WAGE BRACKET WITHHOLDING.

SEC. 202. WAGE BRACKET WITHHOLDING. So much of section 1622 (c) (1) as precedes the tables in such section is hereby amended to read as follows: “(1) (A) Wages paid after October 31, 1951, and before January 1, 1954.— At the election of the employer with respect to any employee, the employer shall deduct and withhold upon the wages paid to such employee after October 31, 1951, and before January 1, 1954, a tax determined in accordance with the following tables, which shall be in lieu of the tax required to be deducted and withheld under subsection (a): 65 Stat. 475 And the wages are— And the number of withholding exemptions claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 or more The amount of tax to be withheld shall be— $0 $13 10 % of wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $13 $14 $2.70 .10 0 0 0 0 0 0 0 0 0 $14 $15 2.90 .30 0 0 0 0 0 0 0 0 0 $15 $16 3.10 .50 0 0 0 0 0 0 0 0 0 $16 $17 3.30 .70 0 0 0 0 0 0 0 0 0 $17 $18 3.50 .90 0 0 0 0 0 0 0 0 0 $18 $19 3.70 1.10 0 0 0 0 0 0 0 0 0 $19 $20 3.50 1.30 0 0 0 0 0 0 0 0 0 $20 $21 4.10 1.50 0 0 0 0 0 0 0 0 0 $21 $22 4.30 1.70 0 0 0 0 0 0 0 0 0 $22 $23 4.50 1.90 0 0 0 0 0 0 0 0 0 $23 $24 4.70 2.10 0 0 0 0 0 0 0 0 0 $24 $25 4.00 2.30 0 0 0 0 0 0 0 0 0 $25 $26 5.10 2.50 0 0 0 0 0 0 0 0 0 $26 $27 6.30 2.70 .20 0 0 0 0 0 0 0 0 $27 $28 6.80 2.90 .40 0 0 0 0 0 0 0 0 $28 $29 6.70 3.10 .60 0 0 0 0 0 0 0 0 $29 $30 6.90 3.30 .80 0 0 0 0 0 0 0 0 $30 $31 6.10 3.50 1.00 0 0 0 0 0 0 0 0 $31 $32 6.30 3.70 1.20 0 0 0 0 0 0 0 0 $32 $33 6.50 3.00 1.40 0 0 0 0 0 0 0 0 $33 $34 6.70 4.10 1.60 0 0 0 0 0 0 0 0 $34 $35 6.00 4.30 1.80 0 0 0 0 0 0 0 0 $35 $36 7.10 4.50 2.00 0 0 0 0 0 0 0 0 $36 $37 7.30 4.70 2.20 0 0 0 0 0 0 0 0 $37 $38 7.50 4.90 2.40 0 0 0 0 0 0 0 0 $38 $39 7.70 5.10 2.60 0 0 0 0 0 0 0 0 $39 $40 7.90 5.30 2.80 .20 0 0 0 0 0 0 0 $40 $41 8.10 5.50 3.00 .40 0 0 0 0 0 0 0 $41 $42 8.30 5.70 3.20 .60 0 0 0 0 0 0 0 $42 $43 8.50 5.90 3.40 .80 0 0 0 0 0 0 0 $43 $44 8.70 6.10 3.60 1.00 0 0 0 0 0 0 0 $44 $45 8.90 6.30 3.80 1.20 0 0 0 0 0 0 0 $45 $46 9.10 6.50 4.00 1.40 0 0 0 0 0 0 0 $46 $47 9.30 6.70 4.20 1.60 0 0 0 0 0 0 0 $47 $48 9.50 6.90 4.40 1.80 0 0 0 0 0 0 0 $48 $49 9.70 7.10 4.60 3.00 0 0 0 0 0 0 0 $49 $50 9.90 7.30 4.80 2.20 0 0 0 0 0 0 0 $50 $51 10.10 7.60 5.00 2.40 0 0 0 0 0 0 0 $51 $52 10.30 7.70 5.20 2.60 0 0 0 0 0 0 0 $52 $53 10.50 7.00 5.40 2.80 .20 0 0 0 0 0 0 $53 $54 10.70 8.10 5.60 3.00 .40 0 0 0 0 0 0 $54 $55 10.90 8.30 5.80 3.20 .60 0 0 0 0 0 0 $55 $56 11.10 8.50 6.00 3.40 .80 0 0 0 0 0 0 $56 $57 11.90 8.70 6.20 3.60 1.00 0 0 0 0 0 0 $57 $58 11.50 8.90 6.40 8.80 1.20 0 0 0 0 0 0 $58 $59 11.70 9.10 6.60 4.00 1.40 0 0 0 0 0 0 $59 $60 11.90 9.30 6.80 4.20 1.60 0 0 0 0 0 0 $60 $62 12.20 9.60 7.10 4.50 1.90 0 0 0 0 0 0 $62 $64 12 00 10.00 7.50 4.90 2.30 0 0 0 0 0 0 $64 $66 13.00 10.40 7.90 5.30 2.70 .20 0 0 0 0 0 $66 $68 13.40 10.80 8.30 5.70 3.10 .60 0 0 0 0 0 $68 $70 13.80 11.20 8.70 6.10 3.50 1.00 0 0 0 0 0 $70 $72 14.20 11.60 8.10 6.50 3.90 1.40 0 0 0 0 0 $72 $74 14.60 11.90 9.50 6.90 4.30 1.80 0 0 0 0 0 $74 $76 16.00 12.40 9.00 7.30 4.70 2.20 0 0 0 0 0 $76 $78 15.40 12.80 10.30 7.70 5.10 2.60 0 0 0 0 0 $78 $80 16.80 13.20 10.70 8.10 5.50 3.00 .40 0 0 0 0 $80 $82 16.20 13.60 11.10 8.60 5.90 3.40 .80 0 0 0 0 $82 $84 16.60 14.00 11.50 8.90 4.30 3.80 1.30 0 0 0 0 $84 $86 17.00 14.40 11.90 9.30 6.70 4.20 1.60 0 0 0 0 $86 $88 17.40 14.80 12 30 9.70 7.10 4.60 2.00 0 0 0 0 $88 $90 17.80 15.20 12.70 10.10 7.50 5.00 2.40 0 0 0 0 $90 $92 18.20 15.60 13.10 10.50 7.90 5.40 2.80 .30 0 0 0 $92 $94 18.60 16.00 13.50 10.90 8.30 5.80 3.20 .70 0 0 0 $94 $96 19.00 16.40 13.90 11.30 8.70 6.20 3.60 1.10 0 0 0 $96 $98 19.40 16.80 14.30 11.70 9.10 6.60 4.00 1.50 0 0 0 $98 $100 19.80 17.20 14.70 12.10 9.50 7.00 4.40 1.90 0 0 0 $100 $105 20.50 17.90 15.40 12.80 10.20 7.70 5.10 2.60 0 0 0 $105 $110 21.60 18.90 16.40 13.80 11.20 8.70 6.10 3.60 1.00 0 0 $110 $115 22.50 19.90 17.40 14.80 12.20 9.70 7.10 4.60 2.00 0 0 $115 $120 23.50 20.90 18.40 15.80 13.20 10.70 8.10 5.60 3.00 .40 0 $120 $125 24.60 21.90 19.40 16.80 14.20 11.70 9.10 6.60 4.00 1.40 0 $125 $130 25.50 22.90 20.40 17.80 15.20 12.70 10.10 7.60 5.00 2.40 0 $130 $135 20.50 23.90 21.40 18.80 16.20 13.70 11.10 8.60 6.00 3.40 .90 $135 $140 27.50 24.90 22.40 19.80 17.20 14.70 12.10 9.60 7.00 4.40 1.90 $140 $145 28.50 25.90 23.40 20.80 18.20 15.70 13.10 10.60 8.00 5.40 2.90 $145 $150 29.50 26.90 24.40 21.80 19.30 16.70 14.10 11.60 9.00 6.40 3.90 $150 $160 31.00 28.40 25.90 23.30 20.70 18 20 15.60 13.10 10.50 7.90 3.40 $160 $170 33.00 30.40 27.90 25.30 22.70 20.20 17.60 15.10 11.50 9.90 7.40 $170 $180 35.00 32.40 20.00 27.30 24.70 22 20 19.60 17.10 14.50 11 90 9.40 $180 $190 37.00 34.40 31.90 29.30 20.70 24.20 21.60 19.10 18.50 13.90 11.40 $190 $200 39.00 36.40 33.90 31.30 28.70 26.20 23.60 21.10 18.50 15.90 13.40 $200 and over 20 percent of the excess over $200 plus— 40.00 37.40 34.90 32.30 29.70 27.20 24.60 22.10 19.50 16.90 14.40 65 Stat. 476 And the wages are— And the number of withholding exemptions claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 or more The amount of tax to be withheld shall be— $0 $26 20% of wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $26 $28 $5.40 .30 0 0 0 0 0 0 0 0 0 $28 $30 5.80 .70 0 0 0 0 0 0 0 0 0 $30 $32 6.20 1.10 0 0 0 0 0 0 0 0 0 $32 $34 6.60 1.50 0 0 0 0 0 0 0 0 0 $34 $36 7.00 1.90 0 0 0 0 0 0 0 0 0 $36 $38 7.40 2.30 0 0 0 0 0 0 0 0 0 $38 $40 7.80 2.70 0 0 0 0 0 0 0 0 0 $40 $42 8.20 3.10 0 0 0 0 0 0 0 0 0 $42 $44 8.60 3.50 0 0 0 0 0 0 0 0 0 $44 $46 9.00 3.90 0 0 0 0 0 0 0 0 0 $46 $48 9.40 4.30 0 0 0 0 0 0 0 0 0 $48 $50 9.80 4.70 0 0 0 0 0 0 0 0 0 $50 $52 10.20 5.10 0 0 0 0 0 0 0 0 0 $52 $54 10.40 5.60 .30 0 0 0 0 0 0 0 0 $54 $56 11.00 5.90 .70 0 0 0 0 0 0 0 0 $56 $58 11.40 6.30 1.10 0 0 0 0 0 0 0 0 $58 $60 11.80 6.70 1.50 0 0 0 0 0 0 0 0 $60 $62 12.20 7.10 1.90 0 0 0 0 0 0 0 0 $62 $64 12.60 7.50 2.30 0 0 0 0 0 0 0 0 $64 $66 13.00 7.90 2.70 0 0 0 0 0 0 0 0 $66 $68 13.40 8.30 3.10 0 0 0 0 0 0 0 0 $88 $70 13.80 8.70 3.50 0 0 0 0 0 0 0 0 $70 $72 14.20 9.10 3.90 0 0 0 0 0 0 0 0 $72 $74 14.60 9.50 4.30 0 0 0 0 0 0 0 0 $74 $76 15.00 9.90 4.70 0 0 0 0 0 0 0 0 $76 $78 15.40 10.30 5.10 0 0 0 0 0 0 0 0 $78 $80 15.80 10.70 5.60 .40 0 0 0 0 0 0 0 $80 $82 16.20 11.10 5.90 .80 0 0 0 0 0 0 0 $82 $84 16.60 11.60 6.30 1.20 0 0 0 0 0 0 0 $84 $86 17.00 11 00 6.70 1.60 0 0 0 0 0 0 0 $86 $88 17.40 12.30 7.10 2.00 0 0 0 0 0 0 0 $88 $90 17.80 12.70 7.60 2.40 0 0 0 0 0 0 0 $90 $92 18.20 13.10 7.90 2.80 0 0 0 0 0 0 0 $92 $94 18.60 13.50 8.30 3.20 0 0 0 0 0 0 0 $94 $96 19.00 13.90 8.70 3.60 0 0 0 0 0 0 0 $96 $98 19.40 14.30 9.10 4.00 0 0 0 0 0 0 0 $98 $100 19.80 14 70 9.50 4.40 0 0 0 0 0 0 0 $100 $102 26.20 15.10 9.80 4.80 0 0 0 0 0 0 0 $102 $104 20.60 15.60 10.30 5.20 .10 0 0 0 0 0 0 $104 $106 21.00 15.90 10.70 5.60 .50 0 0 0 0 0 0 $106 $108 21.40 16.30 11.10 6.00 .90 0 0 0 0 0 0 $108 $110 21.80 16.70 11.50 6.40 1.30 0 0 0 0 0 0 $110 $112 22.20 17.10 11.90 6.80 1.70 0 0 0 0 0 0 $112 $114 22 60 17.50 12.30 7.20 2.10 0 0 0 0 0 0 $114 $116 23.00 17.90 12.70 7.60 2.50 0 0 0 0 0 0 $116 $118 23.40 18.30 13.10 8.00 2.90 0 0 0 0 0 0 $118 $120 23 80 18.70 13.50 8.40 3.30 0 0 0 0 0 0 $120 $124 24.40 19.30 14.10 9.00 3.90 0 0 0 0 0 0 $124 $128 25.20 20.10 14.90 9.80 4.70 0 0 0 0 0 0 $128 $132 26.00 20.90 15.70 10.60 5.50 .40 0 0 0 0 0 $132 $136 26.80 21.70 16.50 11.40 6.30 1.20 0 0 0 0 0 $136 $140 27.60 22.20 17.30 12.20 7.10 2.00 0 0 0 0 0 $140 $144 28.40 23.30 18.10 13.00 7.90 2.80 0 0 0 0 0 $144 $148 23.20 24.10 18.90 13.80 8.70 3.60 0 0 0 0 0 $148 $152 30 00 24 90 19.70 14.60 9.50 4.40 0 0 0 0 0 $152 $156 30.80 25.70 20.50 15.40 10.30 5.20 0 0 0 0 0 $156 $160 31.60 26 50 21.30 16.20 11.40 6.00 .80 0 0 0 0 $160 $164 32.40 27.30 22.10 17.00 11.90 6.80 1.60 0 0 0 0 $164 $168 33.20 26.10 22.90 17.80 12.70 7.60 2.40 0 0 0 0 $168 $172 34.00 28.90 23.70 18.60 13.50 8.40 3.20 0 0 0 0 $172 $176 34.80 29.70 24.50 10.40 14.30 9.20 4.00 0 0 0 0 $176 $180 35.60 30.50 25.30 20.20 15.10 10.00 4.80 0 0 0 0 $180 $184 30.40 31.30 26.10 21.40 15.00 10.80 5.60 .50 0 0 0 $184 $188 37.20 32.10 26.90 21.80 16.70 11.60 6.40 1.30 0 0 0 $188 $192 38.00 32.90 27.70 22.60 17.50 12.40 7.20 2.10 0 0 0 $192 $196 38.80 33.70 28.50 23.40 18.30 13.20 8.00 2.00 0 0 0 $196 $200 30.60 34.50 29.30 24.20 10.10 14.00 8.80 3.70 0 0 0 $200 $210 41.00 35.00 30.70 25.60 20.50 15.40 10.20 5.10 0 0 0 $210 $220 43.00 37.90 32.70 27.60 22.50 17.40 12.20 7.10 2.00 0 0 $220 $230 45.00 39.00 34.70 29.60 24.50 10.40 14.20 9.90 4.00 0 0 $230 $240 47.00 41.90 37.70 31.60 26.50 21.40 16.20 11.10 6.00 .80 0 $240 $250 49.00 43.90 38.70 33.60 28.50 23.40 18.20 13.10 8.00 2.80 0 $250 $260 51.00 45.90 40.70 35.00 30.50 25.40 20.20 15.10 10.00 4.80 0 $260 $270 53.00 47.90 42.70 37.60 32.50 27.40 22.20 17.10 12.00 6.80 1.70 $270 $280 55.00 49.90 44.70 39.60 34.50 20.40 24.20 19.10 14.00 8.80 3.70 $280 $290 57.00 51.90 40.70 41.60 36.50 31.40 26.20 21.10 16.00 10.80 5.70 $290 $300 59.00 53.90 48.70 43.60 38.50 33.40 28.20 23.10 18.00 12.80 7.70 $300 $320 62.00 56.90 51.70 40.60 41.50 30.40 31.20 26.10 21.00 15.80 10.70 $320 $340 66.00 60.90 55.70 50.60 45.50 40.40 35.20 30.10 25.00 19.80 14.70 $340 $360 70.00 64.90 59.70 54.60 40.50 44.40 39.20 34.10 29.00 23.80 18.70 $360 $380 74.00 68.00 63.70 58.60 53.50 48.40 43.20 38.10 33.00 27.80 22.70 $380 $400 78.00 72.90 67.70 62.60 57.50 62.40 47.20 42.10 37.00 31.80 25.70 $400 and over 20 percent of the excess over $400 plus— 80.00 74.90 69.70 64.60 59.50 54.40 49.20 44.10 30.00 33.80 28.70 65 Stat. 477 And the wages are— And the number of withholding exemptions claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 or more The amount of tax to be withheld shall be— $0 $28 20% of wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $28 $30 5.80 .20 0 0 0 0 0 0 0 0 0 $30 $32 6.20 .60 0 0 0 0 0 0 0 0 0 $32 $34 6.60 1.00 0 0 0 0 0 0 0 0 0 $34 $36 7.00 1.40 0 0 0 0 0 0 0 0 0 $35 $38 7.40 1.80 0 0 0 0 0 0 0 0 0 $38 $40 7.80 2.30 0 0 0 0 0 0 0 0 0 $40 $42 8.20 2.00 0 0 0 0 0 0 0 0 0 $42 $44 8.60 3.00 0 0 0 0 0 0 0 0 0 $44 $46 9.00 3.40 0 0 0 0 0 0 0 0 0 $46 $48 9.40 3.80 0 0 0 0 0 0 0 0 0 $48 $50 9.80 4.20 0 0 0 0 0 0 0 0 0 $50 $52 10.20 4.60 0 0 0 0 0 0 0 0 0 $52 $54 10.60 5.00 0 0 0 0 0 0 0 0 0 $54 $56 11.00 5.40 0 0 0 0 0 0 0 0 0 $56 $58 11.40 5.80 .30 0 0 0 0 0 0 0 0 $58 $60 11.80 6.20 .70 0 0 0 0 0 0 0 0 $60 $62 12.20 6.60 1.10 0 0 0 0 0 0 0 0 $62 $64 12.60 7.00 1.50 0 0 0 0 0 0 0 0 $64 $66 13.00 7.40 1.90 0 0 0 0 0 0 0 0 $65 $68 13.40 7.80 2.30 0 0 0 0 0 0 0 0 $68 $70 13.80 8.60 2.70 0 0 0 0 0 0 0 0 $70 $72 14.20 8.60 3.10 0 0 0 0 0 0 0 0 $72 $74 14.60 9.00 3.50 0 0 0 0 0 0 0 0 $74 $76 15.00 9.40 3.90 0 0 0 0 0 0 0 0 $76 $78 15.40 9.80 4.30 0 0 0 0 0 0 0 0 $78 $80 15.80 10.20 4.70 0 0 0 0 0 0 0 0 $80 $82 16.20 10.00 5.10 0 0 0 0 0 0 0 0 $82 $84 16.60 11.00 5.50 0 0 0 0 0 0 0 0 $84 $86 17.00 11.40 5.90 .30 0 0 0 0 0 0 0 $86 $88 17.40 11.80 6.30 .70 0 0 0 0 0 0 0 $88 $90 17.80 12 20 6.70 1.10 0 0 0 0 0 0 0 $90 $92 18.20 12.60 7.10 1.50 0 0 0 0 0 0 0 $92 $94 18.60 13.00 7.60 1.00 0 0 0 0 0 0 0 $94 $96 19.00 13.40 7.90 2.30 0 0 0 0 0 0 0 $96 $98 19.40 13.80 8.30 2.70 0 0 0 0 0 0 0 $98 $100 19.80 14.20 8.70 3.10 0 0 0 0 0 0 0 $100 $102 20.20 14 60 9.10 3.50 0 0 0 0 0 0 0 $102 $104 20.60 15.00 9.50 3.00 0 0 0 0 0 0 0 $104 $106 21.00 15.40 9.90 4.30 0 0 0 0 0 0 0 $106 $108 21.40 15.80 10.30 4.70 0 0 0 0 0 0 0 $108 $110 21.80 10.20 10.70 6.10 0 0 0 0 0 0 0 $110 $112 22.20 10.60 11.10 5.50 0 0 0 0 0 0 0 $112 $114 22.60 17.00 11.50 5.90 .40 0 0 0 0 0 0 $114 $116 23.00 17 40 11.00 6.30 .80 0 0 0 0 0 0 $116 $118 23.40 17.80 12 30 6.70 1.20 0 0 0 0 0 0 $118 $120 23.80 18.20 12.70 7.10 1.60 0 0 0 0 0 0 $120 $124 24.40 18.80 13.30 7.70 2.20 0 0 0 0 0 0 $124 $128 25.20 19.60 14.10 8.50 3.00 0 0 0 0 0 0 $128 $132 26.00 20.40 14.90 9.30 3.80 0 0 0 0 0 0 $132 $136 26.80 21.20 15.70 10.10 4.60 0 0 0 0 0 0 $136 $140 27.60 22.00 16.50 10.90 5.40 0 0 0 0 0 0 $140 $144 28.40 22.80 17.30 11.70 6.20 .60 0 0 0 0 0 $144 $148 29.20 23.60 18.10 12.50 7.00 1.40 0 0 0 0 0 $148 $152 30.00 24.40 18.90 13.30 7.00 2.20 0 0 0 0 0 $152 $156 30.80 25.20 19.70 14.10 8.60 3.00 0 0 0 0 0 $156 $160 31.60 26.00 20.50 34.30 9.40 3.80 0 0 0 0 0 $160 $164 32.40 26.80 21.30 15.70 10.20 4.00 0 0 0 0 0 $161 $166 33.20 27.60 22.10 16.50 11.00 5.40 0 0 0 0 0 $168 $172 34.00 28.40 22.90 17.30 11.80 6.20 .70 0 0 0 0 $172 $178 34.80 30.20 23.70 18.10 12.60 7.00 1.50 0 0 0 0 $176 $180 35.60 30 00 24.50 18.90 13.40 7.80 2.30 0 0 0 0 $180 $184 30.40 30.80 25.30 19.70 14.20 8.60 3.10 0 0 0 0 $184 $188 37.20 31.60 26.10 20.50 16.00 9.40 3.90 0 0 0 0 $188 $192 38.00 32.40 26.00 21.30 15.80 10.20 4.70 0 0 0 0 $192 $196 38.80 33.20 27.70 21 10 16.60 11.00 5.50 0 0 0 0 $196 $200 39.60 34.00 28 50 22.10 17.40 11.80 6.30 .70 0 0 0 $200 $210 41.00 35.40 29.90 24.30 18.80 13.20 7.70 2.10 0 0 0 $210 $220 43.00 37.40 31.90 26.30 20.80 15.20 9.70 4.10 0 0 0 $220 $230 45.00 39.40 33.00 28.30 22.80 17.20 11.70 6.10 .60 0 0 $230 $240 47.00 41.40 35.90 30.30 24.80 19.20 13.70 8.10 2.60 0 0 $240 $250 49.00 43.40 37.90 32.30 26.80 21.20 15.70 10.10 4.60 0 0 $250 $260 51.00 45.40 39.00 34.30 28.80 23.20 17.70 12.10 6.60 1.00 0 $260 $270 53.00 47.40 41.90 36.30 30.80 25.20 19.70 14.10 8.60 3.00 0 $270 $280 55.00 49.40 43.90 38.30 32.80 27.20 21.70 16.10 10.60 5.00 0 $280 $290 57.00 51.40 46.90 40.30 34.80 29.20 23.70 18.10 12.60 7.00 1.40 $290 $300 59.00 53.40 47.90 42.30 36.80 31.20 25.70 20.10 14.60 9.00 3.40 $300 $320 62.00 56.40 50.00 45.30 38.80 34.20 28.70 23.10 17.60 12.00 6.40 $320 $340 66.00 60.40 64.00 49.30 43.80 30.20 32.70 27.10 21.60 16.00 10.40 $340 $360 70.00 64.40 58.90 53.30 47.80 42.20 36.70 31.10 25.60 20.00 14.40 $360 $380 74.00 68.40 62.90 57.30 51.80 46.20 40.70 35.10 29.60 24.00 18.40 $380 $400 78.00 72.40 66.90 61.30 55.80 50.20 44.70 30.10 33.60 28.00 22.40 $400 $420 82.00 76.40 70.90 65.30 59.80 54.20 48.70 43.10 87.60 32.00 28.40 $420 $440 86.00 80.40 74.90 69.30 63.80 58.20 52.70 47.30 41.60 36.00 30.40 $440 $460 90.00 84.40 78.90 73.30 67.80 62.20 56.70 51.10 45.60 40.00 34.40 $460 $480 94.00 88.40 82.90 77.30 71.80 66.20 60.70 65.19 49.60 44.00 38.40 $480 $500 98.00 92.40 86.90 81.30 75.80 70.20 64.70 59.10 53.60 48.00 42.40 $500 and over 20 percent of the excess over $500 plan— 100.00 94.40 88.90 83.30 77.00 72.20 66.70 61.10 55.60 50.60 44.40 65 Stat. 478 And the wages are— And the number of withholding exemptions claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 or more The amount of tax to be withheld shall be— $0 $56 20% ad wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $56 $60 11.60 .50 0 0 0 0 0 0 0 0 0 $60 $64 12.40 1.30 0 0 0 0 0 0 0 0 0 $64 $68 13.20 2.10 0 0 0 0 0 0 0 0 0 $68 $72 14.00 2.90 0 0 0 0 0 0 0 0 0 $72 $76 14.80 3.70 0 0 0 0 0 0 0 0 0 $76 $80 15.60 4.50 0 0 0 0 0 0 0 0 0 $80 $84 16.40 5.30 0 0 0 0 0 0 0 0 0 $84 $88 17.20 6.10 0 0 0 0 0 0 0 0 0 $88 $92 18.00 6.90 0 0 0 0 0 0 0 0 0 $92 $96 18.80 7.70 0 0 0 0 0 0 0 0 0 $96 $100 19.60 8.50 0 0 0 0 0 0 0 0 0 $100 $104 20.40 9.30 0 0 0 0 0 0 0 0 0 $104 $108 21.20 10.10 0 0 0 0 0 0 0 0 0 $108 $112 22.00 10.90 0 0 0 0 0 0 0 0 0 $112 $116 22.80 11.70 .60 0 0 0 0 0 0 0 0 $116 $120 23.60 12.50 1.40 0 0 0 0 0 0 0 0 $120 $124 24.40 13.30 2.20 0 0 0 0 0 0 0 0 $124 $128 25.20 14.10 3.00 0 0 0 0 0 0 0 0 $128 $132 26.00 14.90 3.80 0 0 0 0 0 0 0 0 $132 $136 26.80 15.70 4.60 0 0 0 0 0 0 0 0 $136 $140 27.60 16.50 5.40 0 0 0 0 0 0 0 0 $140 $144 28.40 17.30 6.20 0 0 0 0 0 0 0 0 $144 $148 29.20 18.10 7.00 0 0 0 0 0 0 0 0 $148 $152 30.00 18.90 7.80 0 0 0 0 0 0 0 0 $152 $156 30.80 19.70 8.60 0 0 0 0 0 0 0 0 $156 $160 31.60 20.50 9.40 0 0 0 0 0 0 0 0 $160 $164 32.40 21.30 10.20 0 0 0 0 0 0 0 0 $164 $168 33.20 22.10 11.00 0 0 0 0 0 0 0 0 $168 $172 34.00 22.90 11.80 .70 0 0 0 0 0 0 0 $172 $176 34.80 23.70 12.60 1.50 0 0 0 0 0 0 0 $176 $180 35.60 24.50 13.40 2.30 0 0 0 0 0 0 0 $180 $184 36.40 25.30 14.20 3.10 0 0 0 0 0 0 0 $184 $188 37.20 26.10 15.00 3.90 0 0 0 0 0 0 0 $188 $192 38.00 26.90 15.80 4.70 0 0 0 0 0 0 0 $192 $196 38.80 27.70 16.60 5.50 0 0 0 0 0 0 0 $196 $200 39.60 28.50 17.40 6.30 0 0 0 0 0 0 0 $200 $204 40.40 29.30 18.20 7.10 0 0 0 0 0 0 0 $204 $208 41.20 30.10 19.00 7.90 0 0 0 0 0 0 0 $208 $212 42.00 30.90 19.80 8.70 0 0 0 0 0 0 0 $212 $216 42.80 31.70 20.60 9.50 0 0 0 0 0 0 0 $216 $220 43.60 32.50 21.40 10.30 0 0 0 0 0 0 0 $220 $224 44.40 33.30 22.20 11.10 0 0 0 0 0 0 0 $224 $228 45.20 34.10 23.00 11.90 .80 0 0 0 0 0 0 $228 $232 46.00 34.90 23.80 12.70 1.60 0 0 0 0 0 0 $232 $236 46.80 35.70 24.60 13.50 2.40 0 0 0 0 0 0 $236 $240 47.60 36.50 25.40 14.30 3.20 0 0 0 0 0 0 $240 $248 48.80 37.70 26.60 15.50 4.40 0 0 0 0 0 0 $248 $256 50.40 39.30 28.20 17.10 6.00 0 0 0 0 0 0 $256 $264 52.00 40.90 29.80 18.70 7.60 0 0 0 0 0 0 $264 $272 53.60 42.50 31.40 20.30 9.20 0 0 0 0 0 0 $272 $280 55.20 44.10 33.00 21.90 10.80 0 0 0 0 0 0 $280 $288 56.80 45.70 34.60 23.50 12.40 1.20 0 0 0 0 0 $288 $296 58.40 47.30 36.20 25.10 14.00 2.80 0 0 0 0 0 $296 $304 60.00 48.90 37.80 26.70 15.60 4.50 0 0 0 0 0 $304 $312 61.60 50.50 39.40 28.30 17.20 6.10 0 0 0 0 0 $312 $320 63.20 52.10 41.00 29.90 18.80 7.70 0 0 0 0 0 $320 $328 64.80 53.70 42.60 31.50 20.40 9.30 0 0 0 0 0 $328 $336 66.40 55.30 44.20 33.10 22.00 10.80 0 0 0 0 0 $336 $344 68.00 56.90 45.80 34.70 23.60 12.40 1.30 0 0 0 0 $344 $352 69.60 58.50 47.40 36.30 25.20 14.00 2.90 0 0 0 0 $352 $360 71.20 60.10 49.00 37.90 26.80 15.60 4.50 0 0 0 0 $360 $368 72.80 61.70 50.60 39.50 28.40 17.20 6.10 0 0 0 0 $368 $376 74.40 63.30 52.20 41.10 30.00 18.80 7.70 0 0 0 0 $376 $384 76.00 64.90 53.80 42.70 31.60 20.40 9.30 0 0 0 0 $384 $392 77.60 66.50 55.40 44.30 33.20 22.00 10.90 0 0 0 0 $392 $400 79.20 68.10 57.00 45.90 34.80 23.60 12.50 1.40 0 0 0 $400 $420 82.00 70.90 59.80 48.70 37.60 26.40 15.30 4.20 0 0 0 $420 $440 86.00 74.90 63.80 52.70 41.60 30.40 19.30 8.20 0 0 0 $440 $460 90.00 78.90 67.80 56.70 45.60 34.40 23.30 12.20 1.10 0 0 $460 $480 94.00 82.90 71.80 60.70 49.60 38.40 27.30 16.20 5.10 0 0 $480 $500 98.00 86.90 75.80 64.70 53.60 42.40 31.30 20.20 9.10 0 0 $500 $520 102.00 90.90 79.80 68.70 57.60 46.40 35.30 24.20 13.10 2.00 0 $520 $540 106.00 94.90 83.80 72.70 61.60 50.40 39.30 28.20 17.10 6.00 0 $540 $560 110.00 98.90 87.80 76.70 65.60 54.40 43.30 32.20 21.10 10.00 0 $560 $580 114.00 102.90 91.80 80.70 69.00 58.40 47.30 36.20 25.10 14.00 3.90 $580 $600 118.00 105.90 95.80 84.70 73.60 62.40 51.30 40.20 29.10 18.00 6.90 $600 $640 124.00 112.90 101.80 90.70 79.60 68.40 57.30 46.30 35.10 24.00 12.90 $640 $680 132.00 120.90 117.80 98.70 87.60 76.40 65.30 54.20 43.10 32.00 20.90 $680 $720 140.00 128.90 125.80 106.70 95.60 84.40 73.30 62.20 51.10 40.00 28.90 $720 $760 148.00 136.90 133.80 114.70 103.60 92.40 81.30 70.20 59.10 48.00 36.90 $760 $800 156.00 144.90 133.80 122.70 111.60 100.40 89.30 78.20 67.10 56.00 44.90 $800 $840 164.00 152.90 141.80 130.70 119.60 108.40 97.30 86.20 75.10 64.00 52.90 $840 $880 172.00 160.90 149.80 138.70 127.60 116.40 105.30 94.20 83.10 72.00 60.00 $880 $920 180.00 168.90 157.80 146.70 135.60 124.40 113.30 102.20 91.10 80.00 68.00 $920 $960 188.00 176.90 165.80 154.70 143.60 132.40 121.30 110.20 99.10 88.00 76.90 $960 $1000 196.00 184.90 173.80 162.70 151.60 140.40 129.30 118.20 107.10 96.00 84.90 $1,000 and over 20 percent of the excess over $1.000 plus— 200.00 188.90 177.80 166.70 155.60 144.40 133.30 122.20 111.10 100.00 88.90 65 Stat. 479 And the wages are— And the number of withholding exemptions claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 or more The amount of tax to be withheld shall be— $0 $2.00 20 % of wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2.00 $2.25 .40 .05 0 0 0 0 0 0 0 0 0 $2.25 $2.50 .45 .10 0 0 0 0 0 0 0 0 0 $2.50 $2.75 .50 .15 0 0 0 0 0 0 0 0 0 $2.75 $3.00 .55 .20 0 0 0 0 0 0 0 0 0 $3.00 $3.25 .60 .25 0 0 0 0 0 0 0 0 0 $3.25 $3.50 .65 .30 0 0 0 0 0 0 0 0 0 $3.50 $3.75 .70 .35 0 0 0 0 0 0 0 0 0 $3.75 $4.00 .75 .40 .05 0 0 0 0 0 0 0 0 $4.00 $4.25 .80 .45 .10 0 0 0 0 0 0 0 0 $4.25 $4.50 .85 .50 .15 0 0 0 0 0 0 0 0 $4.50 $4.75 .90 .55 .20 0 0 0 0 0 0 0 0 $4.75 $5.00 .95 .60 .25 0 0 0 0 0 0 0 0 $5.00 $5.25 1.00 .65 .30 0 0 0 0 0 0 0 0 $5.25 $5.50 1.05 .70 .35 0 0 0 0 0 0 0 0 $5.50 $5.75 1.10 .75 .40 .05 0 0 0 0 0 0 0 $5.75 $6.00 1.15 .80 .45 .10 0 0 0 0 0 0 0 $6.00 $6.25 1.20 .85 .50 .15 0 0 0 0 0 0 0 $6.25 $6.50 1.25 .90 .55 .20 0 0 0 0 0 0 0 $6.50 $6.75 1.30 .95 .60 .25 0 0 0 0 0 0 0 $6.75 $7.00 1.35 1.00 .65 .30 0 0 0 0 0 0 0 $7.00 $7.25 1.40 1.05 .70 .35 0 0 0 0 0 0 0 $7.25 $7.50 1.45 1.10 .75 .40 0 0 0 0 0 0 0 $7.50 $7.75 1.50 1.15 .80 .45 .05 0 0 0 0 0 0 $7.75 $8.00 1.55 1.20 .85 .50 .10 0 0 0 0 0 0 $8.00 $8.25 1.60 1.25 .90 .55 .15 0 0 0 0 0 0 $8.25 $8.50 1.65 1.30 .95 .60 .20 0 0 0 0 0 0 $8.50 $8.75 1.70 1.35 1.00 .65 .25 0 0 0 0 0 0 $8.75 $9.00 1.75 1.40 1.05 .70 .30 0 0 0 0 0 0 $9.00 $9.25 1.80 1.45 1.10 .75 .35 0 0 0 0 0 0 $9.25 $9.50 1.85 1.50 1.15 .80 .40 .05 0 0 0 0 0 $9.50 $9.75 1.90 1.55 1.20 .85 .45 .10 0 0 0 0 0 $9.75 $10.00 1.95 1.60 1.25 .90 .50 .16 0 0 0 0 0 $10.00 $10.50 2.05 1.70 1.30 .95 .60 .20 0 0 0 0 0 $10.50 $11.00 2.15 1.80 1.40 1.05 .70 .30 0 0 0 0 0 $11.00 $11.50 2.25 1.90 1.50 1.15 .80 .40 .05 0 0 0 0 $11.50 $12.00 2.35 2.00 1.60 1.25 .90 .50 .15 0 0 0 0 $12.00 $12.50 2.45 2.10 1.70 1.35 1.00 .60 .25 0 0 0 0 $12.50 $13.00 2.55 2.20 1.80 1.45 1.10 .70 .35 0 0 0 0 $13.00 $13.50 2.65 2.30 1.90 1.55 1.20 .80 .45 .10 0 0 0 $13.50 $14.00 2.75 2.40 2.00 1.65 1.30 .90 .55 .20 0 0 0 $14.00 $14.50 2.85 2.50 2.10 1.75 1.40 1.00 .65 .30 0 0 0 $14.50 $15.00 2.95 2.60 2.20 1.85 1.50 1.10 .75 .40 .05 0 0 $15.00 $15.50 3.05 2.70 2.30 1.95 1.60 1.20 .86 .50 .15 0 0 $15.50 $16.00 3.15 2.80 2.40 2.05 1.70 1.30 .96 .60 .25 0 0 $16.00 $16.50 3.25 2.90 2.50 2.15 1.80 1.40 1.05 .70 .35 0 0 $16.50 $17.00 3.35 3.00 2.60 2.25 1.90 1.50 1.15 .80 .45 .05 0 $17.00 $17.50 3.45 3.10 2.70 2.35 2.00 1.60 1.25 .90 .65 .15 0 $17.50 $18.00 3.55 3.20 2.80 2.45 2.10 1.70 1.35 1.00 .65 .25 0 $18.00 $18.50 3.65 3.30 2.90 2.55 2.20 1.80 1.45 1.10 .75 .35 0 $18.50 $19.00 3.75 3.40 3.00 2.65 2.30 1.90 1.55 1.20 .85 .45 .10 $19.00 $19.50 3.85 3.50 3.10 2.75 2.40 2.00 1.65 1.30 .95 .55 .20 $19.50 $20.00 3.95 3.60 3.20 2.85 2.50 2.10 1.75 1.40 1.05 .65 .30 $20.00 $21.00 4.10 3.75 3.35 3.00 2.65 2.25 1.95 1.55 1.20 .80 .45 $21.00 $22.00 4.30 3.95 3.55 3.20 2.85 2.45 2.15 1.75 1.40 1.00 .05 $22.00 $23.00 4.50 4.15 3.75 3.40 3.05 2.65 2.30 1.95 1.60 1.20 .85 $23.00 $24.00 4.70 4.35 3.95 3.60 3.25 2.85 2.50 2.15 1.80 1.40 1.05 $24.00 $25.00 4.90 4.55 4.15 3.80 3.45 3.05 2.70 2.35 2.00 1.60 1.25 $25.00 $26.00 5.10 4.75 4.35 4.00 3.65 3.25 2.90 9.55 2.20 1.80 1.45 $26.00 $27.00 5.30 4.95 4.55 4.20 3.85 3.45 3.10 2.75 2.40 2.00 1.65 $27.00 $28.00 5.50 5.15 4.75 4.40 4.05 3.65 3.30 2.95 2.60 2.20 1.85 $28.00 $29.00 5.70 5.35 4.95 4.60 4.25 3.85 3.50 3.15 2.80 2.40 2.05 $29.00 $30.00 5.90 5.55 5.15 4.80 4.45 4.06 3.70 3.35 3.00 2.60 2.25 $30 and over 20 percent of the excess over $30 plus— 5.00 5.65 5.25 4.90 4.55 4.15 3.80 3.45 3.10 2.70 2.35 65 Stat. 480 “(B) Wages paid after December 31, 1953.—At the election of the employer with respect to any employee, the employer shall deduct and withhold upon the wages paid to such employee after December 31, 1953, a tax determined in accordance with the following tables, which shall be in lieu of the tax required to be deducted and withheld under subsection (a):”.