Income Tax Withholding Tables And Instructions For Employers Page 38

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Married Persons or Qualifying Widow(er) - Biweekly 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 -
580
600
29
23
17
11
5
0
0
0
0
0
0
600
620
31
24
18
12
7
1
0
0
0
0
0
620
640
32
25
19
14
8
2
0
0
0
0
0
640
660
33
27
21
15
9
3
0
0
0
0
0
660
680
35
28
22
16
10
4
0
0
0
0
0
680
700
36
29
23
17
11
6
0
0
0
0
0
700
720
38
31
24
18
13
7
1
0
0
0
0
720
740
39
32
25
20
14
8
2
0
0
0
0
740
760
40
34
27
21
15
9
3
0
0
0
0
760
780
42
35
28
22
16
10
5
0
0
0
0
780
800
43
36
30
23
17
12
6
0
0
0
0
800
820
45
38
31
24
19
13
7
1
0
0
0
820
840
46
39
32
26
20
14
8
2
0
0
0
840
860
47
41
34
27
21
15
9
4
0
0
0
860
880
49
42
35
29
22
16
11
5
0
0
0
880
900
50
43
37
30
23
18
12
6
0
0
0
900
920
52
45
38
31
25
19
13
7
2
0
0
920
940
53
46
39
33
26
20
14
8
3
0
0
940
960
54
48
41
34
27
21
15
10
4
0
0
960
980
56
49
42
36
29
22
17
11
5
0
0
980
1000
57
50
44
37
30
24
18
12
6
1
0
1000
1020
59
52
45
38
32
25
19
13
8
2
0
1020
1040
60
53
46
40
33
26
20
14
9
3
0
1040
1060
61
55
48
41
34
28
21
16
10
4
0
1060
1080
63
56
49
43
36
29
23
17
11
5
0
1080
1100
64
57
51
44
37
30
24
18
12
7
1
1100
1120
66
59
52
45
39
32
25
19
14
8
2
1120
1140
67
60
53
47
40
33
27
20
15
9
3
1140
1160
68
62
55
48
41
35
28
22
16
10
4
1160
1180
70
63
56
50
43
36
29
23
17
11
6
1180
1200
71
64
58
51
44
37
31
24
18
13
7
1200
1220
73
66
59
52
46
39
32
25
20
14
8
1220
1240
74
67
60
54
47
40
34
27
21
15
9
1240
1260
75
69
62
55
48
42
35
28
22
16
10
1260
1280
77
70
63
57
50
43
36
30
23
17
12
1280
1300
78
71
65
58
51
44
38
31
24
19
13
1300
1320
80
73
66
59
53
46
39
32
26
20
14
1320
1340
81
74
67
61
54
47
41
34
27
21
15
1340
1360
82
76
69
62
55
49
42
35
28
22
16
1360
1380
84
77
70
64
57
50
43
37
30
23
18
1380
1400
85
78
72
65
58
51
45
38
31
25
19
1400
1420
87
80
73
66
60
53
46
39
33
26
20
1420
1440
88
81
74
68
61
54
48
41
34
27
21
1440
1460
89
83
76
69
62
56
49
42
35
29
22
1460
1480
91
84
77
71
64
57
50
44
37
30
24
1480
1500
92
85
79
72
65
58
52
45
38
32
25
1500
1520
94
87
80
73
67
60
53
46
40
33
26
1520
1540
95
88
81
75
68
61
55
48
41
34
28
1540
1560
96
90
83
76
69
63
56
49
42
36
29
1560
1580
98
91
84
78
71
64
57
51
44
37
30
1580
1600
99
92
86
79
72
65
59
52
45
39
32
1600
1620
101
94
87
80
74
67
60
53
47
40
33
1620
1640
102
95
88
82
75
68
62
55
48
41
35
1640
1660
103
97
90
83
76
70
63
56
49
43
36
1660
1680
105
98
91
85
78
71
64
58
51
44
37
1680
1700
106
99
93
86
79
72
66
59
52
46
39
1700
1720
108
101
94
87
81
74
67
60
54
47
40
1720
1740
109
102
95
89
82
75
69
62
55
48
42
1740
1760
110
104
97
90
83
77
70
63
56
50
43
1760
1780
112
105
98
92
85
78
71
65
58
51
44
Page 38

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