Income Tax Withholding Tables And Instructions For Employers Page 15

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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.)
Monthly Payroll Period
Semimonthly Payroll Period
Single Person
Single Person
If semimonthly income is less than $2,500.00, use $104.17 for
If monthly income is less than $5,000.00, use $208.33 for
each allowance claimed. If $2,500.00 or more, use $83.33.
each allowance claimed. If $5,000.00 or more, use $166.67.
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-
$
250.00 ............
-0-
-0-
$ 125.00 .............
-0-
$ 125.00
$ 656.25 .............6% less
$ 7.50
$
250.00 $ 1,312.50 ............6% less
$ 15.00
$ 656.25
$ 2,625.00 .............7% less
$ 14.06
$ 1,312.50 $ 5,250.00 ............7% less
$ 28.13
$ 5,250.00..................................7.75% less $ 67.51
$ 2,625.00 ..................................7.75% less
$ 33.75
Head of Household
Head of Household
If semimonthly income is less than $3,333.33, use $104.17 for
If monthly income is less than $6,666.67, use $208.33 for
each allowance claimed. If $3,333.33 or more, use $83.33.
each allowance claimed. If $6,666.67 or more, use $166.67.
The income tax to be
If the wage in excess of
If the wage in excess of
The income tax to be
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-
$ 183.33 .............
-0-
-0-
$
366.67 ............
-0-
$ 183.33
$ 891.67 .............6% less
$ 11.00
$
366.67 $ 1,783.33 ............6% less
$ 22.00
$ 891.67
$ 3,516.67 .............7% less
$ 19.92
$ 1,783.33 $ 7,033.33 ............7% less
$ 39.83
$ 7,033.33..................................7.75% less $ 92.58
$ 3,516.67 ..................................7.75% less
$ 46.30
Married Person or Qualifying Widow(er)
Married Person or Qualifying Widow(er)
If semimonthly income is less than $2,083.33, use $104.17 for
If monthly income is less than $4,166.67, use $208.33 for
each allowance claimed. If $2,083.33 or more, use $83.33.
each allowance claimed. If $4,166.67 or more, use $166.67.
The income tax to be
If the wage in excess of
If the wage in excess of
The income tax to be
withheld shall be:
allowance amount is:
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-
$ 125.00 .............
-0-
-0-
$
250.00 ............
-0-
$ 125.00
$ 567.71 .............6% less
$ 7.50
$
250.00
$ 1,135.42 ............6% less
$ 15.00
$ 567.71
$ 2,208.33 .............7% less
$ 13.18
$ 1,135.42
$ 4,416.67 ............7% less
$ 26.35
$ 2,208.33 ..................................7.75% less
$ 29.74
$ 4,416.67..................................7.75% less $ 59.48
Page 15

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