Income Tax Withholding Tables And Instructions For Employers Page 45

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Married Persons or Qualifying Widow(er) - Monthly 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 -
4400
4440
283
271
260
248
236
225
213
201
190
178
166
4440
4480
286
274
263
251
239
228
216
204
193
181
169
4480
4520
289
277
265
254
242
230
219
207
195
184
172
4520
4560
292
280
268
256
245
233
221
210
198
186
175
4560
4600
295
283
271
259
248
236
224
213
201
189
178
4600
4640
299
286
274
262
250
239
227
215
204
192
180
4640
4680
302
289
277
265
253
242
230
218
207
195
183
4680
4720
305
292
279
268
256
244
233
221
209
198
186
4720
4760
308
295
282
270
259
247
235
224
212
200
189
4760
4800
311
298
285
273
262
250
238
227
215
203
192
4800
4840
314
301
288
276
264
253
241
229
218
206
194
4840
4880
317
304
291
279
267
256
244
232
221
209
197
4880
4920
320
307
294
282
270
258
247
235
223
212
200
4920
4960
323
310
298
285
273
261
249
238
226
214
203
4960
5000
326
314
301
288
276
264
252
241
229
217
206
5000
5040
330
317
304
291
278
267
255
243
232
220
208
5040
5080
333
320
307
294
281
270
258
246
235
223
211
5080
5120
336
323
310
297
284
272
261
249
237
226
214
5120
5160
339
326
313
300
287
275
263
252
240
228
217
5160
5200
342
329
316
303
290
278
266
255
243
231
220
5200
5240
345
332
319
306
293
281
269
257
246
234
222
5240
5280
348
335
322
309
297
284
272
260
249
237
225
5280
5320
351
338
325
313
300
287
275
263
251
240
228
5320
5360
354
341
329
316
303
290
277
266
254
242
231
5360
5400
357
345
332
319
306
293
280
269
257
245
234
5400 and over use the percentage method beginning on page 14.
Page 45

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