Previous Page: Publication 15 - Circular E, Employer's Tax Guide - 14. Federal Unemployment (FUTA) Tax Next Page: Publication 1542 - Per Diem Rates - Per Diem Rates Use   to find additional occurrences of topic items.

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