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IRS.gov Website
Publication 15-A
taxmap/pubs/p15a-011.htm#en_us_publink1000255776

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables(p48)

rule
If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 49–68.
EIC
You can't use the combined tables on pages 49–68 to figure withholding on the wages of nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. For information about this procedure, see Pub. 15.
Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.
If the wages are greater than the highest wage bracket in the applicable table, you’ll have to use one of the other methods for figuring income tax withholding described in this publication or in Pub. 15. For wages that don't exceed $127,200, the combined social security tax rate and Medicare tax rate is 7.65% each for the employee and employer for wages paid in 2017. You can figure the employee social security tax by multiplying the wages by 6.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.
The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. When you’ve paid more than the maximum amount of wages subject to social security tax ($127,200 in 2017) in a calendar year, you may no longer use the combined tables.
If you use the combined withholding tables, use the following steps to find the amounts to report on your Form 941 or Form 944.
  1. Employee social security tax withheld. Multiply the wages by 6.2%.
  2. Employee Medicare tax withheld. Multiply the wages by 1.45%.
  3. Income tax withheld. Subtract the amounts from steps 1 and 2 from the total tax withheld.
You can figure the amounts to be shown on Form W-2 in the same way.
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2017)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is——
$ 0$557.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
5560$5.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40
60656.784.784.784.784.784.784.784.784.784.784.78
65707.165.165.165.165.165.165.165.165.165.165.16
70758.555.555.555.555.555.555.555.555.555.555.55
75808.935.935.935.935.935.935.935.935.935.935.93
808510.316.316.316.316.316.316.316.316.316.316.31
859010.696.696.696.696.696.696.696.696.696.696.69
909512.087.087.087.087.087.087.087.087.087.087.08
9510012.467.467.467.467.467.467.467.467.467.467.46
10010513.847.847.847.847.847.847.847.847.847.847.84
10511014.228.228.228.228.228.228.228.228.228.228.22
11011515.618.618.618.618.618.618.618.618.618.618.61
11512015.998.998.998.998.998.998.998.998.998.998.99
12012517.379.379.379.379.379.379.379.379.379.379.37
12513017.7510.759.759.759.759.759.759.759.759.759.75
13013519.1411.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514019.5212.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014520.9012.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515021.2814.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015522.6714.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516023.0516.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016524.4316.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517024.8117.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017526.2018.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518026.5819.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018527.9619.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519028.3421.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019529.7321.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520030.1123.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20021031.6823.6816.6815.6815.6815.6815.6815.6815.6815.6815.68
21022033.4525.4518.4516.4516.4516.4516.4516.4516.4516.4516.45
22023035.2127.2120.2117.2117.2117.2117.2117.2117.2117.2117.21
23024037.9828.9821.9817.9817.9817.9817.9817.9817.9817.9817.98
24025039.7430.7423.7418.7418.7418.7418.7418.7418.7418.7418.74
25026042.5132.5125.5119.5119.5119.5119.5119.5119.5119.5119.51
26027044.2734.2727.2720.2720.2720.2720.2720.2720.2720.2720.27
27028047.0436.0429.0421.0421.0421.0421.0421.0421.0421.0421.04
28029048.8037.8030.8022.8021.8021.8021.8021.8021.8021.8021.80
29030051.5739.5732.5724.5722.5722.5722.5722.5722.5722.5722.57
30031053.3341.3334.3326.3323.3323.3323.3323.3323.3323.3323.33
31032056.1044.1036.1028.1024.1024.1024.1024.1024.1024.1024.10
32033057.8645.8637.8629.8624.8624.8624.8624.8624.8624.8624.86
33034060.6348.6339.6331.6325.6325.6325.6325.6325.6325.6325.63
34035062.3950.3941.3933.3926.3926.3926.3926.3926.3926.3926.39
35036065.1653.1643.1635.1627.1627.1627.1627.1627.1627.1627.16
36037066.9254.9244.9236.9228.9227.9227.9227.9227.9227.9227.92
37038069.6957.6946.6938.6930.6928.6928.6928.6928.6928.6928.69
38039071.4559.4548.4540.4532.4529.4529.4529.4529.4529.4529.45
39040074.2262.2250.2242.2234.2230.2230.2230.2230.2230.2230.22
40041075.9863.9852.9843.9835.9830.9830.9830.9830.9830.9830.98
41042078.7566.7554.7545.7537.7531.7531.7531.7531.7531.7531.75
42043080.5168.5157.5147.5139.5132.5132.5132.5132.5132.5132.51
43044083.2871.2859.2849.2841.2833.2833.2833.2833.2833.2833.28
44045085.0473.0462.0451.0443.0435.0434.0434.0434.0434.0434.04
45046087.8175.8163.8152.8144.8136.8134.8134.8134.8134.8134.81
46047089.5777.5766.5754.5746.5738.5735.5735.5735.5735.5735.57
47048092.3480.3468.3457.3448.3440.3436.3436.3436.3436.3436.34
48049094.1082.1071.1059.1050.1042.1037.1037.1037.1037.1037.10
49050096.8784.8772.8761.8751.8743.8737.8737.8737.8737.8737.87
50051098.6386.6375.6363.6353.6345.6338.6338.6338.6338.6338.63
510520101.4089.4077.4066.4055.4047.4039.4039.4039.4039.4039.40
520530103.1691.1680.1668.1657.1649.1641.1640.1640.1640.1640.16
530540105.9393.9381.9370.9358.9350.9342.9340.9340.9340.9340.93
540550107.6995.6984.6972.6960.6952.6944.6941.6941.6941.6941.69
550560110.4698.4686.4675.4663.4654.4646.4642.4642.4642.4642.46
560570112.22100.2289.2277.2265.2256.2248.2243.2243.2243.2243.22
570580114.99102.9990.9979.9967.9957.9949.9943.9943.9943.9943.99
580590116.75104.7593.7581.7569.7559.7551.7544.7544.7544.7544.75
590600119.52107.5295.5284.5272.5261.5253.5246.5245.5245.5245.52
$600$610$121.28$109.28$98.28$86.28$74.28$63.28$55.28$48.28$46.28$46.28$46.28
610620124.05112.05100.0589.0577.0565.0557.0550.0547.0547.0547.05
620630125.81113.81102.8190.8178.8167.8158.8151.8147.8147.8147.81
630640128.58116.58104.5893.5881.5869.5860.5853.5848.5848.5848.58
640650130.34118.34107.3495.3483.3472.3462.3455.3449.3449.3449.34
650660133.11121.11109.1198.1186.1174.1164.1157.1150.1150.1150.11
660670134.87122.87111.8799.8787.8776.8765.8758.8750.8750.8750.87
670680137.64125.64113.64102.6490.6478.6467.6460.6452.6451.6451.64
680690139.40127.40116.40104.4092.4081.4069.4062.4054.4052.4052.40
690700142.17130.17118.17107.1795.1783.1772.1764.1756.1753.1753.17
700710143.93131.93120.93108.9396.9385.9373.9365.9357.9353.9353.93
710720146.70134.70122.70111.7099.7087.7076.7067.7059.7054.7054.70
720730148.46136.46125.46113.46101.4690.4678.4669.4661.4655.4655.46
730740151.23139.23127.23116.23104.2392.2381.2371.2363.2356.2356.23
740750152.99140.99129.99117.99105.9994.9982.9972.9964.9956.9956.99
750760155.76143.76131.76120.76108.7696.7685.7674.7666.7658.7657.76
760770157.52145.52134.52122.52110.5299.5287.5276.5268.5260.5258.52
770780160.29148.29136.29125.29113.29101.2990.2978.2970.2962.2959.29
780790163.05150.05139.05127.05115.05104.0592.0580.0572.0564.0560.05
790800166.82152.82140.82129.82117.82105.8294.8282.8273.8265.8260.82
800810169.58154.58143.58131.58119.58108.5896.5884.5875.5867.5861.58
810820173.35157.35145.35134.35122.35110.3599.3587.3577.3569.3562.35
820830176.11159.11148.11136.11124.11113.11101.1189.1179.1171.1163.11
830840179.88161.88149.88138.88126.88114.88103.8891.8880.8872.8864.88
840850182.64163.64152.64140.64128.64117.64105.6493.6482.6474.6466.64
850860186.41166.41154.41143.41131.41119.41108.4196.4184.4176.4168.41
860870189.17170.17157.17145.17133.17122.17110.1798.1787.1778.1770.17
870880192.94172.94158.94147.94135.94123.94112.94100.9488.9479.9471.94
880890195.70176.70161.70149.70137.70126.70114.70102.7091.7081.7073.70
890900199.47179.47163.47152.47140.47128.47117.47105.4793.4783.4775.47
900910202.23183.23166.23154.23142.23131.23119.23107.2396.2385.2377.23
910920206.00186.00168.00157.00145.00133.00122.00110.0098.0087.0079.00
920930208.76189.76170.76158.76146.76135.76123.76111.76100.7688.7680.76
930940212.53192.53173.53161.53149.53137.53126.53114.53102.5391.5382.53
940950215.29196.29176.29163.29151.29140.29128.29116.29105.2993.2984.29
950960219.06199.06180.06166.06154.06142.06131.06119.06107.0696.0686.06
960970221.82202.82182.82167.82155.82144.82132.82120.82109.8297.8287.82
970980225.59205.59186.59170.59158.59146.59135.59123.59111.59100.5989.59
980990228.35209.35189.35172.35160.35149.35137.35125.35114.35102.3591.35
9901,000232.12212.12193.12175.12163.12151.12140.12128.12116.12105.1293.12
1,0001,010234.88215.88195.88176.88164.88153.88141.88129.88118.88106.8894.88
1,0101,020238.65218.65199.65179.65167.65155.65144.65132.65120.65109.6597.65
1,0201,030241.41222.41202.41183.41169.41158.41146.41134.41123.41111.4199.41
1,0301,040245.18225.18206.18186.18172.18160.18149.18137.18125.18114.18102.18
1,0401,050247.94228.94208.94189.94173.94162.94150.94138.94127.94115.94103.94
1,0501,060251.71231.71212.71192.71176.71164.71153.71141.71129.71118.71106.71
1,0601,070254.47235.47215.47196.47178.47167.47155.47143.47132.47120.47108.47
1,0701,080258.24238.24219.24199.24181.24169.24158.24146.24134.24123.24111.24
1,0801,090261.00242.00222.00203.00183.00172.00160.00148.00137.00125.00113.00
1,0901,100264.77244.77225.77205.77186.77173.77162.77150.77138.77127.77115.77
1,1001,110267.53248.53228.53209.53189.53176.53164.53152.53141.53129.53117.53
1,1101,120271.30251.30232.30212.30193.30178.30167.30155.30143.30132.30120.30
1,1201,130274.06255.06235.06216.06196.06181.06169.06157.06146.06134.06122.06
1,1301,140277.83257.83238.83218.83199.83182.83171.83159.83147.83136.83124.83
1,1401,150280.59261.59241.59222.59202.59185.59173.59161.59150.59138.59126.59
1,1501,160284.36264.36245.36225.36206.36187.36176.36164.36152.36141.36129.36
1,1601,170287.12268.12248.12229.12209.12190.12178.12166.12155.12143.12131.12
1,1701,180290.89270.89251.89231.89212.89192.89180.89168.89156.89145.89133.89
1,1801,190293.65274.65254.65235.65215.65196.65182.65170.65159.65147.65135.65
1,1901,200297.42277.42258.42238.42219.42199.42185.42173.42161.42150.42138.42
1,2001,210300.18281.18261.18242.18222.18203.18187.18175.18164.18152.18140.18
1,2101,220303.95283.95264.95244.95225.95205.95189.95177.95165.95154.95142.95
1,2201,230306.71287.71267.71248.71228.71209.71191.71179.71168.71156.71144.71
1,2301,240310.48290.48271.48251.48232.48212.48194.48182.48170.48159.48147.48
1,2401,250313.24294.24274.24255.24235.24216.24196.24184.24173.24161.24149.24
 
$1,250 and overDo not use this table. See page 48 for instructions.
 
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2017)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$1707.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
170175$14.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20
17518014.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018515.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519016.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019517.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520018.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20021019.6815.6815.6815.6815.6815.6815.6815.6815.6815.6815.68
21022021.4516.4516.4516.4516.4516.4516.4516.4516.4516.4516.45
22023023.2117.2117.2117.2117.2117.2117.2117.2117.2117.2117.21
23024024.9817.9817.9817.9817.9817.9817.9817.9817.9817.9817.98
24025026.7418.7418.7418.7418.7418.7418.7418.7418.7418.7418.74
25026028.5120.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027030.2722.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028032.0424.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029033.8025.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030035.5727.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031037.3329.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032039.1031.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033040.8632.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034042.6334.6326.6325.6325.6325.6325.6325.6325.6325.6325.63
34035044.3936.3928.3926.3926.3926.3926.3926.3926.3926.3926.39
35036046.1638.1630.1627.1627.1627.1627.1627.1627.1627.1627.16
36037047.9239.9231.9227.9227.9227.9227.9227.9227.9227.9227.92
37038049.6941.6933.6928.6928.6928.6928.6928.6928.6928.6928.69
38039051.4543.4535.4529.4529.4529.4529.4529.4529.4529.4529.45
39040053.2245.2237.2230.2230.2230.2230.2230.2230.2230.2230.22
40041054.9846.9838.9831.9830.9830.9830.9830.9830.9830.9830.98
41042056.7548.7540.7533.7531.7531.7531.7531.7531.7531.7531.75
42043058.5150.5142.5135.5132.5132.5132.5132.5132.5132.5132.51
43044060.2852.2844.2837.2833.2833.2833.2833.2833.2833.2833.28
44045062.0454.0446.0439.0434.0434.0434.0434.0434.0434.0434.04
45046063.8155.8147.8140.8134.8134.8134.8134.8134.8134.8134.81
46047065.5757.5749.5742.5735.5735.5735.5735.5735.5735.5735.57
47048067.3459.3451.3444.3436.3436.3436.3436.3436.3436.3436.34
48049069.1061.1053.1046.1038.1037.1037.1037.1037.1037.1037.10
49050070.8762.8754.8747.8739.8737.8737.8737.8737.8737.8737.87
50051072.6364.6356.6349.6341.6338.6338.6338.6338.6338.6338.63
51052074.4066.4058.4051.4043.4039.4039.4039.4039.4039.4039.40
52053076.1668.1660.1653.1645.1640.1640.1640.1640.1640.1640.16
53054077.9369.9361.9354.9346.9340.9340.9340.9340.9340.9340.93
54055080.6971.6963.6956.6948.6941.6941.6941.6941.6941.6941.69
55056082.4673.4665.4658.4650.4642.4642.4642.4642.4642.4642.46
56057085.2275.2267.2260.2252.2244.2243.2243.2243.2243.2243.22
57058086.9976.9968.9961.9953.9945.9943.9943.9943.9943.9943.99
58059089.7578.7570.7563.7555.7547.7544.7544.7544.7544.7544.75
59060091.5280.5272.5265.5257.5249.5245.5245.5245.5245.5245.52
60061094.2882.2874.2867.2859.2851.2846.2846.2846.2846.2846.28
61062096.0585.0576.0569.0561.0553.0547.0547.0547.0547.0547.05
62063098.8186.8177.8170.8162.8154.8147.8147.8147.8147.8147.81
630640100.5889.5879.5872.5864.5856.5848.5848.5848.5848.5848.58
640650103.3491.3481.3474.3466.3458.3450.3449.3449.3449.3449.34
650660105.1194.1183.1176.1168.1160.1152.1150.1150.1150.1150.11
660670107.8795.8784.8777.8769.8761.8753.8750.8750.8750.8750.87
670680109.6498.6486.6479.6471.6463.6455.6451.6451.6451.6451.64
680690112.40100.4089.4081.4073.4065.4057.4052.4052.4052.4052.40
690700114.17103.1791.1783.1775.1767.1759.1753.1753.1753.1753.17
700710116.93104.9393.9384.9376.9368.9360.9353.9353.9353.9353.93
710720118.70107.7095.7086.7078.7070.7062.7054.7054.7054.7054.70
720730121.46109.4698.4688.4680.4672.4664.4656.4655.4655.4655.46
730740123.23112.23100.2390.2382.2374.2366.2358.2356.2356.2356.23
740750125.99113.99102.9991.9983.9975.9967.9959.9956.9956.9956.99
750760127.76116.76104.7693.7685.7677.7669.7661.7657.7657.7657.76
760770130.52118.52107.5295.5287.5279.5271.5263.5258.5258.5258.52
770780132.29121.29109.2997.2989.2981.2973.2965.2959.2959.2959.29
780790135.05123.05112.05100.0591.0583.0575.0567.0560.0560.0560.05
790800136.82125.82113.82101.8292.8284.8276.8268.8261.8260.8260.82
$800$810$139.58$127.58$116.58$104.58$94.58$86.58$78.58$70.58$63.58$61.58$61.58
810820141.35130.35118.35106.3596.3588.3580.3572.3565.3562.3562.35
820830144.11132.11121.11109.1198.1190.1182.1174.1167.1163.1163.11
830840145.88134.88122.88110.8899.8891.8883.8875.8868.8863.8863.88
840850148.64136.64125.64113.64101.6493.6485.6477.6470.6464.6464.64
850860150.41139.41127.41115.41104.4195.4187.4179.4172.4165.4165.41
860870153.17141.17130.17118.17106.1797.1789.1781.1774.1766.1766.17
870880154.94143.94131.94119.94108.9498.9490.9482.9475.9467.9466.94
880890157.70145.70134.70122.70110.70100.7092.7084.7077.7069.7067.70
890900159.47148.47136.47124.47113.47102.4794.4786.4779.4771.4768.47
900910162.23150.23139.23127.23115.23104.2396.2388.2381.2373.2369.23
910920164.00153.00141.00129.00118.00106.0098.0090.0083.0075.0070.00
920930166.76154.76143.76131.76119.76107.7699.7691.7684.7676.7670.76
930940168.53157.53145.53133.53122.53110.53101.5393.5386.5378.5371.53
940950171.29159.29148.29136.29124.29112.29103.2995.2988.2980.2972.29
950960173.06162.06150.06138.06127.06115.06105.0697.0690.0682.0674.06
960970175.82163.82152.82140.82128.82116.82106.8298.8291.8283.8275.82
970980177.59166.59154.59142.59131.59119.59108.59100.5993.5985.5977.59
980990180.35168.35157.35145.35133.35121.35110.35102.3595.3587.3579.35
9901,000182.12171.12159.12147.12136.12124.12112.12104.1297.1289.1281.12
1,0001,010184.88172.88161.88149.88137.88125.88114.88105.8898.8890.8882.88
1,0101,020186.65175.65163.65151.65140.65128.65116.65107.65100.6592.6584.65
1,0201,030189.41177.41166.41154.41142.41130.41119.41109.41102.4194.4186.41
1,0301,040191.18180.18168.18156.18145.18133.18121.18111.18104.1896.1888.18
1,0401,050193.94181.94170.94158.94146.94134.94123.94112.94105.9497.9489.94
1,0501,060195.71184.71172.71160.71149.71137.71125.71114.71107.7199.7191.71
1,0601,070198.47186.47175.47163.47151.47139.47128.47116.47109.47101.4793.47
1,0701,080200.24189.24177.24165.24154.24142.24130.24119.24111.24103.2495.24
1,0801,090203.00191.00180.00168.00156.00144.00133.00121.00113.00105.0097.00
1,0901,100204.77193.77181.77169.77158.77146.77134.77123.77114.77106.7798.77
1,1001,110207.53195.53184.53172.53160.53148.53137.53125.53116.53108.53100.53
1,1101,120209.30198.30186.30174.30163.30151.30139.30128.30118.30110.30102.30
1,1201,130212.06200.06189.06177.06165.06153.06142.06130.06120.06112.06104.06
1,1301,140213.83202.83190.83178.83167.83155.83143.83132.83121.83113.83105.83
1,1401,150216.59204.59193.59181.59169.59157.59146.59134.59123.59115.59107.59
1,1501,160218.36207.36195.36183.36172.36160.36148.36137.36125.36117.36109.36
1,1601,170221.12209.12198.12186.12174.12162.12151.12139.12127.12119.12111.12
1,1701,180222.89211.89199.89187.89176.89164.89152.89141.89129.89120.89112.89
1,1801,190225.65213.65202.65190.65178.65166.65155.65143.65131.65122.65114.65
1,1901,200227.42216.42204.42192.42181.42169.42157.42146.42134.42124.42116.42
1,2001,210230.18218.18207.18195.18183.18171.18160.18148.18136.18126.18118.18
1,2101,220231.95220.95208.95196.95185.95173.95161.95150.95138.95127.95119.95
1,2201,230234.71222.71211.71199.71187.71175.71164.71152.71140.71129.71121.71
1,2301,240236.48225.48213.48201.48190.48178.48166.48155.48143.48131.48123.48
1,2401,250239.24227.24216.24204.24192.24180.24169.24157.24145.24134.24125.24
1,2501,260241.01230.01218.01206.01195.01183.01171.01160.01148.01136.01127.01
1,2601,270243.77231.77220.77208.77196.77184.77173.77161.77149.77138.77128.77
1,2701,280245.54234.54222.54210.54199.54187.54175.54164.54152.54140.54130.54
1,2801,290248.30236.30225.30213.30201.30189.30178.30166.30154.30143.30132.30
1,2901,300250.07239.07227.07215.07204.07192.07180.07169.07157.07145.07134.07
1,3001,310252.83240.83229.83217.83205.83193.83182.83170.83158.83147.83135.83
1,3101,320254.60243.60231.60219.60208.60196.60184.60173.60161.60149.60138.60
1,3201,330257.36245.36234.36222.36210.36198.36187.36175.36163.36152.36140.36
1,3301,340259.13248.13236.13224.13213.13201.13189.13178.13166.13154.13143.13
1,3401,350261.89249.89238.89226.89214.89202.89191.89179.89167.89156.89144.89
1,3501,360263.66252.66240.66228.66217.66205.66193.66182.66170.66158.66147.66
1,3601,370266.42254.42243.42231.42219.42207.42196.42184.42172.42161.42149.42
1,3701,380268.19257.19245.19233.19222.19210.19198.19187.19175.19163.19152.19
1,3801,390270.95258.95247.95235.95223.95211.95200.95188.95176.95165.95153.95
1,3901,400272.72261.72249.72237.72226.72214.72202.72191.72179.72167.72156.72
1,4001,410275.48263.48252.48240.48228.48216.48205.48193.48181.48170.48158.48
1,4101,420277.25266.25254.25242.25231.25219.25207.25196.25184.25172.25161.25
1,4201,430280.01268.01257.01245.01233.01221.01210.01198.01186.01175.01163.01
1,4301,440281.78270.78258.78246.78235.78223.78211.78200.78188.78176.78165.78
1,4401,450284.54272.54261.54249.54237.54225.54214.54202.54190.54179.54167.54
1,4501,460286.31275.31263.31251.31240.31228.31216.31205.31193.31181.31170.31
1,4601,470289.07277.07266.07254.07242.07230.07219.07207.07195.07184.07172.07
1,4701,480290.84279.84267.84255.84244.84232.84220.84209.84197.84185.84174.84
 
$1,480 and overDo not use this table. See page 48 for instructions.
 
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2017)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$1057.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
105110$10.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22
11011510.618.618.618.618.618.618.618.618.618.618.61
11512011.998.998.998.998.998.998.998.998.998.998.99
12012512.379.379.379.379.379.379.379.379.379.379.37
12513013.759.759.759.759.759.759.759.759.759.759.75
13013514.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514015.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014515.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515017.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015517.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516019.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016519.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517020.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017521.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518022.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018522.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519024.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019524.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520026.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20020526.4915.4915.4915.4915.4915.4915.4915.4915.4915.4915.49
20521027.8715.8715.8715.8715.8715.8715.8715.8715.8715.8715.87
21021528.2616.2616.2616.2616.2616.2616.2616.2616.2616.2616.26
21522029.6416.6416.6416.6416.6416.6416.6416.6416.6416.6416.64
22022530.0217.0217.0217.0217.0217.0217.0217.0217.0217.0217.02
22523031.4017.4017.4017.4017.4017.4017.4017.4017.4017.4017.40
23023531.7917.7917.7917.7917.7917.7917.7917.7917.7917.7917.79
23524033.1718.1718.1718.1718.1718.1718.1718.1718.1718.1718.17
24024533.5518.5518.5518.5518.5518.5518.5518.5518.5518.5518.55
24525034.9318.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
25026036.5120.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027038.2722.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028040.0424.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029041.8025.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030043.5727.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031045.3329.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032047.1031.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033048.8632.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034050.6334.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035052.3936.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036054.1638.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037055.9239.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038057.6941.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039059.4543.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040061.2245.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041062.9846.9831.9830.9830.9830.9830.9830.9830.9830.9830.98
41042064.7548.7533.7531.7531.7531.7531.7531.7531.7531.7531.75
42043066.5150.5135.5132.5132.5132.5132.5132.5132.5132.5132.51
43044068.2852.2837.2833.2833.2833.2833.2833.2833.2833.2833.28
44045070.0454.0439.0434.0434.0434.0434.0434.0434.0434.0434.04
45046071.8155.8140.8134.8134.8134.8134.8134.8134.8134.8134.81
46047074.5757.5742.5735.5735.5735.5735.5735.5735.5735.5735.57
47048076.3459.3444.3436.3436.3436.3436.3436.3436.3436.3436.34
48049079.1061.1046.1037.1037.1037.1037.1037.1037.1037.1037.10
49050080.8762.8747.8737.8737.8737.8737.8737.8737.8737.8737.87
50052084.0266.0250.0239.0239.0239.0239.0239.0239.0239.0239.02
52054088.5569.5553.5540.5540.5540.5540.5540.5540.5540.5540.55
54056093.0873.0857.0842.0842.0842.0842.0842.0842.0842.0842.08
56058097.6176.6160.6144.6143.6143.6143.6143.6143.6143.6143.61
580600102.1480.1464.1448.1445.1445.1445.1445.1445.1445.1445.14
600620106.6783.6767.6751.6746.6746.6746.6746.6746.6746.6746.67
620640111.2088.2071.2055.2048.2048.2048.2048.2048.2048.2048.20
640660115.7392.7374.7358.7349.7349.7349.7349.7349.7349.7349.73
660680120.2697.2678.2662.2651.2651.2651.2651.2651.2651.2651.26
680700124.79101.7981.7965.7952.7952.7952.7952.7952.7952.7952.79
700720129.32106.3285.3269.3254.3254.3254.3254.3254.3254.3254.32
720740133.85110.8588.8572.8557.8555.8555.8555.8555.8555.8555.85
740760138.38115.3892.3876.3861.3857.3857.3857.3857.3857.3857.38
760780142.91119.9196.9179.9164.9158.9158.9158.9158.9158.9158.91
780800147.44124.44101.4483.4468.4460.4460.4460.4460.4460.4460.44
$800$820$151.97$128.97$105.97$86.97$71.97$61.97$61.97$61.97$61.97$61.97$61.97
820840156.50133.50110.5090.5075.5063.5063.5063.5063.5063.5063.50
840860161.03138.03115.0394.0379.0365.0365.0365.0365.0365.0365.03
860880165.56142.56119.5697.5682.5666.5666.5666.5666.5666.5666.56
880900170.09147.09124.09101.0986.0970.0968.0968.0968.0968.0968.09
900920174.62151.62128.62104.6289.6273.6269.6269.6269.6269.6269.62
920940179.15156.15133.15109.1593.1577.1571.1571.1571.1571.1571.15
940960183.68160.68137.68113.6896.6880.6872.6872.6872.6872.6872.68
960980188.21165.21142.21118.21100.2184.2174.2174.2174.2174.2174.21
9801,000192.74169.74146.74122.74103.7487.7475.7475.7475.7475.7475.74
1,0001,020197.27174.27151.27127.27107.2791.2777.2777.2777.2777.2777.27
1,0201,040201.80178.80155.80131.80110.8094.8079.8078.8078.8078.8078.80
1,0401,060206.33183.33160.33136.33114.3398.3383.3380.3380.3380.3380.33
1,0601,080210.86187.86164.86140.86117.86101.8686.8681.8681.8681.8681.86
1,0801,100215.39192.39169.39145.39122.39105.3990.3983.3983.3983.3983.39
1,1001,120219.92196.92173.92149.92126.92108.9293.9284.9284.9284.9284.92
1,1201,140224.45201.45178.45154.45131.45112.4597.4586.4586.4586.4586.45
1,1401,160228.98205.98182.98158.98135.98115.98100.9887.9887.9887.9887.98
1,1601,180233.51210.51187.51163.51140.51119.51104.5189.5189.5189.5189.51
1,1801,200238.04215.04192.04168.04145.04123.04108.0492.0491.0491.0491.04
1,2001,220242.57219.57196.57172.57149.57126.57111.5795.5792.5792.5792.57
1,2201,240247.10224.10201.10177.10154.10130.10115.1099.1094.1094.1094.10
1,2401,260251.63228.63205.63181.63158.63134.63118.63102.6395.6395.6395.63
1,2601,280256.16233.16210.16186.16163.16139.16122.16106.1697.1697.1697.16
1,2801,300260.69237.69214.69190.69167.69143.69125.69109.6998.6998.6998.69
1,3001,320265.22242.22219.22195.22172.22148.22129.22113.22100.22100.22100.22
1,3201,340269.75246.75223.75199.75176.75152.75132.75116.75101.75101.75101.75
1,3401,360274.28251.28228.28204.28181.28157.28136.28120.28105.28103.28103.28
1,3601,380278.81255.81232.81208.81185.81161.81139.81123.81108.81104.81104.81
1,3801,400283.34260.34237.34213.34190.34166.34143.34127.34112.34106.34106.34
1,4001,420287.87264.87241.87217.87194.87170.87147.87130.87115.87107.87107.87
1,4201,440292.40269.40246.40222.40199.40175.40152.40134.40119.40109.40109.40
1,4401,460296.93273.93250.93226.93203.93179.93156.93137.93122.93110.93110.93
1,4601,480301.46278.46255.46231.46208.46184.46161.46141.46126.46112.46112.46
1,4801,500305.99282.99259.99235.99212.99188.99165.99144.99129.99113.99113.99
1,5001,520310.52287.52264.52240.52217.52193.52170.52148.52133.52117.52115.52
1,5201,540315.05292.05269.05245.05222.05198.05175.05152.05137.05121.05117.05
1,5401,560319.58296.58273.58249.58226.58202.58179.58156.58140.58124.58118.58
1,5601,580326.11301.11278.11254.11231.11207.11184.11161.11144.11128.11120.11
1,5801,600332.64305.64282.64258.64235.64211.64188.64165.64147.64131.64121.64
1,6001,620339.17310.17287.17263.17240.17216.17193.17170.17151.17135.17123.17
1,6201,640345.70314.70291.70267.70244.70220.70197.70174.70154.70138.70124.70
1,6401,660352.23319.23296.23272.23249.23225.23202.23179.23158.23142.23126.23
1,6601,680358.76323.76300.76276.76253.76229.76206.76183.76161.76145.76129.76
1,6801,700365.29328.29305.29281.29258.29234.29211.29188.29165.29149.29133.29
1,7001,720371.82333.82309.82285.82262.82238.82215.82192.82168.82152.82136.82
1,7201,740378.35340.35314.35290.35267.35243.35220.35197.35173.35156.35140.35
1,7401,760384.88346.88318.88294.88271.88247.88224.88201.88177.88159.88143.88
1,7601,780391.41353.41323.41299.41276.41252.41229.41206.41182.41163.41147.41
1,7801,800397.94359.94327.94303.94280.94256.94233.94210.94186.94166.94150.94
1,8001,820404.47366.47332.47308.47285.47261.47238.47215.47191.47170.47154.47
1,8201,840411.00373.00337.00313.00290.00266.00243.00220.00196.00174.00158.00
1,8401,860417.53379.53341.53317.53294.53270.53247.53224.53200.53177.53161.53
1,8601,880424.06386.06347.06322.06299.06275.06252.06229.06205.06182.06165.06
1,8801,900430.59392.59353.59326.59303.59279.59256.59233.59209.59186.59168.59
1,9001,920437.12399.12360.12331.12308.12284.12261.12238.12214.12191.12172.12
1,9201,940443.65405.65366.65335.65312.65288.65265.65242.65218.65195.65175.65
1,9401,960450.18412.18373.18340.18317.18293.18270.18247.18223.18200.18179.18
1,9601,980456.71418.71379.71344.71321.71297.71274.71251.71227.71204.71182.71
1,9802,000463.24425.24386.24349.24326.24302.24279.24256.24232.24209.24186.24
2,0002,020469.77431.77392.77353.77330.77306.77283.77260.77236.77213.77190.77
2,0202,040476.30438.30399.30360.30335.30311.30288.30265.30241.30218.30195.30
2,0402,060482.83444.83405.83366.83339.83315.83292.83269.83245.83222.83199.83
2,0602,080489.36451.36412.36373.36344.36320.36297.36274.36250.36227.36204.36
2,0802,100495.89457.89418.89379.89348.89324.89301.89278.89254.89231.89208.89
 
$2,100 and overDo not use this table. See page 48 for instructions.
 
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2017)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$3357.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
335345$27.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01
34535528.7826.7826.7826.7826.7826.7826.7826.7826.7826.7826.78
35536530.5427.5427.5427.5427.5427.5427.5427.5427.5427.5427.54
36537532.3128.3128.3128.3128.3128.3128.3128.3128.3128.3128.31
37538534.0729.0729.0729.0729.0729.0729.0729.0729.0729.0729.07
38539535.8429.8429.8429.8429.8429.8429.8429.8429.8429.8429.84
39540537.6030.6030.6030.6030.6030.6030.6030.6030.6030.6030.60
40541539.3731.3731.3731.3731.3731.3731.3731.3731.3731.3731.37
41542541.1332.1332.1332.1332.1332.1332.1332.1332.1332.1332.13
42543542.9032.9032.9032.9032.9032.9032.9032.9032.9032.9032.90
43544544.6633.6633.6633.6633.6633.6633.6633.6633.6633.6633.66
44545546.4334.4334.4334.4334.4334.4334.4334.4334.4334.4334.43
45546548.1935.1935.1935.1935.1935.1935.1935.1935.1935.1935.19
46547549.9635.9635.9635.9635.9635.9635.9635.9635.9635.9635.96
47548551.7236.7236.7236.7236.7236.7236.7236.7236.7236.7236.72
48549553.4937.4937.4937.4937.4937.4937.4937.4937.4937.4937.49
49550555.2539.2538.2538.2538.2538.2538.2538.2538.2538.2538.25
50552557.4042.4039.4039.4039.4039.4039.4039.4039.4039.4039.40
52554560.9345.9340.9340.9340.9340.9340.9340.9340.9340.9340.93
54556564.4649.4642.4642.4642.4642.4642.4642.4642.4642.4642.46
56558567.9952.9943.9943.9943.9943.9943.9943.9943.9943.9943.99
58560571.5256.5245.5245.5245.5245.5245.5245.5245.5245.5245.52
60562575.0560.0547.0547.0547.0547.0547.0547.0547.0547.0547.05
62564578.5863.5848.5848.5848.5848.5848.5848.5848.5848.5848.58
64566582.1167.1151.1150.1150.1150.1150.1150.1150.1150.1150.11
66568585.6470.6454.6451.6451.6451.6451.6451.6451.6451.6451.64
68570589.1774.1758.1753.1753.1753.1753.1753.1753.1753.1753.17
70572592.7077.7061.7054.7054.7054.7054.7054.7054.7054.7054.70
72574596.2381.2365.2356.2356.2356.2356.2356.2356.2356.2356.23
74576599.7684.7668.7657.7657.7657.7657.7657.7657.7657.7657.76
765785103.2988.2972.2959.2959.2959.2959.2959.2959.2959.2959.29
785805106.8291.8275.8260.8260.8260.8260.8260.8260.8260.8260.82
805825110.3595.3579.3564.3562.3562.3562.3562.3562.3562.3562.35
825845113.8898.8882.8867.8863.8863.8863.8863.8863.8863.8863.88
845865117.41102.4186.4171.4165.4165.4165.4165.4165.4165.4165.41
865885120.94105.9489.9474.9466.9466.9466.9466.9466.9466.9466.94
885905124.47109.4793.4778.4768.4768.4768.4768.4768.4768.4768.47
905925128.00113.0097.0082.0070.0070.0070.0070.0070.0070.0070.00
925945131.53116.53100.5385.5371.5371.5371.5371.5371.5371.5371.53
945965135.06120.06104.0689.0673.0673.0673.0673.0673.0673.0673.06
965985138.59123.59107.5992.5976.5974.5974.5974.5974.5974.5974.59
9851,005142.12127.12111.1296.1280.1276.1276.1276.1276.1276.1276.12
1,0051,025145.65130.65114.6599.6583.6577.6577.6577.6577.6577.6577.65
1,0251,045149.18134.18118.18103.1887.1879.1879.1879.1879.1879.1879.18
1,0451,065152.71137.71121.71106.7190.7180.7180.7180.7180.7180.7180.71
1,0651,085157.24141.24125.24110.2494.2482.2482.2482.2482.2482.2482.24
1,0851,105161.77144.77128.77113.7797.7783.7783.7783.7783.7783.7783.77
1,1051,125166.30148.30132.30117.30101.3085.3085.3085.3085.3085.3085.30
1,1251,145170.83151.83135.83120.83104.8388.8386.8386.8386.8386.8386.83
1,1451,165175.36155.36139.36124.36108.3692.3688.3688.3688.3688.3688.36
1,1651,185179.89158.89142.89127.89111.8995.8989.8989.8989.8989.8989.89
1,1851,205184.42162.42146.42131.42115.4299.4291.4291.4291.4291.4291.42
1,2051,225188.95165.95149.95134.95118.95102.9592.9592.9592.9592.9592.95
1,2251,245193.48170.48153.48138.48122.48106.4894.4894.4894.4894.4894.48
1,2451,265198.01175.01157.01142.01126.01110.0196.0196.0196.0196.0196.01
1,2651,285202.54179.54160.54145.54129.54113.5498.5497.5497.5497.5497.54
1,2851,305207.07184.07164.07149.07133.07117.07102.0799.0799.0799.0799.07
1,3051,325211.60188.60167.60152.60136.60120.60105.60100.60100.60100.60100.60
1,3251,345216.13193.13171.13156.13140.13124.13109.13102.13102.13102.13102.13
1,3451,365220.66197.66174.66159.66143.66127.66112.66103.66103.66103.66103.66
1,3651,385225.19202.19179.19163.19147.19131.19116.19105.19105.19105.19105.19
1,3851,405229.72206.72183.72166.72150.72134.72119.72106.72106.72106.72106.72
1,4051,425234.25211.25188.25170.25154.25138.25123.25108.25108.25108.25108.25
1,4251,445238.78215.78192.78173.78157.78141.78126.78110.78109.78109.78109.78
1,4451,465243.31220.31197.31177.31161.31145.31130.31114.31111.31111.31111.31
1,4651,485247.84224.84201.84180.84164.84148.84133.84117.84112.84112.84112.84
1,4851,505252.37229.37206.37184.37168.37152.37137.37121.37114.37114.37114.37
1,5051,525256.90233.90210.90187.90171.90155.90140.90124.90115.90115.90115.90
$1,525$1,545$261.43$238.43$215.43$191.43$175.43$159.43$144.43$128.43$117.43$117.43$117.43
1,5451,565265.96242.96219.96195.96178.96162.96147.96131.96118.96118.96118.96
1,5651,585270.49247.49224.49200.49182.49166.49151.49135.49120.49120.49120.49
1,5851,605275.02252.02229.02205.02186.02170.02155.02139.02124.02122.02122.02
1,6051,625279.55256.55233.55209.55189.55173.55158.55142.55127.55123.55123.55
1,6251,645284.08261.08238.08214.08193.08177.08162.08146.08131.08125.08125.08
1,6451,665288.61265.61242.61218.61196.61180.61165.61149.61134.61126.61126.61
1,6651,685293.14270.14247.14223.14200.14184.14169.14153.14138.14128.14128.14
1,6851,705297.67274.67251.67227.67204.67187.67172.67156.67141.67129.67129.67
1,7051,725302.20279.20256.20232.20209.20191.20176.20160.20145.20131.20131.20
1,7251,745306.73283.73260.73236.73213.73194.73179.73163.73148.73132.73132.73
1,7451,765311.26288.26265.26241.26218.26198.26183.26167.26152.26136.26134.26
1,7651,785315.79292.79269.79245.79222.79201.79186.79170.79155.79139.79135.79
1,7851,805320.32297.32274.32250.32227.32205.32190.32174.32159.32143.32137.32
1,8051,825324.85301.85278.85254.85231.85208.85193.85177.85162.85146.85138.85
1,8251,845329.38306.38283.38259.38236.38213.38197.38181.38166.38150.38140.38
1,8451,865333.91310.91287.91263.91240.91217.91200.91184.91169.91153.91141.91
1,8651,885338.44315.44292.44268.44245.44222.44204.44188.44173.44157.44143.44
1,8851,905342.97319.97296.97272.97249.97226.97207.97191.97176.97160.97144.97
1,9051,925347.50324.50301.50277.50254.50231.50211.50195.50180.50164.50148.50
1,9251,945352.03329.03306.03282.03259.03236.03215.03199.03184.03168.03152.03
1,9451,965356.56333.56310.56286.56263.56240.56218.56202.56187.56171.56155.56
1,9651,985361.09338.09315.09291.09268.09245.09222.09206.09191.09175.09159.09
1,9852,005365.62342.62319.62295.62272.62249.62225.62209.62194.62178.62162.62
2,0052,025370.15347.15324.15300.15277.15254.15230.15213.15198.15182.15166.15
2,0252,045374.68351.68328.68304.68281.68258.68234.68216.68201.68185.68169.68
2,0452,065379.21356.21333.21309.21286.21263.21239.21220.21205.21189.21173.21
2,0652,085383.74360.74337.74313.74290.74267.74243.74223.74208.74192.74176.74
2,0852,105388.27365.27342.27318.27295.27272.27248.27227.27212.27196.27180.27
2,1052,125392.80369.80346.80322.80299.80276.80252.80230.80215.80199.80183.80
2,1252,145397.33374.33351.33327.33304.33281.33257.33234.33219.33203.33187.33