Income Tax Withholding Tables And Instructions For Employers Page 32

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Single Persons - Daily or Miscellaneous 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
11
0
0
0
0
0
0
0
0
0
0
0
11
14
0
0
0
0
0
0
0
0
0
0
0
14
17
0
0
0
0
0
0
0
0
0
0
0
17
20
0
0
0
0
0
0
0
0
0
0
0
20
23
1
0
0
0
0
0
0
0
0
0
0
23
26
1
0
0
0
0
0
0
0
0
0
0
26
29
1
0
0
0
0
0
0
0
0
0
0
29
32
1
1
0
0
0
0
0
0
0
0
0
32
35
1
1
0
0
0
0
0
0
0
0
0
35
38
1
1
0
0
0
0
0
0
0
0
0
38
41
2
1
1
0
0
0
0
0
0
0
0
41
44
2
1
1
0
0
0
0
0
0
0
0
44
47
2
1
1
0
0
0
0
0
0
0
0
47
50
2
2
1
0
0
0
0
0
0
0
0
50
53
2
2
1
1
0
0
0
0
0
0
0
53
56
3
2
1
1
0
0
0
0
0
0
0
56
59
3
2
2
1
0
0
0
0
0
0
0
59
62
3
2
2
1
1
0
0
0
0
0
0
62
65
3
3
2
1
1
0
0
0
0
0
0
65
68
3
3
2
2
1
0
0
0
0
0
0
68
71
4
3
2
2
1
1
0
0
0
0
0
71
74
4
3
3
2
1
1
0
0
0
0
0
74
77
4
3
3
2
2
1
0
0
0
0
0
77
80
4
4
3
2
2
1
1
0
0
0
0
80
83
4
4
3
2
2
1
1
0
0
0
0
83
86
5
4
3
3
2
1
1
0
0
0
0
86
89
5
4
3
3
2
2
1
1
0
0
0
89
92
5
4
4
3
2
2
1
1
0
0
0
92
95
5
5
4
3
3
2
1
1
0
0
0
95
98
5
5
4
3
3
2
2
1
0
0
0
98
101
6
5
4
4
3
2
2
1
1
0
0
101
104
6
5
5
4
3
3
2
1
1
0
0
104
107
6
5
5
4
3
3
2
2
1
0
0
107
110
6
6
5
4
4
3
2
2
1
1
0
110
113
7
6
5
4
4
3
3
2
1
1
0
113
116
7
6
5
5
4
3
3
2
2
1
0
116
119
7
6
6
5
4
4
3
2
2
1
1
119
122
7
6
6
5
4
4
3
2
2
1
1
122
125
7
7
6
5
5
4
3
3
2
2
1
125
128
8
7
6
6
5
4
4
3
2
2
1
128
131
8
7
6
6
5
4
4
3
2
2
1
131
134
8
7
7
6
5
5
4
3
3
2
1
134
137
8
8
7
6
5
5
4
3
3
2
2
137
140
8
8
7
6
6
5
4
4
3
2
2
140
143
9
8
7
7
6
5
5
4
3
3
2
143
146
9
8
7
7
6
5
5
4
3
3
2
146
149
9
8
8
7
6
6
5
4
4
3
2
149
152
9
9
8
7
7
6
5
5
4
3
3
152
155
9
9
8
7
7
6
5
5
4
3
3
155
158
10
9
8
8
7
6
6
5
4
4
3
158
161
10
9
9
8
7
6
6
5
4
4
3
161
164
10
9
9
8
7
7
6
5
5
4
3
164
167
10
10
9
8
8
7
6
6
5
4
4
167
170
10
10
9
8
8
7
6
6
5
4
4
170
173
11
10
9
9
8
7
7
6
5
5
4
173
176
11
10
10
9
8
8
7
6
6
5
4
176
179
11
10
10
9
8
8
7
6
6
5
4
179
182
11
11
10
9
9
8
7
7
6
5
5
182
185
12
11
10
10
9
8
8
7
6
5
5
185
188
12
11
10
10
9
8
8
7
6
6
5
Page 32

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