Income Tax Withholding Tables And Instructions For Employers Page 46

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Married Persons or Qualifying Widow(er) - 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
10
0
0
0
0
0
0
0
0
0
0
0
10
13
0
0
0
0
0
0
0
0
0
0
0
13
16
0
0
0
0
0
0
0
0
0
0
0
16
19
0
0
0
0
0
0
0
0
0
0
0
19
22
1
0
0
0
0
0
0
0
0
0
0
22
25
1
0
0
0
0
0
0
0
0
0
0
25
28
1
0
0
0
0
0
0
0
0
0
0
28
31
1
1
0
0
0
0
0
0
0
0
0
31
34
1
1
0
0
0
0
0
0
0
0
0
34
37
1
1
0
0
0
0
0
0
0
0
0
37
40
2
1
0
0
0
0
0
0
0
0
0
40
43
2
1
1
0
0
0
0
0
0
0
0
43
46
2
1
1
0
0
0
0
0
0
0
0
46
49
2
2
1
0
0
0
0
0
0
0
0
49
52
2
2
1
1
0
0
0
0
0
0
0
52
55
3
2
1
1
0
0
0
0
0
0
0
55
58
3
2
2
1
0
0
0
0
0
0
0
58
61
3
2
2
1
1
0
0
0
0
0
0
61
64
3
2
2
1
1
0
0
0
0
0
0
64
67
3
3
2
2
1
0
0
0
0
0
0
67
70
4
3
2
2
1
1
0
0
0
0
0
70
73
4
3
2
2
1
1
0
0
0
0
0
73
76
4
3
3
2
1
1
0
0
0
0
0
76
79
4
4
3
2
2
1
0
0
0
0
0
79
82
4
4
3
2
2
1
1
0
0
0
0
82
85
5
4
3
3
2
1
1
0
0
0
0
85
88
5
4
3
3
2
2
1
0
0
0
0
88
91
5
4
4
3
2
2
1
1
0
0
0
91
94
5
5
4
3
3
2
1
1
0
0
0
94
97
5
5
4
3
3
2
2
1
0
0
0
97
100
6
5
4
4
3
2
2
1
1
0
0
100
103
6
5
5
4
3
3
2
1
1
0
0
103
106
6
5
5
4
3
3
2
2
1
0
0
106
109
6
6
5
4
4
3
2
2
1
1
0
109
112
7
6
5
4
4
3
2
2
1
1
0
112
115
7
6
5
5
4
3
3
2
2
1
0
115
118
7
6
6
5
4
4
3
2
2
1
1
118
121
7
6
6
5
4
4
3
2
2
1
1
121
124
7
7
6
5
5
4
3
3
2
1
1
124
127
8
7
6
6
5
4
4
3
2
2
1
127
130
8
7
6
6
5
4
4
3
2
2
1
130
133
8
7
7
6
5
5
4
3
3
2
1
133
136
8
8
7
6
6
5
4
3
3
2
2
136
139
8
8
7
6
6
5
4
4
3
2
2
139
142
9
8
7
7
6
5
5
4
3
3
2
142
145
9
8
7
7
6
5
5
4
3
3
2
145
148
9
8
8
7
6
6
5
4
4
3
2
148
151
9
9
8
7
7
6
5
5
4
3
3
151
154
9
9
8
7
7
6
5
5
4
3
3
154
157
10
9
8
8
7
6
6
5
4
4
3
157
160
10
9
9
8
7
7
6
5
4
4
3
160
163
10
9
9
8
7
7
6
5
5
4
3
163
166
10
10
9
8
8
7
6
6
5
4
4
166
169
11
10
9
8
8
7
6
6
5
4
4
169
172
11
10
9
9
8
7
7
6
5
5
4
172
175
11
10
10
9
8
8
7
6
6
5
4
175
178
11
10
10
9
8
8
7
6
6
5
4
178
181
11
11
10
9
9
8
7
7
6
5
5
181
184
12
11
10
10
9
8
8
7
6
5
5
184
187
12
11
10
10
9
8
8
7
6
6
5
Page 46

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