Income Tax Withholding Tables And Instructions For Employers Page 20

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Single Persons - Weekly Payroll Period
If the wages are -
And the number of withholding allowances claimed is -
At
But less
0
1
2
3
4
5
6
7
8
9
10
least
than
The amount of income tax to be withheld is -
0
60
0
0
0
0
0
0
0
0
0
0
0
60
65
0
0
0
0
0
0
0
0
0
0
0
65
70
1
0
0
0
0
0
0
0
0
0
0
70
75
1
0
0
0
0
0
0
0
0
0
0
75
80
1
0
0
0
0
0
0
0
0
0
0
80
85
1
0
0
0
0
0
0
0
0
0
0
85
90
2
0
0
0
0
0
0
0
0
0
0
90
95
2
0
0
0
0
0
0
0
0
0
0
95
100
2
0
0
0
0
0
0
0
0
0
0
100
105
3
0
0
0
0
0
0
0
0
0
0
105
110
3
0
0
0
0
0
0
0
0
0
0
110
115
3
0
0
0
0
0
0
0
0
0
0
115
120
4
1
0
0
0
0
0
0
0
0
0
120
125
4
1
0
0
0
0
0
0
0
0
0
125
130
4
1
0
0
0
0
0
0
0
0
0
130
135
4
2
0
0
0
0
0
0
0
0
0
135
140
5
2
0
0
0
0
0
0
0
0
0
140
145
5
2
0
0
0
0
0
0
0
0
0
145
150
5
3
0
0
0
0
0
0
0
0
0
150
155
6
3
0
0
0
0
0
0
0
0
0
155
160
6
3
0
0
0
0
0
0
0
0
0
160
165
6
3
1
0
0
0
0
0
0
0
0
165
170
7
4
1
0
0
0
0
0
0
0
0
170
175
7
4
1
0
0
0
0
0
0
0
0
175
180
7
4
1
0
0
0
0
0
0
0
0
180
185
7
5
2
0
0
0
0
0
0
0
0
185
190
8
5
2
0
0
0
0
0
0
0
0
190
195
8
5
2
0
0
0
0
0
0
0
0
195
200
8
6
3
0
0
0
0
0
0
0
0
200
210
9
6
3
0
0
0
0
0
0
0
0
210
220
9
7
4
1
0
0
0
0
0
0
0
220
230
10
7
4
1
0
0
0
0
0
0
0
230
240
11
8
5
2
0
0
0
0
0
0
0
240
250
11
8
5
3
0
0
0
0
0
0
0
250
260
12
9
6
3
0
0
0
0
0
0
0
260
270
12
10
7
4
1
0
0
0
0
0
0
270
280
13
10
7
4
1
0
0
0
0
0
0
280
290
14
11
8
5
2
0
0
0
0
0
0
290
300
14
11
8
6
3
0
0
0
0
0
0
300
310
15
12
9
6
3
0
0
0
0
0
0
310
320
16
13
10
7
4
1
0
0
0
0
0
320
330
16
13
10
7
4
2
0
0
0
0
0
330
340
17
14
11
8
5
2
0
0
0
0
0
340
350
18
14
11
9
6
3
0
0
0
0
0
350
360
18
15
12
9
6
3
1
0
0
0
0
360
370
19
16
13
10
7
4
1
0
0
0
0
370
380
20
16
13
10
7
5
2
0
0
0
0
380
390
20
17
14
11
8
5
2
0
0
0
0
390
400
21
18
14
12
9
6
3
0
0
0
0
400
410
22
18
15
12
9
6
4
1
0
0
0
410
420
23
19
16
13
10
7
4
1
0
0
0
420
430
23
20
17
13
10
8
5
2
0
0
0
430
440
24
21
17
14
11
8
5
2
0
0
0
440
450
25
21
18
15
12
9
6
3
0
0
0
450
460
25
22
19
15
12
9
7
4
1
0
0
460
470
26
23
19
16
13
10
7
4
1
0
0
470
480
27
23
20
17
13
11
8
5
2
0
0
480
490
27
24
21
17
14
11
8
5
3
0
0
490
500
28
25
21
18
15
12
9
6
3
0
0
500
510
29
25
22
19
15
12
10
7
4
1
0
Page 20

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