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Contents

Department of the Treasury
Internal Revenue Service

1. Who Are Employees? . . . . . . . . . . . . . . . . . . . .

3

2. Employee or Independent Contractor? . . . . . .

5

3. Employees of Exempt Organizations . . . . . . . .

8

Cat. No. 21453T

4. Religious Exemptions . . . . . . . . . . . . . . . . . . . .

9

Employer’s
Supplemental
Tax Guide

5. Wages and Other Compensation . . . . . . . . . . .

9

Publication 15-A
(Rev. January 2004)

(Supplement to
Circular E,
Employer’s Tax Guide
(Publication 15))

6. Sick Pay Reporting . . . . . . . . . . . . . . . . . . . . . . 12
7. Special Rules for Paying Taxes . . . . . . . . . . . . 18
8. Pensions and Annuities . . . . . . . . . . . . . . . . . . 20
9. Alternative Methods for Figuring
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . .
Formula Tables for Percentage Method
Withholding . . . . . . . . . . . . . . . . . . . . . . . . .
Wage Bracket Percentage Method Tables . . . . .
Combined Income Tax, Employee Social
Security Tax, and Employee Medicare
Tax Withholding Tables . . . . . . . . . . . . . . . .

21
22
25
34

10. Tables for Withholding on
Distributions of Indian Gaming Profits to
Tribal Members . . . . . . . . . . . . . . . . . . . . . . . . . 55
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
Quick and Easy Access to Tax Help and
Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58

Introduction
This publication supplements Circular E (Pub. 15),
Employer’s Tax Guide. It contains specialized and detailed
employment tax information supplementing the basic information provided in Circular E (Pub. 15). Publication 15-B,
Employer’s Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various
types of noncash compensation. This publication also contains:

• Alternative methods and tables for figuring income
tax withholding.

• Combined income tax, employee social security tax,
and employee Medicare tax withholding tables.

Get forms and other information
faster and easier by:
Internet • www.irs.gov or FTP • ftp.irs.gov
FAX • 703–368–9694 (from your fax machine)
TM

for Business

www.irs.gov/efile

• Tables for withholding on distributions of Indian gaming profits to tribal members.
Telephone help. You can call the IRS with your employment tax questions at 1-800-829-4933.
Help for people with disabilities. Telephone help is
available using TTY/TDD equipment. You can call
1-800-829-4059 with your tax question or to order forms
and publications. You may also use this number for problem resolution assistance.

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Ordering publications and forms. See page 58 for information on how to obtain forms and publications.

Useful Items

electronic form that will be used to furnish the statement.

• The employer will notify the employee of the scope
and duration of the consent.

You may want to see:
Publication
❏ 15

Circular E (Pub. 15), Employer’s Tax Guide

❏ 15-B Employer’s Tax Guide to Fringe Benefits
❏ 51

Agricultural Employer’s Tax Guide

❏ 509

Tax Calendars for 2004

❏ 225

Farmer’s Tax Guide

❏ 515

Withholding of Tax on Nonresident Aliens and
Foreign Entities

❏ 535

Business Expenses

❏ 553

Highlights of 2003 Tax Changes

❏ 583

Starting a Business and Keeping Records

❏ 1635 Understanding Your EIN
Comments and Suggestions. We welcome your comments about this publication and your suggestions for
future editions. You can email us at *taxforms@irs.gov.
Please put “Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
Tax Forms and Publications
SE:W:CAR:MP:T:T
1111 Constitution Ave., NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence.

The employer must furnish the electronic statements by
the due date of the paper forms. The employer must notify
the employees that the Forms W-2 will be posted on a
website by January 31. This notice may be delivered by
mail, electronic mail, or in person.
As this publication was going to print, the Treasury Department was in the process of issuing
CAUTION
final Regulations governing the furnishing of
Electronic Payee Statements. When approved, the Regulations will be published in the Internal Revenue Bulletin
and will be available online at www.irs.gov/irb.

!

Electronic deposit requirement. Certain employers are
required to make deposits of employment taxes using the
Electronic Federal Tax Payment System (EFTPS). If you
are required to use EFTPS and fail to do so, you may be
subject to a 10% penalty. See Circular E (Pub. 15) for more
information.
If you are not required to use EFTPS, you may participate voluntarily. To enroll in or get more information about
EFTPS, call 1-800-945-8400 or 1-800-555-4477 or visit
the EFTPS website at www.eftps.gov.
Electronic submission of Forms W-4, W-4P, W-4S,
W-4V, and W-5. You may set up a system to electronically
receive any or all of the following forms from an employee
or payee:

• Form W-4, Employee’s Withholding Allowance Certificate

• Form W-4P, Withholding Certificate for Pension or
Annuity Payments

• Form W-4S, Request for Federal Income Tax Withholding From Sick Pay

Items To Note
Furnishing Form W-2 to employees electronically.
You may set up a system to furnish Forms W-2 to employees who choose to receive them in electronic format. Each
employee participating must consent electronically, and
you must notify the employees of all hardware and
software requirements to receive them. You may not send
Form W-2 electronically to any employee who does not
consent or who has revoked consent previously provided.
To furnish Forms W-2 electronically, you must meet the
following disclosure requirements and provide a clear and
conspicuous statement of each of them to your employees.

• The employee must be informed that he or she may
receive a paper Form W-2 if consent is not given to
receive it electronically. The consent statement must
be made electronically in a way that demonstrates
that the employee can access the Form W-2 in the
Page 2

• Form W-4V, Voluntary Withholding Request
• Form W-5, Earned Income Credit Advance Payment
Certificate
If you establish an electronic system to receive any of
these forms, you do not need to process that form in a
paper version.
For each form that you establish an electronic submission system for, you must meet the following requirements:
1) The electronic system must ensure that the information received by the payer is the information sent by
the payee. The system must document all occasions
of user access that result in a submission. In addition, the design and operation of the electronic system, including access procedures, must make it
reasonably certain that the person accessing the
system and submitting the form is the person identified on the form.

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2) The electronic system must provide exactly the same
information as the paper form.
3) The electronic submission must be signed with an
electronic signature by the payee whose name is on
the form. The electronic signature must be the final
entry in the submission.
4) Upon request, you must furnish a hard copy of any
completed electronic form to the IRS and a statement that, to the best of the payer’s knowledge, the
electronic form was submitted by the named payee.
The hard copy of the electronic form must provide
exactly the same information as, but need not be a
facsimile of, the paper form. For Forms W-4 and
W-5, the signature must be under penalty of perjury,
and must contain the same language that appears
on the paper version of the form. The electronic
system must inform the employee that he or she
must make a declaration contained in the perjury
statement and that the declaration is made by signing the Form W-4 or W-5.
5) You must meet all recordkeeping requirements that
apply to the paper forms.
For more information, see:

• Form W-4 —Regulations section 31.3402(f)(5)-1
• Form W-5 —Announcement 99-3. You can find Announcement 99-3 on page 15 of Internal Revenue
Bulletin 1999-3 at
www.irs.gov/pub/irs-irbs/irb99-03.pdf.

• Forms W-4P, W-4S, and W-4V —Announcement
99-6. You can find Announcement 99-6 on page 24
of Internal Revenue Bulletin 1999-4 at
www.irs.gov/pub/irs-irbs/irb99-04.pdf.

Photographs of Missing
Children
The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may
appear in this booklet on pages that would otherwise be
blank. You can help bring these children home by looking
at the photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.

1. Who Are Employees?
Before you can know how to treat payments that you make
for services, you must first know the business relationship
that exists between you and the person performing the
services. The person performing the services may be:

• An independent contractor.
• A common-law employee.

• A statutory employee.
• A statutory nonemployee.
This discussion explains these four categories. A later
discussion, Employee or Independent Contractor?
(section 2), points out the differences between an independent contractor and an employee and gives examples from
various types of occupations. If an individual who works for
you is not an employee under the common-law rules (see
section 2), you generally do not have to withhold Federal
income tax from that individual’s pay. However, in some
cases you may be required to withhold under backup
withholding requirements on these payments. See Circular
E (Pub.15) for information on backup withholding.

Independent Contractors
People such as lawyers, contractors, subcontractors, public stenographers, and auctioneers who follow an independent trade, business, or profession in which they offer their
services to the public, are generally not employees. However, whether such people are employees or independent
contractors depends on the facts in each case. The general rule is that an individual is an independent contractor if
you, the person for whom the services are performed, have
the right to control or direct only the result of the work and
not the means and methods of accomplishing the result.

Common-Law Employees
Under common-law rules, anyone who performs services
for you is your employee if you can control what will be
done and how it will be done. This is so even when you give
the employee freedom of action. What matters is that you
have the right to control the details of how the services are
performed. For a discussion of facts that indicate whether
an individual providing services is an independent contractor or employee, see Employee or Independent Contractor? (section 2).
If you have an employer-employee relationship, it
makes no difference how it is labeled. The substance of
the relationship, not the label, governs the worker’s status. Nor does it matter whether the individual is employed
full time or part time.
For employment tax purposes, no distinction is made
between classes of employees. Superintendents, managers, and other supervisory personnel are all employees. An
officer of a corporation is generally an employee; however, an officer who performs no services or only minor
services, and neither receives nor is entitled to receive any
pay, is not considered an employee. A director of a corporation is not an employee with respect to services performed as a director.
You generally have to withhold and pay income, social
security, and Medicare taxes on wages that you pay to
common-law employees. However, the wages of certain
employees may be exempt from one or more of these
taxes. See Employees of Exempt Organizations (section 3) and Religious Exemptions (section 4).
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Leased employees. Under certain circumstances, a corporation furnishing workers to various professional people
and firms is the employer of those workers for employment
tax purposes. For example, a professional service corporation may provide the services of secretaries, nurses, and
other similarly trained workers to its subscribers.
The service corporation enters into contracts with the
subscribers under which the subscribers specify the services to be provided and the fee to be paid to the service
corporation for each individual furnished. The service corporation has the right to control and direct the worker’s
services for the subscriber, including the right to discharge
or reassign the worker. The service corporation hires the
workers, controls the payment of their wages, provides
them with unemployment insurance and other benefits,
and is the employer for employment tax purposes. For
information on employee leasing as it relates to pension
plan qualification requirements, see Leased employees in
Pub. 560, Retirement Plans for Small Business (SEP,
SIMPLE, and Qualified Plans).
Additional information. For more information about the
treatment of special types of employment, the treatment of
special types of payments, and similar subjects, get Circular E (Pub. 15) or Circular A (Pub. 51) for agricultural
employers.

Statutory Employees
If workers are independent contractors under the common
law rules, such workers may nevertheless be treated as
employees by statute (“statutory employees”) for certain
employment tax purposes if they fall within any one of the
following four categories and meet the three conditions
described under Social security and Medicare taxes,
below.
1) A driver who distributes beverages (other than milk)
or meat, vegetable, fruit, or bakery products; or who
picks up and delivers laundry or dry cleaning, if the
driver is your agent or is paid on commission.
2) A full-time life insurance sales agent whose principal
business activity is selling life insurance or annuity
contracts, or both, primarily for one life insurance
company.
3) An individual who works at home on materials or
goods that you supply and that must be returned to
you or to a person you name, if you also furnish
specifications for the work to be done.
4) A full-time traveling or city salesperson who works on
your behalf and turns in orders to you from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments. The goods
sold must be merchandise for resale or supplies for
use in the buyer’s business operation. The work performed for you must be the salesperson’s principal
business activity. See Salesperson in section 2.
Page 4

Social security and Medicare taxes. Withhold social security and Medicare taxes from the wages of statutory
employees if all three of the following conditions apply.

• The service contract states or implies that substantially all the services are to be performed personally
by them.

• They do not have a substantial investment in the
equipment and property used to perform the services (other than an investment in transportation facilities).

• The services are performed on a continuing basis for
the same payer.
Federal unemployment (FUTA) tax. For FUTA tax, the
term employee means the same as it does for social
security and Medicare taxes, except that it does not include statutory employees in categories 2 and 3 above.
Thus, any individual who is an employee under category 1
or 4 is also an employee for FUTA tax purposes and
subject to FUTA tax.
Income tax. Do not withhold income tax from the wages
of statutory employees.
Reporting payments to statutory employees. Furnish
Form W-2 to a statutory employee, and check “Statutory
employee” in box 13. Show your payments to the employee as “other compensation” in box 1. Also, show social
security wages in box 3, social security tax withheld in box
4, Medicare wages in box 5, and Medicare tax withheld in
box 6. The statutory employee can deduct his or her trade
or business expenses from the payments shown on Form
W-2. He or she reports earnings as a statutory employee
on line 1 of Schedule C or C-EZ (Form 1040). (A statutory
employee’s business expenses are deductible on Schedule C or C-EZ (Form 1040) and are not subject to the
reduction by 2% of his or her adjusted gross income that
applies to common-law employees.)

Statutory Nonemployees
There are two categories of statutory nonemployees: direct sellers and licensed real estate agents. They are
treated as self-employed for all Federal tax purposes,
including income and employment taxes, if:

• Substantially all payments for their services as direct
sellers or real estate agents are directly related to
sales or other output, rather than to the number of
hours worked and

• Their services are performed under a written contract providing that they will not be treated as employees for Federal tax purposes.
Direct sellers. Direct sellers include persons falling within
any of the following three groups:
1) Persons engaged in selling (or soliciting the sale of)
consumer products in the home or place of business
other than in a permanent retail establishment.

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2) Persons engaged in selling (or soliciting the sale of)
consumer products to any buyer on a buy-sell basis,
a deposit-commission basis, or any similar basis prescribed by regulations, for resale in the home or at a
place of business other than in a permanent retail
establishment.
3) Persons engaged in the trade or business of delivering or distributing newspapers or shopping news (including any services directly related to such delivery
or distribution).
Direct selling includes activities of individuals who attempt to increase direct sales activities of their direct sellers and who earn income based on the productivity of their
direct sellers. Such activities include providing motivation
and encouragement; imparting skills, knowledge, or experience; and recruiting. For more information on direct sellers, see Pub. 911, Direct Sellers.
Licensed real estate agents. This category includes individuals engaged in appraisal activities for real estate sales
if they earn income based on sales or other output.

Misclassification of Employees
Consequences of treating an employee as an independent contractor. If you classify an employee as an independent contractor and you have no reasonable basis for
doing so, you may be held liable for employment taxes for
that worker (the relief provisions, discussed below, will not
apply). See Internal Revenue Code section 3509 for more
information.
Relief provisions. If you have a reasonable basis for not
treating a worker as an employee, you may be relieved
from having to pay employment taxes for that worker. To
get this relief, you must file all required Federal information
returns on a basis consistent with your treatment of the
worker. You (or your predecessor) must not have treated
any worker holding a substantially similar position as an
employee for any periods beginning after 1977.
Technical service specialists. This relief provision
does not apply to a worker who provides services to another business (the client) as a technical service specialist
under an arrangement between the business providing the
worker, such as a technical services firm, and the client. A
technical service specialist is an engineer, designer,
drafter, computer programmer, systems analyst, or other
similarly skilled worker engaged in a similar line of work.
This rule does not affect the determination of whether
such workers are employees under the common-law rules.
The common-law rules control whether the specialist is
treated as an employee or an independent contractor.
However, if you directly contract with a technical service
specialist to provide services for your business rather than
for another business, you may still be entitled to the relief
provision. See Employee or Independent Contractor?
below.

2. Employee or Independent
Contractor?
An employer must generally withhold income taxes, withhold and pay social security and Medicare taxes, and pay
unemployment tax on wages paid to an employee. An
employer does not generally have to withhold or pay any
taxes on payments to independent contractors.

Common-Law Rules
To determine whether an individual is an employee or an
independent contractor under the common law, the relationship of the worker and the business must be examined.
In any employee-independent contractor determination, all
information that provides evidence of the degree of control
and the degree of independence must be considered.
Facts that provide evidence of the degree of control and
independence fall into three categories: behavioral control, financial control, and the type of relationship of the
parties. These facts are discussed below.
Behavioral control. Facts that show whether the business has a right to direct and control how the worker does
the task for which the worker is hired include the type and
degree of —
Instructions that the business gives to the worker.
An employee is generally subject to the business’ instructions about when, where, and how to work. All of the
following are examples of types of instructions about how
to do work:





When and where to do the work.
What tools or equipment to use.
What workers to hire or to assist with the work.
Where to purchase supplies and services.
What work must be performed by a specified individual.

• What order or sequence to follow.
The amount of instruction needed varies among different jobs. Even if no instructions are given, sufficient behavioral control may exist if the employer has the right to
control how the work results are achieved. A business may
lack the knowledge to instruct some highly specialized
professionals; in other cases, the task may require little or
no instruction. The key consideration is whether the business has retained the right to control the details of a
worker’s performance or instead has given up that right.
Training that the business gives to the worker. An
employee may be trained to perform services in a particular manner. Independent contractors ordinarily use their
own methods.
Financial control. Facts that show whether the business
has a right to control the business aspects of the worker’s
job include:
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The extent to which the worker has unreimbursed
business expenses. Independent contractors are more
likely to have unreimbursed expenses than are employees. Fixed ongoing costs that are incurred regardless of
whether work is currently being performed are especially
important. However, employees may also incur unreimbursed expenses in connection with the services that
they perform for their business.
The extent of the worker’s investment. An independent contractor often has a significant investment in the
facilities he or she uses in performing services for someone else. However, a significant investment is not necessary for independent contractor status.
The extent to which the worker makes his or her
services available to the relevant market. An independent contractor is generally free to seek out business
opportunities. Independent contractors often advertise,
maintain a visible business location, and are available to
work in the relevant market.
How the business pays the worker. An employee is
generally guaranteed a regular wage amount for an hourly,
weekly, or other period of time. This usually indicates that a
worker is an employee, even when the wage or salary is
supplemented by a commission. An independent contractor is usually paid by a flat fee for the job. However, it is
common in some professions, such as law, to pay independent contractors hourly.
The extent to which the worker can realize a profit or
loss. An independent contractor can make a profit or loss.
Type of relationship. Facts that show the parties’ type of
relationship include:
Written contracts describing the relationship the
parties intended to create.
Whether or not the business provides the worker
with employee-type benefits, such as insurance, a
pension plan, vacation pay, or sick pay.
The permanency of the relationship. If you engage a
worker with the expectation that the relationship will continue indefinitely, rather than for a specific project or period, this is generally considered evidence that your intent
was to create an employer-employee relationship.
The extent to which services performed by the
worker are a key aspect of the regular business of the
company. If a worker provides services that are a key
aspect of your regular business activity, it is more likely
that you will have the right to direct and control his or her
activities. For example, if a law firm hires an attorney, it is
likely that it will present the attorney’s work as its own and
would have the right to control or direct that work. This
would indicate an employer-employee relationship.
IRS help. If you want the IRS to determine whether or not
a worker is an employee, file Form SS-8, Determination of
Worker Status for Purposes of Federal Employment Taxes
and Income Tax Withholding, with the IRS.
Page 6

Industry Examples
The following examples may help you properly classify
your workers:

Building and Construction Industry
Example 1. Jerry Jones has an agreement with Wilma
White to supervise the remodeling of her house. She did
not advance funds to help him carry on the work. She
makes direct payments to the suppliers for all necessary
materials. She carries liability and workers’ compensation
insurance covering Jerry and others that he engaged to
assist him. She pays them an hourly rate and exercises
almost constant supervision over the work. Jerry is not free
to transfer his assistants to other jobs. He may not work on
other jobs while working for Wilma. He assumes no responsibility to complete the work and will incur no contractual liability if he fails to do so. He and his assistants
perform personal services for hourly wages. Jerry Jones
and his assistants are employees of Wilma White.
Example 2. Milton Manning, an experienced tilesetter,
orally agreed with a corporation to perform full-time services at construction sites. He uses his own tools and
performs services in the order designated by the corporation and according to its specifications. The corporation
supplies all materials, makes frequent inspections of his
work, pays him on a piecework basis, and carries workers’
compensation insurance on him. He does not have a place
of business or hold himself out to perform similar services
for others. Either party can end the services at any time.
Milton Manning is an employee of the corporation.
Example 3. Wallace Black agreed with the Sawdust
Co. to supply the construction labor for a group of houses.
The company agreed to pay all construction costs. However, he supplies all the tools and equipment. He performs
personal services as a carpenter and mechanic for an
hourly wage. He also acts as superintendent and foreman
and engages other individuals to assist him. The company
has the right to select, approve, or discharge any helper. A
company representative makes frequent inspections of the
construction site. When a house is finished, Wallace is
paid a certain percentage of its costs. He is not responsible
for faults, defects of construction, or wasteful operation. At
the end of each week, he presents the company with a
statement of the amount that he has spent, including the
payroll. The company gives him a check for that amount
from which he pays the assistants, although he is not
personally liable for their wages. Wallace Black and his
assistants are employees of the Sawdust Co.
Example 4. Bill Plum contracted with Elm Corporation
to complete the roofing on a housing complex. A signed
contract established a flat amount for the services rendered by Bill Plum. Bill is a licensed roofer and carries
workers’ compensation and liability insurance under the
business name, Plum Roofing. He hires his own roofers
who are treated as employees for Federal employment tax

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purposes. If there is a problem with the roofing work, Plum
Roofing is responsible for paying for any repairs. Bill Plum,
doing business as Plum Roofing, is an independent contractor.
Example 5. Vera Elm, an electrician, submitted a job
estimate to a housing complex for electrical work at $16
per hour for 400 hours. She is to receive $1,280 every 2
weeks for the next 10 weeks. This is not considered payment by the hour. Even if she works more or less than 400
hours to complete the work, Vera Elm will receive $6,400.
She also performs additional electrical installations under
contracts with other companies, that she obtained through
advertisements. Vera is an independent contractor.

Trucking Industry

minimal assistance in closing and financing sales and in
other phases of her work. She is paid a commission and is
eligible for prizes and bonuses offered by Bob. Bob also
pays the cost of health insurance and group-term life
insurance for Donna. Donna is an employee of Bob Blue.
Example 2. Sam Sparks performs auto repair services
in the repair department of an auto sales company. He
works regular hours and is paid on a percentage basis. He
has no investment in the repair department. The sales
company supplies all facilities, repair parts, and supplies;
issues instructions on the amounts to be charged, parts to
be used, and the time for completion of each job; and
checks all estimates and repair orders. Sam is an employee of the sales company.

Example. Rose Trucking contracts to deliver material
for Forest Inc. at $140 per ton. Rose Trucking is not paid
for any articles that are not delivered. At times, Jan Rose,
who operates as Rose Trucking, may also lease another
truck and engage a driver to complete the contract. All
operating expenses, including insurance coverage, are
paid by Jan Rose. All equipment is owned or rented by Jan
and she is responsible for all maintenance. None of the
drivers are provided by Forest Inc. Jan Rose, operating as
Rose Trucking, is an independent contractor.

Example 3. An auto sales agency furnishes space for
Helen Bach to perform auto repair services. She provides
her own tools, equipment, and supplies. She seeks out
business from insurance adjusters and other individuals
and does all of the body and paint work that comes to the
agency. She hires and discharges her own helpers, determines her own and her helpers’ working hours, quotes
prices for repair work, makes all necessary adjustments,
assumes all losses from uncollectible accounts, and receives, as compensation for her services, a large percentage of the gross collections from the auto repair shop.
Helen is an independent contractor and the helpers are
her employees.

Computer Industry

Attorney

Example. Steve Smith, a computer programmer, is laid
off when Megabyte Inc., downsizes. Megabyte agrees to
pay Steve a flat amount to complete a one-time project to
create a certain product. It is not clear how long that it will
take to complete the project, and Steve is not guaranteed
any minimum payment for the hours spent on the program.
Megabyte provides Steve with no instructions beyond the
specifications for the product itself. Steve and Megabyte
have a written contract, which provides that Steve is considered to be an independent contractor, is required to pay
Federal and state taxes, and receives no benefits from
Megabyte. Megabyte will file a Form 1099-MISC. Steve
does the work on a new high-end computer that cost him
$7,000. Steve works at home and is not expected or
allowed to attend meetings of the software development
group. Steve is an independent contractor.

Example. Donna Yuma is a sole practitioner who rents
office space and pays for the following items: telephone,
computer, on-line legal research linkup, fax machine, and
photocopier. Donna buys office supplies and pays bar
dues and membership dues for three other professional
organizations. Donna has a part-time receptionist who also
does the bookkeeping. She pays the receptionist, withholds and pays Federal and state employment taxes, and
files a Form W-2 each year. For the past 2 years, Donna
has had only three clients, corporations with which there
have been long-standing relationships. Donna charges the
corporations an hourly rate for her services, sending
monthly bills detailing the work performed for the prior
month. The bills include charges for long distance calls,
on-line research time, fax charges, photocopies, postage,
and travel, costs for which the corporations have agreed to
reimburse her. Donna is an independent contractor.

Automobile Industry
Taxicab Driver
Example 1. Donna Lee is a salesperson employed on a
full-time basis by Bob Blue, an auto dealer. She works six
days a week and is on duty in Bob’s showroom on certain
assigned days and times. She appraises trade-ins, but her
appraisals are subject to the sales manager’s approval.
Lists of prospective customers belong to the dealer. She is
required to develop leads and report results to the sales
manager. Because of her experience, she requires only

Example. Tom Spruce rents a cab from Taft Cab Co.
for $150 per day. He pays the costs of maintaining and
operating the cab. Tom Spruce keeps all fares that he
receives from customers. Although he receives the benefit
of Taft’s two-way radio communication equipment, dispatcher, and advertising, these items benefit both Taft and
Tom Spruce. Tom Spruce is an independent contractor.
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Salesperson
To determine whether salespersons are employees under
the usual common-law rules, you must evaluate each
individual case. If a salesperson who works for you does
not meet the tests for a common-law employee, discussed
earlier, you do not have to withhold income tax from his or
her pay (see Statutory Employees in section 1). However, even if a salesperson is not an employee under the
usual common-law rules, his or her pay may still be subject
to social security, Medicare, and FUTA taxes.
To determine whether a salesperson is an employee for
social security, Medicare, and FUTA tax purposes, the
salesperson must meet all eight elements of the statutory
employee test. A salesperson is a statutory employee for
social security, Medicare, and FUTA tax purposes if he or
she:
1) Works full time for one person or company except,
possibly, for sideline sales activities on behalf of
some other person,
2) Sells on behalf of, and turns his or her orders over
to, the person or company for which he or she works,
3) Sells to wholesalers, retailers, contractors, or operators of hotels, restaurants, or similar establishments,
4) Sells merchandise for resale, or supplies for use in
the customer’s business,
5) Agrees to do substantially all of this work personally,
6) Has no substantial investment in the facilities used to
do the work, other than in facilities for transportation,
7) Maintains a continuing relationship with the person
or company for which he or she works, and
8) Is not an employee under common-law rules.

3. Employees of Exempt
Organizations
Many nonprofit organizations are exempt from income
tax. Although they do not have to pay income tax themselves, they must still withhold income tax from the pay of
their employees. However, there are special social security, Medicare, and Federal unemployment (FUTA) tax rules
that apply to the wages that they pay their employees.
Section 501(c)(3) organizations. Nonprofit organizations that are exempt from income tax under section
501(c)(3) of the Internal Revenue Code include any community chest, fund, or foundation organized and operated
exclusively for religious, charitable, scientific, testing for
public safety, literary or educational purposes, fostering
national or international amateur sports competition, or for
the prevention of cruelty to children or animals. These
organizations are usually corporations and are exempt
from income tax under section 501(a).

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Social security and Medicare taxes. Wages paid to
employees of section 501(c)(3) organizations are subject
to social security and Medicare taxes unless one of the
following situations applies:

• The organization pays an employee less than $100
in a calendar year.

• The organization is a church or church-controlled
organization opposed for religious reasons to the
payment of social security and Medicare taxes and
has filed Form 8274, Certification by Churches and
Qualified Church-Controlled Organizations Electing
Exemption From Employer Social Security and
Medicare Taxes, to elect exemption from social security and Medicare taxes. The organization must
have filed for exemption before the first date on
which a quarterly employment tax return (Form 941)
would otherwise be due.
An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes
must pay self-employment tax if the employee is paid
$108.28 or more in a year. However, an employee who is a
member of a qualified religious sect can apply for an
exemption from the self-employment tax by filing Form
4029, Application for Exemption From Social Security and
Medicare Taxes and Waiver of Benefits. See Members of
recognized religious sects opposed to insurance in
section 4.
Federal unemployment tax. An organization that is
exempt from income tax under section 501(c)(3) of the
Internal Revenue Code is also exempt from the Federal
unemployment (FUTA) tax. This exemption cannot be
waived.
Note: An organization wholly owned by a state or its
political subdivision should contact the appropriate state
official for information about reporting and getting social
security and Medicare coverage for its employees.
Other than section 501(c)(3) organizations. Nonprofit
organizations that are not section 501(c)(3) organizations
may also be exempt from income tax under section 501(a)
or section 521. However, these organizations are not exempt from withholding income, social security, or Medicare
tax from their employees’ pay, or from paying FUTA tax.
Two special rules for social security, Medicare, and FUTA
taxes apply.
1) If an employee is paid less than $100 during a calendar year, his or her wages are not subject to social
security and Medicare taxes.
2) If an employee is paid less than $50 in a calendar
quarter, his or her wages are not subject to FUTA tax
for the quarter.
The above rules do not apply to employees who work for
pension plans and other similar organizations described in
section 401(a).

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4. Religious Exemptions
Special rules apply to the treatment of ministers for social
security purposes. An exemption from social security is
available for ministers and certain other religious workers
and members of certain recognized religious sects. For
more information on getting an exemption, see Pub. 517,
Social Security and Other Information for Members of the
Clergy and Religious Workers.
Ministers. Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body
constituting a church or church denomination. They are
given the authority to conduct religious worship, perform
sacerdotal functions, and administer ordinances and sacraments according to the prescribed tenets and practices
of that religious organization.
A minister who performs services for you subject to your
will and control is your employee. The common-law rules
discussed in sections 1 and 2 should be applied to determine whether a minister is your employee or is self-employed. The earnings of a minister are not subject to
income, social security, and Medicare tax withholding.
They are subject to self-employment tax and income tax.
You do not withhold these taxes from wages earned by a
minister. However, you may agree with the minister to
voluntarily withhold tax to cover the minister’s liability for
self-employment tax and income tax.
Form W-2. If your employee is an ordained minister,
report all taxable compensation as wages in box 1 on Form
W-2. Include in this amount expense allowances or reimbursements paid under a nonaccountable plan, discussed
in section 5 of Circular E (Pub. 15). Do not include a
parsonage allowance (excludable housing allowance) in
this amount. You may report a parsonage or rental allowance (housing allowance), utilities allowance, and the
rental value of housing provided in a separate statement or
in box 14 on Form W-2. Do not show on Form W-2 or 941
any amount as social security or Medicare wages, or any
withholding for social security or Medicare taxes. If you
withheld tax from the minister under a voluntary agreement, this amount should be shown in box 2 on Form W-2
as Federal income tax withheld. For more information on
ministers, see Pub. 517.
Exemptions for ministers and others. Certain ordained
ministers, Christian Science practitioners, and members of
religious orders who have not taken a vow of poverty, who
are subject to self-employment tax, may apply to exempt
their earnings from the tax on religious grounds. The application must be based on conscientious opposition to public
insurance because of personal religious considerations.
The exemption applies only to qualified services performed for the religious organization. See Rev. Proc.
91-20, 1991-1 C.B. 524, for guidelines to determine
whether an organization is a religious order or whether an
individual is a member of a religious order.
To apply for the exemption, the employee should file
Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious
Orders and Christian Science Practitioners. See Pub. 517

for more information about claiming an exemption from
self-employment tax using Form 4361.
Members of recognized religious sects opposed to
insurance. If you belong to a recognized religious sect or
to a division of such sect that is opposed to insurance, you
may qualify for an exemption from the self-employment
tax. To qualify, you must be conscientiously opposed to
accepting the benefits of any public or private insurance
that makes payments because of death, disability, old age,
or retirement, or makes payments toward the cost of, or
provides services for, medical care (including social security and Medicare benefits). If you buy a retirement annuity
from an insurance company, you will not be eligible for this
exemption. Religious opposition based on the teachings of
the sect is the only legal basis for the exemption. In addition, your religious sect (or division) must have existed
since December 31, 1950.
Self-employed. If you are self-employed and a member of a recognized religious sect opposed to insurance,
you can apply for exemption by filing Form 4029, Application for Exemption From Social Security and Medicare
Taxes and Waiver of Benefits, and waive all social security
benefits.
Employees. The social security and Medicare tax exemption available to the self-employed who are members
of a recognized religious sect opposed to insurance is also
available to their employees who are members of such a
sect. This applies to partnerships only if each partner is a
member of the sect. This exemption for employees applies
only if both the employee and the employer are members
of such a sect, and the employer has an exemption. To get
the exemption, the employee must file Form 4029.
An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes
can also apply for an exemption on Form 4029.

5. Wages and Other
Compensation
Circular E (Pub. 15), provides a general discussion of
taxable wages. Publication 15-B discusses fringe benefits.
The following topics supplement those discussions:

Relocating for Temporary Work
Assignments
If an employee is given a temporary work assignment
away from his or her regular place of work, certain travel
expenses reimbursed or paid directly by the employer in
accordance with an accountable plan (see section 5 in
Circular E (Pub. 15)) may be excludible from the
employee’s wages. Generally, a temporary work assignment in a single location is one that is realistically expected
to last (and does in fact last) for one year or less. If the
employee’s new work assignment is indefinite, any living
expenses reimbursed or paid by the employer (other than
qualified moving expenses) must be included in the
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employee’s wages as compensation. For the travel expenses to be excludible:

• The new work location must be outside of the city or
general area of the employee’s regular work place or
post of duty,

• The travel expenses must otherwise qualify as deductible by the employee, and

• The expenses must be for the period during which
the employee is at the temporary work location.
If you reimburse or pay any personal expenses of an
employee during his or her temporary work assignment,
such as expenses for home leave for family members or
for vacations, these amounts must be included in the
employee’s wages. See chapter 1 of Pub. 463, Travel,
Entertainment, Gift, and Car Expenses, and section 5 of
Circular E (Pub. 15) for more information. These rules
generally apply to temporary work assignments both inside
and outside the U.S.

Employee Achievement Awards
Do not withhold income, social security, or Medicare taxes
on the fair market value of an employee achievement
award if it is excludible from your employee’s gross income. To be excludible from your employee’s gross income, the award must be tangible personal property (not
cash or securities) given to an employee for length of
service or safety achievement, awarded as part of a meaningful presentation, and awarded under circumstances that
do not indicate that the payment is disguised compensation. Excludable employee achievement awards also are
not subject to FUTA tax.
Limits. The most that you can exclude for the cost of all
employee achievement awards to the same employee for
the year is $400. A higher limit of $1,600 applies to qualified plan awards. Qualified plan awards are employee
achievement awards under a written plan that does not
discriminate in favor of highly compensated employees.
An award cannot be treated as a qualified plan award if the
average cost per recipient of all awards under all of your
qualified plans is more than $400.
If during the year an employee receives awards not
made under a qualified plan and also receives awards
under a qualified plan, the exclusion for the total cost of all
awards to that employee cannot be more than $1,600. The
$400 and $1,600 limits cannot be added together to exclude more than $1,600 for the cost of awards to any one
employee during the year.

Scholarship and Fellowship
Payments
Only amounts that you pay as a qualified scholarship to a
candidate for a degree may be excluded from the
recipient’s gross income. A qualified scholarship is any
amount granted as a scholarship or fellowship that is used
for:
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• Tuition and fees required to enroll in, or to attend, an
educational institution or

• Fees, books, supplies, and equipment that are required for courses at the educational institution.
Any amounts that you pay for room and board, and any
amounts that you pay for teaching, research, or other
services required as a condition of receiving the scholarship, are not excludable from the recipient’s gross income.
A qualified scholarship is not subject to social security,
Medicare, and FUTA taxes, or income tax withholding. For
more information, see Pub. 970, Tax Benefits for Education.

Outplacement Services
If you provide outplacement services to your employees to
help them find new employment (such as career counseling, resume assistance, or skills assessment), the value of
these benefits may be income to them and subject to all
withholding taxes. However, the value of these services
will not be subject to any employment taxes if:

• You derive a substantial business benefit from providing the services (such as improved employee morale or business image) separate from the benefit
that you would receive from the mere payment of
additional compensation, and

• The employee would be able to deduct the cost of
the services as employee business expenses if he or
she had paid for them.
However, if you receive no additional benefit from providing the services, or if the services are not provided on
the basis of employee need, then the value of the services
is treated as wages and is subject to income tax withholding and social security and Medicare taxes. Similarly, if an
employee receives the outplacement services in exchange
for reduced severance pay (or other taxable compensation), then the amount the severance pay is reduced is
treated as wages for employment tax purposes.

Withholding for Idle Time
Payments made under a voluntary guarantee to employees for idle time (any time during which an employee
performs no services) are wages for the purposes of social
security, Medicare, FUTA taxes, and income tax withholding.

Back Pay
Treat back pay as wages in the year paid and withhold and
pay employment taxes as required. If back pay was
awarded by a court or government agency to enforce a
Federal or state statute protecting an employee’s right to
employment or wages, special rules apply for reporting
those wages to the Social Security Administration. These
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and not under a court decree or order. Examples of pertinent statutes include, but are not limited to, the National
Labor Relations Act, Fair Labor Standards Act, Equal Pay
Act, and Age Discrimination in Employment Act. See Pub.
957, Reporting Back Pay and Special Wage Payments to
the Social Security Administration, and Form SSA-131,
Employer Report of Special Wage Payments, for details.

Supplemental Unemployment
Benefits
If you pay, under a plan, supplemental unemployment
benefits to a former employee, all or part of the payments
may be taxable and subject to income tax withholding,
depending on how the plan is funded. Amounts that represent a return to the employee of amounts previously subject to tax are not taxable and are not subject to
withholding. You should withhold income tax on the taxable part of the payments made, under a plan, to an
employee who is involuntarily separated because of a
reduction in force, discontinuance of a plant or operation,
or other similar condition. It does not matter whether the
separation is temporary or permanent.
There are special rules that apply in determining
whether benefits qualify as supplemental unemployment
benefits that are excluded from wages for social security,
Medicare, and FUTA purposes. To qualify as supplemental unemployment benefits for these purposes, the benefits
must meet the following requirements:

• Benefits are paid only to unemployed former employees who are laid off by the employer.

• Eligibility for benefits depends on meeting prescribed
conditions after termination.

• The amount of weekly benefits payable is based
upon state unemployment benefits, other compensation allowable under state law, and the amount of
regular weekly pay.

• The duration of the benefits is affected by the fund
level and employee seniority.

• The right to benefits does not accrue until a prescribed period after termination.

• Benefits are not attributable to the performance of
particular services.

• No employee has any right to the benefits until qualified and eligible to receive benefits.

• Benefits may not be paid in a lump sum.
Withholding on taxable supplemental unemployment
benefits must be based on the withholding certificate
(Form W-4) that the employee gave to you.

corporation. Payments to employees under golden parachute contracts are subject to social security, Medicare,
FUTA taxes, and income tax withholding.
Beginning with payments under contracts entered into,
significantly amended, or renewed after June 14, 1984, no
deduction is allowed to the corporation for golden parachute payments. A payment is generally considered to be
an excess parachute payment if it equals or exceeds three
times the average annual compensation of the recipient
over the previous 5-year period. The amount over the
average is the excess parachute payment. The recipient of
an excess parachute payment is subject to a 20% nondeductible excise tax. If the recipient is an employee, the 20%
excise tax is to be withheld by the corporation.
Example. An officer of a corporation receives a golden
parachute payment of $400,000. This is more than three
times greater than his or her average compensation of
$100,000 over the previous 5-year period. The excess
parachute payment is $300,000 ($400,000 minus
$100,000). The corporation cannot deduct the $300,000
and must withhold the excise tax of $60,000 (20% of
$300,000).
Reporting golden parachute payments. Golden parachute payments to employees must be reported on Form
W-2. See the Instructions for Forms W-2 and W-3 for
details. For nonemployee reporting of these payments,
see Box 7 in the Instructions for Form 1099-MISC.
Exempt payments. Most small business corporations are
exempt from the golden parachute rules. See Regulations
section 1.280G-1 for more information.

Interest-Free and
Below-Market-Interest-Rate Loans
In general, if an employer lends an employee more than
$10,000 at an interest rate less than the current applicable
Federal rate (AFR), the difference between the interest
paid and the interest that would be paid under the AFR is
considered additional compensation to the employee. This
rule applies to a loan of $10,000 or less if one of its
principal purposes is the avoidance of Federal tax.
This additional compensation to the employee is subject to social security, Medicare, and FUTA taxes, but not
to income tax withholding. Include it in compensation on
Form W-2 (or Form 1099-MISC for an independent contractor). The AFR is established monthly and published by
the IRS each month in the Internal Revenue Bulletin. You
can get these rates by calling 1-800-829-4933 or by accessing the IRS website at www.irs.gov. For more information, see section 7872 and its related Regulations.

Golden Parachute Payments

Workers’ Compensation—Public
Employees

A golden parachute payment is a contract entered into by a
corporation and key personnel under which the corporation agrees to pay certain amounts to its key personnel in
the event of a change in ownership or control of the

State and local government employees, such as police
officers and firefighters, sometimes receive payments due
to injury in the line of duty under a statute that is not the
general workers’ compensation law of a state. If the statute
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limits benefits to work-related injuries or sickness and does
not base payments on the employee’s age, length of service, or prior contributions, the statute is “in the nature of” a
workers’ compensation law. Payments under the statute
are not subject to FUTA tax or income tax withholding, but
they are subject to social security and Medicare taxes to
the same extent as the employee’s regular wages. However, the payments are no longer subject to social security
and Medicare taxes after the expiration of six months
following the last calendar month in which the employee
worked for the employer.

Leave Sharing Plans
If you establish a leave sharing plan for your employees
that allows them to transfer leave to other employees for
medical emergencies, the amounts paid to the recipients
of the leave are considered wages. These amounts are
includible in the gross income of the recipients and are
subject to social security, Medicare, and FUTA taxes, and
income tax withholding. Do not include these amounts in
the income of the transferors. These rules apply only to
leave sharing plans that permit employees to transfer
leave to other employees for medical emergencies.

Nonqualified Deferred Compensation
Plans
Social security, Medicare, and FUTA taxes. Employer
contributions to nonqualified deferred compensation or
nonqualified pension plans are treated as social security,
Medicare, and FUTA wages when the services are performed or the employee no longer has a substantial risk of
forfeiting the right to the deferred compensation, whichever is later. This is true whether the plan is funded or
unfunded.
Amounts deferred are subject to social security, Medicare, and FUTA taxes unless the value of the amount
deferred cannot be determined; for example, if benefits are
based on final pay. If the value of the future benefit is
based on any factors that are not yet reasonably determinable, you may estimate the value of the future benefit and
withhold and pay social security, Medicare, and FUTA
taxes on that amount. If amounts that were not determinable in prior periods are now determinable, they are subject
to social security, Medicare, and FUTA taxes on the
amounts deferred plus the income attributable to those
amounts deferred. For more information, see Regulations
sections 31.3121(v)(2)-1 and 31.3306(r)(2)-1.
Income tax withholding. Amounts deferred under nonqualified deferred compensation plans are not subject to
income taxes until benefit payments begin. Withhold income tax on nonqualified plans as follows:

• Governmental section 457(b) plan. Withhold when
you actually make payments to the employee.

• Funded plan. Withhold when the employees’ rights
to amounts are not subject to substantial risk of
forfeiture or are transferable free of such risk. A
funded plan is one in which an employer irrevocaPage 12

bly contributes the deferred compensation to a separate fund, such as an irrevocable trust.

• Unfunded plan. Generally, withhold when you make
payments to the employee, either constructively or
actually.

Tax-Sheltered Annuities
Employer payments made by an educational institution or
a tax-exempt organization to purchase a tax-sheltered
annuity for an employee (annual deferrals) are included in
the employee’s social security and Medicare wages if the
payments are made because of a salary reduction agreement. However, they are not included in box 1 on Form
W-2 in the year the deferrals are made and are not subject
to income tax withholding.

Contributions to a Simplified
Employee Pension (SEP)
An employer’s SEP contributions to an employee’s individual retirement arrangement (IRA) are excluded from the
employee’s gross income. These excluded amounts are
not subject to social security, Medicare, FUTA taxes, or
income tax withholding. However, any SEP contributions
paid under a salary reduction agreement (SARSEP) are
included in wages for purposes of social security and
Medicare taxes and for FUTA. See Pub. 560, Retirement
Plans for Small Business (SEP, SIMPLE, and Qualified
Plans), for more information about SEPs.
Salary reduction simplified employee pensions
(SARSEP) repealed. You may not establish a SARSEP
after 1996. However, SARSEPs established before January 1, 1997 may continue to receive contributions.

SIMPLE Retirement Plans
Employer and employee contributions to a savings incentive match plan for employees (SIMPLE) retirement account (subject to limitations) are excludable from the
employee’s income and are exempt from Federal income
tax withholding. An employer’s nonelective (2%) or matching contributions are exempt from social security, Medicare, and FUTA taxes. However, an employee’s salary
reduction contributions to a SIMPLE are subject to social
security, Medicare, and FUTA taxes. For more information
about SIMPLE retirement plans, see Pub. 560.

6. Sick Pay Reporting
Special rules apply to the reporting of sick pay payments to
employees. How these payments are reported depends on
whether the payments are made by the employer or a third
party, such as an insurance company.
Sick pay is usually subject to social security, Medicare,
and FUTA taxes. For exceptions, see Social Security,
Medicare, and FUTA Taxes on Sick Pay later. Sick pay

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may also be subject to either mandatory or voluntary Federal income tax withholding, depending on who pays it.

Sick Pay
Sick pay generally means any amount paid under a plan
because of an employee’s temporary absence from work
due to injury, sickness, or disability. It may be paid by either
the employer or a third party, such as an insurance company. Sick pay includes both short- and long-term benefits.
It is often expressed as a percentage of the employee’s
regular wages.

Payments That Are Not Sick Pay
Sick pay does not include the following payments:
1) Disability retirement payments. Disability retirement payments are not sick pay and are not discussed in this section. Those payments are subject
to the rules for income tax withholding from pensions
and annuities. See section 8.
2) Workers’ compensation. Payments because of a
work-related injury or sickness that are made under
a workers’ compensation law are not sick pay and
are not subject to employment taxes. But see Workers’ Compensation —Public Employees in section
5.
3) Medical expense payments. Payments under a
definite plan or system for medical and hospitalization expenses, or for insurance covering these expenses, are not sick pay and are not subject to
employment taxes.
4) Payments unrelated to absence from work. Accident or health insurance payments unrelated to absence from work are not sick pay and are not subject
to employment taxes. These include payments for:
a) Permanent loss of a member or function of the
body,
b) Permanent loss of the use of a member or function of the body, or
c) Permanent disfigurement of the body.
Example: Donald was injured in a car accident and
lost an eye. Under a policy paid for by Donald’s employer, Delta Insurance Co. paid Donald $5,000 as
compensation for the loss of his eye. Because the
payment was determined by the type of injury and was
unrelated to Donald’s absence from work, it is not sick
pay and is not subject to employment taxes.

Sick Pay Plan
A sick pay plan is a plan or system established by an
employer under which sick pay is available to employees
generally or to a class or classes of employees. This does
not include a situation in which benefits are provided on a

discretionary or occasional basis with merely an intention
to aid particular employees in time of need.
You have a sick pay plan or system if the plan is in
writing or is otherwise made known to employees, such as
by a bulletin board notice or your long and established
practice. Some indications that you have a sick pay plan or
system include references to the plan or system in the
contract of employment, employer contributions to a plan,
or segregated accounts for the payment of benefits.
Definition of employer. The employer for whom the
employee normally works, a term used in the following
discussion, is either the employer for whom the employee
was working at the time that the employee became sick or
disabled or the last employer for whom the employee
worked before becoming sick or disabled, if that employer
made contributions to the sick pay plan on behalf of the
sick or disabled employee.
Note: Contributions to a sick pay plan through a cafeteria plan (by direct employer contributions or salary reduction) are employer contributions unless they are aftertax
employee contributions (i.e., included in taxable wages).

Third-Party Payers of Sick Pay
Employer’s agent. An employer’s agent is a third party
that bears no insurance risk and is reimbursed on a
cost-plus-fee basis for payment of sick pay and similar
amounts. A third party may be your agent even if the third
party is responsible for determining which employees are
eligible to receive payments. For example, if a third party
provides administrative services only, the third party is
your agent. If the third party is paid an insurance premium
and is not reimbursed on a cost-plus-fee basis, the third
party is not your agent. Whether an insurance company or
other third party is your agent depends on the terms of their
agreement with you.
A third party that makes payments of sick pay as your
agent is not considered the employer and generally has
no responsibility for employment taxes. This responsibility remains with you. However, under an exception to
this rule, the parties may enter into an agreement that
makes the third-party agent responsible for employment
taxes. In this situation, the third-party agent should use its
own name and EIN (rather than your name and EIN) for the
responsibilities that it has assumed.
Third party not employer’s agent. A third party that
makes payments of sick pay other than as an agent of
the employer is liable for income tax withholding (if requested by the employee) and the employee part of the
social security and Medicare taxes.
The third party is also liable for the employer part of the
social security and Medicare taxes and the FUTA tax,
unless the third party transfers this liability to the employer
for whom the employee normally works. This liability is
transferred if the third party takes the following steps:
1) Withholds the employee social security and Medicare taxes from the sick pay payments.

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2) Makes timely deposits of the employee social security and Medicare taxes.

See section 11 of Circular E (Pub. 15) for more information
on the deposit rules.

3) Notifies the employer for whom the employee normally works of the payments on which employee
taxes were withheld and deposited. The third party
must notify the employer within the time required for
the third party’s deposit of the employee part of the
social security and Medicare taxes. For instance, if
the third party is a monthly schedule depositor, it
must notify the employer by the 15th day of the
month following the month in which the sick pay
payment is made because that is the day by which
the deposit is required to be made. The third party
should notify the employer as soon as information on
payments is available so that an employer required
to make electronic deposits can make them timely.
For multi-employer plans, see the special rule discussed next.

Amounts not subject to social security, Medicare, or
FUTA taxes. The following payments, whether made by
the employer or a third party, are not subject to social
security, Medicare, or FUTA taxes (different rules apply to
income tax withholding):

Multi-employer plan timing rule. A special rule applies to sick pay payments made to employees by a
third-party insurer under an insurance contract with a
multi-employer plan established under a collectively bargained agreement. If the third-party insurer making the
payments complies with steps 1 and 2 above and gives the
plan (rather than the employer) the required timely notice
described in step 3 above, then the plan (not the third-party
insurer) must pay the employer part of the social security
and Medicare taxes and the FUTA tax. Similarly, if within
six business days of the plan’s receipt of notification, the
plan gives notice to the employer for whom the employee
normally works, the employer (not the plan) must pay the
employer part of the social security and Medicare taxes
and the FUTA tax.
Reliance on information supplied by the employer. A
third party that pays sick pay should request information
from the employer to determine amounts that are not
subject to employment taxes. Unless the third party has
reason not to believe the information, it may rely on that
information for the following items:

• The total wages paid to the employee during the
calendar year.

• The last month in which the employee worked for the
employer.

• The employee contributions to the sick pay plan
made with aftertax dollars.
The third party should not rely on statements regarding
these items made by the employee.

Social Security, Medicare, and FUTA
Taxes on Sick Pay
Employer. If you pay sick pay to your employee, you must
generally withhold employee social security and Medicare
taxes from the sick pay. You must timely deposit employee
and employer social security and Medicare taxes and
FUTA tax. There are no special deposit rules for sick pay.
Page 14

• Payments after an employee’s death or disability
retirement. Social security, Medicare, and FUTA
taxes do not apply to amounts paid under a definite
plan or system, as defined under Sick Pay Plan
earlier, on or after the termination of the employment
relationship because of death or disability retirement.
However, even if there is a definite plan or system,
amounts paid to a former employee are subject to
social security, Medicare, and FUTA taxes if they
would have been paid even if the employment relationship had not terminated because of death or disability retirement. For example, a payment to a
disabled former employee for unused vacation time
would have been made whether or not the employee
retired on disability. Therefore, the payment is
wages and is subject to social security, Medicare,
and FUTA taxes.

• Payments after calendar year of employee’s
death. Sick pay paid to the employee’s estate or
survivor after the calendar year of the employee’s
death is not subject to social security, Medicare, or
FUTA taxes. (Also, see Amounts not subject to
income tax withholding under Income Tax Withholding on Sick Pay later.)
Example. Sandra became entitled to sick pay on
November 28, 2003, and died on December 26, 2003.
On January 15, 2004, Sandra’s sick pay for the period
from December 19 through December 26, 2003, was
paid to her survivor. The payment is not subject to
social security, Medicare, or FUTA taxes.

• Payments to an employee entitled to disability
insurance benefits. Payments to an employee
when the employee is entitled to disability insurance
benefits under section 223(a) of the Social Security
Act are not subject to social security and Medicare
taxes. This rule applies only if the employee became
entitled to the Social Security Act benefits before the
calendar year in which the payments are made, and
the employee performs no services for the employer
during the period for which the payments are made.
However, these payments are subject to FUTA tax.

• Payments that exceed the applicable wage base.
Social security and FUTA taxes do not apply to payments of sick pay that, when combined with the regular wages and sick pay previously paid to the
employee during the year, exceed the applicable
wage base. Because there is no Medicare tax wage
base, this exception does not apply to Medicare tax.
The social security tax wage base for 2004 is $87,900.
The FUTA tax wage base is $7,000.
Example. If an employee receives $80,000 in wages
from an employer in 2004 and then receives $10,000

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of sick pay, only the first $7,900 of the sick pay is
subject to social security tax. All of the sick pay is
subject to Medicare tax. None of the sick pay is
subject to FUTA tax. See Example of Figuring and
Reporting Sick Pay later.

• Payments after six months absence from work.
Social security, Medicare, and FUTA taxes do not
apply to sick pay paid more than six calendar months
after the last calendar month in which the employee
worked.
Example 1. Ralph’s last day of work before he became entitled to receive sick pay was December 15,
2003. He was paid sick pay for nine months before his
return to work on September 13, 2004. Sick pay paid
to Ralph after June 30, 2004, is not subject to social
security, Medicare, or FUTA taxes.
Example 2. The facts are the same as in Example 1,
except that Ralph worked 1 day during the 9-month
period, on February 13, 2004. Because the 6-month
period begins again in March, only the sick pay paid to
Ralph after August 31, 2004, is exempt from social
security, Medicare, and FUTA taxes.

• Payments attributable to employee contributions.
Social security, Medicare, and FUTA taxes do not
apply to payments, or parts of payments, attributable
to employee contributions to a sick pay plan made
with aftertax dollars. (Contributions to a sick pay plan
made on behalf of employees with employees’ pretax
dollars under a cafeteria plan are employer contributions.)
Group policy. If both the employer and the employee
contributed to the sick pay plan under a group insurance policy, figure the taxable sick pay by multiplying
it by the percentage of the policy’s cost that was
contributed by the employer for the three policy years
before the calendar year in which the sick pay is paid.
If the policy has been in effect fewer than three years,
use the cost for the policy years in effect or, if in effect
less than one year, a reasonable estimate of the cost
for the first policy year.
Example. Alan is employed by Edgewood Corporation. Because of an illness, he was absent from work
for three months during 2004. Key Insurance Company paid Alan $2,000 sick pay for each month of his
absence under a policy paid for by contributions from
both Edgewood and its employees. All of the employees’ contributions were paid with aftertax dollars. For
the three policy years before 2004, Edgewood paid
70% of the policy’s cost and its employees paid 30%.
Because 70% of the sick pay paid under the policy is
due to Edgewood’s contributions, $1,400 ($2,000 ×
70%) of each payment made to Alan is taxable sick
pay. The remaining $600 of each payment that is due
to employee contributions is not taxable sick pay and
is not subject to employment taxes. Also, see Example of Figuring and Reporting Sick Pay later.

Income Tax Withholding on Sick Pay
The requirements for income tax withholding on sick pay
and the methods for figuring it differ depending on whether
the sick pay is paid by:

• The employer,
• An agent of the employer (defined earlier), or
• A third party that is not the employer’s agent.
Employer or employer’s agent. Sick pay paid by you or
your agent is subject to mandatory income tax withholding. An employer or agent paying sick pay generally determines the income tax to be withheld based on the
employee’s Form W-4. The employee cannot choose how
much will be withheld by giving you or your agent a Form
W-4S, Request for Federal Tax Withholding From Sick
Pay. Sick pay paid by an agent is treated as supplemental
wages. If the agent does not pay regular wages to the
employee, the agent may choose to withhold income tax at
a flat 25% rate, rather than at the wage withholding rate.
Third party not an agent. Sick pay paid by a third party
that is not your agent is not subject to mandatory income
tax withholding. However, an employee may elect to have
income tax withheld by submitting Form W-4S to the third
party.
If Form W-4S has been submitted, the third party should
withhold income tax on all payments of sick pay made
eight or more days after receiving the form. The third party
may, at its option, withhold income tax before eight days
have passed.
The employee may request on Form W-4S to have a
specific whole dollar amount withheld. However, if the
requested withholding would reduce any net payment below $10, the third party should not withhold any income tax
from that payment. The minimum amount of withholding
that the employee can specify is $20 a week.
Withhold from all payments at the same rate. For example, if $25 is withheld from a regular full payment of $100,
then $20 (25%) should be withheld from a partial payment
of $80.
Amounts not subject to income tax withholding. The
following amounts, whether paid by you or a third party, are
not wages subject to income tax withholding.

• Payments after the employee’s death. Sick pay
paid to the employee’s estate or survivor at any time
after the employee’s death is not subject to income
tax withholding, regardless of who pays it.

• Payments attributable to employee contributions. Payments, or parts of payments, attributable
to employee contributions made to a sick pay plan
with aftertax dollars are not subject to income tax
withholding. For more information, see the corresponding discussion in Amounts not subject to social security, Medicare, or FUTA taxes earlier.

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Depositing and Reporting
This section discusses who is liable for depositing social
security, Medicare, FUTA, and withheld income taxes on
sick pay. These taxes must be deposited under the same
rules that apply to deposits of taxes on regular wage
payments. See Circular E (Pub. 15) for information on the
deposit rules.
This section also explains how sick pay should be reported on Forms W-2, W-3, 940 or 940-EZ, and 941.

Sick Pay Paid by Employer or Agent
If you or your agent (defined earlier) make sick pay payments, you deposit taxes and file Forms W-2, W-3, 940 or
940-EZ, and 941 under the same rules that apply to regular
wage payments.
However, the agreement between the parties may require your agent to carry out responsibilities that would
otherwise have been borne by you. In this situation, your
agent should use its own name and EIN (rather than yours)
for the responsibilities that it has assumed.
Reporting sick pay on Form W-2. You may either combine the sick pay with other wages and prepare a single
Form W-2 for each employee, or you may prepare separate Forms W-2 for each employee, one reporting sick pay
and the other reporting regular wages. A Form W-2 must
be prepared even if all of the sick pay is nontaxable (see
Box 12 below in the list of information that must be included on Form W-2). All Forms W-2 must be given to the
employees by January 31.
The Form W-2 filed for the sick pay must include the
employer’s name, address, and EIN; the employee’s
name, address, and SSN; and the following information:
Box 1 – Sick pay the employee must include in income.
Box 2 – Any Federal income tax withheld from the sick
pay.
Box 3 – Sick pay subject to employee social security tax.
Box 4 – Employee social security tax withheld from the
sick pay.
Box 5 – Sick pay subject to employee Medicare tax.
Box 6 – Employee Medicare tax withheld from the sick
pay.
Box 12 – Any amount not subject to Federal income tax
because the employee contributed to the sick pay plan
(enter code J).
Box 13 – Check the “Third-party sick pay” box only if the
amounts were paid by a third party.

To figure the due dates and amounts of its deposits of
employment taxes, a third party should combine:

• The liability for the wages paid to its own employees
and

• The liability for payments it made to all employees of
all its clients. This does not include liability transferred to the employer.
Liability not transferred to the employer. If the third
party does not satisfy the requirements for transferring
liability for FUTA tax and the employer’s part of the social
security and Medicare taxes, the third party reports the sick
pay on its own Forms 940 (or 940-EZ) and 941. In this
situation, the employer has no tax responsibilities for sick
pay.
The third party must deposit social security, Medicare,
FUTA, and withheld income taxes using its own name and
EIN. The third party must give each employee to whom it
paid sick pay a Form W-2 by January 31 of the following
year. The Form W-2 must include the third party’s name,
address, and EIN instead of the employer information.
Otherwise, the third party must complete Form W-2 as
shown in Reporting sick pay on Form W-2 earlier.
Liability transferred to the employer. Generally, if a
third party satisfies the requirements for transferring liability for the employer part of the social security and Medicare
taxes and for the FUTA tax, the following rules apply.
Deposits. The third party must make deposits of withheld employee social security and Medicare taxes and
withheld income tax using its own name and EIN. You
must make deposits of the employer part of the social
security and Medicare taxes and the FUTA tax using your
name and EIN. In applying the deposit rules, your liability
for these taxes begins when you receive the third party’s
notice of sick pay payments.
Form 941. The third party and you must each file Form
941. Line 9 of each Form 941 must contain a special
adjusting entry for social security and Medicare taxes.
These entries are required because the total tax liability for
social security and Medicare taxes (employee and employer parts) is split between you and the third party.

• Employer. You must include third-party sick pay onlines 2, 6a, and 7a of Form 941. (There are no
entries for sick pay on lines 3 through 5.) After completing line 8, subtract on line 9 the employee social
security and Medicare taxes withheld and deposited
by the third party. Enter that amount in the “Sick
Pay” space provided. If line 9 includes adjustments
unrelated to sick pay, show those amounts in the
spaces provided and the total in the line 9 entry
space on the right.

• Third party. The third party must include on Form
Sick Pay Paid by Third Party
The rules for a third party that is not your agent depend on
whether liability has been transferred as discussed under
Third-Party Payers of Sick Pay earlier.
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941 the employee part of the social security and
Medicare taxes (and income tax, if any) it withheld.
The third party does not include on line 2 any sick
pay paid as a third party but does include on line 3
any income tax withheld. On line 6a, the third party

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enters the total amount it paid subject to social security taxes. This amount includes both wages paid
to its own employees and sick pay paid as a third
party. The third party completes line 7a in a similar
manner. On line 9, the third party subtracts the employer part of the social security and Medicare taxes
that you must pay. The third party enters the amount
that you must pay on line 9 in the “Sick Pay” space
provided. If line 9 includes adjustments unrelated to
sick pay, the third party shows those amounts in the
spaces provided and the total of all adjustments in
the line 9 entry space.
Form 940 or 940-EZ. You, not the third party, must
prepare Form 940 or 940-EZ for sick pay.
Third-party sick pay recap Forms W-2 and W-3. The
third party must prepare a “Third-Party Sick Pay Recap”
Form W-2 and a “Third-Party Sick Pay Recap” Form W-3.
These forms, previously called “Dummy” forms, do not
reflect sick pay paid to individual employees, but instead
show the combined amount of sick pay paid to all employees of all clients of the third party. The recap forms provide
a means of reconciling the wages shown on the third
party’s Form 941. However, see Optional rule for Form
W-2 later. Do not file the recap Form W-2 and W-3 electronically or on magnetic media.
The third party fills out the third-party sick pay recap
Form W-2 as follows:
Box b – Third party’s EIN.
Box c – Third party’s name and address.
Box e – “Third-Party Sick Pay Recap” in place of the
employee’s name.
Box 1 – Total sick pay paid to all employees.
Box 2 – Any Federal income tax withheld from the sick
pay.
Box 3 – Sick pay subject to employee social security tax.
Box 4 – Employee social security tax withheld from sick
pay.
Box 5 – Sick pay subject to employee Medicare tax.
Box 6 – Employee Medicare tax withheld from the sick
pay.
The third party attaches the third-party sick pay recap
Form W-2 to a separate recap Form W-3, on which only
boxes b, e, f, g, 1, 2, 3, 4, 5, 6, and 13 are completed. Enter
“Third-Party Sick Pay Recap” in box 13. (Only the employer makes an entry in box 14 of Form W-3.)
Optional rule for Form W-2. You and the third party
may choose to enter into a legally binding agreement
designating the third party to be your agent for purposes of
preparing Forms W-2 reporting sick pay. The agreement
must specify what part, if any, of the payments under the
sick pay plan is excludable from the employees’ gross
incomes because it is attributable to their contributions to
the plan. If you enter into an agreement, the third party

prepares the actual Forms W-2, not the “Third-Party Sick
Pay Recap” Form W-2 as discussed earlier, for each employee who receives sick pay from the third party. If the
optional rule is used:

• The third party does not provide you with the sick
pay statement described below and

• You (not the third party) prepare “Third-Party Sick
Pay Recap” Forms W-2 and W-3. These recap forms
are needed to reconcile the sick pay shown on your
Form 941.
Sick pay statement. The third party must furnish you
with a sick pay statement by January 15 of the year
following the year in which the sick pay was paid. The
statement must show the following information about each
employee who was paid sick pay:

• The employee’s name.
• The employee’s SSN (if social security, Medicare, or
income tax was withheld).




The sick pay paid to the employee.
Any Federal income tax withheld.
Any employee social security tax withheld.
Any employee Medicare tax withheld.

Example of Figuring and Reporting
Sick Pay
Dave, an employee, was seriously injured in a car accident
on January 1, 2003. Dave’s last day of work was December 31, 2002. The accident was not job related.
Key, an insurance company that was not an agent of the
employer, paid Dave $2,000 each month for 10 months,
beginning in January 2003. Dave submitted a Form W-4S
to Key, requesting $210 be withheld from each payment for
Federal income tax. Dave received no payments from
Edgewood, his employer, from January 2003 through October 2003. Dave returned to work in November 2003.
For the policy year in which the car accident occurred,
Dave paid a part of the premiums for his coverage, and
Edgewood paid the remaining part. The plan was, therefore, a “contributory plan.” During the 3 policy years before
the calendar year of the accident, Edgewood paid 70% of
the total of the net premiums for its employees’ insurance
coverage, and its employees paid 30%.
Social security and Medicare taxes. For social security and Medicare tax purposes, taxable sick pay was
$8,400 ($2,000 per month × 70% = $1,400 taxable portion
per payment; $1,400 × 6 months = $8,400 total taxable sick
pay). Only the six $2,000 checks received by Dave from
January through June are included in the calculation. The
check received by Dave in July (the seventh check) was
received more than six months after the month in which
Dave last worked.
Of each $2,000 payment Dave received, 30% ($600) is
not subject to social security and Medicare taxes because
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the plan is contributory and Dave’s aftertax contribution is
considered to be 30% of the premiums during the three
policy years before the calendar year of the accident.
FUTA tax. Of the $8,400 taxable sick pay (figured the
same as for social security and Medicare taxes), only
$7,000 is subject to the FUTA tax because the FUTA
contribution base is $7,000.
Income tax withholding. Of each $2,000 payment,
$1,400 ($2,000 × 70%) is subject to voluntary income tax
withholding. In accordance with Dave’s Form W-4S, $210
was withheld from each payment ($2,100 for the 10 payments made during 2003).
Liability transferred. For the first six months following
the last month in which Dave worked, Key was liable for
social security, Medicare, and FUTA taxes on any payments that constituted taxable wages. However, Key could
have shifted the liability for the employer part of the social
security and Medicare taxes (and for the FUTA tax) during
the first six months by withholding Dave’s part of the social
security and Medicare taxes, timely depositing the taxes,
and notifying Edgewood of the payments.
If Key shifted liability for the employer part of the social
security and Medicare taxes to Edgewood and provided
Edgewood with a sick pay statement, Key would not prepare a Form W-2 for Dave. However, Key would prepare
“Third-Party Sick Pay Recap” Forms W-2 and W-3. Key
and Edgewood must each prepare Form 941. Edgewood
must also report the sick pay and withholding for Dave on
Forms W-2, W-3, and 940.
As an alternative, the parties could have followed the
optional rule described under Optional rule for Form W-2
earlier. Under this rule, Key would prepare Form W-2 even
though liability for the employer part of the social security
and Medicare taxes had been shifted to Edgewood. Also,
Key would not prepare a sick pay statement, and
Edgewood, not Key, would prepare the recap Forms W-2
and W-3 reflecting the sick pay shown on Edgewood’s
Form 941.
Liability not transferred. If Key did not shift liability for
the employer part of the social security and Medicare taxes
to Edgewood, Key would prepare Forms W-2 and W-3 as
well as Forms 941 and 940. In this situation, Edgewood
would not report the sick pay.
Payments received after six months. The payments
received by Dave in July through October are not subject
to social security, Medicare, or FUTA taxes, because they
were received more than six months after the last month in
which Dave worked (December 2002). However, Key must
continue to withhold income tax from each payment because Dave furnished Key with a Form W-4S. Also, Key
must prepare Forms W-2 and W-3, unless it has furnished
Edgewood with a sick pay statement. If the sick pay statement was furnished, then Edgewood must prepare Forms
W-2 and W-3.

Page 18

7. Special Rules for Paying
Taxes
Common Paymaster
If two or more related corporations employ the same individual at the same time and pay this individual through a
common paymaster, which is one of the corporations, the
corporations are considered to be a single employer. They
have to pay, in total, no more in social security and Medicare taxes than a single employer would.
Each corporation must pay its own part of the employment taxes and may deduct only its own part of the wages.
The deductions will not be allowed unless the corporation
reimburses the common paymaster for the wage and tax
payments. See Regulations section 31.3121(s)-1 for more
information.

Agents
You must submit an application for authorization to act as
an agent to the IRS Service Center where you will be filing
returns. A Form 2678, Employer Appointment of Agent,
properly completed by each employer, must be submitted
with this application. See Rev. Proc. 70-6, 1970-1 C.B.
420, Rev. Proc. 84-33, 1984-1 C.B. 502, and the separate
Instructions for Forms W-2 and W-3 for procedures and
reporting requirements. Form 2678 does not apply to
FUTA taxes reportable on Form 940.

Reporting Agents
Magnetic tape filing of Forms 940 and 941. Reporting
agents filing Forms 940 and 941 for a large number of
employers may file them on magnetic tape. For authorization to file using this method, reporting agents must submit
a Form 8655, Reporting Agent Authorization for Magnetic
Tape/Electronic Filers, completed by each employer. See
Rev. Proc. 96-18, 1996-1 C.B. 637, for the procedures for
filing Forms 940 and 941 on magnetic tape. You can find
Rev. Proc. 96-18 on page 73 of Internal Revenue Bulletin
1996-4 at www.irs.gov/pub/irs-irbs/irb96-04.pdf. Also,
see Pub. 1314 (Form 940) and Pub. 1264 (Form 941) for
the tape specifications.
Electronic filing of Forms 940 and 941. Reporting
agents may also file Forms 940 and 941 electronically. Get
Publication 3112, The IRS efile Application Package, for
details. File Form 8633, Application to Participate in the
IRS efile Program, and Form 8655. See Rev. Procs. 99-39
and 2001-9 for authorization information. You can find
Rev. Proc. 99-39 on page 532 of Internal Revenue Bulletin
1999-43 at www.irs.gov/pub/irs-irbs/irb99-43.pdf and
Rev. Proc. 2001-9 on page 328 of Internal Revenue Bulletin 2001-3 at www.irs.gov/pub/irs-irbs/irb01-03.pdf. See
Rev. Proc. 2003-69 for the requirements on completing
and submitting Form 8655. You can find Rev. Proc.
2003-69 on page 403 of Internal Revenue Bulletin 2003-34

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at www.irs.gov/pub/irs-irbs/irb03-34.pdf. Visit the IRS
website at www.irs.gov/efile or call 1-866-255-0654 for
more information.

Payment of Employment Taxes by
Disregarded Entities
Employment taxes for employees of a qualified subchapter
S subsidiary or other entity disregarded as an entity separate from its owner may be reported and paid under one of
the following methods:

• By its owner (as if the employees of the disregarded
entity are employed directly by the owner) using the
owner’s name and taxpayer identification number or

• By each entity recognized as a separate entity under
state law using the entity’s own name and taxpayer
identification number.
If the second method is chosen, the owner retains responsibility for the employment tax obligations of the disregarded entity. For more information, see Notice 99-6,
1999-3 C.B. 321. You can find Notice 99-6 on page 12 of
Internal Revenue Bulletin 1999-3 at
www.irs.gov/pub/irs-irbs/irb99-03.pdf.

Employee’s Portion of Taxes Paid by
Employer
If you pay your employee’s social security and Medicare
taxes without deducting them from the employee’s pay,
you must include the amount of the payments in the
employee’s wages for income tax withholding and social
security, Medicare, and FUTA taxes. This increase in the
employee’s wage payment for your payment of the
employee’s social security and Medicare taxes is also
subject to employee social security and Medicare taxes.
This again increases the amount of the additional taxes
you must pay.
Note: This discussion (see above and below) does not
apply to household and agricultural employers. If you
pay a household or agricultural employee’s social security
and Medicare taxes, these payments must be included in
the employee’s wages. However, this wage increase due
to the tax payments made for the employee is not subject
to social security or Medicare taxes as discussed in this
section.
To figure the employee’s increased wages in this situation, divide the stated pay (the amount that you pay
without taking into account your payment of employee
social security and Medicare taxes) by a factor for that
year. This factor is determined by subtracting from 1 the
combined employee social security and Medicare tax rate
for the year that the wages are paid. For 2004, the factor is
.9235 (1 − .0765). If the stated pay is more than $81,175.65
(2004 wage base $87,900 × .9235), follow the procedure
described under Stated pay of more than $81,175.65 in
2004 below.

Stated pay of $81,175.65 or less in 2004. For an employee with stated pay of $81,175.65 or less in 2004, figure
the correct wages (wages plus employer-paid employee
taxes) and withholding to report by dividing the stated pay
by .9235. This will give you the wages to report in box 1 and
the social security and Medicare wages to report in boxes
3 and 5 of Form W-2.
To figure the correct social security tax to enter in box 4
and Medicare tax to enter in box 6, multiply the amounts in
boxes 3 and 5 by the withholding rates (6.2% and 1.45%)
for those taxes, and enter the results in boxes 4 and 6.
Example. Donald Devon hires Lydia Lone for only one
week during 2004. He pays her $300 for that week. Donald
agrees to pay Lydia’s part of the social security and Medicare taxes. To figure her reportable wages, he divides
$300 by .9235. The result, $324.85, is the amount that he
reports as wages in boxes 1, 3, and 5 of Form W-2. To
figure the amount to report as social security tax, Donald
multiplies $324.85 by the social security tax rate of 6.2%
(.062). The result, $20.14, is entered in box 4 of Form W-2.
To figure the amount to report as Medicare tax, Donald
multiplies $324.85 by the Medicare tax rate of 1.45%
(.0145). The result, $4.71, is entered in box 6 of Form W-2.
Although he did not actually withhold the amounts from
Lydia, he will report these amounts as taxes withheld on
Form 941 and is responsible for matching the amounts
with the employer share of these taxes.
For FUTA tax and income tax withholding, Lydia’s
weekly wages are $324.85.
Stated pay of more than $81,175.65 in 2004. For an
employee with stated pay of more than $81,175.65 in
2004, the correct social security wage amount is $87,900
(the first $81,175.65 of wages ÷ .9235). The stated pay in
excess of $81,175.65 is not subject to social security tax
because the tax only applies to the first $87,900 of wages
(stated pay plus employer-paid employee taxes). Enter
$87,900 in box 3 of Form W-2. The social security tax to
enter in box 4 is $5,449.80 (87,900 x .062).
To figure the correct Medicare wages to enter in box 5 of
Form W-2, subtract $81,175.65 from the stated pay. Divide
this amount by .9855 (1−.0145) and add $87,900. For
example, if stated pay is $100,000, the correct Medicare
wages are figured as follows:
$100,000 – $81,175.65 = $18,824.35
$18,824.35 ÷ .9855 = $19,101.32
$19,101.32 + $87,900 = $107,001.32
The Medicare wages are $107,001.32. Enter this
amount in box 5 of Form W-2. The Medicare tax to enter in
box 6 is $1,551.52 ($107,001.32 × .0145).
Although these employment tax amounts are not actually withheld from the employee’s pay, report them as
withheld on Form 941, and pay this amount as the
employer’s share of the social security and Medicare
taxes. If the wages for income tax purposes in the preceding example are the same as for social security and Medicare purposes, the correct wage amount for income tax

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withholding is $107,001.32 ($100,000 + $5,449.80 +
$1,551.52), which is included in box 1 of Form W-2.
Tax deposits and Form 941. If you pay your employee’s
portion of his or her social security and Medicare taxes
rather than deducting them from his or her pay, you are
liable for timely depositing the increased taxes associated
with the wage increase. Also, report the increased wages
on the appropriate lines of Form 941 for the quarter during
which the wages were paid.

International Social Security
Agreements
The United States has social security agreements with
many countries to eliminate dual taxation and coverage
under two social security systems. Under these agreements, sometimes known as totalization agreements, employees generally must pay social security taxes only to
the country where they work. Employees and employers
who are subject only to foreign social security taxes under
these agreements are exempt from U.S. social security
taxes, including the Medicare portion.
The United States has social security agreements with
the following countries: Australia, Austria, Belgium, Canada, Chile, Finland, France, Germany, Greece, Ireland,
Italy, South Korea, Luxembourg, the Netherlands, Norway,
Portugal, Spain, Sweden, Switzerland, and the United
Kingdom. Additional agreements are expected in the future. For more information, see Pub. 519, U.S. Tax Guide
for Aliens, or contact:
Social Security Administration
Office of International Programs
P.O. Box 17741
Baltimore, MD 21235-7741
You can get more information from the SSA at
www.socialsecurity.gov/international.

8. Pensions and Annuities
Generally, pension and annuity payments are subject to
Federal income tax withholding. The withholding rules apply to the taxable part of payments from an employer
pension, annuity, profit-sharing, stock bonus, or other deferred compensation plan. The rules also apply to payments from an individual retirement arrangement (IRA), an
annuity, endowment, or life insurance contract issued by a
life insurance company. There is no withholding on any
part of a distribution that is not expected to be includible in
the recipient’s gross income.
Generally, recipients of payments described above can
choose not to have withholding apply to their pensions or
annuities (however, see Mandatory Withholding below).
The election remains in effect until the recipient revokes it.
The payer must notify the recipient that this election is
available.
Page 20

Withholding
Periodic Payments
Generally, periodic payments are pension or annuity payments made for more than one year that are not eligible
rollover distributions (see discussion below). Periodic payments include substantially equal payments made at least
once a year over the life of the employee and/or beneficiaries or for 10 years or more. For withholding purposes,
these payments are treated as if they are wages. You can
figure withholding by using the recipient’s Form W-4P,
Withholding Certificate for Pension or Annuity Payments,
and the income tax withholding tables and methods in
Circular E (Pub. 15) or the alternative tables and methods
in this publication.
Recipients of periodic payments can give you a Form
W-4P to specify the number of their withholding allowances and any additional amount they want withheld.
They may also claim exemption from withholding on Form
W-4P or revoke a previously claimed exemption. If they do
not submit a Form W-4P, you must figure withholding by
treating a recipient as married with three withholding allowances. See Form W-4P for more information.

Nonperiodic Payments
Withhold 10% of the taxable part of a nonperiodic payment
that is not an eligible rollover distribution. The recipient
may request additional withholding on Form W-4P or claim
exemption from withholding.

Mandatory Withholding
Payments delivered outside the United States. The
election to be exempt from income tax withholding does
not apply to any periodic or nonperiodic payment delivered
outside the United States or its possessions to a U.S.
citizen or resident alien. See Form W-4P for more information.
A nonresident alien can elect exemption from withholding only if he or she certifies to the payer that he or she is
not: (a) a U.S. citizen or resident alien or (b) an individual to
whom Internal Revenue Code section 877 applies (concerning expatriation to avoid tax). The certification must be
made in a statement to the payer under penalties of perjury. However, nonresident aliens who choose such exemption will be subject to withholding under Code section
1441. See Pub. 515, Withholding of Tax on Nonresident
Aliens and Foreign Entities, and the Instructions for
Form 1042-S.
Eligible rollover distributions. Withhold 20% of an eligible rollover distribution unless the recipient elected to have
the distribution paid in a direct rollover to an eligible retirement plan, including an IRA. An eligible rollover distribution
is the taxable part of any distribution from a qualified plan,
governmental section 457(b) plan, tax-sheltered annuity,
or IRA except:

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• One of a series of substantially equal periodic payments (at least annually) made for the life or life
expectancy of the employee and the employee’s
beneficiary or for a specified period of 10 years or
more.

• Any part of a distribution that is a minimum distribution required by Code section 401(a)(9).

• A hardship distribution. A distribution will qualify for
hardship if it is: (a) made on account of immediate
and heavy need and (b) necessary to satisfy the
need. This includes medical and educational expenses and costs for purchasing a new residence, or
to prevent eviction or foreclosure on a current residence.

• An unforeseeable emergency distribution. Such a
distribution must be by a governmental section
457(b) plan and must qualify as an “unforeseeable
emergency” as defined in Regulations section
1.457-6. An unforeseeable emergency is a severe
financial hardship to the plan participant or beneficiary, spouse, or dependent resulting from illness or
accident, a casualty loss, foreclosure or eviction proceedings on a primary residence, funeral expenses,
or other similar extraordinary and unforeseeable circumstances arising as a result of events beyond the
control of the participant or beneficiary. The
purchase of a home and the payment of college
tuition are not unforeseeable emergencies.

• Other exceptions apply. For details see the Instructions for Forms 1099-R and 5498.
You are not required to withhold 20% of an eligible
rollover distribution that, when added to other rollover
distributions made to one person during the year, is less
than $200.
The recipient of an eligible rollover distribution cannot
claim exemption from the 20% withholding. However, the
recipient may elect to have more than 20% withheld using
Form W-4P. Do not provide the recipient with a Form W-4P
for eligible rollover distributions unless he or she wishes to
request additional withholding in excess of the mandatory
20%.
Notice to recipient (section 402(f) notice). Generally,
you must provide a written explanation of the tax rules to
the recipient at least 30 but no more than 90 days before
making an eligible rollover distribution. You must explain
the rollover rules, special tax treatment for lump-sum distributions, direct rollover option, and the mandatory 20%
withholding rule. Notice 2002-3, contains a model notice
that you can use to satisfy this requirement. You can find
Notice 2002-3 on page 289 of Internal Revenue Bulletin
2002-2 at www.irs.gov/pub/irs-irbs/irb02-02.pdf.
Similar rules apply to distributions from tax-sheltered
annuities. The IRS has issued regulations on these requirements under sections 401(a)(31), 402, 403(b), and
3405.

Depositing and Reporting Withholding
Report income tax withholding from pensions, annuities,
and governmental section 457(b) plans on Form 945,
Annual Return of Withheld Federal Income Tax. Do not
report these liabilities on Form 941. You must furnish the
recipients and the IRS with Form 1099-R, Distributions
From Pensions, Annuities, Retirement or Profit-Sharing
Plans, IRAs, Insurance Contracts, etc.
Deposit withholding from pensions and annuities combined with any other nonpayroll withholding reported on
Form 945 (e.g., backup withholding). Do not combine the
Form 945 deposits with deposits for payroll taxes. Circular
E (Pub. 15) and the separate Instructions for Form 945
include information on the deposit rules.

9. Alternative Methods for
Figuring Withholding
You may use various methods of figuring income tax
withholding. The methods described below may be used
instead of the common payroll methods provided in Circular E (Pub. 15). Use the method that best suits your payroll
system and employees.
Annualized wages. Using your employee’s annual
wages, figure the withholding using the Percentage
Method, Table 7 –Annual Payroll Period, in Circular E
(Pub. 15). Divide the amount from the table by the number
of payroll periods, and the result will be the amount of
withholding for each payroll period.
Average estimated wages. You may withhold the tax for
a payroll period based on estimated average wages, with
necessary adjustments, for any quarter. For details, see
Regulations section 31.3402(h)(1)-1.
Cumulative wages. An employee may ask you, in writing,
to withhold tax on cumulative wages. If you agree to do so,
and you have paid the employee for the same kind of
payroll period (weekly, biweekly, etc.) since the beginning
of the year, you may figure the tax as follows:
Add the wages you have paid the employee for the
current calendar year to the current payroll period amount.
Divide this amount by the number of payroll periods so far
this year including the current period. Figure the withholding on this amount, and multiply the withholding by the
number of payroll periods used above. Use the percentage
method shown in Circular E (Pub. 15). Subtract the total
withholding calculated from the total tax withheld during
the calendar year. The excess is the amount to withhold for
the current payroll period. (See Rev. Proc. 78-8, 1978-1
C.B. 562, for an example of the cumulative method.)
Part-year employment. A part-year employee who
figures income tax on a calendar-year basis may ask you
to withhold tax by the part-year employment method. The
request must be in writing and must contain the following
information:

• The last day of any employment during the calendar
year with any prior employer.
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• A statement that the employee uses the calendar
year accounting period.

• A statement that the employee reasonably anticipates that he or she will be employed by all employers for a total of no more than 245 days in all terms
of continuous employment (defined below) during
the current calendar year.
Complete the following steps to figure withholding tax
by the part-year method:
1) Add the wages to be paid to the employee for the
current payroll period to any wages that you have
already paid to the employee in the current term of
continuous employment.
2) Add the number of payroll periods used in step 1 to
the number of payroll periods between the
employee’s last employment and current employment. To find the number of periods between the last
employment and current employment: divide the
number of calendar days between the employee’s
last day of earlier employment (or the previous December 31, if later) and the first day of current employment by the number of calendar days in the
current payroll period.
3) Divide the step 1 amount by the total number of
payroll periods from step 2.
4) Find the tax in the withholding tax tables on the step
3 amount. Be sure to use the correct payroll period
table and to take into account the employee’s withholding allowances.
5) Multiply the total number of payroll periods from step
2 by the step 4 amount.
6) Subtract from the step 5 amount the total tax already
withheld during the current term of continuous employment. Any excess is the amount to withhold for
the current payroll period.
(See Regulations section 31.3402(h)(4)-1(c)(4) for examples of the part-year method.)
Term of continuous employment. A term of continuous employment may be a single term or two or more
following terms of employment with the same employer. A
continuous term includes holidays, regular days off, and
days off for illness or vacation. A continuous term begins
on the first day that an employee works for you and earns
pay. It ends on the earlier of the employee’s last day of
work for you or, if the employee performs no services for
you for more than 30 calendar days, the last workday
before the 30-day period. If an employment relationship is
ended, the term of continuous employment is ended even
if a new employment relationship is established with the
same employer within 30 days.
Other methods. You may use other methods and tables
for withholding taxes, as long as the amount of tax withheld

Page 22

is consistently about the same as it would be under the
percentage method shown in Circular E (Pub.15). If you
develop an alternative method or table, you should test the
full range of wage and allowance situations to be sure that
they meet the tolerances contained in Regulations section
31.3402(h)(4)-1 as shown in the chart below.

If the tax required to be
withheld under the
annual percentage rate
is—

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

Less than $10

$9.99

$10 or more but under
$100

$10 plus 10% of the
excess over $10

$100 or more but under
$1,000

$19 plus 3% of the
excess over $100

$1,000 or more

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

Formula Tables for Percentage
Method Withholding (for
Automated Payroll Systems)
Two formula tables for percentage method withholding are
on pages 23 and 24. The differences in the Alternative
Percentage Method formulas and the steps for figuring
withheld tax for different payroll systems are shown in this
example.
MARRIED PERSON
(Weekly Payroll Period)
If wages exceeding the allowance amount are over $154 but
not over $429:
Method:
Income Tax Withheld:
Percentage (Pub. 15) . . . 10% of excess over $154
Alternative 1 (Page 23) . . 10% of such wages minus $15.40
Alternative 2 (Page 24) . . Such wages minus $154, times 10%
of remainder

When employers use the percentage method in Circular
E (Pub. 15) or the formula tables for percentage method
withholding in this publication, the tax for the pay period
may be rounded to the nearest dollar. If rounding is used, it
must be used consistently. Withheld tax amounts should
be rounded to the nearest whole dollar by: (a) dropping
amounts under 50 cents and (b) increasing amounts from
50 to 99 cents to the next higher dollar. This rounding will
be considered to meet the tolerances under section
3402(h)(4).

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(For Wages Paid Through December 2004)

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

But not over—

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

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

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

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

But not over—

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

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

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

less
less
less
less
less
less

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

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

less
less
less
less
less
less

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

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

But not over—

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

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

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

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

But not over—

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

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

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

less
less
less
less
less
less

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

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

less
less
less
less
less
less

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

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

But not over—

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

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

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

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

But not over—

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

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

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

less
less
less
less
less
less

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

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

less
less
less
less
less
less

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

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

But not over—

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

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

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

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

But not over—

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

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

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

less
less
less
less
less
less

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

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

less
less
less
less
less
less

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

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

But not over—

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

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

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

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

But not over—

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

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

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

less
less
less
less
less
less

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

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

less
less
less
less
less
less

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

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

combined bracket rates, e.g., $0 to $51 and $51 to $164 combined to read,
Over $0, But not over $164.

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

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

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(For Wages Paid Through December 2004)

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

Married Person

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

Over—

But not over—

Such wage—

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

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

$0.00
minus
minus
minus
minus
minus
minus

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

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

Times

Over—

But not over—

Such wage—

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

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

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

$0.00
minus
minus
minus
minus
minus
minus

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

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

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

Married Person

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

Over—

But not over—

Such wage—

Times

Over—

But not over—

Such wage—

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

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

$0.00
minus
minus
minus
minus
minus
minus

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

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

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

$0.00
minus
minus
minus
minus
minus
minus

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

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

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

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

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

Married Person

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

Over—

But not over—

Such wage—

Times

Over—

But not over—

Such wage—

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

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

$0.00
minus
minus
minus
minus
minus
minus

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

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

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

$0.00
minus
minus
minus
minus
minus
minus

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

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

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

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

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

Married Person

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

Over—

But not over—

Such wage—

Times

Over—

But not over—

Such wage—

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

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

$0.00
minus
minus
minus
minus
minus
minus

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

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

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

$0.00
minus
minus
minus
minus
minus
minus

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

If the wage in excess of
allowance amount is:

The income tax to be
withheld is:

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

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

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

Married Person

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

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

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

Over—

But not over—

Such wage—

Times

Over—

But not over—

Such wage—

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

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

$0.00
minus
minus
minus
minus
minus
minus

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

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

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

$0.00
minus
minus
minus
minus
minus
minus

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

Note.—The first two brackets of these tables may be combined,
provided zero withholding is used to credit withholding amounts
computed by the combined bracket rates, e.g., $0 to $51 and $51 to
$164 combined to read, Over $0, But not over $164.

Page 24

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

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

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

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

Page 25 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

Wage Bracket Percentage
Method Tables (for Automated
Payroll Systems)
The Wage Bracket Percentage Method Tables show the
gross wage brackets that apply to each withholding percentage rate for employees with up to nine withholding
allowances. These tables also show the computation factors for each number of withholding allowances and the
applicable wage bracket. The computation factors are
used to figure the amount of withholding tax by a percentage method.
Two kinds of Wage Bracket Percentage Method Tables are shown. Each has tables for married and single
persons for weekly, biweekly, semimonthly, and monthly
payroll periods.
The difference between the two kinds of tables is the
reduction factor to be subtracted from wages before multiplying by the applicable percentage withholding rate. In the
tables for Computing Income Tax Withholding From
Gross Wages on pages 26 –29, the reduction factor includes both the amount for withholding allowances
claimed and a rate adjustment factor as shown in the
Alternative 2 —Tables for Percentage Method With-

holding Computations on page 24. In the tables for
Computing Income Tax Withholding From Wages Exceeding Allowance Amount on pages 30 –33, the reduction factor does not include an amount for the number of
allowances claimed.
Use the kind of wage bracket table that best suits your
payroll system. For example, some payroll systems automatically subtract from wages the allowance amount for
each employee before finding the amount of tax to withhold. The tables for Computing Income Tax Withholding
From Wages Exceeding Allowance Amount can be
used in these systems. The reduction factors in these
tables do not include the allowance amount that was automatically subtracted before applying the table factors in the
calculation. For other systems that do not separately subtract the allowance amount, use the tables for Computing
Income Tax Withholding From Gross Wages.
When employers use the Wage Bracket Percentage
Method Tables, the tax for the period may be rounded to
the nearest dollar. If rounding is used, it must be used
consistently. Withheld tax amounts should be rounded to
the nearest whole dollar by: (a) dropping amounts under
50 cents and (b) increasing amounts from 50 to 99 cents to
the next higher dollar. Such rounding will be deemed to
meet the tolerances under section 3402(h)(4).

Page 25

Page 26 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages
Weekly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
Over

A

But
not over

from
1
gross wages

B

C

Multiply
result
by—

D

And gross wages are—
Over

A

But
not over

from
gross wages 1

B

C

Multiply
result
by—

D

0

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

1

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

2

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

3

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

4

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

5

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

6

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

7

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

8

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

92

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $59.62 for each additional

allowance claimed.

Page 26

Page 27 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages
Biweekly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
Over

But
not over

from
1
gross wages

C

Multiply
result
by—

D

And gross wages are—
Over

But
not over

from
gross wages 1

C

Multiply
result
by—

A

B

A

B

0

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

D

1

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

2

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

3

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

4

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

5

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

6

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

7

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

8

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

92

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $119.23 for each additional

allowance claimed.

Page 27

Page 28 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages
Semimonthly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
Over

But
not over

from
1
gross wages

C

Multiply
result
by—

D

And gross wages are—
Over

But
not over

from
gross wages 1

C

Multiply
result
by—

A

B

A

B

0

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

D

1

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

2

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

3

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

4

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

5

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

6

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

7

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

8

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

92

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $129.17 for each additional

allowance claimed.

Page 28

Page 29 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages
Monthly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
Over

But
not over

from
1
gross wages

C

Multiply
result
by—

D

And gross wages are—
Over

But
not over

from
gross wages 1

C

Multiply
result
by—

A

B

A

B

0

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

D

1

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

2

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

3

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

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

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

4

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

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

subtract
subtract
subtract
subtract
subtract
subtract

$1,254.32
$1,449.99
$2,310.12
$2,784.89
$4,397.08
$5,734.41

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

$0.00
$2,891.32
$6,429.32
$10,871.32
$16,496.32
$28,208.32

$2,891.32
$6,429.32
$10,871.32
$16,496.32
$28,208.32
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,700.32
$2,097.32
$3,830.12
$4,584.53
$6,389.35
$7,636.15

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

5

$0.00
$2,099.65
$3,858.65
$6,999.65
$13,683.65
$28,058.65

$2,099.65
$3,858.65
$6,999.65
$13,683.65
$28,058.65
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,512.65
$1,708.32
$2,568.45
$3,043.22
$4,655.41
$5,992.74

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

$0.00
$3,149.65
$6,687.65
$11,129.65
$16,754.65
$28,466.65

$3,149.65
$6,687.65
$11,129.65
$16,754.65
$28,466.65
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,958.65
$2,355.65
$4,088.45
$4,842.86
$6,647.68
$7,894.48

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

6

$0.00
$2,357.98
$4,116.98
$7,257.98
$13,941.98
$28,316.98

$2,357.98
$4,116.98
$7,257.98
$13,941.98
$28,316.98
......

subtract
subtract
subtract
subtract
subtract
subtract

$1,770.98
$1,966.65
$2,826.78
$3,301.55
$4,913.74
$6,251.07

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

$0.00
$3,407.98
$6,945.98
$11,387.98
$17,012.98
$28,724.98

$3,407.98
$6,945.98
$11,387.98
$17,012.98
$28,724.98
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,216.98
$2,613.98
$4,346.78
$5,101.19
$6,906.01
$8,152.81

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

7

$0.00
$2,616.31
$4,375.31
$7,516.31
$14,200.31
$28,575.31

$2,616.31
$4,375.31
$7,516.31
$14,200.31
$28,575.31
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,029.31
$2,224.98
$3,085.11
$3,559.88
$5,172.07
$6,509.40

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

$0.00
$3,666.31
$7,204.31
$11,646.31
$17,271.31
$28,983.31

$3,666.31
$7,204.31
$11,646.31
$17,271.31
$28,983.31
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,475.31
$2,872.31
$4,605.11
$5,359.52
$7,164.34
$8,411.14

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

8

$0.00
$2,874.64
$4,633.64
$7,774.64
$14,458.64
$28,833.64

$2,874.64
$4,633.64
$7,774.64
$14,458.64
$28,833.64
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,287.64
$2,483.31
$3,343.44
$3,818.21
$5,430.40
$6,767.73

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

$0.00
$3,924.64
$7,462.64
$11,904.64
$17,529.64
$29,241.64

$3,924.64
$7,462.64
$11,904.64
$17,529.64
$29,241.64
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,733.64
$3,130.64
$4,863.44
$5,617.85
$7,422.67
$8,669.47

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

92

$0.00
$3,132.97
$4,891.97
$8,032.97
$14,716.97
$29,091.97

$3,132.97
$4,891.97
$8,032.97
$14,716.97
$29,091.97
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,545.97
$2,741.64
$3,601.77
$4,076.54
$5,688.73
$7,026.06

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

$0.00
$4,182.97
$7,720.97
$12,162.97
$17,787.97
$29,499.97

$4,182.97
$7,720.97
$12,162.97
$17,787.97
$29,499.97
......

subtract
subtract
subtract
subtract
subtract
subtract

$2,991.97
$3,388.97
$5,121.77
$5,876.18
$7,681.00
$8,927.80

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

Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number
of allowances claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s gross wages.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1 If the gross wages are less than the amount to be subtracted, the withholding is zero.
2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $258.33 for each additional

allowance claimed.

Page 29

Page 30 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount
Weekly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
But
Over
not over

A

from
excess wages 1

B

C

Multiply
result
by—

D

And gross wages are—
But
Over
not over

A

from
1
excess wages

B

C

Multiply
result
by—

D

0

$0
$187.00
$592.00
$1,317.00
$2,860.00
$6,177.00

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$429.00
$1,245.00
$2,270.00
$3,568.00
$6,271.00

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

1

$0
$246.62
$651.62
$1,376.62
$2,919.62
$6,236.62

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$488.62
$1,304.62
$2,329.62
$3,627.62
$6,330.62

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

2

$0
$306.24
$711.24
$1,436.24
$2,979.24
$6,296.24

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$548.24
$1,364.24
$2,389.24
$3,687.24
$6,390.24

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

3

$0
$365.86
$770.86
$1,495.86
$3,038.86
$6,355.86

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$607.86
$1,423.86
$2,448.86
$3,746.86
$6,449.86

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

4

$0
$425.48
$830.48
$1,555.48
$3,098.48
$6,415.48

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$667.48
$1,483.48
$2,508.48
$3,806.48
$6,509.48

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

5

$0
$485.10
$890.10
$1,615.10
$3,158.10
$6,475.10

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$727.10
$1,543.10
$2,568.10
$3,866.10
$6,569.10

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

6

$0
$544.72
$949.72
$1,674.72
$3,217.72
$6,534.72

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$786.72
$1,602.72
$2,627.72
$3,925.72
$6,628.72

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

7

$0
$604.34
$1,009.34
$1,734.34
$3,277.34
$6,594.34

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$846.34
$1,662.34
$2,687.34
$3,985.34
$6,688.34

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

8

$0
$663.96
$1,068.96
$1,793.96
$3,336.96
$6,653.96

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$905.96
$1,721.96
$2,746.96
$4,044.96
$6,747.96

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

92

$0
$723.58
$1,128.58
$1,853.58
$3,396.58
$6,713.58

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$965.58
$1,781.58
$2,806.58
$4,104.58
$6,807.58

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances
claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the
employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1

If the excess wages are less than the amount to be subtracted, the withholding is zero.

2 You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $59.62 for each additional

allowance claimed.

Page 30

Page 31 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount
Biweekly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
But
Over
not over

from
excess wages 1

C

Multiply
result
by—

D

And gross wages are—
But
Over
not over

from
1
excess wages

C

Multiply
result
by—

A

B

A

B

0

$0
$373.00
$1,185.00
$2,635.00
$5,719.00
$12,354.00

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$858.00
$2,490.00
$4,540.00
$7,137.00
$12,542.00

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

D

1

$0
$492.23
$1,304.23
$2,754.23
$5,838.23
$12,473.23

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$977.23
$2,609.23
$4,659.23
$7,256.23
$12,661.23

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

2

$0
$611.46
$1,423.46
$2,873.46
$5,957.46
$12,592.46

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,096.46
$2,728.46
$4,778.46
$7,375.46
$12,780.46

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

3

$0
$730.69
$1,542.69
$2,992.69
$6,076.69
$12,711.69

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,215.69
$2,847.69
$4,897.69
$7,494.69
$12,899.69

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

4

$0
$849.92
$1,661.92
$3,111.92
$6,195.92
$12,830.92

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,334.92
$2,966.92
$5,016.92
$7,613.92
$13,018.92

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

5

$0
$969.15
$1,781.15
$3,231.15
$6,315.15
$12,950.15

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,454.15
$3,086.15
$5,136.15
$7,733.15
$13,138.15

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

6

$0
$1,088.38
$1,900.38
$3,350.38
$6,434.38
$13,069.38

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,573.38
$3,205.38
$5,255.38
$7,852.38
$13,257.38

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

7

$0
$1,207.61
$2,019.61
$3,469.61
$6,553.61
$13,188.61

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,692.61
$3,324.61
$5,374.61
$7,971.61
$13,376.61

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

8

$0
$1,326.84
$2,138.84
$3,588.84
$6,672.84
$13,307.84

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,811.84
$3,443.84
$5,493.84
$8,090.84
$13,495.84

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

92

$0
$1,446.07
$2,258.07
$3,708.07
$6,792.07
$13,427.07

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,931.07
$3,563.07
$5,613.07
$8,210.07
$13,615.07

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances
claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the
employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1

If the excess wages are less than the amount to be subtracted, the withholding is zero.

2 You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $119.23 for each additional

allowance claimed.

Page 31

Page 32 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount
Semimonthly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
But
Over
not over

from
excess wages 1

C

Multiply
result
by—

D

And gross wages are—
But
Over
not over

from
1
excess wages

C

Multiply
result
by—

A

B

A

B

0

$0
$404.00
$1,283.00
$2,854.00
$6,196.00
$13,383.00

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$929.00
$2,698.00
$4,919.00
$7,731.00
$13,588.00

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

D

1

$0
$533.17
$1,412.17
$2,983.17
$6,325.17
$13,512.17

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,058.17
$2,827.17
$5,048.17
$7,860.17
$13,717.17

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

2

$0
$662.34
$1,541.34
$3,112.34
$6,454.34
$13,641.34

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,187.34
$2,956.34
$5,177.34
$7,989.34
$13,846.34

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

3

$0
$791.51
$1,670.51
$3,241.51
$6,583.51
$13,770.51

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,316.51
$3,085.51
$5,306.51
$8,118.51
$13,975.51

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

4

$0
$920.68
$1,799.68
$3,370.68
$6,712.68
$13,899.68

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,445.68
$3,214.68
$5,435.68
$8,247.68
$14,104.68

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

5

$0
$1,049.85
$1,928.85
$3,499.85
$6,841.85
$14,028.85

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,574.85
$3,343.85
$5,564.85
$8,376.85
$14,233.85

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

6

$0
$1,179.02
$2,058.02
$3,629.02
$6,971.02
$14,158.02

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,704.02
$3,473.02
$5,694.02
$8,506.02
$14,363.02

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

7

$0
$1,308.19
$2,187.19
$3,758.19
$7,100.19
$14,287.19

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,833.19
$3,602.19
$5,823.19
$8,635.19
$14,492.19

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

8

$0
$1,437.36
$2,316.36
$3,887.36
$7,229.36
$14,416.36

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,962.36
$3,731.36
$5,952.36
$8,764.36
$14,621.36

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

92

$0
$1,566.53
$2,445.53
$4,016.53
$7,358.53
$14,545.53

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$2,091.53
$3,860.53
$6,081.53
$8,893.53
$14,750.53

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances
claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the
employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1

If the excess wages are less than the amount to be subtracted, the withholding is zero.

2 You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $129.17 for each additional

allowance claimed.

Page 32

Page 33 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

(For Wages Paid Through December 2004)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount
Monthly Payroll Period
Married Persons

Single Persons
If the
number of
allowances
is—

And gross wages are—
But
Over
not over

from
excess wages 1

C

Multiply
result
by—

D

And gross wages are—
But
Over
not over

from
1
excess wages

C

Multiply
result
by—

A

B

A

B

0

$0
$808.00
$2,567.00
$5,708.00
$12,392.00
$26,767.00

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$1,858.00
$5,396.00
$9,838.00
$15,463.00
$27,175.00

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

D

1

$0
$1,066.33
$2,825.33
$5,966.33
$12,650.33
$27,025.33

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$2,116.33
$5,654.33
$10,096.33
$15,721.33
$27,433.33

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

2

$0
$1,324.66
$3,083.66
$6,224.66
$12,908.66
$27,283.66

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$2,374.66
$5,912.66
$10,354.66
$15,979.66
$27,691.66

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

3

$0
$1,582.99
$3,341.99
$6,482.99
$13,166.99
$27,541.99

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$2,632.99
$6,170.99
$10,612.99
$16,237.99
$27,949.99

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

4

$0
$1,841.32
$3,600.32
$6,741.32
$13,425.32
$27,800.32

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

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$2,891.32
$6,429.32
$10,871.32
$16,496.32
$28,208.32

$2,891.32
$6,429.32
$10,871.32
$16,496.32
$28,208.32
......

subtract
subtract
subtract
subtract
subtract
subtract

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

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

5

$0
$2,099.65
$3,858.65
$6,999.65
$13,683.65
$28,058.65

$2,099.65
$3,858.65
$6,999.65
$13,683.65
$28,058.65
......

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$3,149.65
$6,687.65
$11,129.65
$16,754.65
$28,466.65

$3,149.65
$6,687.65
$11,129.65
$16,754.65
$28,466.65
......

subtract
subtract
subtract
subtract
subtract
subtract

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

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

6

$0
$2,357.98
$4,116.98
$7,257.98
$13,941.98
$28,316.98

$2,357.98
$4,116.98
$7,257.98
$13,941.98
$28,316.98
......

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$3,407.98
$6,945.98
$11,387.98
$17,012.98
$28,724.98

$3,407.98
$6,945.98
$11,387.98
$17,012.98
$28,724.98
......

subtract
subtract
subtract
subtract
subtract
subtract

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

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

7

$0
$2,616.31
$4,375.31
$7,516.31
$14,200.31
$28,575.31

$2,616.31
$4,375.31
$7,516.31
$14,200.31
$28,575.31
......

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$3,666.31
$7,204.31
$11,646.31
$17,271.31
$28,983.31

$3,666.31
$7,204.31
$11,646.31
$17,271.31
$28,983.31
......

subtract
subtract
subtract
subtract
subtract
subtract

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

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

8

$0
$2,874.64
$4,633.64
$7,774.64
$14,458.64
$28,833.64

$2,874.64
$4,633.64
$7,774.64
$14,458.64
$28,833.64
......

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$3,924.64
$7,462.64
$11,904.64
$17,529.64
$29,241.64

$3,924.64
$7,462.64
$11,904.64
$17,529.64
$29,241.64
......

subtract
subtract
subtract
subtract
subtract
subtract

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

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

92

$0
$3,132.97
$4,891.97
$8,032.97
$14,716.97
$29,091.97

$3,132.97
$4,891.97
$8,032.97
$14,716.97
$29,091.97
......

subtract
subtract
subtract
subtract
subtract
subtract

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

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

$0
$4,182.97
$7,720.97
$12,162.97
$17,787.97
$29,499.97

$4,182.97
$7,720.97
$12,162.97
$17,787.97
$29,499.97
......

subtract
subtract
subtract
subtract
subtract
subtract

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

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

Instructions
A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances
claimed.
B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the
employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1

If the excess wages are less than the amount to be subtracted, the withholding is zero.

2 You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $258.33 for each additional

allowance claimed.

Page 33

Page 34 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

Combined Income Tax,
Employee Social Security Tax,
and Employee Medicare Tax
Withholding Tables
If you want to combine amounts to be withheld as income
tax, employee social security tax, and employee Medicare
tax, you may use the combined tables on pages 35 –54.
Combined withholding tables for single and married
taxpayers are shown for weekly, biweekly, semimonthly,
monthly, and daily or miscellaneous payroll periods. The
payroll period and marital status of the employee determine the table to be used.
If the wages are greater than the highest wage bracket
in the applicable table, you will have to use one of the other
methods for figuring income tax withholding described in
this publication or in Circular E (Pub.15). For wages that do
not exceed $87,900 the combined social security tax rate
and Medicare tax rate is 7.65% each for both the employee
and the employer for wages paid in 2004. You can figure

Page 34

the employee social security tax by multiplying the wages
by 6.2%, and you can figure the employee Medicare tax by
multiplying the wages by 1.45%.
The combined tables give the correct total withholding
only if wages for social security and Medicare taxes and
income tax withholding are the same. When you have paid
more than the maximum amount of wages subject to social
security tax ($87,900 in 2004) in a calendar year, you may
no longer use the combined tables.
If you use the combined withholding tables, use the
following steps to find the amounts to report on your
Form 941, Employer’s Quarterly Federal Tax Return.
1) Employee social security tax withheld. Multiply the
wages by 6.2%.
2) Employee Medicare tax withheld. Multiply the wages
by 1.45%.
3) Income tax withheld. Subtract the amounts from
steps 1 and 2 from the total tax withheld.
You can figure the amounts to be shown on Form W-2,
Wage and Tax Statement, in the same way.

Page 35 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
55
60
65
70

$55
60
65
70
75

7.65%
$5.40
5.78
7.16
7.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

7.65%
$4.40
4.78
5.16
5.55

75
80
85
90
95

80
85
90
95
100

8.93
9.31
10.69
11.08
12.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

5.93
6.31
6.69
7.08
7.46

100
105
110
115
120

105
110
115
120
125

12.84
14.22
14.61
15.99
16.37

7.84
8.22
8.61
9.99
10.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

7.84
8.22
8.61
8.99
9.37

125
130
135
140
145

130
135
140
145
150

17.75
18.14
19.52
19.90
21.28

11.75
12.14
13.52
13.90
15.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

150
155
160
165
170

155
160
165
170
175

21.67
23.05
23.43
24.81
25.20

15.67
17.05
17.43
18.81
19.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

175
180
185
190
195

180
185
190
195
200

26.58
26.96
28.34
28.73
30.11

20.58
20.96
22.34
22.73
24.11

14.58
14.96
16.34
16.73
18.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

200
210
220
230
240

210
220
230
240
250

31.68
34.45
36.21
38.98
40.74

24.68
26.45
28.21
29.98
31.74

18.68
20.45
22.21
23.98
25.74

15.68
16.45
17.21
18.98
20.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

15.68
16.45
17.21
17.98
18.74

250
260
270
280
290

260
270
280
290
300

43.51
45.27
48.04
49.80
52.57

34.51
36.27
39.04
40.80
43.57

27.51
29.27
31.04
32.80
34.57

22.51
24.27
26.04
27.80
29.57

19.51
20.27
21.04
21.80
23.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

300
310
320
330
340

310
320
330
340
350

54.33
57.10
58.86
61.63
63.39

45.33
48.10
49.86
52.63
54.39

36.33
39.10
40.86
43.63
45.39

31.33
33.10
34.86
36.63
38.39

25.33
27.10
28.86
30.63
32.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

350
360
370
380
390

360
370
380
390
400

66.16
67.92
70.69
72.45
75.22

57.16
58.92
61.69
63.45
66.22

48.16
49.92
52.69
54.45
57.22

40.16
41.92
43.69
46.45
48.22

34.16
35.92
37.69
39.45
41.22

28.16
29.92
31.69
33.45
35.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

400
410
420
430
440

410
420
430
440
450

76.98
79.75
81.51
84.28
86.04

67.98
70.75
72.51
75.28
77.04

58.98
61.75
63.51
66.28
68.04

50.98
52.75
55.51
57.28
60.04

42.98
44.75
46.51
48.28
51.04

36.98
38.75
40.51
42.28
44.04

30.98
32.75
34.51
36.28
38.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

450
460
470
480
490

460
470
480
490
500

88.81
90.57
93.34
95.10
97.87

79.81
81.57
84.34
86.10
88.87

70.81
72.57
75.34
77.10
79.87

61.81
64.57
66.34
69.10
70.87

52.81
55.57
57.34
60.10
61.87

45.81
47.57
49.34
51.10
52.87

39.81
41.57
43.34
45.10
46.87

34.81
35.57
37.34
39.10
40.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

500
510
520
530
540

510
520
530
540
550

99.63
102.40
104.16
106.93
108.69

90.63
93.40
95.16
97.93
99.69

81.63
84.40
86.16
88.93
90.69

73.63
75.40
78.16
79.93
82.69

64.63
66.40
69.16
70.93
73.69

55.63
57.40
60.16
61.93
64.69

48.63
50.40
52.16
53.93
55.69

42.63
44.40
46.16
47.93
49.69

38.63
39.40
40.16
41.93
43.69

38.63
39.40
40.16
40.93
41.69

38.63
39.40
40.16
40.93
41.69

550
560
570
580
590

560
570
580
590
600

111.46
113.22
115.99
117.75
120.52

102.46
104.22
106.99
108.75
111.52

93.46
95.22
97.99
99.75
102.52

84.46
87.22
88.99
91.75
93.52

75.46
78.22
79.99
82.75
84.52

66.46
69.22
70.99
73.75
75.52

57.46
60.22
61.99
64.75
66.52

51.46
53.22
54.99
56.75
58.52

45.46
47.22
48.99
50.75
52.52

42.46
43.22
43.99
44.75
46.52

42.46
43.22
43.99
44.75
45.52

(Continued on next page)

Page 35

Page 36 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090

$610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100

$124.28
127.05
130.81
133.58
137.34
140.11
143.87
146.64
150.40
153.17
156.93
159.70
163.46
166.23
169.99
172.76
176.52
179.29
183.05
185.82
189.58
192.35
196.11
198.88
202.64
205.41
209.17
211.94
215.70
218.47
222.23
225.00
228.76
231.53
235.29
238.06
241.82
244.59
248.35
251.12
254.88
257.65
261.41
264.18
267.94
270.71
274.47
277.24
281.00
283.77

$113.28
116.05
117.81
120.58
122.34
125.11
128.87
131.64
135.40
138.17
141.93
144.70
148.46
151.23
154.99
157.76
161.52
164.29
168.05
170.82
174.58
177.35
181.11
183.88
187.64
190.41
194.17
196.94
200.70
203.47
207.23
210.00
213.76
216.53
220.29
223.06
226.82
229.59
233.35
236.12
239.88
242.65
246.41
249.18
252.94
255.71
259.47
262.24
266.00
268.77

$104.28
107.05
108.81
111.58
113.34
116.11
117.87
120.64
122.40
125.17
126.93
129.70
133.46
136.23
139.99
142.76
146.52
149.29
153.05
155.82
159.58
162.35
166.11
168.88
172.64
175.41
179.17
181.94
185.70
188.47
192.23
195.00
198.76
201.53
205.29
208.06
211.82
214.59
218.35
221.12
224.88
227.65
231.41
234.18
237.94
240.71
244.47
247.24
251.00
253.77

$96.28
98.05
100.81
102.58
105.34
107.11
109.87
111.64
114.40
116.17
118.93
120.70
123.46
125.23
127.99
129.76
132.52
134.29
138.05
140.82
144.58
147.35
151.11
153.88
157.64
160.41
164.17
166.94
170.70
173.47
177.23
180.00
183.76
186.53
190.29
193.06
196.82
199.59
203.35
206.12
209.88
212.65
216.41
219.18
222.94
225.71
229.47
232.24
236.00
238.77

$87.28
89.05
91.81
93.58
96.34
98.11
100.87
102.64
105.40
107.17
109.93
111.70
114.46
116.23
118.99
120.76
123.52
125.29
128.05
129.82
132.58
134.35
137.11
138.88
142.64
145.41
149.17
151.94
155.70
158.47
162.23
165.00
168.76
171.53
175.29
178.06
181.82
184.59
188.35
191.12
194.88
197.65
201.41
204.18
207.94
210.71
214.47
217.24
221.00
223.77

$78.28
80.05
82.81
84.58
87.34
89.11
91.87
93.64
96.40
98.17
100.93
102.70
105.46
107.23
109.99
111.76
114.52
116.29
119.05
120.82
123.58
125.35
128.11
129.88
132.64
134.41
137.17
138.94
141.70
144.47
147.23
151.00
153.76
157.53
160.29
164.06
166.82
170.59
173.35
177.12
179.88
183.65
186.41
190.18
192.94
196.71
199.47
203.24
206.00
209.77

$69.28
71.05
73.81
75.58
78.34
80.11
82.87
84.64
87.40
89.17
91.93
93.70
96.46
98.23
100.99
102.76
105.52
107.29
110.05
111.82
114.58
116.35
119.11
120.88
123.64
125.41
128.17
129.94
132.70
134.47
137.23
139.00
141.76
143.53
146.29
149.06
151.82
155.59
158.35
162.12
164.88
168.65
171.41
175.18
177.94
181.71
184.47
188.24
191.00
194.77

$60.28
62.05
64.81
66.58
69.34
71.11
73.87
75.64
78.40
80.17
82.93
84.70
87.46
89.23
91.99
93.76
96.52
98.29
101.05
102.82
105.58
107.35
110.11
111.88
114.64
116.41
119.17
120.94
123.70
125.47
128.23
130.00
132.76
134.53
137.29
139.06
141.82
143.59
146.35
148.12
150.88
153.65
156.41
160.18
162.94
166.71
169.47
173.24
176.00
179.77

$54.28
56.05
57.81
59.58
61.34
63.11
64.87
66.64
69.40
71.17
73.93
75.70
78.46
80.23
82.99
84.76
87.52
89.29
92.05
93.82
96.58
98.35
101.11
102.88
105.64
107.41
110.17
111.94
114.70
116.47
119.23
121.00
123.76
125.53
128.29
130.06
132.82
134.59
137.35
139.12
141.88
143.65
146.41
148.18
150.94
152.71
155.47
158.24
161.00
164.77

$48.28
50.05
51.81
53.58
55.34
57.11
58.87
60.64
62.40
64.17
65.93
67.70
69.46
71.23
73.99
75.76
78.52
80.29
83.05
84.82
87.58
89.35
92.11
93.88
96.64
98.41
101.17
102.94
105.70
107.47
110.23
112.00
114.76
116.53
119.29
121.06
123.82
125.59
128.35
130.12
132.88
134.65
137.41
139.18
141.94
143.71
146.47
148.24
151.00
152.77

$46.28
47.05
47.81
48.58
49.34
51.11
52.87
54.64
56.40
58.17
59.93
61.70
63.46
65.23
66.99
68.76
70.52
72.29
74.05
75.82
78.58
80.35
83.11
84.88
87.64
89.41
92.17
93.94
96.70
98.47
101.23
103.00
105.76
107.53
110.29
112.06
114.82
116.59
119.35
121.12
123.88
125.65
128.41
130.18
132.94
134.71
137.47
139.24
142.00
143.77

1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190

1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200

287.53
290.30
294.06
296.83
300.59
303.36
307.12
309.89
313.65
316.42

272.53
275.30
279.06
281.83
285.59
288.36
292.12
294.89
298.65
301.42

257.53
260.30
264.06
266.83
270.59
273.36
277.12
279.89
283.65
286.42

242.53
245.30
249.06
251.83
255.59
258.36
262.12
264.89
268.65
271.42

227.53
230.30
234.06
236.83
240.59
243.36
247.12
249.89
253.65
256.42

212.53
216.30
219.06
222.83
225.59
229.36
232.12
235.89
238.65
242.42

197.53
201.30
204.06
207.83
210.59
214.36
217.12
220.89
223.65
227.42

182.53
186.30
189.06
192.83
195.59
199.36
202.12
205.89
208.65
212.42

167.53
171.30
174.06
177.83
180.59
184.36
187.12
190.89
193.65
197.42

155.53
157.30
160.06
162.83
165.59
169.36
172.12
175.89
178.65
182.42

146.53
148.30
151.06
152.83
155.59
157.36
160.12
161.89
164.65
167.42

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

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

320.18
322.95
326.71
329.48
333.24

305.18
307.95
311.71
314.48
318.24

290.18
292.95
296.71
299.48
303.24

275.18
277.95
281.71
284.48
288.24

260.18
262.95
266.71
269.48
273.24

245.18
248.95
251.71
255.48
258.24

230.18
233.95
236.71
240.48
243.24

215.18
218.95
221.71
225.48
228.24

200.18
203.95
206.71
210.48
213.24

185.18
188.95
191.71
195.48
198.24

171.18
173.95
177.71
180.48
184.24

$1,250 and over

Page 36

Do not use this table. See page 34 for instructions.

Page 37 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
125
130
135
140

$125
130
135
140
145

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

7.65%
$9.75
10.14
10.52
10.90

145
150
155
160
165

150
155
160
165
170

11.28
11.67
12.05
13.43
13.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

11.28
11.67
12.05
12.43
12.81

170
175
180
185
190

175
180
185
190
195

15.20
15.58
16.96
17.34
18.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

13.20
13.58
13.96
14.34
14.73

195
200
210
220
230

200
210
220
230
240

19.11
20.68
22.45
24.21
25.98

15.11
15.68
16.45
18.21
19.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

15.11
15.68
16.45
17.21
17.98

240
250
260
270
280

250
260
270
280
290

27.74
29.51
31.27
33.04
34.80

21.74
23.51
25.27
27.04
28.80

18.74
19.51
20.27
21.04
22.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

18.74
19.51
20.27
21.04
21.80

290
300
310
320
330

300
310
320
330
340

36.57
38.33
40.10
41.86
43.63

30.57
32.33
34.10
35.86
37.63

24.57
26.33
28.10
29.86
31.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

340
350
360
370
380

350
360
370
380
390

45.39
47.16
48.92
50.69
52.45

39.39
41.16
42.92
44.69
46.45

33.39
35.16
36.92
38.69
40.45

27.39
29.16
30.92
32.69
34.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

390
400
410
420
430

400
410
420
430
440

54.22
55.98
57.75
59.51
61.28

48.22
49.98
51.75
53.51
55.28

42.22
43.98
45.75
47.51
49.28

36.22
37.98
39.75
41.51
43.28

30.22
31.98
33.75
35.51
37.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

440
450
460
470
480

450
460
470
480
490

64.04
65.81
68.57
70.34
73.10

57.04
58.81
60.57
62.34
64.10

51.04
52.81
54.57
56.34
58.10

45.04
46.81
48.57
50.34
52.10

39.04
40.81
42.57
44.34
46.10

34.04
34.81
36.57
38.34
40.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

490
500
510
520
530

500
510
520
530
540

74.87
77.63
79.40
82.16
83.93

65.87
68.63
70.40
73.16
74.93

59.87
61.63
63.40
65.16
66.93

53.87
55.63
57.40
59.16
60.93

47.87
49.63
51.40
53.16
54.93

41.87
43.63
45.40
47.16
48.93

37.87
38.63
39.40
41.16
42.93

37.87
38.63
39.40
40.16
40.93

37.87
38.63
39.40
40.16
40.93

37.87
38.63
39.40
40.16
40.93

37.87
38.63
39.40
40.16
40.93

540
550
560
570
580

550
560
570
580
590

86.69
88.46
91.22
92.99
95.75

77.69
79.46
82.22
83.99
86.75

68.69
71.46
73.22
75.99
77.75

62.69
64.46
66.22
67.99
69.75

56.69
58.46
60.22
61.99
63.75

50.69
52.46
54.22
55.99
57.75

44.69
46.46
48.22
49.99
51.75

41.69
42.46
43.22
43.99
45.75

41.69
42.46
43.22
43.99
44.75

41.69
42.46
43.22
43.99
44.75

41.69
42.46
43.22
43.99
44.75

590
600
610
620
630

600
610
620
630
640

97.52
100.28
102.05
104.81
106.58

88.52
91.28
93.05
95.81
97.58

80.52
82.28
85.05
86.81
89.58

71.52
73.28
76.05
77.81
80.58

65.52
67.28
69.05
70.81
72.58

59.52
61.28
63.05
64.81
66.58

53.52
55.28
57.05
58.81
60.58

47.52
49.28
51.05
52.81
54.58

45.52
46.28
47.05
47.81
48.58

45.52
46.28
47.05
47.81
48.58

45.52
46.28
47.05
47.81
48.58

640
650
660
670
680

650
660
670
680
690

109.34
111.11
113.87
115.64
118.40

100.34
102.11
104.87
106.64
109.40

91.34
94.11
95.87
98.64
100.40

82.34
85.11
86.87
89.64
91.40

74.34
76.11
77.87
80.64
82.40

68.34
70.11
71.87
73.64
75.40

62.34
64.11
65.87
67.64
69.40

56.34
58.11
59.87
61.64
63.40

50.34
52.11
53.87
55.64
57.40

49.34
50.11
50.87
51.64
52.40

49.34
50.11
50.87
51.64
52.40

690
700
710
720
730

700
710
720
730
740

120.17
122.93
124.70
127.46
129.23

111.17
113.93
115.70
118.46
120.23

103.17
104.93
107.70
109.46
112.23

94.17
95.93
98.70
100.46
103.23

85.17
86.93
89.70
91.46
94.23

77.17
78.93
80.70
82.46
85.23

71.17
72.93
74.70
76.46
78.23

65.17
66.93
68.70
70.46
72.23

59.17
60.93
62.70
64.46
66.23

53.17
54.93
56.70
58.46
60.23

53.17
53.93
54.70
55.46
56.23

(Continued on next page)

Page 37

Page 38 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230

$750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240

$131.99
133.76
136.52
138.29
141.05
142.82
145.58
147.35
150.11
151.88
154.64
156.41
159.17
160.94
163.70
165.47
168.23
170.00
172.76
174.53
177.29
179.06
181.82
183.59
186.35
188.12
190.88
192.65
195.41
197.18
199.94
201.71
204.47
206.24
209.00
210.77
213.53
215.30
218.06
219.83
222.59
224.36
227.12
228.89
231.65
233.42
236.18
237.95
240.71
242.48

$122.99
124.76
127.52
129.29
132.05
133.82
136.58
138.35
141.11
142.88
145.64
147.41
150.17
151.94
154.70
156.47
159.23
161.00
163.76
165.53
168.29
170.06
172.82
174.59
177.35
179.12
181.88
183.65
186.41
188.18
190.94
192.71
195.47
197.24
200.00
201.77
204.53
206.30
209.06
210.83
213.59
215.36
218.12
219.89
222.65
224.42
227.18
228.95
231.71
233.48

$113.99
116.76
118.52
121.29
123.05
125.82
127.58
130.35
132.11
134.88
136.64
139.41
141.17
143.94
145.70
148.47
150.23
153.00
154.76
157.53
159.29
162.06
163.82
166.59
168.35
171.12
172.88
175.65
177.41
180.18
181.94
184.71
186.47
189.24
191.00
193.77
195.53
198.30
200.06
202.83
204.59
207.36
209.12
211.89
213.65
216.42
218.18
220.95
222.71
225.48

$104.99
107.76
109.52
112.29
114.05
116.82
118.58
121.35
123.11
125.88
127.64
130.41
132.17
134.94
136.70
139.47
141.23
144.00
145.76
148.53
150.29
153.06
154.82
157.59
159.35
162.12
163.88
166.65
168.41
171.18
172.94
175.71
177.47
180.24
182.00
184.77
186.53
189.30
191.06
193.83
195.59
198.36
200.12
202.89
204.65
207.42
209.18
211.95
213.71
216.48

$95.99
98.76
100.52
103.29
105.05
107.82
109.58
112.35
114.11
116.88
118.64
121.41
123.17
125.94
127.70
130.47
132.23
135.00
136.76
139.53
141.29
144.06
145.82
148.59
150.35
153.12
154.88
157.65
159.41
162.18
163.94
166.71
168.47
171.24
173.00
175.77
177.53
180.30
182.06
184.83
186.59
189.36
191.12
193.89
195.65
198.42
200.18
202.95
204.71
207.48

$86.99
89.76
91.52
94.29
96.05
98.82
100.58
103.35
105.11
107.88
109.64
112.41
114.17
116.94
118.70
121.47
123.23
126.00
127.76
130.53
132.29
135.06
136.82
139.59
141.35
144.12
145.88
148.65
150.41
153.18
154.94
157.71
159.47
162.24
164.00
166.77
168.53
171.30
173.06
175.83
177.59
180.36
182.12
184.89
186.65
189.42
191.18
193.95
195.71
198.48

$79.99
81.76
83.52
85.29
87.05
89.82
91.58
94.35
96.11
98.88
100.64
103.41
105.17
107.94
109.70
112.47
114.23
117.00
118.76
121.53
123.29
126.06
127.82
130.59
132.35
135.12
136.88
139.65
141.41
144.18
145.94
148.71
150.47
153.24
155.00
157.77
159.53
162.30
164.06
166.83
168.59
171.36
173.12
175.89
177.65
180.42
182.18
184.95
186.71
189.48

$73.99
75.76
77.52
79.29
81.05
82.82
84.58
86.35
88.11
89.88
91.64
94.41
96.17
98.94
100.70
103.47
105.23
108.00
109.76
112.53
114.29
117.06
118.82
121.59
123.35
126.12
127.88
130.65
132.41
135.18
136.94
139.71
141.47
144.24
146.00
148.77
150.53
153.30
155.06
157.83
159.59
162.36
164.12
166.89
168.65
171.42
173.18
175.95
177.71
180.48

$67.99
69.76
71.52
73.29
75.05
76.82
78.58
80.35
82.11
83.88
85.64
87.41
89.17
90.94
92.70
94.47
96.23
99.00
100.76
103.53
105.29
108.06
109.82
112.59
114.35
117.12
118.88
121.65
123.41
126.18
127.94
130.71
132.47
135.24
137.00
139.77
141.53
144.30
146.06
148.83
150.59
153.36
155.12
157.89
159.65
162.42
164.18
166.95
168.71
171.48

$61.99
63.76
65.52
67.29
69.05
70.82
72.58
74.35
76.11
77.88
79.64
81.41
83.17
84.94
86.70
88.47
90.23
92.00
93.76
95.53
97.29
99.06
100.82
103.59
105.35
108.12
109.88
112.65
114.41
117.18
118.94
121.71
123.47
126.24
128.00
130.77
132.53
135.30
137.06
139.83
141.59
144.36
146.12
148.89
150.65
153.42
155.18
157.95
159.71
162.48

$56.99
58.76
60.52
62.29
64.05
65.82
67.58
69.35
71.11
72.88
74.64
76.41
78.17
79.94
81.70
83.47
85.23
87.00
88.76
90.53
92.29
94.06
95.82
97.59
99.35
101.12
102.88
104.65
106.41
108.18
110.94
112.71
115.47
117.24
120.00
121.77
124.53
126.30
129.06
130.83
133.59
135.36
138.12
139.89
142.65
144.42
147.18
148.95
151.71
153.48

1,240
1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330

1,250
1,260
1,270
1,280
1,290
1,300
1,310
1,320
1,330
1,340

245.24
248.01
251.77
254.54
258.30
261.07
264.83
267.60
271.36
274.13

236.24
238.01
240.77
242.54
245.30
247.07
249.83
253.60
256.36
260.13

227.24
230.01
231.77
234.54
236.30
239.07
240.83
243.60
245.36
248.13

218.24
221.01
222.77
225.54
227.30
230.07
231.83
234.60
236.36
239.13

209.24
212.01
213.77
216.54
218.30
221.07
222.83
225.60
227.36
230.13

200.24
203.01
204.77
207.54
209.30
212.07
213.83
216.60
218.36
221.13

191.24
194.01
195.77
198.54
200.30
203.07
204.83
207.60
209.36
212.13

182.24
185.01
186.77
189.54
191.30
194.07
195.83
198.60
200.36
203.13

173.24
176.01
177.77
180.54
182.30
185.07
186.83
189.60
191.36
194.13

164.24
167.01
168.77
171.54
173.30
176.07
177.83
180.60
182.36
185.13

156.24
158.01
160.77
162.54
165.30
167.07
169.83
171.60
174.36
176.13

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

1,350
1,360
1,370
1,380
1,390

277.89
280.66
284.42
287.19
290.95

262.89
266.66
269.42
273.19
275.95

249.89
252.66
254.42
258.19
260.95

240.89
243.66
245.42
248.19
249.95

231.89
234.66
236.42
239.19
240.95

222.89
225.66
227.42
230.19
231.95

213.89
216.66
218.42
221.19
222.95

204.89
207.66
209.42
212.19
213.95

195.89
198.66
200.42
203.19
204.95

186.89
189.66
191.42
194.19
195.95

178.89
180.66
183.42
185.19
187.95

$1,390 and over

Page 38

Do not use this table. See page 34 for instructions.

Page 39 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
105
110
115
120

$105
110
115
120
125

7.65%
$9.22
9.61
10.99
11.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

7.65%
$8.22
8.61
8.99
9.37

125
130
135
140
145

130
135
140
145
150

12.75
13.14
14.52
14.90
16.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

9.75
10.14
10.52
10.90
11.28

150
155
160
165
170

155
160
165
170
175

16.67
18.05
18.43
19.81
20.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

11.67
12.05
12.43
12.81
13.20

175
180
185
190
195

180
185
190
195
200

21.58
21.96
23.34
23.73
25.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

13.58
13.96
14.34
14.73
15.11

200
205
210
215
220

205
210
215
220
225

25.49
26.87
27.26
28.64
29.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

15.49
15.87
16.26
16.64
17.02

225
230
235
240
245

230
235
240
245
250

30.40
30.79
32.17
32.55
33.93

18.40
18.79
20.17
20.55
21.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

17.40
17.79
18.17
18.55
18.93

250
260
270
280
290

260
270
280
290
300

34.51
36.27
38.04
39.80
41.57

22.51
24.27
26.04
27.80
29.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

19.51
20.27
21.04
21.80
22.57

300
310
320
330
340

310
320
330
340
350

43.33
45.10
46.86
48.63
50.39

31.33
33.10
34.86
36.63
38.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

23.33
24.10
24.86
25.63
26.39

350
360
370
380
390

360
370
380
390
400

52.16
53.92
55.69
58.45
60.22

40.16
41.92
43.69
45.45
47.22

28.16
29.92
31.69
33.45
35.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

27.16
27.92
28.69
29.45
30.22

400
410
420
430
440

410
420
430
440
450

62.98
64.75
67.51
69.28
72.04

48.98
50.75
52.51
54.28
56.04

36.98
38.75
40.51
42.28
44.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

30.98
31.75
32.51
33.28
34.04

450
460
470
480
490

460
470
480
490
500

73.81
76.57
78.34
81.10
82.87

57.81
59.57
61.34
63.10
65.87

45.81
47.57
49.34
51.10
52.87

34.81
36.57
38.34
40.10
41.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

34.81
35.57
36.34
37.10
37.87

500
520
540
560
580

520
540
560
580
600

87.02
91.55
96.08
100.61
105.14

69.02
73.55
78.08
82.61
87.14

56.02
59.55
63.08
66.61
70.14

44.02
47.55
51.08
54.61
58.14

39.02
40.55
42.08
43.61
46.14

39.02
40.55
42.08
43.61
45.14

39.02
40.55
42.08
43.61
45.14

39.02
40.55
42.08
43.61
45.14

39.02
40.55
42.08
43.61
45.14

39.02
40.55
42.08
43.61
45.14

39.02
40.55
42.08
43.61
45.14

600
620
640
660
680

620
640
660
680
700

109.67
114.20
118.73
123.26
127.79

91.67
96.20
100.73
105.26
109.79

73.67
78.20
82.73
87.26
91.79

61.67
65.20
68.73
72.26
75.79

49.67
53.20
56.73
60.26
63.79

46.67
48.20
49.73
51.26
52.79

46.67
48.20
49.73
51.26
52.79

46.67
48.20
49.73
51.26
52.79

46.67
48.20
49.73
51.26
52.79

46.67
48.20
49.73
51.26
52.79

46.67
48.20
49.73
51.26
52.79

700
720
740
760
780

720
740
760
780
800

132.32
136.85
141.38
145.91
150.44

114.32
118.85
123.38
127.91
132.44

96.32
100.85
105.38
109.91
114.44

79.32
82.85
87.38
91.91
96.44

67.32
70.85
74.38
77.91
81.44

55.32
58.85
62.38
65.91
69.44

54.32
55.85
57.38
58.91
60.44

54.32
55.85
57.38
58.91
60.44

54.32
55.85
57.38
58.91
60.44

54.32
55.85
57.38
58.91
60.44

54.32
55.85
57.38
58.91
60.44

(Continued on next page)

Page 39

Page 40 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

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

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

$154.97
159.50
164.03
168.56
173.09
177.62
182.15
186.68
191.21
195.74
200.27
204.80
209.33
213.86
218.39
222.92
227.45
231.98
236.51
241.04
247.57
254.10
260.63
267.16
273.69
280.22
286.75
293.28
299.81
306.34
312.87
319.40
325.93
332.46
338.99
345.52
352.05
358.58
365.11
371.64
378.17
384.70
391.23
397.76
404.29
410.82
417.35
423.88
430.41
436.94

$136.97
141.50
146.03
150.56
155.09
159.62
164.15
168.68
173.21
177.74
182.27
186.80
191.33
195.86
200.39
204.92
209.45
213.98
218.51
223.04
227.57
232.10
236.63
241.16
245.69
250.22
256.75
263.28
269.81
276.34
282.87
289.40
295.93
302.46
308.99
315.52
322.05
328.58
335.11
341.64
348.17
354.70
361.23
367.76
374.29
380.82
387.35
393.88
400.41
406.94

$118.97
123.50
128.03
132.56
137.09
141.62
146.15
150.68
155.21
159.74
164.27
168.80
173.33
177.86
182.39
186.92
191.45
195.98
200.51
205.04
209.57
214.10
218.63
223.16
227.69
232.22
236.75
241.28
245.81
250.34
254.87
260.40
266.93
273.46
279.99
286.52
293.05
299.58
306.11
312.64
319.17
325.70
332.23
338.76
345.29
351.82
358.35
364.88
371.41
377.94

$100.97
105.50
110.03
114.56
119.09
123.62
128.15
132.68
137.21
141.74
146.27
150.80
155.33
159.86
164.39
168.92
173.45
177.98
182.51
187.04
191.57
196.10
200.63
205.16
209.69
214.22
218.75
223.28
227.81
232.34
236.87
241.40
245.93
250.46
254.99
259.52
264.05
269.58
276.11
282.64
289.17
295.70
302.23
308.76
315.29
321.82
328.35
334.88
341.41
347.94

$84.97
88.50
92.03
96.56
101.09
105.62
110.15
114.68
119.21
123.74
128.27
132.80
137.33
141.86
146.39
150.92
155.45
159.98
164.51
169.04
173.57
178.10
182.63
187.16
191.69
196.22
200.75
205.28
209.81
214.34
218.87
223.40
227.93
232.46
236.99
241.52
246.05
250.58
255.11
259.64
264.17
268.70
273.23
278.76
285.29
291.82
298.35
304.88
311.41
317.94

$72.97
76.50
80.03
83.56
87.09
90.62
94.15
97.68
101.21
105.74
110.27
114.80
119.33
123.86
128.39
132.92
137.45
141.98
146.51
151.04
155.57
160.10
164.63
169.16
173.69
178.22
182.75
187.28
191.81
196.34
200.87
205.40
209.93
214.46
218.99
223.52
228.05
232.58
237.11
241.64
246.17
250.70
255.23
259.76
264.29
268.82
273.35
277.88
282.41
287.94

$61.97
64.50
68.03
71.56
75.09
78.62
82.15
85.68
89.21
92.74
96.27
99.80
103.33
106.86
110.39
114.92
119.45
123.98
128.51
133.04
137.57
142.10
146.63
151.16
155.69
160.22
164.75
169.28
173.81
178.34
182.87
187.40
191.93
196.46
200.99
205.52
210.05
214.58
219.11
223.64
228.17
232.70
237.23
241.76
246.29
250.82
255.35
259.88
264.41
268.94

$61.97
63.50
65.03
66.56
68.09
69.62
71.15
73.68
77.21
80.74
84.27
87.80
91.33
94.86
98.39
101.92
105.45
108.98
112.51
116.04
119.57
124.10
128.63
133.16
137.69
142.22
146.75
151.28
155.81
160.34
164.87
169.40
173.93
178.46
182.99
187.52
192.05
196.58
201.11
205.64
210.17
214.70
219.23
223.76
228.29
232.82
237.35
241.88
246.41
250.94

$61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
82.86
86.39
89.92
93.45
96.98
100.51
104.04
107.57
111.10
114.63
118.16
121.69
125.22
129.75
134.28
138.81
143.34
147.87
152.40
156.93
161.46
165.99
170.52
175.05
179.58
184.11
188.64
193.17
197.70
202.23
206.76
211.29
215.82
220.35
224.88
229.41
233.94

$61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
93.04
96.57
100.10
103.63
107.16
110.69
114.22
117.75
121.28
124.81
128.34
131.87
135.40
138.93
143.46
147.99
152.52
157.05
161.58
166.11
170.64
175.17
179.70
184.23
188.76
193.29
197.82
202.35
206.88
211.41
215.94

$61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
98.69
102.22
105.75
109.28
112.81
116.34
119.87
123.40
126.93
130.46
133.99
137.52
141.05
144.58
148.11
152.64
157.17
161.70
166.23
170.76
175.29
179.82
184.35
188.88
193.41
197.94

1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980

1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000

443.47
450.00
456.53
463.06
469.59
476.12
482.65
489.18
495.71
502.24

413.47
420.00
426.53
433.06
439.59
446.12
452.65
459.18
465.71
472.24

384.47
391.00
397.53
404.06
410.59
417.12
423.65
430.18
436.71
443.24

354.47
361.00
367.53
374.06
380.59
387.12
393.65
400.18
406.71
413.24

324.47
331.00
337.53
344.06
350.59
357.12
363.65
370.18
376.71
383.24

294.47
301.00
307.53
314.06
320.59
327.12
333.65
340.18
346.71
353.24

273.47
278.00
282.53
287.06
291.59
297.12
303.65
310.18
316.71
323.24

255.47
260.00
264.53
269.06
273.59
278.12
282.65
287.18
291.71
296.24

238.47
243.00
247.53
252.06
256.59
261.12
265.65
270.18
274.71
279.24

220.47
225.00
229.53
234.06
238.59
243.12
247.65
252.18
256.71
261.24

202.47
207.00
211.53
216.06
220.59
225.12
229.65
234.18
238.71
243.24

2,000
2,020
2,040
2,060
2,080

2,020
2,040
2,060
2,080
2,100

508.77
515.30
521.83
528.36
534.89

478.77
485.30
491.83
498.36
504.89

449.77
456.30
462.83
469.36
475.89

419.77
426.30
432.83
439.36
445.89

389.77
396.30
402.83
409.36
415.89

359.77
366.30
372.83
379.36
385.89

329.77
336.30
342.83
349.36
355.89

300.77
307.30
313.83
320.36
326.89

283.77
288.30
292.83
297.36
301.89

265.77
270.30
274.83
279.36
283.89

247.77
252.30
256.83
261.36
265.89

$2,100 and over

Page 40

Do not use this table. See page 34 for instructions.

Page 41 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
250
260
270
280

$250
260
270
280
290

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

7.65%
$19.51
20.27
21.04
21.80

290
300
310
320
330

300
310
320
330
340

22.57
23.33
25.10
26.86
28.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

22.57
23.33
24.10
24.86
25.63

340
350
360
370
380

350
360
370
380
390

30.39
32.16
33.92
35.69
37.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

26.39
27.16
27.92
28.69
29.45

390
400
410
420
430

400
410
420
430
440

39.22
40.98
42.75
44.51
46.28

30.22
30.98
31.75
32.51
34.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

30.22
30.98
31.75
32.51
33.28

440
450
460
470
480

450
460
470
480
490

48.04
49.81
51.57
53.34
55.10

36.04
37.81
39.57
41.34
43.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

34.04
34.81
35.57
36.34
37.10

490
500
520
540
560

500
520
540
560
580

56.87
59.02
62.55
66.08
69.61

44.87
47.02
50.55
54.08
57.61

37.87
39.02
40.55
42.08
45.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

37.87
39.02
40.55
42.08
43.61

580
600
620
640
660

600
620
640
660
680

73.14
76.67
80.20
83.73
87.26

61.14
64.67
68.20
71.73
75.26

49.14
52.67
56.20
59.73
63.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

45.14
46.67
48.20
49.73
51.26

680
700
720
740
760

700
720
740
760
780

90.79
94.32
97.85
101.38
104.91

78.79
82.32
85.85
89.38
92.91

66.79
70.32
73.85
77.38
80.91

54.79
58.32
61.85
65.38
68.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

52.79
54.32
55.85
57.38
58.91

780
800
820
840
860

800
820
840
860
880

108.44
111.97
115.50
119.03
123.56

96.44
99.97
103.50
107.03
110.56

84.44
87.97
91.50
95.03
98.56

72.44
75.97
79.50
83.03
86.56

61.44
64.97
68.50
72.03
75.56

60.44
61.97
63.50
65.03
66.56

60.44
61.97
63.50
65.03
66.56

60.44
61.97
63.50
65.03
66.56

60.44
61.97
63.50
65.03
66.56

60.44
61.97
63.50
65.03
66.56

60.44
61.97
63.50
65.03
66.56

880
900
920
940
960

900
920
940
960
980

128.09
132.62
137.15
141.68
146.21

114.09
117.62
121.15
124.68
128.21

102.09
105.62
109.15
112.68
116.21

90.09
93.62
97.15
100.68
104.21

79.09
82.62
86.15
89.68
93.21

68.09
70.62
74.15
77.68
81.21

68.09
69.62
71.15
72.68
74.21

68.09
69.62
71.15
72.68
74.21

68.09
69.62
71.15
72.68
74.21

68.09
69.62
71.15
72.68
74.21

68.09
69.62
71.15
72.68
74.21

980
1,000
1,020
1,040
1,060

1,000
1,020
1,040
1,060
1,080

150.74
155.27
159.80
164.33
168.86

132.74
137.27
141.80
146.33
150.86

119.74
123.27
126.80
130.33
133.86

107.74
111.27
114.80
118.33
121.86

96.74
100.27
103.80
107.33
110.86

84.74
88.27
91.80
95.33
98.86

75.74
77.27
79.80
83.33
86.86

75.74
77.27
78.80
80.33
81.86

75.74
77.27
78.80
80.33
81.86

75.74
77.27
78.80
80.33
81.86

75.74
77.27
78.80
80.33
81.86

1,080
1,100
1,120
1,140
1,160

1,100
1,120
1,140
1,160
1,180

173.39
177.92
182.45
186.98
191.51

155.39
159.92
164.45
168.98
173.51

137.39
141.92
146.45
150.98
155.51

125.39
128.92
132.45
135.98
139.51

114.39
117.92
121.45
124.98
128.51

102.39
105.92
109.45
112.98
116.51

90.39
93.92
97.45
100.98
104.51

83.39
84.92
86.45
88.98
92.51

83.39
84.92
86.45
87.98
89.51

83.39
84.92
86.45
87.98
89.51

83.39
84.92
86.45
87.98
89.51

1,180
1,200
1,220
1,240
1,260

1,200
1,220
1,240
1,260
1,280

196.04
200.57
205.10
209.63
214.16

178.04
182.57
187.10
191.63
196.16

160.04
164.57
169.10
173.63
178.16

143.04
146.57
151.10
155.63
160.16

132.04
135.57
139.10
142.63
146.16

120.04
123.57
127.10
130.63
134.16

108.04
111.57
115.10
118.63
122.16

96.04
99.57
103.10
106.63
110.16

91.04
92.57
94.10
95.63
98.16

91.04
92.57
94.10
95.63
97.16

91.04
92.57
94.10
95.63
97.16

1,280
1,300
1,320
1,340
1,360

1,300
1,320
1,340
1,360
1,380

218.69
223.22
227.75
232.28
236.81

200.69
205.22
209.75
214.28
218.81

182.69
187.22
191.75
196.28
200.81

164.69
169.22
173.75
178.28
182.81

149.69
153.22
156.75
160.28
164.81

137.69
141.22
144.75
148.28
151.81

125.69
129.22
132.75
136.28
139.81

113.69
117.22
120.75
124.28
127.81

101.69
105.22
108.75
112.28
115.81

98.69
100.22
101.75
103.28
104.81

98.69
100.22
101.75
103.28
104.81

(Continued on next page)

Page 41

Page 42 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

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

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

$241.34
245.87
250.40
254.93
259.46
263.99
268.52
273.05
277.58
282.11
286.64
291.17
295.70
300.23
304.76
309.29
313.82
318.35
322.88
327.41
331.94
336.47
341.00
345.53
350.06
354.59
359.12
363.65
368.18
372.71
377.24
381.77
386.30
390.83
395.36
399.89
404.42
408.95
413.48
418.01
422.54
427.07
431.60
436.13
440.66
445.19
449.72
454.25
458.78
463.31

$223.34
227.87
232.40
236.93
241.46
245.99
250.52
255.05
259.58
264.11
268.64
273.17
277.70
282.23
286.76
291.29
295.82
300.35
304.88
309.41
313.94
318.47
323.00
327.53
332.06
336.59
341.12
345.65
350.18
354.71
359.24
363.77
368.30
372.83
377.36
381.89
386.42
390.95
395.48
400.01
404.54
409.07
413.60
418.13
422.66
427.19
431.72
436.25
440.78
445.31

$205.34
209.87
214.40
218.93
223.46
227.99
232.52
237.05
241.58
246.11
250.64
255.17
259.70
264.23
268.76
273.29
277.82
282.35
286.88
291.41
295.94
300.47
305.00
309.53
314.06
318.59
323.12
327.65
332.18
336.71
341.24
345.77
350.30
354.83
359.36
363.89
368.42
372.95
377.48
382.01
386.54
391.07
395.60
400.13
404.66
409.19
413.72
418.25
422.78
427.31

$187.34
191.87
196.40
200.93
205.46
209.99
214.52
219.05
223.58
228.11
232.64
237.17
241.70
246.23
250.76
255.29
259.82
264.35
268.88
273.41
277.94
282.47
287.00
291.53
296.06
300.59
305.12
309.65
314.18
318.71
323.24
327.77
332.30
336.83
341.36
345.89
350.42
354.95
359.48
364.01
368.54
373.07
377.60
382.13
386.66
391.19
395.72
400.25
404.78
409.31

$169.34
173.87
178.40
182.93
187.46
191.99
196.52
201.05
205.58
210.11
214.64
219.17
223.70
228.23
232.76
237.29
241.82
246.35
250.88
255.41
259.94
264.47
269.00
273.53
278.06
282.59
287.12
291.65
296.18
300.71
305.24
309.77
314.30
318.83
323.36
327.89
332.42
336.95
341.48
346.01
350.54
355.07
359.60
364.13
368.66
373.19
377.72
382.25
386.78
391.31

$155.34
158.87
162.40
165.93
169.46
173.99
178.52
183.05
187.58
192.11
196.64
201.17
205.70
210.23
214.76
219.29
223.82
228.35
232.88
237.41
241.94
246.47
251.00
255.53
260.06
264.59
269.12
273.65
278.18
282.71
287.24
291.77
296.30
300.83
305.36
309.89
314.42
318.95
323.48
328.01
332.54
337.07
341.60
346.13
350.66
355.19
359.72
364.25
368.78
373.31

$143.34
146.87
150.40
153.93
157.46
160.99
164.52
168.05
171.58
175.11
179.64
184.17
188.70
193.23
197.76
202.29
206.82
211.35
215.88
220.41
224.94
229.47
234.00
238.53
243.06
247.59
252.12
256.65
261.18
265.71
270.24
274.77
279.30
283.83
288.36
292.89
297.42
301.95
306.48
311.01
315.54
320.07
324.60
329.13
333.66
338.19
342.72
347.25
351.78
356.31

$131.34
134.87
138.40
141.93
145.46
148.99
152.52
156.05
159.58
163.11
166.64
170.17
173.70
177.23
180.76
184.29
188.82
193.35
197.88
202.41
206.94
211.47
216.00
220.53
225.06
229.59
234.12
238.65
243.18
247.71
252.24
256.77
261.30
265.83
270.36
274.89
279.42
283.95
288.48
293.01
297.54
302.07
306.60
311.13
315.66
320.19
324.72
329.25
333.78
338.31

$119.34
122.87
126.40
129.93
133.46
136.99
140.52
144.05
147.58
151.11
154.64
158.17
161.70
165.23
168.76
172.29
175.82
179.35
182.88
186.41
189.94
193.47
198.00
202.53
207.06
211.59
216.12
220.65
225.18
229.71
234.24
238.77
243.30
247.83
252.36
256.89
261.42
265.95
270.48
275.01
279.54
284.07
288.60
293.13
297.66
302.19
306.72
311.25
315.78
320.31

$107.34
110.87
114.40
117.93
121.46
124.99
128.52
132.05
135.58
139.11
142.64
146.17
149.70
153.23
156.76
160.29
163.82
167.35
170.88
174.41
177.94
181.47
185.00
188.53
192.06
195.59
199.12
202.65
207.18
211.71
216.24
220.77
225.30
229.83
234.36
238.89
243.42
247.95
252.48
257.01
261.54
266.07
270.60
275.13
279.66
284.19
288.72
293.25
297.78
302.31

$106.34
107.87
109.40
110.93
112.46
113.99
116.52
120.05
123.58
127.11
130.64
134.17
137.70
141.23
144.76
148.29
151.82
155.35
158.88
162.41
165.94
169.47
173.00
176.53
180.06
183.59
187.12
190.65
194.18
197.71
201.24
204.77
208.30
211.83
216.36
220.89
225.42
229.95
234.48
239.01
243.54
248.07
252.60
257.13
261.66
266.19
270.72
275.25
279.78
284.31

2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560

2,400
2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580

467.84
472.37
476.90
481.43
485.96
490.49
497.02
503.55
510.08
516.61

449.84
454.37
458.90
463.43
467.96
472.49
477.02
481.55
486.08
490.61

431.84
436.37
440.90
445.43
449.96
454.49
459.02
463.55
468.08
472.61

413.84
418.37
422.90
427.43
431.96
436.49
441.02
445.55
450.08
454.61

395.84
400.37
404.90
409.43
413.96
418.49
423.02
427.55
432.08
436.61

377.84
382.37
386.90
391.43
395.96
400.49
405.02
409.55
414.08
418.61

360.84
365.37
369.90
374.43
378.96
383.49
388.02
392.55
397.08
401.61

342.84
347.37
351.90
356.43
360.96
365.49
370.02
374.55
379.08
383.61

324.84
329.37
333.90
338.43
342.96
347.49
352.02
356.55
361.08
365.61

306.84
311.37
315.90
320.43
324.96
329.49
334.02
338.55
343.08
347.61

288.84
293.37
297.90
302.43
306.96
311.49
316.02
320.55
325.08
329.61

2,580
2,600
2,620
2,640
2,660

2,600
2,620
2,640
2,660
2,680

523.14
529.67
536.20
542.73
549.26

495.14
499.67
506.20
512.73
519.26

477.14
481.67
486.20
490.73
495.26

459.14
463.67
468.20
472.73
477.26

441.14
445.67
450.20
454.73
459.26

423.14
427.67
432.20
436.73
441.26

406.14
410.67
415.20
419.73
424.26

388.14
392.67
397.20
401.73
406.26

370.14
374.67
379.20
383.73
388.26

352.14
356.67
361.20
365.73
370.26

334.14
338.67
343.20
347.73
352.26

$2,680 and over

Page 42

Do not use this table. See page 34 for instructions.

Page 43 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
115
120
125
130

$115
120
125
130
135

7.65%
$9.99
10.37
11.75
12.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

7.65%
$8.99
9.37
9.75
10.14

135
140
145
150
155

140
145
150
155
160

13.52
13.90
15.28
15.67
17.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

10.52
10.90
11.28
11.67
12.05

160
165
170
175
180

165
170
175
180
185

17.43
18.81
19.20
20.58
20.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

12.43
12.81
13.20
13.58
13.96

185
190
195
200
205

190
195
200
205
210

22.34
22.73
24.11
24.49
25.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

14.34
14.73
15.11
15.49
15.87

210
215
220
225
230

215
220
225
230
235

26.26
27.64
28.02
29.40
29.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

16.26
16.64
17.02
17.40
17.79

235
240
245
250
260

240
245
250
260
270

31.17
31.55
32.93
33.51
35.27

18.17
18.55
19.93
21.51
23.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

18.17
18.55
18.93
19.51
20.27

270
280
290
300
310

280
290
300
310
320

37.04
38.80
40.57
42.33
44.10

25.04
26.80
28.57
30.33
32.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

21.04
21.80
22.57
23.33
24.10

320
330
340
350
360

330
340
350
360
370

45.86
47.63
49.39
51.16
52.92

33.86
35.63
37.39
39.16
40.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

24.86
25.63
26.39
27.16
27.92

370
380
390
400
410

380
390
400
410
420

54.69
56.45
58.22
60.98
62.75

42.69
44.45
46.22
47.98
49.75

29.69
31.45
33.22
34.98
36.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

28.69
29.45
30.22
30.98
31.75

420
430
440
450
460

430
440
450
460
470

65.51
67.28
70.04
71.81
74.57

51.51
53.28
55.04
56.81
58.57

38.51
40.28
42.04
43.81
45.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

32.51
33.28
34.04
34.81
35.57

470
480
490
500
520

480
490
500
520
540

76.34
79.10
80.87
84.02
88.55

60.34
62.10
63.87
66.02
69.55

47.34
49.10
50.87
53.02
56.55

36.34
37.10
37.87
40.02
43.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

36.34
37.10
37.87
39.02
40.55

540
560
580
600
620

560
580
600
620
640

93.08
97.61
102.14
106.67
111.20

74.08
78.61
83.14
87.67
92.20

60.08
63.61
67.14
70.67
74.20

47.08
50.61
54.14
57.67
61.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

42.08
43.61
45.14
46.67
48.20

640
660
680
700
720

660
680
700
720
740

115.73
120.26
124.79
129.32
133.85

96.73
101.26
105.79
110.32
114.85

77.73
82.26
86.79
91.32
95.85

64.73
68.26
71.79
75.32
78.85

51.73
55.26
58.79
62.32
65.85

49.73
51.26
52.79
54.32
55.85

49.73
51.26
52.79
54.32
55.85

49.73
51.26
52.79
54.32
55.85

49.73
51.26
52.79
54.32
55.85

49.73
51.26
52.79
54.32
55.85

49.73
51.26
52.79
54.32
55.85

740
760
780
800
820

760
780
800
820
840

138.38
142.91
147.44
151.97
156.50

119.38
123.91
128.44
132.97
137.50

100.38
104.91
109.44
113.97
118.50

82.38
85.91
89.44
93.97
98.50

69.38
72.91
76.44
79.97
83.50

57.38
59.91
63.44
66.97
70.50

57.38
58.91
60.44
61.97
63.50

57.38
58.91
60.44
61.97
63.50

57.38
58.91
60.44
61.97
63.50

57.38
58.91
60.44
61.97
63.50

57.38
58.91
60.44
61.97
63.50

(Continued on next page)

Page 43

Page 44 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

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

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

$161.03
165.56
170.09
174.62
179.15
183.68
188.21
192.74
197.27
201.80
206.33
210.86
215.39
219.92
224.45
228.98
233.51
238.04
242.57
247.10
251.63
256.16
261.69
268.22
274.75
281.28
287.81
294.34
300.87
307.40
313.93
320.46
326.99
333.52
340.05
346.58
353.11
359.64
366.17
372.70
379.23
385.76
392.29
398.82
405.35
411.88
418.41
424.94
431.47
438.00

$142.03
146.56
151.09
155.62
160.15
164.68
169.21
173.74
178.27
182.80
187.33
191.86
196.39
200.92
205.45
209.98
214.51
219.04
223.57
228.10
232.63
237.16
241.69
246.22
250.75
255.28
259.81
264.34
268.87
275.40
281.93
288.46
294.99
301.52
308.05
314.58
321.11
327.64
334.17
340.70
347.23
353.76
360.29
366.82
373.35
379.88
386.41
392.94
399.47
406.00

$123.03
127.56
132.09
136.62
141.15
145.68
150.21
154.74
159.27
163.80
168.33
172.86
177.39
181.92
186.45
190.98
195.51
200.04
204.57
209.10
213.63
218.16
222.69
227.22
231.75
236.28
240.81
245.34
249.87
254.40
258.93
263.46
267.99
272.52
277.05
281.58
288.11
294.64
301.17
307.70
314.23
320.76
327.29
333.82
340.35
346.88
353.41
359.94
366.47
373.00

$103.03
107.56
112.09
116.62
121.15
125.68
130.21
134.74
139.27
143.80
148.33
152.86
157.39
161.92
166.45
170.98
175.51
180.04
184.57
189.10
193.63
198.16
202.69
207.22
211.75
216.28
220.81
225.34
229.87
234.40
238.93
243.46
247.99
252.52
257.05
261.58
266.11
270.64
275.17
279.70
284.23
288.76
295.29
301.82
308.35
314.88
321.41
327.94
334.47
341.00

$87.03
90.56
94.09
97.62
102.15
106.68
111.21
115.74
120.27
124.80
129.33
133.86
138.39
142.92
147.45
151.98
156.51
161.04
165.57
170.10
174.63
179.16
183.69
188.22
192.75
197.28
201.81
206.34
210.87
215.40
219.93
224.46
228.99
233.52
238.05
242.58
247.11
251.64
256.17
260.70
265.23
269.76
274.29
278.82
283.35
287.88
292.41
296.94
302.47
309.00

$74.03
77.56
81.09
84.62
88.15
91.68
95.21
98.74
102.27
105.80
109.33
113.86
118.39
122.92
127.45
131.98
136.51
141.04
145.57
150.10
154.63
159.16
163.69
168.22
172.75
177.28
181.81
186.34
190.87
195.40
199.93
204.46
208.99
213.52
218.05
222.58
227.11
231.64
236.17
240.70
245.23
249.76
254.29
258.82
263.35
267.88
272.41
276.94
281.47
286.00

$65.03
66.56
68.09
71.62
75.15
78.68
82.21
85.74
89.27
92.80
96.33
99.86
103.39
106.92
110.45
113.98
117.51
122.04
126.57
131.10
135.63
140.16
144.69
149.22
153.75
158.28
162.81
167.34
171.87
176.40
180.93
185.46
189.99
194.52
199.05
203.58
208.11
212.64
217.17
221.70
226.23
230.76
235.29
239.82
244.35
248.88
253.41
257.94
262.47
267.00

$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
80.80
84.33
87.86
91.39
94.92
98.45
101.98
105.51
109.04
112.57
116.10
119.63
123.16
126.69
130.22
134.75
139.28
143.81
148.34
152.87
157.40
161.93
166.46
170.99
175.52
180.05
184.58
189.11
193.64
198.17
202.70
207.23
211.76
216.29
220.82
225.35
229.88
234.41
238.94
243.47
248.00

$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
88.98
92.51
96.04
99.57
103.10
106.63
110.16
113.69
117.22
120.75
124.28
127.81
131.34
134.87
138.40
141.93
146.46
150.99
155.52
160.05
164.58
169.11
173.64
178.17
182.70
187.23
191.76
196.29
200.82
205.35
209.88
214.41
218.94
223.47
228.00

$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
100.69
104.22
107.75
111.28
114.81
118.34
121.87
125.40
128.93
132.46
135.99
139.52
143.05
146.58
150.11
154.64
159.17
163.70
168.23
172.76
177.29
181.82
186.35
190.88
195.41
199.94
204.47
209.00

$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
98.69
100.22
101.75
103.28
104.81
106.34
108.87
112.40
115.93
119.46
122.99
126.52
130.05
133.58
137.11
140.64
144.17
147.70
151.23
154.76
158.29
162.82
167.35
171.88
176.41
180.94
185.47
190.00

1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020

1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040

444.53
451.06
457.59
464.12
470.65
477.18
483.71
490.24
496.77
503.30

412.53
419.06
425.59
432.12
438.65
445.18
451.71
458.24
464.77
471.30

379.53
386.06
392.59
399.12
405.65
412.18
418.71
425.24
431.77
438.30

347.53
354.06
360.59
367.12
373.65
380.18
386.71
393.24
399.77
406.30

315.53
322.06
328.59
335.12
341.65
348.18
354.71
361.24
367.77
374.30

290.53
295.06
299.59
304.12
308.65
315.18
321.71
328.24
334.77
341.30

271.53
276.06
280.59
285.12
289.65
294.18
298.71
303.24
307.77
312.30

252.53
257.06
261.59
266.12
270.65
275.18
279.71
284.24
288.77
293.30

232.53
237.06
241.59
246.12
250.65
255.18
259.71
264.24
268.77
273.30

213.53
218.06
222.59
227.12
231.65
236.18
240.71
245.24
249.77
254.30

194.53
199.06
203.59
208.12
212.65
217.18
221.71
226.24
230.77
235.30

2,040
2,060
2,080
2,100
2,120

2,060
2,080
2,100
2,120
2,140

509.83
516.36
522.89
529.42
535.95

477.83
484.36
490.89
497.42
503.95

444.83
451.36
457.89
464.42
470.95

412.83
419.36
425.89
432.42
438.95

380.83
387.36
393.89
400.42
406.95

347.83
354.36
360.89
367.42
373.95

316.83
322.36
328.89
335.42
341.95

297.83
302.36
306.89
311.42
315.95

277.83
282.36
286.89
291.42
295.95

258.83
263.36
267.89
272.42
276.95

239.83
244.36
248.89
253.42
257.95

$2,140 and over

Page 44

Do not use this table. See page 34 for instructions.

Page 45 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
270
280
290
300

$270
280
290
300
310

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

7.65%
$21.04
21.80
22.57
23.33

310
320
330
340
350

320
330
340
350
360

24.10
24.86
25.63
27.39
29.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

24.10
24.86
25.63
26.39
27.16

360
370
380
390
400

370
380
390
400
410

30.92
32.69
34.45
36.22
37.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

27.92
28.69
29.45
30.22
30.98

410
420
430
440
450

420
430
440
450
460

39.75
41.51
43.28
45.04
46.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

31.75
32.51
33.28
34.04
34.81

460
470
480
490
500

470
480
490
500
520

48.57
50.34
52.10
53.87
57.02

35.57
37.34
39.10
40.87
44.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

35.57
36.34
37.10
37.87
39.02

520
540
560
580
600

540
560
580
600
620

60.55
64.08
67.61
71.14
74.67

47.55
51.08
54.61
58.14
61.67

40.55
42.08
43.61
45.14
48.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

40.55
42.08
43.61
45.14
46.67

620
640
660
680
700

640
660
680
700
720

78.20
81.73
85.26
88.79
92.32

65.20
68.73
72.26
75.79
79.32

52.20
55.73
59.26
62.79
66.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

48.20
49.73
51.26
52.79
54.32

720
740
760
780
800

740
760
780
800
820

95.85
99.38
102.91
106.44
109.97

82.85
86.38
89.91
93.44
96.97

69.85
73.38
76.91
80.44
83.97

56.85
60.38
63.91
67.44
70.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

55.85
57.38
58.91
60.44
61.97

820
840
860
880
900

840
860
880
900
920

113.50
117.03
120.56
124.09
127.62

100.50
104.03
107.56
111.09
114.62

87.50
91.03
94.56
98.09
101.62

74.50
78.03
81.56
85.09
88.62

63.50
65.03
68.56
72.09
75.62

63.50
65.03
66.56
68.09
69.62

63.50
65.03
66.56
68.09
69.62

63.50
65.03
66.56
68.09
69.62

63.50
65.03
66.56
68.09
69.62

63.50
65.03
66.56
68.09
69.62

63.50
65.03
66.56
68.09
69.62

920
940
960
980
1,000

940
960
980
1,000
1,020

131.15
135.68
140.21
144.74
149.27

118.15
121.68
125.21
128.74
132.27

105.15
108.68
112.21
115.74
119.27

92.15
95.68
99.21
102.74
106.27

79.15
82.68
86.21
89.74
93.27

71.15
72.68
74.21
76.74
80.27

71.15
72.68
74.21
75.74
77.27

71.15
72.68
74.21
75.74
77.27

71.15
72.68
74.21
75.74
77.27

71.15
72.68
74.21
75.74
77.27

71.15
72.68
74.21
75.74
77.27

1,020
1,040
1,060
1,080
1,100

1,040
1,060
1,080
1,100
1,120

153.80
158.33
162.86
167.39
171.92

135.80
139.33
142.86
147.39
151.92

122.80
126.33
129.86
133.39
136.92

109.80
113.33
116.86
120.39
123.92

96.80
100.33
103.86
107.39
110.92

83.80
87.33
90.86
94.39
97.92

78.80
80.33
81.86
83.39
84.92

78.80
80.33
81.86
83.39
84.92

78.80
80.33
81.86
83.39
84.92

78.80
80.33
81.86
83.39
84.92

78.80
80.33
81.86
83.39
84.92

1,120
1,140
1,160
1,180
1,200

1,140
1,160
1,180
1,200
1,220

176.45
180.98
185.51
190.04
194.57

156.45
160.98
165.51
170.04
174.57

140.45
143.98
147.51
151.04
155.57

127.45
130.98
134.51
138.04
141.57

114.45
117.98
121.51
125.04
128.57

101.45
104.98
108.51
112.04
115.57

88.45
91.98
95.51
99.04
102.57

86.45
87.98
89.51
91.04
92.57

86.45
87.98
89.51
91.04
92.57

86.45
87.98
89.51
91.04
92.57

86.45
87.98
89.51
91.04
92.57

1,220
1,240
1,260
1,280
1,300

1,240
1,260
1,280
1,300
1,320

199.10
203.63
208.16
212.69
217.22

179.10
183.63
188.16
192.69
197.22

160.10
164.63
169.16
173.69
178.22

145.10
148.63
152.16
155.69
159.22

132.10
135.63
139.16
142.69
146.22

119.10
122.63
126.16
129.69
133.22

106.10
109.63
113.16
116.69
120.22

94.10
96.63
100.16
103.69
107.22

94.10
95.63
97.16
98.69
100.22

94.10
95.63
97.16
98.69
100.22

94.10
95.63
97.16
98.69
100.22

1,320
1,340
1,360
1,380
1,400

1,340
1,360
1,380
1,400
1,420

221.75
226.28
230.81
235.34
239.87

201.75
206.28
210.81
215.34
219.87

182.75
187.28
191.81
196.34
200.87

163.75
168.28
172.81
177.34
181.87

149.75
153.28
156.81
160.34
163.87

136.75
140.28
143.81
147.34
150.87

123.75
127.28
130.81
134.34
137.87

110.75
114.28
117.81
121.34
124.87

101.75
103.28
104.81
108.34
111.87

101.75
103.28
104.81
106.34
107.87

101.75
103.28
104.81
106.34
107.87

(Continued on next page)

Page 45

Page 46 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

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

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

$244.40
248.93
253.46
257.99
262.52
267.05
271.58
276.11
280.64
285.17
289.70
294.23
298.76
303.29
307.82
312.35
316.88
321.41
325.94
330.47
335.00
339.53
344.06
348.59
353.12
357.65
362.18
366.71
371.24
375.77
380.30
384.83
389.36
393.89
398.42
402.95
407.48
412.01
416.54
421.07
425.60
430.13
434.66
439.19
443.72
448.25
452.78
457.31
461.84
466.37

$224.40
228.93
233.46
237.99
242.52
247.05
251.58
256.11
260.64
265.17
269.70
274.23
278.76
283.29
287.82
292.35
296.88
301.41
305.94
310.47
315.00
319.53
324.06
328.59
333.12
337.65
342.18
346.71
351.24
355.77
360.30
364.83
369.36
373.89
378.42
382.95
387.48
392.01
396.54
401.07
405.60
410.13
414.66
419.19
423.72
428.25
432.78
437.31
441.84
446.37

$205.40
209.93
214.46
218.99
223.52
228.05
232.58
237.11
241.64
246.17
250.70
255.23
259.76
264.29
268.82
273.35
277.88
282.41
286.94
291.47
296.00
300.53
305.06
309.59
314.12
318.65
323.18
327.71
332.24
336.77
341.30
345.83
350.36
354.89
359.42
363.95
368.48
373.01
377.54
382.07
386.60
391.13
395.66
400.19
404.72
409.25
413.78
418.31
422.84
427.37

$186.40
190.93
195.46
199.99
204.52
209.05
213.58
218.11
222.64
227.17
231.70
236.23
240.76
245.29
249.82
254.35
258.88
263.41
267.94
272.47
277.00
281.53
286.06
290.59
295.12
299.65
304.18
308.71
313.24
317.77
322.30
326.83
331.36
335.89
340.42
344.95
349.48
354.01
358.54
363.07
367.60
372.13
376.66
381.19
385.72
390.25
394.78
399.31
403.84
408.37

$167.40
170.93
175.46
179.99
184.52
189.05
193.58
198.11
202.64
207.17
211.70
216.23
220.76
225.29
229.82
234.35
238.88
243.41
247.94
252.47
257.00
261.53
266.06
270.59
275.12
279.65
284.18
288.71
293.24
297.77
302.30
306.83
311.36
315.89
320.42
324.95
329.48
334.01
338.54
343.07
347.60
352.13
356.66
361.19
365.72
370.25
374.78
379.31
383.84
388.37

$154.40
157.93
161.46
164.99
168.52
172.05
175.58
179.11
183.64
188.17
192.70
197.23
201.76
206.29
210.82
215.35
219.88
224.41
228.94
233.47
238.00
242.53
247.06
251.59
256.12
260.65
265.18
269.71
274.24
278.77
283.30
287.83
292.36
296.89
301.42
305.95
310.48
315.01
319.54
324.07
328.60
333.13
337.66
342.19
346.72
351.25
355.78
360.31
364.84
369.37

$141.40
144.93
148.46
151.99
155.52
159.05
162.58
166.11
169.64
173.17
176.70
180.23
183.76
187.29
190.82
195.35
199.88
204.41
208.94
213.47
218.00
222.53
227.06
231.59
236.12
240.65
245.18
249.71
254.24
258.77
263.30
267.83
272.36
276.89
281.42
285.95
290.48
295.01
299.54
304.07
308.60
313.13
317.66
322.19
326.72
331.25
335.78
340.31
344.84
349.37

$128.40
131.93
135.46
138.99
142.52
146.05
149.58
153.11
156.64
160.17
163.70
167.23
170.76
174.29
177.82
181.35
184.88
188.41
191.94
195.47
199.00
203.53
208.06
212.59
217.12
221.65
226.18
230.71
235.24
239.77
244.30
248.83
253.36
257.89
262.42
266.95
271.48
276.01
280.54
285.07
289.60
294.13
298.66
303.19
307.72
312.25
316.78
321.31
325.84
330.37

$115.40
118.93
122.46
125.99
129.52
133.05
136.58
140.11
143.64
147.17
150.70
154.23
157.76
161.29
164.82
168.35
171.88
175.41
178.94
182.47
186.00
189.53
193.06
196.59
200.12
203.65
207.18
211.71
216.24
220.77
225.30
229.83
234.36
238.89
243.42
247.95
252.48
257.01
261.54
266.07
270.60
275.13
279.66
284.19
288.72
293.25
297.78
302.31
306.84
311.37

$109.40
110.93
112.46
113.99
116.52
120.05
123.58
127.11
130.64
134.17
137.70
141.23
144.76
148.29
151.82
155.35
158.88
162.41
165.94
169.47
173.00
176.53
180.06
183.59
187.12
190.65
194.18
197.71
201.24
204.77
208.30
211.83
215.36
218.89
223.42
227.95
232.48
237.01
241.54
246.07
250.60
255.13
259.66
264.19
268.72
273.25
277.78
282.31
286.84
291.37

$109.40
110.93
112.46
113.99
115.52
117.05
118.58
120.11
121.64
123.17
125.70
129.23
132.76
136.29
139.82
143.35
146.88
150.41
153.94
157.47
161.00
164.53
168.06
171.59
175.12
178.65
182.18
185.71
189.24
192.77
196.30
199.83
203.36
206.89
210.42
213.95
217.48
221.01
224.54
228.07
231.60
236.13
240.66
245.19
249.72
254.25
258.78
263.31
267.84
272.37

2,420
2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600

2,440
2,460
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620

470.90
475.43
479.96
484.49
489.02
493.55
498.08
502.61
507.14
511.67

450.90
455.43
459.96
464.49
469.02
473.55
478.08
482.61
487.14
491.67

431.90
436.43
440.96
445.49
450.02
454.55
459.08
463.61
468.14
472.67

412.90
417.43
421.96
426.49
431.02
435.55
440.08
444.61
449.14
453.67

392.90
397.43
401.96
406.49
411.02
415.55
420.08
424.61
429.14
433.67

373.90
378.43
382.96
387.49
392.02
396.55
401.08
405.61
410.14
414.67

353.90
358.43
362.96
367.49
372.02
376.55
381.08
385.61
390.14
394.67

334.90
339.43
343.96
348.49
353.02
357.55
362.08
366.61
371.14
375.67

315.90
320.43
324.96
329.49
334.02
338.55
343.08
347.61
352.14
356.67

295.90
300.43
304.96
309.49
314.02
318.55
323.08
327.61
332.14
336.67

276.90
281.43
285.96
290.49
295.02
299.55
304.08
308.61
313.14
317.67

2,620
2,640
2,660
2,680
2,700

2,640
2,660
2,680
2,700
2,720

516.20
520.73
525.26
529.79
535.32

496.20
500.73
505.26
509.79
514.32

477.20
481.73
486.26
490.79
495.32

458.20
462.73
467.26
471.79
476.32

438.20
442.73
447.26
451.79
456.32

419.20
423.73
428.26
432.79
437.32

399.20
403.73
408.26
412.79
417.32

380.20
384.73
389.26
393.79
398.32

361.20
365.73
370.26
374.79
379.32

341.20
345.73
350.26
354.79
359.32

322.20
326.73
331.26
335.79
340.32

$2,720 and over

Page 46

Do not use this table. See page 34 for instructions.

Page 47 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
220
230
240
250

$220
230
240
250
260

7.65%
$17.21
18.98
20.74
22.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

7.65%
$17.21
17.98
18.74
19.51

260
270
280
290
300

270
280
290
300
320

24.27
26.04
27.80
29.57
32.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

20.27
21.04
21.80
22.57
23.72

320
340
360
380
400

340
360
380
400
420

36.25
39.78
43.31
46.84
50.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

25.25
26.78
28.31
29.84
31.37

420
440
460
480
500

440
460
480
500
520

53.90
57.43
60.96
64.49
68.02

32.90
34.43
35.96
38.49
42.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

32.90
34.43
35.96
37.49
39.02

520
540
560
580
600

540
560
580
600
640

71.55
75.08
78.61
82.14
87.43

45.55
49.08
52.61
56.14
61.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

40.55
42.08
43.61
45.14
47.43

640
680
720
760
800

680
720
760
800
840

94.49
101.55
108.61
115.67
123.73

68.49
75.55
82.61
89.67
96.73

50.49
53.55
56.61
63.67
70.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

840
880
920
960
1,000

880
920
960
1,000
1,040

132.79
141.85
150.91
159.97
169.03

103.79
110.85
117.91
124.97
132.03

77.79
84.85
91.91
98.97
106.03

65.79
68.85
71.91
74.97
80.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

1,040
1,080
1,120
1,160
1,200

1,080
1,120
1,160
1,200
1,240

178.09
187.15
196.21
205.27
214.33

139.09
148.15
157.21
166.27
175.33

113.09
120.15
127.21
134.27
141.33

87.09
94.15
101.21
108.27
115.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

1,240
1,280
1,320
1,360
1,400

1,280
1,320
1,360
1,400
1,440

223.39
232.45
241.51
250.57
259.63

184.39
193.45
202.51
211.57
220.63

148.39
155.45
163.51
172.57
181.63

122.39
129.45
136.51
143.57
150.63

97.39
104.45
111.51
118.57
125.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

1,440
1,480
1,520
1,560
1,600

1,480
1,520
1,560
1,600
1,640

268.69
277.75
286.81
295.87
304.93

229.69
238.75
247.81
256.87
265.93

190.69
199.75
208.81
217.87
226.93

157.69
164.75
171.81
178.87
187.93

132.69
139.75
146.81
153.87
160.93

111.69
114.75
120.81
127.87
134.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

1,640
1,680
1,720
1,760
1,800

1,680
1,720
1,760
1,800
1,840

313.99
323.05
332.11
341.17
350.23

274.99
284.05
293.11
302.17
311.23

235.99
245.05
254.11
263.17
272.23

196.99
206.05
215.11
224.17
233.23

167.99
175.05
182.11
189.17
196.23

141.99
149.05
156.11
163.17
170.23

126.99
130.05
133.11
137.17
144.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

1,840
1,880
1,920
1,960
2,000

1,880
1,920
1,960
2,000
2,040

359.29
368.35
377.41
386.47
395.53

320.29
329.35
338.41
347.47
356.53

281.29
290.35
299.41
308.47
317.53

242.29
251.35
260.41
269.47
278.53

204.29
213.35
222.41
231.47
240.53

177.29
184.35
191.41
198.47
205.53

151.29
158.35
165.41
172.47
179.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

2,040
2,080
2,120
2,160
2,200

2,080
2,120
2,160
2,200
2,240

404.59
413.65
422.71
431.77
440.83

365.59
374.65
383.71
392.77
401.83

326.59
335.65
344.71
353.77
362.83

287.59
296.65
305.71
314.77
323.83

249.59
258.65
267.71
276.77
285.83

212.59
219.65
228.71
237.77
246.83

186.59
193.65
200.71
207.77
214.83

160.59
167.65
174.71
181.77
188.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

2,240
2,280
2,320
2,360
2,400

2,280
2,320
2,360
2,400
2,440

449.89
458.95
468.01
477.07
486.13

410.89
419.95
429.01
438.07
447.13

371.89
380.95
390.01
399.07
408.13

332.89
341.95
351.01
360.07
369.13

294.89
303.95
313.01
322.07
331.13

255.89
264.95
274.01
283.07
292.13

221.89
228.95
236.01
244.07
253.13

195.89
202.95
210.01
217.07
224.13

172.89
176.95
184.01
191.07
198.13

172.89
175.95
179.01
182.07
185.13

172.89
175.95
179.01
182.07
185.13

(Continued on next page)

Page 47

Page 48 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

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

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

$495.19
504.25
513.31
523.37
536.43
549.49
562.55
575.61
588.67
601.73
614.79
627.85
640.91
653.97
667.03
680.09
693.15
706.21
719.27
732.33
745.39
758.45
771.51
784.57
797.63
810.69
823.75
836.81
849.87
862.93
875.99
889.05
902.11
915.17
928.23
941.29
954.35
967.41
980.47
993.53
1,006.59
1,019.65
1,032.71
1,045.77
1,058.83
1,071.89
1,084.95
1,098.01
1,111.07
1,124.13

$456.19
465.25
474.31
483.37
492.43
501.49
510.55
519.61
528.67
537.73
549.79
562.85
575.91
588.97
602.03
615.09
628.15
641.21
654.27
667.33
680.39
693.45
706.51
719.57
732.63
745.69
758.75
771.81
784.87
797.93
810.99
824.05
837.11
850.17
863.23
876.29
889.35
902.41
915.47
928.53
941.59
954.65
967.71
980.77
993.83
1,006.89
1,019.95
1,033.01
1,046.07
1,059.13

$417.19
426.25
435.31
444.37
453.43
462.49
471.55
480.61
489.67
498.73
507.79
516.85
525.91
534.97
544.03
553.09
564.15
577.21
590.27
603.33
616.39
629.45
642.51
655.57
668.63
681.69
694.75
707.81
720.87
733.93
746.99
760.05
773.11
786.17
799.23
812.29
825.35
838.41
851.47
864.53
877.59
890.65
903.71
916.77
929.83
942.89
955.95
969.01
982.07
995.13

$378.19
387.25
396.31
405.37
414.43
423.49
432.55
441.61
450.67
459.73
468.79
477.85
486.91
495.97
505.03
514.09
523.15
532.21
541.27
550.33
559.39
568.45
577.51
590.57
603.63
616.69
629.75
642.81
655.87
668.93
681.99
695.05
708.11
721.17
734.23
747.29
760.35
773.41
786.47
799.53
812.59
825.65
838.71
851.77
864.83
877.89
890.95
904.01
917.07
930.13

$340.19
349.25
358.31
367.37
376.43
385.49
394.55
403.61
412.67
421.73
430.79
439.85
448.91
457.97
467.03
476.09
485.15
494.21
503.27
512.33
521.39
530.45
539.51
548.57
557.63
566.69
575.75
584.81
593.87
604.93
617.99
631.05
644.11
657.17
670.23
683.29
696.35
709.41
722.47
735.53
748.59
761.65
774.71
787.77
800.83
813.89
826.95
840.01
853.07
866.13

$301.19
310.25
319.31
328.37
337.43
346.49
355.55
364.61
373.67
382.73
391.79
400.85
409.91
418.97
428.03
437.09
446.15
455.21
464.27
473.33
482.39
491.45
500.51
509.57
518.63
527.69
536.75
545.81
554.87
563.93
572.99
582.05
591.11
600.17
609.23
618.29
631.35
644.41
657.47
670.53
683.59
696.65
709.71
722.77
735.83
748.89
761.95
775.01
788.07
801.13

$262.19
271.25
280.31
289.37
298.43
307.49
316.55
325.61
334.67
343.73
352.79
361.85
370.91
379.97
389.03
398.09
407.15
416.21
425.27
434.33
443.39
452.45
461.51
470.57
479.63
488.69
497.75
506.81
515.87
524.93
533.99
543.05
552.11
561.17
570.23
579.29
588.35
597.41
606.47
615.53
624.59
633.65
644.71
657.77
670.83
683.89
696.95
710.01
723.07
736.13

$231.19
238.25
245.31
252.37
259.43
268.49
277.55
286.61
295.67
304.73
313.79
322.85
331.91
340.97
350.03
359.09
368.15
377.21
386.27
395.33
404.39
413.45
422.51
431.57
440.63
449.69
458.75
467.81
476.87
485.93
494.99
504.05
513.11
522.17
531.23
540.29
549.35
558.41
567.47
576.53
585.59
594.65
603.71
612.77
621.83
630.89
639.95
649.01
659.07
672.13

$205.19
212.25
219.31
226.37
233.43
240.49
247.55
254.61
261.67
268.73
275.79
284.85
293.91
302.97
312.03
321.09
330.15
339.21
348.27
357.33
366.39
375.45
384.51
393.57
402.63
411.69
420.75
429.81
438.87
447.93
456.99
466.05
475.11
484.17
493.23
502.29
511.35
520.41
529.47
538.53
547.59
556.65
565.71
574.77
583.83
592.89
601.95
611.01
620.07
629.13

$188.19
191.25
194.31
200.37
207.43
214.49
221.55
228.61
235.67
242.73
249.79
256.85
263.91
270.97
278.03
285.09
292.15
300.21
309.27
318.33
327.39
336.45
345.51
354.57
363.63
372.69
381.75
390.81
399.87
408.93
417.99
427.05
436.11
445.17
454.23
463.29
472.35
481.41
490.47
499.53
508.59
517.65
526.71
535.77
544.83
553.89
562.95
572.01
581.07
590.13

$188.19
191.25
194.31
197.37
200.43
203.49
206.55
209.61
212.67
217.73
224.79
231.85
238.91
245.97
253.03
260.09
267.15
274.21
281.27
288.33
295.39
302.45
309.51
316.57
324.63
333.69
342.75
351.81
360.87
369.93
378.99
388.05
397.11
406.17
415.23
424.29
433.35
442.41
451.47
460.53
469.59
478.65
487.71
496.77
505.83
514.89
523.95
533.01
542.07
551.13

4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800

4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
4,840

1,137.19
1,150.25
1,163.31
1,176.37
1,189.43
1,202.49
1,215.55
1,228.61
1,241.67
1,254.73

1,072.19
1,085.25
1,098.31
1,111.37
1,124.43
1,137.49
1,150.55
1,163.61
1,176.67
1,189.73

1,008.19
1,021.25
1,034.31
1,047.37
1,060.43
1,073.49
1,086.55
1,099.61
1,112.67
1,125.73

943.19
956.25
969.31
982.37
995.43
1,008.49
1,021.55
1,034.61
1,047.67
1,060.73

879.19
892.25
905.31
918.37
931.43
944.49
957.55
970.61
983.67
996.73

814.19
827.25
840.31
853.37
866.43
879.49
892.55
905.61
918.67
931.73

749.19
762.25
775.31
788.37
801.43
814.49
827.55
840.61
853.67
866.73

685.19
698.25
711.31
724.37
737.43
750.49
763.55
776.61
789.67
802.73

638.19
647.25
656.31
665.37
674.43
685.49
698.55
711.61
724.67
737.73

599.19
608.25
617.31
626.37
635.43
644.49
653.55
662.61
671.67
680.73

560.19
569.25
578.31
587.37
596.43
605.49
614.55
623.61
632.67
641.73

4,840
4,880
4,920
4,960
5,000

4,880
4,920
4,960
5,000
5,040

1,267.79
1,280.85
1,293.91
1,306.97
1,320.03

1,202.79
1,215.85
1,228.91
1,241.97
1,255.03

1,138.79
1,151.85
1,164.91
1,177.97
1,191.03

1,073.79
1,086.85
1,099.91
1,112.97
1,126.03

1,009.79
1,022.85
1,035.91
1,048.97
1,062.03

944.79
957.85
970.91
983.97
997.03

879.79
892.85
905.91
918.97
932.03

815.79
828.85
841.91
854.97
868.03

750.79
763.85
776.91
789.97
803.03

689.79
699.85
712.91
725.97
739.03

650.79
659.85
668.91
677.97
687.03

$5,040 and over

Page 48

Do not use this table. See page 34 for instructions.

Page 49 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
540
560
580
600

$540
560
580
600
640

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

7.65%
$42.08
43.61
45.14
47.43

640
680
720
760
800

680
720
760
800
840

50.49
56.55
63.61
70.67
77.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

50.49
53.55
56.61
59.67
62.73

840
880
920
960
1,000

880
920
960
1,000
1,040

84.79
91.85
98.91
105.97
113.03

65.79
68.85
73.91
80.97
88.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

65.79
68.85
71.91
74.97
78.03

1,040
1,080
1,120
1,160
1,200

1,080
1,120
1,160
1,200
1,240

120.09
127.15
134.21
141.27
148.33

95.09
102.15
109.21
116.27
123.33

81.09
84.15
87.21
90.27
97.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

81.09
84.15
87.21
90.27
93.33

1,240
1,280
1,320
1,360
1,400

1,280
1,320
1,360
1,400
1,440

155.39
162.45
169.51
176.57
183.63

130.39
137.45
144.51
151.57
158.63

104.39
111.45
118.51
125.57
132.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

96.39
99.45
102.51
105.57
108.63

1,440
1,480
1,520
1,560
1,600

1,480
1,520
1,560
1,600
1,640

190.69
197.75
204.81
211.87
218.93

165.69
172.75
179.81
186.87
193.93

139.69
146.75
153.81
160.87
167.93

113.69
120.75
127.81
134.87
141.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

111.69
114.75
117.81
120.87
123.93

1,640
1,680
1,720
1,760
1,800

1,680
1,720
1,760
1,800
1,840

225.99
233.05
240.11
247.17
254.23

200.99
208.05
215.11
222.17
229.23

174.99
182.05
189.11
196.17
203.23

148.99
156.05
163.11
170.17
177.23

126.99
130.05
137.11
144.17
151.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

126.99
130.05
133.11
136.17
139.23

1,840
1,880
1,920
1,960
2,000

1,880
1,920
1,960
2,000
2,040

261.29
270.35
279.41
288.47
297.53

236.29
243.35
250.41
257.47
264.53

210.29
217.35
224.41
231.47
238.53

184.29
191.35
198.41
205.47
212.53

158.29
165.35
172.41
179.47
186.53

142.29
145.35
148.41
153.47
160.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

142.29
145.35
148.41
151.47
154.53

2,040
2,080
2,120
2,160
2,200

2,080
2,120
2,160
2,200
2,240

306.59
315.65
324.71
333.77
342.83

271.59
278.65
286.71
295.77
304.83

245.59
252.65
259.71
266.77
273.83

219.59
226.65
233.71
240.77
247.83

193.59
200.65
207.71
214.77
221.83

167.59
174.65
181.71
188.77
195.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

157.59
160.65
163.71
166.77
169.83

2,240
2,280
2,320
2,360
2,400

2,280
2,320
2,360
2,400
2,440

351.89
360.95
370.01
379.07
388.13

313.89
322.95
332.01
341.07
350.13

280.89
287.95
295.01
302.07
311.13

254.89
261.95
269.01
276.07
283.13

228.89
235.95
243.01
250.07
257.13

202.89
209.95
217.01
224.07
231.13

176.89
183.95
191.01
198.07
205.13

172.89
175.95
179.01
182.07
185.13

172.89
175.95
179.01
182.07
185.13

172.89
175.95
179.01
182.07
185.13

172.89
175.95
179.01
182.07
185.13

2,440
2,480
2,520
2,560
2,600

2,480
2,520
2,560
2,600
2,640

397.19
406.25
415.31
424.37
433.43

359.19
368.25
377.31
386.37
395.43

320.19
329.25
338.31
347.37
356.43

290.19
297.25
304.31
311.37
318.43

264.19
271.25
278.31
285.37
292.43

238.19
245.25
252.31
259.37
266.43

212.19
219.25
226.31
233.37
240.43

188.19
194.25
201.31
208.37
215.43

188.19
191.25
194.31
197.37
200.43

188.19
191.25
194.31
197.37
200.43

188.19
191.25
194.31
197.37
200.43

2,640
2,680
2,720
2,760
2,800

2,680
2,720
2,760
2,800
2,840

442.49
451.55
460.61
469.67
478.73

404.49
413.55
422.61
431.67
440.73

365.49
374.55
383.61
392.67
401.73

326.49
335.55
344.61
353.67
362.73

299.49
306.55
313.61
320.67
327.73

273.49
280.55
287.61
294.67
301.73

247.49
254.55
261.61
268.67
275.73

222.49
229.55
236.61
243.67
250.73

203.49
206.55
210.61
217.67
224.73

203.49
206.55
209.61
212.67
215.73

203.49
206.55
209.61
212.67
215.73

2,840
2,880
2,920
2,960
3,000

2,880
2,920
2,960
3,000
3,040

487.79
496.85
505.91
514.97
524.03

449.79
458.85
467.91
476.97
486.03

410.79
419.85
428.91
437.97
447.03

371.79
380.85
389.91
398.97
408.03

334.79
341.85
350.91
359.97
369.03

308.79
315.85
322.91
329.97
337.03

282.79
289.85
296.91
303.97
311.03

257.79
264.85
271.91
278.97
286.03

231.79
238.85
245.91
252.97
260.03

218.79
221.85
224.91
227.97
234.03

218.79
221.85
224.91
227.97
231.03

3,040
3,080
3,120
3,160
3,200

3,080
3,120
3,160
3,200
3,240

533.09
542.15
551.21
560.27
569.33

495.09
504.15
513.21
522.27
531.33

456.09
465.15
474.21
483.27
492.33

417.09
426.15
435.21
444.27
453.33

378.09
387.15
396.21
405.27
414.33

344.09
351.15
358.21
367.27
376.33

318.09
325.15
332.21
339.27
346.33

293.09
300.15
307.21
314.27
321.33

267.09
274.15
281.21
288.27
295.33

241.09
248.15
255.21
262.27
269.33

234.09
237.15
240.21
243.27
246.33

(Continued on next page)

Page 49

Page 50 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

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

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

$578.39
587.45
596.51
605.57
614.63
623.69
632.75
641.81
650.87
659.93
668.99
678.05
687.11
696.17
705.23
714.29
723.35
732.41
741.47
750.53
759.59
768.65
777.71
786.77
795.83
804.89
813.95
823.01
832.07
841.13
850.19
859.25
868.31
877.37
886.43
895.49
904.55
913.61
922.67
931.73
940.79
949.85
958.91
967.97
977.03
986.09
995.15
1,004.21
1,013.27
1,022.33

$540.39
549.45
558.51
567.57
576.63
585.69
594.75
603.81
612.87
621.93
630.99
640.05
649.11
658.17
667.23
676.29
685.35
694.41
703.47
712.53
721.59
730.65
739.71
748.77
757.83
766.89
775.95
785.01
794.07
803.13
812.19
821.25
830.31
839.37
848.43
857.49
866.55
875.61
884.67
893.73
902.79
911.85
920.91
929.97
939.03
948.09
957.15
966.21
975.27
984.33

$501.39
510.45
519.51
528.57
537.63
546.69
555.75
564.81
573.87
582.93
591.99
601.05
610.11
619.17
628.23
637.29
646.35
655.41
664.47
673.53
682.59
691.65
700.71
709.77
718.83
727.89
736.95
746.01
755.07
764.13
773.19
782.25
791.31
800.37
809.43
818.49
827.55
836.61
845.67
854.73
863.79
872.85
881.91
890.97
900.03
909.09
918.15
927.21
936.27
945.33

$462.39
471.45
480.51
489.57
498.63
507.69
516.75
525.81
534.87
543.93
552.99
562.05
571.11
580.17
589.23
598.29
607.35
616.41
625.47
634.53
643.59
652.65
661.71
670.77
679.83
688.89
697.95
707.01
716.07
725.13
734.19
743.25
752.31
761.37
770.43
779.49
788.55
797.61
806.67
815.73
824.79
833.85
842.91
851.97
861.03
870.09
879.15
888.21
897.27
906.33

$423.39
432.45
441.51
450.57
459.63
468.69
477.75
486.81
495.87
504.93
513.99
523.05
532.11
541.17
550.23
559.29
568.35
577.41
586.47
595.53
604.59
613.65
622.71
631.77
640.83
649.89
658.95
668.01
677.07
686.13
695.19
704.25
713.31
722.37
731.43
740.49
749.55
758.61
767.67
776.73
785.79
794.85
803.91
812.97
822.03
831.09
840.15
849.21
858.27
867.33

$385.39
394.45
403.51
412.57
421.63
430.69
439.75
448.81
457.87
466.93
475.99
485.05
494.11
503.17
512.23
521.29
530.35
539.41
548.47
557.53
566.59
575.65
584.71
593.77
602.83
611.89
620.95
630.01
639.07
648.13
657.19
666.25
675.31
684.37
693.43
702.49
711.55
720.61
729.67
738.73
747.79
756.85
765.91
774.97
784.03
793.09
802.15
811.21
820.27
829.33

$353.39
360.45
367.51
374.57
382.63
391.69
400.75
409.81
418.87
427.93
436.99
446.05
455.11
464.17
473.23
482.29
491.35
500.41
509.47
518.53
527.59
536.65
545.71
554.77
563.83
572.89
581.95
591.01
600.07
609.13
618.19
627.25
636.31
645.37
654.43
663.49
672.55
681.61
690.67
699.73
708.79
717.85
726.91
735.97
745.03
754.09
763.15
772.21
781.27
790.33

$328.39
335.45
342.51
349.57
356.63
363.69
370.75
377.81
384.87
391.93
398.99
407.05
416.11
425.17
434.23
443.29
452.35
461.41
470.47
479.53
488.59
497.65
506.71
515.77
524.83
533.89
542.95
552.01
561.07
570.13
579.19
588.25
597.31
606.37
615.43
624.49
633.55
642.61
651.67
660.73
669.79
678.85
687.91
696.97
706.03
715.09
724.15
733.21
742.27
751.33

$302.39
309.45
316.51
323.57
330.63
337.69
344.75
351.81
358.87
365.93
372.99
380.05
387.11
394.17
401.23
408.29
415.35
422.41
431.47
440.53
449.59
458.65
467.71
476.77
485.83
494.89
503.95
513.01
522.07
531.13
540.19
549.25
558.31
567.37
576.43
585.49
594.55
603.61
612.67
621.73
630.79
639.85
648.91
657.97
667.03
676.09
685.15
694.21
703.27
712.33

$276.39
283.45
290.51
297.57
304.63
311.69
318.75
325.81
332.87
339.93
346.99
354.05
361.11
368.17
375.23
382.29
389.35
396.41
403.47
410.53
417.59
424.65
431.71
438.77
447.83
456.89
465.95
475.01
484.07
493.13
502.19
511.25
520.31
529.37
538.43
547.49
556.55
565.61
574.67
583.73
592.79
601.85
610.91
619.97
629.03
638.09
647.15
656.21
665.27
674.33

$250.39
257.45
264.51
271.57
278.63
285.69
292.75
299.81
306.87
313.93
320.99
328.05
335.11
342.17
349.23
356.29
363.35
370.41
377.47
384.53
391.59
398.65
405.71
412.77
419.83
426.89
433.95
441.01
448.07
455.13
463.19
472.25
481.31
490.37
499.43
508.49
517.55
526.61
535.67
544.73
553.79
562.85
571.91
580.97
590.03
599.09
608.15
617.21
626.27
635.33

5,240
5,280
5,320
5,360
5,400
5,440
5,480
5,520
5,560
5,600

5,280
5,320
5,360
5,400
5,440
5,480
5,520
5,560
5,600
5,640

1,031.39
1,040.45
1,049.51
1,058.57
1,070.63
1,083.69
1,096.75
1,109.81
1,122.87
1,135.93

993.39
1,002.45
1,011.51
1,020.57
1,029.63
1,038.69
1,047.75
1,056.81
1,065.87
1,074.93

954.39
963.45
972.51
981.57
990.63
999.69
1,008.75
1,017.81
1,026.87
1,035.93

915.39
924.45
933.51
942.57
951.63
960.69
969.75
978.81
987.87
996.93

876.39
885.45
894.51
903.57
912.63
921.69
930.75
939.81
948.87
957.93

838.39
847.45
856.51
865.57
874.63
883.69
892.75
901.81
910.87
919.93

799.39
808.45
817.51
826.57
835.63
844.69
853.75
862.81
871.87
880.93

760.39
769.45
778.51
787.57
796.63
805.69
814.75
823.81
832.87
841.93

721.39
730.45
739.51
748.57
757.63
766.69
775.75
784.81
793.87
802.93

683.39
692.45
701.51
710.57
719.63
728.69
737.75
746.81
755.87
764.93

644.39
653.45
662.51
671.57
680.63
689.69
698.75
707.81
716.87
725.93

5,640
5,680
5,720
5,760
5,800

5,680
5,720
5,760
5,800
5,840

1,148.99
1,162.05
1,175.11
1,188.17
1,201.23

1,083.99
1,097.05
1,110.11
1,123.17
1,136.23

1,044.99
1,054.05
1,063.11
1,072.17
1,081.23

1,005.99
1,015.05
1,024.11
1,033.17
1,042.23

966.99
976.05
985.11
994.17
1,003.23

928.99
938.05
947.11
956.17
965.23

889.99
899.05
908.11
917.17
926.23

850.99
860.05
869.11
878.17
887.23

811.99
821.05
830.11
839.17
848.23

773.99
783.05
792.11
801.17
810.23

734.99
744.05
753.11
762.17
771.23

$5,840 and over

Page 50

Do not use this table. See page 34 for instructions.

Page 51 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
12
15
18
21

$12
15
18
21
24

7.65%
$1.03
2.26
2.49
2.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

7.65%
$1.03
1.26
1.49
1.72

24
27
30
33
36

27
30
33
36
39

3.95
4.18
4.41
4.64
5.87

1.95
3.18
3.41
3.64
4.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

1.95
2.18
2.41
2.64
2.87

39
42
45
48
51

42
45
48
51
54

6.10
7.33
7.56
8.79
9.02

5.10
5.33
5.56
6.79
7.02

4.10
4.33
4.56
5.79
6.02

3.10
3.33
3.56
3.79
5.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

54
57
60
63
66

57
60
63
66
69

9.25
10.48
10.70
11.93
12.16

8.25
8.48
9.70
9.93
10.16

6.25
6.48
7.70
7.93
9.16

5.25
5.48
6.70
6.93
7.16

4.25
4.48
4.70
5.93
6.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

69
72
75
78
81

72
75
78
81
84

13.39
13.62
14.85
15.08
15.31

11.39
11.62
12.85
13.08
14.31

9.39
10.62
10.85
11.08
12.31

7.39
8.62
8.85
10.08
10.31

6.39
7.62
7.85
8.08
8.31

5.39
5.62
6.85
7.08
7.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

84
87
90
93
96

87
90
93
96
99

16.54
16.77
18.00
18.23
19.46

14.54
15.77
16.00
17.23
17.46

12.54
13.77
14.00
15.23
15.46

11.54
11.77
12.00
13.23
13.46

9.54
9.77
11.00
11.23
12.46

8.54
8.77
9.00
9.23
10.46

6.54
7.77
8.00
8.23
9.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

99
102
105
108
111

102
105
108
111
114

19.69
20.92
21.15
22.38
22.61

17.69
18.92
19.15
20.38
20.61

16.69
16.92
18.15
18.38
18.61

14.69
14.92
16.15
16.38
17.61

12.69
12.92
14.15
14.38
15.61

10.69
11.92
12.15
13.38
13.61

9.69
9.92
10.15
11.38
11.61

8.69
8.92
9.15
10.38
10.61

7.69
7.92
8.15
8.38
9.61

7.69
7.92
8.15
8.38
8.61

7.69
7.92
8.15
8.38
8.61

114
117
120
123
126

117
120
123
126
129

22.84
24.07
25.29
25.52
26.75

21.84
22.07
23.29
23.52
23.75

19.84
20.07
21.29
21.52
22.75

17.84
19.07
19.29
19.52
20.75

15.84
17.07
17.29
18.52
18.75

13.84
15.07
15.29
16.52
16.75

12.84
13.07
14.29
14.52
15.75

10.84
11.07
12.29
12.52
13.75

9.84
10.07
11.29
11.52
11.75

8.84
9.07
9.29
10.52
10.75

8.84
9.07
9.29
9.52
9.75

129
132
135
138
141

132
135
138
141
144

27.98
29.21
29.44
30.67
31.90

24.98
26.21
26.44
27.67
28.90

22.98
24.21
24.44
24.67
25.90

20.98
22.21
22.44
23.67
23.90

19.98
20.21
20.44
21.67
21.90

17.98
18.21
19.44
19.67
20.90

15.98
16.21
17.44
17.67
18.90

13.98
15.21
15.44
16.67
16.90

11.98
13.21
13.44
14.67
14.90

10.98
12.21
12.44
12.67
13.90

9.98
10.21
11.44
11.67
11.90

144
147
150
153
156

147
150
153
156
159

33.13
33.36
34.59
35.82
37.05

30.13
30.36
31.59
32.82
34.05

27.13
27.36
28.59
29.82
31.05

25.13
25.36
25.59
26.82
28.05

23.13
23.36
24.59
24.82
26.05

21.13
21.36
22.59
22.82
24.05

19.13
20.36
20.59
21.82
22.05

17.13
18.36
18.59
19.82
20.05

16.13
16.36
17.59
17.82
18.05

14.13
14.36
15.59
15.82
17.05

13.13
13.36
13.59
14.82
15.05

159
162
165
168
171

162
165
168
171
174

37.28
38.51
39.74
40.97
41.20

34.28
35.51
36.74
37.97
38.20

31.28
32.51
33.74
34.97
35.20

28.28
29.51
30.74
31.97
32.20

26.28
26.51
27.74
28.97
29.20

24.28
25.51
25.74
26.97
27.20

22.28
23.51
23.74
24.97
25.20

21.28
21.51
22.74
22.97
23.20

19.28
19.51
20.74
20.97
22.20

17.28
18.51
18.74
18.97
20.20

15.28
16.51
16.74
17.97
18.20

174
177
180
183
186

177
180
183
186
189

42.43
43.66
44.88
45.11
46.34

39.43
40.66
41.88
42.11
43.34

36.43
37.66
38.88
39.11
40.34

33.43
34.66
35.88
36.11
37.34

30.43
31.66
32.88
33.11
34.34

27.43
28.66
29.88
30.11
31.34

26.43
26.66
27.88
28.11
29.34

24.43
24.66
25.88
26.11
27.34

22.43
23.66
23.88
24.11
25.34

20.43
21.66
21.88
23.11
23.34

19.43
19.66
19.88
21.11
21.34

189
192
195
198
201

192
195
198
201
204

47.57
48.80
49.03
50.26
51.49

44.57
45.80
46.03
47.26
48.49

41.57
42.80
43.03
44.26
45.49

38.57
39.80
40.03
41.26
42.49

35.57
36.80
37.03
38.26
39.49

32.57
33.80
34.03
35.26
36.49

29.57
30.80
32.03
32.26
33.49

27.57
28.80
29.03
30.26
30.49

25.57
26.80
27.03
28.26
28.49

24.57
24.80
25.03
26.26
26.49

22.57
22.80
24.03
24.26
25.49

204
207
210
213
216

207
210
213
216
219

52.72
52.95
54.18
55.41
56.64

49.72
49.95
51.18
52.41
53.64

46.72
46.95
48.18
49.41
50.64

43.72
43.95
45.18
46.41
47.64

40.72
40.95
42.18
43.41
44.64

37.72
37.95
39.18
40.41
41.64

34.72
35.95
36.18
37.41
38.64

31.72
32.95
33.18
34.41
35.64

29.72
29.95
31.18
31.41
32.64

27.72
27.95
29.18
29.41
30.64

25.72
26.95
27.18
27.41
28.64

(Continued on next page)

Page 51

Page 52 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357

$222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359

$56.87
58.10
59.33
60.56
60.79
62.02
63.25
64.47
64.70
65.93
67.16
68.39
68.62
69.85
71.08
72.31
73.54
73.77
75.00
76.23
77.46
78.69
79.92
80.15
81.38
82.61
83.84
85.06
86.29
86.52
87.75
88.98
90.21
91.44
92.67
93.90
94.13
95.36
96.59
97.82
99.01
99.16
100.32
100.47
101.62
101.78
102.93
103.08
104.23
105.39

$53.87
55.10
56.33
57.56
57.79
59.02
60.25
61.47
61.70
62.93
64.16
65.39
65.62
66.85
68.08
69.31
69.54
70.77
72.00
73.23
74.46
74.69
75.92
77.15
78.38
79.61
80.84
81.06
82.29
83.52
84.75
85.98
87.21
87.44
88.67
89.90
91.13
92.36
93.59
94.82
95.01
96.16
96.32
97.47
97.62
98.78
99.93
100.08
101.23
101.39

$50.87
52.10
53.33
54.56
54.79
56.02
57.25
58.47
58.70
59.93
61.16
62.39
62.62
63.85
65.08
66.31
66.54
67.77
69.00
70.23
70.46
71.69
72.92
74.15
75.38
75.61
76.84
78.06
79.29
80.52
81.75
81.98
83.21
84.44
85.67
86.90
88.13
89.36
89.59
90.82
92.01
92.16
93.32
94.47
94.62
95.78
95.93
97.08
97.23
98.39

$47.87
49.10
50.33
51.56
51.79
53.02
54.25
55.47
55.70
56.93
58.16
59.39
59.62
60.85
62.08
63.31
63.54
64.77
66.00
67.23
67.46
68.69
69.92
71.15
71.38
72.61
73.84
75.06
76.29
76.52
77.75
78.98
80.21
81.44
82.67
82.90
84.13
85.36
86.59
87.82
89.01
89.16
90.32
90.47
91.62
91.78
92.93
93.08
94.23
95.39

$44.87
46.10
47.33
48.56
48.79
50.02
51.25
52.47
52.70
53.93
55.16
56.39
56.62
57.85
59.08
60.31
60.54
61.77
63.00
64.23
64.46
65.69
66.92
68.15
68.38
69.61
70.84
72.06
72.29
73.52
74.75
75.98
77.21
77.44
78.67
79.90
81.13
82.36
83.59
84.82
85.01
86.16
86.32
87.47
87.62
88.78
89.93
90.08
91.23
91.39

$41.87
43.10
44.33
45.56
45.79
47.02
48.25
49.47
49.70
50.93
52.16
53.39
53.62
54.85
56.08
57.31
57.54
58.77
60.00
61.23
61.46
62.69
63.92
65.15
65.38
66.61
67.84
69.06
69.29
70.52
71.75
72.98
73.21
74.44
75.67
76.90
78.13
78.36
79.59
80.82
82.01
82.16
83.32
84.47
84.62
85.78
85.93
87.08
87.23
88.39

$39.87
40.10
41.33
42.56
43.79
44.02
45.25
46.47
47.70
47.93
49.16
50.39
51.62
51.85
53.08
54.31
55.54
55.77
57.00
58.23
59.46
59.69
60.92
62.15
63.38
63.61
64.84
66.06
67.29
67.52
68.75
69.98
71.21
71.44
72.67
73.90
75.13
75.36
76.59
77.82
79.01
79.16
80.32
80.47
81.62
81.78
82.93
83.08
84.23
85.39

$36.87
37.10
38.33
39.56
40.79
41.02
42.25
43.47
44.70
44.93
46.16
47.39
48.62
48.85
50.08
51.31
52.54
52.77
54.00
55.23
56.46
56.69
57.92
59.15
60.38
60.61
61.84
63.06
64.29
64.52
65.75
66.98
68.21
68.44
69.67
70.90
72.13
72.36
73.59
74.82
75.01
76.16
76.32
77.47
77.62
78.78
79.93
80.08
81.23
81.39

$33.87
34.10
35.33
36.56
37.79
38.02
39.25
40.47
41.70
41.93
43.16
44.39
45.62
45.85
47.08
48.31
49.54
49.77
51.00
52.23
53.46
53.69
54.92
56.15
57.38
57.61
58.84
60.06
61.29
61.52
62.75
63.98
65.21
65.44
66.67
67.90
69.13
69.36
70.59
71.82
72.01
73.16
73.32
74.47
74.62
75.78
75.93
77.08
77.23
78.39

$30.87
32.10
32.33
33.56
34.79
35.02
36.25
37.47
38.70
38.93
40.16
41.39
42.62
42.85
44.08
45.31
46.54
46.77
48.00
49.23
50.46
50.69
51.92
53.15
54.38
54.61
55.84
57.06
58.29
58.52
59.75
60.98
62.21
62.44
63.67
64.90
66.13
66.36
67.59
68.82
69.01
70.16
70.32
71.47
71.62
72.78
72.93
74.08
74.23
75.39

$28.87
30.10
30.33
31.56
31.79
33.02
33.25
34.47
35.70
35.93
37.16
38.39
39.62
39.85
41.08
42.31
43.54
43.77
45.00
46.23
47.46
47.69
48.92
50.15
51.38
51.61
52.84
54.06
55.29
55.52
56.75
57.98
59.21
59.44
60.67
61.90
63.13
63.36
64.59
65.82
66.01
67.16
67.32
68.47
68.62
69.78
69.93
71.08
71.23
72.39

359
361
363
365
367
369
371
373
375
377

361
363
365
367
369
371
373
375
377
379

105.54
106.69
106.85
108.00
108.15
109.31
110.46
110.61
111.76
111.92

102.54
102.69
103.85
105.00
105.15
106.31
106.46
107.61
107.76
108.92

98.54
99.69
100.85
101.00
102.15
102.31
103.46
103.61
104.76
105.92

95.54
96.69
96.85
98.00
98.15
99.31
100.46
100.61
101.76
101.92

92.54
92.69
93.85
94.00
95.15
96.31
96.46
97.61
97.76
98.92

88.54
89.69
90.85
91.00
92.15
92.31
93.46
93.61
94.76
95.92

85.54
86.69
86.85
88.00
88.15
89.31
89.46
90.61
91.76
91.92

82.54
82.69
83.85
84.00
85.15
86.31
86.46
87.61
87.76
88.92

78.54
79.69
80.85
81.00
82.15
82.31
83.46
83.61
84.76
84.92

75.54
76.69
76.85
78.00
78.15
79.31
79.46
80.61
81.76
81.92

72.54
73.69
73.85
75.00
75.15
76.31
76.46
77.61
77.76
78.92

379
381
383
385
387
389

381
383
385
387
389
391

113.07
113.22
114.38
114.53
115.68
116.84

109.07
110.22
111.38
111.53
112.68
112.84

106.07
107.22
107.38
108.53
108.68
109.84

103.07
103.22
104.38
104.53
105.68
106.84

99.07
100.22
101.38
101.53
102.68
102.84

96.07
97.22
97.38
98.53
98.68
99.84

93.07
93.22
94.38
94.53
95.68
96.84

89.07
90.22
91.38
91.53
92.68
92.84

86.07
87.22
87.38
88.53
88.68
89.84

83.07
83.22
84.38
84.53
85.68
86.84

79.07
80.22
81.38
81.53
82.68
82.84

$391 and over

Page 52

Do not use this table. See page 34 for instructions.

Page 53 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—

$0
27
30
33
36

$27
30
33
36
39

7.65%
$2.18
2.41
2.64
3.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

7.65%
$2.18
2.41
2.64
2.87

39
42
45
48
51

42
45
48
51
54

4.10
4.33
5.56
5.79
6.02

3.10
3.33
3.56
4.79
5.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

3.10
3.33
3.56
3.79
4.02

54
57
60
63
66

57
60
63
66
69

6.25
7.48
7.70
7.93
9.16

5.25
6.48
6.70
6.93
7.16

4.25
4.48
5.70
5.93
6.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

4.25
4.48
4.70
4.93
5.16

69
72
75
78
81

72
75
78
81
84

9.39
9.62
10.85
11.08
11.31

8.39
8.62
8.85
10.08
10.31

7.39
7.62
7.85
8.08
9.31

5.39
6.62
6.85
7.08
8.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

5.39
5.62
5.85
6.08
6.31

84
87
90
93
96

87
90
93
96
99

11.54
12.77
13.00
14.23
14.46

10.54
11.77
12.00
12.23
12.46

9.54
9.77
11.00
11.23
11.46

8.54
8.77
9.00
10.23
10.46

7.54
7.77
8.00
9.23
9.46

6.54
6.77
7.00
7.23
8.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

6.54
6.77
7.00
7.23
7.46

99
102
105
108
111

102
105
108
111
114

15.69
15.92
17.15
17.38
18.61

13.69
13.92
15.15
15.38
16.61

12.69
12.92
13.15
13.38
14.61

10.69
11.92
12.15
12.38
13.61

9.69
10.92
11.15
11.38
11.61

8.69
8.92
10.15
10.38
10.61

7.69
7.92
8.15
9.38
9.61

7.69
7.92
8.15
8.38
8.61

7.69
7.92
8.15
8.38
8.61

7.69
7.92
8.15
8.38
8.61

7.69
7.92
8.15
8.38
8.61

114
117
120
123
126

117
120
123
126
129

18.84
19.07
20.29
20.52
21.75

16.84
18.07
18.29
19.52
19.75

14.84
16.07
16.29
17.52
17.75

13.84
14.07
14.29
15.52
15.75

12.84
13.07
13.29
14.52
14.75

11.84
12.07
12.29
12.52
13.75

9.84
11.07
11.29
11.52
12.75

8.84
9.07
10.29
10.52
10.75

8.84
9.07
9.29
9.52
9.75

8.84
9.07
9.29
9.52
9.75

8.84
9.07
9.29
9.52
9.75

129
132
135
138
141

132
135
138
141
144

21.98
23.21
23.44
24.67
24.90

19.98
21.21
21.44
22.67
22.90

18.98
19.21
20.44
20.67
20.90

16.98
17.21
18.44
18.67
19.90

14.98
16.21
16.44
16.67
17.90

13.98
14.21
15.44
15.67
15.90

12.98
13.21
13.44
14.67
14.90

11.98
12.21
12.44
13.67
13.90

9.98
11.21
11.44
11.67
12.90

9.98
10.21
10.44
10.67
10.90

9.98
10.21
10.44
10.67
10.90

144
147
150
153
156

147
150
153
156
159

25.13
26.36
26.59
27.82
28.05

24.13
24.36
25.59
25.82
26.05

22.13
22.36
23.59
23.82
25.05

20.13
21.36
21.59
21.82
23.05

18.13
19.36
19.59
20.82
21.05

17.13
17.36
17.59
18.82
19.05

15.13
16.36
16.59
16.82
18.05

14.13
14.36
15.59
15.82
16.05

13.13
13.36
14.59
14.82
15.05

12.13
12.36
12.59
13.82
14.05

11.13
11.36
11.59
11.82
13.05

159
162
165
168
171

162
165
168
171
174

29.28
29.51
30.74
30.97
32.20

27.28
27.51
28.74
28.97
30.20

25.28
26.51
26.74
26.97
28.20

23.28
24.51
24.74
25.97
26.20

22.28
22.51
22.74
23.97
24.20

20.28
20.51
21.74
21.97
23.20

18.28
18.51
19.74
19.97
21.20

17.28
17.51
17.74
18.97
19.20

15.28
16.51
16.74
16.97
18.20

14.28
15.51
15.74
15.97
16.20

13.28
13.51
14.74
14.97
15.20

174
177
180
183
186

177
180
183
186
189

32.43
32.66
33.88
34.11
35.34

30.43
31.66
31.88
33.11
33.34

28.43
29.66
29.88
31.11
31.34

27.43
27.66
27.88
29.11
29.34

25.43
25.66
26.88
27.11
28.34

23.43
23.66
24.88
25.11
26.34

21.43
22.66
22.88
24.11
24.34

19.43
20.66
20.88
22.11
22.34

18.43
18.66
19.88
20.11
20.34

17.43
17.66
17.88
19.11
19.34

16.43
16.66
16.88
17.11
18.34

189
192
195
198
201

192
195
198
201
204

35.57
36.80
37.03
38.26
38.49

33.57
34.80
35.03
36.26
36.49

32.57
32.80
34.03
34.26
34.49

30.57
30.80
32.03
32.26
33.49

28.57
29.80
30.03
30.26
31.49

26.57
27.80
28.03
29.26
29.49

24.57
25.80
26.03
27.26
27.49

23.57
23.80
25.03
25.26
25.49

21.57
21.80
23.03
23.26
24.49

19.57
20.80
21.03
21.26
22.49

18.57
18.80
20.03
20.26
20.49

204
207
210
213
216

207
210
213
216
219

38.72
39.95
40.18
41.41
41.64

37.72
37.95
39.18
39.41
39.64

35.72
35.95
37.18
37.41
38.64

33.72
34.95
35.18
35.41
36.64

31.72
32.95
33.18
34.41
34.64

30.72
30.95
31.18
32.41
32.64

28.72
28.95
30.18
30.41
31.64

26.72
26.95
28.18
28.41
29.64

24.72
25.95
26.18
27.41
27.64

22.72
23.95
24.18
25.41
25.64

21.72
21.95
22.18
23.41
23.64

219
222
225
228
231

222
225
228
231
234

42.87
43.10
44.33
44.56
45.79

40.87
41.10
42.33
42.56
43.79

38.87
40.10
40.33
40.56
41.79

36.87
38.10
38.33
39.56
39.79

35.87
36.10
36.33
37.56
37.79

33.87
34.10
35.33
35.56
36.79

31.87
32.10
33.33
33.56
34.79

29.87
31.10
31.33
32.56
32.79

27.87
29.10
29.33
30.56
30.79

26.87
27.10
28.33
28.56
28.79

24.87
25.10
26.33
26.56
27.79

(Continued on next page)

Page 53

Page 54 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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

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

But less
than

And the number of withholding allowances claimed is—
0

1

2

3

4

5

6

7

8

9

10

The amount of income, social security, and Medicare taxes to be withheld is—
$234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367

$237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369

$46.02
46.25
47.47
47.70
48.93
49.16
50.39
51.62
52.85
53.08
54.31
55.54
56.77
57.00
58.23
59.46
60.69
60.92
62.15
63.38
64.61
64.84
66.06
67.29
68.52
68.75
69.98
71.21
72.44
72.67
73.90
75.13
76.36
76.59
77.82
79.01
79.16
80.32
80.47
81.62
81.78
82.93
83.08
84.23
84.39
85.54
85.69
86.85
87.00
88.15

$44.02
45.25
45.47
46.70
46.93
47.16
48.39
48.62
49.85
50.08
51.31
52.54
53.77
54.00
55.23
56.46
57.69
57.92
59.15
60.38
61.61
61.84
63.06
64.29
65.52
65.75
66.98
68.21
69.44
69.67
70.90
72.13
73.36
73.59
74.82
76.01
76.16
77.32
77.47
78.62
78.78
79.93
80.08
81.23
81.39
82.54
82.69
83.85
84.00
85.15

$42.02
43.25
43.47
44.70
44.93
46.16
46.39
47.62
47.85
48.08
49.31
49.54
50.77
51.00
52.23
53.46
54.69
54.92
56.15
57.38
58.61
58.84
60.06
61.29
62.52
62.75
63.98
65.21
66.44
66.67
67.90
69.13
70.36
70.59
71.82
73.01
73.16
74.32
74.47
75.62
75.78
76.93
77.08
78.23
78.39
79.54
79.69
80.85
81.00
82.15

$41.02
41.25
41.47
42.70
42.93
44.16
44.39
45.62
45.85
47.08
47.31
48.54
48.77
49.00
50.23
50.46
51.69
51.92
53.15
54.38
55.61
55.84
57.06
58.29
59.52
59.75
60.98
62.21
63.44
63.67
64.90
66.13
67.36
67.59
68.82
70.01
70.16
71.32
71.47
72.62
72.78
73.93
74.08
75.23
75.39
76.54
76.69
77.85
78.00
79.15

$39.02
39.25
40.47
40.70
41.93
42.16
43.39
43.62
43.85
45.08
45.31
46.54
46.77
48.00
48.23
49.46
49.69
49.92
51.15
51.38
52.61
52.84
54.06
55.29
56.52
56.75
57.98
59.21
60.44
60.67
61.90
63.13
64.36
64.59
65.82
67.01
67.16
68.32
68.47
69.62
69.78
70.93
71.08
72.23
72.39
73.54
73.69
74.85
75.00
76.15

$37.02
37.25
38.47
38.70
39.93
40.16
41.39
41.62
42.85
43.08
44.31
44.54
44.77
46.00
46.23
47.46
47.69
48.92
49.15
50.38
50.61
50.84
52.06
52.29
53.52
53.75
54.98
56.21
57.44
57.67
58.90
60.13
61.36
61.59
62.82
64.01
64.16
65.32
65.47
66.62
66.78
67.93
68.08
69.23
69.39
70.54
70.69
71.85
72.00
73.15

$35.02
36.25
36.47
37.70
37.93
38.16
39.39
39.62
40.85
41.08
42.31
42.54
43.77
44.00
45.23
45.46
45.69
46.92
47.15
48.38
48.61
49.84
50.06
51.29
51.52
51.75
52.98
53.21
54.44
54.67
55.90
57.13
58.36
58.59
59.82
61.01
61.16
62.32
62.47
63.62
63.78
64.93
65.08
66.23
66.39
67.54
67.69
68.85
69.00
70.15

$33.02
34.25
34.47
35.70
35.93
37.16
37.39
38.62
38.85
39.08
40.31
40.54
41.77
42.00
43.23
43.46
44.69
44.92
46.15
46.38
46.61
47.84
48.06
49.29
49.52
50.75
50.98
52.21
52.44
52.67
53.90
54.13
55.36
55.59
56.82
58.01
58.16
59.32
59.47
60.62
60.78
61.93
62.08
63.23
63.39
64.54
64.69
65.85
66.00
67.15

$32.02
32.25
33.47
33.70
33.93
35.16
35.39
36.62
36.85
38.08
38.31
39.54
39.77
41.00
41.23
41.46
42.69
42.92
44.15
44.38
45.61
45.84
47.06
47.29
47.52
48.75
48.98
50.21
50.44
51.67
51.90
53.13
53.36
54.59
54.82
55.01
56.16
56.32
56.47
57.62
57.78
58.93
59.08
60.23
60.39
61.54
61.69
62.85
63.00
64.15

$30.02
30.25
31.47
31.70
32.93
33.16
34.39
34.62
34.85
36.08
36.31
37.54
37.77
39.00
39.23
40.46
40.69
41.92
42.15
42.38
43.61
43.84
45.06
45.29
46.52
46.75
47.98
48.21
48.44
49.67
49.90
51.13
51.36
52.59
52.82
54.01
54.16
54.32
54.47
55.62
55.78
55.93
57.08
57.23
57.39
58.54
58.69
59.85
60.00
61.15

$28.02
29.25
29.47
29.70
30.93
31.16
32.39
32.62
33.85
34.08
35.31
35.54
35.77
37.00
37.23
38.46
38.69
39.92
40.15
41.38
41.61
42.84
43.06
43.29
44.52
44.75
45.98
46.21
47.44
47.67
48.90
49.13
49.36
50.59
50.82
52.01
52.16
52.32
53.47
53.62
53.78
54.93
55.08
55.23
55.39
56.54
56.69
56.85
58.00
58.15

369
371
373
375
377
379
381
383
385
387

371
373
375
377
379
381
383
385
387
389

88.31
89.46
89.61
90.76
90.92
92.07
92.22
93.38
93.53
94.68

85.31
86.46
86.61
87.76
87.92
89.07
89.22
90.38
90.53
91.68

82.31
83.46
83.61
84.76
84.92
86.07
86.22
87.38
87.53
88.68

79.31
80.46
80.61
81.76
81.92
83.07
83.22
84.38
84.53
85.68

76.31
77.46
77.61
78.76
78.92
80.07
80.22
81.38
81.53
82.68

73.31
74.46
74.61
75.76
75.92
77.07
77.22
78.38
78.53
79.68

70.31
71.46
71.61
72.76
72.92
74.07
74.22
75.38
75.53
76.68

67.31
68.46
68.61
69.76
69.92
71.07
71.22
72.38
72.53
73.68

64.31
65.46
65.61
66.76
66.92
68.07
68.22
69.38
69.53
70.68

61.31
62.46
62.61
63.76
63.92
65.07
65.22
66.38
66.53
67.68

58.31
59.46
59.61
60.76
60.92
62.07
62.22
63.38
63.53
64.68

389
391
393
395
397

391
393
395
397
399

94.84
95.99
96.14
97.29
97.45

91.84
92.99
93.14
94.29
94.45

88.84
89.99
90.14
91.29
91.45

85.84
86.99
87.14
88.29
88.45

82.84
83.99
84.14
85.29
85.45

79.84
80.99
81.14
82.29
82.45

76.84
77.99
78.14
79.29
79.45

73.84
74.99
75.14
76.29
76.45

70.84
71.99
72.14
73.29
73.45

67.84
68.99
69.14
70.29
70.45

64.84
65.99
66.14
67.29
67.45

$399 and over

Page 54

Do not use this table. See page 34 for instructions.

Page 55 of 58 of Publication 15-A

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10. Tables for Withholding on
Distributions of Indian Gaming
Profits to Tribal Members
If you make certain payments to members of Indian tribes
from gaming profits, you must withhold Federal income
tax. You must withhold if: (a) the total payment to a member for the year is over $8,000 and (b) the payment is from
the net revenues of class II or class III gaming activities
(classified by the Indian Gaming Regulatory Act) conducted or licensed by the tribes.
A class I gaming activity is not subject to this withholding requirement. Class I activities are social games
solely for prizes of minimal value or traditional forms of
Indian gaming engaged in as part of tribal ceremonies or
celebrations.
Class II. Class II includes: (a) bingo and similar games,
such as pull tabs, punch boards, tip jars, lotto, and instant
bingo, and (b) card games that are authorized by the state
or that are not explicitly prohibited by the state and played
at a location within the state.
Class III. A class III gaming activity is any gaming that is
not class I or class II. Class III includes horse racing, dog
racing, jai alai, casino gaming, and slot machines.

which you make payments. For example, if you make
payments weekly, use Table 1; if you make payments
monthly, use Table 4. If the total payments to an individual
for the year are $8,000 or less, no withholding is required.
Example: A tribal member is paid monthly. The
monthly payment is $5,000. Using Table 4, Monthly Distribution Period, figure the withholding as follows:
Subtract $3,092 from the $5,000 payment for a remainder of $1,908. Multiply this amount by 25%, for a total of
$477.00. Add $333.95, for total withholding of $810.95.
Depositing and reporting withholding. Combine the Indian gaming withholding with all other nonpayroll withholding (e.g., backup withholding and withholding on gambling
winnings). Generally, you must deposit the amounts withheld by electronic funds transfer (see page 2) or at an
authorized financial institution using Form 8109, Federal
Tax Deposit Coupon. See Circular E (Pub.15),
Employer’s Tax Guide, for a detailed discussion of the
deposit requirements.
Report Indian gaming withholding on Form 945, Annual
Return of Withheld Federal Income Tax. For more information, see Form 945 and its instructions. Also, report the
payments and withholding to tribal members and to the
IRS on Form 1099-MISC, Miscellaneous Income (see the
Instructions for Forms 1099-MISC).

Withholding Tables
To figure the amount of tax to withhold each time you make
a payment, use the table on page 56 for the period for

Page 55

Page 56 of 58 of Publication 15-A

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Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
Tables for All Individuals
(For Payments Made Through December 2004)
Table 1—WEEKLY DISTRIBUTION PERIOD

Table 2—BIWEEKLY DISTRIBUTION PERIOD

If the amount of the
payment is:

If the amount of the
payment is:

The amount of income tax
to withhold is:

Not over

$154

Over—

But not over—

$154
$291
$713
$1,509

$291
$713
$1,509

$0

10%
$13.70 plus 15%
$77.00 plus 25%

of excess over—
$154
$291
$713

$276.00 plus 28%

$1,509

The amount of income tax
to withhold is:

Not over

$308

Over—

But not over—

$308
$583
$1,427
$3,017

$583
$1,427
$3,017

$0
of excess over—
10%
$27.50 plus 15%
$154.10 plus 25%
$551.60 plus 28%

$308
$583
$1,427
$3,017

Table 3—SEMIMONTHLY DISTRIBUTION PERIOD

Table 4—MONTHLY DISTRIBUTION PERIOD

If the amount of the
payment is:

If the amount of the
payment is:

The amount of income tax
to withhold is:

Not over

$333

Over—
$333
$631
$1,546
$3,269

But not over—
$631
$1,546
$3,269

$0
of excess over—
10%
$29.80 plus 15%

$333
$631
$1,546
$3,269

$167.05 plus 25%
$597.80 plus 28%

The amount of income tax
to withhold is:

Not over

$667

Over—
$667
$1,263
$3,092
$6,538

But not over—
$1,263
$3,092
$6,538

$0
of excess over—
10%
$59.60 plus 15%
$333.95 plus 25%
$1,195.45 plus 28%

$667
$1,263
$3,092
$6,538

Table 5—QUARTERLY DISTRIBUTION PERIOD

Table 6—SEMIANNUAL DISTRIBUTION PERIOD

If the amount of the
payment is:

If the amount of the
payment is:
Not over
$4,000

The amount of income tax
to withhold is:

Not over

$2,000

Over—
$2,000
$3,788

But not over—

$9,275
$19,613

$3,788
$9,275
$19,613

$0
of excess over—
10%
$178.80 plus 15%

$2,000
$3,788
$9,275

$1,001.85 plus 25%
$3,586.35 plus 28%

$19,613

Over—
$4,000
$7,575
$18,550
$39,225

The amount of income tax
to withhold is:
$0

But not over—
$7,575
$18,550
$39,225

of excess over—
10%
$357.50 plus 15%

$4,000
$7,575
$18,550
$39,225

$2,003.75 plus 25%
$7,172.50 plus 28%

Table 7—ANNUAL DISTRIBUTION PERIOD

Table 8—DAILY or MISCELLANEOUS DISTRIBUTION
PERIOD

If the amount of the
payment is:

If the amount of the
payment is:

The amount of income tax
to withhold is:

Not over

$8,000

Over—
$8,000

But not over—
$15,150
$37,100
$78,450

$15,150
$37,100
$78,450

Page 56

$0

10%
$715.00 plus 15%
$4,007.50 plus 25%
$14,345.00 plus 28%

of excess over—
$8,000
$15,150
$37,100
$78,450

The amount of income tax
to withhold is:

Not over

$30.80

$0

Over—
$30.80

But not over—
$58.30
$142.70

10%

$58.30
$142.70
$301.70

$301.70

of excess over—
$2.75 plus 15%
$15.41 plus 25%
$55.16 plus 28%

$30.80
$58.30
$142.70
$301.70

Page 57 of 58 of Publication 15-A

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Index

To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A
Agents, reporting . . . . . . . . . . . . 18
Alternative methods of
withholding . . . . . . . . . . . . . . . 21
Annuity payments . . . . . . . . . . . 20
Awards, employee . . . . . . . . . . . 10

Employees defined . . . . . . . . . . . . 3
Employees misclassification . . . . 5
Excessive termination
payments . . . . . . . . . . . . . . . . . 11
Exempt organizations . . . . . . . . . 8

F
B
Back pay . . . . . . . . . . . . . . . . . . . 10
Below-market rate loans . . . . . . 11

C
Common paymaster . . . . . . . . . . 18
Common-law employees . . . . . . . 3
Common-law rules . . . . . . . . . . . . 5
Corporate officers . . . . . . . . . . . . 3

D
Deferred compensation plans,
nonqualified . . . . . . . . . . . . .
Direct sellers . . . . . . . . . . . . . . .
Director of corporation . . . . . . .
Disregarded entities . . . . . . . . .

. 12
. .4
. .3
. 19

Fellowship payments . . . . . . . . . 10
Form W-2:
Electronic filing . . . . . . . . . . . . . . 2
Formula tables . . . . . . . . . . . . . . 22

G
Golden parachutes . . . . . . . . . . . 11

I
Idle time . . . . . . . . . . . . . . . . . . . 10
Independent contractors . . . . . . . 3
Indian gaming profits . . . . . . . . . 55
Interest-free loans . . . . . . . . . . . 11
International social security
agreements . . . . . . . . . . . . . . . 20

L
E
Electronic Form W-2 . . . . . . . . . . . 2
Employee achievement
awards . . . . . . . . . . . . . . . . . . . 10
Employee or contractor:
Attorney . . . . . . . . . . . . . . . . . . . 7
Automobile industry . . . . . . . . . . 7
Building industry . . . . . . . . . . . . . 6
Computer industry . . . . . . . . . . . . 7
Salesperson . . . . . . . . . . . . . . . . 8
Taxicab driver . . . . . . . . . . . . . . . 7
Trucking industry . . . . . . . . . . . . . 7
Employee’s taxes paid by
employer . . . . . . . . . . . . . . . . . 19
Employees:
Common-law rules . . . . . . . . . . . 5
Industry examples . . . . . . . . . . . . 6
Statutory . . . . . . . . . . . . . . . . . . . 4

Leased employees . . . . . . . . . . . . 4
Leave sharing plans . . . . . . . . . . 12
Loans, interest-free or
below-market rate . . . . . . . . . . 11

M
Ministers . . . . . . . . . . . . . . . . . . . . 9
Misclassification of
employees . . . . . . . . . . . . . . . . . 5

N
Nonprofit organizations . . . . . . . . 8
Nonqualified plans . . . . . . . . . . . 12

P
Pension payments . . . . . . . . . . . 20

R
Real estate agents . . . . . . . . . . . . 5
Religious exemptions . . . . . . . . . . 9
Reporting agents . . . . . . . . . . . . 18

S
Scholarship payments . . . . . . . . 10
Sick pay . . . . . . . . . . . . . . . . . . . 12
SIMPLE retirement plans . . . . . . 12
Simplified employee
pension . . . . . . . . . . . . . . . . . . 12
Special rules for paying
taxes . . . . . . . . . . . . . . . . . . . . 18
Statutory employees . . . . . . . . . . 4
Statutory nonemployees . . . . . . . 4
Supplemental unemployment
benefits . . . . . . . . . . . . . . . . . . 11

T
Tax-exempt organizations . . . . . . 8
Tax-sheltered annuities . . . . . . . 12
Technical service specialists . . . . 5
Third-party sick pay . . . . . . . . . . 12

W
Withholding:
Alternative methods . . . . . . . . . 21
Idle time payments . . . . . . . . . . 10
Indian gaming profits . . . . . . . . . 55
Pensions and annuities . . . . . . . 20
Sick pay . . . . . . . . . . . . . . . . . . 15
Workers’ compensation, public
employees . . . . . . . . . . . . . . . . 11

O
Officer of corporation . . . . . . . . . . 3
Outplacement services . . . . . . . 10

Page 57

Page 58 of 58 of Publication 15-A

10:04 - 22-DEC-2003

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Quick and Easy Access to Tax Help and Forms
PERSONAL COMPUTER

PHONE

Access the IRS’s Web Site 24 hours
a day, 7 days a week at
www.irs.gov to do the following:

You can get for ms, publications, and
automated infor mation 24 hours a
day, 7 days a week, by phone.

● Download forms, instructions, and
publications
● See answers to frequently asked tax
questions
● Search publications on-line by topic or
keyword
● Figure your withholding allowances using our
W-4 calculator
● Send us comments or request help via
e-mail
● Sign up to receive local and national tax news
by e-mail

You can also reach us using File Transfer
Protocol at ftp.irs.gov

FAX
You can get over 100 of the most
requested forms and instructions 24
hours a day, 7 days a week, by fax.
Just call 703-368-9694 from the
telephone connected to the fax
machine.

MAIL
You can order forms, instructions,
and publications by completing the
order blank in Circular E,
Employer’s Tax Guide. You should
receive your order within 10 days
after we receive your request.

Page 58

Forms and Publications
Call 1-800-TAX-FORM (1-800-829-3676) to order
current and prior year forms, instructions, and
publications. You should receive your order within 10
days.

WALK-IN
You can pick up some of the most
requested for ms, instructions, and
publications at many post offices,
librar ies, and IRS offices. Some IRS
offices, librar ies, grocery stores,
office supply stores, and copy centers have an
extensive collection of products available to photocopy
or pr int from a CD-ROM.

CD-ROM
Order Pub. 1796, Federal Tax
Products on CD-ROM, and get:

● Current year forms, instructions, and
publications
● Prior year forms, instructions, and
publications
● Popular tax forms that may be filled in
electronically, printed out for submission, and
saved for recordkeeping
● Internal Revenue Bulletins
Buy the CD-ROM on the Internet at
www.irs.gov/cdorders from the National Technical
Information Service (NTIS) for $21 (no handling fee), or
call 1-877-CDFORMS (1-877-233-6767) toll-free to
buy the CD-ROM for $21 (plus a $5 handling fee).