Tables for Percentage Method of Withholding (continued)
(For Wages Paid in 2010)
TABLE 5—QUARTERLY Payroll Period
(a) SINGLE person (including head of household) —
(b) MARRIED person —
If the amount of wages (after
If the amount of wages (after
subtracting withholding allowances) The amount of income tax
subtracting withholding
The amount of income
is:
to withhold is:
allowances) is:
tax to withhold is:
Not over $1,513 . . . . . . . . . . . . . .$0
Not over $3,438 . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
Over —
But not over —
of excess over —
$1,513
— $2,606
. . .10%
— $1,513
$3,438
— $6,125 . . . 10%
— $3,438
$2,606
— $9,013
. . .$109.30 plus 15%
— $2,606
$6,125
— $18,938 . . . $268.70 plus 15%
— $6,125
$9,013
— $16,925
. . .$1,070.35 plus 25%
— $9,013
$18,938
— $23,513 . . . $2,190.65 plus 25%
— $18,938
$16,925
— $21,113
. . .$3,048.35 plus 27%
— $16,925
$23,513
— $31,013 . . . $3,334.40 plus 27%
— $23,513
$21,113
— $21,925
. . .$4,179.11 plus 30%
— $21,113
$31,013
— $36,263 . . . $5,359.40 plus 25%
— $31,013
$21,925
— $43,475
. . .$4,422.71 plus 28%
— $21,925
$36,263
— $54,250 . . . $6,671.90 plus 28%
— $36,263
$43,475
— $93,925
. . .$10,456.71 plus 33%
— $43,475
$54,250
— $95,350 . . . $11,708.26 plus 33%
— $54,250
$93,925 . . . . . . . . . . . . . . . . .$27,105.21 plus 35%
— $93,925
$95,350 . . . . . . . . . . . . . . . . . $25,271.26 plus 35%
— $95,350
TABLE 6—SEMIANNUAL Payroll Period
(a) SINGLE person (including head of household) —
(b) MARRIED person —
If the amount of wages (after
If the amount of wages (after
subtracting withholding allowances) The amount of income tax
subtracting withholding
The amount of income
is:
to withhold is:
allowances) is:
tax to withhold is:
Not over $3,025 . . . . . . . . . . . . . .$0
Not over $6,875 . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
Over —
But not over —
of excess over —
$3,025
— $5,213
. . .10%
— $3,025
$6,875
— $12,250 . . . 10%
— $6,875
$5,213
— $18,025
. . .$218.80 plus 15%
— $5,213
$12,250
— $37,875 . . . $537.50 plus 15%
— $12,250
$18,025
— $33,850
. . .$2,140.60 plus 25%
— $18,025
$37,875
— $47,025 . . . $4,381.25 plus 25%
— $37,875
$33,850
— $42,225
. . .$6,096.85 plus 27%
— $33,850
$47,025
— $62,025 . . . $6,668.75 plus 27%
— $47,025
$42,225
— $43,850
. . .$8,358.10 plus 30%
— $42,225
$62,025
— $72,525 . . . $10,718.75 plus 25%
— $62,025
$43,850
— $86,950
. . .$8,845.60 plus 28%
— $43,850
$72,525
— $108,500 . . . $13,343.75 plus 28%
— $72,525
$86,950
— $187,850
. . .$20,913.60 plus 33%
— $86,950
$108,500
— $190,700 . . . $23,416.75 plus 33%
— $108,500
$187,850 . . . . . . . . . . . . . . . . .$54,210.60 plus 35%
— $187,850
$190,700 . . . . . . . . . . . . . . . . . $50,542.75 plus 35%
— $190,700
TABLE 7—ANNUAL Payroll Period
(a) SINGLE person (including head of household) —
(b) MARRIED person —
If the amount of wages (after
If the amount of wages (after
subtracting withholding allowances) The amount of income tax
subtracting withholding
The amount of income
is:
to withhold is:
allowances) is:
tax to withhold is:
Not over $6,050 . . . . . . . . . . . . . .$0
Not over $13,750 . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
Over —
But not over —
of excess over —
$6,050
— $10,425
. . .10%
— $6,050
$13,750
— $24,500 . . . 10%
— $13,750
$10,425
— $36,050
. . .$437.50 plus 15%
— $10,425
$24,500
— $75,750 . . . $1,075.00 plus 15%
— $24,500
$36,050
— $67,700
. . .$4,281.25 plus 25%
— $36,050
$75,750
— $94,050 . . . $8,762.50 plus 25%
— $75,750
$67,700
— $84,450
. . .$12,193.75 plus 27%
— $67,700
$94,050
— $124,050 . . . $13,337.50 plus 27%
— $94,050
$84,450
— $87,700
. . .$16,716.25 plus 30%
— $84,450
$124,050
— $145,050 . . . $21,437.50 plus 25%
— $124,050
$87,700
— $173,900
. . .$17,691.25 plus 28%
— $87,700
$145,050
— $217,000 . . . $26,687.50 plus 28%
— $145,050
$173,900
— $375,700
. . .$41,827.25 plus 33%
— $173,900
$217,000
— $381,400 . . . $46,833.50 plus 33%
— $217,000
$375,700 . . . . . . . . . . . . . . . . .$108,421.25 plus 35%
— $375,700
$381,400 . . . . . . . . . . . . . . . . . $101,085.50 plus 35%
— $381,400
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
(a) SINGLE person (including head of household) —
(b) MARRIED person —
If the amount of wages (after
If the amount of wages (after
subtracting withholding allowances)
subtracting withholding allowances)
divided by the number of days in the
The amount of income tax
divided by the number of days in the
The amount of income
payroll period is:
to withhold per day is:
payroll period is:
tax to withhold per day is:
Not over $23.30 . . . . . . . . . . . . . .$0
Not over $52.90 . . . . . . . . . . . . . . $0
Over —
But not over —
of excess over —
Over —
But not over —
of excess over —
$23.30
— $40.10
. . .10%
— $23.30
$52.90
— $94.20 . . . 10%
— $52.90
$40.10
— $138.70
. . .$1.68 plus 15%
— $40.10
$94.20
— $291.30 . . . $4.13 plus 15%
— $94.20
$138.70
— $260.40
. . .$16.47 plus 25%
— $138.70
$291.30
— $361.70 . . . $33.70 plus 25%
— $291.30
$260.40
— $324.80
. . .$46.90 plus 27%
— $260.40
$361.70
— $477.10 . . . $51.30 plus 27%
— $361.70
$324.80
— $337.30
. . .$64.29 plus 30%
— $324.80
$477.10
— $557.90 . . . $82.46 plus 25%
— $477.10
$337.30
— $668.80
. . .$68.04 plus 28%
— $337.30
$557.90
— $834.60 . . . $102.66 plus 28%
— $557.90
$668.80
— $1,445.00
. . .$160.86 plus 33%
— $668.80
$834.60
— $1,466.90 . . . $180.14 plus 33%
— $834.60
$1,445.00 . . . . . . . . . . . . . . . . .$417.01 plus 35%
— $1,445.00
$1,466.90 . . . . . . . . . . . . . . . . . $388.80 plus 35%
— $1,466.90
Catalog No. 21974B