INCOME TAX COLLECTED AT SOURCE.

SECTION 101. INCOME TAX COLLECTED AT SOURCE. (a) Percentage Method of Withholding.—Subsection (a) of section 3402 (relating to requirement of withholding) is amended to read as follows: “(a) Requirement of Withholding.— Every employer making payment of wages shall deduct and withhold upon such wages (except as otherwise provided in this section) a tax determined in accordance with the following tables. For purposes of applying such tables, the term ‘the amount of wages’ means the amount by which the wages exceed the number of withholding exemptions claimed, multiplied by the amount of one such exemption as shown in the table in subsection (b)(1): “Table 1— If the payroll period with respect to an employee is WEEKLY “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $4 0. Over $4 but not over $13 14% of excess over $4. Over $13 but not over $23 $1.26 plus 15% of excess over $13. Over $23 but not over $85 $2.76 plus 17% of excess over $23. Over $85 but not over $168 $13.30 plus 20% of excess over $85. Over $169 but not over $212 $30.10 plus 25% of excess over $169. Over $212 $40.85 plus 30% of excess over $212. 80 Stat. 39 “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $4 0. Over $4 but not over $23 14% of excess over $4. Over $28 but not over $85 $2.66 plus 15% of excess over $23. Over $85 but not over $169 $11.96 plus 17% of excess over $85. Over $169 but not over $240 $26.24 plus 20% of excess over $169. Over $240 but not over $423 $60.44 plus 25% of excess over $340. Over $423 $81.19 plus 30% of excess over $423. “Table 2— If the payroll period with respect to an employee is BIWEEKLY “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $8 0. Over $8 but not over $27 14% of excess over $8. Over $27 but not over $46 $2.66 plus 15% of excess over $27. Over $46 but not over $169 $5.51 plus 17% of excess over $46. Over $169 but not over $338 $26.42 plus 20% of excess over $169. Over $338 but not over $423 $60.22 plus 25% of excess over $338. Over $423 $81.47 plus 30% of excess over $423. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $8 0. Over $8 but not over $46 14% of excess over $8. Over $46 but not over $169 $5.32 plus 15% of excess over $46. Over $169 but not over $338 $23.77 plus 17% of excess over $169. Over $338 but not over $681 $52.50 plus 20% of excess over $338. Over $681 but not over $864 $121.10 plus 25% of excess over $681. Over $486 $162.35 plus 30% of excess over $846. “Table 3— If the payroll period with respect to an employee is SEMIMONTHLY “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $8 0. Over $8 but not over $29 14% of excess over $8. Over $29 but not over $50 $2.94 plus 15% of excess over $29. Over $50 but not over $183 $6.09 plus 17% of excess over $50. Over $183 but not over $367 $28.70 plus 20% of excess over $183. Over $367 but not over $485 $65.50 plus 25% of excess over $367. Over $458 $88.25 plus 30% of excess over $458. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $8 0. Over $8 but not over $50 14% of excess over $8. Over $50 but not over $183 $5.88 plus 15% of excess over $50. Over $183 but not over $367 $25.83 plus 17% of excess over $183. Over $367 but not over $738 $57.11 plus 20% of excess over $367. Over $738 but not over $917 $131.31 plus 25% of excess over $738. Over $917 $176.06 plus 30% of excess over $917. “Table 4— If the payroll period with respect to an employee is MONTHLY “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $17 0. Over $17 but not over $58 14% of excess over $17. Over $58 but not over $100 $5.74 plus 15% of excess over $58. Over $100 but not over $367 $12.04 plus 17% of excess over $100. Over $367 but not over $733 $57.43 plus 20% of excess over $367. Over $733 but not over $917 $130.63 plus 25% of excess over $733. Over $917 $176.63 plus 30% of excess over $917. 80 Stat. 40 “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $17 0. Over $17 but not over $100 14% of excess over $17. Over $100 but not over $367 $11.62 plus 15% of excess over $100. Over $367 but not over $733 $51.67 plus 17% of excess over $367. Over $733 but not over $1,475 $113.89 plus 20% of excess over $733. Over $1,475 but not over $1,833 $262.29 plus 25% of excess over $1,475. Over $1,833 $351.79 plus 30% of excess over $1,833. “Table 5— If the payroll period with respect to an employee is QUARTERLY “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $50 0. Over $50 but not over $175 14% of excess over $50. Over $175 but not over $300 $17.50 plus 15% of excess over $175. Over $300 but not over $1,100 $36.25 plus 17% of excess over $300. Over $1,100 but not over $2,200 $175.25 plus 20% of excess over $1,100. Over $2,200 but not over $2,750 $392.25 plus 25% of excess over $2,200. Over $2,750 $529.75 plus 30% of excess over $2,750. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $50 0. Over $50 but not over $300 14% of excess over $50. Over $300 but not over $1,100 $35.00 plus 15% of excess over $300. Over $1.100 but not over $2,200 $155 plus 17% of excess over $1,100. Over $2,200 but not over $4,425 $342.42 plus 20% of excess over $2,200. Over $4,425 but not over $5,500 $787 plus 25% of excess over $4,425. Over $5,500 $1,055 plus 30% of excess over $5,500. “Table 6— If the payroll period with respect to an employee is SEMIANNUAL “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $100 0. Over $100 but not over $350 14% of excess over $100. Over $350 but not over $600 $35.00 plus 15% of excess over $350. Over $600 but not over $2,200 $72.50 plus 17% of excess over $600. Over $2,200 but not over $4,400 $344.50 plus 20% of excess over $2,200. Over $4,400 but not over $5,500 $784.50 plus 25% of excess over $4,400. Over $5,500 $1,059.50 plus 30% of excess over $5,500. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $100 0. Over $100 but not over $600 14% of excess over $100. Over $600 but not over $2,200 $70 plus 15% of excess over $600. Over $2,200 but not over $4,400 $310 plus 17% of excess over $2,200. Over $4,400 but not over $8,850 $684 plus 20% of excess over $4,400. Over $8,850 but not over $11,000 $1,574 plus 25% of excess over $8,850. Over $11,000 $2,111.50 plus 30% of excess over $11,000. 80 Stat. 41 “Table 7— If the payroll period with respect to an employee is ANNUAL “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $200 0. Over $200 but not over $700 14% of excess over $200. Over $700 but not over $1,200 $70 plus 15% of excess over $700. Over $1,200 but not over $4,400 $145 plus 17% of excess over $1,200. Over $4,400 but not over $8.800 $689 plus 20% of excess over $4,400. Over $8,800 but not over $11,000 $1,569 plus 25% of excess over $8,800. Over $11,000 $2,119 plus 30% of excess over $11,000. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $200 0. Over $200 but not over $1,200 14% of excess over $200. Over $1,200 but not over $4,400 $140 plus 15% of excess over $1,200. Over $4,400 but not over $8,800 $620 plus 17% of excess over $4,400. Over $8,800 but not over $17,700 $1,368 plus 20% of excess over $8,800. Over $17,700 but not over $22,000 $3,148 plus 25% of excess over $17,700. Over $22,000 $4,223 plus 30% of excess over $22,000. “Table 8— If the payroll period with respect to an employee is a DAILY payroll period or a miscellaneous payroll period “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $0.50 0. Over $0.50 but not over $1.90 14% of excess over $0.50. Over $1.90 but not over $3.30 $0.20 plus 15% of excess over $1.90. Over $3.30 but not over $12.10 $0.41 plus 17% of excess over $3.30 Over $12.10 but not over $24.10 $1.91 plus 20% of excess over $12.10. Over $24.10 but not over $30.10 $4.31 plus 25% of excess over $24.10. Over $30.10 $5.81 plus 30% of excess over $30.10. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $0.50 0. Over $0.50 but not over $3.30 14% of excess over $0.50. Over $3.30 but not over $12.10 $0.39 plus 15% of excess over $3.30. Over $12 but not over $24.10 $1.71 plus 17% of excess over $12.10. Over $24.10 but not over $48.50 $1.71 plus 20% of excess over $24.10 Over $48.50 but not over $60.30 $8.63 plus 25% of excess over $48.50 Over $60.30 $11.58 plus 30% of excess over $60.30. (b) Amount of Withholding Exemption.— Paragraph (1) of section 3402(b) (relating to percentage method withholding table) is amended by striking out the table set forth therein and inserting the following table in lieu thereof: “Percentage Method Withholding Table Payroll period Amount of one withholding exemption: Weekly $13.50. Biweekly 26.90. Semimonthly 29.20. Monthly 58.30. Quarterly 175.00. Semiannual 350.00. Annual 700.00. Daily or miscellaneous (per day of such period). 1.90.” (c) Wage Bracket Withholding.— Paragraph (1) of section 3402(c) (relating to wage bracket withholding) is amended by strik-80 Stat. 42ing out the tables set forth therein and inserting the following tables in lieu thereof: “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $0 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4 $5 .10 0 0 0 0 0 0 0 0 0 0 $5 $6 .20 0 0 0 0 0 0 0 0 0 0 $6 $7 .40 0 0 0 0 0 0 0 0 0 0 $7 $8 .50 0 0 0 0 0 0 0 0 0 0 $8 $9 .70 0 0 0 0 0 0 0 0 0 0 $9 $10 .80 0 0 0 0 0 0 0 0 0 0 $10 $11 .90 0 0 0 0 0 0 0 0 0 0 $11 $12 1.10 0 0 0 0 0 0 0 0 0 0 $12 $13 1.20 0 0 0 0 0 0 0 0 0 0 $13 $14 1.40 0 0 0 0 0 0 0 0 0 0 $11 $15 1.80 0 0 0 0 0 0 0 0 0 0 $15 $16 1.70 0 0 0 0 0 0 0 0 0 0 $16 $17 1.80 0 0 0 0 0 0 0 0 0 0 $17 $18 2.00 0 0 0 0 0 0 0 0 0 0 $18 $19 2.10 .20 0 0 0 0 0 0 0 0 0 $19 $20 2.30 .30 0 0 0 0 0 0 0 0 0 $20 $21 2.40 .40 0 0 0 0 0 0 0 0 0 $21 $22 2.60 .60 0 0 0 0 0 0 0 0 0 $22 $23 2.70 .70 0 0 0 0 0 0 0 0 0 $23 $24 2.90 .90 0 0 0 0 0 0 0 0 0 $24 $25 8.00 1.00 0 0 0 0 0 0 0 0 0 $25 $26 3.20 1.10 0 0 0 0 0 0 0 0 0 $26 $27 3.40 1.30 0 0 0 0 0 0 0 0 0 $27 $28 3.50 1.40 0 0 0 0 0 0 0 0 0 $28 $29 1.70 1.80 0 0 0 0 0 0 0 0 0 $29 $30 3.90 1.70 0 0 0 0 0 0 0 0 0 $30 $31 4.10 1.90 0 0 0 0 0 0 0 0 0 $31 $32 4.20 2.00 .10 0 0 0 0 0 0 0 0 $32 $33 4.40 2.20 .20 0 0 0 0 0 0 0 0 $33 $34 4.60 2.80 .40 0 0 0 0 0 0 0 0 $34 $35 4.70 2.50 .50 0 0 0 0 0 0 0 0 $35 $36 4.90 2.60 .70 0 0 0 0 0 0 0 0 $36 $37 5.10 2.80 .80 0 0 0 0 0 0 0 0 $87 $38 5.20 3.00 .90 0 0 0 0 0 0 0 0 $38 $39 5.40 3.10 1.10 0 0 0 0 0 0 0 0 $38 $40 5.60 3.30 1.20 0 0 0 0 0 0 0 0 $40 $41 6.80 3.50 1.40 0 0 0 0 0 0 0 0 $41 $42 5.90 3.60 1.50 0 0 0 0 0 0 0 0 $42 $43 6.10 3.80 1.70 0 0 0 0 0 0 0 0 $43 $44 6.30 4.00 1.80 0 0 0 0 0 0 0 0 $44 $45 6.40 4.10 2.00 0 0 0 0 0 0 0 0 $45 $46 6.60 4.30 2.10 .20 0 0 0 0 0 0 0 $46 $47 6.80 4.50 2.30 .30 0 0 0 0 0 0 0 $47 $48 6.90 4.70 2.40 .50 0 0 0 0 0 0 0 $48 $49 7.10 4.80 2.60 .60 0 0 0 0 0 0 0 $49 $50 7.30 6.00 2.70 .70 0 0 0 0 0 0 0 $50 $51 7.50 5.20 2.90 .90 0 0 0 0 0 0 0 $51 $52 7.60 5.30 3.00 1.00 0 0 0 0 0 0 0 $52 $53 7.80 5.50 3.20 1.20 0 0 0 0 0 0 0 $53 $54 8.00 5.70 3.40 3.30 0 0 0 0 0 0 0 $54 $55 8.10 5.80 3.60 1.40 0 0 0 0 0 0 0 $55 $56 8.30 6.00 3.70 1.60 0 0 0 0 0 0 0 $56 $57 8.50 6.20 3.90 1.70 0 0 0 0 0 0 0 $57 $58 8.60 6.40 4..10 1.90 0 0 0 0 0 0 0 $58 $59 8.80 6.50 4.20 2.00 .10 0 0 0 0 0 0 $59 $60 9.00 6.70 4.40 2.20 .80 0 0 0 0 0 0 $60 $62 9.20 6.00 4.70 1.40 .60 0 0 0 0 0 0 $62 $64 9.60 7.30 5.00 2.70 .70 0 0 0 0 0 0 $64 $66 9.90 7.60 5.30 3.10 1.00 0 0 0 0 0 0 $66 $68 10.30 8.00 6.70 3.40 1.80 0 0 0 0 0 0 $68 $70 10.60 8.30 6.00 3.70 1.60 0 0 0 0 0 0 $70 $72 10.90 8.00 6.40 4.10 1.90 0 0 0 0 0 0 $72 $74 11.30 9.00 6.70 4.40 2.20 .30 0 0 0 0 0 $74 $76 11.00 9.30 7.00 4.80 2.50 .50 0 0 0 0 0 $76 $78 12.00 9.70 7.40 5.10 2.80 .80 0 0 0 0 0 $78 $80 12.30 10.00 7.70 5.40 3.10 1.10 0 0 0 0 0 $80 $82 12.00 10.80 8.10 5.80 3.50 1.40 0 0 0 0 0 $82 $84 13.00 10.70 8.40 6.10 3.30 1.70 0 0 0 0 0 $84 $86 13.30 11.00 8.70 6.50 4.20 2.00 10 0 0 0 0 $86 $88 13.70 11.40 9.10 6.80 4.50 2.30 .30 0 0 0 0 188 $90 14.10 11.70 9.40 7.10 4.80 2.60 .60 0 0 0 0 $90 $92 14.50 12.00 9.80 7.50 5.20 2.90 .90 0 0 0 0 $92 $94 14.90 12.40 10.10 7.80 5.50 3.20 1.20 0 0 0 0 $94 $96 15.30 12.70 10.40 8.20 6.20 3.60 1.50 0 0 0 0 $96 $98 15.70 13.10 10.80 8.50 6.20 3.90 1.80 0 0 0 0 $98 $100 16.10 13.40 11.10 8.80 6.50 4.30 2.10 .10 0 0 0 $100 $105 16.80 14.10 11.70 9.40 7.10 4.80 2.60 .60 0 0 0 $106 $110 17.80 15.10 12.00 10.30 8.00 6.70 3.40 1.30 0 0 0 $110 $116 18.80 16.10 13.40 11.00 8.80 6.50 4.30 2.10 .10 0 0 $115 $120 19.80 17.10 14.40 12.00 9.70 7.40 5.10 2.80 .80 0 0 80 Stat. 43 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $120 $125 $20.80 $18.10 115.40 112.80 110.50 $8.20 16.00 13.70 $1.50 $0 $0 $125 $130 2180 19.10 16.40 13.80 11.40 9.10 6.80 4.50 2.30 .40 0 $10 $130 22.80 20.10 17.40 14.80 12.20 9.00 7.70 5.40 3.10 1.10 0 $135 $140 23.80 21.10 18.40 15.80 13.10 10.80 8.50 6.20 3.90 1.80 0 $140 $45 24.80 22.10 19.40 16.80 14.10 11.00 9.40 7.10 4.80 2.50 .60 $145 $50 25.80 23.10 20.40 17.80 15.10 12.50 10.20 7.90 5.60 3.30 1.30 $150 $160 27.30 24.60 21.90 19.30 16.60 13.90 11.50 9.20 6.90 4.50 2.40 $160 $170 29.30 26.60 23.90 21.30 18.60 16.90 13.20 10.90 8.60 6.30 4.00 $170 $180 31.60 28.60 25.90 23.30 20.60 17.90 15.20 12.60 10.30 8.00 6.70 $180 $190 34.10 30.80 27.00 25.30 22.60 19.00 17.20 14.50 12.00 9.70 7.40 $190 $200 36.60 83.30 29.90 27.80 24.60 21.90 19.20 16.50 13.80 11.40 9.10 $200 $210 39.10 35.80 32.40 20.30 26.60 23.90 21.20 18.50 16.80 13.10 10.80 $210 $22 41.80 38.30 34.90 31.50 28.60 25.90 23.20 20.50 17.80 15.10 12.50 $220 $230 44.80 40.00 37.40 34.00 30.70 27.90 26.20 22.50 19.80 17.10 14.40 $230 $240 47.80 43.80 39.00 36.50 33.20 20.90 27.20 24.50 21.80 19.10 16.40 $240 $250 50.80 40.80 42.70 39.00 35.70 32.30 29.20 26.50 23.80 21.10 18.40 $250 $260 53.80 48.80 45.70 41.70 38.20 34.80 31.40 28.50 25.80 23.10 20.40 $260 $270 50.80 52.80 48.70 44.70 40.70 37.30 33.90 30.60 27.00 25.10 22.40 $270 $280 69.80 55.80 51.70 47.79 43.60 30.80 36.40 33.10 20.80 27.10 24.40 $280 $290 62.80 58.80 54.70 M.70 46.60 42.60 38.90 35.60 32.20 29.10 26.40 $290 $300 65.80 01.80 57.70 53.70 40.60 45.60 41.60 38.10 34.70 31.30 28.40 $300 $310 63.80 04.80 60.70 M.70 52.60 48.60 44.60 40.60 37.20 33.80 30.60 $310 $320 71.80 67.80 63.70 59.70 55.60 61.60 47.60 43.50 39.70 36.30 33.00 $320 $330 74.80 70.80 66.70 62.70 58.60 54.60 50.60 46.50 42.50 38.80 35.50 $330 $840 77.80 78.80 69.70 65.70 61.60 57.60 53.60 40.50 45.50 41.40 38.00 $340 $350 80.80 76.80 72.70 68.70 64.60 60.60 56.60 52.50 48.50 44.40 40.50 $350 $350 83.80 79.80 7170 71.70 67.60 63.60 59.60 55.50 51.50 47.40 43.40 30 percent of the excess over $300 plus— $360 and over 85.30 81.30 77.20 73.20 69.10 65.10 61.10 57.00 53.00 48.90 44.90 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $0 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4 $5 .10 0 0 0 0 0 0 0 0 0 0 $5 $.6 .20 0 0 0 0 0 0 0 0 0 0 $6 $7 .40 0 0 0 0 0 0 0 0 0 0 $7 $8 .50 0 0 0 0 0 0 0 0 0 0 $8 $9 .70 0 0 0 0 0 0 0 0 0 0 $9 $10 .80 0 0 0 0 0 0 0 0 0 0 $10 $11 .90 0 0 0 0 0 0 0 0 0 0 $11 $12 1.10 0 0 0 0 0 0 0 0 0 0 $12 $13 1.20 0 0 0 0 0 0 0 0 0 0 $13 $14 1.40 0 0 0 0 0 0 0 0 0 0 $14 $15 1.50 0 0 0 0 0 0 0 0 0 0 $15 $16 l.60 0 0 0 0 0 0 0 0 0 0 $16 $17 1.80 0 0 0 0 0 0 0 0 0 0 $17 $18 1.90 0 0 0 0 0 0 0 0 0 0 $18 $19 2.10 .20 0 0 0 0 0 0 0 0 0 $19 $20 2.20 30 0 0 0 0 0 0 0 0 0 $20 $21 2.30 .40 0 0 0 0 0 0 0 0 0 $21 $22 2.50 .50 0 0 0 0 0 0 0 0 0 $22 $23 2.60 .70 0 0 0 0 0 0 0 0 0 $23 $24 2.80 .00 0 0 0 0 0 0 0 0 0 $24 $25 2.90 1.00 0 0 0 0 0 0 0 0 0 $25 $26 3.10 1.10 0 0 0 0 0 0 0 0 0 $26 $27 8.20 1.80 0 0 0 0 0 0 0 0 0 $27 $28 3.40 1.40 0 0 0 0 0 0 0 0 0 $28 $29 3.50 1.60 0 0 0 0 0 0 0 0 0 $29 $30 3.70 1.70 0 0 0 0 0 0 0 0 0 $30 $31 3.80 1.80 0 0 0 0 0 0 0 0 0 $31 $32 4.00 2.00 .10 0 0 0 0 0 0 0 0 $32 $33 4.10 2.10 .20 0 0 0 0 0 0 0 0 $33 $34 4.30 2.80 .40 0 0 0 0 0 0 0 0 $34 $35 4.40 2.40 .50 0 0 0 0 0 0 0 0 $35 $36 4.60 2.50 .70 0 0 0 0 0 0 0 0 $36 $37 4.70 2.70 .80 0 0 0 0 0 0 0 0 80 Stat. 44 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $37 $38 $4.90 $2.80 $.90 $0 $0 $0 $0 $0 $0 $0 $0 $38 $39 5.00 3.00 1.10 0 0 0 0 0 0 0 0 $39 $40 5.20 3.10 1.20 0 0 0 0 0 0 0 0 $40 $41 5.30 3.330 1.40 0 0 0 0 0 0 0 0 $41 $42 5.50 3.40 1.50 0 0 0 0 0 0 0 0 $42 $43 5.60 3.00 1.60 0 0 0 0 0 0 0 0 $43 $44 5.80 3.70 1.80 0 0 0 0 0 0 0 0 $44 $45 3.90 3.90 1.90 0 0 0 0 0 0 0 0 $45 $46 6.10 4.00 2.10 .20 0 0 0 0 0 0 0 $46 $47 6.20 4.20 2.20 .30 0 0 0 0 0 0 0 $47 $48 6.40 4.30 2.30 .50 0 0 0 0 0 0 0 $48 $49 6.50 4.60 2.50 .80 0 0 0 0 0 0 0 $49 $50 6.70 4.50 2.00 .70 0 0 0 0 0 0 0 $50 $51 6.80 4.80 2.80 .90 0 0 0 0 0 0 0 $51 $52 7.00 4.00 2.90 1.00 0 0 0 0 0 0 0 $52 $53 7.10 5.10 3.10 1.20 0 0 0 0 0 0 0 $53 $54 7.30 5.20 3.20 1.30 0 0 0 0 0 0 0 $54 $55 7.40 5.40 3.40 1.40 0 0 0 0 0 0 0 $55 $56 7.00 5.50 3.50 1.60 0 0 0 0 0 0 0 $56 $57 7.70 5.70 3.70 1.70 0 0 0 0 0 0 0 $57 $58 7.90 5.80 3.80 1.90 0 0 0 0 0 0 0 $58 $59 8.00 6.00 4.00 2.00 .10 0 0 0 0 0 0 $59 $60 8.20 6.10 4.10 2.10 .30 0 0 0 0 0 0 $6 $62 8.40 6.40 4.30 2.30 50 0 0 0 0 0 0 $62 $64 8.70 6.79 4.60 2.60 .70 0 0 0 0 0 0 $64 $66 9.00 7.00 4.00 2.00 1.00 0 0 0 0 0 0 $66 $68 9.30 7.30 5.20 3.20 1.30 0 0 0 0 0 0 $68 $70 9.60 7.60 5.50 3.50 1.60 0 0 0 0 0 0 $70 $72 9.00 7.90 5.90 3.80 1.90 0 0 0 0 0 0 $72 $74 10.20 8.20 6.10 4.10 2.10 30 0 0 0 0 0 $74 $76 10.60 8.50 6.40 4.40 2.40 .50 0 0 0 0 0 $76 $78 10.80 8.80 6.70 4.70 2.70 .80 0 0 0 0 0 $78 $80 11.10 9.10 7.00 5.00 3.00 1.10 0 0 0 0 0 $80 $82 11.40 9.40 7.30 5.30 3.30 1.40 0 0 0 0 0 $82 $84 11.70 9.70 7.60 5.60 3.60 1.70 0 0 0 0 0 $84 $86 12.00 10.00 7.90 5.90 3.90 1.90 .10 0 0 0 0 $86 $88 12.30 10.30 8.20 6.20 4.20 2.20 .30 0 0 0 0 $88 $90 12.70 10.60 8.50 6.60 4.50 2.50 .60 0 0 0 0 $90 $92 13.00 10.00 0.80 6.80 4.80 2.80 .90 0 0 0 0 $92 $94 13.30 11.20 9.10 7.10 5.10 3.10 1.20 0 0 0 0 $94 $96 18.70 11.50 9.40 7.40 5.40 3.40 1.50 0 0 0 0 $96 $98 14.00 11.80 9.70 7,.70 5.70 3.70 1.70 0 0 0 0 $98 $100 14.40 12.10 10.00 8.00 6.00 4.00 2.00 .10 0 0 0 $100 $105 15.00 12.70 10.60 8.50 6.50 4.50 2.50 .60 0 0 0 $105 $110 16.80 13.50 11.30 9.30 7.30 5.30 3.20 1.30 0 0 0 $110 $115 16.70 14.40 12.10 10.00 8.00 5.00 4.00 2.00 .10 0 0 $115 $120 17.60 13.20 12.90 10.80 8.80 6.80 4.70 2.70 .80 0 0 $120 $125 18.40 16.10 13.80 11.50 9.50 7.50 5,.50 3.50 1.50 0 0 $125 $130 19.20 16.00 14.60 12.30 10.30 8.30 6.20 4.20 2.20 .40 0 $130 $135 20.10 17.80 15.50 13.20 11.00 9.00 7.00 5.00 3.00 1.10 0 $135 $140 20.90 18.60 16.30 14.00 13.80 9.80 7.70 5.711 3.70 1.80 0 $140 $145 21.80 10.50 17.20 14.90 12.60 10.50 8.50 6.60 4.50 2.50 .60 $145 $150 22.60 20.30 18.00 15.70 13.50 11.30 9.20 7.20 5.20 3.20 1.30 $150 $160 23.00 2L60 19.30 17.00 14.70 12.40 10.40 8.30 6.30 4.30 2.30 $160 $170 28.00 23.30 21.00 18.70 16.40 14.10 11.90 0.80 7.00 5.80 3.80 $170 $180 27.50 25.00 22.70 20.40 18.10 15.80 13.60 11.30 9.30 7.30 5.30 $180 $190 29.50 26.80 24.40 22.10 19.80 17.50 15.30 13.00 10.80 0.80 8.80 $190 $200 31.50 28.80 28.10 23.80 21.80 19.20 17.00 14.70 12.40 10.30 8.80 $200 $210 33.50 30.80 28.10 25.50 23.20 20.90 18.70 16.40 14.10 11.80 9.80 $210 $220 35.50 32.80 30.10 27.40 24.90 22.60 20.40 18.10 15.80 13.50 11.30 $220 $230 37.60 34.80 32.10 29.40 26.70 24.30 22.10 19.80 17.50 15.20 12.90 $230 $240 39.50 36.80 34.10 31.40 28.70 26.00 23.80 2L.50 19.20 16.90 14.60 $240 $250 41.60 38.80 36.10 33.40 30.70 28.00 26.50 23.20 20.90 18.60 16.30 $250 $260 43.50 40.80 38.10 35.40 32.70 30.00 27.30 24.90 22.60 20.30 18.00 $260 $270 45.50 42.80 40.10 37.40 34.70 32.00 29.30 26.00 24.30 22.00 19.70 $270 $280 47.60 44.80 42.10 39.40 36.70 34.00 31.30 28.60 26.00 23.70 21.40 $280 $290 49.50 46.80 44.10 41.40 38.70 36.00 33.30 30.60 27,.90 25.40 23.10 $290 $300 61.50 48.80 40.10 43.40 40.70 38.00 35.30 32.60 29.90 27.20 24.80 $300 $310 53.50 50.80 48.10 45.40 42.70 40.00 37.30 34.60 31.90 29.20 28.50 $310 $320 55.50 52.80 50.10 47.40 44.70 42.00 39.30 36.60 33.90 31.20 28.50 $320 $330 57.50 54.80 52.10 49.40 46.70 44.00 41.30 38,.00 35.90 33,.20 30.50 $330 $340 59.50 56.80 54.10 51.40 48.70 46.00 43.30 40.60 37.90 35.20 32.50 $340 $350 61.70 58.80 56.10 S3.40 50.70 48.00 45.30 42.60 39.90 87.20 34.50 $350 $360 64.20 60.80 68.10 55.40 52.70 50.00 47.30 44.60 41.90 30.20 36.50 $360 $370 66.70 63.30 60.10 67.40 54.70 52.00 40.30 46.60 43.90 41.20 30.50 $370 $380 69.20 85.80 62.50 59.40 50.70 54.00 53.30 48.60 45.90 43.20 40.50 $380 $390 71.70 68.30 06.00 61.00 58.70 56.00 53.30 50.60 47.90 45.20 42.60 $390 $400 74.20 70.80 67.50 64.10 60.70 58.00 55.30 52.60 49.90 47.20 44.50 $400 $410 76.70 73.30 70.00 66.00 63.20 60.00 67.30 54.60 51.90 49.20 46.50 $410 $420 79.20 75.80 72.50 69.10 85.70 62.40 69.30 56.60 53.00 51.20 40.50 $420 $430 81.80 70.80 75.00 71.00 68.20 64.90 61.50 58.60 55.00 53.20 50.50 $430 $440 84.80 80.80 77.50 74.10 70.70 67.40 84.00 60.00 57.90 55.20 52.50 $440 $450 87.80 83.80 80.00 70.60 73.20 69.90 60.60 63.10 59.90 57.20 54.50 80 Stat. 45 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 9 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $450 $460 $90.80 $86.80 $82.70 $79.10 $75.70 $72.40 $69.00 $65.60 $62.30 $59.20 $56.50 $460 $470 93.80 89.80 85.70 81.70 78.20 74.90 71.50 68.10 64.80 61.40 58.50 $470 $480 96.80 92.80 88.70 84.70 80.70 77.40 74.00 70.60 67.30 68.00 60.50 $480 $490 99.80 95.80 91.70 87.70 83.60 79.90 70.50 73.10 60.80 66.40 63.00 $490 $500 102.80 98.80 94.70 00.70 86.60 82.60 70.00 75.60 72.30 68.00 65.50 $500 $510 105.80 101.80 97.70 93.70 89.60 85.60 81.60 76.10 74.80 71.40 88.00 $510 $520 108.80 104.80 100.70 96.70 92.60 88.60 84.60 80.60 77.30 73.00 70.50 $520 $530 111.80 107.80 103.70 99.70 95.80 91.60 87.60 83.50 79.80 76.40 73.00 $530 $540 114.80 110.80 106.70 102.70 98.60 94.60 90.60 86.50 82.50 78.00 75.50 $540 $550 117.80 110.80 300.70 105.70 101.60 97.60 93.60 89.50 85.50 81.40 78.00 $550 $560 120.80 116.80 112.70 108.70 104.60 100.60 96.60 92.50 88.50 84.40 80.50 $560 $570 123.80 119.80 115.70 111.70 107.60 103.60 99.60 95.50 91.50 37.40 83.40 30 percent of the excess over $570 plus— $570 and over 125.30 121.30 117.20 113.20 109.10 105.10 101.10 97.00 98.00 88.90 84.90 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $0 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $8 $1 .20 0 0 0 0 0 0 0 0 0 0 $10 $12 .50 0 0 0 0 0 0 0 0 0 0 $12 $14 .70 0 0 0 0 0 0 0 0 0 0 $14 $16 1.00 0 0 0 0 0 0 0 0 0 0 $16 $18 1.30 0 0 0 0 0 0 0 0 0 0 $18 $20 1.60 0 0 0 0 0 0 0 0 0 0 $20 $22 1.80 0 0 0 0 0 0 0 0 0 0 $22 $24 2.10 0 0 0 0 0 0 0 0 0 0 $24 $26 2.40 0 0 0 0 0 0 0 0 0 0 $26 $28 2.70 0 0 0 0 0 0 0 0 0 0 $28 $30 3.00 0 0 0 0 0 0 0 0 0 0 $30 $32 3.30 0 0 0 0 0 0 0 0 0 0 $32 $34 3.60 0 0 0 0 0 0 0 0 0 0 $34 $36 3.90 .10 0 0 0 0 0 0 0 0 0 $36 $38 4.20 .30 0 0 0 0 0 0 0 0 0 $38 $40 4.50 .60 0 0 0 0 0 0 0 0 0 $40 $42 4.80 .90 0 0 0 0 0 0 0 0 0 $42 $44 5.10 1.20 0 0 0 0 0 0 0 0 0 $44 $46 5.40 1.50 0 0 0 0 0 0 0 0 0 $46 $48 5.70 1.70 0 0 0 0 0 0 0 0 0 $48 $50 6.10 2.00 0 0 0 0 0 0 0 0 0 $50 $52 6.40 2.30 0 0 0 0 0 0 0 0 0 $52 $54 6.70 2.60 0 0 0 0 0 0 0 0 0 $54 $56 7.10 2.00 0 0 0 0 0 0 0 0 0 $56 $58 7.40 3.20 0 0 0 0 0 0 0 0 0 $58 $60 7.80 3.50 0 0 0 0 0 0 0 0 0 $60 $62 8.10 3.80 0 0 0 0 0 0 0 0 0 $62 $64 8.40 4.10 .20 0 0 0 0 0 0 0 0 $64 $66 8.80 4.40 .60 0 0 0 0 0 0 0 0 $66 $68 9.10 4.70 .80 0 0 0 0 0 0 0 0 $68 $70 9.50 5.00 1.00 0 0 0 0 0 0 0 0 $70 $72 9.80 5.30 1.30 0 0 0 0 0 0 0 0 $72 $74 10.10 6.60 1.60 0 0 0 0 0 0 0 0 $74 $76 10.50 5.90 1.90 0 0 0 0 0 0 0 0 $76 $78 10.80 6.20 2.20 0 0 0 0 0 0 0 0 $78 $80 11.20 6.60 2.40 0 0 0 0 0 0 0 0 $80 $82 11.50 6.90 2.70 0 0 0 0 0 0 0 0 $82 $84 11.80 7.30 8.00 0 0 0 0 0 0 0 0 $84 $86 12.20 7.60 3.30 0 0 0 0 0 0 0 0 $86 $88 12.50 7.90 3.60 0 0 0 0 0 0 0 0 $88 $90 12.90 8.30 3.90 .10 0 0 0 0 0 0 0 $90 $92 13.20 8.60 4.20 40 0 0 0 0 0 0 0 $92 $94 13.50 9.00 4.50 .60 0 0 0 0 0 0 0 $94 $96 13.90 9.30 4.80 .90 0 0 0 0 0 0 0 $96 $98 14.20 9.60 6.10 1.20 0 0 0 0 0 0 0 $98 $100 14.60 10.00 5.40 1.50 0 0 0 0 0 0 0 $100 $102 14.90 10.30 5.70 1.80 0 0 0 0 0 0 0 80 Stat. 46 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $102 $104 $15.20 $10.70 $10 $2.00 $0 $0 $0 $0 $0 $0 $0 $104 $106 16.60 11.90 6.40 2.30 0 0 0 0 0 0 0 $106 $108 15.90 11.30 6.80 2.60 0 0 0 0 0 0 0 $108 $110 16.30 11.70 7.10 2.90 0 0 0 0 0 0 0 $110 $112 16.60 12.00 7.40 8.20 0 0 0 0 0 0 0 $112 $114 10.90 12.40 7.80 8.50 0 0 0 0 0 0 0 $114 $116 17.30 12.70 8.10 3.80 0 0 0 0 0 0 0 $116 $118 17.60 13.00 8.50 4.10 .20 0 0 0 0 0 0 $118 $120 18.00 13.40 8.80 4.40 .50 0 0 0 0 0 0 $120 $124 18.50 13.00 9.30 4.80 .90 0 0 0 0 0 0 $124 $128 19.20 14.60 10.00 5.40 1.50 0 0 0 0 0 0 $128 $132 19.80 15.30 10.70 6.10 2.00 0 0 0 0 0 0 $132 $136 20.50 16.90 11.40 6.80 2.60 0 0 0 0 0 0 $136 $140 21.20 16.60 12.00 7.50 3.20 0 0 0 0 0 0 $140 $144 21.90 17.80 12.70 8.10 3.80 0 0 0 0 0 0 $144 $148 22.60 18.00 13.40 8.80 4.40 .50 0 0 0 0 0 $148 $152 23.20 18.70 14.10 9.50 5.00 1.10 0 0 0 0 0 $152 $156 23.90 19.30 14.80 10.20 5.60 1.00 0 0 0 0 0 $156 $160 24.60 20.00 15.40 10.90 6.30 2.20 0 0 0 0 0 $160 $164 25.30 20.70 16.10 11.50 7.00 2.80 0 0 0 0 0 $164 $168 26.00 21.40 16.80 12.20 7.60 3.40 0 0 0 0 0 $168 $172 26.70 22.10 17.60 12.90 8.30 4.00 .10 0 0 0 0 $172 $176 27.60 22.70 18.29 13.00 9.00 4.00 .70 0 0 0 0 $176 $180 28.30 23.40 18.80 14.30 9.70 5.20 1.20 0 0 0 0 $180 $184 39.10 24.10 19.50 14.90 10.40 5.80 1.80 0 0 0 0 $184 $188 29.90 34.80 20.20 16.60 11.00 6.50 2.30 0 0 0 0 $188 $192 30.70 25.50 20.00 16.30 11.70 7.10 2.90 0 0 0 0 $192 $196 31.50 26.10 21.00 17.00 12.40 7.80 3.50 0 0 0 0 $196 $200 32.30 20.90 22.20 17.70 13.10 8.50 4.10 .30 0 0 0 $200 $210 33.70 28.30 23.40 18.90 14.30 9.70 5.20 1.20 0 0 0 $210 $220 35.70 30.30 25.10 20.00 16.00 11.40 0.80 2.60 0 0 0 $220 $230 37.70 32.30 26.90 22.30 17.70 13.10 8.50 4.10 .30 0 0 $230 $240 59.70 34.30 28.00 24.00 19.40 14.80 10.30 6.60 1.70 0 0 $240 $250 41.70 36.30 30.90 25.70 21.10 16.50 11.90 7.30 3.10 0 0 $250 $260 43.70 38.30 32.90 27.50 22.80 18.20 13.60 9.00 4.60 .70 0 $260 $270 45.70 40.30 34.90 29.50 24.50 19.90 15.30 10.70 6.20 2.10 0 $270 $280 47.70 42.30 36.90 31.60 26.20 21.00 17.00 12.40 7.00 3.60 0 $280 $290 49.70 44.30 38.90 33.50 23.10 23.30 18.70 14.10 9.60 5.10 1.10 $290 $300 51.70 40.30 40.90 35.50 30.10 25.00 20.40 15.80 11.30 6.70 2.60 $300 $320 54.70 49.30 43.90 38.50 33.10 27.70 23.00 18.40 13.80 9.20 4.80 $320 $340 58.70 53.30 47.00 42.50 37.10 31.70 26.40 21.80 17.20 12.60 8.10 $340 $360 63.20 57.30 51.90 46.50 41.10 35.70 30.30 25.20 20.60 16.00 11.50 $360 $380 08.20 61.50 55.90 50.50 45.10 39.70 34.30 29.00 24.00 19.40 14.90 $380 $400 73.20 66.50 59.90 54.50 49.10 43.70 38.30 33.00 27.00 22.80 18.80 $400 $420 78.20 71.50 04.80 58.60 53.10 47.70 42.30 37.00 31.00 20.20 21.70 $420 $440 83.00 70.50 69.80 63.00 57.10 51.70 46.30 41.00 35.60 30.20 25.10 $440 $460 89.80 81.50 74.80 68.00 01.30 55.70 50.30 45.00 30.60 34.20 28.80 $460 $480 95.60 87.50 79.80 73.00 66.30 59.70 54.30 49.00 43.60 88.20 32.80 $480 $500 101.00 93.50 85.40 78.00 71.30 64.60 68.30 53.00 47.60 42.20 30.80 $500 $520 107.60 89.50 91.40 83.30 76.30 69.00 62.80 67.00 51.60 40.20 40.80 $520 $540 113.60 105.50 97.40 89.30 81.30 74.60 67.80 61.10 55.60 50.20 44.80 $540 $560 119.60 111.50 103.40 06.30 87.30 79.60 72.80 66.10 59.60 54.29 48.80 $560 $580 125.60 117.50 100.40 101.30 93.30 85.20 77.80 71.10 64.40 58.20 52.80 $580 $600 131.60 123.60 115.40 107.30 99.30 91.20 83.10 76.10 09.40 62.70 56.80 $600 $620 137.60 129.50 121.40 113.30 105.30 97.20 89.10 81.10 74.40 67.70 60.90 $620 $640 143.60 135.50 127.40 119.30 111.30 100.20 95.10 37.00 78.40 72.70 85.90 $640 $660 146.00 141.50 133.40 125.30 117.30 109.20 101.10 93.00 85.00 77.70 70.90 $660 $680 155.60 147.50 139.40 131.30 123.30 115.20 107.10 99.00 91.00 82.90 75.90 $680 $700 101.60 153.50 145.40 137.30 129.30 121.20 113.10 105.00 07.00 88.90 80.90 $700 $720 167.60 159.50 151.40 143.30 135.30 127.20 119.10 111.00 103.00 94.90 86.80 30 percent of the excess over $720 plus— $720 and over 170.60 162.50 154.40 146.30 138.30 130.20 122.10 114.00 106.00 97.90 89.80 80 Stat. 47 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $0 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $8 $10 .20 0 0 0 0 0 0 0 0 0 0 $10 $12 .50 0 0 0 0 0 0 0 0 0 0 $12 $14 .70 0 0 0 0 0 0 0 0 0 0 $14 $16 1.00 0 0 0 0 0 0 0 0 0 0 $16 $18 1.30 0 0 0 0 0 0 0 0 0 0 $18 $20 1.60 0 0 0 0 0 0 0 0 0 0 $20 $22 1.90 0 0 0 0 0 0 0 0 0 0 $22 $24 2.10 0 0 0 0 0 0 0 0 0 0 $24 $26 2.40 0 0 0 0 0 0 0 0 0 0 $26 $28 170 0 0 0 0 0 0 0 0 0 0 $28 $30 3.00 0 0 0 0 0 0 0 0 0 0 $30 $32 3.80 0 0 0 0 0 0 0 0 0 0 $32 $34 3.50 0 0 0 0 0 0 0 0 0 0 $34 $36 3.80 .10 0 0 0 0 0 0 0 0 0 $36 $38 4.10 .80 0 0 0 0 0 0 0 0 0 $38 $40 4.40 .60 0 0 0 0 0 0 0 0 0 $40 $42 4.70 .90 0 0 0 0 0 0 0 0 0 $42 $44 4.90 1.20 0 0 0 0 0 0 0 0 0 $44 $46 5.20 1.50 0 0 0 0 0 0 0 0 0 $46 $48 5.50 1.70 0 0 0 0 0 0 0 0 0 $48 $50 5.80 2.00 0 0 0 0 0 0 0 0 0 $50 $52 6.10 2.30 0 0 0 0 0 0 0 0 0 $52 $54 6.40 2.60 0 0 0 0 0 0 0 0 0 $54 $56 6.70 2.90 0 0 0 0 0 0 0 0 0 $56 $58 7.00 3.10 0 0 0 0 0 0 0 0 0 $58 $60 7.30 3.40 0 0 0 0 0 0 0 0 0 $60 $62 7.60 3.70 0 0 0 0 0 0 0 0 0 $62 $64 7.00 4.00 .20 0 0 0 0 0 0 0 0 $64 $66 8.20 4.30 .50 0 0 0 0 0 0 0 0 $66 $68 8.50 4.50 .80 0 0 0 0 0 0 0 0 $68 $70 8.80 4.80 1.00 0 0 0 0 0 0 0 0 $70 $72 9.10 5.10 1.80 0 0 0 0 0 0 0 0 $72 $74 9.40 5.40 1.60 0 0 0 0 0 0 0 0 $74 $76 9.70 5.70 1.00 0 0 0 0 0 0 0 0 $76 $78 10.00 6.00 2.20 0 0 0 0 0 0 0 0 $78 $80 10.30 6.30 2.40 0 0 0 0 0 0 0 0 $80 $82 10.60 0.60 2.70 0 0 0 0 0 0 0 0 $82 $84 10.90 8.90 3.00 0 0 0 0 0 0 0 0 $84 $86 11.20 7.20 3.30 0 0 0 0 0 0 0 0 $86 $88 11.50 7.50 8.60 0 0 0 0 0 0 0 0 $88 $90 11.80 7.80 8.80 .10 0 0 0 0 0 0 0 $90 $92 12.10 8.10 4.10 .40 0 0 0 0 0 0 0 $92 $94 12.40 8.40 4.40 60 0 0 0 0 0 0 0 $94 $96 12.70 8.70 4.70 90 0 0 0 0 0 0 0 $96 $98 18.00 9.00 5.00 1.20 0 0 0 0 0 0 0 $98 $100 13.30 9.30 5.20 1.50 0 0 0 0 0 0 0 $100 $102 13.60 fl.60 5.50 1.80 0 0 0 0 0 0 0 $102 $104 13.00 9.00 5.80 200 0 0 0 0 0 0 0 $104 $106 14.20 10.20 6.10 2.30 0 0 0 0 0 0 0 $106 $108 14.50 10.50 6.40 2.60 0 0 0 0 0 0 0 $108 $110 14.80 10.80 6.70 2.90 0 0 0 0 0 0 0 $110 $112 16.10 11.10 7.00 3.20 0 0 0 0 0 0 0 $112 $114 15.40 11.40 7.30 3.40 0 0 0 0 0 0 0 $114 $116 15.70 11.70 7.60 3.70 0 0 0 0 0 0 0 $116 $118 16.00 12.00 7.90 4.00 .20 0 0 0 0 0 0 $118 $120 16.30 12.30 8.20 4.30 .50 0 0 0 0 0 0 $120 $124 16.80 12.70 8.70 4.70 .90 0 0 0 0 0 0 $124 $128 17.40 13.30 9.30 5.30 1.50 0 0 0 0 0 0 $128 $132 18.00 13.90 9.90 5.80 2.00 0 0 0 0 0 0 $132 $136 18.60 14.50 10.50 6.40 2.60 0 0 0 0 0 0 $136 $140 19.20 15.10 11.10 7.00 3.20 0 0 0 0 0 0 $140 $144 19.80 15.70 11.70 7.00 3.70 0 0 0 0 0 0 $144 $148 20.40 16.30 12.30 8.20 4.30 .50 0 0 0 0 0 $148 $152 21.00 16.00 12.90 880 4.80 1.10 0 0 0 0 0 $152 $156 21.60 17.50 13.50 9.40 5.40 1.60 0 0 0 0 0 $156 $160 22.20 18.10 14.10 10.00 6.00 2.20 0 0 0 0 0 $160 $164 22.80 18.70 14.70 10.60 6.00 2.80 0 0 0 0 0 $164 $168 23.40 10.30 15.30 11.20 7.20 3.30 0 0 0 0 0 $168 $172 24.00 19.90 15.90 11.80 7.80 3.90 .10 0 0 0 0 $172 $176 24.70 20.50 16.50 12.40 8.40 4.40 .70 0 0 0 0 $176 $180 25.30 21.10 17.10 13.00 9.00 5.00 1.20 0 0 0 0 $180 $184 26.00 21.70 17.70 13.60 9.60 5.60 1.80 0 0 0 0 $184 $188 26.70 22.30 18.30 14.20 10.20 6.20 2.30 0 0 0 0 $188 $192 27.40 22.90 18.90 14.80 10.80 6.80 2.90 0 0 0 0 $192 $196 28.10 23.50 19.50 15.40 11.40 7.40 3.50 0 0 0 0 $196 $200 28.70 24.20 20.10 16.00 12.00 8.00 4.00 .30 0 0 0 $200 $210 20.90 25.40 21.10 17.10 18.10 9.00 5.00 1.20 0 0 0 $210 $220 81.60 27.10 22.00 18.60 14.60 10.50 6.50 2.60 0 0 0 $220 $230 33.30 28.80 24.20 20.10 16.10 12.00 8.00 4.00 80 0 0 $230 $240 35.00 30.50 25.90 21.60 17.60 13.50 9.50 6.40 1.70 0 0 $240 $250 36.70 82.20 27.60 23.10 19.10 15.00 11.00 6.90 8.10 0 0 $250 $260 38.40 33.90 29.30 24.70 20.60 1650 12.50 8.40 4.60 .70 0 80 Stat. 48 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the Dumber 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 Income tax to he withheld shall be— $260 $270 $40.10 $35.60 $31.00 $26.40 $22.10 $18.00 $14.00 $9.00 $5.00 $2.10 $0 $270 $280 41.10 37.30 32.70 28.10 23.60 19.50 16.50 11.40 7.40 3.50 0 $280 $290 43.50 39.00 34.40 29.10 25.20 21.00 17.00 12.90 8.00 4.90 1.10 $290 $300 45.20 40.70 36.10 31.50 20.90 22.50 18.50 14.40 10.40 6.40 2.50 $300 $320 47.80 43.20 38.60 34.00 20.50 24.00 20.70 16.70 12.70 8.60 4.60 $320 $10 51.20 46.60 42.00 37.40 32.90 28.80 23.70 19.70 15.70 11.60 7.60 $340 $10 64.90 50.00 45.40 40.80 30.30 31.70 27.10 22.70 18.70 14.60 10.60 $360 $10 58.90 53.50 48.80 44.20 39.70 35.10 39.50 25.90 21.70 17.60 13.60 $380 $40 62.90 57.50 52.20 47.60 43.10 38.50 33.90 28.30 24.80 20.60 16.60 $400 $420 66.90 61.50 56.20 51.00 46.50 41.00 37.30 32.70 28.20 23.60 19.60 $420 $440 70.90 65.50 60.20 54.80 49.90 45.30 40.70 30.10 31.60 27.00 22.60 $440 $460 74.90 69.50 64.20 58.80 63.40 48.70 44.10 39.50 35.00 30.40 25.80 $460 $480 70.90 73.50 68.20 62.80 57.40 52.10 47.50 42.90 38.40 33.80 29.20 $480 $500 82.90 77.50 72.20 66.80 61.40 56.00 50.90 46.30 41.80 37.20 32.60 $500 $520 86.90 81.50 70.20 7a.80 05.46 00.00 54.60 49.70 45.20 40.00 30.00 $520 $540 90.90 85.50 80.20 74.80 60.46 64.00 58.00 53.20 48.60 44.00 39.40 $540 $560 94.90 89.50 84.20 78.80 73.40 68.00 62.60 57.20 52.00 47.40 42.80 $560 $580 98.90 93.50 88.20 82.80 77.40 72.00 66.60 61.20 55.80 50.80 40.20 $580 $60 102.90 87.50 92.20 80.80 81.40 76.00 70.60 65.20 59.80 54.50 40.60 $600 $620 106.90 101.50 90.20 00.80 85.40 80.00 74.60 69.20 63.80 58.50 53.16 $620 $640 110.90 105.50 100.20 94.80 89.40 84.00 78.60 73.20 67.80 62.50 57.10 $640 $660 114.90 109.50 104.20 98.80 93.40 88.00 82.60 77.20 71.80 66.50 61.10 $660 $680 118.90 113.50 108.20 102.80 97.40 92.00 86.60 81.20 75.80 70.50 65.10 $680 $700 123.40 117.50 112.20 106.80 101.40 96.00 90.60 85.20 79.80 74.50 69.10 $700 $720 128.40 121.70 116.20 110.80 105.40 100.00 94.60 89.20 83.80 78.50 73.10 $720 $740 133.40 126.70 120.20 114.80 100.40 104.00 98.60 93.20 87.80 82.50 77.10 $740 $760 138.40 131.70 124.90 118.80 113.40 108.00 102.60 97.20 91.80 86.50 81.10 $760 $780 143.40 136.70 129.90 123.20 117.40 112.00 106.60 101.20 95.80 90.50 85.10 $780 $800 148.40 141.70 134.90 128.20 121.60 110.00 110.60 105.20 99.80 94.50 89.10 $800 $820 153.40 146.70 139.90 133.20 126.50 120.00 114.60 100.20 103.80 98.50 93.10 $820 $840 168.40 151.70 144.90 138.20 131.50 124.70 118.60 113.20 107.80 102.50 97.10 $840 $860 163.60 156.70 149.90 143.20 136.50 129.70 123.00 117.20 111.80 106.50 101.10 $860 $880 169.60 161.70 154.90 148.20 141.60 134.70 128.00 121.30 115.80 110.50 105.10 $880 $900 175.60 167.50 159.90 158.20 140.50 139.70 133.00 126.80 119.80 114.50 109.10 $900 $920 181.60 173.50 165.40 168.20 151.60 144.70 188.00 131.30 124.50 118.60 113.10 $900 $940 187.60 170.50 171.40 163.30 156.50 140.70 143.00 136.30 129.50 122.80 117.10 $940 $960 193.60 85.50 177.40 169.80 161.50 154.70 148.00 141.30 134.50 125.80 121.10 $960 $980 199.60 191.50 183.40 176.30 167.30 159.70 153.00 146.30 139.50 132.80 126.10 $980 $1,000 203.60 197.50 189.40 181.30 173.30 165.20 158.00 151.30 144.50 137.80 181.10 $1,000 $1,020 211.00 203.50 195.40 187.30 179.30 171.20 163.10 156.80 149.50 142.80 136.10 $1,020 $1,040 217.60 209.50 301.40 193.30 185.30 177.20 160.10 161.30 154.50 147.80 141.10 $1,040 $1,060 223.60 215.50 207.40 199.30 101.30 183.20 175.10 167.00 159.50 152.80 146.10 $1,060 $1,080 220.00 221.50 213.40 206.30 197.30 180.20 181.10 173.00 105.00 157.80 151.10 $1,080 $1,100 235.60 227.50 210.40 211.30 203.30 190.20 187.10 179.00 171.00 162.90 156.10 $1,100 $1,120 241.60 233.50 225.40 217.30 209.30 201.20 103.10 180.00 177.00 168.90 161.10 $1,120 $1,140 247.60 230.50 231.40 223.30 215.30 207.20 199.10 191.09 183.00 174.80 166.80 30 percent of the excess over $1,140 plus— $1,140 and over 250.60 242.50 234.40 226.30 218.30 210.20 202.10 194.00 186.00 177.90 109.80 80 Stat. 49 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $0 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $08 $10 .10 0 0 0 0 0 0 0 0 0 0 $10 $12 .40 0 0 0 0 0 0 0 0 0 0 $12 $14 .70 0 0 0 0 0 0 0 0 0 0 $14 $16 00 0 0 0 0 0 0 0 0 0 0 $16 $18 1.20 0 0 0 0 0 0 0 0 0 0 $18 $20 1.60 0 0 0 0 0 0 0 0 0 0 $20 $22 1.80 0 0 0 0 0 0 0 0 0 0 $22 $24 2.10 0 0 0 0 0 0 0 0 0 0 $24 $26 2.30 0 0 0 0 0 0 0 0 0 0 $26 $28 2.60 0 0 0 0 0 0 0 0 0 0 $28 $30 2.00 0 0 0 0 0 0 0 0 0 0 $30 $32 3.20 0 0 0 0 0 0 0 0 0 0 $32 $34 3.50 0 0 0 0 0 0 0 0 0 0 $34 $36 3.80 0 0 0 0 0 0 0 0 0 0 $36 $38 4.10 0 0 0 0 0 0 0 0 0 0 $38 $40 4.40 .20 0 0 0 0 0 0 0 0 0 $40 $42 4.70 .50 0 0 0 0 0 0 0 0 0 $42 $44 5.00 .80 0 0 0 0 0 0 0 0 0 $44 $46 5.30 1.10 0 0 0 0 0 0 0 0 0 $46 $48 6.60 1.80 0 0 0 0 0 0 0 0 0 $48 $50 5.90 1.60 0 0 0 0 0 0 0 0 0 $50 $52 6.20 1.90 0 0 0 0 0 0 0 0 0 $52 $54 6.60 2.20 0 0 0 0 0 0 0 0 0 $54 $56 6.90 2.50 0 0 0 0 0 0 0 0 0 $56 $58 7.20 2.70 0 0 0 0 0 0 0 0 0 $58 $60 7.60 3.00 0 0 0 0 0 0 0 0 0 $60 $62 7.90 8.30 0 0 0 0 0 0 0 0 0 $62 $64 8.30 3.60 0 0 0 0 0 0 0 0 0 $64 $66 8.60 3.90 0 0 0 0 0 0 0 0 0 $66 $68 8.90 4.20 0 0 0 0 0 0 0 0 0 $68 $70 9.30 4.50 .30 0 0 0 0 0 0 0 0 $70 $72 9.80 4.80 .00 0 0 0 0 0 0 0 0 $72 $74 10.00 5.10 .90 0 0 0 0 0 0 0 0 $74 $76 10.30 5.40 1.20 0 0 0 0 0 0 0 0 $76 $78 10.60 5.70 1.40 0 0 0 0 0 0 0 0 $78 $80 11.00 6.00 1.70 0 0 0 0 0 0 0 0 $80 $82 11.30 6.40 2.00 0 0 0 0 0 0 0 0 $82 $84 11.70 6.70 2.30 0 0 0 0 0 0 0 0 $84 $86 12.00 7.00 2.60 0 0 0 0 0 0 0 0 $86 $88 12.30 7.40 2.80 0 0 0 0 0 0 0 0 $88 $90 12.70 7.70 3.10 0 0 0 0 0 0 0 0 $90 $92 13.00 8.10 3.40 0 0 0 0 0 0 0 0 $92 $94 13.40 8.40 3.70 0 0 0 0 0 0 0 0 $94 $96 13.70 8.70 4.00 0 0 0 0 0 0 0 0 $96 $98 14.00 9.10 4.30 .20 0 0 0 0 0 0 0 $98 $100 14.40 9.40 4.60 .40 0 0 0 0 0 0 0 $100 $102 14.70 9.80 4.90 .70 0 0 0 0 0 0 0 $102 $104 15-.10 10.10 5.20 1.00 0 0 0 0 0 0 0 $104 $106 13.40 10.40 5.50 1.30 0 0 0 0 0 0 0 $106 $108 13.70 10.80 5.80 1.00 0 0 0 0 0 0 0 $108 $110 16.10 11.10 6.20 1.80 0 0 0 0 0 0 0 $110 $112 16.40 11.50 6.50 2.10 0 0 0 0 0 0 0 $112 $114 16.80 11.80 6.80 2.40 0 0 0 0 0 0 0 $114 $116 17.10 12.10 7.20 2.70 0 0 0 0 0 0 0 $116 $118 17.40 12.50 7.50 3.00 0 0 0 0 0 0 0 $118 $120 17.80 1180 7.90 3.30 0 0 0 0 0 0 0 $120 $124 18.30 13.30 8.40 3.70 0 0 0 0 0 0 0 $124 $128 19.00 14.00 9.00 4.30 .10 0 0 0 0 0 0 $128 $132 19.60 14.70 9.70 4.90 .70 0 0 0 0 0 0 $132 $136 20.30 16.40 10.40 5.50 1.30 0 0 0 0 0 0 $136 $140 21.00 16.00 11.10 0.10 1.80 0 0 0 0 0 0 $140 $144 21.70 16.70 11.80 6.80 2.40 0 0 0 0 0 0 $144 $148 22.40 17.40 12.40 7.50 2.90 0 0 0 0 0 0 $148 $152 23.00 18.10 13.10 8.20 3.50 0 0 0 0 0 0 $152 $156 23.70 18.80 13.80 8.80 4.10 0 0 0 0 0 0 $156 $160 24.40 19.40 14.50 9.50 4.70 .50 0 0 0 0 0 $160 $164 25.10 20.10 15.20 10.20 5.30 1.10 0 0 0 0 0 $164 $168 25.80 20.80 15.80 10.90 5.90 1.70 0 0 0 0 0 $168 $172 26.40 21.50 16.50 11.80 6.60 2.20 0 0 0 0 0 $172 $176 27.10 22.20 17.20 12.20 7.80 2.80 0 0 0 0 0 $176 $180 27.80 22.80 17.90 12.90 8.00 3.40 0 0 0 0 0 $180 $184 28.50 23.50 18.60 13.50 8.80 4.00 0 0 0 0 0 $184 $188 29.20 24.20 19.20 14.30 9.30 4.60 .40 0 0 0 0 $188 $192 30.00 24.90 19.90 15.00 10.00 5.20 .90 0 0 0 0 $192 $196 30.80 25.60 20.60 15.60 10.70 5.80 1.50 0 0 0 0 $196 $200 31.60 26.20 21.30 16.30 11.40 6.40 2.10 0 0 0 0 $200 $210 33.00 27.40 22.50 17.50 12.60 7.60 3.00 0 0 0 0 $210 $220 33.00 29.20 24.20 19.20 14.30 9.30 4.50 .40 0 0 0 $220 $230 37.00 31.20 25.00 20.90 16.00 11.00 6.00 1.80 0 0 0 $230 $240 39.00 33.20 27.80 22.60 17.70 12.70 7.70 3.20 0 0 0 $240 $250 41.00 39.20 29.40 2430 19.40 14.40 9.40 4.70 .50 0 0 $250 $260 43.00 87.20 31.40 26.00 21.10 18.10 11.10 6.20 1.90 0 0 80 Stat. 50 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the Dumber 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 Income tax to he withheld shall be— $260 $270 $43.00 $39.20 $33.40 $27.70 $22.80 $17.80 $12.80 $7.90 $3.30 $0 $0 $270 $280 47.00 41.20 36.40 29.50 24.50 19.50 14.50 9.60 4.80 .60 0 $280 $290 49.00 43.20 37.40 31.50 26.20 21.20 16.20 11.30 0.30 2.00 0 $290 $300 51.00 45.20 39.40 33.50 27.90 22.90 17.90 13.00 8.00 3.40 0 $300 $320 54.00 48.20 42.40 30.50 30.70 25.50 20.50 15.50 10.60 5.70 1.40 $320 $340 58.00 61.20 46.40 40.50 34.70 28.90 23.90 18.90 14.00 9.00 4.30 $340 $360 62.00 56.20 50.40 44.50 38.70 32.90 27.30 22.30 17.40 12.40 7.50 $360 $380 66.20 60.20 54.40 48.50 42.70 36.90 31.00 25.70 20.80 15.80 10.90 $380 $400 71.20 64.20 58.40 52.50 46.70 40.90 35.00 29.20 24.20 19.20 14.30 $400 $420 70.20 68.90 62.40 50.50 50.70 44.90 39.00 33.20 27.60 22.60 17.70 $420 $440 81.20 73.90 66.60 60.50 54.70 48.90 43.00 37.20 31.40 28.00 21.10 $440 $460 86.20 78.90 71.60 64.50 68.70 52.00 47.00 41.20 35.40 29.50 24.50 $460 $480 91.80 83.90 76.60 39.30 62.70 56.90 51.00 45.20 39.40 33.50 27.90 $480 $500 87.80 88.00 81.60 74.30 67.00 60.90 56.00 49.20 43.40 37.50 31.70 $500 $520 103.80 95.00 86.60 79.30 72.00 64.90 59.00 53.20 47.40 41.60 35.70 $520 $540 109.80 101.00 92.30 84.30 77.00 60.80 63.00 67.20 51.40 45.50 39.70 $540 $560 115.80 107.00 98.30 89.50 82.00 74.80 67.50 61.20 65.40 49.50 43.70 $560 $580 121.80 113.00 104.30 95.50 87.00 79.80 72.50 65.20 59.40 53.50 47.70 $580 $600 127.80 119.00 110.30 101.50 92.80 84.80 77.50 70.20 63.40 57.50 51.70 $600 $620 133.90 125.00 116.30 107.50 98.80 90.00 82.50 75.20 67.90 61.50 55.70 $620 $640 130.80 131.00 122.30 113.50 104.80 96.00 87.50 80.20 72.90 65.60 59.70 $640 $660 146.80 137.00 128.30 119.50 110.80 102.00 93.30 86.20 77.90 70.60 63.70 $660 $680 151.80 143.00 134.30 125.50 115.80 108.00 99.30 90.50 82.90 75.00 68.30 $680 $700 157.80 149.00 140.30 131.50 122.80 114.00 105.30 90.50 87.90 80.60 73.30 $700 $720 153.80 155.00 146.30 137.50 128.80 120.00 111.30 102.50 93.80 85.60 78.30 $720 $740 169.80 161.00 152.30 143.50 134.80 126.00 117.30 108.60 99.80 91.00 83.30 $740 $760 175.80 167.00 158.30 149.50 140.80 132.00 123.39 114.50 106.80 97.00 88.30 30 percent of the excess over $760 plus— $760 and over 178.80 170.00 161.30 152.50 143.80 135.00 126.30 117.50 108.80 100.00 91.30 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $0 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $8 $10 .10 0 0 0 0 0 0 0 0 0 0 $10 $12 .40 0 0 0 0 0 0 0 0 0 0 $12 $14 .70 0 0 0 0 0 0 0 0 0 0 $14 $16 .90 0 0 0 0 0 0 0 0 0 0 $16 $18 1.20 0 0 0 0 0 0 0 0 0 0 $18 $20 1.50 0 0 0 0 0 0 0 0 0 0 $20 $22 1.80 0 0 0 0 0 0 0 0 0 0 $22 $24 2.10 0 0 0 0 0 0 0 0 0 0 $24 $26 2.30 0 0 0 0 0 0 0 0 0 0 $26 $28 2.60 0 0 0 0 0 0 0 0 0 0 $28 $30 2.00 0 0 0 0 0 0 0 0 0 0 $30 $32 3.20 0 0 0 0 0 0 0 0 0 0 $32 $34 3.50 0 0 0 0 0 0 0 0 0 0 $34 $36 3.70 0 0 0 0 0 0 0 0 0 0 $36 $38 4.00 0 0 0 0 0 0 0 0 0 0 $38 $40 4.30 .20 0 0 0 0 0 0 0 0 0 $40 $42 4.60 .60 0 0 0 0 0 0 0 0 0 $42 $44 4.90 .80 0 0 0 0 0 0 0 0 0 $44 $46 5.10 1.10 0 0 0 0 0 0 0 0 0 $46 $48 5.40 1.30 0 0 0 0 0 0 0 0 0 $48 $50 5.70 1.80 0 0 0 0 0 0 0 0 0 $50 $52 6.00 1.90 0 0 0 0 0 0 0 0 0 $52 $54 6.30 2.20 0 0 0 0 0 0 0 0 0 $54 $56 6.60 2.50 0 0 0 0 0 0 0 0 0 $56 $58 6.90 2.70 0 0 0 0 0 0 0 0 0 $58 $60 7.20 3.00 0 0 0 0 0 0 0 0 0 $60 $62 7.50 3.30 0 0 0 0 0 0 0 0 0 $62 $64 7.80 3.60 0 0 0 0 0 0 0 0 0 $64 $66 8.10 3.90 0 0 0 0 0 0 0 0 0 $66 $68 8.40 4.10 0 0 0 0 0 0 0 0 0 $68 $70 8.70 4.40 .30 0 0 0 0 0 0 0 0 $70 $72 9.00 4.70 .60 0 0 0 0 0 0 0 0 80 Stat. 51 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $72 $74 $9.30 $5.00 $0.90 $0 $0 $0 $0 $0 $0 $0 $0 $74 $76 9.60 5.30 1.20 0 0 0 0 0 0 0 0 $76 $78 9.00 5.50 1.40 0 0 0 0 0 0 0 0 $78 $80 10.20 5.80 1.70 0 0 0 0 0 0 0 0 $80 $82 10.50 6.10 2.00 0 0 0 0 0 0 0 0 $82 $84 10.80 6.40 2.30 0 0 0 0 0 0 0 0 $84 $86 11.10 6.70 2.60 0 0 0 0 0 0 0 0 $86 $88 11.40 7.00 2.80 0 0 0 0 0 0 0 0 $88 $90 11.70 7.30 3.10 0 0 0 0 0 0 0 0 $90 $92 12.00 7.60 3.40 0 0 0 0 0 0 0 0 $92 $94 12.30 7.90 3.70 0 0 0 0 0 0 0 0 $94 $96 12.60 8.20 4.00 0 0 0 0 0 0 0 0 $96 $98 12.90 8.50 4.20 .30 0 0 0 0 0 0 0 $98 $100 13.20 8.80 4.50 .40 0 0 0 0 0 0 0 $100 $102 13.50 9.10 4.80 .70 0 0 0 0 0 0 0 $102 $104 13.80 9.40 6.10 1.00 0 0 0 0 0 0 0 $104 $106 14.10 0.70 5.40 1.30 0 0 0 0 0 0 0 $106 $108 14.40 10.00 5.60 1.00 0 0 0 0 0 0 0 $108 $110 14.70 10.30 5.90 1.80 0 0 0 0 0 0 0 $110 $112 15.00 10.60 6.20 2.10 0 0 0 0 0 0 0 $112 $114 15.30 10.90 6.50 2.40 0 0 0 0 0 0 0 $114 $116 15.00 11.20 6.80 2.70 0 0 0 0 0 0 0 $116 $118 15.90 11.50 7.10 3.00 0 0 0 0 0 0 0 $118 $120 16.20 11.80 7.40 3.20 0 0 0 0 0 0 0 $120 $124 16.60 12.30 7.90 3.70 0 0 0 0 0 0 0 $124 $128 17.20 12.90 8.50 4.20 .10 0 0 0 0 0 0 $128 $132 17.80 13.50 9.10 4.80 .70 0 0 0 0 0 0 $132 $136 18.40 14.10 9.70 5.30 1.30 0 0 0 0 0 0 $136 $140 19.00 14.70 10.30 5.90 1.80 0 0 0 0 0 0 $140 $144 19.60 15.30 10.90 6.50 2.40 0 0 0 0 0 0 $144 $148 20.20 16.90 11.50 7.10 2.90 0 0 0 0 0 0 $148 $152 20.80 16.50 12.10 7.70 3.50 0 0 0 0 0 0 $152 $156 21.40 17.10 12.70 8.30 4.10 0 0 0 0 0 0 $156 $160 22.00 17.70 13.30 8.90 4.60 .50 0 0 0 0 0 $160 $164 22.60 18.30 13.90 9.50 5.20 1.10 0 0 0 0 0 $164 $168 23.20 18.90 14.50 10.10 5.70 1.70 0 0 0 0 0 $168 $172 23.80 19.50 16.10 10.70 6.30 2.20 0 0 0 0 0 $172 $176 24.40 20.10 16.70 11.30 6.30 2.80 0 0 0 0 0 $176 $180 26.00 20.70 16.30 11.90 7.50 3.30 0 0 0 0 0 $180 $184 25.60 21.30 10.90 11.50 8.10 3.90 0 0 0 0 0 $184 $188 26.30 21.90 17.50 13.10 8.70 4.50 .40 0 0 0 0 $188 $192 27.00 32.50 18.10 13.70 9.30 5.00 .90 0 0 0 0 $192 $196 27.60 23.10 18.70 14.30 9.90 5.60 1.50 0 0 0 0 $196 $200 28.30 23.70 19.30 14.90 10.50 6.20 2.10 0 0 0 0 $200 $210 29.50 24.70 20.30 10.00 11.60 7.20 3.00 0 0 0 0 $210 $220 31.20 26.30 21.80 17.50 13.10 8.70 4.40 .40 0 0 0 $220 $230 32.90 28.00 23.30 19.00 14.60 10.20 5.80 180 0 0 0 $230 $240 34.60 29.70 24.80 20.50 16.10 11.70 7.30 3.20 0 0 0 $240 $250 36.30 31.40 26.40 22.00 17.00 13.20 8.80 4.60 .50 0 0 $250 $260 38.00 33.10 28.10 23.50 19.10 14.70 10.30 0.00 1.90 0 0 $260 $270 39.70 34.80 29.80 25.00 20.00 16.20 11.80 7.50 a.30 0 0 $270 $280 41.40 36.50 31.50 26.50 22.10 17.70 13.30 9.00 4.70 .60 0 $280 $290 43.10 38.20 33.20 28.20 23.00 19.20 14.80 10.50 6.10 2.00 0 $290 $300 44.80 39.90 34.90 29.00 26.10 20.70 10.30 12.00 7.00 3.40 0 $300 $320 47.40 42.40 37.50 32.50 27.50 23.00 18.60 14.20 9.80 5.50 1.40 $320 $340 60.80 46.80 40.90 35.90 30.90 26.00 21.60 17.20 12.80 8.50 4.20 $340 $360 54.20 49.20 44.30 39.30 34.30 39.40 24.60 20.20 15.80 11.50 7.10 $360 $380 57.70 52.00 47.70 42.70 37.70 32.80 27.80 23.20 18.80 14.50 10.10 $380 $400 61.70 56.00 61.10 46.10 41.10 36.20 31.20 26.30 21.80 17.50 13.10 $400 $420 66.70 59.80 54.60 49.50 44.30 39.00 34.00 29.70 24.80 20.50 16.10 $420 $440 62.70 63.80 58.00 52.90 47.90 43.00 38.00 33.10 28.10 23.50 19.10 $440 $460 73.70 67.80 62.00 56.30 61.30 46.40 41.40 36.50 31.50 26.50 22.10 $460 $480 77.70 71.80 66.00 60.20 54.70 49.80 44.80 30.90 34.90 29.90 25.10 $480 $500 81.70 75.80 70.00 64.20 58.30 53.20 48.20 43.30 38.30 33.30 28.40 $500 $520 85.70 79.80 74.00 68.20 62.30 66.00 51.60 46.70 41.70 36.70 31.80 $520 $540 89.70 83.80 78.00 72.30 66.30 60.60 56.00 50.10 45.10 40.10 35.20 $540 $560 93.70 87.80 82.00 76.20 70.30 64.60 58.70 53.60 48.50 43.50 38.60 $560 $580 67.70 91.80 86.00 80.20 74.30 68.60 62.70 56.90 61.90 40.90 42.00 $580 $600 101.70 95.80 90.00 84.20 78.30 72.50 66.70 60.80 45.30 60.30 45.40 $600 $620 105.70 99.80 94.00 88.20 82.30 76.50 70.70 64.80 69.00 63.70 48.80 $620 $640 169.70 103.80 98.00 92.23 86.30 80.50 74.70 68.80 63.00 57.20 52.20 $640 $660 113.70 107.80 102.00 96.20 90.30 84.50 78.70 72.80 67.00 61.20 55.00 $660 $680 117.70 111.80 106.00 100.20 94.30 88.50 82.70 70.80 71.00 65.20 59.30 $680 $700 121.70 115.80 110.00 104.20 98.30 92.50 86.70 80.80 75.00 69.20 63.30 $700 $720 125.70 119.80 114.00 108.20 102.30 90.50 90.70 84.80 79.00 73.20 67.30 $720 $740 130.70 123.80 118.00 112.20 106.80 100.60 94.70 88.80 83.00 77.20 71.30 $740 $760 134.30 127.80 122.00 116.20 110.30 104.50 98.70 92.80 87.00 81.20 75.30 $760 $780 139.30 132.00 176.00 120.20 114.30 108.60 102.70 96.80 91.00 85.20 79.30 $780 $80 144.30 137.00 130.00 124.20 118.30 112.50 106.70 100.80 95.00 89.20 88.30 $800 $820 149.30 142.00 134.70 128.20 122.30 116.50 110.70 104.80 99.00 93.20 87.30 $802 $840 154.30 147.00 139.70 132.40 126.30 120.50 114.70 108.80 103.00 97.20 91.30 $804 $860 169.30 152.00 144.70 137.40 130.30 124.50 118.70 112.80 107.00 101.20 95.30 80 Stat. 52 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $860 $880 $164.30 $157.00 $149.70 $142.40 $135.10 $128.50 $122.70 $116.80 $111.00 $105.20 $99.30 $880 $900 169.30 132.00 154.70 147.40 140.10 132.80 126.70 120.80 115.00 109.20 103.30 $900 $920 174.30 167.00 159.70 152.40 145.10 137.80 130.70 124.80 119.00 113.20 107.30 $920 $940 180.00 172.00 164.70 157.40 150.10 142.80 135.50 128.80 123.00 117.20 111.30 $940 $960 180.00 177.20 169.70 162.40 155.10 147.80 140.50 133.30 127.00 121.20 115.30 $960 $980 192.00 183.20 174.70 167.40 160.10 152.80 145.50 138.30 131.00 125.20 119.30 $980 $1,000 198.00 189.20 180.50 172.40 165.10 157.80 160.50 143.30 136.00 129.20 123.30 $1,000 $1,020 204.00 195.20 186.50 177.70 170.10 162.80 155.50 148.30 141.00 133.70 127.30 $1,020 $1,040 210.00 201.20 102.50 183.70 175.10 167.80 160.50 153.80 146.00 138.70 131.40 $1,040 $1,060 216.00 207.20 198.50 180.70 181.00 172.80 165.50 158.30 151.00 143.70 136.40 $1,060 $1,080 222.00 213.20 204.50 195.70 187.00 178.20 170.50 163.30 156.00 148.70 141.40 $1,080 $1,100 228.00 219.20 210.50 301.70 103.00 184.20 175.50 168.30 161.00 153.70 146.40 $1,100 $1,120 23.00 225.20 216.50 207.70 199.00 190.20 181.50 173.30 166.00 158.70 151.40 $1,120 $1,140 240.00 231.20 222..50 213.70 205.00 196.20 187.50 178.70 171.00 163.70 166.40 $1,140 $1,160 246.00 237.20 228.50 219.70 211.00 202.20 103.50 184.70 176.00 168.70 161.40 $1,160 $1,180 252.00 243.20 284.50 225.70 217.00 208.20 199.50 190.70 182.00 173.70 166.40 $1,180 $1,200 258.00 249.20 240.50 231.70 223.00 214.20 205.50 196.70 188.00 170.20 171.40 $1,200 $1,220 364.00 255.20 246.50 237.70 229.00 220.20 211.50 202.70 194.00 185.20 176.50 30 percent of the excess over $1,220 plus— $1,220 and over 267.00 258.20 249.50 240.70 232.00 223.50 214.50 205.70 197.00 188.20 179.50 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $0 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $16 $20 .20 0 0 0 0 0 0 0 0 0 0 $20 $24 .70 0 0 0 0 0 0 0 0 0 0 $2 $28 1.30 0 0 0 0 0 0 0 0 0 0 $28 $32 1.90 0 0 0 0 0 0 0 0 0 0 $32 $36 2.40 0 0 0 0 0 0 0 0 0 0 $36 $40 8.00 0 0 0 0 0 0 0 0 0 0 $40 $44 3.50 0 0 0 0 0 0 0 0 0 0 $44 $48 4.10 0 0 0 0 0 0 0 0 0 0 $48 $52 4.70 0 0 0 0 0 0 0 0 0 0 $52 $56 5.20 0 0 0 0 0 0 0 0 0 0 $56 $60 5.80 0 0 0 0 0 0 0 0 0 0 $60 $64 6.40 0 0 0 0 0 0 0 0 0 0 $64 $68 7.00 0 0 0 0 0 0 0 0 0 0 $68 $72 7.60 0 0 0 0 0 0 0 0 0 0 $72 $76 8.20 0 0 0 0 0 0 0 0 0 0 $76 $80 8.80 .40 0 0 0 0 0 0 0 0 0 $80 $84 0.40 1.00 0 0 0 0 0 0 0 0 0 $84 $88 10.00 1.50 0 0 0 0 0 0 0 0 0 $88 $92 10.00 2.10 0 0 0 0 0 0 0 0 0 $92 $96 11.20 2.70 0 0 0 0 0 0 0 0 0 $96 $100 11.80 3.20 0 0 0 0 0 0 0 0 0 $100 $104 12.40 3.80 0 0 0 0 0 0 0 0 0 $104 $108 13.10 4.30 0 0 0 0 0 0 0 0 0 $108 $112 13.80 4.00 0 0 0 0 0 0 0 0 0 $112 $116 14.50 5.50 0 0 0 0 0 0 0 0 0 $116 $120 15.10 6.00 0 0 0 0 0 0 0 0 0 $120 $124 16.80 6.60 0 0 0 0 0 0 0 0 0 $124 $128 16.50 7.20 0 0 0 0 0 0 0 0 0 $128 $132 17.20 7.80 0 0 0 0 0 0 0 0 0 $32 $136 17.90 8.40 .10 0 0 0 0 0 0 0 0 $136 $140 18.60 9.00 .70 0 0 0 0 0 0 0 0 $140 $144 19.20 9.60 1.20 0 0 0 0 0 0 0 0 $144 $148 19.90 10.20 1.80 0 0 0 0 0 0 0 0 $148 $152 20.50 10.80 2.30 0 0 0 0 0 0 0 0 $152 $156 21.80 11.40 2.90 0 0 0 0 0 0 0 0 $156 $160 21.90 12.00 3.50 0 0 0 0 0 0 0 0 $160 $164 22.60 12.70 4.00 0 0 0 0 0 0 0 0 $164 $168 23.30 13.40 4.60 0 0 0 0 0 0 0 0 $168 $172 24.00 14.10 5.10 0 0 0 0 0 0 0 0 $172 $176 24.70 14.70 5.70 0 0 0 0 0 0 0 0 $176 $180 25.30 15.40 6.80 0 0 0 0 0 0 0 0 $180 $184 26.00 16.10 6.90 0 0 0 0 0 0 0 0 80 Stat. 53 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $184 $188 $26.70 $16.80 $7.50 $0 $0 $0 $0 $0 $0 $0 $0 $188 $192 27.40 17.50 8.10 0 0 0 0 0 0 0 0 $192 $196 28.10 18.10 8.70 .30 0 0 0 0 0 0 0 $196 $200 28.70 18.80 9.80 .00 0 0 0 0 0 0 0 $200 $204 20.40 19.50 9.90 1.40 0 0 0 0 0 0 0 $204 $208 30.10 20.20 10.50 2.00 0 0 0 0 0 0 0 $208 $212 30.80 20.00 11.10 2.60 0 0 0 0 0 0 0 $212 $216 31.50 21.50 11.70 3.10 0 0 0 0 0 0 0 $216 $220 32.10 22.20 12.30 3.70 0 0 0 0 0 0 0 $220 $224 32.80 22.90 13.00 4.20 0 0 0 0 0 0 0 $224 $228 33.50 23.00 13.70 4.80 0 0 0 0 0 0 0 $226 $232 34.20 24.30 14.40 5.40 0 0 0 0 0 0 0 $232 $236 34.90 24.00 15.00 5.90 0 0 0 0 0 0 0 $236 $240 35.60 25.00 15.70 6.50 0 0 0 0 0 0 0 $240 $248 36.60 26.00 19.70 7.40 0 0 0 0 0 0 0 $248 $256 37.90 23.00 18.10 0.60 .30 0 0 0 0 0 0 $256 $264 39.30 29.40 19.50 9.80 1.40 0 0 0 0 0 0 $264 $272 40.00 30.70 20.80 11.00 2.50 0 0 0 0 0 0 $272 $280 42.00 32.10 22.20 12.30 3.00 0 0 0 0 0 0 $280 $288 43.40 33.40 23.50 13.00 4.80 0 0 0 0 0 0 $288 $296 44.70 34.80 24.90 15.00 5.90 0 0 0 0 0 0 $290 $304 46.10 36.20 26.30 16.30 7.10 0 0 0 0 0 0 $304 $312 47.40 37.50 27.00 17.70 8.30 0 0 0 0 0 0 $312 $320 48.80 88.90 20.00 19.10 0.50 1.10 0 0 0 0 0 $320 $328 50.20 40.20 30.30 20.40 10.70 2.20 0 0 0 0 0 $328 $336 51.50 41.60 31.70 21.80 11.90 3.30 0 0 0 0 0 $336 $344 62.90 43.00 33.10 23.10 13.20 4.40 0 0 0 0 0 $344 $352 54.20 44.30 34.40 24.50 14.60 5.60 0 0 0 0 0 $352 $360 55.60 45.70 35.80 25.90 15.90 6.70 0 0 0 0 0 $360 $368 57.00 47.00 37.10 27.20 17.80 7.90 0 0 0 0 0 $368 $376 58.50 48.40 38.50 28.00 18.70 9.10 .70 0 0 0 0 $376 $384 60.10 49.80 39.90 29.90 20.00 10.30 1.90 0 0 0 0 $384 $392 61.70 51.10 41.20 31.30 21.40 11.50 3.00 0 0 0 0 $392 $400 63.30 52.50 42.00 32.70 22.70 12.80 4.10 0 0 0 0 $400 $420 66.10 54.90 45.00 35.00 25.10 15.20 6.10 0 0 0 0 $420 $440 70.10 58.40 48.40 38.40 26.50 18.60 9.10 .70 0 0 0 $440 $460 74.10 62.40 51.80 41.80 81.90 23.00 12.10 160 0 0 0 $460 $480 78.10 66.40 55.20 45.20 85.80 25.40 15.50 6.30 0 0 0 $480 $500 81.10 70.40 58.80 48.00 38.70 28.30 18.90 9.30 .90 0 0 $500 $520 86.10 74.40 62.80 52.00 42.10 32.20 22.90 12.40 3.70 0 0 $520 $540 90.10 78.40 66.80 55.40 45.50 35.00 25.70 15.80 6.60 0 0 $540 $560 94.10 82.40 70.80 59.10 48.90 30.00 29.10 19.20 0.60 1.20 0 $560 $580 98.10 80.40 74.80 63.10 52.30 42.40 32.50 22.60 12.70 4.00 0 $580 $600 102.10 90.40 78.80 67.10 55.70 45.80 35.90 26.00 16.10 6.80 0 $600 $640 108.10 96.40 84.80 73.10 61.40 50.90 41.00 31.10 21.20 11.30 2.80 $640 $680 116.10 104.10 92.80 81.10 69.40 57.80 47.80 37.90 28.00 18.00 8.60 $680 $720 124.10 112.40 100.80 89.10 77.40 65.30 54.60 44.70 34.80 24.80 14.90 $720 $760 132.40 120.40 108.80 97.10 85.40 73.80 62.10 51.50 41.60 31.60 21.70 $760 $800 142.40 128.40 110.80 105.10 93.40 81.80 70.10 58.40 48.40 38.40 28.50 $800 $840 152.40 137.80 124.80 113.10 101.40 89.80 78.10 66.40 65.20 45.20 35.30 $840 $880 162.40 147.80 133.30 121.10 109.40 97.80 86.10 74.40 62.80 52.00 42.10 $880 $920 172.40 157.80 143.30 129.10 117.40 105.80 94.10 82.40 70.80 59.10 48.90 $920 $960 183.00 107.80 153.30 138.70 125.40 113.80 102.10 90.40 78.80 67.10 55.70 $960 $1,000 185.60 178.10 168.80 148.70 134.10 121.80 110.10 98.40 86.80 75.10 63.40 $1,000 $1,040 207.00 190.10 173.80 158.70 144.10 129.80 118.10 106.40 94.80 83.10 71.40 $1,040 $1,080 219.00 202.10 184.60 108.70 154.10 139.50 126.10 114.40 102.80 91.10 79.40 $1,080 $1,120 231.60 214.10 196.00 179.10 164.10 149.50 134.90 122.40 110.80 99.10 87.40 $1,120 $1,160 243.60 226.10 208.60 191.10 174.10 159.50 144.90 130.40 118.80 107.10 95.40 $1,160 $1,200 255.00 238.10 220.60 203.10 183.00 109.50 154.90 140.30 120.80 115.10 103.40 $1,200 $1,240 267.60 250.10 232.60 215.10 107.60 180.10 104.90 150.30 135.80 123.10 111.40 $1,240 $1,280 279.60 262.10 244.60 227.10 209.60 192.10 174.90 160.30 145.80 131.20 119.40 $1,280 $1,320 201.00 274.10 256.60 239.10 221.60 204.10 186.60 170.30 155.80 141.20 127.40 $1,620 $1,360 303.60 286.10 268.60 251.10 233.60 210.10 198.60 181.10 105.80 151.20 130.00 $1,360 $1,400 315.60 298.10 280.60 263.10 245.60 228.10 210.00 193.10 173.80 101.20 146.60 $1,400 $1,440 827.60 810.10 292.00 275.10 257.60 240.10 222.60 205.10 187.00 171.20 156.60 $1,440 $1,480 339.60 822.10 804.00 387.10 269.00 252.10 234.60 217.10 190.60 182.10 160.00 $1,480 $1,520 351.60 834.10 316.60 298.10 381.60 264.10 246.60 229.10 211.00 194.10 176.60 30 percent of the excess over $1,520 plus— $1,520 and over 357.60 340.10 322.60 305.10 287.60 270.10 252.60 235.10 217.60 200.10 182.60 80 Stat. 54 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $0 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $16 $20 .20 0 0 0 0 0 0 0 0 0 0 $20 $24 .70 0 0 0 0 0 0 0 0 0 0 $24 $28 1.80 0 0 0 0 0 0 0 0 0 0 $28 $32 1.90 0 0 0 0 0 0 0 0 0 0 $62 $36 2.40 0 0 0 0 0 0 0 0 0 0 $36 $40 3.00 0 0 0 0 0 0 0 0 0 0 $40 $44 3.50 0 0 0 0 0 0 0 0 0 0 $44 $58 4.10 0 0 0 0 0 0 0 0 0 0 $48 $52 4.70 0 0 0 0 0 0 0 0 0 0 $52 $56 5.20 0 0 0 0 0 0 0 0 0 0 $56 $60 5.80 0 0 0 0 0 0 0 0 0 0 $60 $64 6.30 0 0 0 0 0 0 0 0 0 0 $64 $68 6.90 0 0 0 0 0 0 0 0 0 0 $68 $72 7.60 0 0 0 0 0 0 0 0 0 0 $72 $76 8.00 0 0 0 0 0 0 0 0 0 0 $76 $80 8.60 40 0 0 0 0 0 0 0 0 0 $80 $84 9.10 1.00 0 0 0 0 0 0 0 0 0 $84 $88 9.70 1.60 0 0 0 0 0 0 0 0 0 $88 $92 10.30 2.10 0 0 0 0 0 0 0 0 0 $92 $96 10.80 2.70 0 0 0 0 0 0 0 0 0 $96 $100 11.40 3.20 0 0 0 0 0 0 0 0 0 $100 $104 12.00 3.80 0 0 0 0 0 0 0 0 0 $104 $108 12.60 4.30 0 0 0 0 0 0 0 0 0 $108 $112 13.20 4.90 0 0 0 0 0 0 0 0 0 $112 $116 13.80 5.50 0 0 0 0 0 0 0 0 0 $116 $120 14.40 6.00 0 0 0 0 0 0 0 0 0 $120 $124 15.00 6.60 0 0 0 0 0 0 0 0 0 $124 $128 15.60 7.10 0 0 0 0 0 0 0 0 0 $128 $132 16.20 7.70 0 0 0 0 0 0 0 0 0 $132 $136 16.80 8.30 .10 0 0 0 0 0 0 0 0 $186 $140 17.40 9.80 .70 0 0 0 0 0 0 0 0 $140 $144 18.00 9.40 1.20 0 0 0 0 0 0 0 0 $144 $148 18.00 9.90 1.80 0 0 0 0 0 0 0 0 $148 $152 19.20 10.50 2.30 0 0 0 0 0 0 0 0 $152 $156 19.80 11.10 2.90 0 0 0 0 0 0 0 0 $156 $160 20.40 11.60 3.00 0 0 0 0 0 0 0 0 $160 $164 2100 12.20 4.00 0 0 0 0 0 0 0 0 $164 $168 21.60 12.80 4.60 0 0 0 0 0 0 0 0 $168 $172 22.20 13.40 5.10 0 0 0 0 0 0 0 0 $172 $176 22.80 14.00 5.70 0 0 0 0 0 0 0 0 $176 $180 23.40 14.60 6.30 0 0 0 0 0 0 0 0 $180 $184 24.00 15.20 6.80 0 0 0 0 0 0 0 0 $184 $188 24.60 15.80 7.40 0 0 0 0 0 0 0 0 $188 $192 26.20 16.40 7.90 0 0 0 0 0 0 0 0 $192 $196 25.80 17.00 8.50 .30 0 0 0 0 0 0 0 $196 $200 26.40 17.80 9.10 .90 0 0 0 0 0 0 0 $200 $204 27.00 18.20 9.60 1.40 0 0 0 0 0 0 0 $204 $208 27.60 18.80 10.20 2.00 0 0 0 0 0 0 0 $208 $212 28.20 19.40 10.70 2.00 0 0 0 0 0 0 0 $212 $216 28.80 20.00 11.30 3.10 0 0 0 0 0 0 0 $216 $220 29.40 20.60 11.90 3.70 0 0 0 0 0 0 0 $220 $224 30.00 21.20 12.50 4.20 0 0 0 0 0 0 0 $224 $228 30.60 21.80 18.10 4.80 0 0 0 0 0 0 0 $228 $232 31.20 22.40 13.70 3.40 0 0 0 0 0 0 0 $232 $236 81.80 28.00 14.80 5.90 0 0 0 0 0 0 0 $236 $240 32.40 28.60 14.90 6.50 0 0 0 0 0 0 0 $240 $248 33.30 24.50 15.80 7.30 0 0 0 0 0 0 0 $248 $256 34.50 25.70 17.00 8.40 .30 0 0 0 0 0 0 $256 $264 35.70 26.90 18.20 9.80 1.40 0 0 0 0 0 0 $264 $272 36.90 28.10 19.40 10.70 2.60 0 0 0 0 0 0 $272 $280 38.10 29.30 20.60 11.80 3.60 0 0 0 0 0 0 $280 $288 89.30 30.50 21.80 13.00 4.60 0 0 0 0 0 0 $288 $296 40.50 31.70 23.00 14.20 3.90 0 0 0 0 0 0 $296 $304 41.70 32.90 24.20 15.40 7.00 0 0 0 0 0 0 $304 $312 42.90 34.10 25.40 16.60 8.10 0 0 0 0 0 0 $312 $320 44.10 35.30 26.60 17.80 9.20 1.10 0 0 0 0 0 $320 $328 45.30 36.50 27.80 19.00 10.40 2.20 0 0 0 0 0 $328 $336 46.50 37.70 29.00 20.20 11.50 3.30 0 0 0 0 0 $336 $344 47.70 38.90 30.20 21.40 12.70 4.40 0 0 0 0 0 $344 $352 48.90 40.10 31.40 22.60 13.90 5.60 0 0 0 0 0 $352 $360 50.10 41.30 82.60 23.80 15.10 6.70 0 0 0 0 0 $360 $368 51.30 42.50 33.80 26.00 16.30 7.80 0 0 0 0 0 $368 $376 52.60 43.70 35.00 26.20 17.50 8.90 .70 0 0 0 0 80 Stat. 55 “If the payroll period with respect to an employee is weekly and he is not married— 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 income tax to he withheld shall be— $376 $384 $53.90 $44.90 $30.20 $27.40 $18.70 $10.00 $1.90 $0 $0 $0 $0 $384 $392 55.30 46.10 37.40 28.60 19.90 11.20 8.00 0 0 0 0 $392 $400 66.70 47.80 38.60 29.80 21.10 12.30 4.10 0 0 0 0 $400 $420 59.00 49.40 40.70 31.90 23.20 14.40 6.10 0 0 0 0 $420 $440 62.40 52.50 43.70 34.90 26.20 17.40 8.90 .70 0 0 0 $440 $460 65.80 55.90 46.70 37.00 29.20 20.40 11.70 3.50 0 0 0 $460 $480 69.20 59.30 49.70 40.90 32.20 23.40 14.70 6.30 0 0 0 $480 $500 72.60 62.70 52.80 43.00 35.20 26.40 17.70 9.10 .90 0 0 $500 $520 76.00 66.10 56.20 46.90 38.20 29.40 20.70 11.90 3.70 0 0 $520 $540 79.40 69.60 69.80 49.90 41.20 32.40 23.70 14.90 6.50 0 0 $540 $560 82.80 72.90 63.00 53.10 44.20 35.40 26.70 17.90 9.30 1.20 0 $560 $580 86.20 76.30 66.40 56.50 47.20 38.40 29.70 20.90 12.20 4.00 0 $580 $600 89.60 79.70 69.80 59.90 50.20 41.40 32.70 23.90 15.20 6.80 0 $600 $640 94.70 84.90 74.90 66.00 55.10 45.90 37.20 28.40 19.70 11.00 2.80 $640 $680 101.50 91.60 81.70 71.80 61.90 62.00 43.20 34.40 25.70 16.90 8.40 $680 $720 108.30 98.40 88.50 78.60 68.70 58.80 49.20 40.40 31.70 22.90 14.26 $720 $760 115.30 105.20 95.30 85.40 75.50 65.60 55.60 46.40 37.70 28.90 20.20 $760 $800 123.30 112.00 102.10 92.20 82.30 72.40 62.40 52.30 43.70 34.90 20.20 $800 $840 131.30 110.70 108.90 00.00 89.10 79.20 69.20 59.30 49.70 40.00 32.20 $840 $880 139.30 127.70 110.00 105.80 95.90 86.00 70.00 60.10 56.20 46.00 38,20 $880 $920 147.30 135.70 124.00 112.60 102.70 92.80 82.80 72.90 63.00 63.10 44.20 $920 $960 155.30 143.70 132.00 120.30 109.60 99.60 89.60 79.70 69.80 50.90 50.20 $960 $1,000 163.30 151.70 140.00 128,30 116.70 106.40 96.40 80.50 76.60 66.70 50.80 $1,000 $1,040 171.30 169.70 148.00 136.30 124.70 113.20 103.20 93.30 83.40 73.50 63.60 $1,040 $1,080 179.30 167.70 156.00 144.30 132.70 121.00 110.00 100.10 90.20 80.30 70.40 $1,060 $1,120 187.30 175.70 164.00 152.30 140.70 129.00 117.30 106.90 97.00 87.10 77.20 $1,120 $1,160 195.30 183.70 172.00 160.30 148.70 137.00 125.30 113.70 103.80 93.90 84.00 $1,1600 $1,200 203.30 191.70 180.00 168.30 150.70 145.00 133.30 121.70 110.60 100.70 90.80 $1,200 $1,240 211.30 199.70 188.00 176.30 164.70 153.00 141.30 129.70 118.00 107.50 97.60 $1,240 $1,280 219.30 207.70 196.00 184.30 172.70 161.00 149.30 137.70 126.00 114.30 104.40 $1,280 $1,320 227.30 215.70 204.00 192.30 180.70 169.00 157.30 145.70 134.00 122.30 111.20 $1,320 $1,360 235.30 223.70 212.00 300.30 188.70 177.00 165.30 153.70 142.00 130.30 118.70 $1,360 $1,400 243.30 231.70 220.00 208.30 196.70 185.00 173.30 161.70 150.00 138.30 126.70 $1,400 $1,440 251.30 239.70 228.00 216.30 204.70 103.00 181.30 169.70 158.00 146.30 134.70 $1,440 $1,480 250.30 247.70 236.00 224.30 212.70 201.00 189.30 177.70 166.00 154.30 142.70 $1,480 $1,520 268.60 255.70 244.00 232.30 220.70 209.00 197.30 185.70 174.00 102.30 150.70 $1,520 $1,560 278.60 264.00 252.00 240.30 228.70 217.00 205.30 193.70 182.00 170.30 158.70 $1,560 $1,600 288.60 274.00 260.00 248.30 236.70 225.00 213.30 201.70 190.00 178.30 166.70 $1,600 $1,640 208.80 284.00 200.40 256.30 244.70 233.00 221.30 209.70 198.00 186.30 174.70 $1,640 $1,680 308.60 294.00 279.40 264.80 252.70 241.00 229.30 217.70 200.00 194.30 182.70 $1,680 $1,720 318.60 304.00 289.40 274.80 260.70 249.00 237.30 225.70 214.00 202.30 100.70 $1,720 $1,760 328.60 314.00 299.40 284.80 270.30 257.00 245.30 233.70 222.00 210.30 198.70 $1,760 $1,800 338.60 324.00 309.40 294.80 280.30 265.70 253.30 241.70 230.00 218.30 206.70 $1,800 $1,840 348.60 334.00 319.40 304.80 290.30 275.70 261.30 249.70 238.00 226.30 214.70 $1,840 $1,880 359.90 344.00 329.40 314.80 300.30 285.70 271.10 257.70 246.00 234.30 222.70 $1,880 $1,920 371.90 354.40 339.40 324.80 310.30 295.70 281.10 260.50 254.00 242.30 230.70 $1,920 $1,960 383.90 366.40 349.40 334.80 320.30 306.70 291.10 276.50 262.00 250.30 238.70 $1,960 $2,000 398.90 378.40 360.90 334.80 330.30 315.70 301.10 286.50 271.90 258.30 246.70 $2,000 $2,040 407.90 390.40 372.90 355.40 340.30 325.70 311.10 296.50 281.90 267.30 264.70 $2,040 $2,080 419.90 402.40 384.90 367.40 350.30 335.70 321.10 306.50 291.90 277.30 282.80 $2,080 $2,120 431.90 414.40 306.90 379.40 361.90 345.70 331.10 316.50 301.90 287.30 272.80 $2,120 $2,160 443.90 426.40 408.90 391.40 373.00 355.40 341.10 326.50 311.00 297.80 282.80 $2,160 $2,200 455.90 438.40 420.90 403.40 385.90 365.40 351.10 336.50 321.90 307.30 292.80 $2,200 $2,240 467.90 450.40 432.90 415.40 397.90 380.40 362.90 346.50 331.90 317.30 302.80 $2,240 $2,280 476.90 462.40 444.00 427.40 409.00 392.40 371.90 357.40 341.90 327.30 312.80 $2,280 $2,320 491.90 474.40 456.90 439.40 421.90 404.40 386.90 369.46 351.90 337.30 322.80 $2,320 $2,360 503.90 486.40 468.90 451.40 433.90 416.40 398.90 381.40 363.90 347.30 332.80 $2,380 $2,400 515.90 498.40 480.90 463.40 445.90 428.40 410.90 393.40 375.00 358.40 342.80 $2,400 $2,440 527.90 510.40 492.90 475.40 457.90 440.40 422.90 405.40 387.90 370.40 352.90 30 percent of the excess over $2,440 plus— $2,440 and over 533.90 316.40 498.90 481.40 463.90 446.40 428.90 411.40 393.90 376.40 358.90 80 Stat. 56 “If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is not married— And the wages divided by the number ofdays in such period are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or more At least— But less than— The amount of income tax to be withheld shall be the following amount multiplied by the number of days in such periods— $0 $0.75 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $.75 $1.00 .05 0 0 0 0 0 0 0 0 0 0 $1.00 $1.25 .10 0 0 0 0 0 0 0 0 0 0 $1.25 $1.50 .10 0 0 0 0 0 0 0 0 0 0 $1.50 $1.75 .15 0 0 0 0 0 0 0 0 0 0 $1.75 $2.00 .20 0 0 0 0 0 0 0 0 0 0 $2.00 $2.25 .20 0 0 0 0 0 0 0 0 0 0 $2.25 $2.50 .25 0 0 0 0 0 0 0 0 0 0 $2.50 $2.75 .30 0 0 0 0 0 0 0 0 0 0 $2.75 $3.00 .35 .06 0 0 0 0 0 0 0 0 0 $3.00 $3.25 .35 .10 0 0 0 0 0 0 0 0 0 $3.25 $3.50 .40 .15 0 0 0 0 0 0 0 0 0 $3.50 $3.75 .45 .15 0 0 0 0 0 0 0 0 0 $3.75 $4.00 .50 .20 0 0 0 0 0 0 0 0 0 $4.00 $4.25 .55 .26 0 0 0 0 0 0 0 0 0 $4.25 $4.50 .60 .25 0 0 0 0 0 0 0 0 0 $4.50 $4.75 .60 .30 .05 0 0 0 0 0 0 0 0 $4.75 $5.00 .65 .35 .05 0 0 0 0 0 0 0 0 $5.00 $5.25 .70 .40 .10 0 0 0 0 0 0 0 0 $5.25 $5.50 .75 .45 .15 0 0 0 0 0 0 0 0 $5.50 $5.75 .80 .45 .15 0 0 0 0 0 0 0 0 $5.75 $6.00 .85 .50 .20 0 0 0 0 0 0 0 0 $6.00 $6.25 .90 .55 .25 0 0 0 0 0 0 0 0 $6.25 $6.50 .90 .60 .30 0 0 0 0 0 0 0 0 $6.50 $6.75 .95 .66 .30 .05 0 0 0 0 0 0 0 $6.75 $7.00 1.00 .70 35 .10 0 0 0 0 0 0 0 $7.00 $7.25 1.05 .70 .40 .10 0 0 0 0 0 0 0 $7.25 $7.50 1.10 .75 .45 .15 0 0 0 0 0 0 0 $7.50 $7.75 1.15 .80 .50 .20 0 0 0 0 0 0 0 $7.75 $8.00 1.20 .85 .55 .20 0 0 0 0 0 0 0 $8.00 $8.25 1.20 .90 .55 .25 0 0 0 0 0 0 0 $8.25 $8.50 1.25 .95 .60 .30 0 0 0 0 0 0 0 $8.50 $8.75 1.30 1.00 .65 .35 .05 0 0 0 0 0 0 $8.75 $9.00 1.35 1.00 .70 .35 .10 0 0 0 0 0 0 $9.00 $9.25 1.40 1.05 .75 .40 .16 0 0 0 0 0 0 $9.25 $9.50 1.45 1.10 .80 .45 .15 0 0 0 0 0 0 $9.50 $9.75 1.45 1.15 .80 .50 .20 0 0 0 0 0 0 $9.75 $10.00 1.50 1.20 .85 .55 .25 0 0 0 0 0 0 $10.00 $10.50 1.60 1.25 .95 .60 .30 0 0 0 0 0 0 $10.50 $11.00 1.65 1.35 1.00 .70 .35 .10 0 0 0 0 0 $11.00 $11.50 1.79 1.40 1.10 .76 .45 .15 0 0 0 0 0 $11.50 $12.00 1.85 1.50 1.20 .85 .53 .25 0 0 0 0 0 $12.00 $12.50 1.95 1.60 1.25 .95 .60 .30 .06 0 0 0 0 $12.50 $18.00 2.05 1.70 1.35 1.05 .70 .40 .10 0 0 0 0 $13.00 $13.50 2.15 1.75 1.45 1.10 .80 .45 .15 0 0 0 0 $13.50 $14.00 2.25 1.85 1.80 1.20 .85 .55 .25 0 0 0 0 $14.00 $14.50 2.35 1.95 1.80 1.30 .95 .65 .30 .05 0 0 0 $14.50 $15.00 2.45 2.06 1.70 1.35 1.05 .70 .40 .10 0 0 0 $15.00 $15.50 2.55 2.15 1.80 1.45 1.15 .80 .45 .20 0 0 0 $15.50 $16.00 2.65 2.25 1.85 1.55 1.20 .90 .55 .25 0 0 0 $16.00 $16.50 2.75 2.85 1.95 1.60 1.30 .95 .65 .35 .05 0 0 $16.50 $17.00 2.85 2.45 2.05 1.70 1.40 1.05 .75 .40 .10 0 0 $17.00 $17.50 2.95 2.55 2.15 1.80 1.45 1.15 .80 .50 .20 0 0 $17.50 $18.00 3.06 2.65 2.25 1.90 1.55 1.25 .90 .55 .25 0 0 $18.00 $18.50 3.15 2.75 2.36 2.00 1.65 1.30 1.00 .65 35 .05 0 $18.50 $19.00 3.25 2.86 2.45 2.10 1.70 I.40 1.05 .75 .40 .15 0 $19.00 $19.50 3.35 2.96 2.55 2.20 1.80 1.50 1.15 .85 .50 .20 0 $19.50 $20.00 3.45 3.05 2.65 2.30 1.90 1.55 1.25 .90 .60 .30 0 $20.00 $21.00 3.60 3.20 2.80 2.46 2.05 1.70 1.35 1.05 .70 .40 .10 $21.00 $22.00 3.80 3.40 3.00 2.65 2.25 1.85 1.55 1.20 .90 .55 .25 $22.00 $23.00 4.00 3.60 3.20 2.86 2.45 2.05 1.70 1.40 1.05 .75 .40 $23.00 $24.00 4.20 3.80 3.40 3.05 2.65 2.25 1.00 1.55 1.25 .90 .55 $24.00 $25.00 4.40 4.00 3.60 3.29 2.85 2.46 2.10 I.70 1.40 1.05 .75 $25.00 $26.00 4.65 4.20 3.80 3.46 3.05 2.66 2.30 1.90 1.55 1.25 .90 $26.00 $27.00 4.90 4.40 4.00 3.65 3.25 2.85 2.50 2.10 1.75 1.40 1.10 $27.00 $28.00 5.15 4.65 4.20 3.85 3.45 3.05 2.70 2.30 1.00 1.60 1.25 $28.00 $29.00 5.40 4.90 4.48 4.05 3.65 3.26 2.90 2.50 2.10 1.75 1.40 $29.00 $30.00 5.66 5.15 4.70 4.25 3.86 3.45 3.10 2.70 2.30 1.90 1.60 $30.00 $31.00 5.90 5.40 4.95 4.45 4.06 3.65 3.30 2.90 2.50 2.10 1.75 $31.00 $32.00 6.20 5.65 5.20 4.70 4.26 3.85 8.50 3.10 2.70 2.30 1.95 $32.00 $33.00 6.50 5.95 5.45 4.95 4.60 4.05 3.70 8.30 2.90 2.50 2.16 $33.00 $34.00 6.80 6.25 5.70 5.20 4.76 4.25 3.00 3.50 8.10 2.70 2.35 $34.00 $35.00 7.10 6.55 5.05 5.45 5.00 4.50 4.10 3.70 3.30 2.90 2.55 $35.00 $36.00 7.40 6.83 6.25 5.70 5.25 4.75 4.30 3.90 3.50 3.10 2.75 $36.00 $37.00 7.70 7.15 6.55 6.00 5.50 5.00 4.50 4.10 3.70 3.30 2.95 $37.00 $38.00 8.00 7.66 6.86 6.30 5.75 5.25 4.75 4.30 3.90 3.50 3.15 80 Stat. 57 “If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is not married— And the wages divided by the number ofdays in such period are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or more At least— But less than— The amount of income tax to be withheld shall be the following amount multiplied by the number of days in such periods— $38.00 $3900 $8.30 $7.76 $7.15 $6.60 $6.00 $5.50 $5.00 $4.55 $4.10 $3.70 $3.35 $39.00 $4000 8.60 8.05 7.45 6..90 6.30 6.75 5.26 4.80 4.30 3.90 3.66 $40.00 $4100 8..90 8.35 7.75 7.20 6.60 6.05 5.50 5.05 4.55 4.10 3.75 $41.00 $4200 9.20 8.65 8.05 7.50 6.90 6.35 5.75 6.30 4.80 4.35 3..95 $42.00 $4300 9.50 8..96 8.35 7.80 7.20 6.05 6.06 6.55 5.05 4.60 4.16 $42.00 $4400 9.80 9.25 8.65 8.10 7.60 6.95 6.35 6.80 5.30 4.85 4.35 $44.00 $4500 10.10 9.55 8.95 8.40 7.80 7.25 6.65 6.10 6.55 5.10 4.60 $45.00 $4600 10.40 9.85 9.26 8.70 8.10 7.55 6..95 6.40 5.80 6.35 4.85 $46.00 $4700 10.70 10.15 9.55 9.00 8.40 7.85 7.25 6.70 6.10 5.60 5.10 $47.00 $4800 11.00 10.45 9.86 9.30 8.70 8.15 7.55 7.00 6.40 5.85 5.36 $48.00 $4900 11.30 10.75 10.15 9.60 9.00 8.45 7.85 7.30 6.70 6.15 5.60 $49.00 $5000 11.60 11.06 10.45 9.90 9.30 8.75 8.15 7.60 7.00 6.45 5.85 30 percent of the excess over $50 plus— $50 and over 11.75 11.20 10.60 10.05 9.45 8.90 8.30 7.75 7.15 6.60 6.00 “If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is not married— And the wages divided by the number ofdays in such period are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or more At least— But less than— The amount of income tax to be withheld shall be the following amount multiplied by the number of days in such periods— $0 $0.75 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0.75 $1.0 .05 0 0 0 0 0 0 0 0 0 0 $1.00 $1.25 .10 0 0 0 0 0 0 0 0 0 0 $1.25 $1.50 .10 0 0 0 0 0 0 0 0 0 0 $1.50 $1.75 .16 0 0 0 0 0 0 0 0 0 0 $1.75 $2.00 .20 0 0 0 0 0 0 0 0 0 0 $2.00 $2.25 .20 0 0 0 0 0 0 0 0 0 0 $2.25 $2.50 .25 0 0 0 0 0 0 0 0 0 0 $2.50 $2.75 30 0 0 0 0 0 0 0 0 0 0 $2.75 $3.00 .35 .05 0 0 0 0 0 0 0 0 0 $3.00 $3.25 .35 .10 0 0 0 0 0 0 0 0 0 $3.25 $3.50 .40 .15 0 0 0 0 0 0 0 0 0 $3.50 $3.75 .45 .15 0 0 0 0 0 0 0 0 0 $3.75 $4.00 .45 .20 0 0 0 0 0 0 0 0 0 $4.00 $4.25 .50 .25 0 0 0 0 0 0 0 0 0 $4.25 $4.50 .55 .25 0 0 0 0 0 0 0 0 0 $4.50 $4.75 .60 .30 .05 0 0 0 0 0 0 0 0 $4.75 $5.00 .60 .35 .05 0 0 0 0 0 0 0 0 $5.00 $5.25 .65 .35 .10 0 0 0 0 0 0 0 0 $5.25 $5.50 .70 .40 .15 0 0 0 0 0 0 0 0 $5.50 $5.75 .75 .45 .15 0 0 0 0 0 0 0 0 $5.75 $6.00 .73 .50 .20 0 0 0 0 0 0 0 0 $6.00 $6.25 .80 .50 .25 0 0 0 0 0 0 0 0 $6.25 $6.50 .85 .55 .30 0 0 0 0 0 0 0 0 $6.50 $6.75 .90 .60 .30 .06 0 0 0 0 0 0 0 $6.75 $7.00 .90 .65 35 .10 0 0 0 0 0 0 0 $7.00 $7.25 .96 .65 .40 .10 0 0 0 0 0 0 0 $7.25 $7.50 1.00 .70 .40 .16 0 0 0 0 0 0 0 $7.50 $7.75 1.05 .75 .45 .20 0 0 0 0 0 0 0 $7.75 $8.00 1.05 .80 .50 .30 0 0 0 0 0 0 0 $8.00 $8.25 1.10 .80 .55 .25 0 0 0 0 0 0 0 $8.25 $8.50 1.15 .85 .55 .30 0 0 0 0 0 0 0 $8.50 $8.75 1.20 .90 .60 .35 .05 0 0 0 0 0 0 $8.75 $9.00 1.20 .95 .65 .35 .10 0 0 0 0 0 0 $9.00 $9.25 1.25 .95 .70 .40 .15 0 0 0 0 0 0 $9.20 $9.50 1.30 1.00 .70 .45 .16 0 0 0 0 0 0 $9.50 $9.75 1.35 1.05 .76 .45 .20 0 0 0 0 0 0 $9.75 $10.00 1.35 1.10 .80 .50 .25 0 0 0 0 0 0 $10 $10.50 1.45 1.15 .85 .55 .30 0 0 0 0 0 0 $10.50 $11.00 1.50 1.20 95 .65 .35 .10 0 0 0 0 0 $11.00 $11.50 1.60 1.30 1.00 .70 .45 .15 0 0 0 0 0 $11.50 $12.00 1.65 1.35 1.10 .80 .60 .25 0 0 0 0 0 $12.00 $12.50 1.75 1.45 1.15 .85 .60 .30 .05 0 0 0 0 $12.50 $13.00 1.80 1.60 1.25 .95 .65 .35 .10 0 0 0 0 $13.00 $13.50 1.90 1.60 1.30 1.00 .75 .46 .15 0 0 0 0 $13.50 $14.00 2.00 1.65 1.40 1.10 .80 .50 .25 0 0 0 0 80 Stat. 58 “If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is not married— And the wages divided by the number ofdays in such period are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or more At least— But less than— The amount of income tax to be withheld shall be the following amount multiplied by the number of days in such periods— $14.00 $14.50 $2.05 $1.75 $1.45 $1.15 $0.90 $0.60 $0.30 $0.05 $0 $0 $0 $14.50 $15.00 2.15 1.85 1.55 1.25 .95 .65 .40 .10 0 0 0 $15.00 $15.50 2.25 1.90 1.60 1.30 1.05 .75 .45 .20 0 0 0 $15.50 $16.00 2.35 2.00 1.70 1.40 1.10 .80 .55 .25 0 0 0 $16.00 $16.50 2.40 2.10 1.75 1.45 1.20 .90 60 .30 .05 0 0 $16.50 $17.00 2.50 2.15 1.85 1.55 1.25 .95 .70 .40 .10 0 0 $17.00 $17.50 2.60 2.25 1.95 1.60 1.35 1.05 .75 .45 .20 0 0 $.17.50 $18.00 2.65 2.35 2.00 1.70 1.40 1.10 .85 .55 .25 0 0 $18.00 $18.50 2.75 2.45 2.10 1.75 1.50 1.20 .90 .60 .35 .05 0 $18.50 $19.00 2.85 2.50 2.20 1.86 1.55 1.25 1.00 .70 40 .16 0 $19.00 $19.50 2.90 2.60 2.25 1.95 1.65 1.35 1.05 .75 .50 .20 0 $19.50 $20.00 3.00 2.70 2.35 2.05 1.70 1.40 1.15 .85 .55 .25 0 $20.00 $21.00 3.15 2.80 2.50 2.15 1.85 1.55 1.25 .95 .65 .40 .10 $21.00 $22.00 3.30 3.00 2.65 2.35 2.00 1.70 1.40 1.10 .80 .55 .25 $22.00 $23.00 3.45 3.15 2.80 2.50 2.15 1.85 1.55 1.25 .95 .70 .40 $23.00 $24.00 3.65 3.30 3.00 2.65 2.35 2.00 1.70 1.40 1.10 .85 .55 $24.00 25.00 3.85 3.50 3.15 2.85 2.60 2.20 1.85 1.55 1.25 1.00 .70 $25.00 $26.00 4.05 3.65 3.35 3.00 2.70 2.35 2.05 1.70 1.40 1.15 .85 $26.00 $27.00 4.25 3.85 3.50 3.20 2.85 2.50 2.20 186 1.55 1.30 1.00 $27.00 $28.00 4.45 4.05 3.05 3.36 3.00 2.70 2.35 2.05 1.70 1.45 1.15 $28.00 $29.00 4.65 4.25 3.85 3.50 3.20 2.85 2.55 2.20 1.90 1.60 1.30 $29.00 $30.00 4.85 4.45 4.05 3.70 3.36 3.05 2.70 2.40 2.05 1.76 1.45 $30.00 $31.00 5.05 4.65 4.25 3.90 3.65 3.20 2.90 2.65 2.25 1.90 1.60 $31.00 $32.00 5.25 4.85 4.45 4.10 3.70 3.35 3.05 2.70 2.40 2.05 1.76 $32.00 $33.00 5.45 5.05 4.05 4.30 3.90 3.55 3.20 2.90 2.65 2.25 1.90 $33.00 $34.00 6.65 5.25 4.85 4.60 4.10 3.70 3.40 3.05 2.75 2.40 2.10 $34.00 $35.00 5.85 5.45 5.05 4.70 4.30 3.90 3.55 3.25 2.90 2.60 2.25 $35.00 $36.00 6.05 5.65 5.25 4.90 4.50 4.10 3.75 3.40 3.10 2.75 2.40 $36.00 $37.00 6.25 5.85 5.45 5.10 4.70 4.30 3.90 3.55 3.25 2.90 2.60 $37.00 $38.00 6.45 6.05 5.65 5.30 4.90 4.50 4.10 3.75 3.40 3.10 2.75 $38.00 $39.00 6.65 6.25 5.85 5.50 5.10 4.70 4.30 3.95 3.60 3.25 2.95 $39.00 $40.00 6.85 6.45 6.05 5.70 5.30 4.90 4.50 4.15 3.76 3.45 3.10 $40.00 $41.00 7.05 6.65 6.25 5.90 5.50 5.10 4.70 4.35 3.95 3.60 3.25 $41.00 $42.00 7.25 6.85 6.45 6.10 5.70 5.30 4.90 4.55 4.15 3.75 3.45 $42.00 $43.00 7.45 7.05 6.66 6.30 6.90 6.50 5.10 4.75 4.35 3.95 3.60 $43.00 $44.00 7.65 7.25 6.85 6.50 6.10 5.70 5.30 4.95 4.56 4.15 3.80 $44.00 $45.00 7.85 7.45 7.05 6.70 6.30 5.90 5.50 5.15 4.75 4.35 4.00 $45.00 46.00 8.05 7.65 7.25 6.90 6.50 6.10 5.70 6.36 4.95 4.55 4.20 $46.00 $47.00 8.25 7.85 7.45 7.10 6.70 6.30 3.90 5.65 5.15 4.75 4.40 $47.00 $48.00 8.45 8.05 7.65 7.30 6.90 6.50 6.10 5.75 6.36 4.95 4.60 $48.00 $49.00 8.65 8.25 7.85 7.50 7.10 6.70 6.30 5.95 5.55 5.15 4.80 $49.00 $50.00 8.90 8.45 8.05 7.70 7.30 6.90 6.50 6.15 6.75 5.35 5.00 $50.00 $51.00 9.15 8.65 8.25 7.90 7.50 7.10 0.70 6.35 5.95 5.55 5.20 $51.00 $52.00 9.40 8.90 8.45 8.10 7.70 7.30 6.90 6.55 6.15 5.75 5.40 $52.00 $53.00 9.65 9.15 8.65 8.30 7.90 7.50 7.10 6.75 6.35 5.96 5.60 $53.00 $54.00 9.90 9.40 8.90 8.50 8.10 7.70 7.30 6.95 6.55 6.15 5.80 $54.00 $55.00 10.15 9.65 9.15 8.70 8.30 7.90 7.50 7.15 6.75 6.35 6.00 $55.00 $56.00 10.40 9.90 9.40 8.95 8.50 8.10 7.70 7.35 6.95 6.55 6.20 $56.00 $57.00 10.65 10.15 9.65 9.20 8.70 8.30 7.90 7.55 7.16 6.75 6.40 $57.00 $58.00 10.90 10.40 9.90 9.45 8.95 8.50 8.10 7.75 7.36 6.95 6.60 $58.00 $59.00 11.15 10.65 10.15 9.70 9.20 8.75 8.30 7.95 7.55 7.15 6.80 $59.00 $60.00 11.40 10.90 10.40 9.95 9.45 9.00 8.50 8.15 7.75 7.35 7.00 $60.00 $61.00 11.65 11.15 10.65 10.20 9.70 9.25 8.75 8.35 7.95 7.55 7.20 $61.00 S62.00 11.95 11.40 10.90 10.45 9.95 9.50 9.00 8.55 8.15 7.75 7.40 $62.00 $63.00 12.25 11.65 11.15 10.70 10.20 9.75 9.25 8.75 8.35 7.95 7.60 $63.00 $64.00 12.55 11.95 11.40 10.95 10.45 10.00 9.50 9.00 8.55 8.15 7.80 $64.00 $65.00 12.85 12.25 11.70 11.20 10.70 10.25 9.75 9.25 8.80 8.35 8.00 $65.00 $66.00 13.15 12.55 12.00 11.45 10.95 10.50 10.00 9.50 9.05 8.55 8.20 $66.00 $67.00 13.45 12.85 12.30 11.70 11.20 10.75 10.25 9.75 9.30 8.80 8.40 $67.00 $68.00 13.75 13.15 12.60 12.00 11.45 11.00 10.50 10.00 9.55 9.05 8.60 $68.00 $69.00 14.05 13.45 12.90 12.30 11.75 11.25 10.75 10.25 9.80 9.30 8.85 $69.00 $70.00 14.3.5 13.75 13.20 12.60 12.05 11.50 11.00 10.50 10.05 9.55 9.10 $70.00 $71.00 14.65 14.05 13.50 12.90 12.35 11.75 11.25 10.75 10.30 9.80 9.35 $71.00 $72.00 14.95 14.35 13.80 13.20 12.65 12.05 11.50 11.00 10.55 10.05 9.60 $72.00 $73.00 I5.25 14.66 14.10 13.50 12.95 12.35 11.80 11.25 10.80 10.30 9.85 $73.00 $74.00 15.55 14.95 14.40 13.80 13.25 12.65 12.10 11.50 11.06 10.55 10.10 $74.00 $75.00 15.85 15.25 14.70 14.10 13.55 12.95 12.40 11.80 11.30 10.80 10.35 $75.00 $76.00 16.15 15.55 15.00 14.40 13.86 13.25 12.70 12.10 11.55 11.05 10.60 $76.00 $77.00 16.45 15.85 15.30 14.70 14.15 13.55 13.00 12.40 11.85 11.30 10.85 $77.00 $78.00 16.75 16.15 15.60 15.00 14.45 13.85 13.30 12.70 12.15 11.65 11.10 $78.00 $79.00 17.05 16.45 15.90 15.30 14.75 14.15 13.60 13.00 12.45 11.86 11.35 $79.00 $80.00 17.36 16.75 16.20 15.60 15.05 14.45 13.90 13.30 12.75 12.15 11.60 30 percent of the excess over $80 plus— $80 and over 17.50 16.90 16.35 15.75 15.20 14.60 14.05 13.45 12.90 12.30 11.75” 80 Stat. 59 (d) Disclosure of Marital Status; Determination of Marital Status; Treatment of Surviving Spouse.— Section 3402 (relating to income tax collected at source) is amended by adding at the end thereof the following new subsection: “(l) Determination and Disclosure of Marital Status.— “(1) Determination of status by employer.— For purposes of applying the tables in subsections (a) and (c) to a payment of wages, the employer shall treat the employee as a single person unless there is in effect with respect to such payment of wages a withholding exemption certificate furnished to the employer by the employee after the date of the enactment of this subsection indicating that the employee is married. “(2) Disclosure of status by employee.— An employee shall be entitled to furnish the employer with a withholding exemption certificate indicating he is married only if, on the day of such furnishing, he is married (determined with the application of the rules in paragraph (3)). An employee whose marital status changes from married to single shall, at such time as the Secretary or his delegate may by regulations prescribe, furnish the employer with a new withholding exemption certificate. “(3) Determination of marital status.— For purposes of paragraph (2), an employee shall on any day be considered— “(A) as not married, if (i) he is legally separated from his spouse under a decree of divorce or separate maintenance, or (ii) either he or his spouse is, or on any preceding day within the calendar year was, a nonresident alien; or “(B) as married, if (i) his spouse (other than a spouse referred to in subparagraph (A)) died within the portion of his taxable year which precedes such day, or (ii) his spouse died during one of the two taxable years immediately preceding the current taxable year and, on the basis of facts existing at the beginning of such day, the employee reasonably expects, at the close of his taxable year, to be a surviving spouse (as defined in section 2(b)).” (e) Withholding Allowances for Itemized Deductions.— (1) Allowance.— Section 3402(f)(1) (relating to withholding exemptions) is amended— (A) by striking out “and” at the end of subparagraph (D), (B) by striking out the period at the end of subparagraph (E) and inserting in lieu thereof “; and”, and (C) by adding at the end thereof the following new subparagraph: “(F) any allowance to which he is entitled under subsection (in), but only if his spouse does not have in effect a withholding exemption certificate claiming such allowance.” (2) Withholding allowances based on itemized deductions.— Section 3402 (relating to income tax collected at source) is amended by adding at the end thereof the following new subsection: “(m) Withholding Allowances Based on Itemized Deductions.— “(1) General rule.— An employee shall be entitled to withholding allowances under this subsection with respect to a payment of wages in a number equal to the number determined by dividing by $700 the excess of— “(A) his estimated itemized deductions, over “(B) an amount equal to the sum of 10 percent of the first $7,500 of his estimated wages and 17 percent of the remainder of his estimated wages. 80 Stat. 60 For purposes of this subsection, fractional numbers shall not be taken into account. “(2) Definitions.— For purposes of this subsection— “(A) Estimated itemized deductions.—The term ‘estimated itemized deductions’ means the aggregate amount which he reasonably expects will be allowable as deductions under chapter 1 (other than the deductions referred to in sections 141 and 151 and other than the deductions required to be taken into account in determining adjusted gross income under section 62) for the estimation year. In no case shall such aggregate amount be greater than (i) the amount of such deductions shown on his return of tax under subtitle A for the taxable year preceding the estimation year, or (ii) in the case of an employee who did not show such deductions on his return for such preceding taxable year, an amount equal to the lesser of $1,000 or 10 percent of the wages shown on his return for such preceding taxable year. “(B) Estimated wages.—The term ‘estimated wages’ means the aggregate amount which he reasonably expects will constitute wages for the estimation year. In no case shall such aggregate amount be less than the amount of wages shown on his return for the taxable year preceding the estimation year. “(C) Estimation year.— In the case of an employee who files his return on the basis of a calendar year, the term ‘estimation year’ means— “(i) with respect to payments of wages after April 30 and on or before December 31 of any calendar year, such calendar year, and “(ii) with respect to payments of wages on or after January 1 and before May 1 of any calendar year, the preceding calendar year (except that with respect to an exemption certificate furnished by an employee after he has filed his return for the preceding calendar year, such term means the current calendar year). In the case of an employee who files his return on a basis other than the calendar year, his estimation year, and the amounts deducted and withheld to be governed by such estimation year, shall be determined under regulations prescribed by the Secretary or his delegate. “(3) Special rules.— “(A) Married individuals.—The number of withholding allowances to which a husband and wife are entitled under this subsection shall be determined on the basis of their combined wages and deductions. This subparagraph shall not apply to a husband and wife who filed separate returns for the taxable year preceding the estimation year and who reasonably expect to file separate returns for the estimation year. “(B) Only one certificate to be in effect.—In the case of any employee, withholding allowances under this subsection may not be claimed with more than one employer at any one time. “(C) Termination of effectiveness.—In the case of an employee who files his return on the basis of a calendar year, that, portion of a withholding exemption certificate which relates to allowances under this subsection shall not be effective with respect to payments of wages after the first April 30 following the dose of the estimation year on which it is based. 80 Stat. 61 “(D) Limitation.—In the case of employees whose estimated wages are at levels at which the amounts deducted and withheld under this chapter generally are insufficient (taking into account a reasonable allowance for deductions and exemptions) to offset the liability for tax under chapter 1 with respect to the wages from which such amounts are deducted and withheld, the Secretary or his delegate may by regulation reduce the withholding allowances to which such employees would, but for this subparagraph, be entitled under this subsection. “(E) Treatment of allowances.— For purposes of this title, any withholding allowance under this subsection shall be treated as if it were denominated a withholding exemption. “(4) Authority to prescribe tables.— The Secretary or his delegate may prescribe tables pursuant to which employees shall determine the number of withholding allowances to which they are entitled under this subsection (in lieu of making such determination under paragraphs (1) and (3)). Such tables shall be consistent with the provisions of paragraphs (1) and (3), except that such tables— “(A) shall provide for entitlement to withholding allowances based on reasonable wage and itemized deduction brackets, and “(B) may increase or decrease the number of withholding allowances to which employees in the various wage and itemized deduction brackets would, but for this subparagraph, be entitled to the end that, to the extent practicable, amounts deducted and withheld under this chapter (i) generally do not exceed the liability for tax under chapter 1 with respect to the wages from which such amounts are deducted and withheld, and (ii) generally are sufficient to offset such liability for tax.” (3) Status determination date.— The last sentence of section 3402(f)(3)(B) is amended to read as follows: “For purposes of this subparagraph, the term ‘status determination date means January 1, May 1, July 1, and October 1 of each year.” (4) Civil penalty.— (A) Subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end thereof the following new section: “SEC. 6682. FALSE INFORMATION WITH RESPECT TO WITHHOLDING ALLOWANCES BASED ON ITEMIZED DEDUCTIONS. “(a) Civil Penalty.— In addition to any criminal penalty provided by law, if any individual in claiming a withholding allowance under section 3402(f)(1)(F) states (1) as the amount of the wages (within the meaning of chapter 24) shown on his return for any taxable year an amount less than such wages actually shown, or (2) as the amount of the itemized deductions referred to in section 3402 (m) shown on the return for any taxable year an amount greater than such deductions actually shown, he shall pay a penalty of $50 for such statement, unless (1) such statement did not result in a decrease in the amounts deducted and withheld under chapter 24, or (2) the taxes imposed with respect to the individual under subtitle A for the succeeding taxable year do not exceed the sum of (A) the credits against such taxes allowed by part IV of subchapter A of chapter 1, and (B) the payments of estimated tax which are considered payments on account of such taxes. “(b) Deficiency Procedures Not To Apply.— Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, and80 Stat. 62 gift taxes) shall not apply in respect of the assessment or collection of any penalty imposed by subsection (a).” (B) The table of sections of such subchapter B is amended by adding at the end thereof the following: “Sec. 6682. False information with respect to withholding allowances based on itemized deductions.” (5) Criminal penalty.— Section 7205 (relating to fraudulent withholding exemption certificate or failure to supply information) is amended— (A) by striking out “section 3402(f)” and inserting in lieu thereof “section 3402”, and (B) by striking out “any penalty otherwise provided” and inserting in lieu thereof “any other penalty provided by law (except the penalty provided by section 6682)”. (6) Effective date.— The amendments made by paragraphs (1) and (2) of this subsection shall apply only with respect to remuneration paid after December 31, 1966, but only with respect to withholding exemptions based on estimation years beginning after such date. (f) Transitional Determination Status Date.—Notwithstanding section 3402(f)(3)(B) of the Internal Revenue Code of 1954, a withholding exemption certificate furnished the employer after the date of the enactment of this Act and before May 1, 1966, shall take effect with respect to the first payment of wages made on or after May 1, 1966, or the 10th day after the date on which such certificate is furnished to the employer, whichever is later, and at the election of the employer such certificate may be made effective with respect to any payment of wages made on or after the date on which such certificate is furnished. (g) Effective Date.—The amendments made by this section (other than subsection (e)) shall apply only with respect to remuneration paid after April 30, 1966.