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Department of the Treasury
Internal Revenue Service
Notice 1036
(Rev. December 2006)

Early Release Copies of 2007 Income
Tax Withholding and Advance
Earned Income Credit Payment
Tables

Wage Bracket Income Tax Withholding
Tables

Attached are early release copies of the tables that will
appear in Publication 15 (Circular E), Employer’s Tax
Guide (Revised January 2007). Publication 15 will be
mailed to employers and available at IRS offices in late
December. The following tables will be effective for
wages paid in 2007.
● Income tax withholding tables—percentage and
wage bracket methods.
● Advance earned income credit payment tables—
percentage and wage bracket methods.
Also, Publication 15 will be available on the IRS
website in December.

To simplify employers’ payroll operations and
employees’ reporting of withheld amounts on their tax
returns, the tax amounts on the wage bracket tables
are rounded to whole dollar amounts. When employees
have wages in excess of the last wage bracket amount
in the table, the appropriate percentage method table
can be used to figure withholding (other withholding
methods described in Publication 15-A, Employer’s
Supplemental Tax Guide, may also be used).

Percentage Method Income Tax
Withholding Tables
The wage amounts shown in the tables are net wages
after the deduction for total withholding allowances.
The withholding allowance amounts by payroll period
have changed. For 2007, they are:
One
Payroll
Withholding
Period
Allowance
$ 65.38
Weekly
Biweekly
$130.77
$141.67
Semimonthly
Monthly
$283.33
$850.00
Quarterly
Semiannually
$1,700.00
$3,400.00
Annually
Daily or Miscellaneous
$ 13.08
When employers use the percentage method tables,
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 dollar by dropping amounts under 50
cents and increasing amounts from 50 to 99 cents to
the next higher dollar. For example, $2.30 becomes $2
and $2.80 becomes $3.

The wage bracket tables are based on gross wages
and do not require the deduction for total withholding
allowances.

Social Security Tax Wage Base
For 2007, the wage base for withholding social security
(old age, survivors, and disability insurance) is $97,500.
There is no wage base limit for Medicare (hospital
insurance). For social security, the tax rate is 6.2%
each for employers and employees. For Medicare, the
rate is 1.45% each for employers and employees.

Advance Earned Income Credit Payment
Tables
The percentage method and wage bracket method
tables for the advance earned income credit (EIC) are
based on gross wages and do not require the
deduction for withholding allowances. Advance EIC
payments apply only to employees eligible for the
credit. Eligibility requirements are shown on Form W-5,
Earned Income Credit Advance Payment Certificate,
which the employee gives the employer.
When employers use the percentage method advance
EIC payment tables, the payment for the pay period
may be rounded to the nearest dollar as described for
the percentage method income tax withholding tables.
The wage bracket advance EIC payment table amounts
have been rounded to whole dollar amounts.

Notice 1036
(Rev. December 2006)
Cat. No. 21974B

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Tables for Percentage Method of Withholding
(For Wages Paid in 2007)

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
$195
$645
$1,482
$3,131
$6,763

But not over—

—$195
—$645
—$1,482
—$3,131
—$6,763

of excess over—

10%
$14.40 plus 15%
$81.90 plus 25%
$291.15 plus 28%
$752.87 plus 33%
$1,951.43 plus 35%

—$51
—$195
—$645
—$1,482
—$3,131
—$6,763

Over—

$154
$449
$1,360
$2,573
$3,907
$6,865

But not over—

—$449
—$1,360
—$2,573
—$3,907
—$6,865

of excess over—

10%
$29.50 plus 15%
$166.15 plus 25%
$469.40 plus 28%
$842.92 plus 33%
$1,819.06 plus 35%

—$154
—$449
—$1,360
—$2,573
—$3,907
—$6,865

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
$389
$1,289
$2,964
$6,262
$13,525

—$389
—$1,289
—$2,964
—$6,262
—$13,525

of excess over—

10%
$28.70 plus 15%
$163.70 plus 25%
$582.45 plus 28%
$1,505.89 plus 33%
$3,902.68 plus 35%

—$102
—$389
—$1,289
—$2,964
—$6,262
—$13,525

Over—

But not over—

$308
—$898
$898 —$2,719
$2,719 —$5,146
$5,146 —$7,813
$7,813 —$13,731
$13,731

of excess over—

10%
$59.00 plus 15%
$332.15 plus 25%
$938.90 plus 28%
$1,685.66 plus 33%
$3,638.60 plus 35%

—$308
—$898
—$2,719
—$5,146
—$7,813
—$13,731

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
$422
$1,397
$3,211
$6,783
$14,652

—$422
—$1,397
—$3,211
—$6,783
—$14,652

of excess over—

10%
$31.20 plus 15%
$177.45 plus 25%
$630.95 plus 28%
$1,631.11 plus 33%
$4,227.88 plus 35%

—$110
—$422
—$1,397
—$3,211
—$6,783
—$14,652

Over—

But not over—

$333
—$973
$973 —$2,946
$2,946 —$5,575
$5,575 —$8,465
$8,465 —$14,875
$14,875

of excess over—

10%
$64.00 plus 15%
$359.95 plus 25%
$1,017.20 plus 28%
$1,826.40 plus 33%
$3,941.70 plus 35%

—$333
—$973
—$2,946
—$5,575
—$8,465
—$14,875

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
$843
$2,793
$6,423
$13,567
$29,304

—$843
—$2,793
—$6,423
—$13,567
—$29,304

of excess over—

10%
$62.20 plus 15%
$354.70 plus 25%
$1,262.20 plus 28%
$3,262.52 plus 33%
$8,455.73 plus 35%

—$221
—$843
—$2,793
—$6,423
—$13,567
—$29,304

Over—

But not over—

$667 —$1,946
$1,946 —$5,892
$5,892 —$11,150
$11,150 —$16,929
$16,929 —$29,750
$29,750

of excess over—

10%
$127.90 plus 15%
$719.80 plus 25%
$2,034.30 plus 28%
$3,652.42 plus 33%
$7,883.35 plus 35%

—$667
—$1,946
—$5,892
—$11,150
—$16,929
—$29,750

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Tables for Percentage Method of Withholding (Continued)
(For Wages Paid in 2007)

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
$2,530
$8,380
$19,269
$40,700
$87,913

But not over—

—$2,530
—$8,380
—$19,269
—$40,700
—$87,913

of excess over—

10%
$186.70 plus 15%
$1,064.20 plus 25%
$3,786.45 plus 28%
$9,787.13 plus 33%
$25,367.42 plus 35%

—$663
—$2,530
—$8,380
—$19,269
—$40,700
—$87,913

Over—

$2,000
$5,838
$17,675
$33,450
$50,788
$89,250

But not over—

—$5,838
—$17,675
—$33,450
—$50,788
—$89,250

of excess over—

10%
$383.80 plus 15%
$2,159.35 plus 25%
$6,103.10 plus 28%
$10,957.74 plus 33%
$23,650.20 plus 35%

—$2,000
—$5,838
—$17,675
—$33,450
—$50,788
—$89,250

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
—$5,060
$5,060 —$16,760
$16,760 —$38,538
$38,538 —$81,400
$81,400 —$175,825
$175,825

of excess over—

10%
—$1,325
$373.50 plus 15%
—$5,060
$2,128.50 plus 25%
—$16,760
$7,573.00 plus 28%
—$38,538
$19,574.36 plus 33% —$81,400
$50,734.61 plus 35% —$175,825

Over—

But not over—

$4,000 —$11,675
$11,675 —$35,350
$35,350 —$66,900
$66,900 —$101,575
$101,575 —$178,500
$178,500

of excess over—

10%
—$4,000
$767.50 plus 15%
—$11,675
$4,318.75 plus 25%
—$35,350
$12,206.25 plus 28% —$66,900
$21,915.25 plus 33% —$101,575
$47,300.50 plus 35% —$178,500

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 —$10,120
$10,120 —$33,520
$33,520 —$77,075
$77,075 —$162,800
$162,800 —$351,650
$351,650

of excess over—

10%
—$2,650
$747.00 plus 15%
—$10,120
$4,257.00 plus 25%
—$33,520
$15,145.75 plus 28% —$77,075
$39,148.75 plus 33% —$162,800
$101,469.25 plus 35%—$351,650

Over—

But not over—

$8,000 —$23,350
$23,350 —$70,700
$70,700 —$133,800
$133,800 —$203,150
$203,150 —$357,000
$357,000

of excess over—

10%
—$8,000
$1,535.00 plus 15%
—$23,350
$8,637.50 plus 25%
—$70,700
$24,412.50 plus 28% —$133,800
$43,830.50 plus 33% —$203,150
$94,601.00 plus 35% —$357,000

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

Not over $30.80

Over—

But not over—

$10.20
—$38.90
$38.90 —$128.90
$128.90 —$296.40
$296.40 —$626.20
$626.20 —$1,352.50
$1,352.50

$0
of excess over—

10%
$2.87 plus 15%
$16.37 plus 25%
$58.25 plus 28%
$150.59 plus 33%
$390.27 plus 35%

—$10.20
—$38.90
—$128.90
—$296.40
—$626.20
— $1,352.50

Over—

$0

But not over—

$30.80
—$89.80
$89.80 —$271.90
$271.90 —$514.60
$514.60 —$781.30
$781.30 —$1,373.10
$1,373.10

of excess over—

10%
$5.90 plus 15%
$33.22 plus 25%
$93.90 plus 28%
$168.58 plus 33%
$363.87 plus 35%

—$30.80
—$89.80
—$271.90
—$514.60
—$781.30
— $1,373.10

SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid in 2007)
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
17
19
20
22
23
25
26
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

$0
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
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

$0
0
0
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
4
5
6
7
8
9
10
11
12
13
14
16
17
19
20
22
23
25
26
28
29
31
32
34
35
37
38
40
41
43
44
46
47
49
50
52
53
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
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

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

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

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

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

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

SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid in 2007)
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

$76
77
79
80
82
84
87
89
92
94
97
99
102
104
107
109
112
114
117
119
122
124
127
129
132
134
137
139
142
144
147
149
152
154
157
159
162
164
167
169
172
174
177
179
182
184
187
189
192
194
197
199
202
204
207
209
212
214
217
219
222
224
227
229
232

$66
68
69
71
72
74
75
77
78
80
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
166
168
171
173
176
178
181
183
186
188
191
193
196
198
201
203
206
208
211
213
216

$56
58
59
61
62
64
65
67
68
70
71
73
74
76
77
79
80
82
84
87
89
92
94
97
99
102
104
107
109
112
114
117
119
122
124
127
129
132
134
137
139
142
144
147
149
152
154
157
159
162
164
167
169
172
174
177
179
182
184
187
189
192
194
197
199

$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
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

$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
84
87
89
92
94
97
99
102
104
107
109
112
114
117
119
122
124
127
129
132
134
137
139
142
144
147
149
152
154
157
159
162
164
167

$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
76
78
79
81
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

$17
19
20
22
23
25
26
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
84
86
89
91
94
96
99
101
104
106
109
111
114
116
119
121
124
126
129
131
134

$10
11
12
13
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
76
78
79
81
83
85
88
90
93
95
98
100
103
105
108
110
113
115
118

Use Table 1(a) for a SINGLE person on page 36. Also see the instructions on page 34.

$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
75
77
78
80
81
84
86
89
91
94
96
99
101

$0
0
0
0
1
2
3
4
5
6
7
8
9
10
11
12
13
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
76
78
79
81
82
85

$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
50
51
53
54
56
57
59
60
62
63
65
66
68
69
71
72
74

MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid in 2007)
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
1
1
1
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
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

$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
29
30
31
33
34
36
37
39
40
42
43
45
46
48
49
51
52
54
55
57
58
60
61
63

$0
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
28
29
30
32
33
35
36
38
39
41
42
44
45
47
48
50
51
53

$0
0
0
0
0
0
0
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
28
29
30
31
32
34
35
37
38
40
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
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
30
32
33

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

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

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

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

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

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

MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid in 2007)
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

$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
152
153
155
156
158
159
161
162
164
165
167
170
172
175

$64
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
151
153
154
156
157
159
160
162

$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
147
149
150
152

$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
85
86
88
89
91
92
94
95
97
98
100
101
103
104
106
107
109
110
112
113
115
116
118
119
121
122
124
125
127
128
130
131
133
134
136
137
139
140
142

$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
129
131
132

$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
85
86
88
89
91
92
94
95
97
98
100
101
103
104
106
107
109
110
112
113
115
116
118
119
121
122

$20
21
22
23
24
25
26
27
28
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

$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
85
86
88
89
91
92
94
95
97
98
100
101
103

$7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
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
76
78
79
81
82
84
85
87
88
90
91
93

Use Table 1(b) for a MARRIED person on page 36. Also see the instructions on page 34.

$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

$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
29
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

SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid in 2007)
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
28
30
31
33
34
36
37
39
40
42
43
45
47
50
53
56
59
62
65
68
71
74
77
80
83
86
89

$0
0
0
0
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
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

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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
15
17
19
21
23
25
27
29
32
35
38
41
44
47
50

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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
1
3

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

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

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

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

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

SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid in 2007)
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

$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
127

$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
98
101
104
107

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

$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
169
174
179
184
189
194
199
204
209
214
219
224
229
234
239
244
249
254
259
264
269
274
279
284
289
294
299
304
309
314
319
324
329
334
339
344
349
354
359
364

$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
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

$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
164
169
174
179
184
189
194
199
204
209
214
219
224
229
234
239
244
249
254
259
264
269
274
279
284
289
294
299

$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
166
171
176
181
186
191
196
201
206
211
216
221
226
231
236
241
246
251
256
261
266

$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
136
139
142
145
148
151
154
157
160
163
168
173
178
183
188
193
198
203
208
213
218
223
228
233

$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
150
153
156
159
162
165
170
175
180
185
190
195
200

$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
127
130
133
136
139
142
145
148
151
154
157
160
163
168

$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
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

Use Table 2(a) for a SINGLE person on page 36. Also see the instructions on page 34.

$0
0
0
0
0
0
0
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

MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid in 2007)
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
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

$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
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

$0
0
0
0
0
0
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
61
64
67
70
73
76
79
82
85
88
91

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

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

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

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

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

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

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

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

MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid in 2007)
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

$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
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

$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
139
142
145
148
151

$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
63
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108
111
114
117
120
123
126
129
132

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

$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
313
316
319
322
325
328

$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
275
278
281
284
287
290
293
296
299
302
305
308

$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
226
229
232
235
238
241
244
247
250
253
256
259
262
265
268
271
274
277
280
283
286
289

$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
236
239
242
245
248
251
254
257
260
263
266
269

$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
216
219
222
225
228
231
234
237
240
243
246
249

$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
197
200
203
206
209
212
215
218
221
224
227
230

$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
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

$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
158
161
164
167
170
173
176
179
182
185
188
191

Use Table 2(b) for a MARRIED person on page 36. Also see the instructions on page 34.

SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
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
29
30
32
33
35
36
38
39
41
42
44
47
50
53
56
59
62
65
68
71
74
77
80
83
86
89
92

$0
0
0
0
0
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
26
28
30
32
35
38
41
44
47
50
53
56
59
62
65
68
71

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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
12
14
16
18
20
22
24
26
28
30
32
35
38
41
44
47
50

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

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

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

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

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

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

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

SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
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

$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
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
346
351
356
361

$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
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

$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
164
167
170
173
176
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
255
260
265
270
275
280
285
290

$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
164
167
170
173
176
179
184
189
194
199
204
209
214
219
224
229
234
239
244
249
254

$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
136
139
142
145
148
151
154
157
160
163
166
169
172
175
179
184
189
194
199
204
209
214
219

$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
136
139
142
145
148
151
154
157
160
163
166
169
172
175
179
184

$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
136
139
142
145
148
151
154
157
160

$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
136
139

$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
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

Use Table 3(a) for a SINGLE person on page 36. Also see the instructions on page 34.

$0
0
0
0
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
33
36
39
42
45
48
51
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
33
36
39
42
45
48
51
54
57
60
63
66
69
72
75

MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
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
62
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115
118
121
124
127
130

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
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
62
64
66
69
72
75
78
81
84
87
90
93
96
99
102
105
108

$0
0
0
0
0
0
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
61
63
66
69
72
75
78
81
84
87

$0
0
0
0
0
0
0
0
0
0
0
0
0
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
61
63
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
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

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

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

MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
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

$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
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

$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
62
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

$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
62
64
67
70
73
76
79
82
85
88
91
94
97
100
103
106
109
112
115

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

$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
313
316
319
322
325
328

$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
297
300
303
306

$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
279
282
285

$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
261
264

$53
55
57
59
61
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

$39
41
43
45
47
49
51
53
55
57
59
61
63
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

$25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
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

$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
63
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

Use Table 3(b) for a MARRIED person on page 36. Also see the instructions on page 34.

SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid in 2007)
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
220
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

$220
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

$0
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
60
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

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
5
7
9
12
16
20
24
28
32
36
40
44
48
52
56
60
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

$0
0
0
0
0
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
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

$0
0
0
0
0
0
0
0
0
0
0
0
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
69
75
81
87
93
99
105
111
117
123
129
135
141
147
153
159
165
171

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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
69
75
81
87
93
99
105
111
117
123
129

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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
68
74
80
86

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

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

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

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

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

SINGLE Persons—MONTHLY Payroll Period
(For Wages Paid in 2007)
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

$0
1
5
9
13
17
21
25
29
33
37
41
45
49
53
57
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
313
319
325
331
337
343
349
355

$0
0
0
0
0
0
0
0
1
5
9
13
17
21
25
29
33
37
41
45
49
53
57
61
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

$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
61
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

The amount of income tax 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
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

$2,480
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
5,080

$5,080 and over

$305
311
317
323
329
335
341
347
353
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
891
901
911
921

$262
268
274
280
286
292
298
304
310
316
322
328
334
340
346
352
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

$220
226
232
238
244
250
256
262
268
274
280
286
292
298
304
310
316
322
328
334
340
346
352
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
750
760
770
780

$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
327
333
339
345
351
359
369
379
389
399
409
419
429
439
449
459
469
479
489
499
509
519
529
539
549
559
569
579
589
599
609
619
629
639
649
659
669
679
689
699
709

$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
327
333
339
345
351
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

$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
326
332
338
344
350
357
367
377
387
397
407
417
427
437
447
457
467
477
487
497
507
517
527
537
547
557
567

$54
58
62
68
74
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
326
332
338
344
350
356
366
376
386
396
406
416
426
436
446
456
466
476
486
496

$26
30
34
38
42
46
50
54
58
62
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
313
319
325
331
337
343
349
356
366
376
386
396
406
416
426

Use Table 4(a) for a SINGLE person on page 36. Also see the instructions on page 34.

MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid in 2007)
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
123
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

$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
79
83
87
91
95
99
103
107
111
115
119
123
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

$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
79
83
87
91
95
99
103
107
111
115
119
123
127
132
138
144
150
156
162
168
174
180
186
192
198
204
210
216
222
228
234

$0
0
0
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
122
126
132
138
144
150
156
162
168
174
180
186
192

$0
0
0
0
0
0
0
0
0
0
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
122
126
131
137
143
149

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

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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
61
65
69
73
77
81
85

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

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

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

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

MARRIED Persons—MONTHLY Payroll Period
(For Wages Paid in 2007)
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

$33
37
41
45
49
53
57
61
65
69
73
77
81
85
89
93
97
101
105
109
113
117
121
125
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
327
333
339
345
351
357
363
369
375

$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
124
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
327
333

$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
124
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

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

$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
493
499
505
511
517
523
529
535
541
547
553
559
565
571
577
583
589
595
601
607
613
619
625
631
637
643
649
655
661
667
673
679
685
691
697
703
709
715

$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
493
499
505
511
517
523
529
535
541
547
553
559
565
571
577
583
589
595
601
607
613
619
625
631
637
643
649
655
661
667
673

$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
570
576
582
588
594
600
606
612
618
624
630

$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
570
576
582
588

$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
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

$118
122
126
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
377
383
389
395
401
407
413
419
425
431
437
443
449
455
461
467
473
479
485
491
497
503

$89
93
97
101
105
109
113
117
121
125
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
454
460

$61
65
69
73
77
81
85
89
93
97
101
105
109
113
117
121
125
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

Use Table 4(b) for a MARRIED person on page 36. Also see the instructions on page 34.

SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period
(For Wages Paid in 2007)
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
4
5
5
6
6
7
7
8
8
9
9
9
10
10
11
11
12
12
13
13
13
14
14
15
15
16
16
17
18
18
19
20
21
21
22
23
24
24
25
26
27
27
28
29
30
30
31
32
33
33
34
35
36
36
37
38
39

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

$0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
2
3
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
15
16
16
17
18
18
19
20
21
21
22
23
24
24
25
26
27
27
28
29
30
30
31
32

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

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

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

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

SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period
(For Wages Paid in 2007)
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

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

$12
13
13
14
14
15
15
16
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
51
52
52

$10
11
11
12
12
13
13
14
14
15
15
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
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

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

$39
40
41
42
42
43
44
45
45
46
47
48
48
49
50
51
51
52
53
54
54
55
56
57
57
58
59
60
61
61
62
63
64
65
66
66
67
68
69
70
70
71
72
72
73
73
74
74
75
75
76
77
77
78
78
79
79
80
81
81
82
82
83
83
84
84

$36
37
37
38
39
40
40
41
42
43
43
44
45
46
46
47
48
49
49
50
51
52
52
53
54
55
55
56
57
58
59
59
60
61
62
63
64
64
65
66
67
67
68
68
69
70
70
71
71
72
72
73
74
74
75
75
76
76
77
77
78
79
79
80
80
81

$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
54
54
55
56
57
57
58
59
60
61
62
62
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
77

$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
55
56
56
57
58
59
59
60
61
61
62
62
63
63
64
65
65
66
66
67
67
68
68
69
70
70
71
71
72
72
73
73

$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
52
53
54
55
55
56
57
57
58
58
59
59
60
60
61
61
62
63
63
64
64
65
65
66
66
67
68
68
69
69
70

$23
24
24
25
26
27
27
28
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
61
61
62
62
63
63
64
64
65
66
66

$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
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

$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
40
41
42
43
43
44
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

Use Table 8(a) for a SINGLE person on page 37. Also see the instructions on page 34.

MARRIED Persons—DAILY OR MISCELLANEOUS Payroll Period
(For Wages Paid in 2007)
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
8
9
9
10
10
11
11
12
12
12
13
13
14
14
15
15
16
16
17
17
17
18
18
19
19
20
20
21
21
21
22
22
23
23
24
24
25
25
26
26
26
27
27

$0
0
0
0
0
0
0
0
1
1
1
1
2
2
2
3
3
3
4
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
21
21
22
22
23
23
24
24
24
25
25

$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
9
10
10
11
11
12
12
13
13
13
14
14
15
15
16
16
17
17
18
18
18
19
19
20
20
21
21
22
22
22
23
23

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

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

$0
0
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
9
10
10
11
11
12
12
13
13
13
14
14
15
15
16
16
17
17
18

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

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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
8
9
9
10
10
11
11
12

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

MARRIED Persons—DAILY OR MISCELLANEOUS Payroll Period
(For Wages Paid in 2007)
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

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

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

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

$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

$401 and over

$28
28
29
29
30
30
30
31
31
32
32
33
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
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
65

$26
26
27
27
28
28
28
29
29
30
30
31
31
32
32
33
33
34
34
35
36
37
37
38
39
40
40
41
42
43
43
44
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
59
60
60
61
61
62

$24
24
25
25
26
26
27
27
27
28
28
29
29
30
30
31
31
31
32
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

$22
22
23
23
24
24
25
25
25
26
26
27
27
28
28
29
29
30
30
30
31
31
32
32
33
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
51
52
52
53
53
54
54
55
55

$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
31
32
32
33
33
34
34
35
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
50
51
51
52
52

$18
18
19
19
20
20
21
21
22
22
22
23
23
24
24
25
25
26
26
27
27
27
28
28
29
29
30
30
31
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
44
45
45
46
46
47
47
48
48
49

$16
16
17
17
18
18
19
19
20
20
20
21
21
22
22
23
23
24
24
25
25
25
26
26
27
27
28
28
29
29
29
30
30
31
31
32
32
32
33
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

$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
28
28
29
29
30
30
30
31
31
31
32
32
32
32
33
33
33
34
34
35
35
36
36
37
37
38
38
39
39
40
40
41
41
42
42

Use Table 8(b) for a MARRIED person on page 37. Also see the instructions on page 34.

$8
9
9
9
10
10
11
11
12
12
13
13
14
14
14
15
15
16
16
17
17
18
18
18
19
19
20
20
21
21
22
22
23
23
23
24
24
24
25
25
25
26
26
26
27
27
27
27
28
28
28
29
29
29
30
30
30
30
31
31
31
32
32
32
33
33

Tables for Percentage Method of Advance EIC Payments
(For Wages Paid in 2007)

Table 1. WEEKLY Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$161
$295

(b) MARRIED Without Spouse
Filing Certificate

The amount of
payment
to be made is:

But not over—
$161
20.40% of wages
$295
$33
$33 less 9.588%
of wages in
excess of $295

If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$161
$334

The amount of
payment
to be made is:

But not over—
$161
20.40% of wages
$334
$33
$33 less 9.588%
of wages in
excess of $334

(c) MARRIED With Both Spouses
Filing Certificate
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$80
$167

The amount of
payment
to be made is:

But not over—
$80
20.40% of wages
$167
$16
$16 less 9.588%
of wages in
excess of $167

Table 2. BIWEEKLY Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$322
$591

(b) MARRIED Without Spouse
Filing Certificate

The amount of
payment
to be made is:

But not over—
$322
20.40% of wages
$591
$66
$66 less 9.588%
of wages in
excess of $591

If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$322
$668

The amount of
payment
to be made is:

But not over—
$322
20.40% of wages
$668
$66
$66 less 9.588%
of wages in
excess of $668

(c) MARRIED With Both Spouses
Filing Certificate
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$161
$334

The amount of
payment
to be made is:

But not over—
$161
20.40% of wages
$334
$33
$33 less 9.588%
of wages in
excess of $334

Table 3. SEMIMONTHLY Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$349
$641

(b) MARRIED Without Spouse
Filing Certificate

The amount of
payment
to be made is:

But not over—
$349
20.40% of wages
$641
$71
$71 less 9.588%
of wages in
excess of $641

If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$349
$724

The amount of
payment
to be made is:

But not over—
$349
20.40% of wages
$724
$71
$71 less 9.588%
of wages in
excess of $724

(c) MARRIED With Both Spouses
Filing Certificate
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$174
$362

The amount of
payment
to be made is:

But not over—
$174
20.40% of wages
$362
$35
$35 less 9.588%
of wages in
excess of $362

Table 4. MONTHLY Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$699
$1,282

The amount of
payment
to be made is:

But not over—
$699
20.40% of wages
$1,282
$143
$143 less 9.588%
of wages in
excess of $1,282

(b) MARRIED Without Spouse
Filing Certificate
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$699
$1,449

The amount of
payment
to be made is:

But not over—
$699
20.40% of wages
$1,449
$143
$143 less 9.588%
of wages in
excess of $1,449

(c) MARRIED With Both Spouses
Filing Certificate
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$349
$724

The amount of
payment
to be made is:

But not over—
$349
20.40% of wages
$724
$71
$71 less 9.588%
of wages in
excess of $724

Tables for Percentage Method of Advance EIC Payments (Continued)
(For Wages Paid in 2007)

Table 5. QUARTERLY Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$2,097
$3,847

(b) MARRIED Without Spouse
Filing Certificate

The amount of
payment
to be made is:

But not over—
$2,097
20.40% of wages
$3,847
$428
$428 less 9.588%
of wages in
excess of $3,847

If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$2,097
$4,347

The amount of
payment
to be made is:

But not over—
$2,097
20.40% of wages
$4,347
$428
$428 less 9.588%
of wages in
excess of $4,347

(c) MARRIED With Both Spouses
Filing Certificate
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$1,048
$2,173

The amount of
payment
to be made is:

But not over—
$1,048
20.40% of wages
$2,173
$214
$214 less 9.588%
of wages in
excess of $2,173

Table 6. SEMIANNUAL Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$4,195
$7,695

(b) MARRIED Without Spouse
Filing Certificate

The amount of
payment
to be made is:

But not over—
$4,195
20.40% of wages
$7,695
$856
$856 less 9.588%
of wages in
excess of $7,695

If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$4,195
$8,695

The amount of
payment
to be made is:

But not over—
$4,195
$8,695

20.40% of wages
$856
$856 less 9.588%
of wages in
excess of $8,695

(c) MARRIED With Both Spouses
Filing Certificate
If the amount
of wages (before
deducting withholding
allowances) is:
Over—

But not over—

$0
$2,097
$4,347

$2,097
$4,347

The amount of
payment
to be made is:

20.40% of wages
$428
$428 less 9.588%
of wages in
excess of $4,347

Table 7. ANNUAL Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$8,390
$15,390

The amount of
payment
to be made is:

But not over—
$8,390
20.40% of wages
$15,390
$1,712
$1,712 less 9.588%
of wages in excess
of $15,390

(b) MARRIED Without Spouse
Filing Certificate
If the amount
of wages (before
deducting withholding
allowances) is:
Over—
$0
$8,390
$17,390

The amount of
payment
to be made is:

(c) MARRIED With Both Spouses
Filing Certificate
If the amount
of wages (before
deducting withholding
allowances) is:

Over—
But not over—
$8,390
20.40% of wages
$0
$17,390
$1,712
$4,195
$1,712 less 9.588% $8,695
of wages in excess
of $17,390

The amount of
payment
to be made is:

But not over—
$4,195
20.40% of wages
$8,695
$856
$856 less 9.588%
of wages in
excess of $8,695

Table 8. DAILY or MISCELLANEOUS Payroll Period
(a) SINGLE or HEAD OF
HOUSEHOLD
If the wages divided by
the number of days in
such period (before
deducting withholding
allowances) are:
Over—
$0
$32
$59

The amount of
payment to be made
is the following
amount multiplied by
the number of days
in such period:

But not over—
$32
20.40% of wages
$59
$7
$7 less 9.588%
of wages in
excess of $59

(b) MARRIED Without Spouse
Filing Certificate
If the wages divided by
the number of days in
such period (before
deducting withholding
allowances) are:
Over—
$0
$32
$66

The amount of
payment to be made
is the following
amount multiplied by
the number of days
in such period:

But not over—
$32
20.40% of wages
$66
$7
$7 less 9.588%
of wages in
excess of $66

(c) MARRIED With Both Spouses
Filing Certificate
If the wages divided by
the number of days in
such period (before
deducting withholding
allowances) are:
Over—
$0
$16
$33

The amount of
payment to be made
is the following
amount multiplied by
the number of days
in such period:

But not over—
$16
20.40% of wages
$33
$3
$3 less 9.588%
of wages in
excess of $33

Tables for Wage Bracket Method of Advance EIC Payments (For Wages Paid in 2007)
WEEKLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD
Wages—
But less
than

Payment
to be
made

Wages—

At least

At least

But less
than

$0
5
10
15
20
25
30
35
40
45

$5
10
15
20
25
30
35
40
45
50

$0
1
2
3
4
5
6
7
8
9

$70
75
80
85
90
95
100
105
110
115

$75
80
85
90
95
100
105
110
115
120

50
55
60
65

55
60
65
70

10
11
12
13

120
125
130
135

125
130
135
140

Payment
to be
made

Wages—

Payment
to be
made

At least

But less
than

$14
15
16
17
18
19
20
21
22
23

$140
145
150
155
160
295
305
315
325
335

$145
150
155
160
295
305
315
325
335
345

$29
30
31
32
33
32
31
30
29
28

24
26
27
28

345
355
365
375

355
365
375
385

27
26
25
24

Wages—
At least

But less
than

$385
395
405
415
425
435
445
455
465
475
485
495
505
515

$395
405
415
425
435
445
455
465
475
485
495
505
515
525

Payment
to be
made

$23
22
22
21
20
19
18
17
16
15
14
13
12
11

Wages—
At least

But less
than

$525
535
545
555
565
575
585
595
605
615
625

$535
545
555
565
575
585
595
605
615
625
---

Payment
to be
made

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

MARRIED Without Spouse Filing Certificate
Wages—
At least

But less
than

Payment
to be
made

$0
5
10
15
20
25
30
35
40
45
50
55
60
65

$5
10
15
20
25
30
35
40
45
50
55
60
65
70

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

Wages—
At least

But less
than

$70
75
80
85
90
95
100
105
110
115
120
125
130
135

$75
80
85
90
95
100
105
110
115
120
125
130
135
140

Payment
to be
made

$14
15
16
17
18
19
20
21
22
23
24
26
27
28

Wages—
At least

But less
than

$140
145
150
155
160
330
340
350
360
370
380
390
400
410

$145
150
155
160
330
340
350
360
370
380
390
400
410
420

Payment
to be
made

$29
30
31
32
33
32
31
30
30
29
28
27
26
25

Wages—
At least

But less
than

$420
430
440
450
460
470
480
490
500
510
520
530
540
550

$430
440
450
460
470
480
490
500
510
520
530
540
550
560

Payment
to be
made

$24
23
22
21
20
19
18
17
16
15
14
13
12
11

Wages—
At least

But less
than

$560
570
580
590
600
610
620
630
640
650
660
670

$570
580
590
600
610
620
630
640
650
660
670
---

Payment
to be
made

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

MARRIED With Both Spouses Filing Certificate
Wages—
At least

But less
than

Payment
to be
made

$0
5
10
15
20
25
30

$5
10
15
20
25
30
35

$0
1
2
3
4
5
6

Wages—
At least

But less
than

$35
40
45
50
55
60
65

$40
45
50
55
60
65
70

Payment
to be
made

$7
8
9
10
11
12
13

Wages—
At least

But less
than

$70
75
80
165
175
185
195

$75
80
165
175
185
195
205

Payment
to be
made

$14
15
16
16
15
14
13

Wages—
At least

But less
than

$205
215
225
235
245
255
265

$215
225
235
245
255
265
275

Payment
to be
made

$12
11
10
9
8
7
6

Wages—
At least

But less
than

$275
285
295
305
315
325

$285
295
305
315
325
---

Payment
to be
made

$5
4
3
2
1
0

BIWEEKLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD
Wages—
At least

But less
than

Payment
to be
made

$0
5
10
15
20
25
30
35
40
45
50
55

$5
10
15
20
25
30
35
40
45
50
55
60

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

Wages—
At least

But less
than

$60
65
70
75
80
85
90
95
100
105
110
115

$65
70
75
80
85
90
95
100
105
110
115
120

Payment
to be
made

$12
13
14
15
16
17
18
19
20
21
22
23

Wages—
At least

But less
than

$120
125
130
135
140
145
150
155
160
165
170
175

$125
130
135
140
145
150
155
160
165
170
175
180

Payment
to be
made

$24
26
27
28
29
30
31
32
33
34
35
36

Wages—
At least

But less
than

$180
185
190
195
200
205
210
215
220
225
230
235

$185
190
195
200
205
210
215
220
225
230
235
240

Payment
to be
made

$37
38
39
40
41
42
43
44
45
46
47
48

Wages—
At least

But less
than

Payment
to be
made

$240
$245
$49
245
250
50
250
255
51
255
260
52
260
265
53
265
270
54
270
275
55
275
280
56
280
285
57
285
290
58
290
295
59
(continued on next page)

BIWEEKLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD
Wages—
At least

$295
300
305
310
315
320
590
600
610
620
630
640
650
660
670

But less
than

$300
305
310
315
320
590
600
610
620
630
640
650
660
670
680

Payment
to be
made

$60
61
62
63
64
65
65
64
63
62
61
60
59
58
57

Wages—
At least

$680
690
700
710
720
730
740
750
760
770
780
790
800
810
820

But less
than

$690
700
710
720
730
740
750
760
770
780
790
800
810
820
830

Payment
to be
made

$56
55
55
54
53
52
51
50
49
48
47
46
45
44
43

Wages—
At least

$830
840
850
860
870
880
890
900
910
920
930
940
950
960
970

But less
than

$840
850
860
870
880
890
900
910
920
930
940
950
960
970
980

Payment
to be
made

$42
41
40
39
38
37
36
35
34
33
32
32
31
30
29

Wages—
At least

$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

But less
than

$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

Payment
to be
made

$28
27
26
25
24
23
22
21
20
19
18
17
16
15
14

Wages—
But less
than

Payment
to be
made

$1,130 $1,140
1,140 1,150
1,150 1,160
1,160 1,170
1,170 1,180
1,180 1,190
1,190 1,200
1,200 1,210
1,210 1,220
1,220 1,230
1,230 1,240
1,240 1,250
1,250 1,260
1,260 1,270
1,270
---

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

At least

MARRIED Without Spouse Filing Certificate
Wages—
At least

$0
5
10
15
20
25
30
35
40
45
50
55
60
65
70
75
80
85
90
95
100
105
110
115
120
125
130

But less
than

$5
10
15
20
25
30
35
40
45
50
55
60
65
70
75
80
85
90
95
100
105
110
115
120
125
130
135

Payment
to be
made

$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
26
27

Wages—
At least

$135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
245
250
255
260
265

But less
than

$140
145
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

Payment
to be
made

$28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54

Wages—
At least

$270
275
280
285
290
295
300
305
310
315
320
665
675
685
695
705
715
725
735
745
755
765
775
785
795
805
815

But less
than

$275
280
285
290
295
300
305
310
315
320
665
675
685
695
705
715
725
735
745
755
765
775
785
795
805
815
825

Payment
to be
made

$55
56
57
58
59
60
61
62
63
64
65
65
64
63
62
61
60
60
59
58
57
56
55
54
53
52
51

Wages—
At least

$825
835
845
855
865
875
885
895
905
915
925
935
945
955
965
975
985
995
1,005
1,015
1,025
1,035
1,045
1,055
1,065
1,075
1,085

But less
than

$835
845
855
865
875
885
895
905
915
925
935
945
955
965
975
985
995
1,005
1,015
1,025
1,035
1,045
1,055
1,065
1,075
1,085
1,095

Payment
to be
made

$50
49
48
47
46
45
44
43
42
41
40
39
38
37
36
36
35
34
33
32
31
30
29
28
27
26
25

Wages—
But less
than

Payment
to be
made

$1,095 $1,105
1,105 1,115
1,115 1,125
1,125 1,135
1,135 1,145
1,145 1,155
1,155 1,165
1,165 1,175
1,175 1,185
1,185 1,195
1,195 1,205
1,205 1,215
1,215 1,225
1,225 1,235
1,235 1,245
1,245 1,255
1,255 1,265
1,265 1,275
1,275 1,285
1,285 1,295
1,295 1,305
1,305 1,315
1,315 1,325
1,325 1,335
1,335 1,345
1,345
---

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

At least

MARRIED With Both Spouses Filing Certificate
Wages—
At least

$0
5
10
15
20
25
30
35
40
45
50
55
60
65

But less
than

$5
10
15
20
25
30
35
40
45
50
55
60
65
70

Payment
to be
made

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

Wages—
At least

$70
75
80
85
90
95
100
105
110
115
120
125
130
135

But less
than

$75
80
85
90
95
100
105
110
115
120
125
130
135
140

Payment
to be
made

$14
15
16
17
18
19
20
21
22
23
24
26
27
28

Wages—
At least

$140
145
150
155
160
330
340
350
360
370
380
390
400
410

But less
than

$145
150
155
160
330
340
350
360
370
380
390
400
410
420

Payment
to be
made

$29
30
31
32
33
32
31
30
30
29
28
27
26
25

Wages—
At least

$420
430
440
450
460
470
480
490
500
510
520
530
540
550

But less
than

$430
440
450
460
470
480
490
500
510
520
530
540
550
560

Payment
to be
made

$24
23
22
21
20
19
18
17
16
15
14
13
12
11

Wages—
At least

$560
570
580
590
600
610
620
630
640
650
660
670

But less
than

Payment
to be
made

$570
580
590
600
610
620
630
640
650
660
670
---

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

EPS Filename: 10000w65

Size - Width = 44.0 picas Depth = page

SEMIMONTHLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD
Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

$0
5
10
15
20

$5
10
15
20
25

$0
1
2
3
4

$145
150
155
160
165

$150
155
160
165
170

$30
31
32
33
34

$290
295
300
305
310

$295
300
305
310
315

$59
60
61
62
63

$810
820
830
840
850

$820
830
840
850
860

$54
53
52
51
50

$1,100
1,110
1,120
1,130
1,140

$1,110
1,120
1,130
1,140
1,150

$26
25
24
24
23

25
30
35
40
45

30
35
40
45
50

5
6
7
8
9

170
175
180
185
190

175
180
185
190
195

35
36
37
38
39

315
320
325
330
335

320
325
330
335
340

64
65
66
67
68

860
870
880
890
900

870
880
890
900
910

49
48
47
47
46

1,150
1,160
1,170
1,180
1,190

1,160
1,170
1,180
1,190
1,200

22
21
20
19
18

50
55
60
65
70

55
60
65
70
75

10
11
12
13
14

195
200
205
210
215

200
205
210
215
220

40
41
42
43
44

340
345
640
650
660

345
640
650
660
670

69
70
70
70
69

910
920
930
940
950

920
930
940
950
960

45
44
43
42
41

1,200
1,210
1,220
1,230
1,240

1,210
1,220
1,230
1,240
1,250

17
16
15
14
13

75
80
85
90
95

80
85
90
95
100

15
16
17
18
19

220
225
230
235
240

225
230
235
240
245

45
46
47
48
49

670
680
690
700
710

680
690
700
710
720

68
67
66
65
64

960
970
980
990
1,000

970
980
990
1,000
1,010

40
39
38
37
36

1,250
1,260
1,270
1,280
1,290

1,260
1,270
1,280
1,290
1,300

12
11
10
9
8

100
105
110
115
120

105
110
115
120
125

20
21
22
23
24

245
250
255
260
265

250
255
260
265
270

50
51
52
53
54

720
730
740
750
760

730
740
750
760
770

63
62
61
60
59

1,010
1,020
1,030
1,040
1,050

1,020
1,030
1,040
1,050
1,060

35
34
33
32
31

1,300
1,310
1,320
1,330
1,340

1,310
1,320
1,330
1,340
1,350

7
6
5
4
3

125
130
135
140

130
135
140
145

26
27
28
29

270
275
280
285

275
280
285
290

55
56
57
58

770
780
790
800

780
790
800
810

58
57
56
55

1,060
1,070
1,080
1,090

1,070
1,080
1,090
1,100

30
29
28
27

1,350
1,360
1,370
1,380

1,360
1,370
1,380
---

2
1
1
0

MARRIED Without Spouse Filing Certificate
Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

$0
5
10
15
20

$5
10
15
20
25

$0
1
2
3
4

$145
150
155
160
165

$150
155
160
165
170

$30
31
32
33
34

$290
295
300
305
310

$295
300
305
310
315

$59
60
61
62
63

$890
900
910
920
930

$900
910
920
930
940

$55
54
53
52
51

$1,180
1,190
1,200
1,210
1,220

$1,190
1,200
1,210
1,220
1,230

$27
26
25
24
23

25
30
35
40
45

30
35
40
45
50

5
6
7
8
9

170
175
180
185
190

175
180
185
190
195

35
36
37
38
39

315
320
325
330
335

320
325
330
335
340

64
65
66
67
68

940
950
960
970
980

950
960
970
980
990

50
49
48
47
46

1,230
1,240
1,250
1,260
1,270

1,240
1,250
1,260
1,270
1,280

22
21
20
19
18

50
55
60
65
70

55
60
65
70
75

10
11
12
13
14

195
200
205
210
215

200
205
210
215
220

40
41
42
43
44

340
345
720
730
740

345
720
730
740
750

69
70
71
70
69

990
1,000
1,010
1,020
1,030

1,000
1,010
1,020
1,030
1,040

45
44
43
42
41

1,280
1,290
1,300
1,310
1,320

1,290
1,300
1,310
1,320
1,330

17
16
15
14
13

75
80
85
90
95

80
85
90
95
100

15
16
17
18
19

220
225
230
235
240

225
230
235
240
245

45
46
47
48
49

750
760
770
780
790

760
770
780
790
800

68
67
66
65
64

1,040
1,050
1,060
1,070
1,080

1,050
1,060
1,070
1,080
1,090

40
39
38
37
36

1,330
1,340
1,350
1,360
1,370

1,340
1,350
1,360
1,370
1,380

12
11
10
9
8

100
105
110
115
120

105
110
115
120
125

20
21
22
23
24

245
250
255
260
265

250
255
260
265
270

50
51
52
53
54

800
810
820
830
840

810
820
830
840
850

63
62
61
60
59

1,090
1,100
1,110
1,120
1,130

1,100
1,110
1,120
1,130
1,140

35
34
33
32
32

1,380
1,390
1,400
1,410
1,420

1,390
1,400
1,410
1,420
1,430

8
7
6
5
4

125
130
135
140

130
135
140
145

26
27
28
29

270
275
280
285

275
280
285
290

55
56
57
58

850
860
870
880

860
870
880
890

58
57
56
55

1,140
1,150
1,160
1,170

1,150
1,160
1,170
1,180

31
30
29
28

1,430
1,440
1,450
1,460

1,440
1,450
1,460
---

3
2
1
0

SEMIMONTHLY Payroll Period
MARRIED With Both Spouses Filing Certificate
Wages—
At least

$0
5
10
15
20
25
30
35
40
45
50
55
60
65
70

But less
than

$5
10
15
20
25
30
35
40
45
50
55
60
65
70
75

Payment
to be
made

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

Wages—
At least

$75
80
85
90
95
100
105
110
115
120
125
130
135
140
145

But less
than

$80
85
90
95
100
105
110
115
120
125
130
135
140
145
150

Payment
to be
made

$15
16
17
18
19
20
21
22
23
24
26
27
28
29
30

Wages—
At least

$150
155
160
165
170
360
370
380
390
400
410
420
430
440
450

But less
than

Payment
to be
made

$155
160
165
170
360
370
380
390
400
410
420
430
440
450
460

$31
32
33
34
35
35
34
33
32
31
30
29
28
27
26

Wages—
At least

$460
470
480
490
500
510
520
530
540
550
560
570
580
590
600

But less
than

Payment
to be
made

$470
480
490
500
510
520
530
540
550
560
570
580
590
600
610

$25
24
23
22
22
21
20
19
18
17
16
15
14
13
12

But less
than

Payment
to be
made

$680
685
690
695
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
1,410
1,420
1,430
1,440
1,450
1,460
1,470
1,480
1,490
1,500
1,510
1,520
1,530
1,540
1,550
1,560
1,570
1,580
1,590
1,600
1,610
1,620
1,630
1,640
1,650
1,660
1,670
1,680

$138
139
140
141
142
142
141
140
139
138
137
136
135
134
133
132
131
130
129
129
128
127
126
125
124
123
122
121
120
119
118
117
116
115
114
113
112
111
110
109
108
107
106
106
105

Wages—
At least

$610
620
630
640
650
660
670
680
690
700
710
720

But less
than

$620
630
640
650
660
670
680
690
700
710
720
- - -

Payment
to be
made

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

MONTHLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD
Wages—
At least

$0
5
10
15
20
25
30
35
40
45
50
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
205
210
215
220

But less
than

$5
10
15
20
25
30
35
40
45
50
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
205
210
215
220
225

Payment
to be
made

$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
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45

Wages—
At least

$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
380
385
390
395
400
405
410
415
420
425
430
435
440
445

But less
than

$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
380
385
390
395
400
405
410
415
420
425
430
435
440
445
450

Payment
to be
made

$46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91

Wages—
At least

$450
455
460
465
470
475
480
485
490
495
500
505
510
515
520
525
530
535
540
545
550
555
560
565
570
575
580
585
590
595
600
605
610
615
620
625
630
635
640
645
650
655
660
665
670

But less
than

Payment
to be
made

$455
460
465
470
475
480
485
490
495
500
505
510
515
520
525
530
535
540
545
550
555
560
565
570
575
580
585
590
595
600
605
610
615
620
625
630
635
640
645
650
655
660
665
670
675

$92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
128
129
130
131
132
133
134
135
136
137

Wages—
At least

$675
680
685
690
695
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
1,410
1,420
1,430
1,440
1,450
1,460
1,470
1,480
1,490
1,500
1,510
1,520
1,530
1,540
1,550
1,560
1,570
1,580
1,590
1,600
1,610
1,620
1,630
1,640
1,650
1,660
1,670

Wages—
At least

But less
than

Payment
to be
made

$1,680 $1,690
$104
1,690 1,700
103
1,700 1,710
102
1,710 1,720
101
1,720 1,730
100
1,730 1,740
99
1,740 1,750
98
1,750 1,760
97
1,760 1,770
96
1,770 1,780
95
1,780 1,790
94
1,790 1,800
93
1,800 1,810
92
1,810 1,820
91
1,820 1,830
90
1,830 1,840
89
1,840 1,850
88
1,850 1,860
87
1,860 1,870
86
1,870 1,880
85
1,880 1,890
84
1,890 1,900
83
1,900 1,910
83
1,910 1,920
82
1,920 1,930
81
1,930 1,940
80
1,940 1,950
79
1,950 1,960
78
1,960 1,970
77
1,970 1,980
76
1,980 1,990
75
1,990 2,000
74
2,000 2,010
73
2,010 2,020
72
2,020 2,030
71
2,030 2,040
70
2,040 2,050
69
2,050 2,060
68
2,060 2,070
67
2,070 2,080
66
2,080 2,090
65
2,090 2,100
64
2,100 2,110
63
2,110 2,120
62
2,120 2,130
61
(Continued on next page)

MONTHLY Payroll Period
SINGLE or HEAD OF HOUSEHOLD
Wages—
At least

But less
than

$2,130 $2,140
2,140 2,150
2,150 2,160
2,160 2,170
2,170 2,180

Payment
to be
made

$60
59
59
58
57

Wages—
At least

But less
than

$2260 $2,270
2,270 2,280
2,280 2,290
2,290 2,300
2,300 2,310

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

$48
47
46
45
44

$2,390
2,400
2,410
2,420
2,430

$2400
2,410
2,420
2,430
2,440

$36
35
34
33
32

Wages—
At least

But less
than

$2,520 $2,530
2,530 2,540
2,540 2,550
2,550 2,560
2,560 2,570

Payment
to be
made

$23
22
21
20
19

Wages—
At least

But less
than

$2,650 $2,660
2,660 2,670
2,670 2,680
2,680 2,690
2,690 2,700

Payment
to be
made

$11
10
9
8
7

2,180
2,190
2,200
2,210
2,220

2,190
2,200
2,210
2,220
2,230

56
55
54
53
52

2,310
2,320
2,330
2,340
2,350

2,320
2,330
2,340
2,350
2,360

43
42
41
40
39

2,440
2,450
2,460
2,470
2,480

2,450
2,460
2,470
2,480
2,490

31
30
29
28
27

2,570
2,580
2,590
2,600
2,610

2,580
2,590
2,600
2,610
2,620

18
17
16
15
14

2,700
2,710
2,720
2,730
2,740

2,710
2,720
2,730
2,740
2,750

6
5
4
3
2

2,230
2,240
2,250

2,240
2,250
2,260

51
50
49

2,360
2,370
2,380

2,370
2,380
2,390

38
37
36

2,490
2,500
2,510

2,500
2,510
2,520

26
25
24

2,620
2,630
2,640

2,630
2,640
2,650

13
13
12

2,750
2,760

2,760
---

1
0

MARRIED Without Spouse Filing Certificate
Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

$1,885 $1,895
1,895 1,905
1,905 1,915
1,915 1,925
1,925 1,935

Payment
to be
made

$100
99
98
97
96

$0
5
10
15
20

$5
10
15
20
25

$0
1
2
3
4

$230
235
240
245
250

$235
240
245
250
255

$47
48
49
50
51

$460
465
470
475
480

$465
470
475
480
485

$94
95
96
97
98

$690
695
1,445
1,455
1,465

$695
1,445
1,455
1,465
1,475

$141
142
142
141
140

25
30
35
40
45

30
35
40
45
50

5
6
7
8
9

255
260
265
270
275

260
265
270
275
280

52
53
54
55
56

485
490
495
500
505

490
495
500
505
510

99
100
101
102
103

1,475
1,485
1,495
1,505
1,515

1,485
1,495
1,505
1,515
1,525

139
138
137
136
135

1,935
1,945
1,955
1,965
1,975

1,945
1,955
1,965
1,975
1,985

95
94
93
92
91

50
55
60
65
70

55
60
65
70
75

10
11
12
13
14

280
285
290
295
300

285
290
295
300
305

57
58
59
60
61

510
515
520
525
530

515
520
525
530
535

104
105
106
107
108

1,525
1,535
1,545
1,555
1,565

1,535
1,545
1,555
1,565
1,575

134
133
133
132
131

1,985
1,995
2,005
2,015
2,025

1,995
2,005
2,015
2,025
2,035

90
89
88
87
86

75
80
85
90
95

80
85
90
95
100

15
16
17
18
19

305
310
315
320
325

310
315
320
325
330

62
63
64
65
66

535
540
545
550
555

540
545
550
555
560

109
110
111
112
113

1,575
1,585
1,595
1,605
1,615

1,585
1,595
1,605
1,615
1,625

130
129
128
127
126

2,035
2,045
2,055
2,065
2,075

2,045
2,055
2,065
2,075
2,085

86
85
84
83
82

100
105
110
115
120

105
110
115
120
125

20
21
22
23
24

330
335
340
345
350

335
340
345
350
355

67
68
69
70
71

560
565
570
575
580

565
570
575
580
585

114
115
116
117
118

1,625
1,635
1,645
1,655
1,665

1,635
1,645
1,655
1,665
1,675

125
124
123
122
121

2,085
2,095
2,105
2,115
2,125

2,095
2,105
2,115
2,125
2,135

81
80
79
78
77

125
130
135
140
145

130
135
140
145
150

26
27
28
29
30

355
360
365
370
375

360
365
370
375
380

72
73
74
75
77

585
590
595
600
605

590
595
600
605
610

119
120
121
122
123

1,675
1,685
1,695
1,705
1,715

1,685
1,695
1,705
1,715
1,725

120
119
118
117
116

2,135
2,145
2,155
2,165
2,175

2,145
2,155
2,165
2,175
2,185

76
75
74
73
72

150
155
160
165
170

155
160
165
170
175

31
32
33
34
35

380
385
390
395
400

385
390
395
400
405

78
79
80
81
82

610
615
620
625
630

615
620
625
630
635

124
125
126
128
129

1,725
1,735
1,745
1,755
1,765

1,735
1,745
1,755
1,765
1,775

115
114
113
112
111

2,185
2,195
2,205
2,215
2,225

2,195
2,205
2,215
2,225
2,235

71
70
69
68
67

175
180
185
190
195

180
185
190
195
200

36
37
38
39
40

405
410
415
420
425

410
415
420
425
430

83
84
85
86
87

635
640
645
650
655

640
645
650
655
660

130
131
132
133
134

1,775
1,785
1,795
1,805
1,815

1,785
1,795
1,805
1,815
1,825

110
110
109
108
107

2,235
2,245
2,255
2,265
2,275

2,245
2,255
2,265
2,275
2,285

66
65
64
63
63

200
205
210
215
220

205
210
215
220
225

41
42
43
44
45

430
435
440
445
450

435
440
445
450
455

88
89
90
91
92

660
665
670
675
680

665
670
675
680
685

135
136
137
138
139

1,825
1,835
1,845
1,855
1,865

1,835
1,845
1,855
1,865
1,875

106
105
104
103
102

2,285
2,295
2,305
2,315
2,325

2,295
2,305
2,315
2,325
2,335

62
61
60
59
58

225

230

46

455

460

93

685

690

140

1,875

1,885

101

(Continued on next page)

MONTHLY Payroll Period
MARRIED Without Spouse Filing Certificate
Wages—
At least

But less
than

Payment
to be
made

$2,335 $2,345
2,345 2,355
2,355 2,365
2,365 2,375
2,375 2,385
2,385 2,395
2,395 2,405
2,405 2,415
2,415 2,425
2,425 2,435
2,435 2,445
2,445 2,455

Wages—
At least

But less
than

$2,455 $2,465
2,465 2,475
2,475 2,485
2,485 2,495
2,495 2,505
2,505 2,515
2,515 2,525
2,525 2,535
2,535 2,545
2,545 2,555
2,555 2,565
2,565 2,575

$57
56
55
54
53
52
51
50
49
48
47
46

Payment
to be
made

$45
44
43
42
41
40
40
39
38
37
36
35

Wages—
At least

But less
than

Payment
to be
made

$2,575 $2,585
2,585 2,595
2,595 2,605
2,605 2,615
2,615 2,625
2,625 2,635
2,635 2,645
2,645 2,655
2,655 2,665
2,665 2,675
2,675 2,685
2,685 2,695

$34
33
32
31
30
29
28
27
26
25
24
23

Wages—
At least

But less
than

$2,695 $2,705
2,705 2,715
2,715 2,725
2,725 2,735
2,735 2,745
2,745 2,755
2,755 2,765
2,765 2,775
2,775 2,785
2,785 2,795
2,795 2,805
2,805 2,815

Payment
to be
made

$22
21
20
19
18
17
17
16
15
14
13
12

Wages—
At least

But less
than

$2,815 $2,825
2,825 2,835
2,835 2,845
2,845 2,855
2,855 2,865
2,865 2,875
2,875 2,885
2,885 2,895
2,895 2,905
2,905 2,915
2,915 2,925
2,925
- - -

Payment
to be
made

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

MARRIED With Both Spouses Filing Certificate
Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

Wages—
At least

But less
than

Payment
to be
made

$0
5
10
15
20

$5
10
15
20
25

$0
1
2
3
4

$145
150
155
160
165

$150
155
160
165
170

$30
31
32
33
34

$290
295
300
305
310

$295
300
305
310
315

$59
60
61
62
63

$890
900
910
920
930

$900
910
920
930
940

$55
54
53
52
51

25
30
35
40
45

30
35
40
45
50

5
6
7
8
9

170
175
180
185
190

175
180
185
190
195

35
36
37
38
39

315
320
325
330
335

320
325
330
335
340

64
65
66
67
68

940
950
960
970
980

950
960
970
980
990

50
49
48
47
46

1,230
1,240
1,250
1,260
1,270

1,240
1,250
1,260
1,270
1,280

22
21
20
19
18

50
55
60
65
70

55
60
65
70
75

10
11
12
13
14

195
200
205
210
215

200
205
210
215
220

40
41
42
43
44

340
345
720
730
740

345
720
730
740
750

69
70
71
70
69

990
1,000
1,010
1,020
1,030

1,000
1,010
1,020
1,030
1,040

45
44
43
42
41

1,280
1,290
1,300
1,310
1,320

1,290
1,300
1,310
1,320
1,330

17
16
15
14
13

75
80
85
90
95

80
85
90
95
100

15
16
17
18
19

220
225
230
235
240

225
230
235
240
245

45
46
47
48
49

750
760
770
780
790

760
770
780
790
800

68
67
66
65
64

1,040
1,050
1,060
1,070
1,080

1,050
1,060
1,070
1,080
1,090

40
39
38
37
36

1,330
1,340
1,350
1,360
1,370

1,340
1,350
1,360
1,370
1,380

12
11
10
9
8

100
105
110
115
120

105
110
115
120
125

20
21
22
23
24

245
250
255
260
265

250
255
260
265
270

50
51
52
53
54

800
810
820
830
840

810
820
830
840
850

63
62
61
60
59

1,090
1,100
1,110
1,120
1,130

1,100
1,110
1,120
1,130
1,140

35
34
33
32
32

1,380
1,390
1,400
1,410
1,420

1,390
1,400
1,410
1,420
1,430

8
7
6
5
4

125
130
135
140

130
135
140
145

26
27
28
29

270
275
280
285

275
280
285
290

55
56
57
58

850
860
870
880

860
870
880
890

58
57
56
55

1,140
1,150
1,160
1,170

1,150
1,160
1,170
1,180

31
30
29
28

1,430
1,440
1,450
1,460

1,440
1,450
1,460
- - -

3
2
1
0

$1,180 $1,190
1,190 1,200
1,200 1,210
1,210 1,220
1,220 1,230

$27
26
25
24
23

DAILY Payroll Period
SINGLE or HEAD OF HOUSEHOLD

MARRIED Without Spouse Filing Certificate

MARRIED With Both Spouses Filing Certificate

Wages—
At least

Payment Wages—
Payment Wages—
Payment Wages—
Payment Wages—
Payment Wages—
Payment
to be
to be
to be
to be
to be
to be
But less
At least But less
At least But less
At least But less
At least But less
At least But less
made
made
made
made
made
made
than
than
than
than
than
than

$0
5
10
15
20

$5
10
15
20
25

$0
1
2
3
4

$65
75
85
95
105

$75
85
95
105
115

$5
4
3
2
1

$0
5
10
15
20

$5
10
15
20
25

$0
1
2
3
4

$75
85
95
105
115

$85
95
105
115
125

$5
4
3
2
1

25
30
55

30
55
65

5
6
6

115

---

0

25
30
65

30
65
75

5
6
6

125

---

0

$0
5
10
15

$5
10
15
30

$0
1
2
3

$30
40
50
60

$40
50
60
---

$3
2
1
0