Income Tax Withholding Tables And Instructions For Employers Page 40

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Married Persons or Qualifying Widow(er) - Semimonthly 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
105
0
0
0
0
0
0
0
0
0
0
0
105
110
0
0
0
0
0
0
0
0
0
0
0
110
115
0
0
0
0
0
0
0
0
0
0
0
115
120
0
0
0
0
0
0
0
0
0
0
0
120
125
0
0
0
0
0
0
0
0
0
0
0
125
130
0
0
0
0
0
0
0
0
0
0
0
130
135
0
0
0
0
0
0
0
0
0
0
0
135
140
1
0
0
0
0
0
0
0
0
0
0
140
145
1
0
0
0
0
0
0
0
0
0
0
145
150
1
0
0
0
0
0
0
0
0
0
0
150
155
2
0
0
0
0
0
0
0
0
0
0
155
160
2
0
0
0
0
0
0
0
0
0
0
160
165
2
0
0
0
0
0
0
0
0
0
0
165
170
3
0
0
0
0
0
0
0
0
0
0
170
175
3
0
0
0
0
0
0
0
0
0
0
175
180
3
0
0
0
0
0
0
0
0
0
0
180
185
3
0
0
0
0
0
0
0
0
0
0
185
190
4
0
0
0
0
0
0
0
0
0
0
190
195
4
0
0
0
0
0
0
0
0
0
0
195
200
4
0
0
0
0
0
0
0
0
0
0
200
205
5
0
0
0
0
0
0
0
0
0
0
205
210
5
0
0
0
0
0
0
0
0
0
0
210
215
5
0
0
0
0
0
0
0
0
0
0
215
220
6
0
0
0
0
0
0
0
0
0
0
220
225
6
0
0
0
0
0
0
0
0
0
0
225
230
6
0
0
0
0
0
0
0
0
0
0
230
235
6
0
0
0
0
0
0
0
0
0
0
235
240
7
0
0
0
0
0
0
0
0
0
0
240
245
7
1
0
0
0
0
0
0
0
0
0
245
250
7
1
0
0
0
0
0
0
0
0
0
250
260
8
2
0
0
0
0
0
0
0
0
0
260
270
8
2
0
0
0
0
0
0
0
0
0
270
280
9
3
0
0
0
0
0
0
0
0
0
280
290
10
3
0
0
0
0
0
0
0
0
0
290
300
10
4
0
0
0
0
0
0
0
0
0
300
310
11
5
0
0
0
0
0
0
0
0
0
310
320
11
5
0
0
0
0
0
0
0
0
0
320
330
12
6
0
0
0
0
0
0
0
0
0
330
340
13
6
0
0
0
0
0
0
0
0
0
340
350
13
7
1
0
0
0
0
0
0
0
0
350
360
14
8
1
0
0
0
0
0
0
0
0
360
370
14
8
2
0
0
0
0
0
0
0
0
370
380
15
9
2
0
0
0
0
0
0
0
0
380
390
16
9
3
0
0
0
0
0
0
0
0
390
400
16
10
4
0
0
0
0
0
0
0
0
400
410
17
11
4
0
0
0
0
0
0
0
0
410
420
17
11
5
0
0
0
0
0
0
0
0
420
430
18
12
5
0
0
0
0
0
0
0
0
430
440
19
12
6
0
0
0
0
0
0
0
0
440
450
19
13
7
0
0
0
0
0
0
0
0
450
460
20
14
7
1
0
0
0
0
0
0
0
460
470
20
14
8
2
0
0
0
0
0
0
0
470
480
21
15
8
2
0
0
0
0
0
0
0
480
490
22
15
9
3
0
0
0
0
0
0
0
490
500
22
16
10
3
0
0
0
0
0
0
0
500
520
23
17
11
4
0
0
0
0
0
0
0
520
540
24
18
12
6
0
0
0
0
0
0
0
540
560
26
19
13
7
0
0
0
0
0
0
0
560
580
27
20
14
8
2
0
0
0
0
0
0
580
600
28
22
15
9
3
0
0
0
0
0
0
Page 40

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