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Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 20XX)

TABLE 1—WEEKLY Payroll Period

(a) SINGLE person (including head of household)—

If the amount of wages (after subtracting The amount of income tax withholding allowances) is: to withhold is:

Not over $71 ............................$0

Over— But not over— of excess over— $71 —$254 ......$0.00 plus 10% —$71

$254 —$815 ......$18.30 plus 12% —$254 $815 —$1,658 ......$85.62 plus 22% —$815

$1,658 —$3,100 ......$271.08 plus 24% —$1,658 $3,100 —$3,917 ......$617.16 plus 32% —$3,100 $3,917 —$9,687 $878.60 plus 35% —$3,917

$9,687 .................................$2,898.10 plus 37% —$9,687

(b) MARRIED person—

If the amount of wages (after subtracting The amount of income tax withholding allowances) is: to withhold is:

Not over $222 ..........................$0

Over— But not over— of excess over— $222 —$588 ......$0.00 plus 10% —$222 $588 —$1,711 ......$36.60 plus 12% —$588

$1,711 —$3,395 ......$171.36 pIus 22% —$1,711 $3,395 —$6,280 ......$541.84 plus 24% —$3,395 $6,280 —$7,914 ......$1,234.24 plus 32% —$6,280 $7,914 —$11,761 ......$1,757.12 plus 35% —$7,914

$11,761 .................................$3,103.57 plus 37% —$11,761

TABLE 2—BIWEEKLY Payroll Period

(a) SINGLE person (including head of household)—

If the amount of wages (after subtracting The amount of income tax withholding allowances) is: to withhold is:

Not over $142 ..........................$0

Over— But not over— of excess over— $142 —$509 ......$0.00 plus 10% —$142 $509 —$1,631 ......$36.70 plus 12% —$509

$1,631 —$3,315 ......$171.34 plus 22% —$1,631 $3,315 —$6,200 ......$541.82 plus 24% —$3,315 $6,200 —$7,835 ......$1,234.22 plus 32% —$6,200

$7,835 —$19,373 ......$1,757.42 plus 35% —$7,835 $19,373 .................................$5,795.72 plus 37% —$19,373

(b) MARRIED person—

If the amount of wages (after subtracting The amount of income tax withholding allowances) is: to withhold is:

Not over $444 ..........................$0

Over— But not over— of excess over— $444 —$1,177 ....... $0.00 plus 10% —$444

$1,177 —$3,421 ....... $73.30 plus 12% —$1,177 $3,421 —$6,790 ....... $342.58 plus 22% —$3,421 $6,790 —$12,560 ....... $1,083.76 plus 24% —$6,790

$12,560 —$15,829 ....... $2,468.56 plus 32% —$12,560 $15,829 —$23,521 ....... $3,514.64 plus 35% —$15,829 $23,521 .......................................$6,206.84 plus 37% —$23,521

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 $154 ..........................$0

Over— But not over— of excess over— $154 —$551 ......$0.00 plus 10% —$154 $551 —$1,767 ......$39.70 plus 12% —$551

$1,767 —$3,592 ......$185.62 plus 22% —$1,767 $3,592 —$6,717 ......$587.12 plus 24% —$3,592 $6,717 —$8,488 ......$1,337.12 plus 32% —$6,717 $8,488 —$20,988 ......$1,903.84 plus 35% —$8,488

$20,988 ..................................$6,278.84 plus 37% —$20,988

(b) MARRIED person—

If the amount of wages (after subtracting The amount of income tax withholding allowances) is: to withhold is:

Not over $481 ..........................$0

Over— But not over— of excess over— $481 —$1,275 ....... $0.00 plus 10% —$481

$1,275 —$3,706 ....... $79.40 plus 12% —$1,275 $3,706 —$7,356 ....... $371.12 plus 22% —$3,706 $7,356 —$13,606 ....... $1,174.12 plus 24% —$7,356

$13,606 —$17,148 ....... $2,674.12 plus 32% —$13,606 $17,148 —$$25,481 ....... $3,807.11 plus 35% —$17,148 $25,481 ...................................... $6,724.11 plus 37% —$25,481

TABLE 4—MONTHLY Payroll Period

(a) SINGLE person (including head of household)—

If the amount of wages (after subtracting The amount of income tax withholding allowances) is: to withhold is:

Not over $308 ..........................$0

Over— But not over— of excess over— $308 —$1,102 ......$0.00 plus 10% —$308

$1,102 —$3,533 ......$79.40 plus 12% —$1,102 $3,533 —$7,183 ......$371.12 plus 22% —$3,533 $7,183 —$13,433 ......$1,174.12 plus 24% —$7,183 $13,433 —$16,975 ......$2,674.12 plus 32% —$13,433 $16,975 —$41,975 ......$3,807.56 plus 35% —$16,975 $41,975 ..................................$12,557.56 plus 37% —$41,975

(b) MARRIED person—

If the amount of wages (after subtracting The amount of income tax withholding allowances) is: to withhold is:

Not over $963 ..........................$0

Over— But not over— of excess over— $963 —$2,550 ......$0.00 plus 10% —$963 $2,550 —$7,413 ......$158.70 plus 12% —$2,550 $7,413 —$14,713 ......$742.26 plus 22% —$7,413 $14,713 —$27,213 ......$2,348.26 plus 24% —$14,713 $27,213 —$34,296 ......$5,345.26 plus 32% —$27,213 $34,296 —$50,963 ......$7,614.82 plus 35% —$34,296 $50,963 ..................................$13,448.27 plus 37% —$50,963

e x h i B i T 9 - 2 Tables for Percentage Method of Withholding

26441_ch09_hr_270-311_1.indd 284 10/17/18 2:56 PM

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