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Page 1 of 64 of Publication 15-T

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Department of the Treasury
Internal Revenue Service

Publication 15-T
(Rev. June 2003)

Contents
How To Use the Income Tax Withholding
Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

Revised Income Tax Withholding Tables:
Percentage Method . . . . . . . . . . . . . . . . . . . . . .
Wage Bracket Method . . . . . . . . . . . . . . . . . . . .

3
5

Cat. No. 32112B

New
Withholding
Tables
(For Wages Paid Through
December 2004)

Alternative Methods for Figuring Withholding:
Formula Percentage Method Tables . . . . . . . . . . 25
Wage Bracket Percentage Method Tables . . . . . 28
Combined Withholding Tables . . . . . . . . . . . . . . 37
Indian Gaming Casino Profit Tables . . . . . . . . . . . 58
Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Notice to Employees . . . . . . . . . . . . . . . . . . . . . . . 63

Introduction
This publication contains revised withholding rates and
tables. Employers should begin using the withholding tables in this publication as soon as possible. The change is
a result of the Jobs and Growth Tax Relief Reconciliation
Act of 2003. This publication is a supplement to Circular E
(Pub. 15), Employer’s Tax Guide, Pub. 15-A, Employer’s
Supplemental Tax Guide, and Circular A (Pub. 51), Agricultural Employer’s Tax Guide.
Because this publication combines withholding
tables from both Circular E (Pub. 15) and Pub.
CAUTION
15-A, your applicable table may be on a different
page from that shown in those publications.

!

Notice to Employers
Make the notice on page 63 available to employees so that
they will be aware of how the new law affects their withholding. A copy of Form W-4, Employee’s Withholding
Allowance Certificate, is included on pages 61 and 62.
Employees may submit a new Form W-4 to ensure that the
correct amount of tax is being withheld from their pay.
Note: The 2003 Advance Earned Income Credit Payment Tables and the 2003 Form W-4 are not being revised.

Other 2003 Withholding Rate
Changes
Supplemental wages. Effective for wages paid after May
28, 2003 (or as soon as possible thereafter), the supplemental wage flat withholding rate is decreased to 25%.
See Circular E (Pub. 15) for more information on supplemental wages.
Backup withholding. Effective for payments after May
28, 2003 (or as soon as possible thereafter), the backup
withholding rate is decreased to 28%. See the General
Instructions for Forms 1099, 1098, 5498, and W-2G, for
more information on backup withholding.

Page 2 of 64 of Publication 15-T

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How To Use the Income Tax
Withholding Payment Tables

Use these steps to figure the income tax to withhold
under the Percentage Method:
1) Multiply one withholding allowance for your payroll
period (see Table 1 below) by the number of allowances that the employee claims.

Income Tax Withholding

2) Subtract that amount from the employee’s wages.

There are several ways to figure income tax withholding.
The following methods of withholding are based on information that you get from your employees on Form W-4,
Employee’s Withholding Allowance Certificate.

3) Determine the amount to withhold from the appropriate table on page 3 or 4.

Wage Bracket Method
Under the wage bracket method, find the proper table (on
pages 5-24) 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 tax to withhold. If your employee is claiming
more than 10 withholding allowances, see below.
Note: If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket
of the table, use the percentage method of withholding
described below. Be sure to reduce wages by the amount
of total withholding allowances in Table 1 before using the
percentage method tables (pages 3-4).
Adjusting wage bracket withholding for employees
claiming more than 10 withholding allowances. The
wage bracket tables can be used if an employee claims up
to 10 allowances. More than 10 allowances may be
claimed because of the special withholding allowance,
additional allowances for deductions and credits, and the
system itself.
To adapt the tables to more than 10 allowances:
1) Multiply the number of withholding allowances over
10 by the allowance value for the payroll period. (The
allowance values are in Table 1, Percentage
Method —Amount for One Withholding Allowance below.)
2) Subtract the result from the employee’s wages.
3) On this amount, find and withhold the tax in the
column for 10 allowances.
This is a voluntary method. If you use the wage bracket
tables, you may continue to withhold the amount in the “10”
column when your employee has more than 10 allowances, using the method above. You can also use any
other method described below.

Percentage Method
If you do not want to use the wage bracket tables on pages
5 through 24 to figure how much income tax to withhold,
you can use a percentage computation based on Table 1
and the appropriate rate table. This method works for any
number of withholding allowances that the employee
claims and any amount of wages.

Page 2

Table 1. Percentage Method —Amount for One
Withholding Allowance
Payroll Period
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . .
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . .
Semimonthly . . . . . . . . . . . . . . . . . . . . . . .
Monthly . . . . . . . . . . . . . . . . . . . . . . . . . .
Quarterly . . . . . . . . . . . . . . . . . . . . . . . . .
Semiannually . . . . . . . . . . . . . . . . . . . . . .
Annually . . . . . . . . . . . . . . . . . . . . . . . . . .
Daily or miscellaneous (each day of the payroll
period) . . . . . . . . . . . . . . . . . . . . . . . . .

One Withholding
Allowance
.
.
.
.
.
.
.

$59.62
119.23
129.17
258.33
775.00
1,550.00
3,100.00

.

11.92

Example: An unmarried employee is paid $600 weekly.
This employee has in effect a Form W-4 claiming two
withholding allowances. Using the Percentage Method,
figure the income tax to withhold as follows:
1. Total wage payment . . . . . . . . . . . . . . . .
2. One allowance . . . . . . . . . . . . . . $59.62
3. Allowances claimed on Form
W-4
2
4. Multiply line 2 by line 3 . . . . . . . . . . . . . . .
5. Amount subject to withholding (subtract
line 4 from line 1) . . . . . . . . . . . . . . . . . . .
6. Tax to be withheld on $480.76 from Table
1—single person, page 3

$600.00

$119.24
$480.76
$57.66

To figure the income tax to withhold, you may reduce
the last digit of the wages to zero, or figure the wages to the
nearest dollar.

Alternative Methods of Income Tax
Withholding
Rather than the Percentage Method or Wage Bracket
Method, you can use an alternative method to withhold
income tax. See page 25 for more information.

Whole-Dollar Withholding (Rounding)
The income tax withholding amounts in the Wage Bracket
Tables (pages 5-24) have been rounded to whole-dollar
amounts.
When employers use the Percentage Method (pages
3-4) or an alternative method of income tax withholding,
the tax for the pay period may be rounded to the nearest
dollar.

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Tables for Percentage Method of Withholding
(For Wages Paid Through December 2004)

TABLE 1—WEEKLY Payroll Period
(a) SINGLE person (including head of household)—

(b) MARRIED person—

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

Not over $51

$0

Not over $154

$0

Over—

$51
$187
$592
$1,317
$2,860
$6,177

But not over—

—$187
—$592
—$1,317
—$2,860
—$6,177

of excess over—

10%
$13.60 plus 15%
$74.35 plus 25%
$255.60 plus 28%
$687.64 plus 33%
$1,782.25 plus 35%

—$51
—$187
—$592
—$1,317
—$2,860
—$6,177

Over—

$154
$429
$1,245
$2,270
$3,568
$6,271

But not over—

—$429
—$1,245
—$2,270
—$3,568
—$6,271

of excess over—

10%
$27.50 plus 15%
$149.90 plus 25%
$406.15 plus 28%
$769.59 plus 33%
$1,661.58 plus 35%

—$154
—$429
—$1,245
—$2,270
—$3,568
—$6,271

TABLE 2—BIWEEKLY Payroll Period
(a) SINGLE person (including head of household)—

(b) MARRIED person—

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

Not over $102

$0

Not over $308

$0

Over—

But not over—

$102
$373
$1,185
$2,635
$5,719
$12,354

—$373
—$1,185
—$2,635
—$5,719
—$12,354

of excess over—

10%
$27.10 plus 15%
$148.90 plus 25%
$511.40 plus 28%
$1,374.92 plus 33%
$3,564.47 plus 35%

—$102
—$373
—$1,185
—$2,635
—$5,719
—$12,354

Over—

But not over—

$308
—$858
$858 —$2,490
$2,490 —$4,540
$4,540 —$7,137
$7,137 —$12,542
$12,542

of excess over—

10%
$55.00 plus 15%
$299.80 plus 25%
$812.30 plus 28%
$1,539.46 plus 33%
$3,323.11 plus 35%

—$308
—$858
—$2,490
—$4,540
—$7,137
—$12,542

TABLE 3—SEMIMONTHLY Payroll Period
(a) SINGLE person (including head of household)—

(b) MARRIED person—

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

Not over $110

$0

Not over $333

$0

Over—

But not over—

$110
$404
$1,283
$2,854
$6,196
$13,383

—$404
—$1,283
—$2,854
—$6,196
—$13,383

of excess over—

10%
$29.40 plus 15%
$161.25 plus 25%
$554.00 plus 28%
$1,489.76 plus 33%
$3,861.47 plus 35%

—$110
—$404
—$1,283
—$2,854
—$6,196
—$13,383

Over—

But not over—

$333
—$929
$929 —$2,698
$2,698 —$4,919
$4,919 —$7,731
$7,731 —$13,588
$13,588

of excess over—

10%
$59.60 plus 15%
$324.95 plus 25%
$880.20 plus 28%
$1,667.56 plus 33%
$3,600.37 plus 35%

—$333
—$929
—$2,698
—$4,919
—$7,731
—$13,588

TABLE 4—MONTHLY Payroll Period
(a) SINGLE person (including head of household)—

(b) MARRIED person—

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

Not over $221

$0

Not over $667

$0

Over—

But not over—

$221
$808
$2,567
$5,708
$12,392
$26,767

—$808
—$2,567
—$5,708
—$12,392
—$26,767

of excess over—

10%
$58.70 plus 15%
$322.55 plus 25%
$1,107.80 plus 28%
$2,979.32 plus 33%
$7,723.07 plus 35%

—$221
—$808
—$2,567
—$5,708
—$12,392
—$26,767

Over—

But not over—

$667 —$1,858
$1,858 —$5,396
$5,396 —$9,838
$9,838 —$15,463
$15,463 —$27,175
$27,175

of excess over—

10%
$119.10 plus 15%
$649.80 plus 25%
$1,760.30 plus 28%
$3,335.30 plus 33%
$7,200.26 plus 35%

—$667
—$1,858
—$5,396
—$9,838
—$15,463
—$27,175

Page 3

Page 4 of 64 of Publication 15-T

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Tables for Percentage Method of Withholding (Continued)
(For Wages Paid Through December 2004)

TABLE 5—QUARTERLY Payroll Period
(a) SINGLE person (including head of household)—

(b) MARRIED person—

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

Not over $663

$0

Not over $2,000

$0

Over—

$663
$2,425
$7,700
$17,125
$37,175
$80,300

But not over—

—$2,425
—$7,700
—$17,125
—$37,175
—$80,300

of excess over—

10%
$176.20 plus 15%
$967.45 plus 25%
$3,323.70 plus 28%
$8,937.70 plus 33%
$23,168.95 plus 35%

—$663
—$2,425
—$7,700
—$17,125
—$37,175
—$80,300

Over—

$2,000
$5,575
$16,188
$29,513
$46,388
$81,525

But not over—

—$5,575
—$16,188
—$29,513
—$46,388
—$81,525

of excess over—

10%
$357.50 plus 15%
$1,949.45 plus 25%
$5,280.70 plus 28%
$10,005.70 plus 33%
$21,600.91 plus 35%

—$2,000
—$5,575
—$16,188
—$29,513
—$46,388
—$81,525

TABLE 6—SEMIANNUAL Payroll Period
(a) SINGLE person (including head of household)—

(b) MARRIED person—

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

Not over $1,325

$0

Not over $4,000

$0

Over—

But not over—

$1,325
—$4,850
$4,850 —$15,400
$15,400 —$34,250
$34,250 —$74,350
$74,350 —$160,600
$160,600

of excess over—

10%
—$1,325
$352.50 plus 15%
—$4,850
$1,935.00 plus 25%
—$15,400
$6,647.50 plus 28%
—$34,250
$17,875.50 plus 33% —$74,350
$46,338.00 plus 35% —$160,600

Over—

But not over—

$4,000 —$11,150
$11,150 —$32,375
$32,375 —$59,025
$59,025 —$92,775
$92,775 —$163,050
$163,050

of excess over—

10%
—$4,000
$715.00 plus 15%
—$11,150
$3,898.75 plus 25%
—$32,375
$10,561.25 plus 28% —$59,025
$20,011.25 plus 33% —$92,775
$43,202.00 plus 35% —$163,050

TABLE 7—ANNUAL Payroll Period
(a) SINGLE person (including head of household)—

(b) MARRIED person—

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

If the amount of wages
(after subtracting
withholding allowances) is:

The amount of income tax
to withhold is:

Not over $2,650

$0

Not over $8,000

$0

Over—

But not over—

$2,650
—$9,700
$9,700 —$30,800
$30,800 —$68,500
$68,500 —$148,700
$148,700 —$321,200
$321,200

of excess over—

10%
—$2,650
$705.00 plus 15%
—$9,700
$3,870.00 plus 25%
—$30,800
$13,295.00 plus 28% —$68,500
$35,751.00 plus 33% —$148,700
$92,676.00 plus 35% —$321,200

Over—

But not over—

$8,000 —$22,300
$22,300 —$64,750
$64,750 —$118,050
$118,050 —$185,550
$185,550 —$326,100
$326,100

of excess over—

10%
—$8,000
$1,430.00 plus 15%
—$22,300
$7,797.50 plus 25%
—$64,750
$21,122.50 plus 28% —$118,050
$40,022.50 plus 33% —$185,550
$86,404.00 plus 35% —$326,100

TABLE 8—DAILY or MISCELLANEOUS Payroll Period
(a) SINGLE person (including head of household)—

(b) MARRIED person—

If the amount of wages (after
subtracting withholding
allowances) divided by the
The amount of income tax
number of days in the
to withhold per day is:
payroll period is:

If the amount of wages (after
subtracting withholding
allowances) divided by the
The amount of income tax
number of days in the
to withhold per day is:
payroll period is:

Not over $10.20
Over—

But not over—

$10.20
—$37.30
$37.30 —$118.50
$118.50 —$263.50
$263.50 —$571.90
$571.90 —$1,235.40
$1,235.40

Page 4

$0

Not over $30.80
of excess over—

10%
$2.71 plus 15%
$14.89 plus 25%
$51.14 plus 28%
$137.49 plus 33%
$356.45 plus 35%

—$10.20
—$37.30
—$118.50
—$263.50
—$571.90
— $1,235.40

Over—

$0

But not over—

$30.80
—$85.80
$85.80 —$249.00
$249.00 —$454.00
$454.00 —$713.70
$713.70 —$1,254.20
$1,254.20

of excess over—

10%
$5.50 plus 15%
$29.98 plus 25%
$81.23 plus 28%
$153.95 plus 33%
$332.32 plus 35%

—$30.80
—$85.80
—$249.00
—$454.00
—$713.70
— $1,254.20

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SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
55
60
65
70
75
80
85
90
95
100
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590

$55
60
65
70
75
80
85
90
95
100
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600

$0
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
16
18
19
21
22
24
25
27
28
30
31
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57
58
60
61
63
64
66
67
69
70
72
73
75

$0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
11
12
13
15
16
18
19
21
22
24
25
27
28
30
31
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57
58
60
61
63
64
66

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
5
6
7
8
9
10
11
12
13
15
16
18
19
21
22
24
25
27
28
30
31
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
17
18
20
21
23
24
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
17
18
20
21
23
24
26
27
29
30
32
33
35
36
38
39

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
17
18
20
21
23
24
26
27
29
30

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
17
18
20
21

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Page 5

Page 6 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240

$610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250

$1,250 and over

Page 6

$78
80
83
85
88
90
93
95
98
100
103
105
108
110
113
115
118
120
123
125
128
130
133
135
138
140
143
145
148
150
153
155
158
160
163
165
168
170
173
175
178
180
183
185
188
190
193
195
198
200
203
205
208
210
213
215
218
220
223
225
228
230
233
235
238

$67
69
70
72
73
75
78
80
83
85
88
90
93
95
98
100
103
105
108
110
113
115
118
120
123
125
128
130
133
135
138
140
143
145
148
150
153
155
158
160
163
165
168
170
173
175
178
180
183
185
188
190
193
195
198
200
203
205
208
210
213
215
218
220
223

$58
60
61
63
64
66
67
69
70
72
73
75
78
80
83
85
88
90
93
95
98
100
103
105
108
110
113
115
118
120
123
125
128
130
133
135
138
140
143
145
148
150
153
155
158
160
163
165
168
170
173
175
178
180
183
185
188
190
193
195
198
200
203
205
208

$50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
78
80
83
85
88
90
93
95
98
100
103
105
108
110
113
115
118
120
123
125
128
130
133
135
138
140
143
145
148
150
153
155
158
160
163
165
168
170
173
175
178
180
183
185
188
190
193

$41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
78
80
83
85
88
90
93
95
98
100
103
105
108
110
113
115
118
120
123
125
128
130
133
135
138
140
143
145
148
150
153
155
158
160
163
165
168
170
173
175
178

$32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
76
78
81
83
86
88
91
93
96
98
101
103
106
108
111
113
116
118
121
123
126
128
131
133
136
138
141
143
146
148
151
153
156
158
161
163

$23
24
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
76
78
81
83
86
88
91
93
96
98
101
103
106
108
111
113
116
118
121
123
126
128
131
133
136
138
141
143
146
148

$14
15
17
18
20
21
23
24
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
76
78
81
83
86
88
91
93
96
98
101
103
106
108
111
113
116
118
121
123
126
128
131
133

Use Table 1(a) for a SINGLE person on page 3. Also see the instructions on page 2.

$8
9
10
11
12
13
14
15
17
18
20
21
23
24
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
76
78
81
83
86
88
91
93
96
98
101
103
106
108
111
113
116
118

$2
3
4
5
6
7
8
9
10
11
12
13
14
15
17
18
20
21
23
24
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
76
78
81
83
86
88
91
93
96
98
101
103

$0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
17
18
20
21
23
24
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
76
79
81
84
86
89

Page 7 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660
670
680
690
700
710
720
730

$125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740

$0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
30
31
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57
58
60
61
63
64
66
67
69
70
72
73

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
30
31
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57
58
60
61
63
64

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
29
30
32
33
35
36
38

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
29

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Page 7

Page 8 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330
1,340
1,350
1,360
1,370
1,380
1,390

$750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330
1,340
1,350
1,360
1,370
1,380
1,390
1,400

$1,400 and over

Page 8

$75
76
78
79
81
82
84
85
87
88
90
91
93
94
96
97
99
100
102
103
105
106
108
109
111
112
114
115
117
118
120
121
123
124
126
127
129
130
132
133
135
136
138
139
141
142
144
145
147
148
150
152
155
157
160
162
165
167
170
172
175
177
180
182
185
187

$66
67
69
70
72
73
75
76
78
79
81
82
84
85
87
88
90
91
93
94
96
97
99
100
102
103
105
106
108
109
111
112
114
115
117
118
120
121
123
124
126
127
129
130
132
133
135
136
138
139
141
142
144
145
147
148
150
153
155
158
160
163
165
168
170
173

$57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92
93
95
96
98
99
101
102
104
105
107
108
110
111
113
114
116
117
119
120
122
123
125
126
128
129
131
132
134
135
137
138
140
141
143
144
146
147
149
150
153
155
158

$48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92
93
95
96
98
99
101
102
104
105
107
108
110
111
113
114
116
117
119
120
122
123
125
126
128
129
131
132
134
135
137
138
140
141
143
144
146

$39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92
93
95
96
98
99
101
102
104
105
107
108
110
111
113
114
116
117
119
120
122
123
125
126
128
129
131
132
134
135
137

$30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92
93
95
96
98
99
101
102
104
105
107
108
110
111
113
114
116
117
119
120
122
123
125
126
128

$23
24
25
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92
93
95
96
98
99
101
102
104
105
107
108
110
111
113
114
116
117
119

$17
18
19
20
21
22
23
24
25
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92
93
95
96
98
99
101
102
104
105
107
108
110

$11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92
93
95
96
98
99
101

Use Table 1(b) for a MARRIED person on page 3. Also see the instructions on page 2.

$5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74
75
77
78
80
81
83
84
86
87
89
90
92

$0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
31
32
34
35
37
38
40
41
43
44
46
47
49
50
52
53
55
56
58
59
61
62
64
65
67
68
70
71
73
74
76
77
79
80
82
83

Page 9 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780

$105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800

$0
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
15
16
17
18
19
20
21
22
23
24
25
26
27
29
30
32
33
35
36
38
39
41
42
44
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
28
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
17
19
21
23
25
27
30
33
36
39
42
45
48
51
54

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
7
9
11
13
15
17
19
21
23
25
27
30
33
36

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Page 9

Page 10 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080

$820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100

$2,100 and over

Page 10

$93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
255
260
265
270
275
280
285
290
295
300
305
310
315
320
325
330
335
340
345
350
355
360
365
370
375

$75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
255
260
265
270
275
280
285
290
295
300
305
310
315
320
325
330
335
340
345

$57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
151
156
161
166
171
176
181
186
191
196
201
206
211
216
221
226
231
236
241
246
251
256
261
266
271
276
281
286
291
296
301
306
311
316

$39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
151
156
161
166
171
176
181
186
191
196
201
206
211
216
221
226
231
236
241
246
251
256
261
266
271
276
281
286

$23
25
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
151
156
161
166
171
176
181
186
191
196
201
206
211
216
221
226
231
236
241
246
251
256

$11
13
15
17
19
21
23
25
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
151
156
161
166
171
176
181
186
191
196
201
206
211
216
221
226

$0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
151
156
161
166
171
176
181
186
191
196

$0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
152
157
162
167

$0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
28
31
34
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142

Use Table 2(a) for a SINGLE person on page 3. Also see the instructions on page 2.

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
31
34
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
31
34
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106

Page 11 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360

$250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380

$0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
57
60
63
66
69
72
75
78

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
60

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Page 11

Page 12 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680

$1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
2,700

$2,700 and over

Page 12

$135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
305
310
315
320
325
330
335
340
345
350

$117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
305
310
315
320

$99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294

$81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276

$63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
243
246
249
252
255
258

$49
51
53
55
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240

$37
39
41
43
45
47
49
51
53
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175
178
181
184
187
190
193
196
199
202
205
208
211
214
217
220
223

$25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175
178
181
184
187
190
193
196
199
202
205

$13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175
178
181
184
187

Use Table 2(b) for a MARRIED person on page 3. Also see the instructions on page 2.

$1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169

$0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151

Page 13 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820

$115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840

$0
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
30
31
33
34
36
37
39
40
42
43
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
29
32
35
38
41
44
47
50
53
56
59
62
65
68
71
74

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
16
18
20
22
24
26
28
31
34
37
40
43
46
49
52
55

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
32
35

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Page 13

Page 14 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120

$860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140

$2,140 and over

Page 14

$96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
163
168
173
178
183
188
193
198
203
208
213
218
223
228
233
238
243
248
253
258
263
268
273
278
283
288
293
298
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373

$77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
166
171
176
181
186
191
196
201
206
211
216
221
226
231
236
241
246
251
256
261
266
271
276
281
286
291
296
301
306
311
316
321
326
331
336
341

$58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
168
173
178
183
188
193
198
203
208
213
218
223
228
233
238
243
248
253
258
263
268
273
278
283
288
293
298
303
308

$38
41
44
47
50
53
56
59
62
65
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
166
171
176
181
186
191
196
201
206
211
216
221
226
231
236
241
246
251
256
261
266
271
276

$22
24
26
28
31
34
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
164
169
174
179
184
189
194
199
204
209
214
219
224
229
234
239
244

$9
11
13
15
17
19
21
23
25
27
29
32
35
38
41
44
47
50
53
56
59
62
65
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
166
171
176
181
186
191
196
201
206
211

$0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
31
34
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
164
169
174
179

$0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
34
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133

Use Table 3(a) for a SINGLE person on page 3. Also see the instructions on page 2.

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
32
35
38
41
44
47
50
53
56
59
62
65
68
71
74
77
80
83
86
89
92
95

Page 15 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400

$270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420

$0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
63
66
69
72
75
78
81
84
87
90
93

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
62
65
68
71
74

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Page 15

Page 16 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
2,700
2,720

$1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
2,700
2,720
2,740

$2,740 and over

Page 16

$135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
328
333

$115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175
178
181
184
187
190
193
196
199
202
205
208
211
214
217
220
223
226
229
232
235
238
241
244
247
250
253
256
259
262
265
268
271
274
277
280
283
286
289
292
295
298
301
304
307
310

$96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291

$77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
191
194
197
200
203
206
209
212
215
218
221
224
227
230
233
236
239
242
245
248
251
254
257
260
263
266
269
272

$58
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
237
240
243
246
249
252

$45
47
49
51
53
55
57
59
62
65
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
191
194
197
200
203
206
209
212
215
218
221
224
227
230
233

$32
34
36
38
40
42
44
46
48
50
52
54
56
58
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213

$19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
62
65
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155
158
161
164
167
170
173
176
179
182
185
188
191
194

$6
8
10
12
14
16
18
20
22
24
26
28
30
32
34
36
38
40
42
44
46
48
50
52
54
56
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136
139
142
145
148
151
154
157
160
163
166
169
172
175

Use Table 3(b) for a MARRIED person on page 3. Also see the instructions on page 2.

$0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
62
65
68
71
74
77
80
83
86
89
92
95
98
101
104
107
110
113
116
119
122
125
128
131
134
137
140
143
146
149
152
155

$0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130
133
136

Page 17 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
230
240
250
260
270
280
290
300
320
340
360
380
400
420
440
460
480
500
520
540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440

$230
240
250
260
270
280
290
300
320
340
360
380
400
420
440
460
480
500
520
540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440
2,480

$0
1
2
3
4
5
6
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
40
44
48
52
56
61
67
73
79
85
91
97
103
109
115
121
127
133
139
145
151
157
163
169
175
181
187
193
199
205
211
217
223
229
235
241
247
253
259
265
271
277
283
289
295
301
307

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
11
14
18
22
26
30
34
38
42
46
50
54
58
64
70
76
82
88
94
100
106
112
118
124
130
136
142
148
154
160
166
172
178
184
190
196
202
208
214
220
226
232
238
244
250
256
262
268

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
8
12
16
20
24
28
32
36
40
44
48
52
56
61
67
73
79
85
91
97
103
109
115
121
127
133
139
145
151
157
163
169
175
181
187
193
199
205
211
217
223
229

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
6
10
14
18
22
26
30
34
38
42
46
50
54
58
64
70
76
82
88
94
100
106
112
118
124
130
136
142
148
154
160
166
172
178
184
190

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
9
13
17
21
25
29
33
37
41
45
49
53
57
62
68
74
80
86
92
98
104
110
116
122
128
134
140
146
152

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
7
11
15
19
23
27
31
35
39
43
47
51
55
59
65
71
77
83
89
95
101
107
113

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
9
13
17
21
25
29
33
37
41
45
49
53
57
62
68
74

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
7
11
15
19
23
27
31
35
39
43

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
9
13
17

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Page 17

Page 18 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040

$2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080

$5,080 and over

Page 18

$313
319
326
336
346
356
366
376
386
396
406
416
426
436
446
456
466
476
486
496
506
516
526
536
546
556
566
576
586
596
606
616
626
636
646
656
666
676
686
696
706
716
726
736
746
756
766
776
786
796
806
816
826
836
846
856
866
876
886
896
906
916
926
936
946

$274
280
286
292
298
304
310
316
322
331
341
351
361
371
381
391
401
411
421
431
441
451
461
471
481
491
501
511
521
531
541
551
561
571
581
591
601
611
621
631
641
651
661
671
681
691
701
711
721
731
741
751
761
771
781
791
801
811
821
831
841
851
861
871
881

$235
241
247
253
259
265
271
277
283
289
295
301
307
313
319
327
337
347
357
367
377
387
397
407
417
427
437
447
457
467
477
487
497
507
517
527
537
547
557
567
577
587
597
607
617
627
637
647
657
667
677
687
697
707
717
727
737
747
757
767
777
787
797
807
817

$196
202
208
214
220
226
232
238
244
250
256
262
268
274
280
286
292
298
304
310
316
322
332
342
352
362
372
382
392
402
412
422
432
442
452
462
472
482
492
502
512
522
532
542
552
562
572
582
592
602
612
622
632
642
652
662
672
682
692
702
712
722
732
742
752

$158
164
170
176
182
188
194
200
206
212
218
224
230
236
242
248
254
260
266
272
278
284
290
296
302
308
314
320
328
338
348
358
368
378
388
398
408
418
428
438
448
458
468
478
488
498
508
518
528
538
548
558
568
578
588
598
608
618
628
638
648
658
668
678
688

$119
125
131
137
143
149
155
161
167
173
179
185
191
197
203
209
215
221
227
233
239
245
251
257
263
269
275
281
287
293
299
305
311
317
323
333
343
353
363
373
383
393
403
413
423
433
443
453
463
473
483
493
503
513
523
533
543
553
563
573
583
593
603
613
623

$80
86
92
98
104
110
116
122
128
134
140
146
152
158
164
170
176
182
188
194
200
206
212
218
224
230
236
242
248
254
260
266
272
278
284
290
296
302
308
314
320
328
338
348
358
368
378
388
398
408
418
428
438
448
458
468
478
488
498
508
518
528
538
548
558

$47
51
55
59
65
71
77
83
89
95
101
107
113
119
125
131
137
143
149
155
161
167
173
179
185
191
197
203
209
215
221
227
233
239
245
251
257
263
269
275
281
287
293
299
305
311
317
324
334
344
354
364
374
384
394
404
414
424
434
444
454
464
474
484
494

$21
25
29
33
37
41
45
49
53
57
63
69
75
81
87
93
99
105
111
117
123
129
135
141
147
153
159
165
171
177
183
189
195
201
207
213
219
225
231
237
243
249
255
261
267
273
279
285
291
297
303
309
315
321
329
339
349
359
369
379
389
399
409
419
429

Use Table 4(a) for a SINGLE person on page 3. Also see the instructions on page 2.

$0
0
3
7
11
15
19
23
27
31
35
39
43
47
51
55
60
66
72
78
84
90
96
102
108
114
120
126
132
138
144
150
156
162
168
174
180
186
192
198
204
210
216
222
228
234
240
246
252
258
264
270
276
282
288
294
300
306
312
318
325
335
345
355
365

$0
0
0
0
0
0
0
0
2
6
10
14
18
22
26
30
34
38
42
46
50
54
58
63
69
75
81
87
93
99
105
111
117
123
129
135
141
147
153
159
165
171
177
183
189
195
201
207
213
219
225
231
237
243
249
255
261
267
273
279
285
291
297
303
309

Page 19 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200

$540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240

$0
0
0
0
0
0
3
7
11
15
19
23
27
31
35
39
43
47
51
55
59
63
67
71
75
79
83
87
91
95
99
103
107
111
115
119
125
131
137
143
149
155
161
167
173
179
185
191
197
203
209
215
221
227
233
239
245
251
257
263
269
275
281
287
293
299
305
311
317
323

$0
0
0
0
0
0
0
0
0
0
0
0
2
6
10
14
18
22
26
30
34
38
42
46
50
54
58
62
66
70
74
78
82
86
90
94
98
102
106
110
114
118
123
129
135
141
147
153
159
165
171
177
183
189
195
201
207
213
219
225
231
237
243
249
255
261
267
273
279
285

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
8
12
16
20
24
28
32
36
40
44
48
52
56
60
64
68
72
76
80
84
88
92
96
100
104
108
112
116
120
126
132
138
144
150
156
162
168
174
180
186
192
198
204
210
216
222
228
234
240
246

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
6
10
14
18
22
26
30
34
38
42
46
50
54
58
62
66
70
74
78
82
86
90
94
98
102
106
110
114
118
123
129
135
141
147
153
159
165
171
177
183
189
195
201
207

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
8
12
16
20
24
28
32
36
40
44
48
52
56
60
64
68
72
76
80
84
88
92
96
100
104
108
112
116
120
126
132
138
144
150
156
162
168

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
6
10
14
18
22
26
30
34
38
42
46
50
54
58
62
66
70
74
78
82
86
90
94
98
102
106
110
114
118
124
130

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
8
12
16
20
24
28
32
36
40
44
48
52
56
60
64
68
72
76
80
84
88
92
96
100

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
7
11
15
19
23
27
31
35
39
43
47
51
55
59
63
67
71
75

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
5
9
13
17
21
25
29
33
37
41
45
49

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
7
11
15
19
23

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Page 19

Page 20 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080
5,120
5,160
5,200
5,240
5,280
5,320
5,360
5,400
5,440
5,480
5,520
5,560
5,600
5,640
5,680
5,720
5,760
5,800
5,840

$3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080
5,120
5,160
5,200
5,240
5,280
5,320
5,360
5,400
5,440
5,480
5,520
5,560
5,600
5,640
5,680
5,720
5,760
5,800
5,840
5,880

$5,880 and over

Page 20

$329
335
341
347
353
359
365
371
377
383
389
395
401
407
413
419
425
431
437
443
449
455
461
467
473
479
485
491
497
503
509
515
521
527
533
539
545
551
557
563
569
575
581
587
593
599
605
611
617
623
629
635
641
647
656
666
676
686
696
706
716
726
736
746
756
766

$291
297
303
309
315
321
327
333
339
345
351
357
363
369
375
381
387
393
399
405
411
417
423
429
435
441
447
453
459
465
471
477
483
489
495
501
507
513
519
525
531
537
543
549
555
561
567
573
579
585
591
597
603
609
615
621
627
633
639
645
651
661
671
681
691
701

$252
258
264
270
276
282
288
294
300
306
312
318
324
330
336
342
348
354
360
366
372
378
384
390
396
402
408
414
420
426
432
438
444
450
456
462
468
474
480
486
492
498
504
510
516
522
528
534
540
546
552
558
564
570
576
582
588
594
600
606
612
618
624
630
636
642

$213
219
225
231
237
243
249
255
261
267
273
279
285
291
297
303
309
315
321
327
333
339
345
351
357
363
369
375
381
387
393
399
405
411
417
423
429
435
441
447
453
459
465
471
477
483
489
495
501
507
513
519
525
531
537
543
549
555
561
567
573
579
585
591
597
603

$174
180
186
192
198
204
210
216
222
228
234
240
246
252
258
264
270
276
282
288
294
300
306
312
318
324
330
336
342
348
354
360
366
372
378
384
390
396
402
408
414
420
426
432
438
444
450
456
462
468
474
480
486
492
498
504
510
516
522
528
534
540
546
552
558
564

$136
142
148
154
160
166
172
178
184
190
196
202
208
214
220
226
232
238
244
250
256
262
268
274
280
286
292
298
304
310
316
322
328
334
340
346
352
358
364
370
376
382
388
394
400
406
412
418
424
430
436
442
448
454
460
466
472
478
484
490
496
502
508
514
520
526

$104
108
112
116
121
127
133
139
145
151
157
163
169
175
181
187
193
199
205
211
217
223
229
235
241
247
253
259
265
271
277
283
289
295
301
307
313
319
325
331
337
343
349
355
361
367
373
379
385
391
397
403
409
415
421
427
433
439
445
451
457
463
469
475
481
487

$79
83
87
91
95
99
103
107
111
115
119
124
130
136
142
148
154
160
166
172
178
184
190
196
202
208
214
220
226
232
238
244
250
256
262
268
274
280
286
292
298
304
310
316
322
328
334
340
346
352
358
364
370
376
382
388
394
400
406
412
418
424
430
436
442
448

Use Table 4(b) for a MARRIED person on page 3. Also see the instructions on page 2.

$53
57
61
65
69
73
77
81
85
89
93
97
101
105
109
113
117
121
127
133
139
145
151
157
163
169
175
181
187
193
199
205
211
217
223
229
235
241
247
253
259
265
271
277
283
289
295
301
307
313
319
325
331
337
343
349
355
361
367
373
379
385
391
397
403
409

$27
31
35
39
43
47
51
55
59
63
67
71
75
79
83
87
91
95
99
103
107
111
115
119
125
131
137
143
149
155
161
167
173
179
185
191
197
203
209
215
221
227
233
239
245
251
257
263
269
275
281
287
293
299
305
311
317
323
329
335
341
347
353
359
365
371

$1
5
9
13
17
21
25
29
33
37
41
45
49
53
57
61
65
69
73
77
81
85
89
93
97
101
105
109
113
117
122
128
134
140
146
152
158
164
170
176
182
188
194
200
206
212
218
224
230
236
242
248
254
260
266
272
278
284
290
296
302
308
314
320
326
332

Page 21 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
12
15
18
21
24
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216

$12
15
18
21
24
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219

$0
0
1
1
1
2
2
2
2
3
3
4
4
5
5
5
6
6
7
7
8
8
9
9
9
10
10
11
11
12
12
13
13
14
14
14
15
16
16
17
18
19
19
20
21
22
22
23
24
25
25
26
27
28
28
29
30
31
31
32
33
34
34
35
36
37
37
38
39
40

$0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
4
4
5
5
5
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
14
15
16
16
17
18
19
19
20
21
22
22
23
24
25
25
26
27
28
28
29
30
31
31
32
33
34
34
35
36
37

$0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
4
4
5
5
5
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
14
15
16
16
17
18
19
19
20
21
22
22
23
24
25
25
26
27
28
28
29
30
31
31
32
33
34

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
4
4
5
5
5
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
14
15
16
16
17
18
19
19
20
21
22
22
23
24
25
25
26
27
28
28
29
30
31

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
4
4
5
5
5
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
14
15
16
16
17
18
19
19
20
21
22
22
23
24
25
25
26
27
28

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
4
4
5
5
5
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
14
15
16
16
17
18
19
19
20
21
22
22
23
24
25

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
4
4
5
5
6
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
15
15
16
17
17
18
19
20
20
21
22

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
4
4
5
5
6
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
15
15
16
17
17
18
19

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
4
4
5
5
6
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
15
15
16

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
4
4
5
5
6
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
4
4
5
5
6
6
6
7
7
8
8
9
9
10
10
11
11
11
12

Page 21

Page 22 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389

$222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391

$391 and over

Page 22

$40
41
42
43
43
44
45
46
46
47
48
49
49
50
51
52
53
53
54
55
56
57
58
58
59
60
61
62
63
63
64
65
66
67
68
69
69
70
71
72
73
73
74
74
75
75
76
76
77
78
78
79
79
80
80
81
82
82
83
83
84
84
85
85
86
87

$37
38
39
40
40
41
42
43
43
44
45
46
46
47
48
49
49
50
51
52
53
53
54
55
56
57
58
58
59
60
61
62
63
63
64
65
66
67
68
69
69
70
70
71
71
72
73
73
74
74
75
75
76
77
77
78
78
79
79
80
80
81
82
82
83
83

$34
35
36
37
37
38
39
40
40
41
42
43
43
44
45
46
46
47
48
49
49
50
51
52
53
53
54
55
56
57
58
58
59
60
61
62
63
64
64
65
66
66
67
68
68
69
69
70
70
71
71
72
73
73
74
74
75
75
76
77
77
78
78
79
79
80

$31
32
33
34
34
35
36
37
37
38
39
40
40
41
42
43
43
44
45
46
46
47
48
49
49
50
51
52
53
53
54
55
56
57
58
58
59
60
61
62
63
63
64
64
65
65
66
66
67
68
68
69
69
70
70
71
72
72
73
73
74
74
75
75
76
77

$28
29
30
31
31
32
33
34
34
35
36
37
37
38
39
40
40
41
42
43
43
44
45
46
46
47
48
49
49
50
51
52
53
53
54
55
56
57
58
59
59
60
60
61
61
62
63
63
64
64
65
65
66
66
67
68
68
69
69
70
70
71
72
72
73
73

$25
26
27
28
28
29
30
31
31
32
33
34
34
35
36
37
37
38
39
40
40
41
42
43
43
44
45
46
46
47
48
49
49
50
51
52
53
53
54
55
56
56
57
58
58
59
59
60
60
61
61
62
63
63
64
64
65
65
66
67
67
68
68
69
69
70

$23
23
24
25
26
26
27
28
29
29
30
31
32
32
33
34
35
35
36
37
38
38
39
40
41
41
42
43
44
44
45
46
47
47
48
49
50
50
51
52
53
53
54
54
55
55
56
56
57
58
58
59
59
60
60
61
61
62
63
63
64
64
65
65
66
67

$20
20
21
22
23
23
24
25
26
26
27
28
29
29
30
31
32
32
33
34
35
35
36
37
38
38
39
40
41
41
42
43
44
44
45
46
47
47
48
49
49
50
50
51
51
52
53
53
54
54
55
55
56
56
57
58
58
59
59
60
60
61
62
62
63
63

$17
17
18
19
20
20
21
22
23
23
24
25
26
26
27
28
29
29
30
31
32
32
33
34
35
35
36
37
38
38
39
40
41
41
42
43
44
44
45
46
46
47
47
48
48
49
49
50
50
51
51
52
53
53
54
54
55
55
56
56
57
58
58
59
59
60

$14
15
15
16
17
17
18
19
20
20
21
22
23
23
24
25
26
26
27
28
29
29
30
31
32
32
33
34
35
35
36
37
38
38
39
40
41
41
42
43
43
44
44
45
45
46
46
47
47
48
48
49
49
50
50
51
51
52
53
53
54
54
55
55
56
57

Use Table 8(a) for a SINGLE person on page 4. Also see the instructions on page 2.

$12
13
13
14
14
15
15
16
17
17
18
19
20
20
21
22
23
23
24
25
26
26
27
28
29
29
30
31
32
32
33
34
35
35
36
37
38
38
39
40
40
41
41
42
42
43
43
44
44
45
45
46
46
47
47
48
48
49
49
50
50
51
52
52
53
53

Page 23 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—DAILY OR MISCELLANEOUS Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$0
27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231

$27
30
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234

$0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
5
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
14
15
15
16
16
17
17
18
18
19
19
19
20
20
21
21
22
22
23
23
23
24
24
25
25
26
26
27
27
28

$0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
5
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
14
15
15
16
16
17
17
18
18
19
19
19
20
20
21
21
22
22
23
23
23
24
24
25
25
26

$0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
5
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
14
15
15
16
16
17
17
18
18
19
19
19
20
20
21
21
22
22
23
23
23
24

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
2
3
3
3
4
4
4
5
5
5
5
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
14
15
15
16
16
17
17
18
18
19
19
19
20
20
21
21
22
22

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
15
15
15
16
16
17
17
18
18
19
19
19
20
20

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
15
15
15
16
16
17
17
18
18
19

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
15
15
15
16
16
17

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
7
7
8
8
9
9
10
10
10
11
11
12
12
13
13
14
14
15
15

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
7
7
8
8
9
9
10
10
11
11
11
12
12
13
13

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
7
7
8
8
9
9
10
10
11
11
11

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
3
3
3
4
4
4
5
5
5
6
6
6
7
7
8
8
9
9
10

Page 23

Page 24 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—DAILY OR MISCELLANEOUS Payroll Period
(For Wages Paid Through December 2004)
If the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income tax to be withheld is—
$234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
393
395
397
399

$401 and over

Page 24

$237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
381
383
385
387
389
391
393
395
397
399
401

$28
28
29
29
30
30
31
32
33
33
34
35
36
36
37
38
39
39
40
41
42
42
43
44
45
45
46
47
48
48
49
50
51
51
52
53
53
54
54
55
55
56
56
57
57
58
58
59
59
60
60
61
61
62
62
63
63
64
64
65
65
66
66
67
67
68

$26
27
27
28
28
28
29
29
30
30
31
32
33
33
34
35
36
36
37
38
39
39
40
41
42
42
43
44
45
45
46
47
48
48
49
50
50
51
51
52
52
53
53
54
54
55
55
56
56
57
57
58
58
59
59
60
60
61
61
62
62
63
63
64
64
65

$24
25
25
26
26
27
27
28
28
28
29
29
30
30
31
32
33
33
34
35
36
36
37
38
39
39
40
41
42
42
43
44
45
45
46
47
47
48
48
49
49
50
50
51
51
52
52
53
53
54
54
55
55
56
56
57
57
58
58
59
59
60
60
61
61
62

$23
23
23
24
24
25
25
26
26
27
27
28
28
28
29
29
30
30
31
32
33
33
34
35
36
36
37
38
39
39
40
41
42
42
43
44
44
45
45
46
46
47
47
48
48
49
49
50
50
51
51
52
52
53
53
54
54
55
55
56
56
57
57
58
58
59

$21
21
22
22
23
23
24
24
24
25
25
26
26
27
27
28
28
28
29
29
30
30
31
32
33
33
34
35
36
36
37
38
39
39
40
41
41
42
42
43
43
44
44
45
45
46
46
47
47
48
48
49
49
50
50
51
51
52
52
53
53
54
54
55
55
56

$19
19
20
20
21
21
22
22
23
23
24
24
24
25
25
26
26
27
27
28
28
28
29
29
30
30
31
32
33
33
34
35
36
36
37
38
38
39
39
40
40
41
41
42
42
43
43
44
44
45
45
46
46
47
47
48
48
49
49
50
50
51
51
52
52
53

$17
18
18
19
19
19
20
20
21
21
22
22
23
23
24
24
24
25
25
26
26
27
27
28
28
28
29
29
30
30
31
32
33
33
34
35
35
36
36
37
37
38
38
39
39
40
40
41
41
42
42
43
43
44
44
45
45
46
46
47
47
48
48
49
49
50

$15
16
16
17
17
18
18
19
19
19
20
20
21
21
22
22
23
23
24
24
24
25
25
26
26
27
27
28
28
28
29
29
30
30
31
32
32
33
33
34
34
35
35
36
36
37
37
38
38
39
39
40
40
41
41
42
42
43
43
44
44
45
45
46
46
47

$14
14
15
15
15
16
16
17
17
18
18
19
19
20
20
20
21
21
22
22
23
23
24
24
24
25
25
26
26
27
27
28
28
29
29
29
30
30
30
31
31
32
32
33
33
34
34
35
35
36
36
37
37
38
38
39
39
40
40
41
41
42
42
43
43
44

Use Table 8(b) for a MARRIED person on page 4. Also see the instructions on page 2.

$12
12
13
13
14
14
15
15
15
16
16
17
17
18
18
19
19
20
20
20
21
21
22
22
23
23
24
24
24
25
25
26
26
27
27
28
28
28
28
29
29
29
30
30
30
31
31
32
32
33
33
34
34
35
35
36
36
37
37
38
38
39
39
40
40
41

$10
11
11
11
12
12
13
13
14
14
15
15
15
16
16
17
17
18
18
19
19
20
20
20
21
21
22
22
23
23
24
24
24
25
25
26
26
26
27
27
27
28
28
28
28
29
29
29
30
30
30
31
31
32
32
33
33
34
34
35
35
36
36
37
37
38

Page 25 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Alternative Methods for
Figuring Withholding
You may use various methods of figuring income tax
withholding. Use the method that best suits your payroll
system and employees. Pub. 15-A, Employer’s Supplemental Tax Guide, describes these alternatives, including
annualized wages, average estimated wages, cumulative
wages, and part-year employment.
Other methods. You may use other methods and tables
for withholding taxes, as long as the amount of tax withheld
is consistently about the same as it would be under the
Percentage Method. If you develop an alternative method
or table, you should test the full range of wage and allowance situations to be sure that they meet the tolerances
contained in Regulations section 31.3402(h)(4)-1 as
shown in the chart below.
If the tax required to be
withheld under the annual
percentage rate is —

The annual tax withheld
under your method may not
differ by more than —

Less than $10

$9.99

$10 or more but under $100

$10 plus 10% of the excess
over $10

$100 or more but under
$1,000

$19 plus 3% of the excess
over $100

$1,000 or more

$46 plus 1% of the excess
over $1,000

Formula Tables for Percentage
Method Withholding (for
Automated Payroll Systems)
Two Formula Tables for Percentage Method Withholding
are on pages 26 and 27. The differences in the Alternative
Percentage Method formulas and the steps for figuring
withheld tax for different payroll systems are shown in this
example.
MARRIED PERSON
(Weekly Payroll Period)
If wages exceeding the allowance amount are over $154 but
not over $429:
Method:

Income Tax Withheld:

Percentage (page 3)

10% of excess over $154

Alternative 1 (page 26)

10% of such wages minus $15.40

Alternative 2 (page 27)

Such wages minus $154, times
10% of remainder

When employers use the Percentage Method or the
Formula Tables for Percentage Method Withholding, the
tax for the pay 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: (a) dropping amounts under 50 cents and (b) increasing amounts from 50 to 99 cents to the next higher dollar.
This rounding will be considered to meet the tolerances
under section 3402(h)(4).

Page 25

Page 26 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

(For Wages Paid Through December 2004)

Alternative 1.—Tables for Percentage Method Withholding Computations
Table A(1)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $59.62)
Single Person
If the wage in excess of
allowance amount is:
Over—

But not over—

$0
$51
$187
$592
$1,317
$2,860
$6,177

—$51
—$187
—$592
—$1,317
—$2,860
—$6,177

Married Person
The income tax to be
withheld is:
Of such
From
wage—
product

If the wage in excess of
allowance amount is:
Over—

But not over—

0%
10%
15%
25%
28%
33%
35%

$0
$154
$429
$1,245
$2,270
$3,568
$6,271

—$154
—$429
—$1,245
—$2,270
—$3,568
—$6,271

less
less
less
less
less
less

$0
$5.10
$14.45
$73.65
$113.16
$256.16
$379.70

The income tax to be
withheld is:
Of such
From
wage—
product
0%
10%
15%
25%
28%
33%
35%

less
less
less
less
less
less

$0
$15.40
$36.85
$161.35
$229.45
$407.85
$533.27

Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $119.23)
Single Person
If the wage in excess of
allowance amount is:
Over—

But not over—

$0
$102
$373
$1,185
$2,635
$5,719
$12,354

—$102
—$373
—$1,185
—$2,635
—$5,719
—$12,354

Married Person
The income tax to be
withheld is:
Of such
From
wage—
product

If the wage in excess of
allowance amount is:
Over—

But not over—

0%
10%
15%
25%
28%
33%
35%

$0
$308
$858
$2,490
$4,540
$7,137
$12,542

—$308
—$858
—$2,490
—$4,540
—$7,137
—$12,542

less
less
less
less
less
less

$0
$10.20
$28.85
$147.35
$226.40
$512.35
$759.43

The income tax to be
withheld is:
Of such
From
wage—
product
0%
10%
15%
25%
28%
33%
35%

less
less
less
less
less
less

$0
$30.80
$73.70
$322.70
$458.90
$815.75
$1,066.59

Table C(1)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $129.17)
Single Person
If the wage in excess of
allowance amount is:
Over—

But not over—

$0
$110
$404
$1,283
$2,854
$6,196
$13,383

—$110
—$404
—$1,283
—$2,854
—$6,196
—$13,383

Married Person
The income tax to be
withheld is:
Of such
From
wage—
product

If the wage in excess of
allowance amount is:
Over—

But not over—

0%
10%
15%
25%
28%
33%
35%

$0
$333
$929
$2,698
$4,919
$7,731
$13,588

—$333
—$929
—$2,698
—$4,919
—$7,731
—$13,588

less
less
less
less
less
less

$0
$11.00
$31.20
$159.50
$245.12
$554.92
$822.58

The income tax to be
withheld is:
Of such
From
wage—
product
0%
10%
15%
25%
28%
33%
35%

less
less
less
less
less
less

$0
$33.30
$79.75
$349.55
$497.12
$883.67
$1,155.43

Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $258.33)
Single Person
If the wage in excess of
allowance amount is:
Over—

But not over—

$0
$221
$808
$2,567
$5,708
$12,392
$26,767

—$221
—$808
—$2,567
—$5,708
—$12,392
—$26,767

Married Person
The income tax to be
withheld is:
Of such
From
wage—
product

If the wage in excess of
allowance amount is:
Over—

But not over—

0%
10%
15%
25%
28%
33%
35%

$0
$667
$1,858
$5,396
$9,838
$15,463
$27,175

—$667
—$1,858
—$5,396
—$9,838
—$15,463
—$27,175

less
less
less
less
less
less

$0
$22.10
$62.50
$319.20
$490.44
$1,110.04
$1,645.38

The income tax to be
withheld is:
Of such
From
wage—
product
0%
10%
15%
25%
28%
33%
35%

less
less
less
less
less
less

$0
$66.70
$159.60
$699.20
$994.34
$1,767.49
$2,310.99

Table E(1)—DAILY OR MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed per day for such period is $11.92)
Single Person
If the wage in excess of allowance
amount divided by the number of
days in the pay period is:
Over—

But not over—

$0.00
$10.20
$37.30
$118.50
$263.50
$571.90
$1,235.40

—$10.20
—$37.30
—$118.50
—$263.50
—$571.90
—$1,235.40

Married Person
The income tax to be
withheld multiplied by
the number of days
in such period is:
Of such
From
wage—
product

If the wage in excess of allowance
amount divided by the number of
days in the pay period is:
Over—

But not over—

0%
10%
15%
25%
28%
33%
35%

$0.00
$30.80
$85.80
$249.00
$454.00
$713.70
$1,254.20

—$30.80
—$85.80
—$249.00
—$454.00
—$713.70
—$1,254.20

less
less
less
less
less
less

$0
$1.02
$2.89
$14.74
$22.64
$51.24
$75.94

The income tax to be
withheld multiplied by
the number of days
in such period is:
Of such
From
wage—
product
0%
10%
15%
25%
28%
33%
35%

less
less
less
less
less
less

$0
$3.08
$7.37
$32.27
$45.89
$81.57
$106.65

Note.—The adjustment factors may be reduced by one–half cent (e.g., 7.50 to
7.495; 69.38 to 69.375) to eliminate separate half rounding operations.

combined bracket rates, e.g., $0 to $51 and $51 to $187 combined to read,
Over $0, But not over $187.

The first two brackets of these tables may be combined, provided zero
withholding is used to credit withholding amounts computed by the

The employee’s excess wage (gross wage less amount for allowances
claimed) is used with the applicable percentage rates and subtraction
factors to calculate the amount of income tax withheld.

Page 26

Page 27 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

(For Wages Paid Through December 2004)

Alternative 2.—Tables for Percentage Method Withholding Computations
Table A(2)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $59.62)
Single Person

Married Person

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

Over—

But not over—

Such wage—

$0
$51
$187
$592
$1,317
$2,860
$6,177

—$51
—$187
—$592
—$1,317
—$2,860
—$6,177

$0.00
minus
minus
minus
minus
minus
minus

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

Times

Over—

But not over—

Such wage—

0%
10%
15%
25%
28%
33%
35%

$0
$154
$429
$1,245
$2,270
$3,568
$6,271

—$154
—$429
—$1,245
—$2,270
—$3,568
—$6,271

$0.00
minus
minus
minus
minus
minus
minus

Times
0%
10%
15%
25%
28%
33%
35%

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

Table B(2)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $119.23)
Single Person

Married Person

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

Over—

But not over—

Such wage—

Times

Over—

But not over—

Such wage—

$0
$102
$373
$1,185
$2,635
$5,719
$12,354

—$102
—$373
—$1,185
—$2,635
—$5,719
—$12,354

$0.00
minus
minus
minus
minus
minus
minus

0%
10%
15%
25%
28%
33%
35%

$0
$308
$858
$2,490
$4,540
$7,137
$12,542

—$308
—$858
—$2,490
—$4,540
—$7,137
—$12,542

$0.00
minus
minus
minus
minus
minus
minus

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

Times
0%
10%
15%
25%
28%
33%
35%

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

Table C(2)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $129.17)
Single Person

Married Person

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

Over—

But not over—

Such wage—

Times

Over—

But not over—

Such wage—

$0
$110
$404
$1,283
$2,854
$6,196
$13,383

—$110
—$404
—$1,283
—$2,854
—$6,196
—$13,383

$0.00
minus
minus
minus
minus
minus
minus

0%
10%
15%
25%
28%
33%
35%

$0
$333
$929
$2,698
$4,919
$7,731
$13,588

—$333
—$929
—$2,698
—$4,919
—$7,731
—$13,588

$0.00
minus
minus
minus
minus
minus
minus

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

Times
0%
10%
15%
25%
28%
33%
35%

Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $258.33)
Single Person

Married Person

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

Over—

But not over—

Such wage—

Times

Over—

But not over—

Such wage—

$0
$221
$808
$2,567
$5,708
$12,392
$26,767

—$221
—$808
—$2,567
—$5,708
—$12,392
—$26,767

$0.00
minus
minus
minus
minus
minus
minus

0%
10%
15%
25%
28%
33%
35%

$0
$667
$1,858
$5,396
$9,838
$15,463
$27,175

—$667
—$1,858
—$5,396
—$9,838
—$15,463
—$27,175

$0.00
minus
minus
minus
minus
minus
minus

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

Times
0%
10%
15%
25%
28%
33%
35%

Table E(2)—DAILY OR MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed per day for such period is $11.92)
Single Person

Married Person

If the wage in excess of allowance
amount divided by the number of
days in the pay period is:

The income tax to be withheld
multiplied by the number of
days in such period is:

If the wage in excess of allowance
amount divided by the number of
days in the pay period is:

Over—

But not over—

Such wage—

Times

Over—

But not over—

Such wage—

$0.00
$10.20
$37.30
$118.50
$263.50
$571.90
$1,235.40

—$10.20
—$37.30
—$118.50
—$263.50
—$571.90
—$1,235.40

$0.00
minus
minus
minus
minus
minus
minus

0%
10%
15%
25%
28%
33%
35%

$0.00
$30.80
$85.80
$249.00
$454.00
$713.70
$1,254.20

—$30.80
—$85.80
—$249.00
—$454.00
—$713.70
—$1,254.20

$0.00
minus
minus
minus
minus
minus
minus

$10.20
$19.23
$58.94
$80.86
$155.26
$216.97

Note.—The first two brackets of these tables may be combined,
provided zero withholding is used to credit withholding amounts
computed by the combined bracket rates, e.g., $0 to $51 and $51 to
$187 combined to read, Over $0, But not over $187.

The income tax to be withheld
multiplied by the number of
days in such period is:

$30.80
$49.13
$129.08
$163.89
$247.18
$304.71

Times
0%
10%
15%
25%
28%
33%
35%

The employee’s excess wage (gross wage less amount for allowances
claimed) is used with the applicable percentage rates and subtraction
factors to calculate the amount of income tax withheld.

Page 27

Page 28 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Wage Bracket Percentage
Method Tables (for Automated
Payroll Systems)
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.
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 29-32, 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 With-

Page 28

holding Computations on page 27. In the tables for
Computing Income Tax Withholding From Wages Exceeding Allowance Amount on pages 33-36, the reduction factor does not include an amount for the number of
allowances claimed.
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 do not include the allowance amount that was automatically subtracted before applying the table factors in the
calculation. For other systems that do not separately subtract the allowance amount, use the tables for Computing
Income Tax Withholding From Gross Wages.
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: (a) dropping amounts under
50 cents and (b) increasing amounts from 50 to 99 cents to
the next higher dollar. Such rounding will be deemed to
meet the tolerances under section 3402(h)(4).

Page 29 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages
Weekly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
Over

A

But
not over

from
1
gross wages

B

C

Multiply
result
by—

D

And gross wages are—
Over

A

But
not over

from
gross wages 1

B

C

Multiply
result
by—

D

0

$0.00
$187.00
$592.00
$1,317.00
$2,860.00
$6,177.00

$187.00
$592.00
$1,317.00
$2,860.00
$6,177.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

10%
15%
25%
28%
33%
35%

$0.00
$429.00
$1,245.00
$2,270.00
$3,568.00
$6,271.00

$429.00
$1,245.00
$2,270.00
$3,568.00
$6,271.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

10%
15%
25%
28%
33%
35%

1

$0.00
$246.62
$651.62
$1,376.62
$2,919.62
$6,236.62

$246.62
$651.62
$1,376.62
$2,919.62
$6,236.62
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.62
$155.95
$354.22
$463.76
$835.86
$1,144.48

10%
15%
25%
28%
33%
35%

$0.00
$488.62
$1,304.62
$2,329.62
$3,627.62
$6,330.62

$488.62
$1,304.62
$2,329.62
$3,627.62
$6,330.62
......

subtract
subtract
subtract
subtract
subtract
subtract

$213.62
$305.29
$705.02
$879.08
$1,295.53
$1,583.25

10%
15%
25%
28%
33%
35%

2

$0.00
$306.24
$711.24
$1,436.24
$2,979.24
$6,296.24

$306.24
$711.24
$1,436.24
$2,979.24
$6,296.24
......

subtract
subtract
subtract
subtract
subtract
subtract

$170.24
$215.57
$413.84
$523.38
$895.48
$1,204.10

10%
15%
25%
28%
33%
35%

$0.00
$548.24
$1,364.24
$2,389.24
$3,687.24
$6,390.24

$548.24
$1,364.24
$2,389.24
$3,687.24
$6,390.24
......

subtract
subtract
subtract
subtract
subtract
subtract

$273.24
$364.91
$764.64
$938.70
$1,355.15
$1,642.87

10%
15%
25%
28%
33%
35%

3

$0.00
$365.86
$770.86
$1,495.86
$3,038.86
$6,355.86

$365.86
$770.86
$1,495.86
$3,038.86
$6,355.86
......

subtract
subtract
subtract
subtract
subtract
subtract

$229.86
$275.19
$473.46
$583.00
$955.10
$1,263.72

10%
15%
25%
28%
33%
35%

$0.00
$607.86
$1,423.86
$2,448.86
$3,746.86
$6,449.86

$607.86
$1,423.86
$2,448.86
$3,746.86
$6,449.86
......

subtract
subtract
subtract
subtract
subtract
subtract

$332.86
$424.53
$824.26
$998.32
$1,414.77
$1,702.49

10%
15%
25%
28%
33%
35%

4

$0.00
$425.48
$830.48
$1,555.48
$3,098.48
$6,415.48

$425.48
$830.48
$1,555.48
$3,098.48
$6,415.48
......

subtract
subtract
subtract
subtract
subtract
subtract

$289.48
$334.81
$533.08
$642.62
$1,014.72
$1,323.34

10%
15%
25%
28%
33%
35%

$0.00
$667.48
$1,483.48
$2,508.48
$3,806.48
$6,509.48

$667.48
$1,483.48
$2,508.48
$3,806.48
$6,509.48
......

subtract
subtract
subtract
subtract
subtract
subtract

$392.48
$484.15
$883.88
$1,057.94
$1,474.39
$1,762.11

10%
15%
25%
28%
33%
35%

5

$0.00
$485.10
$890.10
$1,615.10
$3,158.10
$6,475.10

$485.10
$890.10
$1,615.10
$3,158.10
$6,475.10
......

subtract
subtract
subtract
subtract
subtract
subtract

$349.10
$394.43
$592.70
$702.24
$1,074.34
$1,382.96

10%
15%
25%
28%
33%
35%

$0.00
$727.10
$1,543.10
$2,568.10
$3,866.10
$6,569.10

$727.10
$1,543.10
$2,568.10
$3,866.10
$6,569.10
......

subtract
subtract
subtract
subtract
subtract
subtract

$452.10
$543.77
$943.50
$1,117.56
$1,534.01
$1,821.73

10%
15%
25%
28%
33%
35%

6

$0.00
$544.72
$949.72
$1,674.72
$3,217.72
$6,534.72

$544.72
$949.72
$1,674.72
$3,217.72
$6,534.72
......

subtract
subtract
subtract
subtract
subtract
subtract

$408.72
$454.05
$652.32
$761.86
$1,133.96
$1,442.58

10%
15%
25%
28%
33%
35%

$0.00
$786.72
$1,602.72
$2,627.72
$3,925.72
$6,628.72

$786.72
$1,602.72
$2,627.72
$3,925.72
$6,628.72
......

subtract
subtract
subtract
subtract
subtract
subtract

$511.72
$603.39
$1,003.12
$1,177.18
$1,593.63
$1,881.35

10%
15%
25%
28%
33%
35%

7

$0.00
$604.34
$1,009.34
$1,734.34
$3,277.34
$6,594.34

$604.34
$1,009.34
$1,734.34
$3,277.34
$6,594.34
......

subtract
subtract
subtract
subtract
subtract
subtract

$468.34
$513.67
$711.94
$821.48
$1,193.58
$1,502.20

10%
15%
25%
28%
33%
35%

$0.00
$846.34
$1,662.34
$2,687.34
$3,985.34
$6,688.34

$846.34
$1,662.34
$2,687.34
$3,985.34
$6,688.34
......

subtract
subtract
subtract
subtract
subtract
subtract

$571.34
$663.01
$1,062.74
$1,236.80
$1,653.25
$1,940.97

10%
15%
25%
28%
33%
35%

8

$0.00
$663.96
$1,068.96
$1,793.96
$3,336.96
$6,653.96

$663.96
$1,068.96
$1,793.96
$3,336.96
$6,653.96
......

subtract
subtract
subtract
subtract
subtract
subtract

$527.96
$573.29
$771.56
$881.10
$1,253.20
$1,561.82

10%
15%
25%
28%
33%
35%

$0.00
$905.96
$1,721.96
$2,746.96
$4,044.96
$6,747.96

$905.96
$1,721.96
$2,746.96
$4,044.96
$6,747.96
......

subtract
subtract
subtract
subtract
subtract
subtract

$630.96
$722.63
$1,122.36
$1,296.42
$1,712.87
$2,000.59

10%
15%
25%
28%
33%
35%

92

$0.00
$723.58
$1,128.58
$1,853.58
$3,396.58
$6,713.58

$723.58
$1,128.58
$1,853.58
$3,396.58
$6,713.58
......

subtract
subtract
subtract
subtract
subtract
subtract

$587.58
$632.91
$831.18
$940.72
$1,312.82
$1,621.44

10%
15%
25%
28%
33%
35%

$0.00
$965.58
$1,781.58
$2,806.58
$4,104.58
$6,807.58

$965.58
$1,781.58
$2,806.58
$4,104.58
$6,807.58
......

subtract
subtract
subtract
subtract
subtract
subtract

$690.58
$782.25
$1,181.98
$1,356.04
$1,772.49
$2,060.21

10%
15%
25%
28%
33%
35%

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 gross 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 this subsection by $59.62 for each additional

allowance claimed.

Page 29

Page 30 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages
Biweekly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
Over

But
not over

from
1
gross wages

C

Multiply
result
by—

D

And gross wages are—
Over

But
not over

from
gross wages 1

C

Multiply
result
by—

A

B

A

B

0

$0.00
$373.00
$1,185.00
$2,635.00
$5,719.00
$12,354.00

$373.00
$1,185.00
$2,635.00
$5,719.00
$12,354.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

10%
15%
25%
28%
33%
35%

$0.00
$858.00
$2,490.00
$4,540.00
$7,137.00
$12,542.00

$858.00
$2,490.00
$4,540.00
$7,137.00
$12,542.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

10%
15%
25%
28%
33%
35%

D

1

$0.00
$492.23
$1,304.23
$2,754.23
$5,838.23
$12,473.23

$492.23
$1,304.23
$2,754.23
$5,838.23
$12,473.23
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.23
$311.56
$708.63
$927.80
$1,671.81
$2,289.03

10%
15%
25%
28%
33%
35%

$0.00
$977.23
$2,609.23
$4,659.23
$7,256.23
$12,661.23

$977.23
$2,609.23
$4,659.23
$7,256.23
$12,661.23
......

subtract
subtract
subtract
subtract
subtract
subtract

$427.23
$610.56
$1,410.03
$1,758.16
$2,591.20
$3,166.63

10%
15%
25%
28%
33%
35%

2

$0.00
$611.46
$1,423.46
$2,873.46
$5,957.46
$12,592.46

$611.46
$1,423.46
$2,873.46
$5,957.46
$12,592.46
......

subtract
subtract
subtract
subtract
subtract
subtract

$340.46
$430.79
$827.86
$1,047.03
$1,791.04
$2,408.26

10%
15%
25%
28%
33%
35%

$0.00
$1,096.46
$2,728.46
$4,778.46
$7,375.46
$12,780.46

$1,096.46
$2,728.46
$4,778.46
$7,375.46
$12,780.46
......

subtract
subtract
subtract
subtract
subtract
subtract

$546.46
$729.79
$1,529.26
$1,877.39
$2,710.43
$3,285.86

10%
15%
25%
28%
33%
35%

3

$0.00
$730.69
$1,542.69
$2,992.69
$6,076.69
$12,711.69

$730.69
$1,542.69
$2,992.69
$6,076.69
$12,711.69
......

subtract
subtract
subtract
subtract
subtract
subtract

$459.69
$550.02
$947.09
$1,166.26
$1,910.27
$2,527.49

10%
15%
25%
28%
33%
35%

$0.00
$1,215.69
$2,847.69
$4,897.69
$7,494.69
$12,899.69

$1,215.69
$2,847.69
$4,897.69
$7,494.69
$12,899.69
......

subtract
subtract
subtract
subtract
subtract
subtract

$665.69
$849.02
$1,648.49
$1,996.62
$2,829.66
$3,405.09

10%
15%
25%
28%
33%
35%

4

$0.00
$849.92
$1,661.92
$3,111.92
$6,195.92
$12,830.92

$849.92
$1,661.92
$3,111.92
$6,195.92
$12,830.92
......

subtract
subtract
subtract
subtract
subtract
subtract

$578.92
$669.25
$1,066.32
$1,285.49
$2,029.50
$2,646.72

10%
15%
25%
28%
33%
35%

$0.00
$1,334.92
$2,966.92
$5,016.92
$7,613.92
$13,018.92

$1,334.92
$2,966.92
$5,016.92
$7,613.92
$13,018.92
......

subtract
subtract
subtract
subtract
subtract
subtract

$784.92
$968.25
$1,767.72
$2,115.85
$2,948.89
$3,524.32

10%
15%
25%
28%
33%
35%

5

$0.00
$969.15
$1,781.15
$3,231.15
$6,315.15
$12,950.15

$969.15
$1,781.15
$3,231.15
$6,315.15
$12,950.15
......

subtract
subtract
subtract
subtract
subtract
subtract

$698.15
$788.48
$1,185.55
$1,404.72
$2,148.73
$2,765.95

10%
15%
25%
28%
33%
35%

$0.00
$1,454.15
$3,086.15
$5,136.15
$7,733.15
$13,138.15

$1,454.15
$3,086.15
$5,136.15
$7,733.15
$13,138.15
......

subtract
subtract
subtract
subtract
subtract
subtract

$904.15
$1,087.48
$1,886.95
$2,235.08
$3,068.12
$3,643.55

10%
15%
25%
28%
33%
35%

6

$0.00
$1,088.38
$1,900.38
$3,350.38
$6,434.38
$13,069.38

$1,088.38
$1,900.38
$3,350.38
$6,434.38
$13,069.38
......

subtract
subtract
subtract
subtract
subtract
subtract

$817.38
$907.71
$1,304.78
$1,523.95
$2,267.96
$2,885.18

10%
15%
25%
28%
33%
35%

$0.00
$1,573.38
$3,205.38
$5,255.38
$7,852.38
$13,257.38

$1,573.38
$3,205.38
$5,255.38
$7,852.38
$13,257.38
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,023.38
$1,206.71
$2,006.18
$2,354.31
$3,187.35
$3,762.78

10%
15%
25%
28%
33%
35%

7

$0.00
$1,207.61
$2,019.61
$3,469.61
$6,553.61
$13,188.61

$1,207.61
$2,019.61
$3,469.61
$6,553.61
$13,188.61
......

subtract
subtract
subtract
subtract
subtract
subtract

$936.61
$1,026.94
$1,424.01
$1,643.18
$2,387.19
$3,004.41

10%
15%
25%
28%
33%
35%

$0.00
$1,692.61
$3,324.61
$5,374.61
$7,971.61
$13,376.61

$1,692.61
$3,324.61
$5,374.61
$7,971.61
$13,376.61
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,142.61
$1,325.94
$2,125.41
$2,473.54
$3,306.58
$3,882.01

10%
15%
25%
28%
33%
35%

8

$0.00
$1,326.84
$2,138.84
$3,588.84
$6,672.84
$13,307.84

$1,326.84
$2,138.84
$3,588.84
$6,672.84
$13,307.84
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,055.84
$1,146.17
$1,543.24
$1,762.41
$2,506.42
$3,123.64

10%
15%
25%
28%
33%
35%

$0.00
$1,811.84
$3,443.84
$5,493.84
$8,090.84
$13,495.84

$1,811.84
$3,443.84
$5,493.84
$8,090.84
$13,495.84
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,261.84
$1,445.17
$2,244.64
$2,592.77
$3,425.81
$4,001.24

10%
15%
25%
28%
33%
35%

92

$0.00
$1,446.07
$2,258.07
$3,708.07
$6,792.07
$13,427.07

$1,446.07
$2,258.07
$3,708.07
$6,792.07
$13,427.07
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,175.07
$1,265.40
$1,662.47
$1,881.64
$2,625.65
$3,242.87

10%
15%
25%
28%
33%
35%

$0.00
$1,931.07
$3,563.07
$5,613.07
$8,210.07
$13,615.07

$1,931.07
$3,563.07
$5,613.07
$8,210.07
$13,615.07
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,381.07
$1,564.40
$2,363.87
$2,712.00
$3,545.04
$4,120.47

10%
15%
25%
28%
33%
35%

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 gross 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 this subsection by $119.23 for each additional

allowance claimed.

Page 30

Page 31 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages
Semimonthly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
Over

But
not over

from
1
gross wages

C

Multiply
result
by—

D

And gross wages are—
Over

But
not over

from
gross wages 1

C

Multiply
result
by—

A

B

A

B

0

$0.00
$404.00
$1,283.00
$2,854.00
$6,196.00
$13,383.00

$404.00
$1,283.00
$2,854.00
$6,196.00
$13,383.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

10%
15%
25%
28%
33%
35%

$0.00
$929.00
$2,698.00
$4,919.00
$7,731.00
$13,588.00

$929.00
$2,698.00
$4,919.00
$7,731.00
$13,588.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

10%
15%
25%
28%
33%
35%

D

1

$0.00
$533.17
$1,412.17
$2,983.17
$6,325.17
$13,512.17

$533.17
$1,412.17
$2,983.17
$6,325.17
$13,512.17
......

subtract
subtract
subtract
subtract
subtract
subtract

$239.17
$337.17
$767.17
$1,004.60
$1,810.75
$2,479.40

10%
15%
25%
28%
33%
35%

$0.00
$1,058.17
$2,827.17
$5,048.17
$7,860.17
$13,717.17

$1,058.17
$2,827.17
$5,048.17
$7,860.17
$13,717.17
......

subtract
subtract
subtract
subtract
subtract
subtract

$462.17
$660.84
$1,527.37
$1,904.60
$2,806.96
$3,430.40

10%
15%
25%
28%
33%
35%

2

$0.00
$662.34
$1,541.34
$3,112.34
$6,454.34
$13,641.34

$662.34
$1,541.34
$3,112.34
$6,454.34
$13,641.34
......

subtract
subtract
subtract
subtract
subtract
subtract

$368.34
$466.34
$896.34
$1,133.77
$1,939.92
$2,608.57

10%
15%
25%
28%
33%
35%

$0.00
$1,187.34
$2,956.34
$5,177.34
$7,989.34
$13,846.34

$1,187.34
$2,956.34
$5,177.34
$7,989.34
$13,846.34
......

subtract
subtract
subtract
subtract
subtract
subtract

$591.34
$790.01
$1,656.54
$2,033.77
$2,936.13
$3,559.57

10%
15%
25%
28%
33%
35%

3

$0.00
$791.51
$1,670.51
$3,241.51
$6,583.51
$13,770.51

$791.51
$1,670.51
$3,241.51
$6,583.51
$13,770.51
......

subtract
subtract
subtract
subtract
subtract
subtract

$497.51
$595.51
$1,025.51
$1,262.94
$2,069.09
$2,737.74

10%
15%
25%
28%
33%
35%

$0.00
$1,316.51
$3,085.51
$5,306.51
$8,118.51
$13,975.51

$1,316.51
$3,085.51
$5,306.51
$8,118.51
$13,975.51
......

subtract
subtract
subtract
subtract
subtract
subtract

$720.51
$919.18
$1,785.71
$2,162.94
$3,065.30
$3,688.74

10%
15%
25%
28%
33%
35%

4

$0.00
$920.68
$1,799.68
$3,370.68
$6,712.68
$13,899.68

$920.68
$1,799.68
$3,370.68
$6,712.68
$13,899.68
......

subtract
subtract
subtract
subtract
subtract
subtract

$626.68
$724.68
$1,154.68
$1,392.11
$2,198.26
$2,866.91

10%
15%
25%
28%
33%
35%

$0.00
$1,445.68
$3,214.68
$5,435.68
$8,247.68
$14,104.68

$1,445.68
$3,214.68
$5,435.68
$8,247.68
$14,104.68
......

subtract
subtract
subtract
subtract
subtract
subtract

$849.68
$1,048.35
$1,914.88
$2,292.11
$3,194.47
$3,817.91

10%
15%
25%
28%
33%
35%

5

$0.00
$1,049.85
$1,928.85
$3,499.85
$6,841.85
$14,028.85

$1,049.85
$1,928.85
$3,499.85
$6,841.85
$14,028.85
......

subtract
subtract
subtract
subtract
subtract
subtract

$755.85
$853.85
$1,283.85
$1,521.28
$2,327.43
$2,996.08

10%
15%
25%
28%
33%
35%

$0.00
$1,574.85
$3,343.85
$5,564.85
$8,376.85
$14,233.85

$1,574.85
$3,343.85
$5,564.85
$8,376.85
$14,233.85
......

subtract
subtract
subtract
subtract
subtract
subtract

$978.85
$1,177.52
$2,044.05
$2,421.28
$3,323.64
$3,947.08

10%
15%
25%
28%
33%
35%

6

$0.00
$1,179.02
$2,058.02
$3,629.02
$6,971.02
$14,158.02

$1,179.02
$2,058.02
$3,629.02
$6,971.02
$14,158.02
......

subtract
subtract
subtract
subtract
subtract
subtract

$885.02
$983.02
$1,413.02
$1,650.45
$2,456.60
$3,125.25

10%
15%
25%
28%
33%
35%

$0.00
$1,704.02
$3,473.02
$5,694.02
$8,506.02
$14,363.02

$1,704.02
$3,473.02
$5,694.02
$8,506.02
$14,363.02
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,108.02
$1,306.69
$2,173.22
$2,550.45
$3,452.81
$4,076.25

10%
15%
25%
28%
33%
35%

7

$0.00
$1,308.19
$2,187.19
$3,758.19
$7,100.19
$14,287.19

$1,308.19
$2,187.19
$3,758.19
$7,100.19
$14,287.19
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,014.19
$1,112.19
$1,542.19
$1,779.62
$2,585.77
$3,254.42

10%
15%
25%
28%
33%
35%

$0.00
$1,833.19
$3,602.19
$5,823.19
$8,635.19
$14,492.19

$1,833.19
$3,602.19
$5,823.19
$8,635.19
$14,492.19
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,237.19
$1,435.86
$2,302.39
$2,679.62
$3,581.98
$4,205.42

10%
15%
25%
28%
33%
35%

8

$0.00
$1,437.36
$2,316.36
$3,887.36
$7,229.36
$14,416.36

$1,437.36
$2,316.36
$3,887.36
$7,229.36
$14,416.36
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,143.36
$1,241.36
$1,671.36
$1,908.79
$2,714.94
$3,383.59

10%
15%
25%
28%
33%
35%

$0.00
$1,962.36
$3,731.36
$5,952.36
$8,764.36
$14,621.36

$1,962.36
$3,731.36
$5,952.36
$8,764.36
$14,621.36
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,366.36
$1,565.03
$2,431.56
$2,808.79
$3,711.15
$4,334.59

10%
15%
25%
28%
33%
35%

92

$0.00
$1,566.53
$2,445.53
$4,016.53
$7,358.53
$14,545.53

$1,566.53
$2,445.53
$4,016.53
$7,358.53
$14,545.53
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,272.53
$1,370.53
$1,800.53
$2,037.96
$2,844.11
$3,512.76

10%
15%
25%
28%
33%
35%

$0.00
$2,091.53
$3,860.53
$6,081.53
$8,893.53
$14,750.53

$2,091.53
$3,860.53
$6,081.53
$8,893.53
$14,750.53
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,495.53
$1,694.20
$2,560.73
$2,937.96
$3,840.32
$4,463.76

10%
15%
25%
28%
33%
35%

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 gross 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 this subsection by $129.17 for each additional

allowance claimed.

Page 31

Page 32 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages
Monthly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
Over

But
not over

from
1
gross wages

C

Multiply
result
by—

D

And gross wages are—
Over

But
not over

from
gross wages 1

C

Multiply
result
by—

A

B

A

B

0

$0.00
$808.00
$2,567.00
$5,708.00
$12,392.00
$26,767.00

$808.00
$2,567.00
$5,708.00
$12,392.00
$26,767.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

10%
15%
25%
28%
33%
35%

$0.00
$1,858.00
$5,396.00
$9,838.00
$15,463.00
$27,175.00

$1,858.00
$5,396.00
$9,838.00
$15,463.00
$27,175.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

10%
15%
25%
28%
33%
35%

D

1

$0.00
$1,066.33
$2,825.33
$5,966.33
$12,650.33
$27,025.33

$1,066.33
$2,825.33
$5,966.33
$12,650.33
$27,025.33
......

subtract
subtract
subtract
subtract
subtract
subtract

$479.33
$675.00
$1,535.13
$2,009.90
$3,622.09
$4,959.42

10%
15%
25%
28%
33%
35%

$0.00
$2,116.33
$5,654.33
$10,096.33
$15,721.33
$27,433.33

$2,116.33
$5,654.33
$10,096.33
$15,721.33
$27,433.33
......

subtract
subtract
subtract
subtract
subtract
subtract

$925.33
$1,322.33
$3,055.13
$3,809.54
$5,614.36
$6,861.16

10%
15%
25%
28%
33%
35%

2

$0.00
$1,324.66
$3,083.66
$6,224.66
$12,908.66
$27,283.66

$1,324.66
$3,083.66
$6,224.66
$12,908.66
$27,283.66
......

subtract
subtract
subtract
subtract
subtract
subtract

$737.66
$933.33
$1,793.46
$2,268.23
$3,880.42
$5,217.75

10%
15%
25%
28%
33%
35%

$0.00
$2,374.66
$5,912.66
$10,354.66
$15,979.66
$27,691.66

$2,374.66
$5,912.66
$10,354.66
$15,979.66
$27,691.66
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,183.66
$1,580.66
$3,313.46
$4,067.87
$5,872.69
$7,119.49

10%
15%
25%
28%
33%
35%

3

$0.00
$1,582.99
$3,341.99
$6,482.99
$13,166.99
$27,541.99

$1,582.99
$3,341.99
$6,482.99
$13,166.99
$27,541.99
......

subtract
subtract
subtract
subtract
subtract
subtract

$995.99
$1,191.66
$2,051.79
$2,526.56
$4,138.75
$5,476.08

10%
15%
25%
28%
33%
35%

$0.00
$2,632.99
$6,170.99
$10,612.99
$16,237.99
$27,949.99

$2,632.99
$6,170.99
$10,612.99
$16,237.99
$27,949.99
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,441.99
$1,838.99
$3,571.79
$4,326.20
$6,131.02
$7,377.82

10%
15%
25%
28%
33%
35%

4

$0.00
$1,841.32
$3,600.32
$6,741.32
$13,425.32
$27,800.32

$1,841.32
$3,600.32
$6,741.32
$13,425.32
$27,800.32
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,254.32
$1,449.99
$2,310.12
$2,784.89
$4,397.08
$5,734.41

10%
15%
25%
28%
33%
35%

$0.00
$2,891.32
$6,429.32
$10,871.32
$16,496.32
$28,208.32

$2,891.32
$6,429.32
$10,871.32
$16,496.32
$28,208.32
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,700.32
$2,097.32
$3,830.12
$4,584.53
$6,389.35
$7,636.15

10%
15%
25%
28%
33%
35%

5

$0.00
$2,099.65
$3,858.65
$6,999.65
$13,683.65
$28,058.65

$2,099.65
$3,858.65
$6,999.65
$13,683.65
$28,058.65
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,512.65
$1,708.32
$2,568.45
$3,043.22
$4,655.41
$5,992.74

10%
15%
25%
28%
33%
35%

$0.00
$3,149.65
$6,687.65
$11,129.65
$16,754.65
$28,466.65

$3,149.65
$6,687.65
$11,129.65
$16,754.65
$28,466.65
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,958.65
$2,355.65
$4,088.45
$4,842.86
$6,647.68
$7,894.48

10%
15%
25%
28%
33%
35%

6

$0.00
$2,357.98
$4,116.98
$7,257.98
$13,941.98
$28,316.98

$2,357.98
$4,116.98
$7,257.98
$13,941.98
$28,316.98
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,770.98
$1,966.65
$2,826.78
$3,301.55
$4,913.74
$6,251.07

10%
15%
25%
28%
33%
35%

$0.00
$3,407.98
$6,945.98
$11,387.98
$17,012.98
$28,724.98

$3,407.98
$6,945.98
$11,387.98
$17,012.98
$28,724.98
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,216.98
$2,613.98
$4,346.78
$5,101.19
$6,906.01
$8,152.81

10%
15%
25%
28%
33%
35%

7

$0.00
$2,616.31
$4,375.31
$7,516.31
$14,200.31
$28,575.31

$2,616.31
$4,375.31
$7,516.31
$14,200.31
$28,575.31
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,029.31
$2,224.98
$3,085.11
$3,559.88
$5,172.07
$6,509.40

10%
15%
25%
28%
33%
35%

$0.00
$3,666.31
$7,204.31
$11,646.31
$17,271.31
$28,983.31

$3,666.31
$7,204.31
$11,646.31
$17,271.31
$28,983.31
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,475.31
$2,872.31
$4,605.11
$5,359.52
$7,164.34
$8,411.14

10%
15%
25%
28%
33%
35%

8

$0.00
$2,874.64
$4,633.64
$7,774.64
$14,458.64
$28,833.64

$2,874.64
$4,633.64
$7,774.64
$14,458.64
$28,833.64
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,287.64
$2,483.31
$3,343.44
$3,818.21
$5,430.40
$6,767.73

10%
15%
25%
28%
33%
35%

$0.00
$3,924.64
$7,462.64
$11,904.64
$17,529.64
$29,241.64

$3,924.64
$7,462.64
$11,904.64
$17,529.64
$29,241.64
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,733.64
$3,130.64
$4,863.44
$5,617.85
$7,422.67
$8,669.47

10%
15%
25%
28%
33%
35%

92

$0.00
$3,132.97
$4,891.97
$8,032.97
$14,716.97
$29,091.97

$3,132.97
$4,891.97
$8,032.97
$14,716.97
$29,091.97
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,545.97
$2,741.64
$3,601.77
$4,076.54
$5,688.73
$7,026.06

10%
15%
25%
28%
33%
35%

$0.00
$4,182.97
$7,720.97
$12,162.97
$17,787.97
$29,499.97

$4,182.97
$7,720.97
$12,162.97
$17,787.97
$29,499.97
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,991.97
$3,388.97
$5,121.77
$5,876.18
$7,681.00
$8,927.80

10%
15%
25%
28%
33%
35%

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 gross 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 this subsection by $258.33 for each additional

allowance claimed.

Page 32

Page 33 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount
Weekly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
But
Over
not over

A

from
excess wages 1

B

C

Multiply
result
by—

D

And gross wages are—
But
Over
not over

A

from
1
excess wages

B

C

Multiply
result
by—

D

0

$0
$187.00
$592.00
$1,317.00
$2,860.00
$6,177.00

$187.00
$592.00
$1,317.00
$2,860.00
$6,177.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

10%
15%
25%
28%
33%
35%

$0
$429.00
$1,245.00
$2,270.00
$3,568.00
$6,271.00

$429.00
$1,245.00
$2,270.00
$3,568.00
$6,271.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

10%
15%
25%
28%
33%
35%

1

$0
$246.62
$651.62
$1,376.62
$2,919.62
$6,236.62

$246.62
$651.62
$1,376.62
$2,919.62
$6,236.62
......

subtract
subtract
subtract
subtract
subtract
subtract

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

10%
15%
25%
28%
33%
35%

$0
$488.62
$1,304.62
$2,329.62
$3,627.62
$6,330.62

$488.62
$1,304.62
$2,329.62
$3,627.62
$6,330.62
......

subtract
subtract
subtract
subtract
subtract
subtract

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

10%
15%
25%
28%
33%
35%

2

$0
$306.24
$711.24
$1,436.24
$2,979.24
$6,296.24

$306.24
$711.24
$1,436.24
$2,979.24
$6,296.24
......

subtract
subtract
subtract
subtract
subtract
subtract

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

10%
15%
25%
28%
33%
35%

$0
$548.24
$1,364.24
$2,389.24
$3,687.24
$6,390.24

$548.24
$1,364.24
$2,389.24
$3,687.24
$6,390.24
......

subtract
subtract
subtract
subtract
subtract
subtract

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

10%
15%
25%
28%
33%
35%

3

$0
$365.86
$770.86
$1,495.86
$3,038.86
$6,355.86

$365.86
$770.86
$1,495.86
$3,038.86
$6,355.86
......

subtract
subtract
subtract
subtract
subtract
subtract

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

10%
15%
25%
28%
33%
35%

$0
$607.86
$1,423.86
$2,448.86
$3,746.86
$6,449.86

$607.86
$1,423.86
$2,448.86
$3,746.86
$6,449.86
......

subtract
subtract
subtract
subtract
subtract
subtract

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

10%
15%
25%
28%
33%
35%

4

$0
$425.48
$830.48
$1,555.48
$3,098.48
$6,415.48

$425.48
$830.48
$1,555.48
$3,098.48
$6,415.48
......

subtract
subtract
subtract
subtract
subtract
subtract

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

10%
15%
25%
28%
33%
35%

$0
$667.48
$1,483.48
$2,508.48
$3,806.48
$6,509.48

$667.48
$1,483.48
$2,508.48
$3,806.48
$6,509.48
......

subtract
subtract
subtract
subtract
subtract
subtract

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

10%
15%
25%
28%
33%
35%

5

$0
$485.10
$890.10
$1,615.10
$3,158.10
$6,475.10

$485.10
$890.10
$1,615.10
$3,158.10
$6,475.10
......

subtract
subtract
subtract
subtract
subtract
subtract

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

10%
15%
25%
28%
33%
35%

$0
$727.10
$1,543.10
$2,568.10
$3,866.10
$6,569.10

$727.10
$1,543.10
$2,568.10
$3,866.10
$6,569.10
......

subtract
subtract
subtract
subtract
subtract
subtract

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

10%
15%
25%
28%
33%
35%

6

$0
$544.72
$949.72
$1,674.72
$3,217.72
$6,534.72

$544.72
$949.72
$1,674.72
$3,217.72
$6,534.72
......

subtract
subtract
subtract
subtract
subtract
subtract

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

10%
15%
25%
28%
33%
35%

$0
$786.72
$1,602.72
$2,627.72
$3,925.72
$6,628.72

$786.72
$1,602.72
$2,627.72
$3,925.72
$6,628.72
......

subtract
subtract
subtract
subtract
subtract
subtract

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

10%
15%
25%
28%
33%
35%

7

$0
$604.34
$1,009.34
$1,734.34
$3,277.34
$6,594.34

$604.34
$1,009.34
$1,734.34
$3,277.34
$6,594.34
......

subtract
subtract
subtract
subtract
subtract
subtract

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

10%
15%
25%
28%
33%
35%

$0
$846.34
$1,662.34
$2,687.34
$3,985.34
$6,688.34

$846.34
$1,662.34
$2,687.34
$3,985.34
$6,688.34
......

subtract
subtract
subtract
subtract
subtract
subtract

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

10%
15%
25%
28%
33%
35%

8

$0
$663.96
$1,068.96
$1,793.96
$3,336.96
$6,653.96

$663.96
$1,068.96
$1,793.96
$3,336.96
$6,653.96
......

subtract
subtract
subtract
subtract
subtract
subtract

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

10%
15%
25%
28%
33%
35%

$0
$905.96
$1,721.96
$2,746.96
$4,044.96
$6,747.96

$905.96
$1,721.96
$2,746.96
$4,044.96
$6,747.96
......

subtract
subtract
subtract
subtract
subtract
subtract

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

10%
15%
25%
28%
33%
35%

92

$0
$723.58
$1,128.58
$1,853.58
$3,396.58
$6,713.58

$723.58
$1,128.58
$1,853.58
$3,396.58
$6,713.58
......

subtract
subtract
subtract
subtract
subtract
subtract

$51.00
$96.33
$294.60
$404.14
$776.24
$1,084.86

10%
15%
25%
28%
33%
35%

$0
$965.58
$1,781.58
$2,806.58
$4,104.58
$6,807.58

$965.58
$1,781.58
$2,806.58
$4,104.58
$6,807.58
......

subtract
subtract
subtract
subtract
subtract
subtract

$154.00
$245.67
$645.40
$819.46
$1,235.91
$1,523.63

10%
15%
25%
28%
33%
35%

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 this subsection by $59.62 for each additional

allowance claimed.

Page 33

Page 34 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount
Biweekly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
But
Over
not over

from
excess wages 1

C

Multiply
result
by—

D

And gross wages are—
But
Over
not over

from
1
excess wages

C

Multiply
result
by—

A

B

A

B

0

$0
$373.00
$1,185.00
$2,635.00
$5,719.00
$12,354.00

$373.00
$1,185.00
$2,635.00
$5,719.00
$12,354.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

10%
15%
25%
28%
33%
35%

$0
$858.00
$2,490.00
$4,540.00
$7,137.00
$12,542.00

$858.00
$2,490.00
$4,540.00
$7,137.00
$12,542.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

10%
15%
25%
28%
33%
35%

D

1

$0
$492.23
$1,304.23
$2,754.23
$5,838.23
$12,473.23

$492.23
$1,304.23
$2,754.23
$5,838.23
$12,473.23
......

subtract
subtract
subtract
subtract
subtract
subtract

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

10%
15%
25%
28%
33%
35%

$0
$977.23
$2,609.23
$4,659.23
$7,256.23
$12,661.23

$977.23
$2,609.23
$4,659.23
$7,256.23
$12,661.23
......

subtract
subtract
subtract
subtract
subtract
subtract

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

10%
15%
25%
28%
33%
35%

2

$0
$611.46
$1,423.46
$2,873.46
$5,957.46
$12,592.46

$611.46
$1,423.46
$2,873.46
$5,957.46
$12,592.46
......

subtract
subtract
subtract
subtract
subtract
subtract

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

10%
15%
25%
28%
33%
35%

$0
$1,096.46
$2,728.46
$4,778.46
$7,375.46
$12,780.46

$1,096.46
$2,728.46
$4,778.46
$7,375.46
$12,780.46
......

subtract
subtract
subtract
subtract
subtract
subtract

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

10%
15%
25%
28%
33%
35%

3

$0
$730.69
$1,542.69
$2,992.69
$6,076.69
$12,711.69

$730.69
$1,542.69
$2,992.69
$6,076.69
$12,711.69
......

subtract
subtract
subtract
subtract
subtract
subtract

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

10%
15%
25%
28%
33%
35%

$0
$1,215.69
$2,847.69
$4,897.69
$7,494.69
$12,899.69

$1,215.69
$2,847.69
$4,897.69
$7,494.69
$12,899.69
......

subtract
subtract
subtract
subtract
subtract
subtract

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

10%
15%
25%
28%
33%
35%

4

$0
$849.92
$1,661.92
$3,111.92
$6,195.92
$12,830.92

$849.92
$1,661.92
$3,111.92
$6,195.92
$12,830.92
......

subtract
subtract
subtract
subtract
subtract
subtract

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

10%
15%
25%
28%
33%
35%

$0
$1,334.92
$2,966.92
$5,016.92
$7,613.92
$13,018.92

$1,334.92
$2,966.92
$5,016.92
$7,613.92
$13,018.92
......

subtract
subtract
subtract
subtract
subtract
subtract

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

10%
15%
25%
28%
33%
35%

5

$0
$969.15
$1,781.15
$3,231.15
$6,315.15
$12,950.15

$969.15
$1,781.15
$3,231.15
$6,315.15
$12,950.15
......

subtract
subtract
subtract
subtract
subtract
subtract

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

10%
15%
25%
28%
33%
35%

$0
$1,454.15
$3,086.15
$5,136.15
$7,733.15
$13,138.15

$1,454.15
$3,086.15
$5,136.15
$7,733.15
$13,138.15
......

subtract
subtract
subtract
subtract
subtract
subtract

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

10%
15%
25%
28%
33%
35%

6

$0
$1,088.38
$1,900.38
$3,350.38
$6,434.38
$13,069.38

$1,088.38
$1,900.38
$3,350.38
$6,434.38
$13,069.38
......

subtract
subtract
subtract
subtract
subtract
subtract

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

10%
15%
25%
28%
33%
35%

$0
$1,573.38
$3,205.38
$5,255.38
$7,852.38
$13,257.38

$1,573.38
$3,205.38
$5,255.38
$7,852.38
$13,257.38
......

subtract
subtract
subtract
subtract
subtract
subtract

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

10%
15%
25%
28%
33%
35%

7

$0
$1,207.61
$2,019.61
$3,469.61
$6,553.61
$13,188.61

$1,207.61
$2,019.61
$3,469.61
$6,553.61
$13,188.61
......

subtract
subtract
subtract
subtract
subtract
subtract

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

10%
15%
25%
28%
33%
35%

$0
$1,692.61
$3,324.61
$5,374.61
$7,971.61
$13,376.61

$1,692.61
$3,324.61
$5,374.61
$7,971.61
$13,376.61
......

subtract
subtract
subtract
subtract
subtract
subtract

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

10%
15%
25%
28%
33%
35%

8

$0
$1,326.84
$2,138.84
$3,588.84
$6,672.84
$13,307.84

$1,326.84
$2,138.84
$3,588.84
$6,672.84
$13,307.84
......

subtract
subtract
subtract
subtract
subtract
subtract

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

10%
15%
25%
28%
33%
35%

$0
$1,811.84
$3,443.84
$5,493.84
$8,090.84
$13,495.84

$1,811.84
$3,443.84
$5,493.84
$8,090.84
$13,495.84
......

subtract
subtract
subtract
subtract
subtract
subtract

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

10%
15%
25%
28%
33%
35%

92

$0
$1,446.07
$2,258.07
$3,708.07
$6,792.07
$13,427.07

$1,446.07
$2,258.07
$3,708.07
$6,792.07
$13,427.07
......

subtract
subtract
subtract
subtract
subtract
subtract

$102.00
$192.33
$589.40
$808.57
$1,552.58
$2,169.80

10%
15%
25%
28%
33%
35%

$0
$1,931.07
$3,563.07
$5,613.07
$8,210.07
$13,615.07

$1,931.07
$3,563.07
$5,613.07
$8,210.07
$13,615.07
......

subtract
subtract
subtract
subtract
subtract
subtract

$308.00
$491.33
$1,290.80
$1,638.93
$2,471.97
$3,047.40

10%
15%
25%
28%
33%
35%

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 this subsection by $119.23 for each additional

allowance claimed.

Page 34

Page 35 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount
Semimonthly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
But
Over
not over

from
excess wages 1

C

Multiply
result
by—

D

And gross wages are—
But
Over
not over

from
1
excess wages

C

Multiply
result
by—

A

B

A

B

0

$0
$404.00
$1,283.00
$2,854.00
$6,196.00
$13,383.00

$404.00
$1,283.00
$2,854.00
$6,196.00
$13,383.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

10%
15%
25%
28%
33%
35%

$0
$929.00
$2,698.00
$4,919.00
$7,731.00
$13,588.00

$929.00
$2,698.00
$4,919.00
$7,731.00
$13,588.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

10%
15%
25%
28%
33%
35%

D

1

$0
$533.17
$1,412.17
$2,983.17
$6,325.17
$13,512.17

$533.17
$1,412.17
$2,983.17
$6,325.17
$13,512.17
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

10%
15%
25%
28%
33%
35%

$0
$1,058.17
$2,827.17
$5,048.17
$7,860.17
$13,717.17

$1,058.17
$2,827.17
$5,048.17
$7,860.17
$13,717.17
......

subtract
subtract
subtract
subtract
subtract
subtract

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

10%
15%
25%
28%
33%
35%

2

$0
$662.34
$1,541.34
$3,112.34
$6,454.34
$13,641.34

$662.34
$1,541.34
$3,112.34
$6,454.34
$13,641.34
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

10%
15%
25%
28%
33%
35%

$0
$1,187.34
$2,956.34
$5,177.34
$7,989.34
$13,846.34

$1,187.34
$2,956.34
$5,177.34
$7,989.34
$13,846.34
......

subtract
subtract
subtract
subtract
subtract
subtract

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

10%
15%
25%
28%
33%
35%

3

$0
$791.51
$1,670.51
$3,241.51
$6,583.51
$13,770.51

$791.51
$1,670.51
$3,241.51
$6,583.51
$13,770.51
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

10%
15%
25%
28%
33%
35%

$0
$1,316.51
$3,085.51
$5,306.51
$8,118.51
$13,975.51

$1,316.51
$3,085.51
$5,306.51
$8,118.51
$13,975.51
......

subtract
subtract
subtract
subtract
subtract
subtract

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

10%
15%
25%
28%
33%
35%

4

$0
$920.68
$1,799.68
$3,370.68
$6,712.68
$13,899.68

$920.68
$1,799.68
$3,370.68
$6,712.68
$13,899.68
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

10%
15%
25%
28%
33%
35%

$0
$1,445.68
$3,214.68
$5,435.68
$8,247.68
$14,104.68

$1,445.68
$3,214.68
$5,435.68
$8,247.68
$14,104.68
......

subtract
subtract
subtract
subtract
subtract
subtract

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

10%
15%
25%
28%
33%
35%

5

$0
$1,049.85
$1,928.85
$3,499.85
$6,841.85
$14,028.85

$1,049.85
$1,928.85
$3,499.85
$6,841.85
$14,028.85
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

10%
15%
25%
28%
33%
35%

$0
$1,574.85
$3,343.85
$5,564.85
$8,376.85
$14,233.85

$1,574.85
$3,343.85
$5,564.85
$8,376.85
$14,233.85
......

subtract
subtract
subtract
subtract
subtract
subtract

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

10%
15%
25%
28%
33%
35%

6

$0
$1,179.02
$2,058.02
$3,629.02
$6,971.02
$14,158.02

$1,179.02
$2,058.02
$3,629.02
$6,971.02
$14,158.02
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

10%
15%
25%
28%
33%
35%

$0
$1,704.02
$3,473.02
$5,694.02
$8,506.02
$14,363.02

$1,704.02
$3,473.02
$5,694.02
$8,506.02
$14,363.02
......

subtract
subtract
subtract
subtract
subtract
subtract

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

10%
15%
25%
28%
33%
35%

7

$0
$1,308.19
$2,187.19
$3,758.19
$7,100.19
$14,287.19

$1,308.19
$2,187.19
$3,758.19
$7,100.19
$14,287.19
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

10%
15%
25%
28%
33%
35%

$0
$1,833.19
$3,602.19
$5,823.19
$8,635.19
$14,492.19

$1,833.19
$3,602.19
$5,823.19
$8,635.19
$14,492.19
......

subtract
subtract
subtract
subtract
subtract
subtract

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

10%
15%
25%
28%
33%
35%

8

$0
$1,437.36
$2,316.36
$3,887.36
$7,229.36
$14,416.36

$1,437.36
$2,316.36
$3,887.36
$7,229.36
$14,416.36
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

10%
15%
25%
28%
33%
35%

$0
$1,962.36
$3,731.36
$5,952.36
$8,764.36
$14,621.36

$1,962.36
$3,731.36
$5,952.36
$8,764.36
$14,621.36
......

subtract
subtract
subtract
subtract
subtract
subtract

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

10%
15%
25%
28%
33%
35%

92

$0
$1,566.53
$2,445.53
$4,016.53
$7,358.53
$14,545.53

$1,566.53
$2,445.53
$4,016.53
$7,358.53
$14,545.53
......

subtract
subtract
subtract
subtract
subtract
subtract

$110.00
$208.00
$638.00
$875.43
$1,681.58
$2,350.23

10%
15%
25%
28%
33%
35%

$0
$2,091.53
$3,860.53
$6,081.53
$8,893.53
$14,750.53

$2,091.53
$3,860.53
$6,081.53
$8,893.53
$14,750.53
......

subtract
subtract
subtract
subtract
subtract
subtract

$333.00
$531.67
$1,398.20
$1,775.43
$2,677.79
$3,301.23

10%
15%
25%
28%
33%
35%

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 this subsection by $129.17 for each additional

allowance claimed.

Page 35

Page 36 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount
Monthly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
But
Over
not over

from
excess wages 1

C

Multiply
result
by—

D

And gross wages are—
But
Over
not over

from
1
excess wages

C

Multiply
result
by—

A

B

A

B

0

$0
$808.00
$2,567.00
$5,708.00
$12,392.00
$26,767.00

$808.00
$2,567.00
$5,708.00
$12,392.00
$26,767.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

10%
15%
25%
28%
33%
35%

$0
$1,858.00
$5,396.00
$9,838.00
$15,463.00
$27,175.00

$1,858.00
$5,396.00
$9,838.00
$15,463.00
$27,175.00
......

subtract
subtract
subtract
subtract
subtract
subtract

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

10%
15%
25%
28%
33%
35%

D

1

$0
$1,066.33
$2,825.33
$5,966.33
$12,650.33
$27,025.33

$1,066.33
$2,825.33
$5,966.33
$12,650.33
$27,025.33
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

10%
15%
25%
28%
33%
35%

$0
$2,116.33
$5,654.33
$10,096.33
$15,721.33
$27,433.33

$2,116.33
$5,654.33
$10,096.33
$15,721.33
$27,433.33
......

subtract
subtract
subtract
subtract
subtract
subtract

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

10%
15%
25%
28%
33%
35%

2

$0
$1,324.66
$3,083.66
$6,224.66
$12,908.66
$27,283.66

$1,324.66
$3,083.66
$6,224.66
$12,908.66
$27,283.66
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

10%
15%
25%
28%
33%
35%

$0
$2,374.66
$5,912.66
$10,354.66
$15,979.66
$27,691.66

$2,374.66
$5,912.66
$10,354.66
$15,979.66
$27,691.66
......

subtract
subtract
subtract
subtract
subtract
subtract

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

10%
15%
25%
28%
33%
35%

3

$0
$1,582.99
$3,341.99
$6,482.99
$13,166.99
$27,541.99

$1,582.99
$3,341.99
$6,482.99
$13,166.99
$27,541.99
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

10%
15%
25%
28%
33%
35%

$0
$2,632.99
$6,170.99
$10,612.99
$16,237.99
$27,949.99

$2,632.99
$6,170.99
$10,612.99
$16,237.99
$27,949.99
......

subtract
subtract
subtract
subtract
subtract
subtract

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

10%
15%
25%
28%
33%
35%

4

$0
$1,841.32
$3,600.32
$6,741.32
$13,425.32
$27,800.32

$1,841.32
$3,600.32
$6,741.32
$13,425.32
$27,800.32
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

10%
15%
25%
28%
33%
35%

$0
$2,891.32
$6,429.32
$10,871.32
$16,496.32
$28,208.32

$2,891.32
$6,429.32
$10,871.32
$16,496.32
$28,208.32
......

subtract
subtract
subtract
subtract
subtract
subtract

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

10%
15%
25%
28%
33%
35%

5

$0
$2,099.65
$3,858.65
$6,999.65
$13,683.65
$28,058.65

$2,099.65
$3,858.65
$6,999.65
$13,683.65
$28,058.65
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

10%
15%
25%
28%
33%
35%

$0
$3,149.65
$6,687.65
$11,129.65
$16,754.65
$28,466.65

$3,149.65
$6,687.65
$11,129.65
$16,754.65
$28,466.65
......

subtract
subtract
subtract
subtract
subtract
subtract

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

10%
15%
25%
28%
33%
35%

6

$0
$2,357.98
$4,116.98
$7,257.98
$13,941.98
$28,316.98

$2,357.98
$4,116.98
$7,257.98
$13,941.98
$28,316.98
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

10%
15%
25%
28%
33%
35%

$0
$3,407.98
$6,945.98
$11,387.98
$17,012.98
$28,724.98

$3,407.98
$6,945.98
$11,387.98
$17,012.98
$28,724.98
......

subtract
subtract
subtract
subtract
subtract
subtract

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

10%
15%
25%
28%
33%
35%

7

$0
$2,616.31
$4,375.31
$7,516.31
$14,200.31
$28,575.31

$2,616.31
$4,375.31
$7,516.31
$14,200.31
$28,575.31
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

10%
15%
25%
28%
33%
35%

$0
$3,666.31
$7,204.31
$11,646.31
$17,271.31
$28,983.31

$3,666.31
$7,204.31
$11,646.31
$17,271.31
$28,983.31
......

subtract
subtract
subtract
subtract
subtract
subtract

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

10%
15%
25%
28%
33%
35%

8

$0
$2,874.64
$4,633.64
$7,774.64
$14,458.64
$28,833.64

$2,874.64
$4,633.64
$7,774.64
$14,458.64
$28,833.64
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

10%
15%
25%
28%
33%
35%

$0
$3,924.64
$7,462.64
$11,904.64
$17,529.64
$29,241.64

$3,924.64
$7,462.64
$11,904.64
$17,529.64
$29,241.64
......

subtract
subtract
subtract
subtract
subtract
subtract

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

10%
15%
25%
28%
33%
35%

92

$0
$3,132.97
$4,891.97
$8,032.97
$14,716.97
$29,091.97

$3,132.97
$4,891.97
$8,032.97
$14,716.97
$29,091.97
......

subtract
subtract
subtract
subtract
subtract
subtract

$221.00
$416.67
$1,276.80
$1,751.57
$3,363.76
$4,701.09

10%
15%
25%
28%
33%
35%

$0
$4,182.97
$7,720.97
$12,162.97
$17,787.97
$29,499.97

$4,182.97
$7,720.97
$12,162.97
$17,787.97
$29,499.97
......

subtract
subtract
subtract
subtract
subtract
subtract

$667.00
$1,064.00
$2,796.80
$3,551.21
$5,356.03
$6,602.83

10%
15%
25%
28%
33%
35%

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 this subsection by $258.33 for each additional

allowance claimed.

Page 36

Page 37 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Combined Income Tax,
Employee Social Security Tax,
and Employee Medicare Tax
Withholding Tables
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 38-57.
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 will have to use one of the other
methods for figuring income tax withholding described in
this publication. For wages that do not exceed $87,000, the
combined social security tax rate and Medicare tax rate is
7.65% each for both the employee and the employer for
wages paid in 2003. 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 have paid
more than the maximum amount of wages subject to social
security tax ($87,000 in 2003) 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, Employer’s Quarterly Federal Tax Return.
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,
Wage and Tax Statement, in the same way.
Note: Do not use the tables on pages 38-57 to withhold
income tax only. Instead, use the tables on pages 5-24.

Page 37

Page 38 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—WEEKLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
55
60
65
70

$55
60
65
70
75

7.65%
$5.40
5.78
7.16
7.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

75
80
85
90
95

80
85
90
95
100

8.93
9.31
10.69
11.08
12.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

100
105
110
115
120

105
110
115
120
125

12.84
14.22
14.61
15.99
16.37

7.84
8.22
8.61
9.99
10.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

125
130
135
140
145

130
135
140
145
150

17.75
18.14
19.52
19.90
21.28

11.75
12.14
13.52
13.90
15.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

150
155
160
165
170

155
160
165
170
175

21.67
23.05
23.43
24.81
25.20

15.67
17.05
17.43
18.81
19.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

175
180
185
190
195

180
185
190
195
200

26.58
26.96
28.34
28.73
30.11

20.58
20.96
22.34
22.73
24.11

14.58
14.96
16.34
16.73
18.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

200
210
220
230
240

210
220
230
240
250

31.68
34.45
36.21
38.98
40.74

24.68
26.45
28.21
29.98
31.74

18.68
20.45
22.21
23.98
25.74

15.68
16.45
17.21
18.98
20.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

250
260
270
280
290

260
270
280
290
300

43.51
45.27
48.04
49.80
52.57

34.51
36.27
39.04
40.80
43.57

27.51
29.27
31.04
32.80
34.57

22.51
24.27
26.04
27.80
29.57

19.51
20.27
21.04
21.80
23.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

300
310
320
330
340

310
320
330
340
350

54.33
57.10
58.86
61.63
63.39

45.33
48.10
49.86
52.63
54.39

36.33
39.10
40.86
43.63
45.39

31.33
33.10
34.86
36.63
38.39

25.33
27.10
28.86
30.63
32.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

350
360
370
380
390

360
370
380
390
400

66.16
67.92
70.69
72.45
75.22

57.16
58.92
61.69
63.45
66.22

48.16
49.92
52.69
54.45
57.22

40.16
41.92
43.69
46.45
48.22

34.16
35.92
37.69
39.45
41.22

28.16
29.92
31.69
33.45
35.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

400
410
420
430
440

410
420
430
440
450

76.98
79.75
81.51
84.28
86.04

67.98
70.75
72.51
75.28
77.04

58.98
61.75
63.51
66.28
68.04

50.98
52.75
55.51
57.28
60.04

42.98
44.75
46.51
48.28
51.04

36.98
38.75
40.51
42.28
44.04

30.98
32.75
34.51
36.28
38.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

450
460
470
480
490

460
470
480
490
500

88.81
90.57
93.34
95.10
97.87

79.81
81.57
84.34
86.10
88.87

70.81
72.57
75.34
77.10
79.87

61.81
64.57
66.34
69.10
70.87

52.81
55.57
57.34
60.10
61.87

45.81
47.57
49.34
51.10
52.87

39.81
41.57
43.34
45.10
46.87

34.81
35.57
37.34
39.10
40.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

500
510
520
530
540

510
520
530
540
550

99.63
102.40
104.16
106.93
108.69

90.63
93.40
95.16
97.93
99.69

81.63
84.40
86.16
88.93
90.69

73.63
75.40
78.16
79.93
82.69

64.63
66.40
69.16
70.93
73.69

55.63
57.40
60.16
61.93
64.69

48.63
50.40
52.16
53.93
55.69

42.63
44.40
46.16
47.93
49.69

38.63
39.40
40.16
41.93
43.69

38.63
39.40
40.16
40.93
41.69

38.63
39.40
40.16
40.93
41.69

550
560
570
580
590

560
570
580
590
600

111.46
113.22
115.99
117.75
120.52

102.46
104.22
106.99
108.75
111.52

93.46
95.22
97.99
99.75
102.52

84.46
87.22
88.99
91.75
93.52

75.46
78.22
79.99
82.75
84.52

66.46
69.22
70.99
73.75
75.52

57.46
60.22
61.99
64.75
66.52

51.46
53.22
54.99
56.75
58.52

45.46
47.22
48.99
50.75
52.52

42.46
43.22
43.99
44.75
46.52

42.46
43.22
43.99
44.75
45.52

(Continued on next page)

Page 38

Page 39 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—WEEKLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090

$610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100

$124.28
127.05
130.81
133.58
137.34
140.11
143.87
146.64
150.40
153.17
156.93
159.70
163.46
166.23
169.99
172.76
176.52
179.29
183.05
185.82
189.58
192.35
196.11
198.88
202.64
205.41
209.17
211.94
215.70
218.47
222.23
225.00
228.76
231.53
235.29
238.06
241.82
244.59
248.35
251.12
254.88
257.65
261.41
264.18
267.94
270.71
274.47
277.24
281.00
283.77

$113.28
116.05
117.81
120.58
122.34
125.11
128.87
131.64
135.40
138.17
141.93
144.70
148.46
151.23
154.99
157.76
161.52
164.29
168.05
170.82
174.58
177.35
181.11
183.88
187.64
190.41
194.17
196.94
200.70
203.47
207.23
210.00
213.76
216.53
220.29
223.06
226.82
229.59
233.35
236.12
239.88
242.65
246.41
249.18
252.94
255.71
259.47
262.24
266.00
268.77

$104.28
107.05
108.81
111.58
113.34
116.11
117.87
120.64
122.40
125.17
126.93
129.70
133.46
136.23
139.99
142.76
146.52
149.29
153.05
155.82
159.58
162.35
166.11
168.88
172.64
175.41
179.17
181.94
185.70
188.47
192.23
195.00
198.76
201.53
205.29
208.06
211.82
214.59
218.35
221.12
224.88
227.65
231.41
234.18
237.94
240.71
244.47
247.24
251.00
253.77

$96.28
98.05
100.81
102.58
105.34
107.11
109.87
111.64
114.40
116.17
118.93
120.70
123.46
125.23
127.99
129.76
132.52
134.29
138.05
140.82
144.58
147.35
151.11
153.88
157.64
160.41
164.17
166.94
170.70
173.47
177.23
180.00
183.76
186.53
190.29
193.06
196.82
199.59
203.35
206.12
209.88
212.65
216.41
219.18
222.94
225.71
229.47
232.24
236.00
238.77

$87.28
89.05
91.81
93.58
96.34
98.11
100.87
102.64
105.40
107.17
109.93
111.70
114.46
116.23
118.99
120.76
123.52
125.29
128.05
129.82
132.58
134.35
137.11
138.88
142.64
145.41
149.17
151.94
155.70
158.47
162.23
165.00
168.76
171.53
175.29
178.06
181.82
184.59
188.35
191.12
194.88
197.65
201.41
204.18
207.94
210.71
214.47
217.24
221.00
223.77

$78.28
80.05
82.81
84.58
87.34
89.11
91.87
93.64
96.40
98.17
100.93
102.70
105.46
107.23
109.99
111.76
114.52
116.29
119.05
120.82
123.58
125.35
128.11
129.88
132.64
134.41
137.17
138.94
141.70
144.47
147.23
151.00
153.76
157.53
160.29
164.06
166.82
170.59
173.35
177.12
179.88
183.65
186.41
190.18
192.94
196.71
199.47
203.24
206.00
209.77

$69.28
71.05
73.81
75.58
78.34
80.11
82.87
84.64
87.40
89.17
91.93
93.70
96.46
98.23
100.99
102.76
105.52
107.29
110.05
111.82
114.58
116.35
119.11
120.88
123.64
125.41
128.17
129.94
132.70
134.47
137.23
139.00
141.76
143.53
146.29
149.06
151.82
155.59
158.35
162.12
164.88
168.65
171.41
175.18
177.94
181.71
184.47
188.24
191.00
194.77

$60.28
62.05
64.81
66.58
69.34
71.11
73.87
75.64
78.40
80.17
82.93
84.70
87.46
89.23
91.99
93.76
96.52
98.29
101.05
102.82
105.58
107.35
110.11
111.88
114.64
116.41
119.17
120.94
123.70
125.47
128.23
130.00
132.76
134.53
137.29
139.06
141.82
143.59
146.35
148.12
150.88
153.65
156.41
160.18
162.94
166.71
169.47
173.24
176.00
179.77

$54.28
56.05
57.81
59.58
61.34
63.11
64.87
66.64
69.40
71.17
73.93
75.70
78.46
80.23
82.99
84.76
87.52
89.29
92.05
93.82
96.58
98.35
101.11
102.88
105.64
107.41
110.17
111.94
114.70
116.47
119.23
121.00
123.76
125.53
128.29
130.06
132.82
134.59
137.35
139.12
141.88
143.65
146.41
148.18
150.94
152.71
155.47
158.24
161.00
164.77

$48.28
50.05
51.81
53.58
55.34
57.11
58.87
60.64
62.40
64.17
65.93
67.70
69.46
71.23
73.99
75.76
78.52
80.29
83.05
84.82
87.58
89.35
92.11
93.88
96.64
98.41
101.17
102.94
105.70
107.47
110.23
112.00
114.76
116.53
119.29
121.06
123.82
125.59
128.35
130.12
132.88
134.65
137.41
139.18
141.94
143.71
146.47
148.24
151.00
152.77

$46.28
47.05
47.81
48.58
49.34
51.11
52.87
54.64
56.40
58.17
59.93
61.70
63.46
65.23
66.99
68.76
70.52
72.29
74.05
75.82
78.58
80.35
83.11
84.88
87.64
89.41
92.17
93.94
96.70
98.47
101.23
103.00
105.76
107.53
110.29
112.06
114.82
116.59
119.35
121.12
123.88
125.65
128.41
130.18
132.94
134.71
137.47
139.24
142.00
143.77

1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190

1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200

287.53
290.30
294.06
296.83
300.59
303.36
307.12
309.89
313.65
316.42

272.53
275.30
279.06
281.83
285.59
288.36
292.12
294.89
298.65
301.42

257.53
260.30
264.06
266.83
270.59
273.36
277.12
279.89
283.65
286.42

242.53
245.30
249.06
251.83
255.59
258.36
262.12
264.89
268.65
271.42

227.53
230.30
234.06
236.83
240.59
243.36
247.12
249.89
253.65
256.42

212.53
216.30
219.06
222.83
225.59
229.36
232.12
235.89
238.65
242.42

197.53
201.30
204.06
207.83
210.59
214.36
217.12
220.89
223.65
227.42

182.53
186.30
189.06
192.83
195.59
199.36
202.12
205.89
208.65
212.42

167.53
171.30
174.06
177.83
180.59
184.36
187.12
190.89
193.65
197.42

155.53
157.30
160.06
162.83
165.59
169.36
172.12
175.89
178.65
182.42

146.53
148.30
151.06
152.83
155.59
157.36
160.12
161.89
164.65
167.42

1,200
1,210
1,220
1,230
1,240

1,210
1,220
1,230
1,240
1,250

320.18
322.95
326.71
329.48
333.24

305.18
307.95
311.71
314.48
318.24

290.18
292.95
296.71
299.48
303.24

275.18
277.95
281.71
284.48
288.24

260.18
262.95
266.71
269.48
273.24

245.18
248.95
251.71
255.48
258.24

230.18
233.95
236.71
240.48
243.24

215.18
218.95
221.71
225.48
228.24

200.18
203.95
206.71
210.48
213.24

185.18
188.95
191.71
195.48
198.24

171.18
173.95
177.71
180.48
184.24

$1,250 and over

Do not use this table. See page 37 for instructions.

Page 39

Page 40 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—WEEKLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
125
130
135
140

$125
130
135
140
145

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

145
150
155
160
165

150
155
160
165
170

11.28
11.67
12.05
13.43
13.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

170
175
180
185
190

175
180
185
190
195

15.20
15.58
16.96
17.34
18.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

195
200
210
220
230

200
210
220
230
240

19.11
20.68
22.45
24.21
25.98

15.11
15.68
16.45
18.21
19.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

240
250
260
270
280

250
260
270
280
290

27.74
29.51
31.27
33.04
34.80

21.74
23.51
25.27
27.04
28.80

18.74
19.51
20.27
21.04
22.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

290
300
310
320
330

300
310
320
330
340

36.57
38.33
40.10
41.86
43.63

30.57
32.33
34.10
35.86
37.63

24.57
26.33
28.10
29.86
31.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

340
350
360
370
380

350
360
370
380
390

45.39
47.16
48.92
50.69
52.45

39.39
41.16
42.92
44.69
46.45

33.39
35.16
36.92
38.69
40.45

27.39
29.16
30.92
32.69
34.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

390
400
410
420
430

400
410
420
430
440

54.22
55.98
57.75
59.51
61.28

48.22
49.98
51.75
53.51
55.28

42.22
43.98
45.75
47.51
49.28

36.22
37.98
39.75
41.51
43.28

30.22
31.98
33.75
35.51
37.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

440
450
460
470
480

450
460
470
480
490

64.04
65.81
68.57
70.34
73.10

57.04
58.81
60.57
62.34
64.10

51.04
52.81
54.57
56.34
58.10

45.04
46.81
48.57
50.34
52.10

39.04
40.81
42.57
44.34
46.10

34.04
34.81
36.57
38.34
40.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

490
500
510
520
530

500
510
520
530
540

74.87
77.63
79.40
82.16
83.93

65.87
68.63
70.40
73.16
74.93

59.87
61.63
63.40
65.16
66.93

53.87
55.63
57.40
59.16
60.93

47.87
49.63
51.40
53.16
54.93

41.87
43.63
45.40
47.16
48.93

37.87
38.63
39.40
41.16
42.93

37.87
38.63
39.40
40.16
40.93

37.87
38.63
39.40
40.16
40.93

37.87
38.63
39.40
40.16
40.93

37.87
38.63
39.40
40.16
40.93

540
550
560
570
580

550
560
570
580
590

86.69
88.46
91.22
92.99
95.75

77.69
79.46
82.22
83.99
86.75

68.69
71.46
73.22
75.99
77.75

62.69
64.46
66.22
67.99
69.75

56.69
58.46
60.22
61.99
63.75

50.69
52.46
54.22
55.99
57.75

44.69
46.46
48.22
49.99
51.75

41.69
42.46
43.22
43.99
45.75

41.69
42.46
43.22
43.99
44.75

41.69
42.46
43.22
43.99
44.75

41.69
42.46
43.22
43.99
44.75

590
600
610
620
630

600
610
620
630
640

97.52
100.28
102.05
104.81
106.58

88.52
91.28
93.05
95.81
97.58

80.52
82.28
85.05
86.81
89.58

71.52
73.28
76.05
77.81
80.58

65.52
67.28
69.05
70.81
72.58

59.52
61.28
63.05
64.81
66.58

53.52
55.28
57.05
58.81
60.58

47.52
49.28
51.05
52.81
54.58

45.52
46.28
47.05
47.81
48.58

45.52
46.28
47.05
47.81
48.58

45.52
46.28
47.05
47.81
48.58

640
650
660
670
680

650
660
670
680
690

109.34
111.11
113.87
115.64
118.40

100.34
102.11
104.87
106.64
109.40

91.34
94.11
95.87
98.64
100.40

82.34
85.11
86.87
89.64
91.40

74.34
76.11
77.87
80.64
82.40

68.34
70.11
71.87
73.64
75.40

62.34
64.11
65.87
67.64
69.40

56.34
58.11
59.87
61.64
63.40

50.34
52.11
53.87
55.64
57.40

49.34
50.11
50.87
51.64
52.40

49.34
50.11
50.87
51.64
52.40

690
700
710
720
730

700
710
720
730
740

120.17
122.93
124.70
127.46
129.23

111.17
113.93
115.70
118.46
120.23

103.17
104.93
107.70
109.46
112.23

94.17
95.93
98.70
100.46
103.23

85.17
86.93
89.70
91.46
94.23

77.17
78.93
80.70
82.46
85.23

71.17
72.93
74.70
76.46
78.23

65.17
66.93
68.70
70.46
72.23

59.17
60.93
62.70
64.46
66.23

53.17
54.93
56.70
58.46
60.23

53.17
53.93
54.70
55.46
56.23

(Continued on next page)

Page 40

Page 41 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—WEEKLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230

$750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240

$131.99
133.76
136.52
138.29
141.05
142.82
145.58
147.35
150.11
151.88
154.64
156.41
159.17
160.94
163.70
165.47
168.23
170.00
172.76
174.53
177.29
179.06
181.82
183.59
186.35
188.12
190.88
192.65
195.41
197.18
199.94
201.71
204.47
206.24
209.00
210.77
213.53
215.30
218.06
219.83
222.59
224.36
227.12
228.89
231.65
233.42
236.18
237.95
240.71
242.48

$122.99
124.76
127.52
129.29
132.05
133.82
136.58
138.35
141.11
142.88
145.64
147.41
150.17
151.94
154.70
156.47
159.23
161.00
163.76
165.53
168.29
170.06
172.82
174.59
177.35
179.12
181.88
183.65
186.41
188.18
190.94
192.71
195.47
197.24
200.00
201.77
204.53
206.30
209.06
210.83
213.59
215.36
218.12
219.89
222.65
224.42
227.18
228.95
231.71
233.48

$113.99
116.76
118.52
121.29
123.05
125.82
127.58
130.35
132.11
134.88
136.64
139.41
141.17
143.94
145.70
148.47
150.23
153.00
154.76
157.53
159.29
162.06
163.82
166.59
168.35
171.12
172.88
175.65
177.41
180.18
181.94
184.71
186.47
189.24
191.00
193.77
195.53
198.30
200.06
202.83
204.59
207.36
209.12
211.89
213.65
216.42
218.18
220.95
222.71
225.48

$104.99
107.76
109.52
112.29
114.05
116.82
118.58
121.35
123.11
125.88
127.64
130.41
132.17
134.94
136.70
139.47
141.23
144.00
145.76
148.53
150.29
153.06
154.82
157.59
159.35
162.12
163.88
166.65
168.41
171.18
172.94
175.71
177.47
180.24
182.00
184.77
186.53
189.30
191.06
193.83
195.59
198.36
200.12
202.89
204.65
207.42
209.18
211.95
213.71
216.48

$95.99
98.76
100.52
103.29
105.05
107.82
109.58
112.35
114.11
116.88
118.64
121.41
123.17
125.94
127.70
130.47
132.23
135.00
136.76
139.53
141.29
144.06
145.82
148.59
150.35
153.12
154.88
157.65
159.41
162.18
163.94
166.71
168.47
171.24
173.00
175.77
177.53
180.30
182.06
184.83
186.59
189.36
191.12
193.89
195.65
198.42
200.18
202.95
204.71
207.48

$86.99
89.76
91.52
94.29
96.05
98.82
100.58
103.35
105.11
107.88
109.64
112.41
114.17
116.94
118.70
121.47
123.23
126.00
127.76
130.53
132.29
135.06
136.82
139.59
141.35
144.12
145.88
148.65
150.41
153.18
154.94
157.71
159.47
162.24
164.00
166.77
168.53
171.30
173.06
175.83
177.59
180.36
182.12
184.89
186.65
189.42
191.18
193.95
195.71
198.48

$79.99
81.76
83.52
85.29
87.05
89.82
91.58
94.35
96.11
98.88
100.64
103.41
105.17
107.94
109.70
112.47
114.23
117.00
118.76
121.53
123.29
126.06
127.82
130.59
132.35
135.12
136.88
139.65
141.41
144.18
145.94
148.71
150.47
153.24
155.00
157.77
159.53
162.30
164.06
166.83
168.59
171.36
173.12
175.89
177.65
180.42
182.18
184.95
186.71
189.48

$73.99
75.76
77.52
79.29
81.05
82.82
84.58
86.35
88.11
89.88
91.64
94.41
96.17
98.94
100.70
103.47
105.23
108.00
109.76
112.53
114.29
117.06
118.82
121.59
123.35
126.12
127.88
130.65
132.41
135.18
136.94
139.71
141.47
144.24
146.00
148.77
150.53
153.30
155.06
157.83
159.59
162.36
164.12
166.89
168.65
171.42
173.18
175.95
177.71
180.48

$67.99
69.76
71.52
73.29
75.05
76.82
78.58
80.35
82.11
83.88
85.64
87.41
89.17
90.94
92.70
94.47
96.23
99.00
100.76
103.53
105.29
108.06
109.82
112.59
114.35
117.12
118.88
121.65
123.41
126.18
127.94
130.71
132.47
135.24
137.00
139.77
141.53
144.30
146.06
148.83
150.59
153.36
155.12
157.89
159.65
162.42
164.18
166.95
168.71
171.48

$61.99
63.76
65.52
67.29
69.05
70.82
72.58
74.35
76.11
77.88
79.64
81.41
83.17
84.94
86.70
88.47
90.23
92.00
93.76
95.53
97.29
99.06
100.82
103.59
105.35
108.12
109.88
112.65
114.41
117.18
118.94
121.71
123.47
126.24
128.00
130.77
132.53
135.30
137.06
139.83
141.59
144.36
146.12
148.89
150.65
153.42
155.18
157.95
159.71
162.48

$56.99
58.76
60.52
62.29
64.05
65.82
67.58
69.35
71.11
72.88
74.64
76.41
78.17
79.94
81.70
83.47
85.23
87.00
88.76
90.53
92.29
94.06
95.82
97.59
99.35
101.12
102.88
104.65
106.41
108.18
110.94
112.71
115.47
117.24
120.00
121.77
124.53
126.30
129.06
130.83
133.59
135.36
138.12
139.89
142.65
144.42
147.18
148.95
151.71
153.48

1,240
1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330

1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330
1,340

245.24
248.01
251.77
254.54
258.30
261.07
264.83
267.60
271.36
274.13

236.24
238.01
240.77
242.54
245.30
247.07
249.83
253.60
256.36
260.13

227.24
230.01
231.77
234.54
236.30
239.07
240.83
243.60
245.36
248.13

218.24
221.01
222.77
225.54
227.30
230.07
231.83
234.60
236.36
239.13

209.24
212.01
213.77
216.54
218.30
221.07
222.83
225.60
227.36
230.13

200.24
203.01
204.77
207.54
209.30
212.07
213.83
216.60
218.36
221.13

191.24
194.01
195.77
198.54
200.30
203.07
204.83
207.60
209.36
212.13

182.24
185.01
186.77
189.54
191.30
194.07
195.83
198.60
200.36
203.13

173.24
176.01
177.77
180.54
182.30
185.07
186.83
189.60
191.36
194.13

164.24
167.01
168.77
171.54
173.30
176.07
177.83
180.60
182.36
185.13

156.24
158.01
160.77
162.54
165.30
167.07
169.83
171.60
174.36
176.13

1,340
1,350
1,360
1,370
1,380

1,350
1,360
1,370
1,380
1,390

277.89
280.66
284.42
287.19
290.95

262.89
266.66
269.42
273.19
275.95

249.89
252.66
254.42
258.19
260.95

240.89
243.66
245.42
248.19
249.95

231.89
234.66
236.42
239.19
240.95

222.89
225.66
227.42
230.19
231.95

213.89
216.66
218.42
221.19
222.95

204.89
207.66
209.42
212.19
213.95

195.89
198.66
200.42
203.19
204.95

186.89
189.66
191.42
194.19
195.95

178.89
180.66
183.42
185.19
187.95

$1,390 and over

Do not use this table. See page 37 for instructions.

Page 41

Page 42 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—BIWEEKLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
105
110
115
120

$105
110
115
120
125

7.65%
$9.22
9.61
10.99
11.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

125
130
135
140
145

130
135
140
145
150

12.75
13.14
14.52
14.90
16.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

150
155
160
165
170

155
160
165
170
175

16.67
18.05
18.43
19.81
20.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

175
180
185
190
195

180
185
190
195
200

21.58
21.96
23.34
23.73
25.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

200
205
210
215
220

205
210
215
220
225

25.49
26.87
27.26
28.64
29.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

225
230
235
240
245

230
235
240
245
250

30.40
30.79
32.17
32.55
33.93

18.40
18.79
20.17
20.55
21.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

250
260
270
280
290

260
270
280
290
300

34.51
36.27
38.04
39.80
41.57

22.51
24.27
26.04
27.80
29.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

300
310
320
330
340

310
320
330
340
350

43.33
45.10
46.86
48.63
50.39

31.33
33.10
34.86
36.63
38.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

350
360
370
380
390

360
370
380
390
400

52.16
53.92
55.69
58.45
60.22

40.16
41.92
43.69
45.45
47.22

28.16
29.92
31.69
33.45
35.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

400
410
420
430
440

410
420
430
440
450

62.98
64.75
67.51
69.28
72.04

48.98
50.75
52.51
54.28
56.04

36.98
38.75
40.51
42.28
44.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

450
460
470
480
490

460
470
480
490
500

73.81
76.57
78.34
81.10
82.87

57.81
59.57
61.34
63.10
65.87

45.81
47.57
49.34
51.10
52.87

34.81
36.57
38.34
40.10
41.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

500
520
540
560
580

520
540
560
580
600

87.02
91.55
96.08
100.61
105.14

69.02
73.55
78.08
82.61
87.14

56.02
59.55
63.08
66.61
70.14

44.02
47.55
51.08
54.61
58.14

39.02
40.55
42.08
43.61
46.14

39.02
40.55
42.08
43.61
45.14

39.02
40.55
42.08
43.61
45.14

39.02
40.55
42.08
43.61
45.14

39.02
40.55
42.08
43.61
45.14

39.02
40.55
42.08
43.61
45.14

39.02
40.55
42.08
43.61
45.14

600
620
640
660
680

620
640
660
680
700

109.67
114.20
118.73
123.26
127.79

91.67
96.20
100.73
105.26
109.79

73.67
78.20
82.73
87.26
91.79

61.67
65.20
68.73
72.26
75.79

49.67
53.20
56.73
60.26
63.79

46.67
48.20
49.73
51.26
52.79

46.67
48.20
49.73
51.26
52.79

46.67
48.20
49.73
51.26
52.79

46.67
48.20
49.73
51.26
52.79

46.67
48.20
49.73
51.26
52.79

46.67
48.20
49.73
51.26
52.79

700
720
740
760
780

720
740
760
780
800

132.32
136.85
141.38
145.91
150.44

114.32
118.85
123.38
127.91
132.44

96.32
100.85
105.38
109.91
114.44

79.32
82.85
87.38
91.91
96.44

67.32
70.85
74.38
77.91
81.44

55.32
58.85
62.38
65.91
69.44

54.32
55.85
57.38
58.91
60.44

54.32
55.85
57.38
58.91
60.44

54.32
55.85
57.38
58.91
60.44

54.32
55.85
57.38
58.91
60.44

54.32
55.85
57.38
58.91
60.44

(Continued on next page)

Page 42

Page 43 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—BIWEEKLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780

$820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800

$154.97
159.50
164.03
168.56
173.09
177.62
182.15
186.68
191.21
195.74
200.27
204.80
209.33
213.86
218.39
222.92
227.45
231.98
236.51
241.04
247.57
254.10
260.63
267.16
273.69
280.22
286.75
293.28
299.81
306.34
312.87
319.40
325.93
332.46
338.99
345.52
352.05
358.58
365.11
371.64
378.17
384.70
391.23
397.76
404.29
410.82
417.35
423.88
430.41
436.94

$136.97
141.50
146.03
150.56
155.09
159.62
164.15
168.68
173.21
177.74
182.27
186.80
191.33
195.86
200.39
204.92
209.45
213.98
218.51
223.04
227.57
232.10
236.63
241.16
245.69
250.22
256.75
263.28
269.81
276.34
282.87
289.40
295.93
302.46
308.99
315.52
322.05
328.58
335.11
341.64
348.17
354.70
361.23
367.76
374.29
380.82
387.35
393.88
400.41
406.94

$118.97
123.50
128.03
132.56
137.09
141.62
146.15
150.68
155.21
159.74
164.27
168.80
173.33
177.86
182.39
186.92
191.45
195.98
200.51
205.04
209.57
214.10
218.63
223.16
227.69
232.22
236.75
241.28
245.81
250.34
254.87
260.40
266.93
273.46
279.99
286.52
293.05
299.58
306.11
312.64
319.17
325.70
332.23
338.76
345.29
351.82
358.35
364.88
371.41
377.94

$100.97
105.50
110.03
114.56
119.09
123.62
128.15
132.68
137.21
141.74
146.27
150.80
155.33
159.86
164.39
168.92
173.45
177.98
182.51
187.04
191.57
196.10
200.63
205.16
209.69
214.22
218.75
223.28
227.81
232.34
236.87
241.40
245.93
250.46
254.99
259.52
264.05
269.58
276.11
282.64
289.17
295.70
302.23
308.76
315.29
321.82
328.35
334.88
341.41
347.94

$84.97
88.50
92.03
96.56
101.09
105.62
110.15
114.68
119.21
123.74
128.27
132.80
137.33
141.86
146.39
150.92
155.45
159.98
164.51
169.04
173.57
178.10
182.63
187.16
191.69
196.22
200.75
205.28
209.81
214.34
218.87
223.40
227.93
232.46
236.99
241.52
246.05
250.58
255.11
259.64
264.17
268.70
273.23
278.76
285.29
291.82
298.35
304.88
311.41
317.94

$72.97
76.50
80.03
83.56
87.09
90.62
94.15
97.68
101.21
105.74
110.27
114.80
119.33
123.86
128.39
132.92
137.45
141.98
146.51
151.04
155.57
160.10
164.63
169.16
173.69
178.22
182.75
187.28
191.81
196.34
200.87
205.40
209.93
214.46
218.99
223.52
228.05
232.58
237.11
241.64
246.17
250.70
255.23
259.76
264.29
268.82
273.35
277.88
282.41
287.94

$61.97
64.50
68.03
71.56
75.09
78.62
82.15
85.68
89.21
92.74
96.27
99.80
103.33
106.86
110.39
114.92
119.45
123.98
128.51
133.04
137.57
142.10
146.63
151.16
155.69
160.22
164.75
169.28
173.81
178.34
182.87
187.40
191.93
196.46
200.99
205.52
210.05
214.58
219.11
223.64
228.17
232.70
237.23
241.76
246.29
250.82
255.35
259.88
264.41
268.94

$61.97
63.50
65.03
66.56
68.09
69.62
71.15
73.68
77.21
80.74
84.27
87.80
91.33
94.86
98.39
101.92
105.45
108.98
112.51
116.04
119.57
124.10
128.63
133.16
137.69
142.22
146.75
151.28
155.81
160.34
164.87
169.40
173.93
178.46
182.99
187.52
192.05
196.58
201.11
205.64
210.17
214.70
219.23
223.76
228.29
232.82
237.35
241.88
246.41
250.94

$61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
82.86
86.39
89.92
93.45
96.98
100.51
104.04
107.57
111.10
114.63
118.16
121.69
125.22
129.75
134.28
138.81
143.34
147.87
152.40
156.93
161.46
165.99
170.52
175.05
179.58
184.11
188.64
193.17
197.70
202.23
206.76
211.29
215.82
220.35
224.88
229.41
233.94

$61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
93.04
96.57
100.10
103.63
107.16
110.69
114.22
117.75
121.28
124.81
128.34
131.87
135.40
138.93
143.46
147.99
152.52
157.05
161.58
166.11
170.64
175.17
179.70
184.23
188.76
193.29
197.82
202.35
206.88
211.41
215.94

$61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
98.69
102.22
105.75
109.28
112.81
116.34
119.87
123.40
126.93
130.46
133.99
137.52
141.05
144.58
148.11
152.64
157.17
161.70
166.23
170.76
175.29
179.82
184.35
188.88
193.41
197.94

1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980

1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000

443.47
450.00
456.53
463.06
469.59
476.12
482.65
489.18
495.71
502.24

413.47
420.00
426.53
433.06
439.59
446.12
452.65
459.18
465.71
472.24

384.47
391.00
397.53
404.06
410.59
417.12
423.65
430.18
436.71
443.24

354.47
361.00
367.53
374.06
380.59
387.12
393.65
400.18
406.71
413.24

324.47
331.00
337.53
344.06
350.59
357.12
363.65
370.18
376.71
383.24

294.47
301.00
307.53
314.06
320.59
327.12
333.65
340.18
346.71
353.24

273.47
278.00
282.53
287.06
291.59
297.12
303.65
310.18
316.71
323.24

255.47
260.00
264.53
269.06
273.59
278.12
282.65
287.18
291.71
296.24

238.47
243.00
247.53
252.06
256.59
261.12
265.65
270.18
274.71
279.24

220.47
225.00
229.53
234.06
238.59
243.12
247.65
252.18
256.71
261.24

202.47
207.00
211.53
216.06
220.59
225.12
229.65
234.18
238.71
243.24

2,000
2,020
2,040
2,060
2,080

2,020
2,040
2,060
2,080
2,100

508.77
515.30
521.83
528.36
534.89

478.77
485.30
491.83
498.36
504.89

449.77
456.30
462.83
469.36
475.89

419.77
426.30
432.83
439.36
445.89

389.77
396.30
402.83
409.36
415.89

359.77
366.30
372.83
379.36
385.89

329.77
336.30
342.83
349.36
355.89

300.77
307.30
313.83
320.36
326.89

283.77
288.30
292.83
297.36
301.89

265.77
270.30
274.83
279.36
283.89

247.77
252.30
256.83
261.36
265.89

$2,100 and over

Do not use this table. See page 37 for instructions.

Page 43

Page 44 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—BIWEEKLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
250
260
270
280

$250
260
270
280
290

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

290
300
310
320
330

300
310
320
330
340

22.57
23.33
25.10
26.86
28.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

340
350
360
370
380

350
360
370
380
390

30.39
32.16
33.92
35.69
37.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

390
400
410
420
430

400
410
420
430
440

39.22
40.98
42.75
44.51
46.28

30.22
30.98
31.75
32.51
34.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

440
450
460
470
480

450
460
470
480
490

48.04
49.81
51.57
53.34
55.10

36.04
37.81
39.57
41.34
43.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

490
500
520
540
560

500
520
540
560
580

56.87
59.02
62.55
66.08
69.61

44.87
47.02
50.55
54.08
57.61

37.87
39.02
40.55
42.08
45.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

580
600
620
640
660

600
620
640
660
680

73.14
76.67
80.20
83.73
87.26

61.14
64.67
68.20
71.73
75.26

49.14
52.67
56.20
59.73
63.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

680
700
720
740
760

700
720
740
760
780

90.79
94.32
97.85
101.38
104.91

78.79
82.32
85.85
89.38
92.91

66.79
70.32
73.85
77.38
80.91

54.79
58.32
61.85
65.38
68.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

780
800
820
840
860

800
820
840
860
880

108.44
111.97
115.50
119.03
123.56

96.44
99.97
103.50
107.03
110.56

84.44
87.97
91.50
95.03
98.56

72.44
75.97
79.50
83.03
86.56

61.44
64.97
68.50
72.03
75.56

60.44
61.97
63.50
65.03
66.56

60.44
61.97
63.50
65.03
66.56

60.44
61.97
63.50
65.03
66.56

60.44
61.97
63.50
65.03
66.56

60.44
61.97
63.50
65.03
66.56

60.44
61.97
63.50
65.03
66.56

880
900
920
940
960

900
920
940
960
980

128.09
132.62
137.15
141.68
146.21

114.09
117.62
121.15
124.68
128.21

102.09
105.62
109.15
112.68
116.21

90.09
93.62
97.15
100.68
104.21

79.09
82.62
86.15
89.68
93.21

68.09
70.62
74.15
77.68
81.21

68.09
69.62
71.15
72.68
74.21

68.09
69.62
71.15
72.68
74.21

68.09
69.62
71.15
72.68
74.21

68.09
69.62
71.15
72.68
74.21

68.09
69.62
71.15
72.68
74.21

980
1,000
1,020
1,040
1,060

1,000
1,020
1,040
1,060
1,080

150.74
155.27
159.80
164.33
168.86

132.74
137.27
141.80
146.33
150.86

119.74
123.27
126.80
130.33
133.86

107.74
111.27
114.80
118.33
121.86

96.74
100.27
103.80
107.33
110.86

84.74
88.27
91.80
95.33
98.86

75.74
77.27
79.80
83.33
86.86

75.74
77.27
78.80
80.33
81.86

75.74
77.27
78.80
80.33
81.86

75.74
77.27
78.80
80.33
81.86

75.74
77.27
78.80
80.33
81.86

1,080
1,100
1,120
1,140
1,160

1,100
1,120
1,140
1,160
1,180

173.39
177.92
182.45
186.98
191.51

155.39
159.92
164.45
168.98
173.51

137.39
141.92
146.45
150.98
155.51

125.39
128.92
132.45
135.98
139.51

114.39
117.92
121.45
124.98
128.51

102.39
105.92
109.45
112.98
116.51

90.39
93.92
97.45
100.98
104.51

83.39
84.92
86.45
88.98
92.51

83.39
84.92
86.45
87.98
89.51

83.39
84.92
86.45
87.98
89.51

83.39
84.92
86.45
87.98
89.51

1,180
1,200
1,220
1,240
1,260

1,200
1,220
1,240
1,260
1,280

196.04
200.57
205.10
209.63
214.16

178.04
182.57
187.10
191.63
196.16

160.04
164.57
169.10
173.63
178.16

143.04
146.57
151.10
155.63
160.16

132.04
135.57
139.10
142.63
146.16

120.04
123.57
127.10
130.63
134.16

108.04
111.57
115.10
118.63
122.16

96.04
99.57
103.10
106.63
110.16

91.04
92.57
94.10
95.63
98.16

91.04
92.57
94.10
95.63
97.16

91.04
92.57
94.10
95.63
97.16

1,280
1,300
1,320
1,340
1,360

1,300
1,320
1,340
1,360
1,380

218.69
223.22
227.75
232.28
236.81

200.69
205.22
209.75
214.28
218.81

182.69
187.22
191.75
196.28
200.81

164.69
169.22
173.75
178.28
182.81

149.69
153.22
156.75
160.28
164.81

137.69
141.22
144.75
148.28
151.81

125.69
129.22
132.75
136.28
139.81

113.69
117.22
120.75
124.28
127.81

101.69
105.22
108.75
112.28
115.81

98.69
100.22
101.75
103.28
104.81

98.69
100.22
101.75
103.28
104.81

(Continued on next page)

Page 44

Page 45 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—BIWEEKLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360

$1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380

$241.34
245.87
250.40
254.93
259.46
263.99
268.52
273.05
277.58
282.11
286.64
291.17
295.70
300.23
304.76
309.29
313.82
318.35
322.88
327.41
331.94
336.47
341.00
345.53
350.06
354.59
359.12
363.65
368.18
372.71
377.24
381.77
386.30
390.83
395.36
399.89
404.42
408.95
413.48
418.01
422.54
427.07
431.60
436.13
440.66
445.19
449.72
454.25
458.78
463.31

$223.34
227.87
232.40
236.93
241.46
245.99
250.52
255.05
259.58
264.11
268.64
273.17
277.70
282.23
286.76
291.29
295.82
300.35
304.88
309.41
313.94
318.47
323.00
327.53
332.06
336.59
341.12
345.65
350.18
354.71
359.24
363.77
368.30
372.83
377.36
381.89
386.42
390.95
395.48
400.01
404.54
409.07
413.60
418.13
422.66
427.19
431.72
436.25
440.78
445.31

$205.34
209.87
214.40
218.93
223.46
227.99
232.52
237.05
241.58
246.11
250.64
255.17
259.70
264.23
268.76
273.29
277.82
282.35
286.88
291.41
295.94
300.47
305.00
309.53
314.06
318.59
323.12
327.65
332.18
336.71
341.24
345.77
350.30
354.83
359.36
363.89
368.42
372.95
377.48
382.01
386.54
391.07
395.60
400.13
404.66
409.19
413.72
418.25
422.78
427.31

$187.34
191.87
196.40
200.93
205.46
209.99
214.52
219.05
223.58
228.11
232.64
237.17
241.70
246.23
250.76
255.29
259.82
264.35
268.88
273.41
277.94
282.47
287.00
291.53
296.06
300.59
305.12
309.65
314.18
318.71
323.24
327.77
332.30
336.83
341.36
345.89
350.42
354.95
359.48
364.01
368.54
373.07
377.60
382.13
386.66
391.19
395.72
400.25
404.78
409.31

$169.34
173.87
178.40
182.93
187.46
191.99
196.52
201.05
205.58
210.11
214.64
219.17
223.70
228.23
232.76
237.29
241.82
246.35
250.88
255.41
259.94
264.47
269.00
273.53
278.06
282.59
287.12
291.65
296.18
300.71
305.24
309.77
314.30
318.83
323.36
327.89
332.42
336.95
341.48
346.01
350.54
355.07
359.60
364.13
368.66
373.19
377.72
382.25
386.78
391.31

$155.34
158.87
162.40
165.93
169.46
173.99
178.52
183.05
187.58
192.11
196.64
201.17
205.70
210.23
214.76
219.29
223.82
228.35
232.88
237.41
241.94
246.47
251.00
255.53
260.06
264.59
269.12
273.65
278.18
282.71
287.24
291.77
296.30
300.83
305.36
309.89
314.42
318.95
323.48
328.01
332.54
337.07
341.60
346.13
350.66
355.19
359.72
364.25
368.78
373.31

$143.34
146.87
150.40
153.93
157.46
160.99
164.52
168.05
171.58
175.11
179.64
184.17
188.70
193.23
197.76
202.29
206.82
211.35
215.88
220.41
224.94
229.47
234.00
238.53
243.06
247.59
252.12
256.65
261.18
265.71
270.24
274.77
279.30
283.83
288.36
292.89
297.42
301.95
306.48
311.01
315.54
320.07
324.60
329.13
333.66
338.19
342.72
347.25
351.78
356.31

$131.34
134.87
138.40
141.93
145.46
148.99
152.52
156.05
159.58
163.11
166.64
170.17
173.70
177.23
180.76
184.29
188.82
193.35
197.88
202.41
206.94
211.47
216.00
220.53
225.06
229.59
234.12
238.65
243.18
247.71
252.24
256.77
261.30
265.83
270.36
274.89
279.42
283.95
288.48
293.01
297.54
302.07
306.60
311.13
315.66
320.19
324.72
329.25
333.78
338.31

$119.34
122.87
126.40
129.93
133.46
136.99
140.52
144.05
147.58
151.11
154.64
158.17
161.70
165.23
168.76
172.29
175.82
179.35
182.88
186.41
189.94
193.47
198.00
202.53
207.06
211.59
216.12
220.65
225.18
229.71
234.24
238.77
243.30
247.83
252.36
256.89
261.42
265.95
270.48
275.01
279.54
284.07
288.60
293.13
297.66
302.19
306.72
311.25
315.78
320.31

$107.34
110.87
114.40
117.93
121.46
124.99
128.52
132.05
135.58
139.11
142.64
146.17
149.70
153.23
156.76
160.29
163.82
167.35
170.88
174.41
177.94
181.47
185.00
188.53
192.06
195.59
199.12
202.65
207.18
211.71
216.24
220.77
225.30
229.83
234.36
238.89
243.42
247.95
252.48
257.01
261.54
266.07
270.60
275.13
279.66
284.19
288.72
293.25
297.78
302.31

$106.34
107.87
109.40
110.93
112.46
113.99
116.52
120.05
123.58
127.11
130.64
134.17
137.70
141.23
144.76
148.29
151.82
155.35
158.88
162.41
165.94
169.47
173.00
176.53
180.06
183.59
187.12
190.65
194.18
197.71
201.24
204.77
208.30
211.83
216.36
220.89
225.42
229.95
234.48
239.01
243.54
248.07
252.60
257.13
261.66
266.19
270.72
275.25
279.78
284.31

2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560

2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580

467.84
472.37
476.90
481.43
485.96
490.49
497.02
503.55
510.08
516.61

449.84
454.37
458.90
463.43
467.96
472.49
477.02
481.55
486.08
490.61

431.84
436.37
440.90
445.43
449.96
454.49
459.02
463.55
468.08
472.61

413.84
418.37
422.90
427.43
431.96
436.49
441.02
445.55
450.08
454.61

395.84
400.37
404.90
409.43
413.96
418.49
423.02
427.55
432.08
436.61

377.84
382.37
386.90
391.43
395.96
400.49
405.02
409.55
414.08
418.61

360.84
365.37
369.90
374.43
378.96
383.49
388.02
392.55
397.08
401.61

342.84
347.37
351.90
356.43
360.96
365.49
370.02
374.55
379.08
383.61

324.84
329.37
333.90
338.43
342.96
347.49
352.02
356.55
361.08
365.61

306.84
311.37
315.90
320.43
324.96
329.49
334.02
338.55
343.08
347.61

288.84
293.37
297.90
302.43
306.96
311.49
316.02
320.55
325.08
329.61

2,580
2,600
2,620
2,640
2,660

2,600
2,620
2,640
2,660
2,680

523.14
529.67
536.20
542.73
549.26

495.14
499.67
506.20
512.73
519.26

477.14
481.67
486.20
490.73
495.26

459.14
463.67
468.20
472.73
477.26

441.14
445.67
450.20
454.73
459.26

423.14
427.67
432.20
436.73
441.26

406.14
410.67
415.20
419.73
424.26

388.14
392.67
397.20
401.73
406.26

370.14
374.67
379.20
383.73
388.26

352.14
356.67
361.20
365.73
370.26

334.14
338.67
343.20
347.73
352.26

$2,680 and over

Do not use this table. See page 37 for instructions.

Page 45

Page 46 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—SEMIMONTHLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
115
120
125
130

$115
120
125
130
135

7.65%
$9.99
10.37
11.75
12.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

135
140
145
150
155

140
145
150
155
160

13.52
13.90
15.28
15.67
17.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

160
165
170
175
180

165
170
175
180
185

17.43
18.81
19.20
20.58
20.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

185
190
195
200
205

190
195
200
205
210

22.34
22.73
24.11
24.49
25.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

210
215
220
225
230

215
220
225
230
235

26.26
27.64
28.02
29.40
29.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

235
240
245
250
260

240
245
250
260
270

31.17
31.55
32.93
33.51
35.27

18.17
18.55
19.93
21.51
23.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

270
280
290
300
310

280
290
300
310
320

37.04
38.80
40.57
42.33
44.10

25.04
26.80
28.57
30.33
32.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

320
330
340
350
360

330
340
350
360
370

45.86
47.63
49.39
51.16
52.92

33.86
35.63
37.39
39.16
40.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

370
380
390
400
410

380
390
400
410
420

54.69
56.45
58.22
60.98
62.75

42.69
44.45
46.22
47.98
49.75

29.69
31.45
33.22
34.98
36.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

420
430
440
450
460

430
440
450
460
470

65.51
67.28
70.04
71.81
74.57

51.51
53.28
55.04
56.81
58.57

38.51
40.28
42.04
43.81
45.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

470
480
490
500
520

480
490
500
520
540

76.34
79.10
80.87
84.02
88.55

60.34
62.10
63.87
66.02
69.55

47.34
49.10
50.87
53.02
56.55

36.34
37.10
37.87
40.02
43.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

540
560
580
600
620

560
580
600
620
640

93.08
97.61
102.14
106.67
111.20

74.08
78.61
83.14
87.67
92.20

60.08
63.61
67.14
70.67
74.20

47.08
50.61
54.14
57.67
61.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

640
660
680
700
720

660
680
700
720
740

115.73
120.26
124.79
129.32
133.85

96.73
101.26
105.79
110.32
114.85

77.73
82.26
86.79
91.32
95.85

64.73
68.26
71.79
75.32
78.85

51.73
55.26
58.79
62.32
65.85

49.73
51.26
52.79
54.32
55.85

49.73
51.26
52.79
54.32
55.85

49.73
51.26
52.79
54.32
55.85

49.73
51.26
52.79
54.32
55.85

49.73
51.26
52.79
54.32
55.85

49.73
51.26
52.79
54.32
55.85

740
760
780
800
820

760
780
800
820
840

138.38
142.91
147.44
151.97
156.50

119.38
123.91
128.44
132.97
137.50

100.38
104.91
109.44
113.97
118.50

82.38
85.91
89.44
93.97
98.50

69.38
72.91
76.44
79.97
83.50

57.38
59.91
63.44
66.97
70.50

57.38
58.91
60.44
61.97
63.50

57.38
58.91
60.44
61.97
63.50

57.38
58.91
60.44
61.97
63.50

57.38
58.91
60.44
61.97
63.50

57.38
58.91
60.44
61.97
63.50

(Continued on next page)

Page 46

Page 47 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—SEMIMONTHLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820

$860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840

$161.03
165.56
170.09
174.62
179.15
183.68
188.21
192.74
197.27
201.80
206.33
210.86
215.39
219.92
224.45
228.98
233.51
238.04
242.57
247.10
251.63
256.16
261.69
268.22
274.75
281.28
287.81
294.34
300.87
307.40
313.93
320.46
326.99
333.52
340.05
346.58
353.11
359.64
366.17
372.70
379.23
385.76
392.29
398.82
405.35
411.88
418.41
424.94
431.47
438.00

$142.03
146.56
151.09
155.62
160.15
164.68
169.21
173.74
178.27
182.80
187.33
191.86
196.39
200.92
205.45
209.98
214.51
219.04
223.57
228.10
232.63
237.16
241.69
246.22
250.75
255.28
259.81
264.34
268.87
275.40
281.93
288.46
294.99
301.52
308.05
314.58
321.11
327.64
334.17
340.70
347.23
353.76
360.29
366.82
373.35
379.88
386.41
392.94
399.47
406.00

$123.03
127.56
132.09
136.62
141.15
145.68
150.21
154.74
159.27
163.80
168.33
172.86
177.39
181.92
186.45
190.98
195.51
200.04
204.57
209.10
213.63
218.16
222.69
227.22
231.75
236.28
240.81
245.34
249.87
254.40
258.93
263.46
267.99
272.52
277.05
281.58
288.11
294.64
301.17
307.70
314.23
320.76
327.29
333.82
340.35
346.88
353.41
359.94
366.47
373.00

$103.03
107.56
112.09
116.62
121.15
125.68
130.21
134.74
139.27
143.80
148.33
152.86
157.39
161.92
166.45
170.98
175.51
180.04
184.57
189.10
193.63
198.16
202.69
207.22
211.75
216.28
220.81
225.34
229.87
234.40
238.93
243.46
247.99
252.52
257.05
261.58
266.11
270.64
275.17
279.70
284.23
288.76
295.29
301.82
308.35
314.88
321.41
327.94
334.47
341.00

$87.03
90.56
94.09
97.62
102.15
106.68
111.21
115.74
120.27
124.80
129.33
133.86
138.39
142.92
147.45
151.98
156.51
161.04
165.57
170.10
174.63
179.16
183.69
188.22
192.75
197.28
201.81
206.34
210.87
215.40
219.93
224.46
228.99
233.52
238.05
242.58
247.11
251.64
256.17
260.70
265.23
269.76
274.29
278.82
283.35
287.88
292.41
296.94
302.47
309.00

$74.03
77.56
81.09
84.62
88.15
91.68
95.21
98.74
102.27
105.80
109.33
113.86
118.39
122.92
127.45
131.98
136.51
141.04
145.57
150.10
154.63
159.16
163.69
168.22
172.75
177.28
181.81
186.34
190.87
195.40
199.93
204.46
208.99
213.52
218.05
222.58
227.11
231.64
236.17
240.70
245.23
249.76
254.29
258.82
263.35
267.88
272.41
276.94
281.47
286.00

$65.03
66.56
68.09
71.62
75.15
78.68
82.21
85.74
89.27
92.80
96.33
99.86
103.39
106.92
110.45
113.98
117.51
122.04
126.57
131.10
135.63
140.16
144.69
149.22
153.75
158.28
162.81
167.34
171.87
176.40
180.93
185.46
189.99
194.52
199.05
203.58
208.11
212.64
217.17
221.70
226.23
230.76
235.29
239.82
244.35
248.88
253.41
257.94
262.47
267.00

$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
80.80
84.33
87.86
91.39
94.92
98.45
101.98
105.51
109.04
112.57
116.10
119.63
123.16
126.69
130.22
134.75
139.28
143.81
148.34
152.87
157.40
161.93
166.46
170.99
175.52
180.05
184.58
189.11
193.64
198.17
202.70
207.23
211.76
216.29
220.82
225.35
229.88
234.41
238.94
243.47
248.00

$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
88.98
92.51
96.04
99.57
103.10
106.63
110.16
113.69
117.22
120.75
124.28
127.81
131.34
134.87
138.40
141.93
146.46
150.99
155.52
160.05
164.58
169.11
173.64
178.17
182.70
187.23
191.76
196.29
200.82
205.35
209.88
214.41
218.94
223.47
228.00

$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
100.69
104.22
107.75
111.28
114.81
118.34
121.87
125.40
128.93
132.46
135.99
139.52
143.05
146.58
150.11
154.64
159.17
163.70
168.23
172.76
177.29
181.82
186.35
190.88
195.41
199.94
204.47
209.00

$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
98.69
100.22
101.75
103.28
104.81
106.34
108.87
112.40
115.93
119.46
122.99
126.52
130.05
133.58
137.11
140.64
144.17
147.70
151.23
154.76
158.29
162.82
167.35
171.88
176.41
180.94
185.47
190.00

1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020

1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040

444.53
451.06
457.59
464.12
470.65
477.18
483.71
490.24
496.77
503.30

412.53
419.06
425.59
432.12
438.65
445.18
451.71
458.24
464.77
471.30

379.53
386.06
392.59
399.12
405.65
412.18
418.71
425.24
431.77
438.30

347.53
354.06
360.59
367.12
373.65
380.18
386.71
393.24
399.77
406.30

315.53
322.06
328.59
335.12
341.65
348.18
354.71
361.24
367.77
374.30

290.53
295.06
299.59
304.12
308.65
315.18
321.71
328.24
334.77
341.30

271.53
276.06
280.59
285.12
289.65
294.18
298.71
303.24
307.77
312.30

252.53
257.06
261.59
266.12
270.65
275.18
279.71
284.24
288.77
293.30

232.53
237.06
241.59
246.12
250.65
255.18
259.71
264.24
268.77
273.30

213.53
218.06
222.59
227.12
231.65
236.18
240.71
245.24
249.77
254.30

194.53
199.06
203.59
208.12
212.65
217.18
221.71
226.24
230.77
235.30

2,040
2,060
2,080
2,100
2,120

2,060
2,080
2,100
2,120
2,140

509.83
516.36
522.89
529.42
535.95

477.83
484.36
490.89
497.42
503.95

444.83
451.36
457.89
464.42
470.95

412.83
419.36
425.89
432.42
438.95

380.83
387.36
393.89
400.42
406.95

347.83
354.36
360.89
367.42
373.95

316.83
322.36
328.89
335.42
341.95

297.83
302.36
306.89
311.42
315.95

277.83
282.36
286.89
291.42
295.95

258.83
263.36
267.89
272.42
276.95

239.83
244.36
248.89
253.42
257.95

$2,140 and over

Do not use this table. See page 37 for instructions.

Page 47

Page 48 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—SEMIMONTHLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
270
280
290
300

$270
280
290
300
310

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

310
320
330
340
350

320
330
340
350
360

24.10
24.86
25.63
27.39
29.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

360
370
380
390
400

370
380
390
400
410

30.92
32.69
34.45
36.22
37.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

410
420
430
440
450

420
430
440
450
460

39.75
41.51
43.28
45.04
46.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

460
470
480
490
500

470
480
490
500
520

48.57
50.34
52.10
53.87
57.02

35.57
37.34
39.10
40.87
44.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

520
540
560
580
600

540
560
580
600
620

60.55
64.08
67.61
71.14
74.67

47.55
51.08
54.61
58.14
61.67

40.55
42.08
43.61
45.14
48.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

620
640
660
680
700

640
660
680
700
720

78.20
81.73
85.26
88.79
92.32

65.20
68.73
72.26
75.79
79.32

52.20
55.73
59.26
62.79
66.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

720
740
760
780
800

740
760
780
800
820

95.85
99.38
102.91
106.44
109.97

82.85
86.38
89.91
93.44
96.97

69.85
73.38
76.91
80.44
83.97

56.85
60.38
63.91
67.44
70.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

820
840
860
880
900

840
860
880
900
920

113.50
117.03
120.56
124.09
127.62

100.50
104.03
107.56
111.09
114.62

87.50
91.03
94.56
98.09
101.62

74.50
78.03
81.56
85.09
88.62

63.50
65.03
68.56
72.09
75.62

63.50
65.03
66.56
68.09
69.62

63.50
65.03
66.56
68.09
69.62

63.50
65.03
66.56
68.09
69.62

63.50
65.03
66.56
68.09
69.62

63.50
65.03
66.56
68.09
69.62

63.50
65.03
66.56
68.09
69.62

920
940
960
980
1,000

940
960
980
1,000
1,020

131.15
135.68
140.21
144.74
149.27

118.15
121.68
125.21
128.74
132.27

105.15
108.68
112.21
115.74
119.27

92.15
95.68
99.21
102.74
106.27

79.15
82.68
86.21
89.74
93.27

71.15
72.68
74.21
76.74
80.27

71.15
72.68
74.21
75.74
77.27

71.15
72.68
74.21
75.74
77.27

71.15
72.68
74.21
75.74
77.27

71.15
72.68
74.21
75.74
77.27

71.15
72.68
74.21
75.74
77.27

1,020
1,040
1,060
1,080
1,100

1,040
1,060
1,080
1,100
1,120

153.80
158.33
162.86
167.39
171.92

135.80
139.33
142.86
147.39
151.92

122.80
126.33
129.86
133.39
136.92

109.80
113.33
116.86
120.39
123.92

96.80
100.33
103.86
107.39
110.92

83.80
87.33
90.86
94.39
97.92

78.80
80.33
81.86
83.39
84.92

78.80
80.33
81.86
83.39
84.92

78.80
80.33
81.86
83.39
84.92

78.80
80.33
81.86
83.39
84.92

78.80
80.33
81.86
83.39
84.92

1,120
1,140
1,160
1,180
1,200

1,140
1,160
1,180
1,200
1,220

176.45
180.98
185.51
190.04
194.57

156.45
160.98
165.51
170.04
174.57

140.45
143.98
147.51
151.04
155.57

127.45
130.98
134.51
138.04
141.57

114.45
117.98
121.51
125.04
128.57

101.45
104.98
108.51
112.04
115.57

88.45
91.98
95.51
99.04
102.57

86.45
87.98
89.51
91.04
92.57

86.45
87.98
89.51
91.04
92.57

86.45
87.98
89.51
91.04
92.57

86.45
87.98
89.51
91.04
92.57

1,220
1,240
1,260
1,280
1,300

1,240
1,260
1,280
1,300
1,320

199.10
203.63
208.16
212.69
217.22

179.10
183.63
188.16
192.69
197.22

160.10
164.63
169.16
173.69
178.22

145.10
148.63
152.16
155.69
159.22

132.10
135.63
139.16
142.69
146.22

119.10
122.63
126.16
129.69
133.22

106.10
109.63
113.16
116.69
120.22

94.10
96.63
100.16
103.69
107.22

94.10
95.63
97.16
98.69
100.22

94.10
95.63
97.16
98.69
100.22

94.10
95.63
97.16
98.69
100.22

1,320
1,340
1,360
1,380
1,400

1,340
1,360
1,380
1,400
1,420

221.75
226.28
230.81
235.34
239.87

201.75
206.28
210.81
215.34
219.87

182.75
187.28
191.81
196.34
200.87

163.75
168.28
172.81
177.34
181.87

149.75
153.28
156.81
160.34
163.87

136.75
140.28
143.81
147.34
150.87

123.75
127.28
130.81
134.34
137.87

110.75
114.28
117.81
121.34
124.87

101.75
103.28
104.81
108.34
111.87

101.75
103.28
104.81
106.34
107.87

101.75
103.28
104.81
106.34
107.87

(Continued on next page)

Page 48

Page 49 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—SEMIMONTHLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400

$1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420

$244.40
248.93
253.46
257.99
262.52
267.05
271.58
276.11
280.64
285.17
289.70
294.23
298.76
303.29
307.82
312.35
316.88
321.41
325.94
330.47
335.00
339.53
344.06
348.59
353.12
357.65
362.18
366.71
371.24
375.77
380.30
384.83
389.36
393.89
398.42
402.95
407.48
412.01
416.54
421.07
425.60
430.13
434.66
439.19
443.72
448.25
452.78
457.31
461.84
466.37

$224.40
228.93
233.46
237.99
242.52
247.05
251.58
256.11
260.64
265.17
269.70
274.23
278.76
283.29
287.82
292.35
296.88
301.41
305.94
310.47
315.00
319.53
324.06
328.59
333.12
337.65
342.18
346.71
351.24
355.77
360.30
364.83
369.36
373.89
378.42
382.95
387.48
392.01
396.54
401.07
405.60
410.13
414.66
419.19
423.72
428.25
432.78
437.31
441.84
446.37

$205.40
209.93
214.46
218.99
223.52
228.05
232.58
237.11
241.64
246.17
250.70
255.23
259.76
264.29
268.82
273.35
277.88
282.41
286.94
291.47
296.00
300.53
305.06
309.59
314.12
318.65
323.18
327.71
332.24
336.77
341.30
345.83
350.36
354.89
359.42
363.95
368.48
373.01
377.54
382.07
386.60
391.13
395.66
400.19
404.72
409.25
413.78
418.31
422.84
427.37

$186.40
190.93
195.46
199.99
204.52
209.05
213.58
218.11
222.64
227.17
231.70
236.23
240.76
245.29
249.82
254.35
258.88
263.41
267.94
272.47
277.00
281.53
286.06
290.59
295.12
299.65
304.18
308.71
313.24
317.77
322.30
326.83
331.36
335.89
340.42
344.95
349.48
354.01
358.54
363.07
367.60
372.13
376.66
381.19
385.72
390.25
394.78
399.31
403.84
408.37

$167.40
170.93
175.46
179.99
184.52
189.05
193.58
198.11
202.64
207.17
211.70
216.23
220.76
225.29
229.82
234.35
238.88
243.41
247.94
252.47
257.00
261.53
266.06
270.59
275.12
279.65
284.18
288.71
293.24
297.77
302.30
306.83
311.36
315.89
320.42
324.95
329.48
334.01
338.54
343.07
347.60
352.13
356.66
361.19
365.72
370.25
374.78
379.31
383.84
388.37

$154.40
157.93
161.46
164.99
168.52
172.05
175.58
179.11
183.64
188.17
192.70
197.23
201.76
206.29
210.82
215.35
219.88
224.41
228.94
233.47
238.00
242.53
247.06
251.59
256.12
260.65
265.18
269.71
274.24
278.77
283.30
287.83
292.36
296.89
301.42
305.95
310.48
315.01
319.54
324.07
328.60
333.13
337.66
342.19
346.72
351.25
355.78
360.31
364.84
369.37

$141.40
144.93
148.46
151.99
155.52
159.05
162.58
166.11
169.64
173.17
176.70
180.23
183.76
187.29
190.82
195.35
199.88
204.41
208.94
213.47
218.00
222.53
227.06
231.59
236.12
240.65
245.18
249.71
254.24
258.77
263.30
267.83
272.36
276.89
281.42
285.95
290.48
295.01
299.54
304.07
308.60
313.13
317.66
322.19
326.72
331.25
335.78
340.31
344.84
349.37

$128.40
131.93
135.46
138.99
142.52
146.05
149.58
153.11
156.64
160.17
163.70
167.23
170.76
174.29
177.82
181.35
184.88
188.41
191.94
195.47
199.00
203.53
208.06
212.59
217.12
221.65
226.18
230.71
235.24
239.77
244.30
248.83
253.36
257.89
262.42
266.95
271.48
276.01
280.54
285.07
289.60
294.13
298.66
303.19
307.72
312.25
316.78
321.31
325.84
330.37

$115.40
118.93
122.46
125.99
129.52
133.05
136.58
140.11
143.64
147.17
150.70
154.23
157.76
161.29
164.82
168.35
171.88
175.41
178.94
182.47
186.00
189.53
193.06
196.59
200.12
203.65
207.18
211.71
216.24
220.77
225.30
229.83
234.36
238.89
243.42
247.95
252.48
257.01
261.54
266.07
270.60
275.13
279.66
284.19
288.72
293.25
297.78
302.31
306.84
311.37

$109.40
110.93
112.46
113.99
116.52
120.05
123.58
127.11
130.64
134.17
137.70
141.23
144.76
148.29
151.82
155.35
158.88
162.41
165.94
169.47
173.00
176.53
180.06
183.59
187.12
190.65
194.18
197.71
201.24
204.77
208.30
211.83
215.36
218.89
223.42
227.95
232.48
237.01
241.54
246.07
250.60
255.13
259.66
264.19
268.72
273.25
277.78
282.31
286.84
291.37

$109.40
110.93
112.46
113.99
115.52
117.05
118.58
120.11
121.64
123.17
125.70
129.23
132.76
136.29
139.82
143.35
146.88
150.41
153.94
157.47
161.00
164.53
168.06
171.59
175.12
178.65
182.18
185.71
189.24
192.77
196.30
199.83
203.36
206.89
210.42
213.95
217.48
221.01
224.54
228.07
231.60
236.13
240.66
245.19
249.72
254.25
258.78
263.31
267.84
272.37

2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600

2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620

470.90
475.43
479.96
484.49
489.02
493.55
498.08
502.61
507.14
511.67

450.90
455.43
459.96
464.49
469.02
473.55
478.08
482.61
487.14
491.67

431.90
436.43
440.96
445.49
450.02
454.55
459.08
463.61
468.14
472.67

412.90
417.43
421.96
426.49
431.02
435.55
440.08
444.61
449.14
453.67

392.90
397.43
401.96
406.49
411.02
415.55
420.08
424.61
429.14
433.67

373.90
378.43
382.96
387.49
392.02
396.55
401.08
405.61
410.14
414.67

353.90
358.43
362.96
367.49
372.02
376.55
381.08
385.61
390.14
394.67

334.90
339.43
343.96
348.49
353.02
357.55
362.08
366.61
371.14
375.67

315.90
320.43
324.96
329.49
334.02
338.55
343.08
347.61
352.14
356.67

295.90
300.43
304.96
309.49
314.02
318.55
323.08
327.61
332.14
336.67

276.90
281.43
285.96
290.49
295.02
299.55
304.08
308.61
313.14
317.67

2,620
2,640
2,660
2,680
2,700

2,640
2,660
2,680
2,700
2,720

516.20
520.73
525.26
529.79
535.32

496.20
500.73
505.26
509.79
514.32

477.20
481.73
486.26
490.79
495.32

458.20
462.73
467.26
471.79
476.32

438.20
442.73
447.26
451.79
456.32

419.20
423.73
428.26
432.79
437.32

399.20
403.73
408.26
412.79
417.32

380.20
384.73
389.26
393.79
398.32

361.20
365.73
370.26
374.79
379.32

341.20
345.73
350.26
354.79
359.32

322.20
326.73
331.26
335.79
340.32

$2,720 and over

Do not use this table. See page 37 for instructions.

Page 49

Page 50 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—MONTHLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
220
230
240
250

$220
230
240
250
260

7.65%
$17.21
18.98
20.74
22.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

260
270
280
290
300

270
280
290
300
320

24.27
26.04
27.80
29.57
32.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

320
340
360
380
400

340
360
380
400
420

36.25
39.78
43.31
46.84
50.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

420
440
460
480
500

440
460
480
500
520

53.90
57.43
60.96
64.49
68.02

32.90
34.43
35.96
38.49
42.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

520
540
560
580
600

540
560
580
600
640

71.55
75.08
78.61
82.14
87.43

45.55
49.08
52.61
56.14
61.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

640
680
720
760
800

680
720
760
800
840

94.49
101.55
108.61
115.67
123.73

68.49
75.55
82.61
89.67
96.73

50.49
53.55
56.61
63.67
70.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

840
880
920
960
1,000

880
920
960
1,000
1,040

132.79
141.85
150.91
159.97
169.03

103.79
110.85
117.91
124.97
132.03

77.79
84.85
91.91
98.97
106.03

65.79
68.85
71.91
74.97
80.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

1,040
1,080
1,120
1,160
1,200

1,080
1,120
1,160
1,200
1,240

178.09
187.15
196.21
205.27
214.33

139.09
148.15
157.21
166.27
175.33

113.09
120.15
127.21
134.27
141.33

87.09
94.15
101.21
108.27
115.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

1,240
1,280
1,320
1,360
1,400

1,280
1,320
1,360
1,400
1,440

223.39
232.45
241.51
250.57
259.63

184.39
193.45
202.51
211.57
220.63

148.39
155.45
163.51
172.57
181.63

122.39
129.45
136.51
143.57
150.63

97.39
104.45
111.51
118.57
125.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

1,440
1,480
1,520
1,560
1,600

1,480
1,520
1,560
1,600
1,640

268.69
277.75
286.81
295.87
304.93

229.69
238.75
247.81
256.87
265.93

190.69
199.75
208.81
217.87
226.93

157.69
164.75
171.81
178.87
187.93

132.69
139.75
146.81
153.87
160.93

111.69
114.75
120.81
127.87
134.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

1,640
1,680
1,720
1,760
1,800

1,680
1,720
1,760
1,800
1,840

313.99
323.05
332.11
341.17
350.23

274.99
284.05
293.11
302.17
311.23

235.99
245.05
254.11
263.17
272.23

196.99
206.05
215.11
224.17
233.23

167.99
175.05
182.11
189.17
196.23

141.99
149.05
156.11
163.17
170.23

126.99
130.05
133.11
137.17
144.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

1,840
1,880
1,920
1,960
2,000

1,880
1,920
1,960
2,000
2,040

359.29
368.35
377.41
386.47
395.53

320.29
329.35
338.41
347.47
356.53

281.29
290.35
299.41
308.47
317.53

242.29
251.35
260.41
269.47
278.53

204.29
213.35
222.41
231.47
240.53

177.29
184.35
191.41
198.47
205.53

151.29
158.35
165.41
172.47
179.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

2,040
2,080
2,120
2,160
2,200

2,080
2,120
2,160
2,200
2,240

404.59
413.65
422.71
431.77
440.83

365.59
374.65
383.71
392.77
401.83

326.59
335.65
344.71
353.77
362.83

287.59
296.65
305.71
314.77
323.83

249.59
258.65
267.71
276.77
285.83

212.59
219.65
228.71
237.77
246.83

186.59
193.65
200.71
207.77
214.83

160.59
167.65
174.71
181.77
188.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

2,240
2,280
2,320
2,360
2,400

2,280
2,320
2,360
2,400
2,440

449.89
458.95
468.01
477.07
486.13

410.89
419.95
429.01
438.07
447.13

371.89
380.95
390.01
399.07
408.13

332.89
341.95
351.01
360.07
369.13

294.89
303.95
313.01
322.07
331.13

255.89
264.95
274.01
283.07
292.13

221.89
228.95
236.01
244.07
253.13

195.89
202.95
210.01
217.07
224.13

172.89
176.95
184.01
191.07
198.13

172.89
175.95
179.01
182.07
185.13

172.89
175.95
179.01
182.07
185.13

(Continued on next page)

Page 50

Page 51 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—MONTHLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400

$2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440

$495.19
504.25
513.31
523.37
536.43
549.49
562.55
575.61
588.67
601.73
614.79
627.85
640.91
653.97
667.03
680.09
693.15
706.21
719.27
732.33
745.39
758.45
771.51
784.57
797.63
810.69
823.75
836.81
849.87
862.93
875.99
889.05
902.11
915.17
928.23
941.29
954.35
967.41
980.47
993.53
1,006.59
1,019.65
1,032.71
1,045.77
1,058.83
1,071.89
1,084.95
1,098.01
1,111.07
1,124.13

$456.19
465.25
474.31
483.37
492.43
501.49
510.55
519.61
528.67
537.73
549.79
562.85
575.91
588.97
602.03
615.09
628.15
641.21
654.27
667.33
680.39
693.45
706.51
719.57
732.63
745.69
758.75
771.81
784.87
797.93
810.99
824.05
837.11
850.17
863.23
876.29
889.35
902.41
915.47
928.53
941.59
954.65
967.71
980.77
993.83
1,006.89
1,019.95
1,033.01
1,046.07
1,059.13

$417.19
426.25
435.31
444.37
453.43
462.49
471.55
480.61
489.67
498.73
507.79
516.85
525.91
534.97
544.03
553.09
564.15
577.21
590.27
603.33
616.39
629.45
642.51
655.57
668.63
681.69
694.75
707.81
720.87
733.93
746.99
760.05
773.11
786.17
799.23
812.29
825.35
838.41
851.47
864.53
877.59
890.65
903.71
916.77
929.83
942.89
955.95
969.01
982.07
995.13

$378.19
387.25
396.31
405.37
414.43
423.49
432.55
441.61
450.67
459.73
468.79
477.85
486.91
495.97
505.03
514.09
523.15
532.21
541.27
550.33
559.39
568.45
577.51
590.57
603.63
616.69
629.75
642.81
655.87
668.93
681.99
695.05
708.11
721.17
734.23
747.29
760.35
773.41
786.47
799.53
812.59
825.65
838.71
851.77
864.83
877.89
890.95
904.01
917.07
930.13

$340.19
349.25
358.31
367.37
376.43
385.49
394.55
403.61
412.67
421.73
430.79
439.85
448.91
457.97
467.03
476.09
485.15
494.21
503.27
512.33
521.39
530.45
539.51
548.57
557.63
566.69
575.75
584.81
593.87
604.93
617.99
631.05
644.11
657.17
670.23
683.29
696.35
709.41
722.47
735.53
748.59
761.65
774.71
787.77
800.83
813.89
826.95
840.01
853.07
866.13

$301.19
310.25
319.31
328.37
337.43
346.49
355.55
364.61
373.67
382.73
391.79
400.85
409.91
418.97
428.03
437.09
446.15
455.21
464.27
473.33
482.39
491.45
500.51
509.57
518.63
527.69
536.75
545.81
554.87
563.93
572.99
582.05
591.11
600.17
609.23
618.29
631.35
644.41
657.47
670.53
683.59
696.65
709.71
722.77
735.83
748.89
761.95
775.01
788.07
801.13

$262.19
271.25
280.31
289.37
298.43
307.49
316.55
325.61
334.67
343.73
352.79
361.85
370.91
379.97
389.03
398.09
407.15
416.21
425.27
434.33
443.39
452.45
461.51
470.57
479.63
488.69
497.75
506.81
515.87
524.93
533.99
543.05
552.11
561.17
570.23
579.29
588.35
597.41
606.47
615.53
624.59
633.65
644.71
657.77
670.83
683.89
696.95
710.01
723.07
736.13

$231.19
238.25
245.31
252.37
259.43
268.49
277.55
286.61
295.67
304.73
313.79
322.85
331.91
340.97
350.03
359.09
368.15
377.21
386.27
395.33
404.39
413.45
422.51
431.57
440.63
449.69
458.75
467.81
476.87
485.93
494.99
504.05
513.11
522.17
531.23
540.29
549.35
558.41
567.47
576.53
585.59
594.65
603.71
612.77
621.83
630.89
639.95
649.01
659.07
672.13

$205.19
212.25
219.31
226.37
233.43
240.49
247.55
254.61
261.67
268.73
275.79
284.85
293.91
302.97
312.03
321.09
330.15
339.21
348.27
357.33
366.39
375.45
384.51
393.57
402.63
411.69
420.75
429.81
438.87
447.93
456.99
466.05
475.11
484.17
493.23
502.29
511.35
520.41
529.47
538.53
547.59
556.65
565.71
574.77
583.83
592.89
601.95
611.01
620.07
629.13

$188.19
191.25
194.31
200.37
207.43
214.49
221.55
228.61
235.67
242.73
249.79
256.85
263.91
270.97
278.03
285.09
292.15
300.21
309.27
318.33
327.39
336.45
345.51
354.57
363.63
372.69
381.75
390.81
399.87
408.93
417.99
427.05
436.11
445.17
454.23
463.29
472.35
481.41
490.47
499.53
508.59
517.65
526.71
535.77
544.83
553.89
562.95
572.01
581.07
590.13

$188.19
191.25
194.31
197.37
200.43
203.49
206.55
209.61
212.67
217.73
224.79
231.85
238.91
245.97
253.03
260.09
267.15
274.21
281.27
288.33
295.39
302.45
309.51
316.57
324.63
333.69
342.75
351.81
360.87
369.93
378.99
388.05
397.11
406.17
415.23
424.29
433.35
442.41
451.47
460.53
469.59
478.65
487.71
496.77
505.83
514.89
523.95
533.01
542.07
551.13

4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800

4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840

1,137.19
1,150.25
1,163.31
1,176.37
1,189.43
1,202.49
1,215.55
1,228.61
1,241.67
1,254.73

1,072.19
1,085.25
1,098.31
1,111.37
1,124.43
1,137.49
1,150.55
1,163.61
1,176.67
1,189.73

1,008.19
1,021.25
1,034.31
1,047.37
1,060.43
1,073.49
1,086.55
1,099.61
1,112.67
1,125.73

943.19
956.25
969.31
982.37
995.43
1,008.49
1,021.55
1,034.61
1,047.67
1,060.73

879.19
892.25
905.31
918.37
931.43
944.49
957.55
970.61
983.67
996.73

814.19
827.25
840.31
853.37
866.43
879.49
892.55
905.61
918.67
931.73

749.19
762.25
775.31
788.37
801.43
814.49
827.55
840.61
853.67
866.73

685.19
698.25
711.31
724.37
737.43
750.49
763.55
776.61
789.67
802.73

638.19
647.25
656.31
665.37
674.43
685.49
698.55
711.61
724.67
737.73

599.19
608.25
617.31
626.37
635.43
644.49
653.55
662.61
671.67
680.73

560.19
569.25
578.31
587.37
596.43
605.49
614.55
623.61
632.67
641.73

4,840
4,880
4,920
4,960
5,000

4,880
4,920
4,960
5,000
5,040

1,267.79
1,280.85
1,293.91
1,306.97
1,320.03

1,202.79
1,215.85
1,228.91
1,241.97
1,255.03

1,138.79
1,151.85
1,164.91
1,177.97
1,191.03

1,073.79
1,086.85
1,099.91
1,112.97
1,126.03

1,009.79
1,022.85
1,035.91
1,048.97
1,062.03

944.79
957.85
970.91
983.97
997.03

879.79
892.85
905.91
918.97
932.03

815.79
828.85
841.91
854.97
868.03

750.79
763.85
776.91
789.97
803.03

689.79
699.85
712.91
725.97
739.03

650.79
659.85
668.91
677.97
687.03

$5,040 and over

Do not use this table. See page 37 for instructions.

Page 51

Page 52 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—MONTHLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
540
560
580
600

$540
560
580
600
640

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

640
680
720
760
800

680
720
760
800
840

50.49
56.55
63.61
70.67
77.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

840
880
920
960
1,000

880
920
960
1,000
1,040

84.79
91.85
98.91
105.97
113.03

65.79
68.85
73.91
80.97
88.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

1,040
1,080
1,120
1,160
1,200

1,080
1,120
1,160
1,200
1,240

120.09
127.15
134.21
141.27
148.33

95.09
102.15
109.21
116.27
123.33

81.09
84.15
87.21
90.27
97.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

1,240
1,280
1,320
1,360
1,400

1,280
1,320
1,360
1,400
1,440

155.39
162.45
169.51
176.57
183.63

130.39
137.45
144.51
151.57
158.63

104.39
111.45
118.51
125.57
132.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

1,440
1,480
1,520
1,560
1,600

1,480
1,520
1,560
1,600
1,640

190.69
197.75
204.81
211.87
218.93

165.69
172.75
179.81
186.87
193.93

139.69
146.75
153.81
160.87
167.93

113.69
120.75
127.81
134.87
141.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

1,640
1,680
1,720
1,760
1,800

1,680
1,720
1,760
1,800
1,840

225.99
233.05
240.11
247.17
254.23

200.99
208.05
215.11
222.17
229.23

174.99
182.05
189.11
196.17
203.23

148.99
156.05
163.11
170.17
177.23

126.99
130.05
137.11
144.17
151.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

1,840
1,880
1,920
1,960
2,000

1,880
1,920
1,960
2,000
2,040

261.29
270.35
279.41
288.47
297.53

236.29
243.35
250.41
257.47
264.53

210.29
217.35
224.41
231.47
238.53

184.29
191.35
198.41
205.47
212.53

158.29
165.35
172.41
179.47
186.53

142.29
145.35
148.41
153.47
160.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

2,040
2,080
2,120
2,160
2,200

2,080
2,120
2,160
2,200
2,240

306.59
315.65
324.71
333.77
342.83

271.59
278.65
286.71
295.77
304.83

245.59
252.65
259.71
266.77
273.83

219.59
226.65
233.71
240.77
247.83

193.59
200.65
207.71
214.77
221.83

167.59
174.65
181.71
188.77
195.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

2,240
2,280
2,320
2,360
2,400

2,280
2,320
2,360
2,400
2,440

351.89
360.95
370.01
379.07
388.13

313.89
322.95
332.01
341.07
350.13

280.89
287.95
295.01
302.07
311.13

254.89
261.95
269.01
276.07
283.13

228.89
235.95
243.01
250.07
257.13

202.89
209.95
217.01
224.07
231.13

176.89
183.95
191.01
198.07
205.13

172.89
175.95
179.01
182.07
185.13

172.89
175.95
179.01
182.07
185.13

172.89
175.95
179.01
182.07
185.13

172.89
175.95
179.01
182.07
185.13

2,440
2,480
2,520
2,560
2,600

2,480
2,520
2,560
2,600
2,640

397.19
406.25
415.31
424.37
433.43

359.19
368.25
377.31
386.37
395.43

320.19
329.25
338.31
347.37
356.43

290.19
297.25
304.31
311.37
318.43

264.19
271.25
278.31
285.37
292.43

238.19
245.25
252.31
259.37
266.43

212.19
219.25
226.31
233.37
240.43

188.19
194.25
201.31
208.37
215.43

188.19
191.25
194.31
197.37
200.43

188.19
191.25
194.31
197.37
200.43

188.19
191.25
194.31
197.37
200.43

2,640
2,680
2,720
2,760
2,800

2,680
2,720
2,760
2,800
2,840

442.49
451.55
460.61
469.67
478.73

404.49
413.55
422.61
431.67
440.73

365.49
374.55
383.61
392.67
401.73

326.49
335.55
344.61
353.67
362.73

299.49
306.55
313.61
320.67
327.73

273.49
280.55
287.61
294.67
301.73

247.49
254.55
261.61
268.67
275.73

222.49
229.55
236.61
243.67
250.73

203.49
206.55
210.61
217.67
224.73

203.49
206.55
209.61
212.67
215.73

203.49
206.55
209.61
212.67
215.73

2,840
2,880
2,920
2,960
3,000

2,880
2,920
2,960
3,000
3,040

487.79
496.85
505.91
514.97
524.03

449.79
458.85
467.91
476.97
486.03

410.79
419.85
428.91
437.97
447.03

371.79
380.85
389.91
398.97
408.03

334.79
341.85
350.91
359.97
369.03

308.79
315.85
322.91
329.97
337.03

282.79
289.85
296.91
303.97
311.03

257.79
264.85
271.91
278.97
286.03

231.79
238.85
245.91
252.97
260.03

218.79
221.85
224.91
227.97
234.03

218.79
221.85
224.91
227.97
231.03

3,040
3,080
3,120
3,160
3,200

3,080
3,120
3,160
3,200
3,240

533.09
542.15
551.21
560.27
569.33

495.09
504.15
513.21
522.27
531.33

456.09
465.15
474.21
483.27
492.33

417.09
426.15
435.21
444.27
453.33

378.09
387.15
396.21
405.27
414.33

344.09
351.15
358.21
367.27
376.33

318.09
325.15
332.21
339.27
346.33

293.09
300.15
307.21
314.27
321.33

267.09
274.15
281.21
288.27
295.33

241.09
248.15
255.21
262.27
269.33

234.09
237.15
240.21
243.27
246.33

(Continued on next page)

Page 52

Page 53 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—MONTHLY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080
5,120
5,160
5,200

$3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080
5,120
5,160
5,200
5,240

$578.39
587.45
596.51
605.57
614.63
623.69
632.75
641.81
650.87
659.93
668.99
678.05
687.11
696.17
705.23
714.29
723.35
732.41
741.47
750.53
759.59
768.65
777.71
786.77
795.83
804.89
813.95
823.01
832.07
841.13
850.19
859.25
868.31
877.37
886.43
895.49
904.55
913.61
922.67
931.73
940.79
949.85
958.91
967.97
977.03
986.09
995.15
1,004.21
1,013.27
1,022.33

$540.39
549.45
558.51
567.57
576.63
585.69
594.75
603.81
612.87
621.93
630.99
640.05
649.11
658.17
667.23
676.29
685.35
694.41
703.47
712.53
721.59
730.65
739.71
748.77
757.83
766.89
775.95
785.01
794.07
803.13
812.19
821.25
830.31
839.37
848.43
857.49
866.55
875.61
884.67
893.73
902.79
911.85
920.91
929.97
939.03
948.09
957.15
966.21
975.27
984.33

$501.39
510.45
519.51
528.57
537.63
546.69
555.75
564.81
573.87
582.93
591.99
601.05
610.11
619.17
628.23
637.29
646.35
655.41
664.47
673.53
682.59
691.65
700.71
709.77
718.83
727.89
736.95
746.01
755.07
764.13
773.19
782.25
791.31
800.37
809.43
818.49
827.55
836.61
845.67
854.73
863.79
872.85
881.91
890.97
900.03
909.09
918.15
927.21
936.27
945.33

$462.39
471.45
480.51
489.57
498.63
507.69
516.75
525.81
534.87
543.93
552.99
562.05
571.11
580.17
589.23
598.29
607.35
616.41
625.47
634.53
643.59
652.65
661.71
670.77
679.83
688.89
697.95
707.01
716.07
725.13
734.19
743.25
752.31
761.37
770.43
779.49
788.55
797.61
806.67
815.73
824.79
833.85
842.91
851.97
861.03
870.09
879.15
888.21
897.27
906.33

$423.39
432.45
441.51
450.57
459.63
468.69
477.75
486.81
495.87
504.93
513.99
523.05
532.11
541.17
550.23
559.29
568.35
577.41
586.47
595.53
604.59
613.65
622.71
631.77
640.83
649.89
658.95
668.01
677.07
686.13
695.19
704.25
713.31
722.37
731.43
740.49
749.55
758.61
767.67
776.73
785.79
794.85
803.91
812.97
822.03
831.09
840.15
849.21
858.27
867.33

$385.39
394.45
403.51
412.57
421.63
430.69
439.75
448.81
457.87
466.93
475.99
485.05
494.11
503.17
512.23
521.29
530.35
539.41
548.47
557.53
566.59
575.65
584.71
593.77
602.83
611.89
620.95
630.01
639.07
648.13
657.19
666.25
675.31
684.37
693.43
702.49
711.55
720.61
729.67
738.73
747.79
756.85
765.91
774.97
784.03
793.09
802.15
811.21
820.27
829.33

$353.39
360.45
367.51
374.57
382.63
391.69
400.75
409.81
418.87
427.93
436.99
446.05
455.11
464.17
473.23
482.29
491.35
500.41
509.47
518.53
527.59
536.65
545.71
554.77
563.83
572.89
581.95
591.01
600.07
609.13
618.19
627.25
636.31
645.37
654.43
663.49
672.55
681.61
690.67
699.73
708.79
717.85
726.91
735.97
745.03
754.09
763.15
772.21
781.27
790.33

$328.39
335.45
342.51
349.57
356.63
363.69
370.75
377.81
384.87
391.93
398.99
407.05
416.11
425.17
434.23
443.29
452.35
461.41
470.47
479.53
488.59
497.65
506.71
515.77
524.83
533.89
542.95
552.01
561.07
570.13
579.19
588.25
597.31
606.37
615.43
624.49
633.55
642.61
651.67
660.73
669.79
678.85
687.91
696.97
706.03
715.09
724.15
733.21
742.27
751.33

$302.39
309.45
316.51
323.57
330.63
337.69
344.75
351.81
358.87
365.93
372.99
380.05
387.11
394.17
401.23
408.29
415.35
422.41
431.47
440.53
449.59
458.65
467.71
476.77
485.83
494.89
503.95
513.01
522.07
531.13
540.19
549.25
558.31
567.37
576.43
585.49
594.55
603.61
612.67
621.73
630.79
639.85
648.91
657.97
667.03
676.09
685.15
694.21
703.27
712.33

$276.39
283.45
290.51
297.57
304.63
311.69
318.75
325.81
332.87
339.93
346.99
354.05
361.11
368.17
375.23
382.29
389.35
396.41
403.47
410.53
417.59
424.65
431.71
438.77
447.83
456.89
465.95
475.01
484.07
493.13
502.19
511.25
520.31
529.37
538.43
547.49
556.55
565.61
574.67
583.73
592.79
601.85
610.91
619.97
629.03
638.09
647.15
656.21
665.27
674.33

$250.39
257.45
264.51
271.57
278.63
285.69
292.75
299.81
306.87
313.93
320.99
328.05
335.11
342.17
349.23
356.29
363.35
370.41
377.47
384.53
391.59
398.65
405.71
412.77
419.83
426.89
433.95
441.01
448.07
455.13
463.19
472.25
481.31
490.37
499.43
508.49
517.55
526.61
535.67
544.73
553.79
562.85
571.91
580.97
590.03
599.09
608.15
617.21
626.27
635.33

5,240
5,280
5,320
5,360
5,400
5,440
5,480
5,520
5,560
5,600

5,280
5,320
5,360
5,400
5,440
5,480
5,520
5,560
5,600
5,640

1,031.39
1,040.45
1,049.51
1,058.57
1,070.63
1,083.69
1,096.75
1,109.81
1,122.87
1,135.93

993.39
1,002.45
1,011.51
1,020.57
1,029.63
1,038.69
1,047.75
1,056.81
1,065.87
1,074.93

954.39
963.45
972.51
981.57
990.63
999.69
1,008.75
1,017.81
1,026.87
1,035.93

915.39
924.45
933.51
942.57
951.63
960.69
969.75
978.81
987.87
996.93

876.39
885.45
894.51
903.57
912.63
921.69
930.75
939.81
948.87
957.93

838.39
847.45
856.51
865.57
874.63
883.69
892.75
901.81
910.87
919.93

799.39
808.45
817.51
826.57
835.63
844.69
853.75
862.81
871.87
880.93

760.39
769.45
778.51
787.57
796.63
805.69
814.75
823.81
832.87
841.93

721.39
730.45
739.51
748.57
757.63
766.69
775.75
784.81
793.87
802.93

683.39
692.45
701.51
710.57
719.63
728.69
737.75
746.81
755.87
764.93

644.39
653.45
662.51
671.57
680.63
689.69
698.75
707.81
716.87
725.93

5,640
5,680
5,720
5,760
5,800

5,680
5,720
5,760
5,800
5,840

1,148.99
1,162.05
1,175.11
1,188.17
1,201.23

1,083.99
1,097.05
1,110.11
1,123.17
1,136.23

1,044.99
1,054.05
1,063.11
1,072.17
1,081.23

1,005.99
1,015.05
1,024.11
1,033.17
1,042.23

966.99
976.05
985.11
994.17
1,003.23

928.99
938.05
947.11
956.17
965.23

889.99
899.05
908.11
917.17
926.23

850.99
860.05
869.11
878.17
887.23

811.99
821.05
830.11
839.17
848.23

773.99
783.05
792.11
801.17
810.23

734.99
744.05
753.11
762.17
771.23

$5,840 and over

Do not use this table. See page 37 for instructions.

Page 53

Page 54 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—DAILY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
12
15
18
21

$12
15
18
21
24

7.65%
$1.03
2.26
2.49
2.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

24
27
30
33
36

27
30
33
36
39

3.95
4.18
4.41
4.64
5.87

1.95
3.18
3.41
3.64
4.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

39
42
45
48
51

42
45
48
51
54

6.10
7.33
7.56
8.79
9.02

5.10
5.33
5.56
6.79
7.02

4.10
4.33
4.56
5.79
6.02

3.10
3.33
3.56
3.79
5.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

54
57
60
63
66

57
60
63
66
69

9.25
10.48
10.70
11.93
12.16

8.25
8.48
9.70
9.93
10.16

6.25
6.48
7.70
7.93
9.16

5.25
5.48
6.70
6.93
7.16

4.25
4.48
4.70
5.93
6.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

69
72
75
78
81

72
75
78
81
84

13.39
13.62
14.85
15.08
15.31

11.39
11.62
12.85
13.08
14.31

9.39
10.62
10.85
11.08
12.31

7.39
8.62
8.85
10.08
10.31

6.39
7.62
7.85
8.08
8.31

5.39
5.62
6.85
7.08
7.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

84
87
90
93
96

87
90
93
96
99

16.54
16.77
18.00
18.23
19.46

14.54
15.77
16.00
17.23
17.46

12.54
13.77
14.00
15.23
15.46

11.54
11.77
12.00
13.23
13.46

9.54
9.77
11.00
11.23
12.46

8.54
8.77
9.00
9.23
10.46

6.54
7.77
8.00
8.23
9.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

99
102
105
108
111

102
105
108
111
114

19.69
20.92
21.15
22.38
22.61

17.69
18.92
19.15
20.38
20.61

16.69
16.92
18.15
18.38
18.61

14.69
14.92
16.15
16.38
17.61

12.69
12.92
14.15
14.38
15.61

10.69
11.92
12.15
13.38
13.61

9.69
9.92
10.15
11.38
11.61

8.69
8.92
9.15
10.38
10.61

7.69
7.92
8.15
8.38
9.61

7.69
7.92
8.15
8.38
8.61

7.69
7.92
8.15
8.38
8.61

114
117
120
123
126

117
120
123
126
129

22.84
24.07
25.29
25.52
26.75

21.84
22.07
23.29
23.52
23.75

19.84
20.07
21.29
21.52
22.75

17.84
19.07
19.29
19.52
20.75

15.84
17.07
17.29
18.52
18.75

13.84
15.07
15.29
16.52
16.75

12.84
13.07
14.29
14.52
15.75

10.84
11.07
12.29
12.52
13.75

9.84
10.07
11.29
11.52
11.75

8.84
9.07
9.29
10.52
10.75

8.84
9.07
9.29
9.52
9.75

129
132
135
138
141

132
135
138
141
144

27.98
29.21
29.44
30.67
31.90

24.98
26.21
26.44
27.67
28.90

22.98
24.21
24.44
24.67
25.90

20.98
22.21
22.44
23.67
23.90

19.98
20.21
20.44
21.67
21.90

17.98
18.21
19.44
19.67
20.90

15.98
16.21
17.44
17.67
18.90

13.98
15.21
15.44
16.67
16.90

11.98
13.21
13.44
14.67
14.90

10.98
12.21
12.44
12.67
13.90

9.98
10.21
11.44
11.67
11.90

144
147
150
153
156

147
150
153
156
159

33.13
33.36
34.59
35.82
37.05

30.13
30.36
31.59
32.82
34.05

27.13
27.36
28.59
29.82
31.05

25.13
25.36
25.59
26.82
28.05

23.13
23.36
24.59
24.82
26.05

21.13
21.36
22.59
22.82
24.05

19.13
20.36
20.59
21.82
22.05

17.13
18.36
18.59
19.82
20.05

16.13
16.36
17.59
17.82
18.05

14.13
14.36
15.59
15.82
17.05

13.13
13.36
13.59
14.82
15.05

159
162
165
168
171

162
165
168
171
174

37.28
38.51
39.74
40.97
41.20

34.28
35.51
36.74
37.97
38.20

31.28
32.51
33.74
34.97
35.20

28.28
29.51
30.74
31.97
32.20

26.28
26.51
27.74
28.97
29.20

24.28
25.51
25.74
26.97
27.20

22.28
23.51
23.74
24.97
25.20

21.28
21.51
22.74
22.97
23.20

19.28
19.51
20.74
20.97
22.20

17.28
18.51
18.74
18.97
20.20

15.28
16.51
16.74
17.97
18.20

174
177
180
183
186

177
180
183
186
189

42.43
43.66
44.88
45.11
46.34

39.43
40.66
41.88
42.11
43.34

36.43
37.66
38.88
39.11
40.34

33.43
34.66
35.88
36.11
37.34

30.43
31.66
32.88
33.11
34.34

27.43
28.66
29.88
30.11
31.34

26.43
26.66
27.88
28.11
29.34

24.43
24.66
25.88
26.11
27.34

22.43
23.66
23.88
24.11
25.34

20.43
21.66
21.88
23.11
23.34

19.43
19.66
19.88
21.11
21.34

189
192
195
198
201

192
195
198
201
204

47.57
48.80
49.03
50.26
51.49

44.57
45.80
46.03
47.26
48.49

41.57
42.80
43.03
44.26
45.49

38.57
39.80
40.03
41.26
42.49

35.57
36.80
37.03
38.26
39.49

32.57
33.80
34.03
35.26
36.49

29.57
30.80
32.03
32.26
33.49

27.57
28.80
29.03
30.26
30.49

25.57
26.80
27.03
28.26
28.49

24.57
24.80
25.03
26.26
26.49

22.57
22.80
24.03
24.26
25.49

204
207
210
213
216

207
210
213
216
219

52.72
52.95
54.18
55.41
56.64

49.72
49.95
51.18
52.41
53.64

46.72
46.95
48.18
49.41
50.64

43.72
43.95
45.18
46.41
47.64

40.72
40.95
42.18
43.41
44.64

37.72
37.95
39.18
40.41
41.64

34.72
35.95
36.18
37.41
38.64

31.72
32.95
33.18
34.41
35.64

29.72
29.95
31.18
31.41
32.64

27.72
27.95
29.18
29.41
30.64

25.72
26.95
27.18
27.41
28.64

(Continued on next page)

Page 54

Page 55 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

SINGLE Persons—DAILY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357

$222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359

$56.87
58.10
59.33
60.56
60.79
62.02
63.25
64.47
64.70
65.93
67.16
68.39
68.62
69.85
71.08
72.31
73.54
73.77
75.00
76.23
77.46
78.69
79.92
80.15
81.38
82.61
83.84
85.06
86.29
86.52
87.75
88.98
90.21
91.44
92.67
93.90
94.13
95.36
96.59
97.82
99.01
99.16
100.32
100.47
101.62
101.78
102.93
103.08
104.23
105.39

$53.87
55.10
56.33
57.56
57.79
59.02
60.25
61.47
61.70
62.93
64.16
65.39
65.62
66.85
68.08
69.31
69.54
70.77
72.00
73.23
74.46
74.69
75.92
77.15
78.38
79.61
80.84
81.06
82.29
83.52
84.75
85.98
87.21
87.44
88.67
89.90
91.13
92.36
93.59
94.82
95.01
96.16
96.32
97.47
97.62
98.78
99.93
100.08
101.23
101.39

$50.87
52.10
53.33
54.56
54.79
56.02
57.25
58.47
58.70
59.93
61.16
62.39
62.62
63.85
65.08
66.31
66.54
67.77
69.00
70.23
70.46
71.69
72.92
74.15
75.38
75.61
76.84
78.06
79.29
80.52
81.75
81.98
83.21
84.44
85.67
86.90
88.13
89.36
89.59
90.82
92.01
92.16
93.32
94.47
94.62
95.78
95.93
97.08
97.23
98.39

$47.87
49.10
50.33
51.56
51.79
53.02
54.25
55.47
55.70
56.93
58.16
59.39
59.62
60.85
62.08
63.31
63.54
64.77
66.00
67.23
67.46
68.69
69.92
71.15
71.38
72.61
73.84
75.06
76.29
76.52
77.75
78.98
80.21
81.44
82.67
82.90
84.13
85.36
86.59
87.82
89.01
89.16
90.32
90.47
91.62
91.78
92.93
93.08
94.23
95.39

$44.87
46.10
47.33
48.56
48.79
50.02
51.25
52.47
52.70
53.93
55.16
56.39
56.62
57.85
59.08
60.31
60.54
61.77
63.00
64.23
64.46
65.69
66.92
68.15
68.38
69.61
70.84
72.06
72.29
73.52
74.75
75.98
77.21
77.44
78.67
79.90
81.13
82.36
83.59
84.82
85.01
86.16
86.32
87.47
87.62
88.78
89.93
90.08
91.23
91.39

$41.87
43.10
44.33
45.56
45.79
47.02
48.25
49.47
49.70
50.93
52.16
53.39
53.62
54.85
56.08
57.31
57.54
58.77
60.00
61.23
61.46
62.69
63.92
65.15
65.38
66.61
67.84
69.06
69.29
70.52
71.75
72.98
73.21
74.44
75.67
76.90
78.13
78.36
79.59
80.82
82.01
82.16
83.32
84.47
84.62
85.78
85.93
87.08
87.23
88.39

$39.87
40.10
41.33
42.56
43.79
44.02
45.25
46.47
47.70
47.93
49.16
50.39
51.62
51.85
53.08
54.31
55.54
55.77
57.00
58.23
59.46
59.69
60.92
62.15
63.38
63.61
64.84
66.06
67.29
67.52
68.75
69.98
71.21
71.44
72.67
73.90
75.13
75.36
76.59
77.82
79.01
79.16
80.32
80.47
81.62
81.78
82.93
83.08
84.23
85.39

$36.87
37.10
38.33
39.56
40.79
41.02
42.25
43.47
44.70
44.93
46.16
47.39
48.62
48.85
50.08
51.31
52.54
52.77
54.00
55.23
56.46
56.69
57.92
59.15
60.38
60.61
61.84
63.06
64.29
64.52
65.75
66.98
68.21
68.44
69.67
70.90
72.13
72.36
73.59
74.82
75.01
76.16
76.32
77.47
77.62
78.78
79.93
80.08
81.23
81.39

$33.87
34.10
35.33
36.56
37.79
38.02
39.25
40.47
41.70
41.93
43.16
44.39
45.62
45.85
47.08
48.31
49.54
49.77
51.00
52.23
53.46
53.69
54.92
56.15
57.38
57.61
58.84
60.06
61.29
61.52
62.75
63.98
65.21
65.44
66.67
67.90
69.13
69.36
70.59
71.82
72.01
73.16
73.32
74.47
74.62
75.78
75.93
77.08
77.23
78.39

$30.87
32.10
32.33
33.56
34.79
35.02
36.25
37.47
38.70
38.93
40.16
41.39
42.62
42.85
44.08
45.31
46.54
46.77
48.00
49.23
50.46
50.69
51.92
53.15
54.38
54.61
55.84
57.06
58.29
58.52
59.75
60.98
62.21
62.44
63.67
64.90
66.13
66.36
67.59
68.82
69.01
70.16
70.32
71.47
71.62
72.78
72.93
74.08
74.23
75.39

$28.87
30.10
30.33
31.56
31.79
33.02
33.25
34.47
35.70
35.93
37.16
38.39
39.62
39.85
41.08
42.31
43.54
43.77
45.00
46.23
47.46
47.69
48.92
50.15
51.38
51.61
52.84
54.06
55.29
55.52
56.75
57.98
59.21
59.44
60.67
61.90
63.13
63.36
64.59
65.82
66.01
67.16
67.32
68.47
68.62
69.78
69.93
71.08
71.23
72.39

359
361
363
365
367
369
371
373
375
377

361
363
365
367
369
371
373
375
377
379

105.54
106.69
106.85
108.00
108.15
109.31
110.46
110.61
111.76
111.92

102.54
102.69
103.85
105.00
105.15
106.31
106.46
107.61
107.76
108.92

98.54
99.69
100.85
101.00
102.15
102.31
103.46
103.61
104.76
105.92

95.54
96.69
96.85
98.00
98.15
99.31
100.46
100.61
101.76
101.92

92.54
92.69
93.85
94.00
95.15
96.31
96.46
97.61
97.76
98.92

88.54
89.69
90.85
91.00
92.15
92.31
93.46
93.61
94.76
95.92

85.54
86.69
86.85
88.00
88.15
89.31
89.46
90.61
91.76
91.92

82.54
82.69
83.85
84.00
85.15
86.31
86.46
87.61
87.76
88.92

78.54
79.69
80.85
81.00
82.15
82.31
83.46
83.61
84.76
84.92

75.54
76.69
76.85
78.00
78.15
79.31
79.46
80.61
81.76
81.92

72.54
73.69
73.85
75.00
75.15
76.31
76.46
77.61
77.76
78.92

379
381
383
385
387
389

381
383
385
387
389
391

113.07
113.22
114.38
114.53
115.68
116.84

109.07
110.22
111.38
111.53
112.68
112.84

106.07
107.22
107.38
108.53
108.68
109.84

103.07
103.22
104.38
104.53
105.68
106.84

99.07
100.22
101.38
101.53
102.68
102.84

96.07
97.22
97.38
98.53
98.68
99.84

93.07
93.22
94.38
94.53
95.68
96.84

89.07
90.22
91.38
91.53
92.68
92.84

86.07
87.22
87.38
88.53
88.68
89.84

83.07
83.22
84.38
84.53
85.68
86.84

79.07
80.22
81.38
81.53
82.68
82.84

$391 and over

Do not use this table. See page 37 for instructions.

Page 55

Page 56 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—DAILY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
27
30
33
36

$27
30
33
36
39

7.65%
$2.18
2.41
2.64
3.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

39
42
45
48
51

42
45
48
51
54

4.10
4.33
5.56
5.79
6.02

3.10
3.33
3.56
4.79
5.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

54
57
60
63
66

57
60
63
66
69

6.25
7.48
7.70
7.93
9.16

5.25
6.48
6.70
6.93
7.16

4.25
4.48
5.70
5.93
6.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

69
72
75
78
81

72
75
78
81
84

9.39
9.62
10.85
11.08
11.31

8.39
8.62
8.85
10.08
10.31

7.39
7.62
7.85
8.08
9.31

5.39
6.62
6.85
7.08
8.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

84
87
90
93
96

87
90
93
96
99

11.54
12.77
13.00
14.23
14.46

10.54
11.77
12.00
12.23
12.46

9.54
9.77
11.00
11.23
11.46

8.54
8.77
9.00
10.23
10.46

7.54
7.77
8.00
9.23
9.46

6.54
6.77
7.00
7.23
8.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

99
102
105
108
111

102
105
108
111
114

15.69
15.92
17.15
17.38
18.61

13.69
13.92
15.15
15.38
16.61

12.69
12.92
13.15
13.38
14.61

10.69
11.92
12.15
12.38
13.61

9.69
10.92
11.15
11.38
11.61

8.69
8.92
10.15
10.38
10.61

7.69
7.92
8.15
9.38
9.61

7.69
7.92
8.15
8.38
8.61

7.69
7.92
8.15
8.38
8.61

7.69
7.92
8.15
8.38
8.61

7.69
7.92
8.15
8.38
8.61

114
117
120
123
126

117
120
123
126
129

18.84
19.07
20.29
20.52
21.75

16.84
18.07
18.29
19.52
19.75

14.84
16.07
16.29
17.52
17.75

13.84
14.07
14.29
15.52
15.75

12.84
13.07
13.29
14.52
14.75

11.84
12.07
12.29
12.52
13.75

9.84
11.07
11.29
11.52
12.75

8.84
9.07
10.29
10.52
10.75

8.84
9.07
9.29
9.52
9.75

8.84
9.07
9.29
9.52
9.75

8.84
9.07
9.29
9.52
9.75

129
132
135
138
141

132
135
138
141
144

21.98
23.21
23.44
24.67
24.90

19.98
21.21
21.44
22.67
22.90

18.98
19.21
20.44
20.67
20.90

16.98
17.21
18.44
18.67
19.90

14.98
16.21
16.44
16.67
17.90

13.98
14.21
15.44
15.67
15.90

12.98
13.21
13.44
14.67
14.90

11.98
12.21
12.44
13.67
13.90

9.98
11.21
11.44
11.67
12.90

9.98
10.21
10.44
10.67
10.90

9.98
10.21
10.44
10.67
10.90

144
147
150
153
156

147
150
153
156
159

25.13
26.36
26.59
27.82
28.05

24.13
24.36
25.59
25.82
26.05

22.13
22.36
23.59
23.82
25.05

20.13
21.36
21.59
21.82
23.05

18.13
19.36
19.59
20.82
21.05

17.13
17.36
17.59
18.82
19.05

15.13
16.36
16.59
16.82
18.05

14.13
14.36
15.59
15.82
16.05

13.13
13.36
14.59
14.82
15.05

12.13
12.36
12.59
13.82
14.05

11.13
11.36
11.59
11.82
13.05

159
162
165
168
171

162
165
168
171
174

29.28
29.51
30.74
30.97
32.20

27.28
27.51
28.74
28.97
30.20

25.28
26.51
26.74
26.97
28.20

23.28
24.51
24.74
25.97
26.20

22.28
22.51
22.74
23.97
24.20

20.28
20.51
21.74
21.97
23.20

18.28
18.51
19.74
19.97
21.20

17.28
17.51
17.74
18.97
19.20

15.28
16.51
16.74
16.97
18.20

14.28
15.51
15.74
15.97
16.20

13.28
13.51
14.74
14.97
15.20

174
177
180
183
186

177
180
183
186
189

32.43
32.66
33.88
34.11
35.34

30.43
31.66
31.88
33.11
33.34

28.43
29.66
29.88
31.11
31.34

27.43
27.66
27.88
29.11
29.34

25.43
25.66
26.88
27.11
28.34

23.43
23.66
24.88
25.11
26.34

21.43
22.66
22.88
24.11
24.34

19.43
20.66
20.88
22.11
22.34

18.43
18.66
19.88
20.11
20.34

17.43
17.66
17.88
19.11
19.34

16.43
16.66
16.88
17.11
18.34

189
192
195
198
201

192
195
198
201
204

35.57
36.80
37.03
38.26
38.49

33.57
34.80
35.03
36.26
36.49

32.57
32.80
34.03
34.26
34.49

30.57
30.80
32.03
32.26
33.49

28.57
29.80
30.03
30.26
31.49

26.57
27.80
28.03
29.26
29.49

24.57
25.80
26.03
27.26
27.49

23.57
23.80
25.03
25.26
25.49

21.57
21.80
23.03
23.26
24.49

19.57
20.80
21.03
21.26
22.49

18.57
18.80
20.03
20.26
20.49

204
207
210
213
216

207
210
213
216
219

38.72
39.95
40.18
41.41
41.64

37.72
37.95
39.18
39.41
39.64

35.72
35.95
37.18
37.41
38.64

33.72
34.95
35.18
35.41
36.64

31.72
32.95
33.18
34.41
34.64

30.72
30.95
31.18
32.41
32.64

28.72
28.95
30.18
30.41
31.64

26.72
26.95
28.18
28.41
29.64

24.72
25.95
26.18
27.41
27.64

22.72
23.95
24.18
25.41
25.64

21.72
21.95
22.18
23.41
23.64

219
222
225
228
231

222
225
228
231
234

42.87
43.10
44.33
44.56
45.79

40.87
41.10
42.33
42.56
43.79

38.87
40.10
40.33
40.56
41.79

36.87
38.10
38.33
39.56
39.79

35.87
36.10
36.33
37.56
37.79

33.87
34.10
35.33
35.56
36.79

31.87
32.10
33.33
33.56
34.79

29.87
31.10
31.33
32.56
32.79

27.87
29.10
29.33
30.56
30.79

26.87
27.10
28.33
28.56
28.79

24.87
25.10
26.33
26.56
27.79

(Continued on next page)

Page 56

Page 57 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

MARRIED Persons—DAILY Payroll Period (Caution: See Note on page 37.)
(For Wages Paid Through December 2004)
And the wages are –
At least

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367

$237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369

$46.02
46.25
47.47
47.70
48.93
49.16
50.39
51.62
52.85
53.08
54.31
55.54
56.77
57.00
58.23
59.46
60.69
60.92
62.15
63.38
64.61
64.84
66.06
67.29
68.52
68.75
69.98
71.21
72.44
72.67
73.90
75.13
76.36
76.59
77.82
79.01
79.16
80.32
80.47
81.62
81.78
82.93
83.08
84.23
84.39
85.54
85.69
86.85
87.00
88.15

$44.02
45.25
45.47
46.70
46.93
47.16
48.39
48.62
49.85
50.08
51.31
52.54
53.77
54.00
55.23
56.46
57.69
57.92
59.15
60.38
61.61
61.84
63.06
64.29
65.52
65.75
66.98
68.21
69.44
69.67
70.90
72.13
73.36
73.59
74.82
76.01
76.16
77.32
77.47
78.62
78.78
79.93
80.08
81.23
81.39
82.54
82.69
83.85
84.00
85.15

$42.02
43.25
43.47
44.70
44.93
46.16
46.39
47.62
47.85
48.08
49.31
49.54
50.77
51.00
52.23
53.46
54.69
54.92
56.15
57.38
58.61
58.84
60.06
61.29
62.52
62.75
63.98
65.21
66.44
66.67
67.90
69.13
70.36
70.59
71.82
73.01
73.16
74.32
74.47
75.62
75.78
76.93
77.08
78.23
78.39
79.54
79.69
80.85
81.00
82.15

$41.02
41.25
41.47
42.70
42.93
44.16
44.39
45.62
45.85
47.08
47.31
48.54
48.77
49.00
50.23
50.46
51.69
51.92
53.15
54.38
55.61
55.84
57.06
58.29
59.52
59.75
60.98
62.21
63.44
63.67
64.90
66.13
67.36
67.59
68.82
70.01
70.16
71.32
71.47
72.62
72.78
73.93
74.08
75.23
75.39
76.54
76.69
77.85
78.00
79.15

$39.02
39.25
40.47
40.70
41.93
42.16
43.39
43.62
43.85
45.08
45.31
46.54
46.77
48.00
48.23
49.46
49.69
49.92
51.15
51.38
52.61
52.84
54.06
55.29
56.52
56.75
57.98
59.21
60.44
60.67
61.90
63.13
64.36
64.59
65.82
67.01
67.16
68.32
68.47
69.62
69.78
70.93
71.08
72.23
72.39
73.54
73.69
74.85
75.00
76.15

$37.02
37.25
38.47
38.70
39.93
40.16
41.39
41.62
42.85
43.08
44.31
44.54
44.77
46.00
46.23
47.46
47.69
48.92
49.15
50.38
50.61
50.84
52.06
52.29
53.52
53.75
54.98
56.21
57.44
57.67
58.90
60.13
61.36
61.59
62.82
64.01
64.16
65.32
65.47
66.62
66.78
67.93
68.08
69.23
69.39
70.54
70.69
71.85
72.00
73.15

$35.02
36.25
36.47
37.70
37.93
38.16
39.39
39.62
40.85
41.08
42.31
42.54
43.77
44.00
45.23
45.46
45.69
46.92
47.15
48.38
48.61
49.84
50.06
51.29
51.52
51.75
52.98
53.21
54.44
54.67
55.90
57.13
58.36
58.59
59.82
61.01
61.16
62.32
62.47
63.62
63.78
64.93
65.08
66.23
66.39
67.54
67.69
68.85
69.00
70.15

$33.02
34.25
34.47
35.70
35.93
37.16
37.39
38.62
38.85
39.08
40.31
40.54
41.77
42.00
43.23
43.46
44.69
44.92
46.15
46.38
46.61
47.84
48.06
49.29
49.52
50.75
50.98
52.21
52.44
52.67
53.90
54.13
55.36
55.59
56.82
58.01
58.16
59.32
59.47
60.62
60.78
61.93
62.08
63.23
63.39
64.54
64.69
65.85
66.00
67.15

$32.02
32.25
33.47
33.70
33.93
35.16
35.39
36.62
36.85
38.08
38.31
39.54
39.77
41.00
41.23
41.46
42.69
42.92
44.15
44.38
45.61
45.84
47.06
47.29
47.52
48.75
48.98
50.21
50.44
51.67
51.90
53.13
53.36
54.59
54.82
55.01
56.16
56.32
56.47
57.62
57.78
58.93
59.08
60.23
60.39
61.54
61.69
62.85
63.00
64.15

$30.02
30.25
31.47
31.70
32.93
33.16
34.39
34.62
34.85
36.08
36.31
37.54
37.77
39.00
39.23
40.46
40.69
41.92
42.15
42.38
43.61
43.84
45.06
45.29
46.52
46.75
47.98
48.21
48.44
49.67
49.90
51.13
51.36
52.59
52.82
54.01
54.16
54.32
54.47
55.62
55.78
55.93
57.08
57.23
57.39
58.54
58.69
59.85
60.00
61.15

$28.02
29.25
29.47
29.70
30.93
31.16
32.39
32.62
33.85
34.08
35.31
35.54
35.77
37.00
37.23
38.46
38.69
39.92
40.15
41.38
41.61
42.84
43.06
43.29
44.52
44.75
45.98
46.21
47.44
47.67
48.90
49.13
49.36
50.59
50.82
52.01
52.16
52.32
53.47
53.62
53.78
54.93
55.08
55.23
55.39
56.54
56.69
56.85
58.00
58.15

369
371
373
375
377
379
381
383
385
387

371
373
375
377
379
381
383
385
387
389

88.31
89.46
89.61
90.76
90.92
92.07
92.22
93.38
93.53
94.68

85.31
86.46
86.61
87.76
87.92
89.07
89.22
90.38
90.53
91.68

82.31
83.46
83.61
84.76
84.92
86.07
86.22
87.38
87.53
88.68

79.31
80.46
80.61
81.76
81.92
83.07
83.22
84.38
84.53
85.68

76.31
77.46
77.61
78.76
78.92
80.07
80.22
81.38
81.53
82.68

73.31
74.46
74.61
75.76
75.92
77.07
77.22
78.38
78.53
79.68

70.31
71.46
71.61
72.76
72.92
74.07
74.22
75.38
75.53
76.68

67.31
68.46
68.61
69.76
69.92
71.07
71.22
72.38
72.53
73.68

64.31
65.46
65.61
66.76
66.92
68.07
68.22
69.38
69.53
70.68

61.31
62.46
62.61
63.76
63.92
65.07
65.22
66.38
66.53
67.68

58.31
59.46
59.61
60.76
60.92
62.07
62.22
63.38
63.53
64.68

389
391
393
395
397

391
393
395
397
399

94.84
95.99
96.14
97.29
97.45

91.84
92.99
93.14
94.29
94.45

88.84
89.99
90.14
91.29
91.45

85.84
86.99
87.14
88.29
88.45

82.84
83.99
84.14
85.29
85.45

79.84
80.99
81.14
82.29
82.45

76.84
77.99
78.14
79.29
79.45

73.84
74.99
75.14
76.29
76.45

70.84
71.99
72.14
73.29
73.45

67.84
68.99
69.14
70.29
70.45

64.84
65.99
66.14
67.29
67.45

$399 and over

Do not use this table. See page 37 for instructions.

Page 57

Page 58 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Tables for Withholding on
Distributions of Indian Gaming
Profits to Tribal Members
If you make certain payments to members of Indian tribes
from gaming profits, you must withhold Federal income
tax. You must withhold if: (a) the total payment to a member for the year is over $8,000 and (b) the payment is from
the net revenues of class II or class III gaming activities
(classified by the Indian Gaming Regulatory Act) conducted or licensed by the tribes.
A class I gaming activity is not subject to this withholding requirement. Class I activities are social games
solely for prizes of minimal value or traditional forms of
Indian gaming engaged in as part of tribal ceremonies or
celebrations.
Class II. Class II includes: (a) bingo and similar games,
such as pull tabs, punch boards, tip jars, lotto, and instant
bingo, and (b) card games that are authorized by the state
or that are not explicitly prohibited by the state and played
at a location within the state.
Class III. A class III gaming activity is any gaming that is
not class I or class II. Class III includes horse racing, dog
racing, jai alai, casino gaming, and slot machines.

Withholding Tables
To figure the amount of tax to withhold each time you make
a payment, use the table on page 59 for the period for

Page 58

which you make payments. For example, if you make
payments weekly, use Table 1; if you make payments
monthly, use Table 4. If the total payments to an individual
for the year are $8,000 or less, no withholding is required.
Example: A tribal member is paid monthly. The monthly
payment is $5,000. Using Table 4, Monthly Distribution
Period, figure the withholding as follows:
Subtract $3,092 from the $5,000 payment for a remainder of $1,908. Multiply this amount by 25%, for a total of
$477.00. Add $333.95, for total withholding of $810.95.
Depositing and reporting withholding. Combine the Indian gaming withholding with all other nonpayroll withholding (e.g., backup withholding and withholding on gambling
winnings). Generally, you must deposit the amounts withheld by electronic funds transfer or at an authorized financial institution using Form 8109, Federal Tax Deposit
Coupon. See Circular E (Pub. 15), Employer’s Tax Guide,
for a detailed discussion of the deposit requirements.
Report Indian gaming withholding on Form 945, Annual
Return of Withheld Federal Income Tax. For more information, see Form 945 and its instructions. Also, report the
payments and withholding to tribal members and to the
IRS on Form 1099-MISC, Miscellaneous Income (see the
Instructions for Forms 1099-MISC).

Page 59 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
Tables for All Individuals
(For Payments Made Through December 2004)
Table 1—WEEKLY DISTRIBUTION PERIOD

Table 2—BIWEEKLY DISTRIBUTION PERIOD

If the amount of the
payment is:

If the amount of the
payment is:

The amount of income tax
to withhold is:

Not over

$154

Over—

But not over—

$154
$291
$713
$1,509

$291
$713
$1,509

$0

10%
$13.70 plus 15%
$77.00 plus 25%

of excess over—
$154
$291
$713

$276.00 plus 28%

$1,509

The amount of income tax
to withhold is:

Not over

$308

Over—

But not over—

$308
$583
$1,427
$3,017

$583
$1,427
$3,017

$0
of excess over—
10%
$27.50 plus 15%
$154.10 plus 25%
$551.60 plus 28%

$308
$583
$1,427
$3,017

Table 3—SEMIMONTHLY DISTRIBUTION PERIOD

Table 4—MONTHLY DISTRIBUTION PERIOD

If the amount of the
payment is:

If the amount of the
payment is:

The amount of income tax
to withhold is:

Not over

$333

Over—
$333
$631
$1,546
$3,269

But not over—
$631
$1,546
$3,269

$0
of excess over—
10%
$29.80 plus 15%

$333
$631
$1,546
$3,269

$167.05 plus 25%
$597.80 plus 28%

The amount of income tax
to withhold is:

Not over

$667

Over—
$667
$1,263
$3,092
$6,538

But not over—
$1,263
$3,092
$6,538

$0
of excess over—
10%
$59.60 plus 15%
$333.95 plus 25%
$1,195.45 plus 28%

$667
$1,263
$3,092
$6,538

Table 5—QUARTERLY DISTRIBUTION PERIOD

Table 6—SEMIANNUAL DISTRIBUTION PERIOD

If the amount of the
payment is:

If the amount of the
payment is:
Not over
$4,000

The amount of income tax
to withhold is:

Not over

$2,000

Over—
$2,000
$3,788

But not over—

$9,275
$19,613

$3,788
$9,275
$19,613

$0
of excess over—
10%
$178.80 plus 15%

$2,000
$3,788
$9,275

$1,001.85 plus 25%
$3,586.35 plus 28%

$19,613

Over—
$4,000
$7,575
$18,550
$39,225

The amount of income tax
to withhold is:
$0

But not over—
$7,575
$18,550
$39,225

of excess over—
10%
$357.50 plus 15%

$4,000
$7,575
$18,550
$39,225

$2,003.75 plus 25%
$7,172.50 plus 28%

Table 7—ANNUAL DISTRIBUTION PERIOD

Table 8—DAILY or MISCELLANEOUS DISTRIBUTION
PERIOD

If the amount of the
payment is:

If the amount of the
payment is:

The amount of income tax
to withhold is:

Not over

$8,000

Over—
$8,000

But not over—
$15,150
$37,100
$78,450

$15,150
$37,100
$78,450

$0

10%
$715.00 plus 15%
$4,007.50 plus 25%
$14,345.00 plus 28%

of excess over—
$8,000
$15,150
$37,100
$78,450

The amount of income tax
to withhold is:

Not over

$30.80

$0

Over—
$30.80

But not over—
$58.30
$142.70

10%

$58.30
$142.70
$301.70

$301.70

of excess over—
$2.75 plus 15%
$15.41 plus 25%
$55.16 plus 28%

$30.80
$58.30
$142.70
$301.70

Page 59

Page 60 of 64 of Publication 15-T

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Page 60

Page 61 of 64 of Publication 15-T

9:59 - 5-JUN-2003

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Form W-4 (2003)
Purpose. Complete Form W-4 so that your
employer can withhold the correct Federal
income tax from your pay. Because your tax situation may change, you may want to refigure
your withholding each year.
Exemption from withholding. If you are
exempt, complete only lines 1, 2, 3, 4, and 7 and
sign the form to validate it. Your exemption for
2003 expires February 16, 2004. See Pub. 505,
Tax Withholding and Estimated Tax.
Note: You cannot claim exemption from withholding if: (a) your income exceeds $750 and
includes more than $250 of unearned income
(e.g., interest and dividends) and (b) another
person can claim you as a dependent on their
tax return.
Basic instructions. If you are not exempt, complete the Personal Allowances Worksheet
below. The worksheets on page 2 adjust your
withholding allowances based on itemized

deductions, certain credits, adjustments to
income, or two-earner/two-job situations. Complete all worksheets that apply. However, you
may claim fewer (or zero) allowances.
Head of household. Generally, you may claim
head of household filing status on your tax
return only if you are unmarried and pay more
than 50% of the costs of keeping up a home for
yourself and your dependent(s) or other qualifying individuals. See line E below.
Tax credits. You can take projected tax credits
into account in figuring your allowable number of
withholding allowances. Credits for child or
dependent care expenses and the child tax
credit may be claimed using the Personal
Allowances Worksheet below. See Pub. 919,
How Do I Adjust My Tax Withholding? for information on converting your other credits into
withholding allowances.
Nonwage income. If you have a large amount of
nonwage income, such as interest or dividends,
consider making estimated tax payments using

Form 1040-ES, Estimated Tax for Individuals.
Otherwise, you may owe additional tax.
Two earners/two jobs. If you have a working
spouse or more than one job, figure the total
number of allowances you are entitled to claim
on all jobs using worksheets from only one Form
W-4. Your withholding usually will be most accurate when all allowances are claimed on the
Form W-4 for the highest paying job and zero
allowances are claimed on the others.
Nonresident alien. If you are a nonresident
alien, see the Instructions for Form 8233 before
completing this Form W-4.
Check your withholding. After your Form W-4
takes effect, use Pub. 919 to see how the dollar
amount you are having withheld compares to
your projected total tax for 2003. See Pub. 919,
especially if your earnings exceed $125,000
(Single) or $175,000 (Married).
Recent name change? If your name on line 1
differs from that shown on your social security
card, call 1-800-772-1213 for a new social security card.

Personal Allowances Worksheet (Keep for your records.)

A

Enter “1” for yourself if no one else can claim you as a dependent
● You are single and have only one job; or
B Enter “1” if:
● You are married, have only one job, and your spouse does not work; or
● Your wages from a second job or your spouse’s wages (or the total of both) are $1,000 or less.

A

B

C Enter “1” for your spouse. But, you may choose to enter “-0-” if you are married and have either a working spouse or
more than one job. (Entering “-0-” may help you avoid having too little tax withheld.)
C
D Enter number of dependents (other than your spouse or yourself) you will claim on your tax return
D
E Enter “1” if you will file as head of household on your tax return (see conditions under Head of household above)
E
F Enter “1” if you have at least $1,500 of child or dependent care expenses for which you plan to claim a credit
F
(Note: Do not include child support payments. See Pub. 503, Child and Dependent Care Expenses, for details.)
G Child Tax Credit (including additional child tax credit):
● If your total income will be between $15,000 and $42,000 ($20,000 and $65,000 if married), enter “1” for each eligible child plus 1 additional
if you have three to five eligible children or 2 additional if you have six or more eligible children.
● If your total income will be between $42,000 and $80,000 ($65,000 and $115,000 if married), enter “1” if you have one or two eligible children,
“2” if you have three eligible children, “3” if you have four eligible children, or “4” if you have five or more eligible children.
G

H Add lines A through G and enter total here. Note: This may be different from the number of exemptions you claim on your tax return.
H
● If you plan to itemize or claim adjustments to income and want to reduce your withholding, see the Deductions
and Adjustments Worksheet on page 2.
For accuracy,
complete all
● If you have more than one job or are married and you and your spouse both work and the combined earnings
worksheets
from all jobs exceed $35,000, see the Two-Earner/Two-Job Worksheet on page 2 to avoid having too little tax
that apply.
withheld.
● If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 below.

Cut here and give Form W-4 to your employer. Keep the top part for your records.

Form

W-4

Employee’s Withholding Allowance Certificate

Department of the Treasury
Internal Revenue Service

1

For Privacy Act and Paperwork Reduction Act Notice, see page 2.

Type or print your first name and middle initial
Home address (number and street or rural route)

City or town, state, and ZIP code

Last name

2

OMB No. 1545-0010

2003
Your social security number

3
Single
Married
Married, but withhold at higher Single rate.
Note: If married, but legally separated, or spouse is a nonresident alien, check the “Single” box.
4

If your last name differs from that shown on your social security
card, check here. You must call 1-800-772-1213 for a new card. 䊳

5
6
7

5
Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2)
6 $
Additional amount, if any, you want withheld from each paycheck
I claim exemption from withholding for 2003, and I certify that I meet both of the following conditions for exemption:
● Last year I had a right to a refund of all Federal income tax withheld because I had no tax liability and
● This year I expect a refund of all Federal income tax withheld because I expect to have no tax liability.

If you meet both conditions, write “Exempt” here
7

Under penalties of perjury, I certify that I am entitled to the number of withholding allowances claimed on this certificate, or I am entitled to claim exempt status.

Employee’s signature
(Form is not valid
unless you sign it.) 䊳
8

Date

Employer’s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS.)

9

Office code
(optional)

10

Employer identification number

Cat. No. 10220Q

Page 61

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Form W-4 (2003)

Page

2

Deductions and Adjustments Worksheet
Note: Use this worksheet only if you plan to itemize deductions, claim certain credits, or claim adjustments to income on
1 Enter an estimate of your 2003 itemized deductions. These include qualifying home mortgage interest,
charitable contributions, state and local taxes, medical expenses in excess of 7.5% of your income, and
miscellaneous deductions. (For 2003, you may have to reduce your itemized deductions if your income
is over $139,500 ($69,750 if married filing separately). See Worksheet 3 in Pub. 919 for details.)
1
$7,950 if married filing jointly or qualifying widow(er)
$7,000 if head of household
2
2 Enter:
$4,750 if single
$3,975 if married filing separately
3 Subtract line 2 from line 1. If line 2 is greater than line 1, enter “-0-”
3
4 Enter an estimate of your 2003 adjustments to income, including alimony, deductible IRA contributions, and student loan interest
4
5 Add lines 3 and 4 and enter the total. Include any amount for credits from Worksheet 7 in Pub. 919
5
6 Enter an estimate of your 2003 nonwage income (such as dividends or interest)
6
7 Subtract line 6 from line 5. Enter the result, but not less than “-0-”
7
8 Divide the amount on line 7 by $3,000 and enter the result here. Drop any fraction
8
9 Enter the number from the Personal Allowances Worksheet, line H, page 1
9
10 Add lines 8 and 9 and enter the total here. If you plan to use the Two-Earner/Two-Job Worksheet, also
enter this total on line 1 below. Otherwise, stop here and enter this total on Form W-4, line 5, page 1
10

your 2003 tax return.

$
$

$
$
$
$
$

Two-Earner/Two-Job Worksheet
Note: Use this worksheet only if the instructions under line H on page 1 direct you here.
1 Enter the number from line H, page 1 (or from line 10 above if you used the Deductions and Adjustments Worksheet)
2 Find the number in Table 1 below that applies to the lowest paying job and enter it here
If line 1 is more than or equal to line 2, subtract line 2 from line 1. Enter the result here (if zero, enter
“-0-”) and on Form W-4, line 5, page 1. Do not use the rest of this worksheet
Note: If line 1 is less than line 2, enter “-0-” on Form W-4, line 5, page 1. Complete lines 4–9 below to
calculate the additional withholding amount necessary to avoid a year-end tax bill.

1
2

3

4
5
6
7
8
9

Enter the number from line 2 of this worksheet
4
Enter the number from line 1 of this worksheet
5
Subtract line 5 from line 4
Find the amount in Table 2 below that applies to the highest paying job and enter it here
Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed
Divide line 8 by the number of pay periods remaining in 2003. For example, divide by 26 if you are paid
every two weeks and you complete this form in December 2002. Enter the result here and on Form W-4,
line 6, page 1. This is the additional amount to be withheld from each paycheck

3

6
7
8

$
$

9

$

Table 1: Two-Earner/Two-Job Worksheet
Married Filing Jointly
If wages from LOWEST
paying job are—
$0
4,001
9,001
15,001
20,001
25,001
33,001
38,001

-

Enter on
line 2 above

$4,000
9,000
15,000
20,000
25,000
33,000
38,000
44,000

0
1
2
3
4
5
6
7

All Others

If wages from LOWEST
paying job are—
44,001
50,001
60,001
70,001
90,001
100,001
115,001
125,001

- 50,000
- 60,000
- 70,000
- 90,000
- 100,000
- 115,000
- 125,000
and over

Enter on
line 2 above
8
9
10
11
12
13
14
15

If wages from LOWEST
paying job are—
$0
6,001
11,001
18,001
25,001
29,001
40,001
55,001

Enter on
line 2 above

- $6,000
- 11,000
- 18,000
- 25,000
- 29,000
- 40,000
- 55,000
- 75,000

0
1
2
3
4
5
6
7

If wages from LOWEST
paying job are—
75,001 - 100,000
100,001 - 110,000
110,001 and over

Enter on
line 2 above
8
9
10

Table 2: Two-Earner/Two-Job Worksheet
Married Filing Jointly
If wages from HIGHEST
paying job are—
$0
50,001
100,001
150,001
270,001

- $50,000
- 100,000
- 150,000
- 270,000
and over

Enter on
line 7 above
$450
800
900
1,050
1,200

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on
this form to carry out the Internal Revenue laws of the United States. The Internal
Revenue Code requires this information under sections 3402(f)(2)(A) and 6109 and
their regulations. Failure to provide a properly completed form will result in your
being treated as a single person who claims no withholding allowances;
providing fraudulent information may also subject you to penalties. Routine uses
of this information include giving it to the Department of Justice for civil and criminal
litigation, to cities, states, and the District of Columbia for use in administering their
tax laws, and using it in the National Directory of New Hires. We may also disclose
this information to Federal and state agencies to enforce Federal nontax criminal
laws and to combat terrorism.
You are not required to provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the form displays a valid OMB

Page 62

All Others
If wages from HIGHEST
paying job are—
$0
30,001
70,001
140,001
300,001

- $30,000
- 70,000
- 140,000
- 300,000
and over

Enter on
line 7 above
$450
800
900
1,050
1,200

control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return information are confidential,
as required by Code section 6103.
The time needed to complete this form will vary depending on individual
circumstances. The estimated average time is: Recordkeeping, 46 min.; Learning
about the law or the form, 13 min.; Preparing the form, 59 min. If you have
comments concerning the accuracy of these time estimates or suggestions for
making this form simpler, we would be happy to hear from you. You can write to the
Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA
95743-0001. Do not send the tax form to this address. Instead, give it to your
employer.

Page 63 of 64 of Publication 15-T

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Notice to Employees
Changes in Income Tax Withholding
New withholding tables may reduce the amount of income
tax withheld from your wages.
The reductions in tax withholding are due to the reduction in
the current 27% and higher tax brackets and widening of the
10% tax bracket.
The new tables, prescribed by the Department of the
Treasury, reflect a change resulting from the Jobs and Growth
Tax Relief Reconciliation Act of 2003.
If you do not want to have your withholding reduced, you
may want to file a new Form W-4, Employee’s Withholding
Allowance Certificate, with your employer. You may claim
fewer withholding allowances on line 5 or request additional
amounts to be withheld on line 6. For additional help, get IRS
Publication 919, How Do I Adjust My Tax Withholding? or
visit the IRS website at www.irs.gov and use the
“Withholding Calculator.”

Page 63

Page 64 of 64 of Publication 15-T

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Quick and Easy Access to Tax Help and Forms
Personal Computer

Phone

You can access the IRS Web Site
24 hours a day, 7 days a week, at
www.irs.gov to:

You can order forms and publications
and receive automated information 24
hours a day, 7 days a week, by phone.

● Download forms, instructions, and publications
● Order IRS products on-line.

Forms and Publications

● Search publications on-line by topic or keyword

Call 1-800-TAX-FORM (1-800-829-3676) to order current
year forms, instructions, and publications, and prior year
forms and instructions. You should receive your order within
10 days.

● Figure your withholding allowances using our W-4
calculator

TeleTax Topics

● Send us comments or request help by e-mail

Call 1-800-829-4477 to listen to pre-recorded messages
covering about 150 tax topics.

● See answers to frequently asked tax questions

● Sign up to receive local and national tax news by
e-mail
You can also reach us using File Transfer Protocol at
ftp.irs.gov

Fax
You can get over 100 of the most
requested forms and instructions
24 hours a day, 7 days a week, by fax.
Just call 703-368-9694 from the
telephone connected to the fax
machine.
For help with transmission problems, call 703-487-4608.

Walk-In
You can pick up some of the most
requested forms, instructions, and
publications at many IRS offices, post
offices, and libraries. Some city and
county government offices, credit
unions, grocery stores, office supply stores, and copy
centers have an extensive collection of products available to
photocopy or print from a CD-ROM.

CD-ROM
Order Pub. 1796, Federal Tax Products
on CD-ROM, and get:

Long-distance charges may apply.

Mail
You can order forms, instructions, and
publications by completing the order
blank inside the back cover. You should
receive your order within 10 days after
we receive your request.

● Current year forms, instructions, and publications
● Prior year forms, instructions, and publications
● Frequently requested tax forms that may be filled
in electronically, printed out for submission, and
saved for recordkeeping
● The Internal Revenue Bulletin
Buy the CD-ROM on the Internet at www.irs.gov/cdorders
from the National Technical Information Service (NTIS) for
$22 (no handling fee) or call 1-877-CDFORMS
(1-877-233-6767) toll free to buy the CD-ROM for $22 (plus
a $5 handling fee).

Internal Revenue Service
WADC–9999
Rancho Cordova, CA 95743-9999

Official Business
Penalty for Private Use $300

Page 64

Deliver to Payroll Department

PRSRT STD
Postage and Fees Paid
Internal Revenue Service

Permit No. G-48