Income Tax Withholding Tables And Instructions For Employers Page 14

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Percentage Method
- Formula Tables for Percentage Method Withholding Computations
(Round off the final result of calculations to the nearest whole dollar.)
Weekly Payroll Period
Biweekly Payroll Period
Single Person
Single Person
If weekly income is less than $1,153.85, use $48.08 for each
If biweekly income is less than $2,307.69, use $96.15 for each
allowance claimed. If $1,153.85 or more, use $38.46.
allowance claimed. If $2,307.69 or more, use $76.92.
If the wage in excess of
The income tax to be
If the wage in excess of
The income tax to be
allowance amount is:
withheld shall be:
allowance amount is:
withheld shall be:
Of such
From
Of such
From
Over-
But not over-
wage
Product
Over-
But not over-
wage
Product
-0-
$
57.69 .............
-0-
-0-
$ 115.38 .............
-0-
$
57.69
$ 302.88 .............6% less
$ 3.46
$ 115.38
$ 605.77 .............6% less
$ 6.92
$ 302.88
$ 1,211.54 .............7% less
$ 6.49
$ 605.77
$ 2,423.08 .............7% less
$ 12.98
$ 1,211.54 ..................................7.75% less
$ 15.58
$ 2,423.08 ..................................7.75% less
$ 31.15
Head of Household
Head of Household
If weekly income is less than $1,538.46, use $48.08 for each
If biweekly income is less than $3,076.92, use $96.15 for each
allowance claimed. If $1,538.46 or more, use $38.46.
allowance claimed. If $3,076.92 or more, use $76.92.
The income tax to be
If the wage in excess of
The income tax to be
If the wage in excess of
withheld shall be:
allowance amount is:
withheld shall be:
allowance amount is:
Of such
From
Of such
From
Over-
But not over-
wage
Product
Over-
But not over-
wage
Product
-0-
$
84.62 .............
-0-
-0-
$ 169.23 .............
-0-
$
84.62
$ 411.54 .............6% less
$ 5.08
$ 169.23
$ 823.08 .............6% less
$ 10.15
$ 411.54
$ 1,623.08 .............7% less
$ 9.20
$ 823.08
$ 3,246.15 .............7% less
$ 18.38
$ 1,623.08 ..................................7.75% less
$ 21.37
$ 3,246.15 ..................................7.75% less
$ 42.73
Married Person or Qualifying Widow(er)
Married Person or Qualifying Widow(er)
If biweekly income is less than $1,923.08, use $96.15 for each
If weekly income is less than $961.54, use $48.08 for each
allowance claimed. If $1,923.08 or more, use $76.92.
allowance claimed. If $961.54 or more, use $38.46.
The income tax to be
If the wage in excess of
The income tax to be
If the wage in excess of
allowance amount is:
withheld shall be:
allowance amount is:
withheld shall be:
Of such
From
Of such
From
Over-
But not over-
wage
Product
Over-
But not over-
wage
Product
-0-
$
57.69 .............
-0-
-0-
$ 115.38 .............
-0-
$
57.69
$ 262.02 .............6% less
$ 3.46
$ 115.38
$ 524.04 .............6% less
$ 6.92
$ 262.02
$ 1,019.23 .............7% less
$ 6.08
$ 524.04
$ 2,038.46 .............7% less
$ 12.16
$ 1,019.23 ..................................7.75% less
$ 13.73
$ 2,038.46 ..................................7.75% less
$ 27.45
Page 14

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