Publication 15-A

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## Wage Bracket Percentage Method Tables (for Automated Payroll Systems)(p31) |

The
*Wage Bracket Percentage Method Tables*
show the gross wage brackets that apply to each withholding percentage rate for
employees with up to nine withholding allowances. These tables also show the
computation factors for each number of withholding allowances and the applicable
wage bracket. The computation factors are used to figure the amount of
withholding tax by a percentage method.

taxmap/pubs/p15a-010.htm#en_us_publink1000255761## Nonresident alien employees.(p31) |

Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procedure is discussed in Pub. 15. Before you use these tables to figure the federal income tax withholding on the wages of nonresident alien employees, see Pub.
15.

taxmap/pubs/p15a-010.htm#en_us_publink1000255762## Kinds of tables.(p31) |

Two kinds of
*Wage Bracket Percentage Method Tables*
are shown. Each has tables for married and single persons for weekly, biweekly,
semimonthly, and monthly payroll periods.

The difference between the two kinds of tables is the reduction factor to be subtracted from wages before multiplying by the applicable percentage withholding rate. In the tables for
*Computing Income Tax Withholding From Gross Wages*
on pages 32–39, the reduction factor includes both the amount for
withholding allowances claimed and a rate adjustment factor as shown in the
*Alternative 2—Tables for Percentage Method Withholding
Computations* on pages 29–30. In the tables for
*Computing Income Tax Withholding From Wages Exceeding Allowance
Amount*
on pages 40–47, the reduction factor doesn't include an amount for the
number of allowances claimed.

taxmap/pubs/p15a-010.htm#en_us_publink1000255763## Which table to use.(p31) |

Use the kind of wage bracket table that best suits your payroll system. For example, some payroll systems automatically subtract from wages the allowance amount for each employee before finding the amount of tax to withhold. The tables for
*Computing Income Tax Withholding From Wages Exceeding Allowance
Amount*
can be used in these systems. The reduction factors in these tables don't
include the allowance amount that was automatically subtracted before applying
the table factors in the calculation. For other systems that don't separately
subtract the allowance amount, use the tables for
*Computing Income Tax Withholding From Gross Wages.*

taxmap/pubs/p15a-010.htm#en_us_publink1000255764## Rounding.(p31) |

When employers use the
*Wage Bracket Percentage Method Tables*, the tax for the 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 whole 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 $2.50 becomes $3. This rounding meets the tolerances under section 3402(h)(4).

Wage Bracket Percentage Method Tables for Computing

Income Tax Withholding From Gross Wages

(For Wages Paid in 2017)

Income Tax Withholding From Gross Wages

(For Wages Paid in 2017)

Weekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from gross wages ^{1} | Multiply result by— | And gross wages are— | from gross wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0.00 | $224.00 | subtract | $44.00 | 10% | $0.00 | $525.00 | subtract | $166.00 | 10% | |

$224.00 | $774.00 | subtract | $104.00 | 15% | $525.00 | $1,626.00 | subtract | $285.67 | 15% | |

0 | $774.00 | $1,812.00 | subtract | $372.00 | 25% | $1,626.00 | $3,111.00 | subtract | $821.80 | 25% |

$1,812.00 | $3,730.00 | subtract | $526.29 | 28% | $3,111.00 | $4,654.00 | subtract | $1,067.07 | 28% | |

$3,730.00 | $8,058.00 | subtract | $1,011.70 | 33% | $4,654.00 | $8,180.00 | subtract | $1,610.55 | 33% | |

$8,058.00 | $8,090.00 | subtract | $1,414.34 | 35% | $8,180.00 | $9,218.00 | subtract | $1,985.94 | 35% | |

$8,090.00 | subtract | $2,189.80 | 39.6% | $9,218.00 | subtract | $2,826.03 | 39.6% | |||

$0.00 | $301.88 | subtract | $121.88 | 10% | $0.00 | $602.88 | subtract | $243.88 | 10% | |

$301.88 | $851.88 | subtract | $181.88 | 15% | $602.88 | $1,703.88 | subtract | $363.55 | 15% | |

1 | $851.88 | $1,889.88 | subtract | $449.88 | 25% | $1,703.88 | $3,188.88 | subtract | $899.68 | 25% |

$1,889.88 | $3,807.88 | subtract | $604.17 | 28% | $3,188.88 | $4,731.88 | subtract | $1,144.95 | 28% | |

$3,807.88 | $8,135.88 | subtract | $1,089.58 | 33% | $4,731.88 | $8,257.88 | subtract | $1,688.43 | 33% | |

$8,135.88 | $8,167.88 | subtract | $1,492.22 | 35% | $8,257.88 | $9,295.88 | subtract | $2,063.82 | 35% | |

$8,167.88 | subtract | $2,267.68 | 39.6% | $9,295.88 | subtract | $2,903.91 | 39.6% | |||

$0.00 | $379.76 | subtract | $199.76 | 10% | $0.00 | $680.76 | subtract | $321.76 | 10% | |

$379.76 | $929.76 | subtract | $259.76 | 15% | $680.76 | $1,781.76 | subtract | $441.43 | 15% | |

2 | $929.76 | $1,967.76 | subtract | $527.76 | 25% | $1,781.76 | $3,266.76 | subtract | $977.56 | 25% |

$1,967.76 | $3,885.76 | subtract | $682.05 | 28% | $3,266.76 | $4,809.76 | subtract | $1,222.83 | 28% | |

$3,885.76 | $8,213.76 | subtract | $1,167.46 | 33% | $4,809.76 | $8,335.76 | subtract | $1,766.31 | 33% | |

$8,213.76 | $8,245.76 | subtract | $1,570.10 | 35% | $8,335.76 | $9,373.76 | subtract | $2,141.70 | 35% | |

$8,245.76 | subtract | $2,345.56 | 39.6% | $9,373.76 | subtract | $2,981.79 | 39.6% | |||

$0.00 | $457.64 | subtract | $277.64 | 10% | $0.00 | $758.64 | subtract | $399.64 | 10% | |

$457.64 | $1,007.64 | subtract | $337.64 | 15% | $758.64 | $1,859.64 | subtract | $519.31 | 15% | |

3 | $1,007.64 | $2,045.64 | subtract | $605.64 | 25% | $1,859.64 | $3,344.64 | subtract | $1,055.44 | 25% |

$2,045.64 | $3,963.64 | subtract | $759.93 | 28% | $3,344.64 | $4,887.64 | subtract | $1,300.71 | 28% | |

$3,963.64 | $8,291.64 | subtract | $1,245.34 | 33% | $4,887.64 | $8,413.64 | subtract | $1,844.19 | 33% | |

$8,291.64 | $8,323.64 | subtract | $1,647.98 | 35% | $8,413.64 | $9,451.64 | subtract | $2,219.58 | 35% | |

$8,323.64 | subtract | $2,423.44 | 39.6% | $9,451.64 | subtract | $3,059.67 | 39.6% | |||

$0.00 | $535.52 | subtract | $355.52 | 10% | $0.00 | $836.52 | subtract | $477.52 | 10% | |

$535.52 | $1,085.52 | subtract | $415.52 | 15% | $836.52 | $1,937.52 | subtract | $597.19 | 15% | |

4 | $1,085.52 | $2,123.52 | subtract | $683.52 | 25% | $1,937.52 | $3,422.52 | subtract | $1,133.32 | 25% |

$2,123.52 | $4,041.52 | subtract | $837.81 | 28% | $3,422.52 | $4,965.52 | subtract | $1,378.59 | 28% | |

$4,041.52 | $8,369.52 | subtract | $1,323.22 | 33% | $4,965.52 | $8,491.52 | subtract | $1,922.07 | 33% | |

$8,369.52 | $8,401.52 | subtract | $1,725.86 | 35% | $8,491.52 | $9,529.52 | subtract | $2,297.46 | 35% | |

$8,401.52 | subtract | $2,501.32 | 39.6% | $9,529.52 | subtract | $3,137.55 | 39.6% | |||

$0.00 | $613.40 | subtract | $433.40 | 10% | $0.00 | $914.40 | subtract | $555.40 | 10% | |

$613.40 | $1,163.40 | subtract | $493.40 | 15% | $914.40 | $2,015.40 | subtract | $675.07 | 15% | |

5 | $1,163.40 | $2,201.40 | subtract | $761.40 | 25% | $2,015.40 | $3,500.40 | subtract | $1,211.20 | 25% |

$2,201.40 | $4,119.40 | subtract | $915.69 | 28% | $3,500.40 | $5,043.40 | subtract | $1,456.47 | 28% | |

$4,119.40 | $8,447.40 | subtract | $1,401.10 | 33% | $5,043.40 | $8,569.40 | subtract | $1,999.95 | 33% | |

$8,447.40 | $8,479.40 | subtract | $1,803.74 | 35% | $8,569.40 | $9,607.40 | subtract | $2,375.34 | 35% | |

$8,479.40 | subtract | $2,579.20 | 39.6% | $9,607.40 | subtract | $3,215.43 | 39.6% | |||

$0.00 | $691.28 | subtract | $511.28 | 10% | $0.00 | $992.28 | subtract | $633.28 | 10% | |

$691.28 | $1,241.28 | subtract | $571.28 | 15% | $992.28 | $2,093.28 | subtract | $752.95 | 15% | |

6 | $1,241.28 | $2,279.28 | subtract | $839.28 | 25% | $2,093.28 | $3,578.28 | subtract | $1,289.08 | 25% |

$2,279.28 | $4,197.28 | subtract | $993.57 | 28% | $3,578.28 | $5,121.28 | subtract | $1,534.35 | 28% | |

$4,197.28 | $8,525.28 | subtract | $1,478.98 | 33% | $5,121.28 | $8,647.28 | subtract | $2,077.83 | 33% | |

$8,525.28 | $8,557.28 | subtract | $1,881.62 | 35% | $8,647.28 | $9,685.28 | subtract | $2,453.22 | 35% | |

$8,557.28 | subtract | $2,657.08 | 39.6% | $9,685.28 | subtract | $3,293.31 | 39.6% | |||

$0.00 | $769.16 | subtract | $589.16 | 10% | $0.00 | $1,070.16 | subtract | $711.16 | 10% | |

$769.16 | $1,319.16 | subtract | $649.16 | 15% | $1,070.16 | $2,171.16 | subtract | $830.83 | 15% | |

7 | $1,319.16 | $2,357.16 | subtract | $917.16 | 25% | $2,171.16 | $3,656.16 | subtract | $1,366.96 | 25% |

$2,357.16 | $4,275.16 | subtract | $1,071.45 | 28% | $3,656.16 | $5,199.16 | subtract | $1,612.23 | 28% | |

$4,275.16 | $8,603.16 | subtract | $1,556.86 | 33% | $5,199.16 | $8,725.16 | subtract | $2,155.71 | 33% | |

$8,603.16 | $8,635.16 | subtract | $1,959.50 | 35% | $8,725.16 | $9,763.16 | subtract | $2,531.10 | 35% | |

$8,635.16 | subtract | $2,734.96 | 39.6% | $9,763.16 | subtract | $3,371.19 | 39.6% | |||

$0.00 | $847.04 | subtract | $667.04 | 10% | $0.00 | $1,148.04 | subtract | $789.04 | 10% | |

$847.04 | $1,397.04 | subtract | $727.04 | 15% | $1,148.04 | $2,249.04 | subtract | $908.71 | 15% | |

8 | $1,397.04 | $2,435.04 | subtract | $995.04 | 25% | $2,249.04 | $3,734.04 | subtract | $1,444.84 | 25% |

$2,435.04 | $4,353.04 | subtract | $1,149.33 | 28% | $3,734.04 | $5,277.04 | subtract | $1,690.11 | 28% | |

$4,353.04 | $8,681.04 | subtract | $1,634.74 | 33% | $5,277.04 | $8,803.04 | subtract | $2,233.59 | 33% | |

$8,681.04 | $8,713.04 | subtract | $2,037.38 | 35% | $8,803.04 | $9,841.04 | subtract | $2,608.98 | 35% | |

$8,713.04 | subtract | $2,812.84 | 39.6% | $9,841.04 | subtract | $3,449.07 | 39.6% | |||

$0.00 | $924.92 | subtract | $744.92 | 10% | $0.00 | $1,225.92 | subtract | $866.92 | 10% | |

$924.92 | $1,474.92 | subtract | $804.92 | 15% | $1,225.92 | $2,326.92 | subtract | $986.59 | 15% | |

9^{2} | $1,474.92 | $2,512.92 | subtract | $1,072.92 | 25% | $2,326.92 | $3,811.92 | subtract | $1,522.72 | 25% |

$2,512.92 | $4,430.92 | subtract | $1,227.21 | 28% | $3,811.92 | $5,354.92 | subtract | $1,767.99 | 28% | |

$4,430.92 | $8,758.92 | subtract | $1,712.62 | 33% | $5,354.92 | $8,880.92 | subtract | $2,311.47 | 33% | |

$8,758.92 | $8,790.92 | subtract | $2,115.26 | 35% | $8,880.92 | $9,918.92 | subtract | $2,686.86 | 35% | |

$8,790.92 | subtract | $2,890.72 | 39.6% | $9,918.92 | subtract | $3,526.95 | 39.6% | |||

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.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in 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 the subsection by $77.90 for each additional allowance claimed.
| ||||||||||

Income Tax Withholding From Gross Wages

(For Wages Paid in 2017)

Bi-Weekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from gross wages ^{1} | Multiply result by— | And gross wages are— | from gross wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0.00 | $447.00 | subtract | $88.00 | 10% | $0.00 | $1,050.00 | subtract | $333.00 | 10% | |

$447.00 | $1,548.00 | subtract | $207.67 | 15% | $1,050.00 | $3,252.00 | subtract | $572.00 | 15% | |

0 | $1,548.00 | $3,623.00 | subtract | $743.80 | 25% | $3,252.00 | $6,221.00 | subtract | $1,644.00 | 25% |

$3,623.00 | $7,460.00 | subtract | $1,052.29 | 28% | $6,221.00 | $9,308.00 | subtract | $2,134.39 | 28% | |

$7,460.00 | $16,115.00 | subtract | $2,023.15 | 33% | $9,308.00 | $16,360.00 | subtract | $3,221.30 | 33% | |

$16,115.00 | $16,181.00 | subtract | $2,828.40 | 35% | $16,360.00 | $18,437.00 | subtract | $3,972.09 | 35% | |

$16,181.00 | subtract | $4,379.46 | 39.6% | $18,437.00 | subtract | $5,652.35 | 39.6% | |||

$0.00 | $602.77 | subtract | $243.77 | 10% | $0.00 | $1,205.77 | subtract | $488.77 | 10% | |

$602.77 | $1,703.77 | subtract | $363.44 | 15% | $1,205.77 | $3,407.77 | subtract | $727.77 | 15% | |

1 | $1,703.77 | $3,778.77 | subtract | $899.57 | 25% | $3,407.77 | $6,376.77 | subtract | $1,799.77 | 25% |

$3,778.77 | $7,615.77 | subtract | $1,208.06 | 28% | $6,376.77 | $9,463.77 | subtract | $2,290.16 | 28% | |

$7,615.77 | $16,270.77 | subtract | $2,178.92 | 33% | $9,463.77 | $16,515.77 | subtract | $3,377.07 | 33% | |

$16,270.77 | $16,336.77 | subtract | $2,984.17 | 35% | $16,515.77 | $18,592.77 | subtract | $4,127.86 | 35% | |

$16,336.77 | subtract | $4,535.23 | 39.6% | $18,592.77 | subtract | $5,808.12 | 39.6% | |||

$0.00 | $758.54 | subtract | $399.54 | 10% | $0.00 | $1,361.54 | subtract | $644.54 | 10% | |

$758.54 | $1,859.54 | subtract | $519.21 | 15% | $1,361.54 | $3,563.54 | subtract | $883.54 | 15% | |

2 | $1,859.54 | $3,934.54 | subtract | $1,055.34 | 25% | $3,563.54 | $6,532.54 | subtract | $1,955.54 | 25% |

$3,934.54 | $7,771.54 | subtract | $1,363.83 | 28% | $6,532.54 | $9,619.54 | subtract | $2,445.93 | 28% | |

$7,771.54 | $16,426.54 | subtract | $2,334.69 | 33% | $9,619.54 | $16,671.54 | subtract | $3,532.84 | 33% | |

$16,426.54 | $16,492.54 | subtract | $3,139.94 | 35% | $16,671.54 | $18,748.54 | subtract | $4,283.63 | 35% | |

$16,492.54 | subtract | $4,691.00 | 39.6% | $18,748.54 | subtract | $5,963.89 | 39.6% | |||

$0.00 | $914.31 | subtract | $555.31 | 10% | $0.00 | $1,517.31 | subtract | $800.31 | 10% | |

$914.31 | $2,015.31 | subtract | $674.98 | 15% | $1,517.31 | $3,719.31 | subtract | $1,039.31 | 15% | |

3 | $2,015.31 | $4,090.31 | subtract | $1,211.11 | 25% | $3,719.31 | $6,688.31 | subtract | $2,111.31 | 25% |

$4,090.31 | $7,927.31 | subtract | $1,519.60 | 28% | $6,688.31 | $9,775.31 | subtract | $2,601.70 | 28% | |

$7,927.31 | $16,582.31 | subtract | $2,490.46 | 33% | $9,775.31 | $16,827.31 | subtract | $3,688.61 | 33% | |

$16,582.31 | $16,648.31 | subtract | $3,295.71 | 35% | $16,827.31 | $18,904.31 | subtract | $4,439.40 | 35% | |

$16,648.31 | subtract | $4,846.77 | 39.6% | $18,904.31 | subtract | $6,119.66 | 39.6% | |||

$0.00 | $1,070.08 | subtract | $711.08 | 10% | $0.00 | $1,673.08 | subtract | $956.08 | 10% | |

$1,070.08 | $2,171.08 | subtract | $830.75 | 15% | $1,673.08 | $3,875.08 | subtract | $1,195.08 | 15% | |

4 | $2,171.08 | $4,246.08 | subtract | $1,366.88 | 25% | $3,875.08 | $6,844.08 | subtract | $2,267.08 | 25% |

$4,246.08 | $8,083.08 | subtract | $1,675.37 | 28% | $6,844.08 | $9,931.08 | subtract | $2,757.47 | 28% | |

$8,083.08 | $16,738.08 | subtract | $2,646.23 | 33% | $9,931.08 | $16,983.08 | subtract | $3,844.38 | 33% | |

$16,738.08 | $16,804.08 | subtract | $3,451.48 | 35% | $16,983.08 | $19,060.08 | subtract | $4,595.17 | 35% | |

$16,804.08 | subtract | $5,002.54 | 39.6% | $19,060.08 | subtract | $6,275.43 | 39.6% | |||

$0.00 | $1,225.85 | subtract | $866.85 | 10% | $0.00 | $1,828.85 | subtract | $1,111.85 | 10% | |

$1,225.85 | $2,326.85 | subtract | $986.52 | 15% | $1,828.85 | $4,030.85 | subtract | $1,350.85 | 15% | |

5 | $2,326.85 | $4,401.85 | subtract | $1,522.65 | 25% | $4,030.85 | $6,999.85 | subtract | $2,422.85 | 25% |

$4,401.85 | $8,238.85 | subtract | $1,831.14 | 28% | $6,999.85 | $10,086.85 | subtract | $2,913.24 | 28% | |

$8,238.85 | $16,893.85 | subtract | $2,802.00 | 33% | $10,086.85 | $17,138.85 | subtract | $4,000.15 | 33% | |

$16,893.85 | $16,959.85 | subtract | $3,607.25 | 35% | $17,138.85 | $19,215.85 | subtract | $4,750.94 | 35% | |

$16,959.85 | subtract | $5,158.31 | 39.6% | $19,215.85 | subtract | $6,431.20 | 39.6% | |||

$0.00 | $1,381.62 | subtract | $1,022.62 | 10% | $0.00 | $1,984.62 | subtract | $1,267.62 | 10% | |

$1,381.62 | $2,482.62 | subtract | $1,142.29 | 15% | $1,984.62 | $4,186.62 | subtract | $1,506.62 | 15% | |

6 | $2,482.62 | $4,557.62 | subtract | $1,678.42 | 25% | $4,186.62 | $7,155.62 | subtract | $2,578.62 | 25% |

$4,557.62 | $8,394.62 | subtract | $1,986.91 | 28% | $7,155.62 | $10,242.62 | subtract | $3,069.01 | 28% | |

$8,394.62 | $17,049.62 | subtract | $2,957.77 | 33% | $10,242.62 | $17,294.62 | subtract | $4,155.92 | 33% | |

$17,049.62 | $17,115.62 | subtract | $3,763.02 | 35% | $17,294.62 | $19,371.62 | subtract | $4,906.71 | 35% | |

$17,115.62 | subtract | $5,314.08 | 39.6% | $19,371.62 | subtract | $6,586.97 | 39.6% | |||

$0.00 | $1,537.39 | subtract | $1,178.39 | 10% | $0.00 | $2,140.39 | subtract | $1,423.39 | 10% | |

$1,537.39 | $2,638.39 | subtract | $1,298.06 | 15% | $2,140.39 | $4,342.39 | subtract | $1,662.39 | 15% | |

7 | $2,638.39 | $4,713.39 | subtract | $1,834.19 | 25% | $4,342.39 | $7,311.39 | subtract | $2,734.39 | 25% |

$4,713.39 | $8,550.39 | subtract | $2,142.68 | 28% | $7,311.39 | $10,398.39 | subtract | $3,224.78 | 28% | |

$8,550.39 | $17,205.39 | subtract | $3,113.54 | 33% | $10,398.39 | $17,450.39 | subtract | $4,311.69 | 33% | |

$17,205.39 | $17,271.39 | subtract | $3,918.79 | 35% | $17,450.39 | $19,527.39 | subtract | $5,062.48 | 35% | |

$17,271.39 | subtract | $5,469.85 | 39.6% | $19,527.39 | subtract | $6,742.74 | 39.6% | |||

$0.00 | $1,693.16 | subtract | $1,334.16 | 10% | $0.00 | $2,296.16 | subtract | $1,579.16 | 10% | |

$1,693.16 | $2,794.16 | subtract | $1,453.83 | 15% | $2,296.16 | $4,498.16 | subtract | $1,818.16 | 15% | |

8 | $2,794.16 | $4,869.16 | subtract | $1,989.96 | 25% | $4,498.16 | $7,467.16 | subtract | $2,890.16 | 25% |

$4,869.16 | $8,706.16 | subtract | $2,298.45 | 28% | $7,467.16 | $10,554.16 | subtract | $3,380.55 | 28% | |

$8,706.16 | $17,361.16 | subtract | $3,269.31 | 33% | $10,554.16 | $17,606.16 | subtract | $4,467.46 | 33% | |

$17,361.16 | $17,427.16 | subtract | $4,074.56 | 35% | $17,606.16 | $19,683.16 | subtract | $5,218.25 | 35% | |

$17,427.16 | subtract | $5,625.62 | 39.6% | $19,683.16 | subtract | $6,898.51 | 39.6% | |||

$0.00 | $1,848.93 | subtract | $1,489.93 | 10% | $0.00 | $2,451.93 | subtract | $1,734.93 | 10% | |

$1,848.93 | $2,949.93 | subtract | $1,609.60 | 15% | $2,451.93 | $4,653.93 | subtract | $1,973.93 | 15% | |

9^{2} | $2,949.93 | $5,024.93 | subtract | $2,145.73 | 25% | $4,653.93 | $7,622.93 | subtract | $3,045.93 | 25% |

$5,024.93 | $8,861.93 | subtract | $2,454.22 | 28% | $7,622.93 | $10,709.93 | subtract | $3,536.32 | 28% | |

$8,861.93 | $17,516.93 | subtract | $3,425.08 | 33% | $10,709.93 | $17,761.93 | subtract | $4,623.23 | 33% | |

$17,516.93 | $17,582.93 | subtract | $4,230.33 | 35% | $17,761.93 | $19,838.93 | subtract | $5,374.02 | 35% | |

$17,582.93 | subtract | $5,781.39 | 39.6% | $19,838.93 | subtract | $7,054.28 | 39.6% | |||

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.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in 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 the subsection by $155.80 for each additional allowance claimed.
| ||||||||||

Income Tax Withholding From Gross Wages

(For Wages Paid in 2017)

Semi-Monthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from gross wages ^{1} | Multiply result by— | And gross wages are— | from gross wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0.00 | $484.00 | subtract | $96.00 | 10% | $0.00 | $1,138.00 | subtract | $360.00 | 10% | |

$484.00 | $1,677.00 | subtract | $225.33 | 15% | $1,138.00 | $3,523.00 | subtract | $619.33 | 15% | |

0 | $1,677.00 | $3,925.00 | subtract | $806.00 | 25% | $3,523.00 | $6,740.00 | subtract | $1,780.80 | 25% |

$3,925.00 | $8,081.00 | subtract | $1,140.18 | 28% | $6,740.00 | $10,083.00 | subtract | $2,312.14 | 28% | |

$8,081.00 | $17,458.00 | subtract | $2,191.82 | 33% | $10,083.00 | $17,723.00 | subtract | $3,489.55 | 33% | |

$17,458.00 | $17,529.00 | subtract | $3,064.17 | 35% | $17,723.00 | $19,973.00 | subtract | $4,302.89 | 35% | |

$17,529.00 | subtract | $4,744.43 | 39.6% | $19,973.00 | subtract | $6,123.15 | 39.6% | |||

$0.00 | $652.75 | subtract | $264.75 | 10% | $0.00 | $1,306.75 | subtract | $528.75 | 10% | |

$652.75 | $1,845.75 | subtract | $394.08 | 15% | $1,306.75 | $3,691.75 | subtract | $788.08 | 15% | |

1 | $1,845.75 | $4,093.75 | subtract | $974.75 | 25% | $3,691.75 | $6,908.75 | subtract | $1,949.55 | 25% |

$4,093.75 | $8,249.75 | subtract | $1,308.93 | 28% | $6,908.75 | $10,251.75 | subtract | $2,480.89 | 28% | |

$8,249.75 | $17,626.75 | subtract | $2,360.57 | 33% | $10,251.75 | $17,891.75 | subtract | $3,658.30 | 33% | |

$17,626.75 | $17,697.75 | subtract | $3,232.92 | 35% | $17,891.75 | $20,141.75 | subtract | $4,471.64 | 35% | |

$17,697.75 | subtract | $4,913.18 | 39.6% | $20,141.75 | subtract | $6,291.90 | 39.6% | |||

$0.00 | $821.50 | subtract | $433.50 | 10% | $0.00 | $1,475.50 | subtract | $697.50 | 10% | |

$821.50 | $2,014.50 | subtract | $562.83 | 15% | $1,475.50 | $3,860.50 | subtract | $956.83 | 15% | |

2 | $2,014.50 | $4,262.50 | subtract | $1,143.50 | 25% | $3,860.50 | $7,077.50 | subtract | $2,118.30 | 25% |

$4,262.50 | $8,418.50 | subtract | $1,477.68 | 28% | $7,077.50 | $10,420.50 | subtract | $2,649.64 | 28% | |

$8,418.50 | $17,795.50 | subtract | $2,529.32 | 33% | $10,420.50 | $18,060.50 | subtract | $3,827.05 | 33% | |

$17,795.50 | $17,866.50 | subtract | $3,401.67 | 35% | $18,060.50 | $20,310.50 | subtract | $4,640.39 | 35% | |

$17,866.50 | subtract | $5,081.93 | 39.6% | $20,310.50 | subtract | $6,460.65 | 39.6% | |||

$0.00 | $990.25 | subtract | $602.25 | 10% | $0.00 | $1,644.25 | subtract | $866.25 | 10% | |

$990.25 | $2,183.25 | subtract | $731.58 | 15% | $1,644.25 | $4,029.25 | subtract | $1,125.58 | 15% | |

3 | $2,183.25 | $4,431.25 | subtract | $1,312.25 | 25% | $4,029.25 | $7,246.25 | subtract | $2,287.05 | 25% |

$4,431.25 | $8,587.25 | subtract | $1,646.43 | 28% | $7,246.25 | $10,589.25 | subtract | $2,818.39 | 28% | |

$8,587.25 | $17,964.25 | subtract | $2,698.07 | 33% | $10,589.25 | $18,229.25 | subtract | $3,995.80 | 33% | |

$17,964.25 | $18,035.25 | subtract | $3,570.42 | 35% | $18,229.25 | $20,479.25 | subtract | $4,809.14 | 35% | |

$18,035.25 | subtract | $5,250.68 | 39.6% | $20,479.25 | subtract | $6,629.40 | 39.6% | |||

$0.00 | $1,159.00 | subtract | $771.00 | 10% | $0.00 | $1,813.00 | subtract | $1,035.00 | 10% | |

$1,159.00 | $2,352.00 | subtract | $900.33 | 15% | $1,813.00 | $4,198.00 | subtract | $1,294.33 | 15% | |

4 | $2,352.00 | $4,600.00 | subtract | $1,481.00 | 25% | $4,198.00 | $7,415.00 | subtract | $2,455.80 | 25% |

$4,600.00 | $8,756.00 | subtract | $1,815.18 | 28% | $7,415.00 | $10,758.00 | subtract | $2,987.14 | 28% | |

$8,756.00 | $18,133.00 | subtract | $2,866.82 | 33% | $10,758.00 | $18,398.00 | subtract | $4,164.55 | 33% | |

$18,133.00 | $18,204.00 | subtract | $3,739.17 | 35% | $18,398.00 | $20,648.00 | subtract | $4,977.89 | 35% | |

$18,204.00 | subtract | $5,419.43 | 39.6% | $20,648.00 | subtract | $6,798.15 | 39.6% | |||

$0.00 | $1,327.75 | subtract | $939.75 | 10% | $0.00 | $1,981.75 | subtract | $1,203.75 | 10% | |

$1,327.75 | $2,520.75 | subtract | $1,069.08 | 15% | $1,981.75 | $4,366.75 | subtract | $1,463.08 | 15% | |

5 | $2,520.75 | $4,768.75 | subtract | $1,649.75 | 25% | $4,366.75 | $7,583.75 | subtract | $2,624.55 | 25% |

$4,768.75 | $8,924.75 | subtract | $1,983.93 | 28% | $7,583.75 | $10,926.75 | subtract | $3,155.89 | 28% | |

$8,924.75 | $18,301.75 | subtract | $3,035.57 | 33% | $10,926.75 | $18,566.75 | subtract | $4,333.30 | 33% | |

$18,301.75 | $18,372.75 | subtract | $3,907.92 | 35% | $18,566.75 | $20,816.75 | subtract | $5,146.64 | 35% | |

$18,372.75 | subtract | $5,588.18 | 39.6% | $20,816.75 | subtract | $6,966.90 | 39.6% | |||

$0.00 | $1,496.50 | subtract | $1,108.50 | 10% | $0.00 | $2,150.50 | subtract | $1,372.50 | 10% | |

$1,496.50 | $2,689.50 | subtract | $1,237.83 | 15% | $2,150.50 | $4,535.50 | subtract | $1,631.83 | 15% | |

6 | $2,689.50 | $4,937.50 | subtract | $1,818.50 | 25% | $4,535.50 | $7,752.50 | subtract | $2,793.30 | 25% |

$4,937.50 | $9,093.50 | subtract | $2,152.68 | 28% | $7,752.50 | $11,095.50 | subtract | $3,324.64 | 28% | |

$9,093.50 | $18,470.50 | subtract | $3,204.32 | 33% | $11,095.50 | $18,735.50 | subtract | $4,502.05 | 33% | |

$18,470.50 | $18,541.50 | subtract | $4,076.67 | 35% | $18,735.50 | $20,985.50 | subtract | $5,315.39 | 35% | |

$18,541.50 | subtract | $5,756.93 | 39.6% | $20,985.50 | subtract | $7,135.65 | 39.6% | |||

$0.00 | $1,665.25 | subtract | $1,277.25 | 10% | $0.00 | $2,319.25 | subtract | $1,541.25 | 10% | |

$1,665.25 | $2,858.25 | subtract | $1,406.58 | 15% | $2,319.25 | $4,704.25 | subtract | $1,800.58 | 15% | |

7 | $2,858.25 | $5,106.25 | subtract | $1,987.25 | 25% | $4,704.25 | $7,921.25 | subtract | $2,962.05 | 25% |

$5,106.25 | $9,262.25 | subtract | $2,321.43 | 28% | $7,921.25 | $11,264.25 | subtract | $3,493.39 | 28% | |

$9,262.25 | $18,639.25 | subtract | $3,373.07 | 33% | $11,264.25 | $18,904.25 | subtract | $4,670.80 | 33% | |

$18,639.25 | $18,710.25 | subtract | $4,245.42 | 35% | $18,904.25 | $21,154.25 | subtract | $5,484.14 | 35% | |

$18,710.25 | subtract | $5,925.68 | 39.6% | $21,154.25 | subtract | $7,304.40 | 39.6% | |||

$0.00 | $1,834.00 | subtract | $1,446.00 | 10% | $0.00 | $2,488.00 | subtract | $1,710.00 | 10% | |

$1,834.00 | $3,027.00 | subtract | $1,575.33 | 15% | $2,488.00 | $4,873.00 | subtract | $1,969.33 | 15% | |

8 | $3,027.00 | $5,275.00 | subtract | $2,156.00 | 25% | $4,873.00 | $8,090.00 | subtract | $3,130.80 | 25% |

$5,275.00 | $9,431.00 | subtract | $2,490.18 | 28% | $8,090.00 | $11,433.00 | subtract | $3,662.14 | 28% | |

$9,431.00 | $18,808.00 | subtract | $3,541.82 | 33% | $11,433.00 | $19,073.00 | subtract | $4,839.55 | 33% | |

$18,808.00 | $18,879.00 | subtract | $4,414.17 | 35% | $19,073.00 | $21,323.00 | subtract | $5,652.89 | 35% | |

$18,879.00 | subtract | $6,094.43 | 39.6% | $21,323.00 | subtract | $7,473.15 | 39.6% | |||

$0.00 | $2,002.75 | subtract | $1,614.75 | 10% | $0.00 | $2,656.75 | subtract | $1,878.75 | 10% | |

$2,002.75 | $3,195.75 | subtract | $1,744.08 | 15% | $2,656.75 | $5,041.75 | subtract | $2,138.08 | 15% | |

9^{2} | $3,195.75 | $5,443.75 | subtract | $2,324.75 | 25% | $5,041.75 | $8,258.75 | subtract | $3,299.55 | 25% |

$5,443.75 | $9,599.75 | subtract | $2,658.93 | 28% | $8,258.75 | $11,601.75 | subtract | $3,830.89 | 28% | |

$9,599.75 | $18,976.75 | subtract | $3,710.57 | 33% | $11,601.75 | $19,241.75 | subtract | $5,008.30 | 33% | |

$18,976.75 | $19,047.75 | subtract | $4,582.92 | 35% | $19,241.75 | $21,491.75 | subtract | $5,821.64 | 35% | |

$19,047.75 | subtract | $6,263.18 | 39.6% | $21,491.75 | subtract | $7,641.90 | 39.6% | |||

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.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in 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 the subsection by $168.80 for each additional allowance claimed.
| ||||||||||

Income Tax Withholding From Gross Wages

(For Wages Paid in 2017)

Monthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from gross wages ^{1} | Multiply result by— | And gross wages are— | from gross wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0.00 | $969.00 | subtract | $192.00 | 10% | $0.00 | $2,275.00 | subtract | $721.00 | 10% | |

$969.00 | $3,354.00 | subtract | $451.00 | 15% | $2,275.00 | $7,046.00 | subtract | $1,239.00 | 15% | |

0 | $3,354.00 | $7,850.00 | subtract | $1,612.20 | 25% | $7,046.00 | $13,479.00 | subtract | $3,561.80 | 25% |

$7,850.00 | $16,163.00 | subtract | $2,280.54 | 28% | $13,479.00 | $20,167.00 | subtract | $4,624.36 | 28% | |

$16,163.00 | $34,917.00 | subtract | $4,383.94 | 33% | $20,167.00 | $35,446.00 | subtract | $6,979.30 | 33% | |

$34,917.00 | $35,058.00 | subtract | $6,128.69 | 35% | $35,446.00 | $39,946.00 | subtract | $8,605.97 | 35% | |

$35,058.00 | subtract | $9,489.16 | 39.6% | $39,946.00 | subtract | $12,246.48 | 39.6% | |||

$0.00 | $1,306.50 | subtract | $529.50 | 10% | $0.00 | $2,612.50 | subtract | $1,058.50 | 10% | |

$1,306.50 | $3,691.50 | subtract | $788.50 | 15% | $2,612.50 | $7,383.50 | subtract | $1,576.50 | 15% | |

1 | $3,691.50 | $8,187.50 | subtract | $1,949.70 | 25% | $7,383.50 | $13,816.50 | subtract | $3,899.30 | 25% |

$8,187.50 | $16,500.50 | subtract | $2,618.04 | 28% | $13,816.50 | $20,504.50 | subtract | $4,961.86 | 28% | |

$16,500.50 | $35,254.50 | subtract | $4,721.44 | 33% | $20,504.50 | $35,783.50 | subtract | $7,316.80 | 33% | |

$35,254.50 | $35,395.50 | subtract | $6,466.19 | 35% | $35,783.50 | $40,283.50 | subtract | $8,943.47 | 35% | |

$35,395.50 | subtract | $9,826.66 | 39.6% | $40,283.50 | subtract | $12,583.98 | 39.6% | |||

$0.00 | $1,644.00 | subtract | $867.00 | 10% | $0.00 | $2,950.00 | subtract | $1,396.00 | 10% | |

$1,644.00 | $4,029.00 | subtract | $1,126.00 | 15% | $2,950.00 | $7,721.00 | subtract | $1,914.00 | 15% | |

2 | $4,029.00 | $8,525.00 | subtract | $2,287.20 | 25% | $7,721.00 | $14,154.00 | subtract | $4,236.80 | 25% |

$8,525.00 | $16,838.00 | subtract | $2,955.54 | 28% | $14,154.00 | $20,842.00 | subtract | $5,299.36 | 28% | |

$16,838.00 | $35,592.00 | subtract | $5,058.94 | 33% | $20,842.00 | $36,121.00 | subtract | $7,654.30 | 33% | |

$35,592.00 | $35,733.00 | subtract | $6,803.69 | 35% | $36,121.00 | $40,621.00 | subtract | $9,280.97 | 35% | |

$35,733.00 | subtract | $10,164.16 | 39.6% | $40,621.00 | subtract | $12,921.48 | 39.6% | |||

$0.00 | $1,981.50 | subtract | $1,204.50 | 10% | $0.00 | $3,287.50 | subtract | $1,733.50 | 10% | |

$1,981.50 | $4,366.50 | subtract | $1,463.50 | 15% | $3,287.50 | $8,058.50 | subtract | $2,251.50 | 15% | |

3 | $4,366.50 | $8,862.50 | subtract | $2,624.70 | 25% | $8,058.50 | $14,491.50 | subtract | $4,574.30 | 25% |

$8,862.50 | $17,175.50 | subtract | $3,293.04 | 28% | $14,491.50 | $21,179.50 | subtract | $5,636.86 | 28% | |

$17,175.50 | $35,929.50 | subtract | $5,396.44 | 33% | $21,179.50 | $36,458.50 | subtract | $7,991.80 | 33% | |

$35,929.50 | $36,070.50 | subtract | $7,141.19 | 35% | $36,458.50 | $40,958.50 | subtract | $9,618.47 | 35% | |

$36,070.50 | subtract | $10,501.66 | 39.6% | $40,958.50 | subtract | $13,258.98 | 39.6% | |||

$0.00 | $2,319.00 | subtract | $1,542.00 | 10% | $0.00 | $3,625.00 | subtract | $2,071.00 | 10% | |

$2,319.00 | $4,704.00 | subtract | $1,801.00 | 15% | $3,625.00 | $8,396.00 | subtract | $2,589.00 | 15% | |

4 | $4,704.00 | $9,200.00 | subtract | $2,962.20 | 25% | $8,396.00 | $14,829.00 | subtract | $4,911.80 | 25% |

$9,200.00 | $17,513.00 | subtract | $3,630.54 | 28% | $14,829.00 | $21,517.00 | subtract | $5,974.36 | 28% | |

$17,513.00 | $36,267.00 | subtract | $5,733.94 | 33% | $21,517.00 | $36,796.00 | subtract | $8,329.30 | 33% | |

$36,267.00 | $36,408.00 | subtract | $7,478.69 | 35% | $36,796.00 | $41,296.00 | subtract | $9,955.97 | 35% | |

$36,408.00 | subtract | $10,839.16 | 39.6% | $41,296.00 | subtract | $13,596.48 | 39.6% | |||

$0.00 | $2,656.50 | subtract | $1,879.50 | 10% | $0.00 | $3,962.50 | subtract | $2,408.50 | 10% | |

$2,656.50 | $5,041.50 | subtract | $2,138.50 | 15% | $3,962.50 | $8,733.50 | subtract | $2,926.50 | 15% | |

5 | $5,041.50 | $9,537.50 | subtract | $3,299.70 | 25% | $8,733.50 | $15,166.50 | subtract | $5,249.30 | 25% |

$9,537.50 | $17,850.50 | subtract | $3,968.04 | 28% | $15,166.50 | $21,854.50 | subtract | $6,311.86 | 28% | |

$17,850.50 | $36,604.50 | subtract | $6,071.44 | 33% | $21,854.50 | $37,133.50 | subtract | $8,666.80 | 33% | |

$36,604.50 | $36,745.50 | subtract | $7,816.19 | 35% | $37,133.50 | $41,633.50 | subtract | $10,293.47 | 35% | |

$36,745.50 | subtract | $11,176.66 | 39.6% | $41,633.50 | subtract | $13,933.98 | 39.6% | |||

$0.00 | $2,994.00 | subtract | $2,217.00 | 10% | $0.00 | $4,300.00 | subtract | $2,746.00 | 10% | |

$2,994.00 | $5,379.00 | subtract | $2,476.00 | 15% | $4,300.00 | $9,071.00 | subtract | $3,264.00 | 15% | |

6 | $5,379.00 | $9,875.00 | subtract | $3,637.20 | 25% | $9,071.00 | $15,504.00 | subtract | $5,586.80 | 25% |

$9,875.00 | $18,188.00 | subtract | $4,305.54 | 28% | $15,504.00 | $22,192.00 | subtract | $6,649.36 | 28% | |

$18,188.00 | $36,942.00 | subtract | $6,408.94 | 33% | $22,192.00 | $37,471.00 | subtract | $9,004.30 | 33% | |

$36,942.00 | $37,083.00 | subtract | $8,153.69 | 35% | $37,471.00 | $41,971.00 | subtract | $10,630.97 | 35% | |

$37,083.00 | subtract | $11,514.16 | 39.6% | $41,971.00 | subtract | $14,271.48 | 39.6% | |||

$0.00 | $3,331.50 | subtract | $2,554.50 | 10% | $0.00 | $4,637.50 | subtract | $3,083.50 | 10% | |

$3,331.50 | $5,716.50 | subtract | $2,813.50 | 15% | $4,637.50 | $9,408.50 | subtract | $3,601.50 | 15% | |

7 | $5,716.50 | $10,212.50 | subtract | $3,974.70 | 25% | $9,408.50 | $15,841.50 | subtract | $5,924.30 | 25% |

$10,212.50 | $18,525.50 | subtract | $4,643.04 | 28% | $15,841.50 | $22,529.50 | subtract | $6,986.86 | 28% | |

$18,525.50 | $37,279.50 | subtract | $6,746.44 | 33% | $22,529.50 | $37,808.50 | subtract | $9,341.80 | 33% | |

$37,279.50 | $37,420.50 | subtract | $8,491.19 | 35% | $37,808.50 | $42,308.50 | subtract | $10,968.47 | 35% | |

$37,420.50 | subtract | $11,851.66 | 39.6% | $42,308.50 | subtract | $14,608.98 | 39.6% | |||

$0.00 | $3,669.00 | subtract | $2,892.00 | 10% | $0.00 | $4,975.00 | subtract | $3,421.00 | 10% | |

$3,669.00 | $6,054.00 | subtract | $3,151.00 | 15% | $4,975.00 | $9,746.00 | subtract | $3,939.00 | 15% | |

8 | $6,054.00 | $10,550.00 | subtract | $4,312.20 | 25% | $9,746.00 | $16,179.00 | subtract | $6,261.80 | 25% |

$10,550.00 | $18,863.00 | subtract | $4,980.54 | 28% | $16,179.00 | $22,867.00 | subtract | $7,324.36 | 28% | |

$18,863.00 | $37,617.00 | subtract | $7,083.94 | 33% | $22,867.00 | $38,146.00 | subtract | $9,679.30 | 33% | |

$37,617.00 | $37,758.00 | subtract | $8,828.69 | 35% | $38,146.00 | $42,646.00 | subtract | $11,305.97 | 35% | |

$37,758.00 | subtract | $12,189.16 | 39.6% | $42,646.00 | subtract | $14,946.48 | 39.6% | |||

$0.00 | $4,006.50 | subtract | $3,229.50 | 10% | $0.00 | $5,312.50 | subtract | $3,758.50 | 10% | |

$4,006.50 | $6,391.50 | subtract | $3,488.50 | 15% | $5,312.50 | $10,083.50 | subtract | $4,276.50 | 15% | |

9^{2} | $6,391.50 | $10,887.50 | subtract | $4,649.70 | 25% | $10,083.50 | $16,516.50 | subtract | $6,599.30 | 25% |

$10,887.50 | $19,200.50 | subtract | $5,318.04 | 28% | $16,516.50 | $23,204.50 | subtract | $7,661.86 | 28% | |

$19,200.50 | $37,954.50 | subtract | $7,421.44 | 33% | $23,204.50 | $38,483.50 | subtract | $10,016.80 | 33% | |

$37,954.50 | $38,095.50 | subtract | $9,166.19 | 35% | $38,483.50 | $42,983.50 | subtract | $11,643.47 | 35% | |

$38,095.50 | subtract | $12,526.66 | 39.6% | $42,983.50 | subtract | $15,283.98 | 39.6% | |||

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.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in 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 the subsection by $337.50 for each additional allowance claimed.
| ||||||||||

Wage Bracket Percentage Method Tables for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount

(For Wages Paid in 2017)

Income Tax Withholding From Wages Exceeding Allowance Amount

(For Wages Paid in 2017)

Weekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from excess wages ^{1} | Multiply result by— | And gross wages are— | from excess wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0 | $224.00 | subtract | $44.00 | 10% | $0 | $525.00 | subtract | $166.00 | 10% | |

$224.00 | $774.00 | subtract | $104.00 | 15% | $525.00 | $1,626.00 | subtract | $285.67 | 15% | |

0 | $774.00 | $1,812.00 | subtract | $372.00 | 25% | $1,626.00 | $3,111.00 | subtract | $821.80 | 25% |

$1,812.00 | $3,730.00 | subtract | $526.29 | 28% | $3,111.00 | $4,654.00 | subtract | $1,067.07 | 28% | |

$3,730.00 | $8,058.00 | subtract | $1,011.70 | 33% | $4,654.00 | $8,180.00 | subtract | $1,610.55 | 33% | |

$8,058.00 | $8,090.00 | subtract | $1,414.34 | 35% | $8,180.00 | $9,218.00 | subtract | $1,985.94 | 35% | |

$8,090.00 | subtract | $2,189.80 | 39.6% | $9,218.00 | subtract | $2,826.03 | 39.6% | |||

$0 | $301.88 | subtract | $44.00 | 10% | $0 | $602.88 | subtract | $166.00 | 10% | |

$301.88 | $851.88 | subtract | $104.00 | 15% | $602.88 | $1,703.88 | subtract | $285.67 | 15% | |

1 | $851.88 | $1,889.88 | subtract | $372.00 | 25% | $1,703.88 | $3,188.88 | subtract | $821.80 | 25% |

$1,889.88 | $3,807.88 | subtract | $526.29 | 28% | $3,188.88 | $4,731.88 | subtract | $1,067.07 | 28% | |

$3,807.88 | $8,135.88 | subtract | $1,011.70 | 33% | $4,731.88 | $8,257.88 | subtract | $1,610.55 | 33% | |

$8,135.88 | $8,167.88 | subtract | $1,414.34 | 35% | $8,257.88 | $9,295.88 | subtract | $1,985.94 | 35% | |

$8,167.88 | subtract | $2,189.80 | 39.6% | $9,295.88 | subtract | $2,826.03 | 39.6% | |||

$0 | $379.76 | subtract | $44.00 | 10% | $0 | $680.76 | subtract | $166.00 | 10% | |

$379.76 | $929.76 | subtract | $104.00 | 15% | $680.76 | $1,781.76 | subtract | $285.67 | 15% | |

2 | $929.76 | $1,967.76 | subtract | $372.00 | 25% | $1,781.76 | $3,266.76 | subtract | $821.80 | 25% |

$1,967.76 | $3,885.76 | subtract | $526.29 | 28% | $3,266.76 | $4,809.76 | subtract | $1,067.07 | 28% | |

$3,885.76 | $8,213.76 | subtract | $1,011.70 | 33% | $4,809.76 | $8,335.76 | subtract | $1,610.55 | 33% | |

$8,213.76 | $8,245.76 | subtract | $1,414.34 | 35% | $8,335.76 | $9,373.76 | subtract | $1,985.94 | 35% | |

$8,245.76 | subtract | $2,189.80 | 39.6% | $9,373.76 | subtract | $2,826.03 | 39.6% | |||

$0 | $457.64 | subtract | $44.00 | 10% | $0 | $758.64 | subtract | $166.00 | 10% | |

$457.64 | $1,007.64 | subtract | $104.00 | 15% | $758.64 | $1,859.64 | subtract | $285.67 | 15% | |

3 | $1,007.64 | $2,045.64 | subtract | $372.00 | 25% | $1,859.64 | $3,344.64 | subtract | $821.80 | 25% |

$2,045.64 | $3,963.64 | subtract | $526.29 | 28% | $3,344.64 | $4,887.64 | subtract | $1,067.07 | 28% | |

$3,963.64 | $8,291.64 | subtract | $1,011.70 | 33% | $4,887.64 | $8,413.64 | subtract | $1,610.55 | 33% | |

$8,291.64 | $8,323.64 | subtract | $1,414.34 | 35% | $8,413.64 | $9,451.64 | subtract | $1,985.94 | 35% | |

$8,323.64 | subtract | $2,189.80 | 39.6% | $9,451.64 | subtract | $2,826.03 | 39.6% | |||

$0 | $535.52 | subtract | $44.00 | 10% | $0 | $836.52 | subtract | $166.00 | 10% | |

$535.52 | $1,085.52 | subtract | $104.00 | 15% | $836.52 | $1,937.52 | subtract | $285.67 | 15% | |

4 | $1,085.52 | $2,123.52 | subtract | $372.00 | 25% | $1,937.52 | $3,422.52 | subtract | $821.80 | 25% |

$2,123.52 | $4,041.52 | subtract | $526.29 | 28% | $3,422.52 | $4,965.52 | subtract | $1,067.07 | 28% | |

$4,041.52 | $8,369.52 | subtract | $1,011.70 | 33% | $4,965.52 | $8,491.52 | subtract | $1,610.55 | 33% | |

$8,369.52 | $8,401.52 | subtract | $1,414.34 | 35% | $8,491.52 | $9,529.52 | subtract | $1,985.94 | 35% | |

$8,401.52 | subtract | $2,189.80 | 39.6% | $9,529.52 | subtract | $2,826.03 | 39.6% | |||

$0 | $613.40 | subtract | $44.00 | 10% | $0 | $914.40 | subtract | $166.00 | 10% | |

$613.40 | $1,163.40 | subtract | $104.00 | 15% | $914.40 | $2,015.40 | subtract | $285.67 | 15% | |

5 | $1,163.40 | $2,201.40 | subtract | $372.00 | 25% | $2,015.40 | $3,500.40 | subtract | $821.80 | 25% |

$2,201.40 | $4,119.40 | subtract | $526.29 | 28% | $3,500.40 | $5,043.40 | subtract | $1,067.07 | 28% | |

$4,119.40 | $8,447.40 | subtract | $1,011.70 | 33% | $5,043.40 | $8,569.40 | subtract | $1,610.55 | 33% | |

$8,447.40 | $8,479.40 | subtract | $1,414.34 | 35% | $8,569.40 | $9,607.40 | subtract | $1,985.94 | 35% | |

$8,479.40 | subtract | $2,189.80 | 39.6% | $9,607.40 | subtract | $2,826.03 | 39.6% | |||

$0 | $691.28 | subtract | $44.00 | 10% | $0 | $992.28 | subtract | $166.00 | 10% | |

$691.28 | $1,241.28 | subtract | $104.00 | 15% | $992.28 | $2,093.28 | subtract | $285.67 | 15% | |

6 | $1,241.28 | $2,279.28 | subtract | $372.00 | 25% | $2,093.28 | $3,578.28 | subtract | $821.80 | 25% |

$2,279.28 | $4,197.28 | subtract | $526.29 | 28% | $3,578.28 | $5,121.28 | subtract | $1,067.07 | 28% | |

$4,197.28 | $8,525.28 | subtract | $1,011.70 | 33% | $5,121.28 | $8,647.28 | subtract | $1,610.55 | 33% | |

$8,525.28 | $8,557.28 | subtract | $1,414.34 | 35% | $8,647.28 | $9,685.28 | subtract | $1,985.94 | 35% | |

$8,557.28 | subtract | $2,189.80 | 39.6% | $9,685.28 | subtract | $2,826.03 | 39.6% | |||

$0 | $769.16 | subtract | $44.00 | 10% | $0 | $1,070.16 | subtract | $166.00 | 10% | |

$769.16 | $1,319.16 | subtract | $104.00 | 15% | $1,070.16 | $2,171.16 | subtract | $285.67 | 15% | |

7 | $1,319.16 | $2,357.16 | subtract | $372.00 | 25% | $2,171.16 | $3,656.16 | subtract | $821.80 | 25% |

$2,357.16 | $4,275.16 | subtract | $526.29 | 28% | $3,656.16 | $5,199.16 | subtract | $1,067.07 | 28% | |

$4,275.16 | $8,603.16 | subtract | $1,011.70 | 33% | $5,199.16 | $8,725.16 | subtract | $1,610.55 | 33% | |

$8,603.16 | $8,635.16 | subtract | $1,414.34 | 35% | $8,725.16 | $9,763.16 | subtract | $1,985.94 | 35% | |

$8,635.16 | subtract | $2,189.80 | 39.6% | $9,763.16 | subtract | $2,826.03 | 39.6% | |||

$0 | $847.04 | subtract | $44.00 | 10% | $0 | $1,148.04 | subtract | $166.00 | 10% | |

$847.04 | $1,397.04 | subtract | $104.00 | 15% | $1,148.04 | $2,249.04 | subtract | $285.67 | 15% | |

8 | $1,397.04 | $2,435.04 | subtract | $372.00 | 25% | $2,249.04 | $3,734.04 | subtract | $821.80 | 25% |

$2,435.04 | $4,353.04 | subtract | $526.29 | 28% | $3,734.04 | $5,277.04 | subtract | $1,067.07 | 28% | |

$4,353.04 | $8,681.04 | subtract | $1,011.70 | 33% | $5,277.04 | $8,803.04 | subtract | $1,610.55 | 33% | |

$8,681.04 | $8,713.04 | subtract | $1,414.34 | 35% | $8,803.04 | $9,841.04 | subtract | $1,985.94 | 35% | |

$8,713.04 | subtract | $2,189.80 | 39.6% | $9,841.04 | subtract | $2,826.03 | 39.6% | |||

$0 | $924.92 | subtract | $44.00 | 10% | $0 | $1,225.92 | subtract | $166.00 | 10% | |

$924.92 | $1,474.92 | subtract | $104.00 | 15% | $1,225.92 | $2,326.92 | subtract | $285.67 | 15% | |

9^{2} | $1,474.92 | $2,512.92 | subtract | $372.00 | 25% | $2,326.92 | $3,811.92 | subtract | $821.80 | 25% |

$2,512.92 | $4,430.92 | subtract | $526.29 | 28% | $3,811.92 | $5,354.92 | subtract | $1,067.07 | 28% | |

$4,430.92 | $8,758.92 | subtract | $1,011.70 | 33% | $5,354.92 | $8,880.92 | subtract | $1,610.55 | 33% | |

$8,758.92 | $8,790.92 | subtract | $1,414.34 | 35% | $8,880.92 | $9,918.92 | subtract | $1,985.94 | 35% | |

$8,790.92 | subtract | $2,189.80 | 39.6% | $9,918.92 | subtract | $2,826.03 | 39.6% | |||

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).
| ||||||||||

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.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

| ||||||||||

^{1}
If the excess 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
wage bracket amounts in the subsection by $77.90 for each additional allowance
claimed.
| ||||||||||

Income Tax Withholding From Wages Exceeding Allowance Amount

(For Wages Paid in 2017)

Bi-Weekly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from excess wages ^{1} | Multiply result by— | And gross wages are— | from excess wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0 | $447.00 | subtract | $88.00 | 10% | $0 | $1,050.00 | subtract | $333.00 | 10% | |

$447.00 | $1,548.00 | subtract | $207.67 | 15% | $1,050.00 | $3,252.00 | subtract | $572.00 | 15% | |

0 | $1,548.00 | $3,623.00 | subtract | $743.80 | 25% | $3,252.00 | $6,221.00 | subtract | $1,644.00 | 25% |

$3,623.00 | $7,460.00 | subtract | $1,052.29 | 28% | $6,221.00 | $9,308.00 | subtract | $2,134.39 | 28% | |

$7,460.00 | $16,115.00 | subtract | $2,023.15 | 33% | $9,308.00 | $16,360.00 | subtract | $3,221.30 | 33% | |

$16,115.00 | $16,181.00 | subtract | $2,828.40 | 35% | $16,360.00 | $18,437.00 | subtract | $3,972.09 | 35% | |

$16,181.00 | subtract | $4,379.46 | 39.6% | $18,437.00 | subtract | $5,652.35 | 39.6% | |||

$0 | $602.77 | subtract | $88.00 | 10% | $0 | $1,205.77 | subtract | $333.00 | 10% | |

$602.77 | $1,703.77 | subtract | $207.67 | 15% | $1,205.77 | $3,407.77 | subtract | $572.00 | 15% | |

1 | $1,703.77 | $3,778.77 | subtract | $743.80 | 25% | $3,407.77 | $6,376.77 | subtract | $1,644.00 | 25% |

$3,778.77 | $7,615.77 | subtract | $1,052.29 | 28% | $6,376.77 | $9,463.77 | subtract | $2,134.39 | 28% | |

$7,615.77 | $16,270.77 | subtract | $2,023.15 | 33% | $9,463.77 | $16,515.77 | subtract | $3,221.30 | 33% | |

$16,270.77 | $16,336.77 | subtract | $2,828.40 | 35% | $16,515.77 | $18,592.77 | subtract | $3,972.09 | 35% | |

$16,336.77 | subtract | $4,379.46 | 39.6% | $18,592.77 | subtract | $5,652.35 | 39.6% | |||

$0 | $758.54 | subtract | $88.00 | 10% | $0 | $1,361.54 | subtract | $333.00 | 10% | |

$758.54 | $1,859.54 | subtract | $207.67 | 15% | $1,361.54 | $3,563.54 | subtract | $572.00 | 15% | |

2 | $1,859.54 | $3,934.54 | subtract | $743.80 | 25% | $3,563.54 | $6,532.54 | subtract | $1,644.00 | 25% |

$3,934.54 | $7,771.54 | subtract | $1,052.29 | 28% | $6,532.54 | $9,619.54 | subtract | $2,134.39 | 28% | |

$7,771.54 | $16,426.54 | subtract | $2,023.15 | 33% | $9,619.54 | $16,671.54 | subtract | $3,221.30 | 33% | |

$16,426.54 | $16,492.54 | subtract | $2,828.40 | 35% | $16,671.54 | $18,748.54 | subtract | $3,972.09 | 35% | |

$16,492.54 | subtract | $4,379.46 | 39.6% | $18,748.54 | subtract | $5,652.35 | 39.6% | |||

$0 | $914.31 | subtract | $88.00 | 10% | $0 | $1,517.31 | subtract | $333.00 | 10% | |

$914.31 | $2,015.31 | subtract | $207.67 | 15% | $1,517.31 | $3,719.31 | subtract | $572.00 | 15% | |

3 | $2,015.31 | $4,090.31 | subtract | $743.80 | 25% | $3,719.31 | $6,688.31 | subtract | $1,644.00 | 25% |

$4,090.31 | $7,927.31 | subtract | $1,052.29 | 28% | $6,688.31 | $9,775.31 | subtract | $2,134.39 | 28% | |

$7,927.31 | $16,582.31 | subtract | $2,023.15 | 33% | $9,775.31 | $16,827.31 | subtract | $3,221.30 | 33% | |

$16,582.31 | $16,648.31 | subtract | $2,828.40 | 35% | $16,827.31 | $18,904.31 | subtract | $3,972.09 | 35% | |

$16,648.31 | subtract | $4,379.46 | 39.6% | $18,904.31 | subtract | $5,652.35 | 39.6% | |||

$0 | $1,070.08 | subtract | $88.00 | 10% | $0 | $1,673.08 | subtract | $333.00 | 10% | |

$1,070.08 | $2,171.08 | subtract | $207.67 | 15% | $1,673.08 | $3,875.08 | subtract | $572.00 | 15% | |

4 | $2,171.08 | $4,246.08 | subtract | $743.80 | 25% | $3,875.08 | $6,844.08 | subtract | $1,644.00 | 25% |

$4,246.08 | $8,083.08 | subtract | $1,052.29 | 28% | $6,844.08 | $9,931.08 | subtract | $2,134.39 | 28% | |

$8,083.08 | $16,738.08 | subtract | $2,023.15 | 33% | $9,931.08 | $16,983.08 | subtract | $3,221.30 | 33% | |

$16,738.08 | $16,804.08 | subtract | $2,828.40 | 35% | $16,983.08 | $19,060.08 | subtract | $3,972.09 | 35% | |

$16,804.08 | subtract | $4,379.46 | 39.6% | $19,060.08 | subtract | $5,652.35 | 39.6% | |||

$0 | $1,225.85 | subtract | $88.00 | 10% | $0 | $1,828.85 | subtract | $333.00 | 10% | |

$1,225.85 | $2,326.85 | subtract | $207.67 | 15% | $1,828.85 | $4,030.85 | subtract | $572.00 | 15% | |

5 | $2,326.85 | $4,401.85 | subtract | $743.80 | 25% | $4,030.85 | $6,999.85 | subtract | $1,644.00 | 25% |

$4,401.85 | $8,238.85 | subtract | $1,052.29 | 28% | $6,999.85 | $10,086.85 | subtract | $2,134.39 | 28% | |

$8,238.85 | $16,893.85 | subtract | $2,023.15 | 33% | $10,086.85 | $17,138.85 | subtract | $3,221.30 | 33% | |

$16,893.85 | $16,959.85 | subtract | $2,828.40 | 35% | $17,138.85 | $19,215.85 | subtract | $3,972.09 | 35% | |

$16,959.85 | subtract | $4,379.46 | 39.6% | $19,215.85 | subtract | $5,652.35 | 39.6% | |||

$0 | $1,381.62 | subtract | $88.00 | 10% | $0 | $1,984.62 | subtract | $333.00 | 10% | |

$1,381.62 | $2,482.62 | subtract | $207.67 | 15% | $1,984.62 | $4,186.62 | subtract | $572.00 | 15% | |

6 | $2,482.62 | $4,557.62 | subtract | $743.80 | 25% | $4,186.62 | $7,155.62 | subtract | $1,644.00 | 25% |

$4,557.62 | $8,394.62 | subtract | $1,052.29 | 28% | $7,155.62 | $10,242.62 | subtract | $2,134.39 | 28% | |

$8,394.62 | $17,049.62 | subtract | $2,023.15 | 33% | $10,242.62 | $17,294.62 | subtract | $3,221.30 | 33% | |

$17,049.62 | $17,115.62 | subtract | $2,828.40 | 35% | $17,294.62 | $19,371.62 | subtract | $3,972.09 | 35% | |

$17,115.62 | subtract | $4,379.46 | 39.6% | $19,371.62 | subtract | $5,652.35 | 39.6% | |||

$0 | $1,537.39 | subtract | $88.00 | 10% | $0 | $2,140.39 | subtract | $333.00 | 10% | |

$1,537.39 | $2,638.39 | subtract | $207.67 | 15% | $2,140.39 | $4,342.39 | subtract | $572.00 | 15% | |

7 | $2,638.39 | $4,713.39 | subtract | $743.80 | 25% | $4,342.39 | $7,311.39 | subtract | $1,644.00 | 25% |

$4,713.39 | $8,550.39 | subtract | $1,052.29 | 28% | $7,311.39 | $10,398.39 | subtract | $2,134.39 | 28% | |

$8,550.39 | $17,205.39 | subtract | $2,023.15 | 33% | $10,398.39 | $17,450.39 | subtract | $3,221.30 | 33% | |

$17,205.39 | $17,271.39 | subtract | $2,828.40 | 35% | $17,450.39 | $19,527.39 | subtract | $3,972.09 | 35% | |

$17,271.39 | subtract | $4,379.46 | 39.6% | $19,527.39 | subtract | $5,652.35 | 39.6% | |||

$0 | $1,693.16 | subtract | $88.00 | 10% | $0 | $2,296.16 | subtract | $333.00 | 10% | |

$1,693.16 | $2,794.16 | subtract | $207.67 | 15% | $2,296.16 | $4,498.16 | subtract | $572.00 | 15% | |

8 | $2,794.16 | $4,869.16 | subtract | $743.80 | 25% | $4,498.16 | $7,467.16 | subtract | $1,644.00 | 25% |

$4,869.16 | $8,706.16 | subtract | $1,052.29 | 28% | $7,467.16 | $10,554.16 | subtract | $2,134.39 | 28% | |

$8,706.16 | $17,361.16 | subtract | $2,023.15 | 33% | $10,554.16 | $17,606.16 | subtract | $3,221.30 | 33% | |

$17,361.16 | $17,427.16 | subtract | $2,828.40 | 35% | $17,606.16 | $19,683.16 | subtract | $3,972.09 | 35% | |

$17,427.16 | subtract | $4,379.46 | 39.6% | $19,683.16 | subtract | $5,652.35 | 39.6% | |||

$0 | $1,848.93 | subtract | $88.00 | 10% | $0 | $2,451.93 | subtract | $333.00 | 10% | |

$1,848.93 | $2,949.93 | subtract | $207.67 | 15% | $2,451.93 | $4,653.93 | subtract | $572.00 | 15% | |

9^{2} | $2,949.93 | $5,024.93 | subtract | $743.80 | 25% | $4,653.93 | $7,622.93 | subtract | $1,644.00 | 25% |

$5,024.93 | $8,861.93 | subtract | $1,052.29 | 28% | $7,622.93 | $10,709.93 | subtract | $2,134.39 | 28% | |

$8,861.93 | $17,516.93 | subtract | $2,023.15 | 33% | $10,709.93 | $17,761.93 | subtract | $3,221.30 | 33% | |

$17,516.93 | $17,582.93 | subtract | $2,828.40 | 35% | $17,761.93 | $19,838.93 | subtract | $3,972.09 | 35% | |

$17,582.93 | subtract | $4,379.46 | 39.6% | $19,838.93 | subtract | $5,652.35 | 39.6% | |||

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).
| ||||||||||

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.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

| ||||||||||

^{1}
If the excess 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
wage bracket amounts in the subsection by $155.80 for each additional allowance
claimed.
| ||||||||||

Income Tax Withholding From Wages Exceeding Allowance Amount

(For Wages Paid in 2017)

Semi-Monthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from excess wages ^{1} | Multiply result by— | And gross wages are— | from excess wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0 | $484.00 | subtract | $96.00 | 10% | $0 | $1,138.00 | subtract | $360.00 | 10% | |

$484.00 | $1,677.00 | subtract | $225.33 | 15% | $1,138.00 | $3,523.00 | subtract | $619.33 | 15% | |

0 | $1,677.00 | $3,925.00 | subtract | $806.00 | 25% | $3,523.00 | $6,740.00 | subtract | $1,780.80 | 25% |

$3,925.00 | $8,081.00 | subtract | $1,140.18 | 28% | $6,740.00 | $10,083.00 | subtract | $2,312.14 | 28% | |

$8,081.00 | $17,458.00 | subtract | $2,191.82 | 33% | $10,083.00 | $17,723.00 | subtract | $3,489.55 | 33% | |

$17,458.00 | $17,529.00 | subtract | $3,064.17 | 35% | $17,723.00 | $19,973.00 | subtract | $4,302.89 | 35% | |

$17,529.00 | subtract | $4,744.43 | 39.6% | $19,973.00 | subtract | $6,123.15 | 39.6% | |||

$0 | $652.75 | subtract | $96.00 | 10% | $0 | $1,306.75 | subtract | $360.00 | 10% | |

$652.75 | $1,845.75 | subtract | $225.33 | 15% | $1,306.75 | $3,691.75 | subtract | $619.33 | 15% | |

1 | $1,845.75 | $4,093.75 | subtract | $806.00 | 25% | $3,691.75 | $6,908.75 | subtract | $1,780.80 | 25% |

$4,093.75 | $8,249.75 | subtract | $1,140.18 | 28% | $6,908.75 | $10,251.75 | subtract | $2,312.14 | 28% | |

$8,249.75 | $17,626.75 | subtract | $2,191.82 | 33% | $10,251.75 | $17,891.75 | subtract | $3,489.55 | 33% | |

$17,626.75 | $17,697.75 | subtract | $3,064.17 | 35% | $17,891.75 | $20,141.75 | subtract | $4,302.89 | 35% | |

$17,697.75 | subtract | $4,744.43 | 39.6% | $20,141.75 | subtract | $6,123.15 | 39.6% | |||

$0 | $821.50 | subtract | $96.00 | 10% | $0 | $1,475.50 | subtract | $360.00 | 10% | |

$821.50 | $2,014.50 | subtract | $225.33 | 15% | $1,475.50 | $3,860.50 | subtract | $619.33 | 15% | |

2 | $2,014.50 | $4,262.50 | subtract | $806.00 | 25% | $3,860.50 | $7,077.50 | subtract | $1,780.80 | 25% |

$4,262.50 | $8,418.50 | subtract | $1,140.18 | 28% | $7,077.50 | $10,420.50 | subtract | $2,312.14 | 28% | |

$8,418.50 | $17,795.50 | subtract | $2,191.82 | 33% | $10,420.50 | $18,060.50 | subtract | $3,489.55 | 33% | |

$17,795.50 | $17,866.50 | subtract | $3,064.17 | 35% | $18,060.50 | $20,310.50 | subtract | $4,302.89 | 35% | |

$17,866.50 | subtract | $4,744.43 | 39.6% | $20,310.50 | subtract | $6,123.15 | 39.6% | |||

$0 | $990.25 | subtract | $96.00 | 10% | $0 | $1,644.25 | subtract | $360.00 | 10% | |

$990.25 | $2,183.25 | subtract | $225.33 | 15% | $1,644.25 | $4,029.25 | subtract | $619.33 | 15% | |

3 | $2,183.25 | $4,431.25 | subtract | $806.00 | 25% | $4,029.25 | $7,246.25 | subtract | $1,780.80 | 25% |

$4,431.25 | $8,587.25 | subtract | $1,140.18 | 28% | $7,246.25 | $10,589.25 | subtract | $2,312.14 | 28% | |

$8,587.25 | $17,964.25 | subtract | $2,191.82 | 33% | $10,589.25 | $18,229.25 | subtract | $3,489.55 | 33% | |

$17,964.25 | $18,035.25 | subtract | $3,064.17 | 35% | $18,229.25 | $20,479.25 | subtract | $4,302.89 | 35% | |

$18,035.25 | subtract | $4,744.43 | 39.6% | $20,479.25 | subtract | $6,123.15 | 39.6% | |||

$0 | $1,159.00 | subtract | $96.00 | 10% | $0 | $1,813.00 | subtract | $360.00 | 10% | |

$1,159.00 | $2,352.00 | subtract | $225.33 | 15% | $1,813.00 | $4,198.00 | subtract | $619.33 | 15% | |

4 | $2,352.00 | $4,600.00 | subtract | $806.00 | 25% | $4,198.00 | $7,415.00 | subtract | $1,780.80 | 25% |

$4,600.00 | $8,756.00 | subtract | $1,140.18 | 28% | $7,415.00 | $10,758.00 | subtract | $2,312.14 | 28% | |

$8,756.00 | $18,133.00 | subtract | $2,191.82 | 33% | $10,758.00 | $18,398.00 | subtract | $3,489.55 | 33% | |

$18,133.00 | $18,204.00 | subtract | $3,064.17 | 35% | $18,398.00 | $20,648.00 | subtract | $4,302.89 | 35% | |

$18,204.00 | subtract | $4,744.43 | 39.6% | $20,648.00 | subtract | $6,123.15 | 39.6% | |||

$0 | $1,327.75 | subtract | $96.00 | 10% | $0 | $1,981.75 | subtract | $360.00 | 10% | |

$1,327.75 | $2,520.75 | subtract | $225.33 | 15% | $1,981.75 | $4,366.75 | subtract | $619.33 | 15% | |

5 | $2,520.75 | $4,768.75 | subtract | $806.00 | 25% | $4,366.75 | $7,583.75 | subtract | $1,780.80 | 25% |

$4,768.75 | $8,924.75 | subtract | $1,140.18 | 28% | $7,583.75 | $10,926.75 | subtract | $2,312.14 | 28% | |

$8,924.75 | $18,301.75 | subtract | $2,191.82 | 33% | $10,926.75 | $18,566.75 | subtract | $3,489.55 | 33% | |

$18,301.75 | $18,372.75 | subtract | $3,064.17 | 35% | $18,566.75 | $20,816.75 | subtract | $4,302.89 | 35% | |

$18,372.75 | subtract | $4,744.43 | 39.6% | $20,816.75 | subtract | $6,123.15 | 39.6% | |||

$0 | $1,496.50 | subtract | $96.00 | 10% | $0 | $2,150.50 | subtract | $360.00 | 10% | |

$1,496.50 | $2,689.50 | subtract | $225.33 | 15% | $2,150.50 | $4,535.50 | subtract | $619.33 | 15% | |

6 | $2,689.50 | $4,937.50 | subtract | $806.00 | 25% | $4,535.50 | $7,752.50 | subtract | $1,780.80 | 25% |

$4,937.50 | $9,093.50 | subtract | $1,140.18 | 28% | $7,752.50 | $11,095.50 | subtract | $2,312.14 | 28% | |

$9,093.50 | $18,470.50 | subtract | $2,191.82 | 33% | $11,095.50 | $18,735.50 | subtract | $3,489.55 | 33% | |

$18,470.50 | $18,541.50 | subtract | $3,064.17 | 35% | $18,735.50 | $20,985.50 | subtract | $4,302.89 | 35% | |

$18,541.50 | subtract | $4,744.43 | 39.6% | $20,985.50 | subtract | $6,123.15 | 39.6% | |||

$0 | $1,665.25 | subtract | $96.00 | 10% | $0 | $2,319.25 | subtract | $360.00 | 10% | |

$1,665.25 | $2,858.25 | subtract | $225.33 | 15% | $2,319.25 | $4,704.25 | subtract | $619.33 | 15% | |

7 | $2,858.25 | $5,106.25 | subtract | $806.00 | 25% | $4,704.25 | $7,921.25 | subtract | $1,780.80 | 25% |

$5,106.25 | $9,262.25 | subtract | $1,140.18 | 28% | $7,921.25 | $11,264.25 | subtract | $2,312.14 | 28% | |

$9,262.25 | $18,639.25 | subtract | $2,191.82 | 33% | $11,264.25 | $18,904.25 | subtract | $3,489.55 | 33% | |

$18,639.25 | $18,710.25 | subtract | $3,064.17 | 35% | $18,904.25 | $21,154.25 | subtract | $4,302.89 | 35% | |

$18,710.25 | subtract | $4,744.43 | 39.6% | $21,154.25 | subtract | $6,123.15 | 39.6% | |||

$0 | $1,834.00 | subtract | $96.00 | 10% | $0 | $2,488.00 | subtract | $360.00 | 10% | |

$1,834.00 | $3,027.00 | subtract | $225.33 | 15% | $2,488.00 | $4,873.00 | subtract | $619.33 | 15% | |

8 | $3,027.00 | $5,275.00 | subtract | $806.00 | 25% | $4,873.00 | $8,090.00 | subtract | $1,780.80 | 25% |

$5,275.00 | $9,431.00 | subtract | $1,140.18 | 28% | $8,090.00 | $11,433.00 | subtract | $2,312.14 | 28% | |

$9,431.00 | $18,808.00 | subtract | $2,191.82 | 33% | $11,433.00 | $19,073.00 | subtract | $3,489.55 | 33% | |

$18,808.00 | $18,879.00 | subtract | $3,064.17 | 35% | $19,073.00 | $21,323.00 | subtract | $4,302.89 | 35% | |

$18,879.00 | subtract | $4,744.43 | 39.6% | $21,323.00 | subtract | $6,123.15 | 39.6% | |||

$0 | $2,002.75 | subtract | $96.00 | 10% | $0 | $2,656.75 | subtract | $360.00 | 10% | |

$2,002.75 | $3,195.75 | subtract | $225.33 | 15% | $2,656.75 | $5,041.75 | subtract | $619.33 | 15% | |

9^{2} | $3,195.75 | $5,443.75 | subtract | $806.00 | 25% | $5,041.75 | $8,258.75 | subtract | $1,780.80 | 25% |

$5,443.75 | $9,599.75 | subtract | $1,140.18 | 28% | $8,258.75 | $11,601.75 | subtract | $2,312.14 | 28% | |

$9,599.75 | $18,976.75 | subtract | $2,191.82 | 33% | $11,601.75 | $19,241.75 | subtract | $3,489.55 | 33% | |

$18,976.75 | $19,047.75 | subtract | $3,064.17 | 35% | $19,241.75 | $21,491.75 | subtract | $4,302.89 | 35% | |

$19,047.75 | subtract | $4,744.43 | 39.6% | $21,491.75 | subtract | $6,123.15 | 39.6% | |||

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).
| ||||||||||

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.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

| ||||||||||

^{1}
If the excess 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
wage bracket amounts in the subsection by $168.80 for each additional allowance
claimed.
| ||||||||||

Income Tax Withholding From Wages Exceeding Allowance Amount

(For Wages Paid in 2017)

Monthly Payroll Period | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|

Single Persons | Married Persons | |||||||||

If the number of allowances is— | And gross wages are— | from excess wages ^{1} | Multiply result by— | And gross wages are— | from excess wages ^{1} | Multiply result by— | ||||

Over | But not over | Over | But not over | |||||||

A | B | C | D | A | B | C | D | |||

$0 | $969.00 | subtract | $192.00 | 10% | $0 | $2,275.00 | subtract | $721.00 | 10% | |

$969.00 | $3,354.00 | subtract | $451.00 | 15% | $2,275.00 | $7,046.00 | subtract | $1,239.00 | 15% | |

0 | $3,354.00 | $7,850.00 | subtract | $1,612.20 | 25% | $7,046.00 | $13,479.00 | subtract | $3,561.80 | 25% |

$7,850.00 | $16,163.00 | subtract | $2,280.54 | 28% | $13,479.00 | $20,167.00 | subtract | $4,624.36 | 28% | |

$16,163.00 | $34,917.00 | subtract | $4,383.94 | 33% | $20,167.00 | $35,446.00 | subtract | $6,979.30 | 33% | |

$34,917.00 | $35,058.00 | subtract | $6,128.69 | 35% | $35,446.00 | $39,946.00 | subtract | $8,605.97 | 35% | |

$35,058.00 | subtract | $9,489.16 | 39.6% | $39,946.00 | subtract | $12,246.48 | 39.6% | |||

$0 | $1,306.50 | subtract | $192.00 | 10% | $0 | $2,612.50 | subtract | $721.00 | 10% | |

$1,306.50 | $3,691.50 | subtract | $451.00 | 15% | $2,612.50 | $7,383.50 | subtract | $1,239.00 | 15% | |

1 | $3,691.50 | $8,187.50 | subtract | $1,612.20 | 25% | $7,383.50 | $13,816.50 | subtract | $3,561.80 | 25% |

$8,187.50 | $16,500.50 | subtract | $2,280.54 | 28% | $13,816.50 | $20,504.50 | subtract | $4,624.36 | 28% | |

$16,500.50 | $35,254.50 | subtract | $4,383.94 | 33% | $20,504.50 | $35,783.50 | subtract | $6,979.30 | 33% | |

$35,254.50 | $35,395.50 | subtract | $6,128.69 | 35% | $35,783.50 | $40,283.50 | subtract | $8,605.97 | 35% | |

$35,395.50 | subtract | $9,489.16 | 39.6% | $40,283.50 | subtract | $12,246.48 | 39.6% | |||

$0 | $1,644.00 | subtract | $192.00 | 10% | $0 | $2,950.00 | subtract | $721.00 | 10% | |

$1,644.00 | $4,029.00 | subtract | $451.00 | 15% | $2,950.00 | $7,721.00 | subtract | $1,239.00 | 15% | |

2 | $4,029.00 | $8,525.00 | subtract | $1,612.20 | 25% | $7,721.00 | $14,154.00 | subtract | $3,561.80 | 25% |

$8,525.00 | $16,838.00 | subtract | $2,280.54 | 28% | $14,154.00 | $20,842.00 | subtract | $4,624.36 | 28% | |

$16,838.00 | $35,592.00 | subtract | $4,383.94 | 33% | $20,842.00 | $36,121.00 | subtract | $6,979.30 | 33% | |

$35,592.00 | $35,733.00 | subtract | $6,128.69 | 35% | $36,121.00 | $40,621.00 | subtract | $8,605.97 | 35% | |

$35,733.00 | subtract | $9,489.16 | 39.6% | $40,621.00 | subtract | $12,246.48 | 39.6% | |||

$0 | $1,981.50 | subtract | $192.00 | 10% | $0 | $3,287.50 | subtract | $721.00 | 10% | |

$1,981.50 | $4,366.50 | subtract | $451.00 | 15% | $3,287.50 | $8,058.50 | subtract | $1,239.00 | 15% | |

3 | $4,366.50 | $8,862.50 | subtract | $1,612.20 | 25% | $8,058.50 | $14,491.50 | subtract | $3,561.80 | 25% |

$8,862.50 | $17,175.50 | subtract | $2,280.54 | 28% | $14,491.50 | $21,179.50 | subtract | $4,624.36 | 28% | |

$17,175.50 | $35,929.50 | subtract | $4,383.94 | 33% | $21,179.50 | $36,458.50 | subtract | $6,979.30 | 33% | |

$35,929.50 | $36,070.50 | subtract | $6,128.69 | 35% | $36,458.50 | $40,958.50 | subtract | $8,605.97 | 35% | |

$36,070.50 | subtract | $9,489.16 | 39.6% | $40,958.50 | subtract | $12,246.48 | 39.6% | |||

$0 | $2,319.00 | subtract | $192.00 | 10% | $0 | $3,625.00 | subtract | $721.00 | 10% | |

$2,319.00 | $4,704.00 | subtract | $451.00 | 15% | $3,625.00 | $8,396.00 | subtract | $1,239.00 | 15% | |

4 | $4,704.00 | $9,200.00 | subtract | $1,612.20 | 25% | $8,396.00 | $14,829.00 | subtract | $3,561.80 | 25% |

$9,200.00 | $17,513.00 | subtract | $2,280.54 | 28% | $14,829.00 | $21,517.00 | subtract | $4,624.36 | 28% | |

$17,513.00 | $36,267.00 | subtract | $4,383.94 | 33% | $21,517.00 | $36,796.00 | subtract | $6,979.30 | 33% | |

$36,267.00 | $36,408.00 | subtract | $6,128.69 | 35% | $36,796.00 | $41,296.00 | subtract | $8,605.97 | 35% | |

$36,408.00 | subtract | $9,489.16 | 39.6% | $41,296.00 | subtract | $12,246.48 | 39.6% | |||

$0 | $2,656.50 | subtract | $192.00 | 10% | $0 | $3,962.50 | subtract | $721.00 | 10% | |

$2,656.50 | $5,041.50 | subtract | $451.00 | 15% | $3,962.50 | $8,733.50 | subtract | $1,239.00 | 15% | |

5 | $5,041.50 | $9,537.50 | subtract | $1,612.20 | 25% | $8,733.50 | $15,166.50 | subtract | $3,561.80 | 25% |

$9,537.50 | $17,850.50 | subtract | $2,280.54 | 28% | $15,166.50 | $21,854.50 | subtract | $4,624.36 | 28% | |

$17,850.50 | $36,604.50 | subtract | $4,383.94 | 33% | $21,854.50 | $37,133.50 | subtract | $6,979.30 | 33% | |

$36,604.50 | $36,745.50 | subtract | $6,128.69 | 35% | $37,133.50 | $41,633.50 | subtract | $8,605.97 | 35% | |

$36,745.50 | subtract | $9,489.16 | 39.6% | $41,633.50 | subtract | $12,246.48 | 39.6% | |||

$0 | $2,994.00 | subtract | $192.00 | 10% | $0 | $4,300.00 | subtract | $721.00 | 10% | |

$2,994.00 | $5,379.00 | subtract | $451.00 | 15% | $4,300.00 | $9,071.00 | subtract | $1,239.00 | 15% | |

6 | $5,379.00 | $9,875.00 | subtract | $1,612.20 | 25% | $9,071.00 | $15,504.00 | subtract | $3,561.80 | 25% |

$9,875.00 | $18,188.00 | subtract | $2,280.54 | 28% | $15,504.00 | $22,192.00 | subtract | $4,624.36 | 28% | |

$18,188.00 | $36,942.00 | subtract | $4,383.94 | 33% | $22,192.00 | $37,471.00 | subtract | $6,979.30 | 33% | |

$36,942.00 | $37,083.00 | subtract | $6,128.69 | 35% | $37,471.00 | $41,971.00 | subtract | $8,605.97 | 35% | |

$37,083.00 | subtract | $9,489.16 | 39.6% | $41,971.00 | subtract | $12,246.48 | 39.6% | |||

$0 | $3,331.50 | subtract | $192.00 | 10% | $0 | $4,637.50 | subtract | $721.00 | 10% | |

$3,331.50 | $5,716.50 | subtract | $451.00 | 15% | $4,637.50 | $9,408.50 | subtract | $1,239.00 | 15% | |

7 | $5,716.50 | $10,212.50 | subtract | $1,612.20 | 25% | $9,408.50 | $15,841.50 | subtract | $3,561.80 | 25% |

$10,212.50 | $18,525.50 | subtract | $2,280.54 | 28% | $15,841.50 | $22,529.50 | subtract | $4,624.36 | 28% | |

$18,525.50 | $37,279.50 | subtract | $4,383.94 | 33% | $22,529.50 | $37,808.50 | subtract | $6,979.30 | 33% | |

$37,279.50 | $37,420.50 | subtract | $6,128.69 | 35% | $37,808.50 | $42,308.50 | subtract | $8,605.97 | 35% | |

$37,420.50 | subtract | $9,489.16 | 39.6% | $42,308.50 | subtract | $12,246.48 | 39.6% | |||

$0 | $3,669.00 | subtract | $192.00 | 10% | $0 | $4,975.00 | subtract | $721.00 | 10% | |

$3,669.00 | $6,054.00 | subtract | $451.00 | 15% | $4,975.00 | $9,746.00 | subtract | $1,239.00 | 15% | |

8 | $6,054.00 | $10,550.00 | subtract | $1,612.20 | 25% | $9,746.00 | $16,179.00 | subtract | $3,561.80 | 25% |

$10,550.00 | $18,863.00 | subtract | $2,280.54 | 28% | $16,179.00 | $22,867.00 | subtract | $4,624.36 | 28% | |

$18,863.00 | $37,617.00 | subtract | $4,383.94 | 33% | $22,867.00 | $38,146.00 | subtract | $6,979.30 | 33% | |

$37,617.00 | $37,758.00 | subtract | $6,128.69 | 35% | $38,146.00 | $42,646.00 | subtract | $8,605.97 | 35% | |

$37,758.00 | subtract | $9,489.16 | 39.6% | $42,646.00 | subtract | $12,246.48 | 39.6% | |||

$0 | $4,006.50 | subtract | $192.00 | 10% | $0 | $5,312.50 | subtract | $721.00 | 10% | |

$4,006.50 | $6,391.50 | subtract | $451.00 | 15% | $5,312.50 | $10,083.50 | subtract | $1,239.00 | 15% | |

9^{2} | $6,391.50 | $10,887.50 | subtract | $1,612.20 | 25% | $10,083.50 | $16,516.50 | subtract | $3,561.80 | 25% |

$10,887.50 | $19,200.50 | subtract | $2,280.54 | 28% | $16,516.50 | $23,204.50 | subtract | $4,624.36 | 28% | |

$19,200.50 | $37,954.50 | subtract | $4,383.94 | 33% | $23,204.50 | $38,483.50 | subtract | $6,979.30 | 33% | |

$37,954.50 | $38,095.50 | subtract | $6,128.69 | 35% | $38,483.50 | $42,983.50 | subtract | $8,605.97 | 35% | |

$38,095.50 | subtract | $9,489.16 | 39.6% | $42,983.50 | subtract | $12,246.48 | 39.6% | |||

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.
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C.
Subtract the amount shown in column C from the employee's excess wages (gross
wages less amount for allowances claimed).
| ||||||||||

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.
| ||||||||||

D.
Multiply the result by the withholding percentage rate shown in column D to
obtain the amount of tax to be withheld.
| ||||||||||

| ||||||||||

^{1}
If the excess 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
wage bracket amounts in the subsection by $337.50 for each additional allowance
claimed.
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