Income Tax Withholding Tables And Instructions For Employers Page 54

ADVERTISEMENT

Head of Household - 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
185
0
0
0
0
0
0
0
0
0
0
0
185
190
0
0
0
0
0
0
0
0
0
0
0
190
195
1
0
0
0
0
0
0
0
0
0
0
195
200
1
0
0
0
0
0
0
0
0
0
0
200
205
1
0
0
0
0
0
0
0
0
0
0
205
210
1
0
0
0
0
0
0
0
0
0
0
210
215
2
0
0
0
0
0
0
0
0
0
0
215
220
2
0
0
0
0
0
0
0
0
0
0
220
225
2
0
0
0
0
0
0
0
0
0
0
225
230
3
0
0
0
0
0
0
0
0
0
0
230
235
3
0
0
0
0
0
0
0
0
0
0
235
240
3
0
0
0
0
0
0
0
0
0
0
240
245
4
0
0
0
0
0
0
0
0
0
0
245
250
4
0
0
0
0
0
0
0
0
0
0
250
260
4
0
0
0
0
0
0
0
0
0
0
260
270
5
0
0
0
0
0
0
0
0
0
0
270
280
6
0
0
0
0
0
0
0
0
0
0
280
290
6
0
0
0
0
0
0
0
0
0
0
290
300
7
0
0
0
0
0
0
0
0
0
0
300
310
7
1
0
0
0
0
0
0
0
0
0
310
320
8
2
0
0
0
0
0
0
0
0
0
320
330
9
2
0
0
0
0
0
0
0
0
0
330
340
9
3
0
0
0
0
0
0
0
0
0
340
350
10
3
0
0
0
0
0
0
0
0
0
350
360
10
4
0
0
0
0
0
0
0
0
0
360
370
11
5
0
0
0
0
0
0
0
0
0
370
380
12
5
0
0
0
0
0
0
0
0
0
380
390
12
6
0
0
0
0
0
0
0
0
0
390
400
13
6
0
0
0
0
0
0
0
0
0
400
410
13
7
1
0
0
0
0
0
0
0
0
410
420
14
8
1
0
0
0
0
0
0
0
0
420
430
15
8
2
0
0
0
0
0
0
0
0
430
440
15
9
3
0
0
0
0
0
0
0
0
440
450
16
9
3
0
0
0
0
0
0
0
0
450
460
16
10
4
0
0
0
0
0
0
0
0
460
470
17
11
4
0
0
0
0
0
0
0
0
470
480
18
11
5
0
0
0
0
0
0
0
0
480
490
18
12
6
0
0
0
0
0
0
0
0
490
500
19
12
6
0
0
0
0
0
0
0
0
500
520
20
13
7
1
0
0
0
0
0
0
0
520
540
21
15
8
2
0
0
0
0
0
0
0
540
560
22
16
10
3
0
0
0
0
0
0
0
560
580
23
17
11
4
0
0
0
0
0
0
0
580
600
24
18
12
6
0
0
0
0
0
0
0
600
620
26
19
13
7
1
0
0
0
0
0
0
620
640
27
21
14
8
2
0
0
0
0
0
0
640
660
28
22
16
9
3
0
0
0
0
0
0
660
680
29
23
17
10
4
0
0
0
0
0
0
680
700
30
24
18
12
5
0
0
0
0
0
0
700
720
32
25
19
13
7
0
0
0
0
0
0
720
740
33
27
20
14
8
2
0
0
0
0
0
740
760
34
28
22
15
9
3
0
0
0
0
0
760
780
35
29
23
16
10
4
0
0
0
0
0
780
800
36
30
24
18
11
5
0
0
0
0
0
800
820
38
31
25
19
13
6
0
0
0
0
0
820
840
39
33
26
20
14
8
1
0
0
0
0
840
860
40
34
28
21
15
9
3
0
0
0
0
860
880
41
35
29
22
16
10
4
0
0
0
0
880
900
42
36
30
24
17
11
5
0
0
0
0
900
920
44
37
31
25
19
12
6
0
0
0
0
Page 54

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial