	129	107	85	63	41
1,960	1,980	319	282	246	209	176	154	132	110	88	66	44
1,980	2,000	324	287	251	214	179	157	135	113	91	69	47
2,000	2,020	329	292	256	219	183	160	138	116	94	72	50
2,020	2,040	334	297	261	224	188	163	141	119	97	75	53
2,040	2,060	339	302	266	229	193	166	144	122	100	78	56
2,060	2,080	344	307	271	234	198	169	147	125	103	81	59
2,080	2,100	349	312	276	239	203	172	150	128	106	84	62
2,100	2,120	354	317	281	244	208	175	153	131	109	87	65
2,120	2,140	359	322	286	249	213	178	156	134	112	90	68
$2,140 and over		Use Table 3(a) for a SINGLE person on page 38. Also see the instructions on page 36.

If the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is—
$0	$270	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
270	280	0	0	0	0	0	0	0	0	0	0	0
280	290	0	0	0	0	0	0	0	0	0	0	0
290	300	0	0	0	0	0	0	0	0	0	0	0
300	310	0	0	0	0	0	0	0	0	0	0	0
310	320	0	0	0	0	0	0	0	0	0	0	0
320	330	0	0	0	0	0	0	0	0	0	0	0
330	340	0	0	0	0	0	0	0	0	0	0	0
340	350	1	0	0	0	0	0	0	0	0	0	0
350	360	2	0	0	0	0	0	0	0	0	0	0
360	370	3	0	0	0	0	0	0	0	0	0	0
370	380	4	0	0	0	0	0	0	0	0	0	0
380	390	5	0	0	0	0	0	0	0	0	0	0
390	400	6	0	0	0	0	0	0	0	0	0	0
400	410	7	0	0	0	0	0	0	0	0	0	0
410	420	8	0	0	0	0	0	0	0	0	0	0
420	430	9	0	0	0	0	0	0	0	0	0	0
430	440	10	0	0	0	0	0	0	0	0	0	0
440	450	11	0	0	0	0	0	0	0	0	0	0
450	460	12	0	0	0	0	0	0	0	0	0	0
460	470	13	0	0	0	0	0	0	0	0	0	0
470	480	14	0	0	0	0	0	0	0	0	0	0
480	490	15	1	0	0	0	0	0	0	0	0	0
490	500	16	2	0	0	0	0	0	0	0	0	0
500	520	18	3	0	0	0	0	0	0	0	0	0
520	540	20	5	0	0	0	0	0	0	0	0	0
540	560	22	7	0	0	0	0	0	0	0	0	0
560	580	24	9	0	0	0	0	0	0	0	0	0
580	600	26	11	0	0	0	0	0	0	0	0	0
600	620	28	13	0	0	0	0	0	0	0	0	0
620	640	30	15	1	0	0	0	0	0	0	0	0
640	660	32	17	3	0	0	0	0	0	0	0	0
660	680	34	19	5	0	0	0	0	0	0	0	0
680	700	36	21	7	0	0	0	0	0	0	0	0
700	720	38	23	9	0	0	0	0	0	0	0	0
720	740	40	25	11	0	0	0	0	0	0	0	0
740	760	42	27	13	0	0	0	0	0	0	0	0
760	780	44	29	15	0	0	0	0	0	0	0	0
780	800	46	31	17	2	0	0	0	0	0	0	0
800	820	48	33	19	4	0	0	0	0	0	0	0
820	840	50	35	21	6	0	0	0	0	0	0	0
840	860	52	37	23	8	0	0	0	0	0	0	0
860	880	54	39	25	10	0	0	0	0	0	0	0
880	900	56	41	27	12	0	0	0	0	0	0	0
900	920	58	43	29	14	0	0	0	0	0	0	0
920	940	60	45	31	16	1	0	0	0	0	0	0
940	960	62	47	33	18	3	0	0	0	0	0	0
960	980	64	49	35	20	5	0	0	0	0	0	0
980	1,000	66	51	37	22	7	0	0	0	0	0	0
1,000	1,020	69	53	39	24	9	0	0	0	0	0	0
1,020	1,040	72	55	41	26	11	0	0	0	0	0	0
1,040	1,060	75	57	43	28	13	0	0	0	0	0	0
1,060	1,080	78	59	45	30	15	1	0	0	0	0	0
1,080	1,100	81	61	47	32	17	3	0	0	0	0	0
1,100	1,120	84	63	49	34	19	5	0	0	0	0	0
1,120	1,140	87	65	51	36	21	7	0	0	0	0	0
1,140	1,160	90	68	53	38	23	9	0	0	0	0	0
1,160	1,180	93	71	55	40	25	11	0	0	0	0	0
1,180	1,200	96	74	57	42	27	13	0	0	0	0	0
1,200	1,220	99	77	59	44	29	15	0	0	0	0	0
1,220	1,240	102	80	61	46	31	17	2	0	0	0	0
1,240	1,260	105	83	63	48	33	19	4	0	0	0	0
1,260	1,280	108	86	65	50	35	21	6	0	0	0	0
1,280	1,300	111	89	67	52	37	23	8	0	0	0	0
1,300	1,320	114	92	70	54	39	25	10	0	0	0	0
1,320	1,340	117	95	73	56	41	27	12	0	0	0	0
1,340	1,360	120	98	76	58	43	29	14	0	0	0	0
1,360	1,380	123	101	79	60	45	31	16	2	0	0	0
1,380	1,400	126	104	82	62	47	33	18	4	0	0	0
1,400	1,420	129	107	85	64	49	35	20	6	0	0	0
$1,420	$1,440	$132	$110	$88	$66	$51	$37	$22	$8	$0	$0	$0
1,440	1,460	135	113	91	69	53	39	24	10	0	0	0
1,460	1,480	138	116	94	72	55	41	26	12	0	0	0
1,480	1,500	141	119	97	75	57	43	28	14	0	0	0
1,500	1,520	144	122	100	78	59	45	30	16	1	0	0
1,520	1,540	147	125	103	81	61	47	32	18	3	0	0
1,540	1,560	150	128	106	84	63	49	34	20	5	0	0
1,560	1,580	153	131	109	87	66	51	36	22	7	0	0
1,580	1,600	156	134	112	90	69	53	38	24	9	0	0
1,600	1,620	159	137	115	93	72	55	40	26	11	0	0
1,620	1,640	162	140	118	96	75	57	42	28	13	0	0
1,640	1,660	165	143	121	99	78	59	44	30	15	0	0
1,660	1,680	168	146	124	102	81	61	46	32	17	2	0
1,680	1,700	171	149	127	105	84	63	48	34	19	4	0
1,700	1,720	174	152	130	108	87	65	50	36	21	6	0
1,720	1,740	177	155	133	111	90	68	52	38	23	8	0
1,740	1,760	180	158	136	114	93	71	54	40	25	10	0
1,760	1,780	183	161	139	117	96	74	56	42	27	12	0
1,780	1,800	186	164	142	120	99	77	58	44	29	14	0
1,800	1,820	189	167	145	123	102	80	60	46	31	16	2
1,820	1,840	192	170	148	126	105	83	62	48	33	18	4
1,840	1,860	195	173	151	129	108	86	64	50	35	20	6
1,860	1,880	198	176	154	132	111	89	67	52	37	22	8
1,880	1,900	201	179	157	135	114	92	70	54	39	24	10
1,900	1,920	204	182	160	138	117	95	73	56	41	26	12
1,920	1,940	207	185	163	141	120	98	76	58	43	28	14
1,940	1,960	210	188	166	144	123	101	79	60	45	30	16
1,960	1,980	213	191	169	147	126	104	82	62	47	32	18
1,980	2,000	216	194	172	150	129	107	85	64	49	34	20
2,000	2,020	219	197	175	153	132	110	88	66	51	36	22
2,020	2,040	222	200	178	156	135	113	91	69	53	38	24
2,040	2,060	225	203	181	159	138	116	94	72	55	40	26
2,060	2,080	228	206	184	162	141	119	97	75	57	42	28
2,080	2,100	231	209	187	165	144	122	100	78	59	44	30
2,100	2,120	234	212	190	168	147	125	103	81	61	46	32
2,120	2,140	237	215	193	171	150	128	106	84	63	48	34
2,140	2,160	240	218	196	174	153	131	109	87	65	50	36
2,160	2,180	243	221	199	177	156	134	112	90	68	52	38
2,180	2,200	246	224	202	180	159	137	115	93	71	54	40
2,200	2,220	249	227	205	183	162	140	118	96	74	56	42
2,220	2,240	252	230	208	186	165	143	121	99	77	58	44
2,240	2,260	255	233	211	189	168	146	124	102	80	60	46
2,260	2,280	258	236	214	192	171	149	127	105	83	62	48
2,280	2,300	261	239	217	195	174	152	130	108	86	64	50
2,300	2,320	264	242	220	198	177	155	133	111	89	67	52
2,320	2,340	267	245	223	201	180	158	136	114	92	70	54
2,340	2,360	270	248	226	204	183	161	139	117	95	73	56
2,360	2,380	273	251	229	207	186	164	142	120	98	76	58
2,380	2,400	276	254	232	210	189	167	145	123	101	79	60
2,400	2,420	279	257	235	213	192	170	148	126	104	82	62
2,420	2,440	282	260	238	216	195	173	151	129	107	85	64
2,440	2,460	285	263	241	219	198	176	154	132	110	88	66
2,460	2,480	288	266	244	222	201	179	157	135	113	91	69
2,480	2,500	291	269	247	225	204	182	160	138	116	94	72
2,500	2,520	294	272	250	228	207	185	163	141	119	97	75
2,520	2,540	297	275	253	231	210	188	166	144	122	100	78
2,540	2,560	300	278	256	234	213	191	169	147	125	103	81
2,560	2,580	303	281	259	237	216	194	172	150	128	106	84
2,580	2,600	306	284	262	240	219	197	175	153	131	109	87
2,600	2,620	309	287	265	243	222	200	178	156	134	112	90
2,620	2,640	312	290	268	246	225	203	181	159	137	115	93
2,640	2,660	315	293	271	249	228	206	184	162	140	118	96
2,660	2,680	318	296	274	252	231	209	187	165	143	121	99
2,680	2,700	321	299	277	255	234	212	190	168	146	124	102
2,700	2,720	324	302	280	258	237	215	193	171	149	127	105
2,720	2,740	327	305	283	261	240	218	196	174	152	130	108
$2,740 and over		Use Table 3(b) for a MARRIED person on page 38. Also see the instructions on page 36.

If the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is—
$0	$220	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
220	230	0	0	0	0	0	0	0	0	0	0	0
230	240	1	0	0	0	0	0	0	0	0	0	0
240	250	2	0	0	0	0	0	0	0	0	0	0
250	260	3	0	0	0	0	0	0	0	0	0	0
260	270	4	0	0	0	0	0	0	0	0	0	0
270	280	5	0	0	0	0	0	0	0	0	0	0
280	290	6	0	0	0	0	0	0	0	0	0	0
290	300	7	0	0	0	0	0	0	0	0	0	0
300	320	9	0	0	0	0	0	0	0	0	0	0
320	340	11	0	0	0	0	0	0	0	0	0	0
340	360	13	0	0	0	0	0	0	0	0	0	0
360	380	15	0	0	0	0	0	0	0	0	0	0
380	400	17	0	0	0	0	0	0	0	0	0	0
400	420	19	0	0	0	0	0	0	0	0	0	0
420	440	21	0	0	0	0	0	0	0	0	0	0
440	460	23	0	0	0	0	0	0	0	0	0	0
460	480	25	0	0	0	0	0	0	0	0	0	0
480	500	27	0	0	0	0	0	0	0	0	0	0
500	520	29	0	0	0	0	0	0	0	0	0	0
520	540	31	2	0	0	0	0	0	0	0	0	0
540	560	33	4	0	0	0	0	0	0	0	0	0
560	580	35	6	0	0	0	0	0	0	0	0	0
580	600	37	8	0	0	0	0	0	0	0	0	0
600	640	40	11	0	0	0	0	0	0	0	0	0
640	680	44	15	0	0	0	0	0	0	0	0	0
680	720	48	19	0	0	0	0	0	0	0	0	0
720	760	52	23	0	0	0	0	0	0	0	0	0
760	800	56	27	0	0	0	0	0	0	0	0	0
800	840	60	31	2	0	0	0	0	0	0	0	0
840	880	64	35	6	0	0	0	0	0	0	0	0
880	920	70	39	10	0	0	0	0	0	0	0	0
920	960	76	43	14	0	0	0	0	0	0	0	0
960	1,000	82	47	18	0	0	0	0	0	0	0	0
1,000	1,040	88	51	22	0	0	0	0	0	0	0	0
1,040	1,080	94	55	26	0	0	0	0	0	0	0	0
1,080	1,120	100	59	30	0	0	0	0	0	0	0	0
1,120	1,160	106	63	34	4	0	0	0	0	0	0	0
1,160	1,200	112	68	38	8	0	0	0	0	0	0	0
1,200	1,240	118	74	42	12	0	0	0	0	0	0	0
1,240	1,280	124	80	46	16	0	0	0	0	0	0	0
1,280	1,320	130	86	50	20	0	0	0	0	0	0	0
1,320	1,360	136	92	54	24	0	0	0	0	0	0	0
1,360	1,400	142	98	58	28	0	0	0	0	0	0	0
1,400	1,440	148	104	62	32	3	0	0	0	0	0	0
1,440	1,480	154	110	67	36	7	0	0	0	0	0	0
1,480	1,520	160	116	73	40	11	0	0	0	0	0	0
1,520	1,560	166	122	79	44	15	0	0	0	0	0	0
1,560	1,600	172	128	85	48	19	0	0	0	0	0	0
1,600	1,640	178	134	91	52	23	0	0	0	0	0	0
1,640	1,680	184	140	97	56	27	0	0	0	0	0	0
1,680	1,720	190	146	103	60	31	2	0	0	0	0	0
1,720	1,760	196	152	109	65	35	6	0	0	0	0	0
1,760	1,800	202	158	115	71	39	10	0	0	0	0	0
1,800	1,840	208	164	121	77	43	14	0	0	0	0	0
1,840	1,880	214	170	127	83	47	18	0	0	0	0	0
1,880	1,920	220	176	133	89	51	22	0	0	0	0	0
1,920	1,960	226	182	139	95	55	26	0	0	0	0	0
1,960	2,000	232	188	145	101	59	30	1	0	0	0	0
2,000	2,040	238	194	151	107	63	34	5	0	0	0	0
2,040	2,080	244	200	157	113	69	38	9	0	0	0	0
2,080	2,120	250	206	163	119	75	42	13	0	0	0	0
2,120	2,160	256	212	169	125	81	46	17	0	0	0	0
2,160	2,200	262	218	175	131	87	50	21	0	0	0	0
2,200	2,240	268	224	181	137	93	54	25	0	0	0	0
2,240	2,280	274	230	187	143	99	58	29	0	0	0	0
2,280	2,320	280	236	193	149	105	62	33	4	0	0	0
2,320	2,360	286	242	199	155	111	67	37	8	0	0	0
2,360	2,400	292	248	205	161	117	73	41	12	0	0	0
2,400	2,440	298	254	211	167	123	79	45	16	0	0	0
$2,440	$2,480	$304	$260	$217	$173	$129	$85	$49	$20	$0	$0	$0
2,480	2,520	310	266	223	179	135	91	53	24	0	0	0
2,520	2,560	316	272	229	185	141	97	57	28	0	0	0
2,560	2,600	322	278	235	191	147	103	61	32	3	0	0
2,600	2,640	328	284	241	197	153	109	66	36	7	0	0
2,640	2,680	334	290	247	203	159	115	72	40	11	0	0
2,680	2,720	340	296	253	209	165	121	78	44	15	0	0
2,720	2,760	346	302	259	215	171	127	84	48	19	0	0
2,760	2,800	352	308	265	221	177	133	90	52	23	0	0
2,800	2,840	358	314	271	227	183	139	96	56	27	0	0
2,840	2,880	367	320	277	233	189	145	102	60	31	1	0
2,880	2,920	377	326	283	239	195	151	108	64	35	5	0
2,920	2,960	387	332	289	245	201	157	114	70	39	9	0
2,960	3,000	397	338	295	251	207	163	120	76	43	13	0
3,000	3,040	407	344	301	257	213	169	126	82	47	17	0
3,040	3,080	417	350	307	263	219	175	132	88	51	21	0
3,080	3,120	427	356	313	269	225	181	138	94	55	25	0
3,120	3,160	437	364	319	275	231	187	144	100	59	29	0
3,160	3,200	447	374	325	281	237	193	150	106	63	33	4
3,200	3,240	457	384	331	287	243	199	156	112	68	37	8
3,240	3,280	467	394	337	293	249	205	162	118	74	41	12
3,280	3,320	477	404	343	299	255	211	168	124	80	45	16
3,320	3,360	487	414	349	305	261	217	174	130	86	49	20
3,360	3,400	497	424	355	311	267	223	180	136	92	53	24
3,400	3,440	507	434	361	317	273	229	186	142	98	57	28
3,440	3,480	517	444	371	323	279	235	192	148	104	61	32
3,480	3,520	527	454	381	329	285	241	198	154	110	66	36
3,520	3,560	537	464	391	335	291	247	204	160	116	72	40
3,560	3,600	547	474	401	341	297	253	210	166	122	78	44
3,600	3,640	557	484	411	347	303	259	216	172	128	84	48
3,640	3,680	567	494	421	353	309	265	222	178	134	90	52
3,680	3,720	577	504	431	359	315	271	228	184	140	96	56
3,720	3,760	587	514	441	368	321	277	234	190	146	102	60
3,760	3,800	597	524	451	378	327	283	240	196	152	108	65
3,800	3,840	607	534	461	388	333	289	246	202	158	114	71
3,840	3,880	617	544	471	398	339	295	252	208	164	120	77
3,880	3,920	627	554	481	408	345	301	258	214	170	126	83
3,920	3,960	637	564	491	418	351	307	264	220	176	132	89
3,960	4,000	647	574	501	428	357	313	270	226	182	138	95
4,000	4,040	657	584	511	438	365	319	276	232	188	144	101
4,040	4,080	667	594	521	448	375	325	282	238	194	150	107
4,080	4,120	677	604	531	458	385	331	288	244	200	156	113
4,120	4,160	687	614	541	468	395	337	294	250	206	162	119
4,160	4,200	697	624	551	478	405	343	300	256	212	168	125
4,200	4,240	707	634	561	488	415	349	306	262	218	174	131
4,240	4,280	717	644	571	498	425	355	312	268	224	180	137
4,280	4,320	727	654	581	508	435	362	318	274	230	186	143
4,320	4,360	737	664	591	518	445	372	324	280	236	192	149
4,360	4,400	747	674	601	528	455	382	330	286	242	198	155
4,400	4,440	757	684	611	538	465	392	336	292	248	204	161
4,440	4,480	767	694	621	548	475	402	342	298	254	210	167
4,480	4,520	777	704	631	558	485	412	348	304	260	216	173
4,520	4,560	787	714	641	568	495	422	354	310	266	222	179
4,560	4,600	797	724	651	578	505	432	360	316	272	228	185
4,600	4,640	807	734	661	588	515	442	370	322	278	234	191
4,640	4,680	817	744	671	598	525	452	380	328	284	240	197
4,680	4,720	827	754	681	608	535	462	390	334	290	246	203
4,720	4,760	837	764	691	618	545	472	400	340	296	252	209
4,760	4,800	847	774	701	628	555	482	410	346	302	258	215
4,800	4,840	857	784	711	638	565	492	420	352	308	264	221
4,840	4,880	867	794	721	648	575	502	430	358	314	270	227
4,880	4,920	877	804	731	658	585	512	440	367	320	276	233
4,920	4,960	887	814	741	668	595	522	450	377	326	282	239
4,960	5,000	897	824	751	678	605	532	460	387	332	288	245
5,000	5,040	907	834	761	688	615	542	470	397	338	294	251
5,040	5,080	917	844	771	698	625	552	480	407	344	300	257
$5,080 and over		Use Table 4(a) for a SINGLE person on page 38. Also see the instructions on page 36.

If the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is—
$0	$540	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
540	560	0	0	0	0	0	0	0	0	0	0	0
560	580	0	0	0	0	0	0	0	0	0	0	0
580	600	0	0	0	0	0	0	0	0	0	0	0
600	640	0	0	0	0	0	0	0	0	0	0	0
640	680	0	0	0	0	0	0	0	0	0	0	0
680	720	3	0	0	0	0	0	0	0	0	0	0
720	760	7	0	0	0	0	0	0	0	0	0	0
760	800	11	0	0	0	0	0	0	0	0	0	0
800	840	15	0	0	0	0	0	0	0	0	0	0
840	880	19	0	0	0	0	0	0	0	0	0	0
880	920	23	0	0	0	0	0	0	0	0	0	0
920	960	27	0	0	0	0	0	0	0	0	0	0
960	1,000	31	2	0	0	0	0	0	0	0	0	0
1,000	1,040	35	6	0	0	0	0	0	0	0	0	0
1,040	1,080	39	10	0	0	0	0	0	0	0	0	0
1,080	1,120	43	14	0	0	0	0	0	0	0	0	0
1,120	1,160	47	18	0	0	0	0	0	0	0	0	0
1,160	1,200	51	22	0	0	0	0	0	0	0	0	0
1,200	1,240	55	26	0	0	0	0	0	0	0	0	0
1,240	1,280	59	30	1	0	0	0	0	0	0	0	0
1,280	1,320	63	34	5	0	0	0	0	0	0	0	0
1,320	1,360	67	38	9	0	0	0	0	0	0	0	0
1,360	1,400	71	42	13	0	0	0	0	0	0	0	0
1,400	1,440	75	46	17	0	0	0	0	0	0	0	0
1,440	1,480	79	50	21	0	0	0	0	0	0	0	0
1,480	1,520	83	54	25	0	0	0	0	0	0	0	0
1,520	1,560	87	58	29	0	0	0	0	0	0	0	0
1,560	1,600	91	62	33	4	0	0	0	0	0	0	0
1,600	1,640	95	66	37	8	0	0	0	0	0	0	0
1,640	1,680	99	70	41	12	0	0	0	0	0	0	0
1,680	1,720	103	74	45	16	0	0	0	0	0	0	0
1,720	1,760	107	78	49	20	0	0	0	0	0	0	0
1,760	1,800	111	82	53	24	0	0	0	0	0	0	0
1,800	1,840	115	86	57	28	0	0	0	0	0	0	0
1,840	1,880	119	90	61	32	3	0	0	0	0	0	0
1,880	1,920	123	94	65	36	7	0	0	0	0	0	0
1,920	1,960	127	98	69	40	11	0	0	0	0	0	0
1,960	2,000	132	102	73	44	15	0	0	0	0	0	0
2,000	2,040	138	106	77	48	19	0	0	0	0	0	0
2,040	2,080	144	110	81	52	23	0	0	0	0	0	0
2,080	2,120	150	114	85	56	27	0	0	0	0	0	0
2,120	2,160	156	118	89	60	31	2	0	0	0	0	0
2,160	2,200	162	122	93	64	35	6	0	0	0	0	0
2,200	2,240	168	126	97	68	39	10	0	0	0	0	0
2,240	2,280	174	130	101	72	43	14	0	0	0	0	0
2,280	2,320	180	136