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IRS.gov Website
Publication 51
taxmap/pubs/p51-012.htm#en_us_publink1000231286

13. Federal Income Tax Withholding Methods(p23)

rule
There are several methods to figure federal income tax withholding for employees. The most common are the wage bracket method and the percentage method.
taxmap/pubs/p51-012.htm#en_us_publink1000231287

Wage Bracket Method(p23)

rule
Under the wage bracket method, find the proper table (on pages 26–45) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal income tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.
If you can't use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described later in this section. Be sure to reduce wages by the amount of total withholding allowances (shown in the table below) before using the percentage method tables on pages 24 and 25.
taxmap/pubs/p51-012.htm#en_us_publink1000231288

Adjusting wage bracket withholding for employees claiming over 10 withholding allowances.(p23)

rule
To adapt the wage bracket tables for employees who are claiming over 10 allowances, follow these steps.
  1. Multiply the number of withholding allowances that is over 10 by the allowance value for the payroll period. The allowance values are in the Percentage Method—2017 Amount for One Withholding Allowance table shown later.
  2. Subtract the result from the employee's wages.
  3. On this amount, find and withhold the tax in the column for 10 allowances.
This is a voluntary method. If you use the wage bracket tables, you may continue to withhold the amount in the "10" column when your employee has more than 10 allowances, using the method above. You can also use the other methods described later.
taxmap/pubs/p51-012.htm#en_us_publink1000231289

Percentage Method(p23)

rule
If you don't want to use the wage bracket tables on pages 26–45 to figure how much federal income tax to withhold, you can use the percentage method based on the table on this page and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the federal income tax to withhold under the percentage method.
  1. Multiply one withholding allowance (see table later) by the number of allowances the employee claims.
  2. Subtract that amount from the employee's wages.
  3. Determine the amount to withhold from the appropriate table on pages 24 and 25.

Percentage Method—2017 Amount for One Withholding Allowance

Payroll PeriodOne Withholding Allowance
Weekly$  77.90
Biweekly155.80
Semimonthly168.80
Monthly337.50
Quarterly1,012.50
Semiannually2,025.00
Annually4,050.00
Daily or miscellaneous (each day of the payroll period)15.60
taxmap/pubs/p51-012.htm#en_us_publink1000231290

Example.(p23)

An unmarried employee is paid $800 weekly. This employee has a Form W-4 in effect claiming two withholding allowances. Using the percentage method, figure the federal income tax withholding as follows.
1.Total wage payment $800.00
2.One allowance$77.90 
3.Allowances claimed on Form W-4
     2
 
4.Multiply line 2 by line 3 $155.80
5.Amount subject to withholding (subtract line 4 from line 1) $644.20
6.Tax to be withheld on $644.20 from Table 1—single person, page 24 $81.03
To figure the federal income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar.
taxmap/pubs/p51-012.htm#en_us_publink1000231291

Withholding based on annual wages.(p23)

rule
Figure the federal income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Then prorate the tax back to the payroll period.
taxmap/pubs/p51-012.htm#en_us_publink1000231292

Example. (p23)

A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $16,200 (the value of four withholding allowances annually) for a balance of $35,800. Using column (b) of Table 7—Annual Payroll Period on page 25, the annual federal income tax withholding is $3,140. Divide the annual amount by 52. The weekly federal income tax to withhold is $60.38.
taxmap/pubs/p51-012.htm#en_us_publink1000231293

Alternative Methods of Federal Income Tax Withholding(p23)

rule
Rather than the Percentage Method or Wage Bracket Method described above, you can use an alternative method to withhold federal income tax. Section 9 of Pub. 15-A describes these alternative methods.

Percentage Method Tables for Income Tax Withholding

(For Wages Paid in 2017)
TABLE 1—WEEKLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $ 44$0 Not over $166$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$44—$224 $0.00 plus 10%—$44$166—$525 $0.00 plus 10%—$166
$224—$774 $18.00 plus 15%—$224$525—$1,626 $35.90 plus 15%—$525
$774—$1,812 $100.50 plus 25%—$774$1,626—$3,111 $201.05 plus 25%—$1,626
$1,812—$3,730 $360.00 plus 28%—$1,812$3,111—$4,654 $572.30 plus 28%—$3,111
$3,730—$8,058 $897.04 plus 33%—$3,730$4,654—$8,180 $1,004.34 plus 33%—$4,654
$8,058—$8,090 $2,325.28 plus 35%—$8,058$8,180—$9,218 $2,167.92 plus 35%—$8,180
$8,090 $2,336.48 plus 39.6%—$8,090$9,218 $2,531.22 plus 39.6%—$9,218
TABLE 2—BIWEEKLY Payroll Period
   
(a) SINGLE person (including head of household)—  (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $88$0 Not over $333$0 
Over—But not over— of excess over— Over—But not over— of excess over—
$88—$447 $0.00 plus 10%—$88$333—$1,050 $0.00 plus 10%—$333
$447—$1,548 $35.90 plus 15%—$447$1,050—$3,252 $71.70 plus 15%—$1,050
$1,548—$3,623 $201.05 plus 25%—$1,548$3,252—$6,221 $402.00 plus 25%—$3,252
$3,623—$7,460 $719.80 plus 28%—$3,623$6,221 —$9,308 $1,144.25 plus 28%—$6,221
$7,460—$16,115 $1,794.16 plus 33%—$7,460$9,308—$16,360 $2,008.61 plus 33%—$9,308
$16,115—$16,181 $4,650.31 plus 35%—$16,115$16,360—$18,437 $4,335.77 plus 35%—$16,360
$16,181 $4,673.41 plus 39.6%—$16,181$18,437 $5,062.72 plus 39.6%—$18,437
TABLE 3—SEMIMONTHLY Payroll Period
   
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $96$0 Not over $360$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$96—$484 $0.00 plus 10%—$96$360—$1,138 $0.00 plus 10%—$360
$484—$1,677 $38.80 plus 15%—$484$1,138—$3,523 $77.80 plus 15%—$1,138
$1,677—$3,925 $217.75 plus 25%—$1,677$3,523—$6,740 $435.55 plus 25%—$3,523
$3,925—$8,081 $779.75 plus 28%—$3,925$6,740 —$10,083 $1,239.80 plus 28%—$6,740
$8,081—$17,458 $1,943.43 plus 33%—$8,081$10,083—$17,723 $2,175.84 plus 33%—$10,083
$17,458—$17,529 $5,037.84 plus 35%—$17,458$17,723—$19,973 $4,697.04 plus 35%—$17,723
$17,529 $5,062.69 plus 39.6%—$17,529$19,973 $5,484.54 plus 39.6%—$19,973
TABLE 4—MONTHLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $192$0 Not over $721$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$192—$969 $0.00 plus 10%—$192$721—$2,275 $0.00 plus 10%—$721
$969—$3,354 $77.70 plus 15%—$969$2,275—$7,046 $155.40 plus 15%—$2,275
$3,354—$7,850 $435.45 plus 25%—$3,354$7,046—$13,479 $871.05 plus 25%—$7,046
$7,850—$16,163 $1,559.45 plus 28%—$7,850$13,479 —$20,167 $2,479.30 plus 28%—$13,479
$16,163—$34,917 $3,887.09 plus 33%—$16,163$20,167—$35,446 $4,351.94 plus 33%—$20,167
$34,917—$35,058 $10,075.91 plus 35%—$34,917$35,446—$39,946 $9,394.01 plus 35%—$35,446
$35,058 $10,125.26 plus 39.6%—$35,058$39,946 $10,969.01 plus 39.6%—$39,946

Percentage Method Tables for Income Tax Withholding (continued)

(For Wages Paid in 2017)
TABLE 5—QUARTERLY Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $575$0 Not over $2,163$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$575—$2,906 $0.00 plus 10%—$575$2,163—$6,825 $0.00 plus 10%—$2,163
$2,906—$10,063 $233.10 plus 15%—$2,906$6,825—$21,138 $466.20 plus 15%—$6,825
$10,063—$23,550 $1,306.65 plus 25%—$10,063$21,138 —$40,438 $2,613.15 plus 25%—$21,138
$23,550—$48,488 $4,678.40 plus 28%—$23,550$40,438—$60,500 $7,438.15 plus 28%—$40,438
$48,488—$104,750 $11,661.04 plus 33%—$48,488$60,500—$106,338 $13,055.51 plus 33%—$60,500
$104,750—$105,175 $30,227.50 plus 35%—$104,750$106,338—$119,838 $28,182.05 plus 35%—$106,338
$105,175 $30,376.25 plus 39.6%—$105,175$119,838 $32,907.05 plus 39.6%—$119,838
TABLE 6—SEMIANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $1,150$0 Not over $4,325$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$1,150—$5,813 $0.00 plus 10%—$1,150$4,325—$13,650 $0.00 plus 10%—$4,325
$5,813—$20,125 $466.30 plus 15%—$5,813$13,650—$42,275 $932.50 plus 15%—$13,650
$20,125—$47,100 $2,613.10 plus 25%—$20,125$42,275—$80,875 $5,226.25 plus 25%—$42,275
$47,100—$96,975 $9,356.85 plus 28%—$47,100$80,875 —$121,000 $14,876.25 plus 28%—$80,875
$96,975—$209,500 $23,321.85 plus 33%—$96,975$121,000 —$212,675 $26,111.25 plus 33%—$121,000
$209,500—$210,350 $60,455.10 plus 35%—$209,500$212,675 —$239,675 $56,364.00 plus 35%—$212,675
$210,350 $60,752.60 plus 39.6%—$210,350$239,675 $65,814.00 plus 39.6%—$239,675
TABLE 7—ANNUAL Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
If the amount of wages
(after subtracting
withholding allowances) is:
The amount of income tax
to withhold is:
Not over $2,300$0 Not over $8,650$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$2,300—$11,625 $0.00 plus 10%—$2,300$8,650—$27,300 $0.00 plus 10%—$8,650
$11,625—$40,250 $932.50 plus 15%—$11,625$27,300—$84,550 $1,865.00 plus 15%—$27,300
$40,250—$94,200 $5,226.25 plus 25%—$40,250$84,550—$161,750 $10,452.50 plus 25%—$84,550
$94,200—$193,950 $18,713.75 plus 28%—$94,200$161,750 —$242,000 $29,752.50 plus 28%—$161,750
$193,950—$419,000 $46,643.75 plus 33%—$193,950$242,000—$425,350 $52,222.50 plus 33%—$242,000
$419,000—$420,700 $120,910.25 plus 35%—$419,000$425,350—$479,350 $112,728.00 plus 35%—$425,350
$420,700 $121,505.25 plus 39.6%—$420,700$479,350 $131,628.00 plus 39.6%—$479,350
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
 
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances)
divided by the number of
days in the payroll period is:
The amount of income tax
to withhold per day is:
If the amount of wages
(after subtracting
withholding allowances)
divided by the number of
days in the payroll period is:
The amount of income tax
to withhold per day is:
Not over $8.80$0 Not over $33.30$0 
Over—But not over— of excess over—Over—But not over— of excess over—
$8.80—$44.70 $0.00 plus 10%—$8.80$33.30—$105.00 $0.00 plus 10%—$33.30
$44.70—$154.80 $3.59 plus 15%—$44.70$105.00—$325.20 $7.17 plus 15%—$105.00
$154.80—$362.30 $20.11 plus 25%—$154.80$325.20—$622.10 $40.20 plus 25%—$325.20
$362.30—$746.00 $71.99 plus 28%—$362.30$622.10 —$930.80 $114.43 plus 28%—$622.10
$746.00—$1,611.50 $179.43 plus 33%—$746.00$930.80—$1,636.00 $200.87 plus 33%—$930.80
$1,611.50—$1,618.10 $465.05 plus 35%—$1,611.50$1,636.00—$1,843.70 $433.59 plus 35%—$1,636.00
$1,618.10 $467.36 plus 39.6%—$1,618.10$1,843.70 $506.29 plus 39.6%—$1,843.70
Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$ 0$55$0$0$0$0$0$0$0$0$0$0$0
556010000000000
606520000000000
657020000000000
707530000000000
758030000000000
808540000000000
859040000000000
909550000000000
9510050000000000
10010560000000000
10511060000000000
11011570000000000
11512070000000000
12012580000000000
12513081000000000
13013591000000000
13514092000000000
140145102000000000
145150103000000000
150155113000000000
155160114000000000
160165124000000000
165170125000000000
170175135000000000
175180136000000000
180185146000000000
185190147000000000
190195157000000000
195200158000000000
200210168100000000
210220179200000000
2202301810300000000
2302402011400000000
2402502112500000000
2502602313600000000
2602702414700000000
2702802615800000000
2802902716910000000
29030029171020000000
30031030181130000000
31032032201240000000
32033033211350000000
33034035231460000000
34035036241570000000
35036038261680000000
36037039271791000000
370380412918102000000
380390423019113000000
390400443220124000000
400410453322135000000
410420473523146000000
420430483625157000000
430440503826168000000
440450513928179100000
4504605341291810200000
4604705442311911300000
4704805644322112400000
4804905745342213500000
4905005947352414600000
5005106048372515700000
5105206250382716800000
5205306351402817910000
53054065534130181020000
54055066544331191130000
55056068564433211240000
56057069574634221350000
57058071594736241460000
58059072604937251570000
59060074625039271681000
$600$610$75$63$52$40$28$17$9$2$0$0$0
610620776553423018103000
620630786655433120114000
630640806856453321125000
640650816958463423136000
650660837159483624147000
660670847261493726158000
670680867462513927169100
6806908775645240291710200
6907008977655442301911300
7007109078675543322012400
7107209280685745332213500
7207309381705846352314600
7307409583716048362515700
7407509684736149382616800
7507609886746351392817910
76077099877664524129181020
770780101897766544231191130
780790103907967554432201240
790800106928069574534221350
800810108938270584735231460
810820111958372604837251570
820830113968573615038261680
830840116988675635140281791
8408501189988766453412918102
85086012110189786654433119113
86087012310491796756443221124
87088012610692816957463422135
88089012810994827059473524146
89090013111195847260493725157
90091013311497857362503827168
91092013611698877563524028179
9209301381191008876655341301810
9309401411211029078665543312011
9409501431241049179685644332112
9509601461261079381695846342313
9609701481291099482715947362414
9709801511311129684726149372615
9809901531341149785746250392716
9901,0001561361179987756452402917
1,0001,01015813911910088776553423018
1,0101,02016114112210290786755433220
1,0201,03016314412410591806856453321
1,0301,04016614612710793817058463523
1,0401,05016814912911094837159483624
1,0501,06017115113211296847361493826
1,0601,07017315413411597867462513927
1,0701,08017615613711799877664524129
1,0801,090178159139120100897765544230
1,0901,100181161142122103907967554432
1,1001,110183164144125105928068574533
1,1101,120186166147127108938270584735
1,1201,130188169149130110958371604836
1,1301,140191171152132113968573615038
1,1401,150193174154135115988674635139
1,1501,160196176157137118998876645341
1,1601,1701981791591401201018977665442
1,1701,1802011811621421231039179675644
1,1801,1902031841641451251069280695745
1,1901,2002061861671471281089482705947
1,2001,2102081891691501301119583726048
1,2101,2202111911721521331139785736250
1,2201,2302131941741551351169886756351
1,2301,24021619617715713811810088766553
1,2401,25021819917916014012110189786654
 
 $1,250 and overUse Table 1(a) for a SINGLE person on page 24. Also see the instructions on page 23.
 
Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$170$0$0$0$0$0$0$0$0$0$0$0
17017510000000000
17518010000000000
18018520000000000
18519020000000000
19019530000000000
19520030000000000
20021040000000000
21022050000000000
22023060000000000
23024070000000000
24025080000000000
25026091000000000
260270102000000000
270280113000000000
280290124000000000
290300135000000000
300310146000000000
310320157000000000
320330168000000000
330340179100000000
3403501810200000000
3503601911300000000
3603702012400000000
3703802113500000000
3803902214600000000
3904002315700000000
4004102416810000000
4104202517920000000
42043026181030000000
43044027191140000000
44045028201250000000
45046029211360000000
46047030221470000000
47048031231580000000
48049032241691000000
490500332517102000000
500510342618113000000
510520352719124000000
520530362820135000000
530540372921146000000
540550393022157000000
550560403123168000000
560570423224179100000
5705804333251810200000
5805904534261911300000
5906004635272012400000
6006104836282113500000
6106204938292214600000
6206305139302315700000
6306405241312416800000
6406505442322517910000
65066055443326181020000
66067057453427191130000
67068058473528201240000
68069060483729211350000
69070061503830221460000
70071063514031231570000
71072064534132241680000
72073066544333251791000
730740675644342618102000
740750695746352719113000
750760705947362820124000
760770726049372921135000
770780736250383022146000
780790756352403123157000
790800766553413224168100
$800$810$78$66$55$43$33$25$17$9$2$0$0
8108207968564434261810300
8208308169584635271911400
8308408271594736282012500
8408508472614937292113600
8508608574625039302214700
8608708775645240312315800
8708808877655342322416910
88089090786755433325171020
89090091806856453426181130
90091093817058463527191240
91092094837159483628201350
92093096847361493729211460
93094097867462513930221570
94095099877664524031231680
950960100897765544232241791
9609701029079675543332518102
9709801039280685745342619113
9809901059382705846352720124
9901,0001069583716048362821135
1,0001,0101089685736149382922146
1,0101,0201099886746351393023157
1,0201,0301119988766452413124168
1,0301,04011210189776654423225179
1,0401,050114102917967554433261810
1,0501,060115104928069574534271911
1,0601,070117105948270584735282012
1,0701,080118107958372604837292113
1,0801,090120108978573615038302214
1,0901,100121110988675635140312315
1,1001,1101231111008876645341322416
1,1101,1201241131018978665443332517
1,1201,1301261141039179675644342618
1,1301,1401271161049281695746352719
1,1401,1501291171069482705947362820
1,1501,1601301191079584726049372921
1,1601,1701321201099785736250383022
1,1701,1801331221109887756352403123
1,1801,19013512311210088766553413224
1,1901,20013612511310190786655433325
1,2001,21013812611510391796856443426
1,2101,22013912811610493816958463527
1,2201,23014112911810694827159473628
1,2301,24014213111910796847261493729
1,2401,25014413212110997857462503930
1,2501,26014513412211099877564524031
1,2601,270147135124112100887765534232
1,2701,280148137125113102907867554333
1,2801,290150138127115103918068564534
1,2901,300151140128116105938170584635
1,3001,310153141130118106948371594836
1,3101,320154143131119108968473614938
1,3201,330156144133121109978674625139
1,3301,340157146134122111998776645241
1,3401,3501591471361241121008977655442
1,3501,3601601491371251141029079675544
1,3601,3701621501391271151039280685745
1,3701,3801631521401281171059382705847
1,3801,3901651531421301181069583716048
1,3901,4001661551431311201089685736150
1,4001,4101681561451331211099886746351
1,4101,4201691581461341231119988766453
1,4201,43017115914813612411210189776654
1,4301,44017216114913712611410291796756
1,4401,45017416215113912711510492806957
1,4501,46017516415214012911710594827059
1,4601,47017716515414213011810795837260
1,4701,48017816715514313212010897857362
1,4801,49018016815714513312111098867563
 
 $1,490 and overUse Table 1(b) for a MARRIED person on page 24. Also see the instructions on page 23.
 
Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$105$0$0$0$0$0$0$0$0$0$0$0
10511020000000000
11011520000000000
11512030000000000
12012530000000000
12513040000000000
13013540000000000
13514050000000000
14014550000000000
14515060000000000
15015560000000000
15516070000000000
16016570000000000
16517080000000000
17017580000000000
17518090000000000
18018590000000000
185190100000000000
190195100000000000
195200110000000000
200205110000000000
205210120000000000
210215120000000000
215220130000000000
220225130000000000
225230140000000000
230235140000000000
235240150000000000
240245150000000000
245250160000000000
250260171000000000
260270182000000000
270280193000000000
280290204000000000
290300215000000000
300310226000000000
310320237000000000
320330248000000000
330340259000000000
3403502610000000000
3503602711000000000
3603702812000000000
3703802913000000000
3803903014000000000
3904003115000000000
4004103216100000000
4104203317200000000
4204303418300000000
4304403519400000000
4404503620500000000
4504603721600000000
4604703922700000000
4704804023800000000
4804904224900000000
49050043251000000000
50052045271100000000
52054048291300000000
54056051311500000000
56058054331710000000
58060057351930000000
60062060372150000000
62064063402370000000
64066066432590000000
660680694627110000000
680700724929130000000
700720755231150000000
720740785533172000000
740760815835194000000
760780846138216000000
780800876441238000000
$800$820$90$67$44$25$10$0$0$0$0$0$0
8208409370472712000000
8408609673502914000000
8608809976533116000000
88090010279563318200000
90092010582593520400000
92094010885623822600000
94096011188654124800000
960980114916844261000000
9801,000117947147281200000
1,0001,020120977450301400000
1,0201,0401231007753321610000
1,0401,0601261038056341830000
1,0601,0801291068359362050000
1,0801,1001321098662392270000
1,1001,1201351128965422490000
1,1201,14013811592684526110000
1,1401,16014111895714828130000
1,1601,18014412198745130150000
1,1801,200147124101775432171000
1,2001,220150127104805734193000
1,2201,240153130107836036215000
1,2401,260156133110866339237000
1,2601,280159136113896642259000
1,2801,3001621391169269452711000
1,3001,3201651421199572482913000
1,3201,3401681451229875513115000
1,3401,36017114812510178543317200
1,3601,38017415112810481573519400
1,3801,40017715413110784603721600
1,4001,42018015713411087634023800
1,4201,440183160137113906643251000
1,4401,460186163140116936946271200
1,4601,480189166143119967249291400
1,4801,500192169146122997552311600
1,5001,5201951721491251027855331820
1,5201,5401981751521281058158352040
1,5401,5602011781551311088461382260
1,5601,5802061811581341118764412480
1,5801,60021118416113711490674426100
1,6001,62021618716414011793704728120
1,6201,64022119016714312096735030140
1,6401,66022619317014612399765332160
1,6601,680231196173149126102795634182
1,6801,700236199176152129105825936204
1,7001,720241203179155132108856238226
1,7201,740246208182158135111886541248
1,7401,7602512131851611381149168442610
1,7601,7802562181881641411179471472812
1,7801,8002612231911671441209774503014
1,8001,82026622819417014712310077533216
1,8201,84027123319717315012610380563418
1,8401,86027623820017615312910683593620
1,8601,88028124320417915613210986623922
1,8801,90028624820918215913511289654224
1,9001,92029125321418516213811592684526
1,9201,94029625821918816514111895714828
1,9401,96030126322419116814412198745130
1,9601,980306268229194171147124101775432
1,9802,000311273234197174150127104805734
2,0002,020316278239200177153130107836037
2,0202,040321283244205180156133110866340
2,0402,060326288249210183159136113896643
2,0602,080331293254215186162139116926946
2,0802,100336298259220189165142119957249
 
 $2,100 and overUse Table 2(a) for a SINGLE person on page 24. Also see the instructions on page 23.
 
Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 31, 2017)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income tax to be withheld is—
$  0$340$0$0$0$0$0$0$0$0$0$0$0
34035010000000000
35036020000000000
36037030000000000
37038040000000000
38039050000000000
39040060000000000
40041070000000000
41042080000000000
42043090000000000
430440100000000000
440450110000000000
450460120000000000
460470130000000000
470480140000000000
480490150000000000
490500161000000000
500520182000000000
520540204000000000
540560226000000000
560580248000000000
5806002610000000000
6006202812000000000
6206403014000000000
6406603216100000000
6606803418300000000
6807003620500000000
7007203822700000000
7207404024900000000
74076042261100000000
76078044281300000000
78080046301500000000
80082048321710000000
82084050341930000000
84086052362150000000
86088054382370000000
88090056402590000000
900920584227110000000
920940604429130000000
940960624631150000000
960980644833171000000
9801,000665035193000000
1,0001,020685237215000000
1,0201,040705439237000000
1,0401,060725641259000000
1,0601,08075584327